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   "value": "<div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls5 ws0 gsc\">Criteri generali di r<span class=\"_ _1\"></span>edazione del bilancio<span class=\"_ _1\"></span> consolidato <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsd\">Il <span class=\"_ _21\"></span>bilancio <span class=\"_ _23\"></span>consolidato <span class=\"_ _21\"></span>dell\u2019esercizio <span class=\"_ _23\"></span><span class=\"ls8\">202<span class=\"ls0\">4 <span class=\"_ _21\"></span></span>\u00e8 <span class=\"_ _23\"></span>stato <span class=\"_ _23\"></span>redatto <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>conformit\u00e0 <span class=\"_ _21\"></span>ai <span class=\"_ _23\"></span>Principi <span class=\"_ _23\"></span>Contabili <span class=\"_ _23\"></span>Internazionali<span class=\"_ _264\"> </span></span><span class=\"ls8\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gse\">(\u201cIFRS\u201d) <span class=\"_ _23\"></span>emessi <span class=\"_ _2a\"> </span>dall\u2019International <span class=\"_ _23\"></span>Accounting <span class=\"_ _2a\"> </span>Standards <span class=\"_ _23\"></span>Board <span class=\"_ _2a\"> </span>(\u201cIASB\u201d) <span class=\"_ _2a\"></span>e <span class=\"_ _23\"></span>adottati <span class=\"_ _2a\"> </span>dall\u2019Unione <span class=\"_ _2a\"></span>Europea,<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsf\">nonch\u00e9 ai provvedimenti emanati in attuazione dell\u2019art. 9 <span class=\"_ _1\"></span>del D.Lgs n. 38/2005. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs10\">Per <span class=\"_ _22\"></span>IFRS <span class=\"_ _20\"></span>si <span class=\"_ _22\"></span>intendono <span class=\"_ _20\"></span>tutti <span class=\"_ _22\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _22\"></span>\u201cInternational Financial <span class=\"_ _22\"></span>Reporting <span class=\"_ _22\"></span>Standards\u201d, <span class=\"_ _20\"></span>tutti <span class=\"_ _22\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>International A<span class=\"_ _20\"></span>ccounting<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs11\">Standards <span class=\"_ _23\"></span>(\u201cIAS\u201d), <span class=\"_ _23\"></span>tutte <span class=\"_ _23\"></span>le <span class=\"_ _21\"></span>i<span class=\"_ _1\"></span>nterpretazioni <span class=\"_ _23\"></span>dell\u2019International <span class=\"_ _23\"></span>Financial <span class=\"_ _23\"></span>Reporting <span class=\"_ _23\"></span>Interpretations <span class=\"_ _23\"></span>Committee<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs12\">(\u201cIFRIC\u201d), <span class=\"_ _24\"> </span>precedentemente <span class=\"_ _df\"> </span>denomi<span class=\"ls8\">nate <span class=\"_ _25\"> </span>Standing <span class=\"_ _24\"> </span>Interpretations <span class=\"_ _24\"> </span>Committee <span class=\"_ _25\"> </span>(\u201cSIC\u201d) <span class=\"_ _24\"> </span>omologati <span class=\"_ _24\"> </span>dalla<span class=\"_ _264\"> </span></span><span class=\"ls8\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs13\">Commissione Europea alla data di approv<span class=\"_ _1\"></span>azione del progetto di bilancio<span class=\"_ _1\"></span> consolidato da parte del Consigli<span class=\"_ _1\"></span>o di<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs14\">Amministrazione della soci<span class=\"_ _1\"></span>et\u00e0 Capogruppo e cont<span class=\"_ _1\"></span>enuti nei relativi Re<span class=\"_ _1\"></span>golamenti U.E. <span class=\"ls8\">pubblicati a tale data.<span class=\"_ _264\"> </span></span><span class=\"ls8\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs15\">I <span class=\"_ _1\"></span>Principi <span class=\"_ _1\"></span>Contabili <span class=\"_ _1\"></span>Internazionali <span class=\"_ _1\"></span>(\u201cIFRS\u201d) <span class=\"_ _1f\"></span>emessi dall\u2019International <span class=\"_ _1\"></span>Accounting <span class=\"_ _1\"></span>Standards <span class=\"_ _1\"></span>Board <span class=\"_ _1f\"></span>sono <span class=\"_ _1\"></span>stati<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs16\">applicati <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>per <span class=\"_ _1f\"></span>la pr<span class=\"_ _1\"></span>ima <span class=\"_ _1\"></span>volta, <span class=\"_ _1\"></span>conformemente <span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>quanto previs<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Regolamento <span class=\"_ _1\"></span>Europeo <span class=\"_ _1\"></span>n.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1606<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs17\">del 19 <span class=\"_ _1\"></span>luglio 2002, <span class=\"_ _1\"></span>in occasione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>redazione del bi<span class=\"_ _1\"></span>lancio consolidato <span class=\"_ _1\"></span>al 31 <span class=\"_ _1\"></span>dicembre 2006,<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>seguito della<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs18\">quotazione della Capogruppo <span class=\"_ _1\"></span>al mercato <span class=\"_ _1\"></span>Expandi, avvenuta <span class=\"_ _1\"></span>in data 1\u00b0 <span class=\"_ _1\"></span>agosto 2006. <span class=\"_ _1\"></span>La Capogruppo <span class=\"_ _1\"></span>\u00e8 passata<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs19\">al mercato MTA di Borsa Italiana nel mese di giugno 2009.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1a\">La valuta <span class=\"_ _1\"></span>di r<span class=\"_ _1\"></span>edazione del<span class=\"_ _1\"></span> bilancio <span class=\"_ _1\"></span>consolidato <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo \u00e8 <span class=\"_ _1\"></span>l\u2019Euro, <span class=\"_ _1\"></span>in quant<span class=\"_ _1\"></span>o tale <span class=\"_ _1\"></span>valuta <span class=\"_ _1\"></span>\u00e8 quella <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>quale<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1b\">sono condotte le operazioni della Cap<span class=\"_ _20\"></span>ogruppo e delle societ\u00e0 incluse nell\u2019area di con<span class=\"_ _20\"></span>solidamento.  <span class=\"_ _1\"></span><span class=\"ls0\"> </span></div><div class=\"t m0 h5 ff3 fs0 fc0 sc0 ls5 ws0 gs1c\">Contenuto del Bilancio <span class=\"_ _1\"></span>Consolidato <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1d\">Il bilancio consolidato include:<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1e\">1.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">la Situaz<span class=\"_ _20\"></span>ione patrimonia<span class=\"_ _20\"></span>le e <span class=\"_ _20\"></span>finanziaria<span class=\"ls0\"> <span class=\"ls8\">consolidata <span class=\"_ _20\"></span>al 31 <span class=\"_ _22\"></span>di<span class=\"_ _1\"></span>cembre 202<span class=\"ls0\">4<span class=\"ls9\">, <span class=\"_ _22\"></span>comparata con <span class=\"_ _20\"></span>la Situazion<span class=\"_ _20\"></span>e<span class=\"_ _264\"> </span></span></span></span></span></span><span class=\"ls4\"><span class=\"ls0\"><span class=\"ls8\"><span class=\"ls0\"><span class=\"ls9\"> </span></span></span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1f\">patrimoniale e <span class=\"_ _1\"></span>finanziaria <span class=\"_ _1\"></span>consolidata <span class=\"_ _1\"></span>al 31 <span class=\"_ _1\"></span>dicembre 202<span class=\"ls0\">3<span class=\"ls9\">. <span class=\"_ _1\"></span>In particolare, <span class=\"_ _1\"></span>la Situazione <span class=\"_ _1\"></span>patrimoniale<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls9\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs20\">e <span class=\"_ _22\"></span>finanziaria <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>redatta <span class=\"_ _22\"></span>secondo <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>schema, <span class=\"_ _20\"></span>conforme <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>quanto <span class=\"_ _22\"></span>previsto <span class=\"_ _22\"></span>dallo <span class=\"_ _22\"></span>IAS <span class=\"_ _22\"></span>1, <span class=\"_ _22\"></span>in <span class=\"_ _22\"></span>cui <span class=\"_ _22\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _22\"></span>esposte<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs21\">separatamente <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>correnti <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>non <span class=\"_ _1f\"></span>correnti <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>passivit\u00e0 <span class=\"_ _1f\"></span>correnti <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>non <span class=\"_ _1f\"></span>correnti, <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>relazione <span class=\"_ _1f\"></span>al<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs22\">c<span class=\"ls4\">iclo <span class=\"_ _21\"></span>operativo <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>12 <span class=\"_ _21\"></span>mesi. <span class=\"_ _21\"></span>Inoltre, <span class=\"_ _21\"></span>ai <span class=\"_ _21\"></span>sensi <span class=\"_ _21\"></span>della <span class=\"_ _21\"></span>Delibera <span class=\"_ _21\"></span>Consob <span class=\"_ _21\"></span>n. <span class=\"_ _21\"></span>15519 <span class=\"_ _21\"></span>del <span class=\"_ _21\"></span>27 <span class=\"_ _21\"></span>luglio <span class=\"_ _21\"></span>2006, <span class=\"_ _21\"></span><span class=\"ls8\">gli<span class=\"_ _264\"> </span></span></span><span class=\"ls4\"><span class=\"ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs23\">effetti <span class=\"_ _23\"></span>patrimoniali <span class=\"_ _23\"></span>dei <span class=\"_ _2a\"></span>rapporti <span class=\"_ _23\"></span>con <span class=\"_ _23\"></span>parti <span class=\"_ _23\"></span>correlate <span class=\"_ _23\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _23\"></span>evidenziati <span class=\"_ _23\"></span>separatamente <span class=\"_ _23\"></span>nello <span class=\"_ _2a\"></span>schema <span class=\"_ _23\"></span>di<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs24\">Situazione patrimoniale e finanziaria riportato come al<span class=\"_ _1\"></span>legato. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs25\">Il <span class=\"_ _26\"> </span>m<span class=\"ls8\">edesimo <span class=\"_ _2c\"> </span>schema <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _26\"> </span>utilizzato <span class=\"_ _2c\"> </span>nel <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _26\"> </span>d\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _26\"> </span>dell<span class=\"_ _1\"></span>a <span class=\"_ _26\"> </span>Capogruppo, <span class=\"_ _2c\"> </span>redatto <span class=\"_ _2c\"> </span>anch\u2019esso <span class=\"_ _2c\"> </span>in<span class=\"_ _264\"> </span></span><span class=\"ls8\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs26\">conformit\u00e0 ai principi IFRS.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs27\">2.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">il <span class=\"_ _20\"></span>Conto <span class=\"_ _20\"></span>economico <span class=\"_ _22\"></span>consolidato dell\u2019esercizio <span class=\"_ _20\"></span><span class=\"ls8\">202<span class=\"ls0\">4<span class=\"ls9\">, <span class=\"_ _20\"></span>comparato <span class=\"_ _22\"></span>con il <span class=\"_ _22\"></span>Con<span class=\"ls4\">to economico <span class=\"_ _22\"></span>dell\u2019esercizio<span class=\"_ _264\"> </span></span></span></span></span></span><span class=\"ls4\"><span class=\"ls8\"><span class=\"ls0\"><span class=\"ls9\"><span class=\"ls4\"> </span></span></span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs28\">202<span class=\"ls0\">3<span class=\"ls9\">. In particolare, si rileva che lo schema d<span class=\"_ _20\"></span>i conto economico adottato, conforme a q<span class=\"_ _20\"></span>uanto previsto<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls9\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs29\">dallo <span class=\"_ _1f\"></span>IAS <span class=\"_ _1f\"></span>1, <span class=\"_ _1f\"></span>evidenzi<span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>i <span class=\"_ _1f\"></span>seguenti <span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>isultati <span class=\"_ _1f\"></span>intermedi, <span class=\"_ _21\"></span>non <span class=\"_ _1f\"></span>definiti <span class=\"_ _1f\"></span>come <span class=\"_ _1f\"></span>misura <span class=\"_ _21\"></span>contabile <span class=\"_ _1f\"></span>nell\u2019ambito<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs2a\">dei <span class=\"_ _1\"></span>Principi <span class=\"_ _1\"></span>Contabili <span class=\"_ _1\"></span>IFR<span class=\"ls7\">S, <span class=\"_ _1\"></span></span>pertanto<span class=\"ls0\">, <span class=\"_ _1\"></span><span class=\"ls4\">i <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>definizione di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>risultati <span class=\"_ _1\"></span>intermedi <span class=\"_ _1\"></span>potrebbero <span class=\"_ _1\"></span>non<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls4\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs2b\">essere  omogenei <span class=\"_ _2c\"> </span>con  quelli  adottati <span class=\"_ _2c\"> </span>da  altre  societ\u00e0<span class=\"ls9\">, <span class=\"_ _2c\"> </span>in  quanto <span class=\"_ _2c\"> </span>la  Direzione <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>Gruppo  ritie<span class=\"_ _20\"></span>ne<span class=\"_ _264\"> </span></span><span class=\"ls9\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs2c\">costituiscano <span class=\"_ _2c\"> </span>un\u2019informazione <span class=\"_ _2c\"> </span>significativa <span class=\"_ _2c\"> </span>ai <span class=\"_ _2c\"> </span>fini <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>comprensione <span class=\"_ _2c\"> </span>dei <span class=\"_ _26\"> </span>ri<span class=\"ls4\">sultati <span class=\"_ _2c\"> </span>economici <span class=\"_ _26\"> </span>del<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs2d\">periodo del Gruppo:<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 lsa ws0 gs2e\">Margine <span class=\"_ _21\"></span>Operativ<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>Lordo<span class=\"ls4\">: <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _21\"></span>costituito <span class=\"_ _21\"></span>dall\u2019Utile <span class=\"_ _21\"></span>(perdita) <span class=\"_ _21\"></span>netto <span class=\"_ _21\"></span>(netta) <span class=\"_ _21\"></span>dell\u2019esercizio, <span class=\"_ _21\"></span>al <span class=\"_ _21\"></span>lordo <span class=\"_ _21\"></span>delle<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs2f\">imposte, dei proventi/oneri derivanti dalla gestione finanziaria, dei prov<span class=\"_ _20\"></span>enti/oneri derivanti da societ\u00e0<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs30\">partecipate <span class=\"_ _85\"> </span>e/o <span class=\"_ _85\"> </span>cess<span class=\"_ _1\"></span>ate/Disponibili <span class=\"_ _85\"> </span>per <span class=\"_ _df\"> </span>la <span class=\"_ _85\"> </span>vendita, <span class=\"_ _85\"> </span>degli <span class=\"_ _85\"> </span>ammortament<span class=\"ls4\">i <span class=\"_ _85\"> </span>e <span class=\"_ _df\"> </span>delle <span class=\"_ _85\"> </span>svalutazioni <span class=\"_ _85\"> </span>di<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs31\">immobilizzazioni operate nel corso d<span class=\"_ _20\"></span>el periodo di riferimento;<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 lsa ws0 gs32\">Margine <span class=\"_ _23\"></span>Operativo <span class=\"_ _23\"></span>Nett<span class=\"_ _1\"></span>o<span class=\"ls4\">: <span class=\"_ _23\"></span>\u00e8 <span class=\"_ _21\"></span>costituito <span class=\"_ _23\"></span>dall\u2019Utile <span class=\"_ _23\"></span>(perdita) <span class=\"_ _23\"></span>netto <span class=\"_ _21\"></span>(netta) <span class=\"_ _23\"></span>dell\u2019esercizio, <span class=\"_ _23\"></span>al <span class=\"_ _21\"></span>lordo <span class=\"_ _23\"></span>delle<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs33\">imposte, <span class=\"_ _2a\"> </span>e <span class=\"_ _26\"> </span>dei <span class=\"_ _26\"> </span>proventi/oneri <span class=\"_ _2a\"> </span>derivanti <span class=\"_ _26\"> </span>dalla <span class=\"_ _26\"> </span>gestione <span class=\"_ _2a\"> </span>finanziaria <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>dei <span class=\"_ _2a\"> </span>proventi/oneri <span class=\"_ _26\"> </span>derivanti <span class=\"_ _2a\"> </span>da<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs34\">societ\u00e0 partecipate e/o cessate/Disponibili p<span class=\"_ _20\"></span>er la vendita;<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs35\">Risultato <span class=\"_ _20\"></span>prima <span class=\"_ _20\"></span>delle <span class=\"_ _20\"></span>imposte<span class=\"ls4\">: <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _22\"></span>costituito dall\u2019U<span class=\"_ _20\"></span>tile <span class=\"_ _20\"></span>(perdita) <span class=\"_ _22\"></span>netto (ne<span class=\"_ _20\"></span>tta) <span class=\"_ _20\"></span>dell\u2019esercizio, <span class=\"_ _22\"></span>al lo<span class=\"_ _20\"></span>rdo <span class=\"_ _20\"></span>delle<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs36\">imposte.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs38\">Inoltre, ai sensi della Delibera Consob n. 155<span class=\"_ _20\"></span>19 del 27 luglio 2006:<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff8f fs0 fc0 sc0 ls0 ws0 gs39\">\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">gli <span class=\"_ _24\"> </span>effetti <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>parti <span class=\"_ _24\"> </span>correlate <span class=\"_ _24\"> </span>sul <span class=\"_ _24\"> </span>conto <span class=\"_ _24\"> </span>economico <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>evidenziati<span class=\"_ _264\"> </span></span></span><span class=\"ff1b\"><span class=\"ff1 ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs3a\">separatamente nello schema di con<span class=\"_ _20\"></span>to economico riportato come <span class=\"ls8\">allegato;<span class=\"_ _264\"> </span></span><span class=\"ls8\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff8f fs0 fc0 sc0 ls0 ws0 gs3b\">\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">nel <span class=\"_ _1\"></span>prospetto <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>conto <span class=\"_ _1f\"></span>economico, <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>evidenziati <span class=\"_ _1f\"></span>distintamente <span class=\"_ _1\"></span>nelle <span class=\"_ _1f\"></span>voci <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>costo <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di<span class=\"_ _264\"> </span></span></span><span class=\"ff1b\"><span class=\"ff1 ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs3c\">ricavo <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>riferimento <span class=\"_ _21\"></span>ai <span class=\"_ _23\"></span>componenti <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>reddito <span class=\"_ _21\"></span>(positivi <span class=\"_ _21\"></span>e/o <span class=\"_ _23\"></span>negativi) <span class=\"_ _21\"></span>derivanti <span class=\"_ _21\"></span>da <span class=\"_ _21\"></span>eventi <span class=\"_ _21\"></span>od<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs3d\">operazioni <span class=\"_ _20\"></span>il <span class=\"_ _22\"></span>cui accadimento <span class=\"_ _22\"></span>risulta non <span class=\"_ _22\"></span>ricorrente <span class=\"_ _20\"></span>ovvero <span class=\"_ _20\"></span>da <span class=\"_ _22\"></span>quelle<span class=\"ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">operazioni <span class=\"_ _20\"></span>o <span class=\"_ _22\"></span>fat<span class=\"_ _1\"></span>ti <span class=\"_ _20\"></span>che <span class=\"_ _22\"></span>non<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs3e\">si ripetono frequentemente nel consue<span class=\"_ _20\"></span>to svolgimento dell'attivit\u00e0. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs3f\">Il <span class=\"_ _fa\"> </span>medesi<span class=\"ls6\">mo <span class=\"_ _fa\"> </span>schema <span class=\"_ _fa\"> </span>\u00e8 <span class=\"_ _28\"> </span>utilizzato <span class=\"_ _fa\"> </span>nel <span class=\"_ _28\"> </span>bilancio <span class=\"_ _fa\"> </span>d\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _fa\"> </span>della <span class=\"_ _fa\"> </span><span class=\"ls5\">Capo<span class=\"_ _1\"></span>gruppo, <span class=\"_ _fa\"> </span>ad <span class=\"_ _fa\"> </span>ecc<span class=\"_ _1\"></span>ezione<span class=\"_ _264\"> </span></span></span><span class=\"ls6\"><span class=\"ls5\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs40\">dell\u2019indicazione <span class=\"_ _21\"></span>del <span class=\"_ _21\"></span>risultato <span class=\"_ _21\"></span>intermedio <span class=\"_ _21\"></span>\u201cMargine <span class=\"_ _21\"></span>Operativo <span class=\"_ _21\"></span>Lordo\u201d, <span class=\"_ _21\"></span>in <span class=\"_ _21\"></span>quanto <span class=\"_ _21\"></span>non<span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls4\">significativo <span class=\"_ _21\"></span>ai<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls4\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs41\">fini della comprensione degli andam<span class=\"_ _20\"></span>enti economici della Capogruppo.<span class=\"ls0\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs42\">3.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">il Conto economico <span class=\"_ _20\"></span>complessivo dell\u2019esercizio <span class=\"ls8\">20<span class=\"ls0\">24 </span>comparato con </span>il <span class=\"_ _20\"></span>Conto economico complessiv<span class=\"_ _20\"></span>o<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs43\">del<span class=\"ls4\">l\u2019esercizio </span>202<span class=\"ls0\">3<span class=\"ls9\">, </span></span>e <span class=\"lsb\">sono </span>esposti<span class=\"ls0\"> <span class=\"lsb\">secondo quanto previsto dalla versio<span class=\"_ _20\"></span>ne rivista dello IAS 1; </span></span><span class=\"ls0\"><span class=\"lsb\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs44\">4.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">il <span class=\"_ _100\"> </span>rendiconto <span class=\"_ _29\"> </span>finanziario <span class=\"_ _100\"> </span>dell\u2019esercizio <span class=\"_ _29\"> </span></span>202<span class=\"ls0\">4<span class=\"ls9\">, <span class=\"_ _29\"> </span>comparat</span></span>o <span class=\"_ _29\"> </span>con <span class=\"_ _100\"> </span>quello<span class=\"ls0\"> <span class=\"_ _29\"> </span></span>dell\u2019esercizio <span class=\"_ _29\"> </span>20<span class=\"ls0\">23<span class=\"ls9\">. <span class=\"_ _29\"> </span>Per <span class=\"_ _100\"> </span>la<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls9\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs45\">redazione del rendiconto finanziario, \u00e8 stato <span class=\"_ _1\"></span>utilizzato il metodo indiretto conforme a <span class=\"_ _1\"></span>quanto previsto<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs46\">dallo <span class=\"_ _2a\"> </span>IAS <span class=\"_ _2a\"> </span>1, <span class=\"_ _2a\"> </span>per <span class=\"_ _26\"> </span>mezzo <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"> </span>quale <span class=\"_ _2a\"> </span>l\u2019utile <span class=\"_ _26\"> </span>o <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"> </span>perdita <span class=\"_ _2a\"> </span>d\u2019esercizio <span class=\"_ _26\"> </span>sono <span class=\"_ _2a\"></span>rettificati <span class=\"_ _2a\"> </span>dagli <span class=\"_ _2a\"> </span>ef<span class=\"_ _1\"></span>fetti <span class=\"_ _2a\"> </span>delle<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs47\">operazioni di natura non monetaria, da qualsiasi differimento o accantonamento di <span class=\"_ _20\"></span>precedenti o futuri<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs48\">incassi <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>pagamenti <span class=\"_ _1f\"></span>operativi, <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>da <span class=\"_ _1f\"></span>elementi <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>ricavi <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>costi <span class=\"_ _1f\"></span>connessi <span class=\"_ _1f\"></span>con <span class=\"_ _1f\"></span>flussi <span class=\"_ _1f\"></span>finanziari <span class=\"_ _1f\"></span>derivanti<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs49\">dall\u2019attivit\u00e0 di investimento o finanziaria;<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs4a\">5.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">il prospetto delle variazioni del patrimon<span class=\"_ _20\"></span>io netto dal <span class=\"ls8\">31 dicembre 202<span class=\"ls0\">2 </span>al 31 dicembre 202<span class=\"ls0\">4;<span class=\"_ _264\"> </span></span></span></span><span class=\"ls4\"><span class=\"ls8\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs4b\">6.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">le presenti note illustrative ed i relativi allegati. </span><span class=\"ls4\"><span class=\"ls0\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-296": {
   "value": "Criteri generali di r<span class=\"_ _1\"></span>edazione del bilancio<span class=\"_ _1\"></span> consolidato Il <span class=\"_ _21\"></span>bilancio <span class=\"_ _23\"></span>consolidato <span class=\"_ _21\"></span>dell\u2019esercizio <span class=\"_ _23\"></span><span class=\"ls8\">202<span class=\"ls0\">4 <span class=\"_ _21\"></span></span>\u00e8 <span class=\"_ _23\"></span>stato <span class=\"_ _23\"></span>redatto <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>conformit\u00e0 <span class=\"_ _21\"></span>ai <span class=\"_ _23\"></span>Principi <span class=\"_ _23\"></span>Contabili <span class=\"_ _23\"></span>Internazionali<span class=\"_ _264\"> </span></span>(\u201cIFRS\u201d) <span class=\"_ _23\"></span>emessi <span class=\"_ _2a\"> </span>dall\u2019International <span class=\"_ _23\"></span>Accounting <span class=\"_ _2a\"> </span>Standards <span class=\"_ _23\"></span>Board <span class=\"_ _2a\"> </span>(\u201cIASB\u201d) <span class=\"_ _2a\"></span>e <span class=\"_ _23\"></span>adottati <span class=\"_ _2a\"> </span>dall\u2019Unione <span class=\"_ _2a\"></span>Europea,<span class=\"_ _264\"> </span>nonch\u00e9 ai provvedimenti emanati in attuazione dell\u2019art. 9 <span class=\"_ _1\"></span>del D.Lgs n. 38/2005. Per <span class=\"_ _22\"></span>IFRS <span class=\"_ _20\"></span>si <span class=\"_ _22\"></span>intendono <span class=\"_ _20\"></span>tutti <span class=\"_ _22\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _22\"></span>\u201cInternational Financial <span class=\"_ _22\"></span>Reporting <span class=\"_ _22\"></span>Standards\u201d, <span class=\"_ _20\"></span>tutti <span class=\"_ _22\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>International A<span class=\"_ _20\"></span>ccounting<span class=\"_ _264\"> </span>Standards <span class=\"_ _23\"></span>(\u201cIAS\u201d), <span class=\"_ _23\"></span>tutte <span class=\"_ _23\"></span>le <span class=\"_ _21\"></span>i<span class=\"_ _1\"></span>nterpretazioni <span class=\"_ _23\"></span>dell\u2019International <span class=\"_ _23\"></span>Financial <span class=\"_ _23\"></span>Reporting <span class=\"_ _23\"></span>Interpretations <span class=\"_ _23\"></span>Committee<span class=\"_ _264\"> </span>(\u201cIFRIC\u201d), <span class=\"_ _24\"> </span>precedentemente <span class=\"_ _df\"> </span>denomi<span class=\"ls8\">nate <span class=\"_ _25\"> </span>Standing <span class=\"_ _24\"> </span>Interpretations <span class=\"_ _24\"> </span>Committee <span class=\"_ _25\"> </span>(\u201cSIC\u201d) <span class=\"_ _24\"> </span>omologati <span class=\"_ _24\"> </span>dalla<span class=\"_ _264\"> </span></span>Commissione Europea alla data di approv<span class=\"_ _1\"></span>azione del progetto di bilancio<span class=\"_ _1\"></span> consolidato da parte del Consigli<span class=\"_ _1\"></span>o di<span class=\"_ _264\"> </span>Amministrazione della soci<span class=\"_ _1\"></span>et\u00e0 Capogruppo e cont<span class=\"_ _1\"></span>enuti nei relativi Re<span class=\"_ _1\"></span>golamenti U.E. <span class=\"ls8\">pubblicati a tale data.<span class=\"_ _264\"> </span></span>I <span class=\"_ _1\"></span>Principi <span class=\"_ _1\"></span>Contabili <span class=\"_ _1\"></span>Internazionali <span class=\"_ _1\"></span>(\u201cIFRS\u201d) <span class=\"_ _1f\"></span>emessi dall\u2019International <span class=\"_ _1\"></span>Accounting <span class=\"_ _1\"></span>Standards <span class=\"_ _1\"></span>Board <span class=\"_ _1f\"></span>sono <span class=\"_ _1\"></span>stati<span class=\"_ _264\"> </span>applicati <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>per <span class=\"_ _1f\"></span>la pr<span class=\"_ _1\"></span>ima <span class=\"_ _1\"></span>volta, <span class=\"_ _1\"></span>conformemente <span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>quanto previs<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Regolamento <span class=\"_ _1\"></span>Europeo <span class=\"_ _1\"></span>n.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1606<span class=\"_ _264\"> </span>del 19 <span class=\"_ _1\"></span>luglio 2002, <span class=\"_ _1\"></span>in occasione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>redazione del bi<span class=\"_ _1\"></span>lancio consolidato <span class=\"_ _1\"></span>al 31 <span class=\"_ _1\"></span>dicembre 2006,<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>seguito della<span class=\"_ _264\"> </span>quotazione della Capogruppo <span class=\"_ _1\"></span>al mercato <span class=\"_ _1\"></span>Expandi, avvenuta <span class=\"_ _1\"></span>in data 1\u00b0 <span class=\"_ _1\"></span>agosto 2006. <span class=\"_ _1\"></span>La Capogruppo <span class=\"_ _1\"></span>\u00e8 passata<span class=\"_ _264\"> </span>al mercato MTA di Borsa Italiana nel mese di giugno 2009.<span class=\"_ _264\"> </span>La valuta <span class=\"_ _1\"></span>di r<span class=\"_ _1\"></span>edazione del<span class=\"_ _1\"></span> bilancio <span class=\"_ _1\"></span>consolidato <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo \u00e8 <span class=\"_ _1\"></span>l\u2019Euro, <span class=\"_ _1\"></span>in quant<span class=\"_ _1\"></span>o tale <span class=\"_ _1\"></span>valuta <span class=\"_ _1\"></span>\u00e8 quella <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>quale<span class=\"_ _264\"> </span>sono condotte le operazioni della Cap<span class=\"_ _20\"></span>ogruppo e delle societ\u00e0 incluse nell\u2019area di con<span class=\"_ _20\"></span>solidamento.  Contenuto del Bilancio <span class=\"_ _1\"></span>Consolidato Il bilancio consolidato include:<span class=\"_ _264\"> </span>1.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">la Situaz<span class=\"_ _20\"></span>ione patrimonia<span class=\"_ _20\"></span>le e <span class=\"_ _20\"></span>finanziaria<span class=\"ls0\"> <span class=\"ls8\">consolidata <span class=\"_ _20\"></span>al 31 <span class=\"_ _22\"></span>di<span class=\"_ _1\"></span>cembre 202<span class=\"ls0\">4<span class=\"ls9\">, <span class=\"_ _22\"></span>comparata con <span class=\"_ _20\"></span>la Situazion<span class=\"_ _20\"></span>e<span class=\"_ _264\"> </span></span></span></span></span></span>patrimoniale e <span class=\"_ _1\"></span>finanziaria <span class=\"_ _1\"></span>consolidata <span class=\"_ _1\"></span>al 31 <span class=\"_ _1\"></span>dicembre 202<span class=\"ls0\">3<span class=\"ls9\">. <span class=\"_ _1\"></span>In particolare, <span class=\"_ _1\"></span>la Situazione <span class=\"_ _1\"></span>patrimoniale<span class=\"_ _264\"> </span></span></span>e <span class=\"_ _22\"></span>finanziaria <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>redatta <span class=\"_ _22\"></span>secondo <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>schema, <span class=\"_ _20\"></span>conforme <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>quanto <span class=\"_ _22\"></span>previsto <span class=\"_ _22\"></span>dallo <span class=\"_ _22\"></span>IAS <span class=\"_ _22\"></span>1, <span class=\"_ _22\"></span>in <span class=\"_ _22\"></span>cui <span class=\"_ _22\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _22\"></span>esposte<span class=\"_ _264\"> </span>separatamente <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>correnti <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>non <span class=\"_ _1f\"></span>correnti <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>passivit\u00e0 <span class=\"_ _1f\"></span>correnti <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>non <span class=\"_ _1f\"></span>correnti, <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>relazione <span class=\"_ _1f\"></span>al<span class=\"_ _264\"> </span>c<span class=\"ls4\">iclo <span class=\"_ _21\"></span>operativo <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>12 <span class=\"_ _21\"></span>mesi. <span class=\"_ _21\"></span>Inoltre, <span class=\"_ _21\"></span>ai <span class=\"_ _21\"></span>sensi <span class=\"_ _21\"></span>della <span class=\"_ _21\"></span>Delibera <span class=\"_ _21\"></span>Consob <span class=\"_ _21\"></span>n. <span class=\"_ _21\"></span>15519 <span class=\"_ _21\"></span>del <span class=\"_ _21\"></span>27 <span class=\"_ _21\"></span>luglio <span class=\"_ _21\"></span>2006, <span class=\"_ _21\"></span><span class=\"ls8\">gli<span class=\"_ _264\"> </span></span></span>effetti <span class=\"_ _23\"></span>patrimoniali <span class=\"_ _23\"></span>dei <span class=\"_ _2a\"></span>rapporti <span class=\"_ _23\"></span>con <span class=\"_ _23\"></span>parti <span class=\"_ _23\"></span>correlate <span class=\"_ _23\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _23\"></span>evidenziati <span class=\"_ _23\"></span>separatamente <span class=\"_ _23\"></span>nello <span class=\"_ _2a\"></span>schema <span class=\"_ _23\"></span>di<span class=\"_ _264\"> </span>Situazione patrimoniale e finanziaria riportato come al<span class=\"_ _1\"></span>legato. Il <span class=\"_ _26\"> </span>m<span class=\"ls8\">edesimo <span class=\"_ _2c\"> </span>schema <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _26\"> </span>utilizzato <span class=\"_ _2c\"> </span>nel <span class=\"_ _2c\"> </span>bilancio <span class=\"_ _26\"> </span>d\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _26\"> </span>dell<span class=\"_ _1\"></span>a <span class=\"_ _26\"> </span>Capogruppo, <span class=\"_ _2c\"> </span>redatto <span class=\"_ _2c\"> </span>anch\u2019esso <span class=\"_ _2c\"> </span>in<span class=\"_ _264\"> </span></span>conformit\u00e0 ai principi IFRS.<span class=\"_ _264\"> </span>2.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">il <span class=\"_ _20\"></span>Conto <span class=\"_ _20\"></span>economico <span class=\"_ _22\"></span>consolidato dell\u2019esercizio <span class=\"_ _20\"></span><span class=\"ls8\">202<span class=\"ls0\">4<span class=\"ls9\">, <span class=\"_ _20\"></span>comparato <span class=\"_ _22\"></span>con il <span class=\"_ _22\"></span>Con<span class=\"ls4\">to economico <span class=\"_ _22\"></span>dell\u2019esercizio<span class=\"_ _264\"> </span></span></span></span></span></span>202<span class=\"ls0\">3<span class=\"ls9\">. In particolare, si rileva che lo schema d<span class=\"_ _20\"></span>i conto economico adottato, conforme a q<span class=\"_ _20\"></span>uanto previsto<span class=\"_ _264\"> </span></span></span>dallo <span class=\"_ _1f\"></span>IAS <span class=\"_ _1f\"></span>1, <span class=\"_ _1f\"></span>evidenzi<span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>i <span class=\"_ _1f\"></span>seguenti <span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>isultati <span class=\"_ _1f\"></span>intermedi, <span class=\"_ _21\"></span>non <span class=\"_ _1f\"></span>definiti <span class=\"_ _1f\"></span>come <span class=\"_ _1f\"></span>misura <span class=\"_ _21\"></span>contabile <span class=\"_ _1f\"></span>nell\u2019ambito<span class=\"_ _264\"> </span>dei <span class=\"_ _1\"></span>Principi <span class=\"_ _1\"></span>Contabili <span class=\"_ _1\"></span>IFR<span class=\"ls7\">S, <span class=\"_ _1\"></span></span>pertanto<span class=\"ls0\">, <span class=\"_ _1\"></span><span class=\"ls4\">i <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>definizione di <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>risultati <span class=\"_ _1\"></span>intermedi <span class=\"_ _1\"></span>potrebbero <span class=\"_ _1\"></span>non<span class=\"_ _264\"> </span></span></span>essere  omogenei <span class=\"_ _2c\"> </span>con  quelli  adottati <span class=\"_ _2c\"> </span>da  altre  societ\u00e0<span class=\"ls9\">, <span class=\"_ _2c\"> </span>in  quanto <span class=\"_ _2c\"> </span>la  Direzione <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>Gruppo  ritie<span class=\"_ _20\"></span>ne<span class=\"_ _264\"> </span></span>costituiscano <span class=\"_ _2c\"> </span>un\u2019informazione <span class=\"_ _2c\"> </span>significativa <span class=\"_ _2c\"> </span>ai <span class=\"_ _2c\"> </span>fini <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>comprensione <span class=\"_ _2c\"> </span>dei <span class=\"_ _26\"> </span>ri<span class=\"ls4\">sultati <span class=\"_ _2c\"> </span>economici <span class=\"_ _26\"> </span>del<span class=\"_ _264\"> </span></span>periodo del Gruppo:<span class=\"_ _264\"> </span>Margine <span class=\"_ _21\"></span>Operativ<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>Lordo<span class=\"ls4\">: <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _21\"></span>costituito <span class=\"_ _21\"></span>dall\u2019Utile <span class=\"_ _21\"></span>(perdita) <span class=\"_ _21\"></span>netto <span class=\"_ _21\"></span>(netta) <span class=\"_ _21\"></span>dell\u2019esercizio, <span class=\"_ _21\"></span>al <span class=\"_ _21\"></span>lordo <span class=\"_ _21\"></span>delle<span class=\"_ _264\"> </span></span>imposte, dei proventi/oneri derivanti dalla gestione finanziaria, dei prov<span class=\"_ _20\"></span>enti/oneri derivanti da societ\u00e0<span class=\"_ _264\"> </span>partecipate <span class=\"_ _85\"> </span>e/o <span class=\"_ _85\"> </span>cess<span class=\"_ _1\"></span>ate/Disponibili <span class=\"_ _85\"> </span>per <span class=\"_ _df\"> </span>la <span class=\"_ _85\"> </span>vendita, <span class=\"_ _85\"> </span>degli <span class=\"_ _85\"> </span>ammortament<span class=\"ls4\">i <span class=\"_ _85\"> </span>e <span class=\"_ _df\"> </span>delle <span class=\"_ _85\"> </span>svalutazioni <span class=\"_ _85\"> </span>di<span class=\"_ _264\"> </span></span>immobilizzazioni operate nel corso d<span class=\"_ _20\"></span>el periodo di riferimento;<span class=\"_ _264\"> </span>Margine <span class=\"_ _23\"></span>Operativo <span class=\"_ _23\"></span>Nett<span class=\"_ _1\"></span>o<span class=\"ls4\">: <span class=\"_ _23\"></span>\u00e8 <span class=\"_ _21\"></span>costituito <span class=\"_ _23\"></span>dall\u2019Utile <span class=\"_ _23\"></span>(perdita) <span class=\"_ _23\"></span>netto <span class=\"_ _21\"></span>(netta) <span class=\"_ _23\"></span>dell\u2019esercizio, <span class=\"_ _23\"></span>al <span class=\"_ _21\"></span>lordo <span class=\"_ _23\"></span>delle<span class=\"_ _264\"> </span></span>imposte, <span class=\"_ _2a\"> </span>e <span class=\"_ _26\"> </span>dei <span class=\"_ _26\"> </span>proventi/oneri <span class=\"_ _2a\"> </span>derivanti <span class=\"_ _26\"> </span>dalla <span class=\"_ _26\"> </span>gestione <span class=\"_ _2a\"> </span>finanziaria <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>dei <span class=\"_ _2a\"> </span>proventi/oneri <span class=\"_ _26\"> </span>derivanti <span class=\"_ _2a\"> </span>da<span class=\"_ _264\"> </span>societ\u00e0 partecipate e/o cessate/Disponibili p<span class=\"_ _20\"></span>er la vendita;<span class=\"_ _264\"> </span>Risultato <span class=\"_ _20\"></span>prima <span class=\"_ _20\"></span>delle <span class=\"_ _20\"></span>imposte<span class=\"ls4\">: <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _22\"></span>costituito dall\u2019U<span class=\"_ _20\"></span>tile <span class=\"_ _20\"></span>(perdita) <span class=\"_ _22\"></span>netto (ne<span class=\"_ _20\"></span>tta) <span class=\"_ _20\"></span>dell\u2019esercizio, <span class=\"_ _22\"></span>al lo<span class=\"_ _20\"></span>rdo <span class=\"_ _20\"></span>delle<span class=\"_ _264\"> </span></span>imposte.<span class=\"_ _264\"> </span>Inoltre, ai sensi della Delibera Consob n. 155<span class=\"_ _20\"></span>19 del 27 luglio 2006:<span class=\"_ _264\"> </span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">gli <span class=\"_ _24\"> </span>effetti <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>operazioni <span class=\"_ _24\"> </span>con <span class=\"_ _24\"> </span>parti <span class=\"_ _24\"> </span>correlate <span class=\"_ _24\"> </span>sul <span class=\"_ _24\"> </span>conto <span class=\"_ _24\"> </span>economico <span class=\"_ _24\"> </span>sono <span class=\"_ _24\"> </span>evidenziati<span class=\"_ _264\"> </span></span></span>separatamente nello schema di con<span class=\"_ _20\"></span>to economico riportato come <span class=\"ls8\">allegato;<span class=\"_ _264\"> </span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">nel <span class=\"_ _1\"></span>prospetto <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>conto <span class=\"_ _1f\"></span>economico, <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>evidenziati <span class=\"_ _1f\"></span>distintamente <span class=\"_ _1\"></span>nelle <span class=\"_ _1f\"></span>voci <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>costo <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di<span class=\"_ _264\"> </span></span></span>ricavo <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>riferimento <span class=\"_ _21\"></span>ai <span class=\"_ _23\"></span>componenti <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>reddito <span class=\"_ _21\"></span>(positivi <span class=\"_ _21\"></span>e/o <span class=\"_ _23\"></span>negativi) <span class=\"_ _21\"></span>derivanti <span class=\"_ _21\"></span>da <span class=\"_ _21\"></span>eventi <span class=\"_ _21\"></span>od<span class=\"_ _264\"> </span>operazioni <span class=\"_ _20\"></span>il <span class=\"_ _22\"></span>cui accadimento <span class=\"_ _22\"></span>risulta non <span class=\"_ _22\"></span>ricorrente <span class=\"_ _20\"></span>ovvero <span class=\"_ _20\"></span>da <span class=\"_ _22\"></span>quelle<span class=\"ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">operazioni <span class=\"_ _20\"></span>o <span class=\"_ _22\"></span>fat<span class=\"_ _1\"></span>ti <span class=\"_ _20\"></span>che <span class=\"_ _22\"></span>non<span class=\"_ _264\"> </span></span></span>si ripetono frequentemente nel consue<span class=\"_ _20\"></span>to svolgimento dell'attivit\u00e0. Il <span class=\"_ _fa\"> </span>medesi<span class=\"ls6\">mo <span class=\"_ _fa\"> </span>schema <span class=\"_ _fa\"> </span>\u00e8 <span class=\"_ _28\"> </span>utilizzato <span class=\"_ _fa\"> </span>nel <span class=\"_ _28\"> </span>bilancio <span class=\"_ _fa\"> </span>d\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _fa\"> </span>della <span class=\"_ _fa\"> </span><span class=\"ls5\">Capo<span class=\"_ _1\"></span>gruppo, <span class=\"_ _fa\"> </span>ad <span class=\"_ _fa\"> </span>ecc<span class=\"_ _1\"></span>ezione<span class=\"_ _264\"> </span></span></span>dell\u2019indicazione <span class=\"_ _21\"></span>del <span class=\"_ _21\"></span>risultato <span class=\"_ _21\"></span>intermedio <span class=\"_ _21\"></span>\u201cMargine <span class=\"_ _21\"></span>Operativo <span class=\"_ _21\"></span>Lordo\u201d, <span class=\"_ _21\"></span>in <span class=\"_ _21\"></span>quanto <span class=\"_ _21\"></span>non<span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls4\">significativo <span class=\"_ _21\"></span>ai<span class=\"_ _264\"> </span></span></span>fini della comprensione degli andam<span class=\"_ _20\"></span>enti economici della Capogruppo.<span class=\"ls0\"> </span>3.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">il Conto economico <span class=\"_ _20\"></span>complessivo dell\u2019esercizio <span class=\"ls8\">20<span class=\"ls0\">24 </span>comparato con </span>il <span class=\"_ _20\"></span>Conto economico complessiv<span class=\"_ _20\"></span>o<span class=\"_ _264\"> </span></span>del<span class=\"ls4\">l\u2019esercizio </span>202<span class=\"ls0\">3<span class=\"ls9\">, </span></span>e <span class=\"lsb\">sono </span>esposti<span class=\"ls0\"> <span class=\"lsb\">secondo quanto previsto dalla versio<span class=\"_ _20\"></span>ne rivista dello IAS 1; </span></span>4.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">il <span class=\"_ _100\"> </span>rendiconto <span class=\"_ _29\"> </span>finanziario <span class=\"_ _100\"> </span>dell\u2019esercizio <span class=\"_ _29\"> </span></span>202<span class=\"ls0\">4<span class=\"ls9\">, <span class=\"_ _29\"> </span>comparat</span></span>o <span class=\"_ _29\"> </span>con <span class=\"_ _100\"> </span>quello<span class=\"ls0\"> <span class=\"_ _29\"> </span></span>dell\u2019esercizio <span class=\"_ _29\"> </span>20<span class=\"ls0\">23<span class=\"ls9\">. <span class=\"_ _29\"> </span>Per <span class=\"_ _100\"> </span>la<span class=\"_ _264\"> </span></span></span>redazione del rendiconto finanziario, \u00e8 stato <span class=\"_ _1\"></span>utilizzato il metodo indiretto conforme a <span class=\"_ _1\"></span>quanto previsto<span class=\"_ _264\"> </span>dallo <span class=\"_ _2a\"> </span>IAS <span class=\"_ _2a\"> </span>1, <span class=\"_ _2a\"> </span>per <span class=\"_ _26\"> </span>mezzo <span class=\"_ _2a\"></span>del <span class=\"_ _2a\"> </span>quale <span class=\"_ _2a\"> </span>l\u2019utile <span class=\"_ _26\"> </span>o <span class=\"_ _2a\"></span>la <span class=\"_ _2a\"> </span>perdita <span class=\"_ _2a\"> </span>d\u2019esercizio <span class=\"_ _26\"> </span>sono <span class=\"_ _2a\"></span>rettificati <span class=\"_ _2a\"> </span>dagli <span class=\"_ _2a\"> </span>ef<span class=\"_ _1\"></span>fetti <span class=\"_ _2a\"> </span>delle<span class=\"_ _264\"> </span>operazioni di natura non monetaria, da qualsiasi differimento o accantonamento di <span class=\"_ _20\"></span>precedenti o futuri<span class=\"_ _264\"> </span>incassi <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>pagamenti <span class=\"_ _1f\"></span>operativi, <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>da <span class=\"_ _1f\"></span>elementi <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>ricavi <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>costi <span class=\"_ _1f\"></span>connessi <span class=\"_ _1f\"></span>con <span class=\"_ _1f\"></span>flussi <span class=\"_ _1f\"></span>finanziari <span class=\"_ _1f\"></span>derivanti<span class=\"_ _264\"> </span>dall\u2019attivit\u00e0 di investimento o finanziaria;<span class=\"_ _264\"> </span>5.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">il prospetto delle variazioni del patrimon<span class=\"_ _20\"></span>io netto dal <span class=\"ls8\">31 dicembre 202<span class=\"ls0\">2 </span>al 31 dicembre 202<span class=\"ls0\">4;<span class=\"_ _264\"> </span></span></span></span>6.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span></span><span class=\"ls4\">le presenti note illustrative ed i relativi allegati. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-298": {
   "value": "Il <span class=\"_ _21\"></span>bilancio <span class=\"_ _23\"></span>consolidato <span class=\"_ _21\"></span>dell\u2019esercizio <span class=\"_ _23\"></span><span class=\"ls8\">202<span class=\"ls0\">4 <span class=\"_ _21\"></span></span>\u00e8 <span class=\"_ _23\"></span>stato <span class=\"_ _23\"></span>redatto <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>conformit\u00e0 <span class=\"_ _21\"></span>ai <span class=\"_ _23\"></span>Principi <span class=\"_ _23\"></span>Contabili <span class=\"_ _23\"></span>Internazionali<span class=\"_ _264\"> </span></span>(\u201cIFRS\u201d) <span class=\"_ _23\"></span>emessi <span class=\"_ _2a\"> </span>dall\u2019International <span class=\"_ _23\"></span>Accounting <span class=\"_ _2a\"> </span>Standards <span class=\"_ _23\"></span>Board <span class=\"_ _2a\"> </span>(\u201cIASB\u201d) <span class=\"_ _2a\"></span>e <span class=\"_ _23\"></span>adottati <span class=\"_ _2a\"> </span>dall\u2019Unione <span class=\"_ _2a\"></span>Europea,<span class=\"_ _264\"> </span>nonch\u00e9 ai provvedimenti emanati in attuazione dell\u2019art. 9 <span class=\"_ _1\"></span>del D.Lgs n. 38/2005. Per <span class=\"_ _22\"></span>IFRS <span class=\"_ _20\"></span>si <span class=\"_ _22\"></span>intendono <span class=\"_ _20\"></span>tutti <span class=\"_ _22\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _22\"></span>\u201cInternational Financial <span class=\"_ _22\"></span>Reporting <span class=\"_ _22\"></span>Standards\u201d, <span class=\"_ _20\"></span>tutti <span class=\"_ _22\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>International A<span class=\"_ _20\"></span>ccounting<span class=\"_ _264\"> </span>Standards <span class=\"_ _23\"></span>(\u201cIAS\u201d), <span class=\"_ _23\"></span>tutte <span class=\"_ _23\"></span>le <span class=\"_ _21\"></span>i<span class=\"_ _1\"></span>nterpretazioni <span class=\"_ _23\"></span>dell\u2019International <span class=\"_ _23\"></span>Financial <span class=\"_ _23\"></span>Reporting <span class=\"_ _23\"></span>Interpretations <span class=\"_ _23\"></span>Committee<span class=\"_ _264\"> </span>(\u201cIFRIC\u201d), <span class=\"_ _24\"> </span>precedentemente <span class=\"_ _df\"> </span>denomi<span class=\"ls8\">nate <span class=\"_ _25\"> </span>Standing <span class=\"_ _24\"> </span>Interpretations <span class=\"_ _24\"> </span>Committee <span class=\"_ _25\"> </span>(\u201cSIC\u201d) <span class=\"_ _24\"> </span>omologati <span class=\"_ _24\"> </span>dalla<span class=\"_ _264\"> </span></span>Commissione Europea alla data di approv<span class=\"_ _1\"></span>azione del progetto di bilancio<span class=\"_ _1\"></span> consolidato da parte del Consigli<span class=\"_ _1\"></span>o di<span class=\"_ _264\"> </span>Amministrazione della soci<span class=\"_ _1\"></span>et\u00e0 Capogruppo e cont<span class=\"_ _1\"></span>enuti nei relativi Re<span class=\"_ _1\"></span>golamenti U.E. <span class=\"ls8\">pubblicati a tale data.<span class=\"_ _264\"> </span></span>I <span class=\"_ _1\"></span>Principi <span class=\"_ _1\"></span>Contabili <span class=\"_ _1\"></span>Internazionali <span class=\"_ _1\"></span>(\u201cIFRS\u201d) <span class=\"_ _1f\"></span>emessi dall\u2019International <span class=\"_ _1\"></span>Accounting <span class=\"_ _1\"></span>Standards <span class=\"_ _1\"></span>Board <span class=\"_ _1f\"></span>sono <span class=\"_ _1\"></span>stati<span class=\"_ _264\"> </span>applicati <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>per <span class=\"_ _1f\"></span>la pr<span class=\"_ _1\"></span>ima <span class=\"_ _1\"></span>volta, <span class=\"_ _1\"></span>conformemente <span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>quanto previs<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Regolamento <span class=\"_ _1\"></span>Europeo <span class=\"_ _1\"></span>n.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1606<span class=\"_ _264\"> </span>del 19 <span class=\"_ _1\"></span>luglio 2002, <span class=\"_ _1\"></span>in occasione <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>redazione del bi<span class=\"_ _1\"></span>lancio consolidato <span class=\"_ _1\"></span>al 31 <span class=\"_ _1\"></span>dicembre 2006,<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>seguito della<span class=\"_ _264\"> </span>quotazione della Capogruppo <span class=\"_ _1\"></span>al mercato <span class=\"_ _1\"></span>Expandi, avvenuta <span class=\"_ _1\"></span>in data 1\u00b0 <span class=\"_ _1\"></span>agosto 2006. <span class=\"_ _1\"></span>La Capogruppo <span class=\"_ _1\"></span>\u00e8 passata<span class=\"_ _264\"> </span>al mercato MTA di Borsa Italiana nel mese di giugno 2009.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-299": {
   "value": "La valuta <span class=\"_ _1\"></span>di r<span class=\"_ _1\"></span>edazione del<span class=\"_ _1\"></span> bilancio <span class=\"_ _1\"></span>consolidato <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo \u00e8 <span class=\"_ _1\"></span>l\u2019Euro",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-297": {
   "value": "Criteri di valutazione<span class=\"_ _1\"></span> e principi contabil<span class=\"_ _1\"></span>i adottati Principi generali<span class=\"_ _264\"> </span>I principali principi contabili adottati sono esp<span class=\"_ _20\"></span>osti qui di seguito.<span class=\"_ _264\"> </span>Continuit\u00e0 aziendale<span class=\"_ _264\"> </span>Il bilancio \u00e8 redatto sul presupposto della continuit\u00e0 a<span class=\"_ _20\"></span>ziendale.<span class=\"_ _264\"> </span>In considerazione <span class=\"ls8\">dell\u2019andamento economico del Gruppo gli Amministratori ritengono che i flussi<span class=\"_ _1\"></span> di cassa<span class=\"_ _264\"> </span></span>prodotti dalla gestione corrente sommati alle ri<span class=\"_ _1\"></span>sorse finanziarie gi\u00e0 disponibili ed a quell<span class=\"_ _1\"></span>e rese disponibili dal<span class=\"_ _264\"> </span>Gruppo siano sufficien<span class=\"_ _1\"></span>ti a far fronte all<span class=\"_ _1\"></span>\u2019intero fabbi<span class=\"ls4\">sogno fin<span class=\"ls8\">anziario per i prossimi 12 mesi<span class=\"ls9\">.  </span></span></span>Metodologia <span class=\"_ _1\"></span>di consolid<span class=\"_ _1\"></span>amento<span class=\"_ _264\"> </span>Partecipazioni in soci<span class=\"_ _1\"></span>et\u00e0 controllate<span class=\"_ _264\"> </span>Sono consi<span class=\"_ _1\"></span>derate <span class=\"_ _1\"></span>controllate <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo es<span class=\"_ _1\"></span>ercita <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>cos\u00ec <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>definito <span class=\"_ _1\"></span>dallo <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>10<span class=\"_ _264\"> </span>(\u201cBilancio  consolidato\u201d) <span class=\"_ _2b\"> </span>ovvero  quelle <span class=\"_ _2b\"> </span>per  cui  il  G<span class=\"_ _20\"></span>ruppo  ha  il <span class=\"_ _2b\"> </span>potere  direttamente <span class=\"_ _2b\"> </span>o  indirettamente  di<span class=\"_ _264\"> </span>determinare <span class=\"_ _2a\"> </span>le <span class=\"_ _26\"> </span>politiche <span class=\"_ _2a\"> </span>finanziarie <span class=\"_ _26\"> </span>ed <span class=\"_ _2a\"> </span>operative <span class=\"_ _26\"> </span>al <span class=\"_ _2a\"> </span>fine <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>ottenere <span class=\"_ _26\"> </span>benefici <span class=\"_ _2a\"> </span>dalla <span class=\"_ _26\"> </span>loro <span class=\"_ _2a\"> </span>attivit\u00e0. <span class=\"_ _26\"> </span>Le <span class=\"_ _2a\"> </span>societ\u00e0<span class=\"_ _264\"> </span>controllate vengono incluse nel <span class=\"_ _1\"></span>bilancio consolidato a part<span class=\"_ _1\"></span>ire dalla data nella <span class=\"_ _1\"></span>quale si assume il cont<span class=\"_ _1\"></span>rollo fino<span class=\"_ _264\"> </span>al momento in cui tale controllo cessa di esist<span class=\"_ _1\"></span>ere. Procedure di consolida<span class=\"_ _1\"></span>mento<span class=\"_ _264\"> </span>Sono consolidate con il metodo integrale le societ\u00e0 i<span class=\"_ _1\"></span>n cui il Gruppo esercita il controllo.<span class=\"_ _264\"> </span>In  sede  di  c<span class=\"_ _20\"></span>onsolidamento,  sono  elisi <span class=\"_ _2b\"> </span>i  valori  derivanti <span class=\"_ _2b\"> </span>da  rapporti  intercorsi  tra <span class=\"_ _2b\"> </span>le  societ\u00e0  controllate<span class=\"_ _264\"> </span>consolidate, <span class=\"_ _20\"></span>in <span class=\"_ _20\"></span>particolare <span class=\"_ _20\"></span>derivanti <span class=\"_ _22\"></span>da crediti <span class=\"_ _22\"></span>e debiti <span class=\"_ _22\"></span>in essere <span class=\"_ _22\"></span>alla fine <span class=\"_ _22\"></span>del <span class=\"_ _20\"></span>periodo, <span class=\"_ _20\"></span>costi <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>ricavi nonch\u00e9 <span class=\"_ _22\"></span>oneri<span class=\"_ _264\"> </span>e proventi <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>. Sono <span class=\"_ _1\"></span>al<span class=\"ls4\">trettanto <span class=\"_ _1\"></span>elisi <span class=\"_ _1\"></span>gli utili <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>perdite significativi <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>tra le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>controllate<span class=\"_ _264\"> </span></span>consolidate integralmente.<span class=\"_ _264\"> </span>La <span class=\"_ _2b\"> </span>quota  di <span class=\"_ _2c\"> </span>interess<span class=\"_ _1\"></span>enza  degli <span class=\"_ _2c\"> </span>azionisti<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>di  minoranza <span class=\"_ _2c\"> </span>nelle  attivit\u00e0  nette <span class=\"_ _2c\"> </span>delle  controllate  consolidate <span class=\"_ _2c\"> </span>\u00e8<span class=\"_ _264\"> </span>identificata separatamente rispetto al patrimonio netto di Gruppo. Tale interessenza viene determinata in base<span class=\"_ _264\"> </span>alla <span class=\"_ _2a\"> </span>percentuale <span class=\"_ _2a\"> </span>da <span class=\"_ _2a\"> </span>essi <span class=\"_ _26\"> </span>detenuta <span class=\"_ _2a\"></span>nei <span class=\"_ _2a\"></span><span class=\"ls4\">fair <span class=\"_ _2a\"></span>value <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>iscritte <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>data <span class=\"_ _2a\"></span>dell\u2019acquisizione<span class=\"_ _264\"> </span></span>originaria <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>nelle <span class=\"_ _23\"></span>variazioni <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>patrimonio <span class=\"_ _23\"></span>netto <span class=\"_ _23\"></span>dopo <span class=\"_ _23\"></span>tale <span class=\"_ _23\"></span>data. <span class=\"_ _23\"></span>Successivamente <span class=\"_ _23\"></span>le <span class=\"_ _23\"></span>perdite <span class=\"_ _23\"></span>attribuibili <span class=\"_ _23\"></span>agli<span class=\"_ _264\"> </span>azionisti <span class=\"_ _21\"></span>di <span class=\"_ _23\"></span>minoranza <span class=\"_ _23\"></span>eccedenti <span class=\"_ _21\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>patrimonio <span class=\"_ _23\"></span>netto <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>loro <span class=\"_ _23\"></span>spettanza<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls4\">sono <span class=\"_ _23\"></span>attribuite <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>patrimonio <span class=\"_ _21\"></span>netto <span class=\"_ _21\"></span>di<span class=\"_ _264\"> </span></span></span>Gruppo <span class=\"_ _1f\"></span>ad <span class=\"_ _21\"></span>eccezione <span class=\"_ _1f\"></span>dei <span class=\"_ _21\"></span>casi <span class=\"_ _1f\"></span>in <span class=\"_ _21\"></span>cui <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>mino<span class=\"_ _1\"></span>ranze <span class=\"_ _1f\"></span>hanno <span class=\"_ _21\"></span>un\u2019obbligazione <span class=\"_ _21\"></span>vincolante <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>sono <span class=\"_ _1f\"></span>in <span class=\"_ _21\"></span>grado <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>fare<span class=\"_ _264\"> </span>ulteriori investimenti per coprire le perdi<span class=\"_ _1\"></span>te. <span class=\"ls0\"> </span>Aggregazione d\u2019imprese<span class=\"_ _264\"> </span>L\u2019acquisizione <span class=\"_ _25\"> </span>di <span class=\"_ _24\"> </span>imprese <span class=\"_ _24\"> </span>co<span class=\"_ _1\"></span>ntrollate <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _25\"> </span>contabilizzata <span class=\"_ _25\"> </span>secondo <span class=\"_ _24\"> </span>il <span class=\"_ _25\"> </span>metodo <span class=\"_ _24\"> </span>dell\u2019acquis<span class=\"_ _1\"></span>izione. <span class=\"_ _24\"> </span>Il <span class=\"_ _25\"> </span>costo<span class=\"_ _264\"> </span>dell\u2019acquisizione <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1\"></span>determinato <span class=\"_ _1f\"></span>dalla <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ommatoria <span class=\"_ _1\"></span>dei <span class=\"_ _1f\"></span>valori <span class=\"_ _1f\"></span>correnti, <span class=\"_ _1\"></span>alla <span class=\"_ _1f\"></span>data <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>scambio, <span class=\"_ _1f\"></span>delle <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>date,<span class=\"_ _264\"> </span><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs6b\">delle <span class=\"_ _23\"></span>passivit\u00e0 <span class=\"_ _2a\"> </span>sostenute <span class=\"_ _2a\"></span>o <span class=\"_ _23\"></span>assunte, <span class=\"_ _2a\"> </span>e <span class=\"_ _23\"></span>degli <span class=\"_ _2a\"> </span>strumenti <span class=\"_ _2a\"></span>finanziari <span class=\"_ _23\"></span>emessi <span class=\"_ _2a\"> </span>dal <span class=\"_ _2a\"></span>gruppo <span class=\"_ _23\"></span>in <span class=\"_ _2a\"></span>cambio <span class=\"_ _23\"></span>del <span class=\"_ _2a\"> </span>controllo<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs6c\">dell\u2019impresa acquisita, pi\u00f9 i costi diret<span class=\"_ _1\"></span>tamente attribuibili all\u2019aggregazione.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div>Le <span class=\"_ _22\"></span>Business Combination <span class=\"_ _22\"></span>effettuate <span class=\"_ _20\"></span>tra <span class=\"_ _22\"></span>entit\u00e0 <span class=\"_ _20\"></span>sotto <span class=\"_ _22\"></span>comune controllo <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>rient<span class=\"_ _1\"></span>rano <span class=\"_ _22\"></span>nell\u2019<span class=\"_ _1\"></span>ambito <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>applicazione<span class=\"_ _264\"> </span>dell\u2019IFRS 3<span class=\"_ _264\"> </span>Partecipazioni in soci<span class=\"_ _1\"></span>et\u00e0 collegate<span class=\"ls0\"> </span>Sono  le  imprese <span class=\"_ _2b\"> </span>nelle  quali  il  G<span class=\"_ _20\"></span>ruppo  esercita  un\u2019influenza  notevole <span class=\"_ _2b\"> </span>cos\u00ec  come  definita  dallo <span class=\"_ _2b\"> </span>IAS  28<span class=\"_ _264\"> </span>(\u201cPartecipazioni <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>collegate\u201d) <span class=\"_ _26\"> </span>ma <span class=\"_ _2c\"> </span>non <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>controllo <span class=\"_ _2c\"> </span>o <span class=\"_ _26\"> </span>il <span class=\"_ _2c\"> </span>controllo <span class=\"_ _26\"> </span>congiunto <span class=\"_ _26\"> </span>sulle <span class=\"_ _26\"> </span>politiche <span class=\"_ _2c\"> </span>finanziarie <span class=\"_ _26\"> </span>ed<span class=\"_ _264\"> </span>operative. <span class=\"_ _21\"></span><span class=\"ls5\">Le <span class=\"_ _23\"></span>partecipazioni <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>imprese <span class=\"_ _21\"></span>colleg<span class=\"_ _1\"></span>ate <span class=\"_ _21\"></span>sono <span class=\"_ _23\"></span>contabilizzate<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>con <span class=\"_ _23\"></span>il <span class=\"_ _21\"></span>metod<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>del <span class=\"_ _23\"></span>patrimonio <span class=\"_ _23\"></span>netto, <span class=\"_ _23\"></span>a<span class=\"_ _264\"> </span></span>partire <span class=\"_ _23\"></span>dalla <span class=\"_ _21\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>in <span class=\"_ _23\"></span>cui <span class=\"_ _23\"></span>inizia <span class=\"_ _23\"></span>l\u2019influenza <span class=\"_ _23\"></span>notevole <span class=\"_ _23\"></span>fino <span class=\"_ _23\"></span>al <span class=\"_ _23\"></span>momento <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>cui <span class=\"_ _21\"></span>tale <span class=\"_ _23\"></span>influenza <span class=\"_ _23\"></span>notevole <span class=\"_ _23\"></span>cessa <span class=\"_ _23\"></span>di<span class=\"_ _264\"> </span>esistere.<span class=\"ls0\"> <span class=\"_ _2a\"> </span><span class=\"ls5\">Qualora <span class=\"_ _2a\"> </span>l\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>quota <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>pertine<span class=\"_ _1\"></span>nza <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>Gruppo <span class=\"_ _2a\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>perdite <span class=\"_ _2a\"> </span>della <span class=\"_ _2a\"> </span>co<span class=\"_ _1\"></span>ll</span></span>egata <span class=\"_ _23\"></span>ecceda <span class=\"_ _2a\"> </span>il <span class=\"_ _26\"> </span>valore<span class=\"_ _264\"> </span>contabile della partecipazione in bilancio, <span class=\"_ _20\"></span>si procede ad azzerare <span class=\"_ _20\"></span>il valore della partecipazione e <span class=\"_ _20\"></span>la quota delle<span class=\"_ _264\"> </span>ulteriori perdite non \u00e8 rilevata, ad eccezione e <span class=\"_ _1\"></span>nella misura in cui il Gruppo abbia l\u2019obbligo di <span class=\"_ _1\"></span>risponderne.<span class=\"_ _264\"> </span>Attivit\u00e0 immateriali Le attivit\u00e0<span class=\"_ _1\"></span> immateriali <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>costituite <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>elementi no<span class=\"_ _1\"></span>n monetari,<span class=\"_ _1\"></span> identific<span class=\"_ _1\"></span>abili e <span class=\"_ _1\"></span>privi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>consistenza <span class=\"_ _1\"></span>fisica, <span class=\"_ _1\"></span>ed<span class=\"_ _264\"> </span>atte <span class=\"_ _1f\"></span>a <span class=\"_ _21\"></span>generare <span class=\"_ _21\"></span>benefici <span class=\"_ _1f\"></span>economici <span class=\"_ _21\"></span>futuri. <span class=\"_ _21\"></span>Tali <span class=\"_ _21\"></span>elementi <span class=\"_ _1f\"></span>sono <span class=\"_ _21\"></span>rilevati <span class=\"_ _21\"></span>al <span class=\"_ _1f\"></span>cost<span class=\"_ _1\"></span>o <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>acquisto <span class=\"_ _21\"></span>e/o <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>produzione,<span class=\"_ _264\"> </span>comprensivo <span class=\"_ _2b\"> </span>delle <span class=\"_ _2c\"> </span>spese  direttamente <span class=\"_ _2c\"> </span>attribuibili  per <span class=\"_ _2c\"> </span>predisporre <span class=\"_ _2b\"> </span>l\u2019attivit\u00e0 <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>suo <span class=\"_ _2c\"> </span>utilizzo,<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>al  netto <span class=\"_ _2c\"> </span>degli<span class=\"_ _264\"> </span>ammortamenti <span class=\"_ _23\"></span>cumulati,<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>e <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>eventuali <span class=\"_ _2a\"></span>perdite <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>valore. <span class=\"_ _2a\"> </span>L\u2019ammortamento <span class=\"_ _23\"></span>ha <span class=\"_ _2a\"> </span>inizio <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"></span>l\u2019attivit\u00e0 <span class=\"_ _2a\"></span>\u00e8<span class=\"_ _264\"> </span>disponibile all\u2019uso ed \u00e8 ripartito sis<span class=\"_ _1\"></span>tematicamente sulla vita utile.<span class=\"_ _264\"> </span>Marchi e brevetti<span class=\"_ _264\"> </span>I marc<span class=\"_ _20\"></span>hi e <span class=\"_ _22\"></span>i brevetti sono<span class=\"_ _20\"></span> rilevati <span class=\"_ _22\"></span>inizialmente al <span class=\"_ _20\"></span>costo di <span class=\"_ _22\"></span>acquisto e <span class=\"_ _20\"></span>sono a<span class=\"_ _20\"></span>mmortizzati <span class=\"_ _20\"></span>a quote <span class=\"_ _22\"></span>costanti in <span class=\"_ _20\"></span>base<span class=\"_ _264\"> </span>alla loro vita utile.<span class=\"_ _264\"> </span>Le <span class=\"_ _2a\"> </span>licenze<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>acquistat<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>e <span class=\"_ _26\"> </span>relative <span class=\"_ _26\"> </span>a <span class=\"_ _2a\"> </span>software <span class=\"_ _26\"> </span>vengono <span class=\"_ _2a\"> </span>ca<span class=\"_ _1\"></span>pitalizzate <span class=\"_ _26\"> </span>sulla <span class=\"_ _2a\"> </span>base <span class=\"_ _26\"> </span>dei <span class=\"_ _2a\"> </span>co<span class=\"_ _1\"></span>sti <span class=\"_ _2a\"> </span>soste<span class=\"_ _1\"></span>nuti <span class=\"_ _2a\"> </span>per <span class=\"_ _26\"> </span>il <span class=\"_ _2a\"> </span>l<span class=\"_ _1\"></span>oro<span class=\"_ _264\"> </span>acquisto e per portarle in uso. L\u2019ammortamento \u00e8 calcolato <span class=\"_ _1\"></span>col metodo lineare sulla loro stimata vita uti<span class=\"_ _1\"></span>le.<span class=\"_ _264\"> </span>I <span class=\"_ _21\"></span>costi <span class=\"_ _21\"></span>associati <span class=\"_ _21\"></span>con <span class=\"_ _21\"></span>lo <span class=\"_ _21\"></span>sviluppo <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>la <span class=\"_ _21\"></span>manutenzione <span class=\"_ _21\"></span>dei <span class=\"_ _21\"></span>programmi <span class=\"_ _1f\"></span>software <span class=\"_ _21\"></span>sono <span class=\"_ _21\"></span>contabilizzati <span class=\"_ _21\"></span>come <span class=\"_ _21\"></span>costo<span class=\"_ _264\"> </span>quando sostenuti. Attivit\u00e0 immateriali gener<span class=\"_ _1\"></span>ate internamente <span class=\"ls0\">\u2013 <span class=\"ls8\">costi di ricerca e svi<span class=\"_ _1\"></span>luppo<span class=\"_ _264\"> </span></span></span>I costi di ricerca sono imputati al conto eco<span class=\"_ _20\"></span>nomico nel periodo in cui sono sostenuti.<span class=\"_ _264\"> </span>Le <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1f\"></span>immateriali <span class=\"_ _1f\"></span>internamente <span class=\"_ _1f\"></span>generate <span class=\"_ _1f\"></span>derivanti <span class=\"_ _1f\"></span>dallo <span class=\"_ _1f\"></span>sviluppo <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>prodotti <span class=\"_ _1f\"></span>della <span class=\"_ _1f\"></span>Societ\u00e0 <span class=\"_ _1f\"></span>sono <span class=\"_ _1f\"></span>iscritte<span class=\"_ _264\"> </span>nell\u2019attivo patrimoniale, solo se tutte l<span class=\"_ _1\"></span>e seguenti condizioni sono rispettate:<span class=\"_ _264\"> </span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">l\u2019attivit\u00e0 \u00e8 identificabile;<span class=\"_ _264\"> </span></span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">\u00e8 probabile che l\u2019attivit<span class=\"_ _1\"></span>\u00e0 creata generer\u00e0 benefici economici futuri; </span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">i costi di sviluppo dell\u2019attivit\u00e0 possono essere misurati attendibilme<span class=\"_ _20\"></span>nte.<span class=\"_ _264\"> </span></span></span>Tali <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _1f\"></span>immateriali <span class=\"_ _1\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>even<span class=\"_ _1\"></span>tualmente <span class=\"_ _1f\"></span>ammortizzate <span class=\"_ _1\"></span>su <span class=\"_ _1f\"></span>base <span class=\"_ _1f\"></span>lineare <span class=\"_ _1f\"></span>lungo <span class=\"_ _1\"></span>le <span class=\"_ _1f\"></span>relative <span class=\"_ _1f\"></span>vite <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>li. <span class=\"_ _1f\"></span>La <span class=\"_ _1\"></span>vita<span class=\"_ _264\"> </span>utile stimata delle principali attivit\u00e0 <span class=\"_ _1\"></span>immateriali, distinte tra generate internamente o <span class=\"_ _1\"></span>acquisite \u00e8 la seguente: <table class=\"s w211 h25b\" id=\"_e863f75b-c6db-488c-a710-4a355068f69b\"><tr><td class=\"c x275 y16f0 w87 h30\"><div class=\"t m0 x23 he1 yc33 ff90 fs5 fc0 sc0 ls185 ws0\">Categoria<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16f0 w88 h30\"><div class=\"t m0 x23 he1 yc33 ff90 fs5 fc0 sc0 ls185 ws0\">Vita util<span class=\"_ _20\"></span>e<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x275 y16f1 w87 h30\"><div class=\"t m0 x23 he2 yc34 ff12 fs5 fc0 sc0 ls23 ws0\">Costi di imp<span class=\"_ _20\"></span>ianto<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16f1 w88 h30\"><div class=\"t m0 x23 he2 yc34 ff12 fs5 fc0 sc0 ls186 ws0\">5 anni<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w213 h25d\" id=\"_a6bb518d-cbcc-45fc-b472-750586f3413b\"><tr><td class=\"c x275 y16f9 w87 h30\"><div class=\"t m0 x23 he2 yc36 ff12 fs5 fc0 sc0 ls187 ws0\">Marchi<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16f9 w88 h30\"><div class=\"t m0 x23 he2 yc36 ff12 fs5 fc0 sc0 ls186 ws0\">10 anni<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x275 y16fa w87 h30\"><div class=\"t m0 x23 he2 yc33 ff12 fs5 fc0 sc0 ls22 ws0\">Software<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16fa w88 h30\"><div class=\"t m0 x23 he2 yc33 ff12 fs5 fc0 sc0 ls186 ws0\">5 anni<span class=\"ls0\"> </span></div></td></tr></table>Quando <span class=\"_ _26\"> </span>le <span class=\"_ _2a\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _26\"> </span>internamente <span class=\"_ _26\"> </span>generate <span class=\"_ _2a\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _2a\"> </span>p<span class=\"_ _1\"></span>ossono <span class=\"_ _26\"> </span>essere <span class=\"_ _26\"> </span>iscritte <span class=\"_ _2a\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>bil<span class=\"_ _1\"></span>ancio, <span class=\"_ _26\"> </span>i <span class=\"_ _2a\"> </span>cost<span class=\"_ _1\"></span>i <span class=\"_ _2a\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _2a\"> </span>s<span class=\"_ _1\"></span>viluppo <span class=\"_ _26\"> </span>sono<span class=\"_ _264\"> </span>imputati al conto economico dell\u2019ese<span class=\"_ _20\"></span>rcizio nel quale sono sostenuti. Attivit\u00e0 materiali<span class=\"_ _264\"> </span>Le <span class=\"_ _21\"></span>attivit\u00e0 <span class=\"_ _21\"></span>materiali <span class=\"_ _23\"></span>sono <span class=\"_ _21\"></span>iscritte <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>costo <span class=\"_ _21\"></span>storico, <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>netto <span class=\"_ _21\"></span>degli <span class=\"_ _21\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>accumulati <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>eventuali<span class=\"_ _264\"> </span>svalutazioni per perdite di valore. Inoltre il costo include ogni onere direttamente sostenuto per predisporre le<span class=\"_ _264\"> </span>attivit\u00e0 <span class=\"_ _1f\"></span>al <span class=\"_ _21\"></span>loro <span class=\"_ _21\"></span>utilizzo. <span class=\"_ _21\"></span>Gli <span class=\"_ _1f\"></span>eventuali <span class=\"_ _21\"></span>interessi <span class=\"_ _21\"></span>passivi <span class=\"_ _1f\"></span>relativi <span class=\"_ _21\"></span>alla <span class=\"_ _21\"></span>costruzione <span class=\"_ _1f\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>immobilizzazioni <span class=\"_ _21\"></span>materiali<span class=\"_ _264\"> </span>sono spesati a conto economico. Gli oneri sostenuti per le manutenzioni e le riparazioni di natura<span class=\"_ _1\"></span> ordinaria sono direttamente imputati al conto<span class=\"_ _264\"> </span>economico nell\u2019esercizio in cui sono sostenuti.  La  capitalizzazione <span class=\"_ _100\"> </span>dei  costi<span class=\"_ _1\"></span>  inerenti  l\u2019ampliamen<span class=\"_ _1\"></span>to,  ammodernamento  o <span class=\"_ _100\"> </span>miglioramento <span class=\"_ _100\"> </span>degli  elemen<span class=\"_ _1\"></span>ti<span class=\"_ _264\"> </span>strutturali <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>propriet\u00e0 <span class=\"_ _1f\"></span>o <span class=\"_ _21\"></span>in <span class=\"_ _1f\"></span>uso <span class=\"_ _21\"></span>da <span class=\"_ _1f\"></span>terzi, <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _1f\"></span>effettuata <span class=\"_ _21\"></span>esclusivamente <span class=\"_ _1f\"></span>nei <span class=\"_ _1f\"></span>limiti <span class=\"_ _21\"></span>in <span class=\"_ _21\"></span>cui <span class=\"_ _1f\"></span>gli <span class=\"_ _21\"></span>stessi <span class=\"_ _1f\"></span>rispondano <span class=\"_ _21\"></span>ai<span class=\"_ _264\"> </span>requisiti <span class=\"_ _2a\"> </span>per <span class=\"_ _26\"> </span>essere <span class=\"_ _2a\"> </span>separatamente <span class=\"_ _2a\"> </span>classificati <span class=\"_ _26\"> </span>come <span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _26\"> </span>o <span class=\"_ _2a\"> </span>parte <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>un\u2019attivit\u00e0. <span class=\"_ _2a\"> </span>Il <span class=\"_ _26\"> </span>valore <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>iscrizione <span class=\"_ _2a\"> </span>\u00e8<span class=\"_ _264\"> </span>rettificato dall\u2019ammortamento sistematic<span class=\"_ _20\"></span>o, calcolato in base alla stima della vita utile.<span class=\"_ _264\"> </span>L\u2019ammortamento <span class=\"_ _23\"></span>viene <span class=\"_ _23\"></span>determinato, <span class=\"_ _23\"></span>a <span class=\"_ _23\"></span>quote <span class=\"_ _23\"></span>costanti,<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _23\"></span>costo <span class=\"_ _23\"></span>dei <span class=\"_ _23\"></span>beni <span class=\"_ _23\"></span>al <span class=\"_ _23\"></span>netto <span class=\"_ _23\"></span>dei <span class=\"_ _23\"></span>relativi <span class=\"_ _23\"></span>valori <span class=\"_ _23\"></span>residui,<span class=\"_ _264\"> </span>quando <span class=\"_ _23\"></span>ragionevolmente <span class=\"_ _23\"></span>stimabil<span class=\"_ _1\"></span>i, <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>funzione <span class=\"_ _2a\"></span>della <span class=\"_ _23\"></span>loro <span class=\"_ _23\"></span>st<span class=\"_ _1\"></span>imata <span class=\"_ _23\"></span>vita <span class=\"_ _23\"></span>utile <span class=\"_ _2a\"> </span>applicando <span class=\"_ _23\"></span>le <span class=\"_ _23\"></span>seguenti<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>aliquote<span class=\"_ _264\"> </span>percentuali:<table class=\"s w212 h25c\" id=\"_fb28d004-9f52-4c42-b813-0a9a7603183e\"><tr><td class=\"c x278 y16f2 w8a he3\"><div class=\"t m0 x8 h3 yc3c ff1 fs0 fc0 sc0 ls5 ws0\">Categoria<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f2 w8b he3\"><div class=\"t m0 x8 h3 yc3c ff1 fs0 fc0 sc0 ls5 ws0\">Aliquota<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f3 w8a he4\"><div class=\"t m0 x8 h3 yc3e ff1 fs0 fc0 sc0 ls7 ws0\">Fabbricati industriali<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f3 w8b he4\"><div class=\"t m0 x8 h3 yc3e ff1 fs0 fc0 sc0 ls8 ws0\">3% <span class=\"ls0\">- </span>4%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f4 w8a he3\"><div class=\"t m0 x8 h3 yc3c ff1 fs0 fc0 sc0 ls4 ws0\">Impianti e macchinari<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f4 w8b he3\"><div class=\"t m0 x8 h3 yc3c ff1 fs0 fc0 sc0 ls8 ws0\">10% <span class=\"ls0\">- </span>15%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f5 w8a he4\"><div class=\"t m0 x8 h3 yc41 ff1 fs0 fc0 sc0 ls5 ws0\">Attrezzature industrial<span class=\"_ _1\"></span>i<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f5 w8b he4\"><div class=\"t m0 x8 h3 yc41 ff1 fs0 fc0 sc0 ls8 ws0\">12,5% <span class=\"ls0\">- </span>20% <span class=\"ls0\">- </span>25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f6 w8a he3\"><div class=\"t m0 x8 h3 yc43 ff1 fs0 fc0 sc0 lsa ws0\">Macchine elettroni<span class=\"_ _1\"></span>che<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f6 w8b he3\"><div class=\"t m0 x8 h3 yc43 ff1 fs0 fc0 sc0 ls8 ws0\">20%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f7 w8a he4\"><div class=\"t m0 x8 h3 yc45 ff1 fs0 fc0 sc0 lsa ws0\">Mobili ed attrez<span class=\"_ _1\"></span>zature ufficio<span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f7 w8b he4\"><div class=\"t m0 x8 h3 yc45 ff1 fs0 fc0 sc0 ls8 ws0\">10% <span class=\"ls0\">- </span>12%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f8 w8a he3\"><div class=\"t m0 x8 h3 yc47 ff1 fs0 fc0 sc0 ls5 ws0\">Automezzi<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f8 w8b he3\"><div class=\"t m0 x8 h3 yc47 ff1 fs0 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr></table>I terreni non vengono ammortizzati.<span class=\"_ _264\"> </span>L\u2019ammortamento comincia quando<span class=\"_ _1\"></span> le attivit\u00e0 sono p<span class=\"_ _1\"></span>ronte per l\u2019uso.<span class=\"_ _264\"> </span>Avviamento<span class=\"_ _264\"> </span>L\u2019avviamento <span class=\"_ _1f\"></span>derivante <span class=\"_ _1f\"></span>dall\u2019<span class=\"_ _1\"></span>acquisizione <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>una <span class=\"_ _1f\"></span>contro<span class=\"_ _1\"></span>llata <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>un\u2019entit\u00e0 <span class=\"_ _1f\"></span>a <span class=\"_ _1f\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _1f\"></span>congiunto <span class=\"_ _1f\"></span>rappresen<span class=\"_ _1\"></span>ta<span class=\"_ _264\"> </span>l\u2019eccedenza del costo di acquisizione rispetto alla percentuale spettante al Gruppo del <span class=\"ff3\">fair value</span><span class=\"ls0\"> <span class=\"ls8\">delle at<span class=\"_ _1\"></span>tivit\u00e0,<span class=\"_ _264\"> </span></span></span>passivit\u00e0 <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>passivit\u00e0 <span class=\"_ _21\"></span>potenziali <span class=\"_ _21\"></span>identificabili <span class=\"_ _21\"></span>della <span class=\"_ _21\"></span>controllata <span class=\"_ _21\"></span>o <span class=\"_ _21\"></span>dell\u2019entit\u00e0 <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _21\"></span>congiunto <span class=\"_ _21\"></span>alla <span class=\"_ _1f\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>di<span class=\"_ _264\"> </span>acquisizione. L\u2019avviamento \u00e8 <span class=\"_ _20\"></span>rilevato come <span class=\"_ _20\"></span>attivit\u00e0 e <span class=\"_ _20\"></span>rivisto almeno annualmente <span class=\"_ _20\"></span>per verificare che <span class=\"_ _20\"></span>non abbia<span class=\"_ _264\"> </span>subito <span class=\"_ _23\"></span>perdite<span class=\"ls0\"> <span class=\"_ _23\"></span><span class=\"ls8\">di <span class=\"_ _23\"></span>valore. <span class=\"_ _23\"></span>Le <span class=\"_ _2a\"></span>perdite <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>valore <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"></span>iscritte <span class=\"_ _23\"></span>im<span class=\"ls6\">mediatamente <span class=\"_ _2a\"></span>a <span class=\"_ _23\"></span>conto <span class=\"_ _23\"></span>economic<span class=\"_ _1\"></span>o <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>non <span class=\"_ _2a\"></span>sono<span class=\"_ _264\"> </span></span></span></span>successivamente ripristinate. <div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsb0\">In <span class=\"_ _21\"></span>caso <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>cessione <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>un\u2019impresa <span class=\"_ _21\"></span>controllata <span class=\"_ _21\"></span>o <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>un\u2019entit\u00e0 <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>controllo <span class=\"_ _21\"></span>congiunto, <span class=\"_ _21\"></span>l\u2019ammontare <span class=\"_ _1f\"></span>non <span class=\"_ _21\"></span>ancora<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsb1\">ammortizzato <span class=\"_ _85\"> </span>dell\u2019avviamento <span class=\"_ _85\"> </span>ad <span class=\"_ _85\"> </span>esse <span class=\"_ _29\"> </span>att<span class=\"_ _1\"></span>ribuibile <span class=\"_ _85\"> </span>\u00e8 <span class=\"_ _85\"> </span>incluso <span class=\"_ _85\"> </span>nella <span class=\"_ _29\"> </span>det<span class=\"_ _1\"></span>erminazione <span class=\"_ _85\"> </span>della <span class=\"_ _85\"> </span>plusvalenza <span class=\"_ _85\"> </span>o<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls6 ws0 gsb2\">minusvalenza da al<span class=\"_ _1\"></span>ienazione.<span class=\"ls0\"> </span></div>Perdite di valore (\u201cI<span class=\"_ _1\"></span>mpairment\u201d)<span class=\"_ _264\"> </span>Ad ogni <span class=\"_ _20\"></span>data di <span class=\"_ _20\"></span>bilancio, il <span class=\"_ _20\"></span>Gruppo rivede il <span class=\"_ _22\"></span>v<span class=\"_ _1\"></span>alore contabile delle <span class=\"_ _20\"></span>proprie attivit\u00e0, cos\u00ec <span class=\"_ _20\"></span>come <span class=\"_ _20\"></span>individuate dallo<span class=\"_ _264\"> </span>IAS 36, per determinare se vi siano indicazioni che queste attivit\u00e0 abbiano sub\u00ecto riduzioni di valore. Qualora<span class=\"_ _264\"> </span>queste indicazioni esistano, <span class=\"_ _20\"></span>viene stimato l\u2019ammontare <span class=\"_ _20\"></span>recuperabile di tali <span class=\"_ _20\"></span>attivit\u00e0 per determinare l\u2019eventuale<span class=\"_ _264\"> </span>importo della svalutazione. <span class=\"_ _20\"></span>Dove non \u00e8 possibile stim<span class=\"_ _20\"></span>are il valore recuperabile <span class=\"_ _20\"></span>di un\u2019attivit\u00e0 individualmente,<span class=\"_ _264\"> </span>la <span class=\"_ _23\"></span>Societ\u00e0 <span class=\"_ _23\"></span>effettua <span class=\"_ _23\"></span>la <span class=\"_ _23\"></span>stima <span class=\"_ _23\"></span>del <span class=\"_ _23\"></span>valore <span class=\"_ _23\"></span>recuperabile <span class=\"_ _23\"></span>dell\u2019un<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _23\"></span>generatrice <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>flussi <span class=\"_ _23\"></span>finanziari <span class=\"_ _23\"></span>a <span class=\"_ _23\"></span>cui <span class=\"_ _2a\"></span>l\u2019attivit\u00e0<span class=\"_ _264\"> </span>appartiene.<span class=\"_ _264\"> </span>Le attivit\u00e0 a vita utile <span class=\"_ _20\"></span>indefinita, riferibili esclusivamente ad eventuali avviamenti pagati <span class=\"ls8\">all\u2019interno del <span class=\"_ _20\"></span>valore<span class=\"_ _264\"> </span></span>delle <span class=\"_ _23\"></span>partecipazioni, <span class=\"_ _2a\"></span>vengono <span class=\"_ _23\"></span>verificate <span class=\"_ _23\"></span>annualmente <span class=\"_ _2a\"></span>e <span class=\"_ _23\"></span>ogni <span class=\"_ _23\"></span>qualvolta <span class=\"_ _2a\"></span>vi <span class=\"_ _23\"></span>\u00e8 <span class=\"_ _23\"></span>un\u2019indicazione <span class=\"_ _2a\"></span>di <span class=\"_ _23\"></span>una <span class=\"_ _23\"></span>possibile<span class=\"_ _264\"> </span>perdita di valore al fine di determinare se vi<span class=\"_ _1\"></span> sono riduzioni di valore.<span class=\"_ _264\"> </span>L\u2019ammontare <span class=\"_ _1f\"></span>recuperabile <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>maggiore <span class=\"_ _1f\"></span>fra <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span><span class=\"ff3 ls4\">fair <span class=\"_ _1\"></span>value</span><span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls8\">al <span class=\"_ _1f\"></span>netto <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>costi <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>vendita <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>valore <span class=\"_ _1f\"></span>d\u2019uso. <span class=\"_ _1f\"></span>Nella<span class=\"_ _264\"> </span></span></span>determinazione del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>d\u2019uso, <span class=\"_ _1\"></span>i fl<span class=\"_ _1\"></span>ussi di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>futuri <span class=\"_ _1\"></span>stimati <span class=\"_ _1\"></span>sono scontati<span class=\"_ _1\"></span> al <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale utili<span class=\"_ _1\"></span>zzando<span class=\"_ _264\"> </span>un tasso <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>lordo delle <span class=\"_ _1\"></span>imposte <span class=\"_ _1\"></span>che riflette <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>valutazioni <span class=\"_ _1\"></span>correnti di <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>del valore del <span class=\"_ _1\"></span>denaro <span class=\"_ _1\"></span>e dei <span class=\"_ _1\"></span>rischi<span class=\"_ _264\"> </span>specifici dell\u2019attivit\u00e0.<span class=\"_ _264\"> </span>Se <span class=\"_ _2a\"> </span>l\u2019ammontare <span class=\"_ _26\"> </span>recuperabile <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2a\"> </span>(o <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>un\u2019unit\u00e0 <span class=\"_ _2a\"> </span>generatri<span class=\"_ _1\"></span>ce <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>flussi <span class=\"_ _2a\"> </span>finanziari) <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2a\"> </span>stimato <span class=\"_ _26\"> </span>essere<span class=\"_ _264\"> </span>inferiore rispetto <span class=\"_ _20\"></span>al relativo <span class=\"_ _20\"></span>valore contabile<span class=\"_ _20\"></span>, esso \u00e8 <span class=\"_ _20\"></span>ridotto al <span class=\"_ _20\"></span>minor valore<span class=\"_ _20\"></span> recuperabile. <span class=\"_ _20\"></span>Una perdita <span class=\"_ _20\"></span>di valore<span class=\"_ _264\"> </span>\u00e8 rilevata nel conto economico <span class=\"ls4\">immediatamente.<span class=\"_ _264\"> </span></span>Quando una <span class=\"_ _22\"></span>sva<span class=\"_ _1\"></span>lutazione non <span class=\"_ _20\"></span>ha <span class=\"_ _20\"></span>pi\u00f9 ragione <span class=\"_ _22\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _20\"></span>essere mantenuta, <span class=\"_ _20\"></span>il valore <span class=\"_ _22\"></span>con<span class=\"_ _1\"></span>tabile dell\u2019attivit\u00e0, <span class=\"_ _20\"></span>ad eccezione<span class=\"_ _264\"> </span>dell\u2019avviamento, <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _23\"></span>incrementato <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>nuovo <span class=\"_ _21\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _21\"></span>derivante <span class=\"_ _23\"></span>dalla <span class=\"_ _21\"></span>stima <span class=\"_ _23\"></span>del <span class=\"_ _21\"></span>suo <span class=\"_ _23\"></span>valore <span class=\"_ _23\"></span>recuperabile, <span class=\"_ _21\"></span>ma <span class=\"_ _23\"></span>non<span class=\"_ _264\"> </span>oltre <span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _22\"></span>valore netto <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>carico <span class=\"_ _22\"></span>che <span class=\"_ _20\"></span>l\u2019attivit\u00e0 <span class=\"_ _22\"></span>avrebbe avuto <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>non fosse <span class=\"_ _22\"></span>stata <span class=\"_ _20\"></span>effettuata <span class=\"_ _22\"></span>la svalutazione <span class=\"_ _22\"></span>per <span class=\"_ _20\"></span>perdita<span class=\"_ _264\"> </span>di <span class=\"_ _21\"></span>valore. <span class=\"_ _23\"></span>Il <span class=\"_ _21\"></span>ripristino <span class=\"_ _23\"></span>del <span class=\"_ _21\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _21\"></span>i<span class=\"_ _1\"></span>mputato <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>conto <span class=\"_ _21\"></span>economico <span class=\"_ _23\"></span>immediatamente, <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>meno <span class=\"_ _21\"></span>che <span class=\"_ _21\"></span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _21\"></span>sia<span class=\"_ _264\"> </span>valutata a valore rivalutato, nel cui caso il<span class=\"_ _1\"></span> ripristino di valore \u00e8 imputato alla riserva di rivalutazione.<span class=\"_ _264\"> </span>Qualora  il  Gruppo <span class=\"_ _2b\"> </span>abbia  rilevato  una  perdita <span class=\"_ _2b\"> </span>di  valore  in  un <span class=\"_ _2c\"> </span>p<span class=\"_ _1\"></span>eriodo  intermedio  rispetto  alla <span class=\"_ _2b\"> </span>chiusura<span class=\"_ _264\"> </span>dell\u2019esercizio, e la medesima non sia confermata in sede di redazione del bilancio alla chiusura dell\u2019esercizio,<span class=\"_ _264\"> </span>non procede comunque al ripristino del valore n\u00e9 a stornare la per<span class=\"_ _1\"></span>dita, cos\u00ec come previsto dall\u2019IFRIC 10. Ripristini di valore<span class=\"_ _264\"> </span>Le perdite di valore <span class=\"_ _1\"></span>dell'avviamento non p<span class=\"_ _1\"></span>ossono essere riprist<span class=\"_ _1\"></span>inate.<span class=\"_ _264\"> </span>Ad <span class=\"_ _22\"></span>eccez<span class=\"_ _1\"></span>ione <span class=\"_ _22\"></span>de<span class=\"_ _1\"></span>ll\u2019avviamento, <span class=\"_ _20\"></span>una <span class=\"_ _22\"></span>perd<span class=\"_ _1\"></span>ita <span class=\"_ _22\"></span>di valore <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>un\u2019attivit\u00e0 <span class=\"_ _22\"></span>vie<span class=\"_ _1\"></span>ne <span class=\"_ _22\"></span>ripr<span class=\"_ _1\"></span>istinata <span class=\"_ _20\"></span>quando <span class=\"_ _22\"></span>vi \u00e8 <span class=\"_ _22\"></span>un\u2019indicazione<span class=\"_ _264\"> </span>che <span class=\"_ _21\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>per<span class=\"_ _1\"></span>dita <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>valore <span class=\"_ _23\"></span>non <span class=\"_ _21\"></span>esi<span class=\"_ _1\"></span>ste <span class=\"_ _23\"></span>pi\u00f9 <span class=\"_ _23\"></span>o <span class=\"_ _21\"></span>quando <span class=\"_ _23\"></span>vi <span class=\"_ _23\"></span>\u00e8 <span class=\"_ _23\"></span>stato <span class=\"_ _23\"></span>un <span class=\"_ _23\"></span>cambiamento <span class=\"_ _23\"></span>nelle <span class=\"_ _23\"></span>valutazioni <span class=\"_ _23\"></span>utilizzate <span class=\"_ _23\"></span>per<span class=\"_ _264\"> </span>determinare il valore recuperabile.<span class=\"_ _264\"> </span>Il <span class=\"_ _1f\"></span>valore <span class=\"_ _1\"></span>contabile <span class=\"_ _1f\"></span>risultante <span class=\"_ _1f\"></span>a <span class=\"_ _1\"></span>seguito <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>ripristino <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>perdita <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>valore <span class=\"_ _1f\"></span>non <span class=\"_ _1\"></span>deve <span class=\"_ _1f\"></span>eccedere <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>valore <span class=\"_ _1\"></span>contabile<span class=\"_ _264\"> </span>che <span class=\"_ _22\"></span>sarebbe stato <span class=\"_ _22\"></span>determinato <span class=\"_ _22\"></span>(al netto <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>ammortamento) <span class=\"_ _20\"></span>se <span class=\"_ _22\"></span>la perdita <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>valore dell'attivit\u00e0 <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>f<span class=\"_ _1\"></span>osse <span class=\"_ _22\"></span>mai stata<span class=\"_ _264\"> </span>contabilizzata.<span class=\"_ _264\"> </span>Attivit\u00e0 non correnti <span class=\"_ _1\"></span>detenute per la ven<span class=\"_ _1\"></span>dita<span class=\"ls0\"> <span class=\"ls8\">e </span></span>Discontinued Operation<span class=\"_ _264\"> </span>Le Attivit\u00e0 <span class=\"_ _20\"></span>e Passivit\u00e0 non <span class=\"_ _20\"></span>correnti destinate alla <span class=\"_ _20\"></span>vendita e <span class=\"_ _20\"></span><span class=\"ff3\">Discontinued Operation<span class=\"ff1 ls0\"> <span class=\"_ _20\"></span><span class=\"ls4\">sono classifica<span class=\"_ _20\"></span>te come <span class=\"_ _22\"></span>tali<span class=\"_ _264\"> </span></span></span></span>quando <span class=\"_ _21\"></span>il <span class=\"_ _1f\"></span>lor<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>valore <span class=\"_ _1f\"></span>contabi<span class=\"_ _1\"></span>le <span class=\"_ _21\"></span>sar\u00e0 <span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>ecuperato <span class=\"_ _21\"></span>principalmente <span class=\"_ _21\"></span>attraverso <span class=\"_ _21\"></span>la <span class=\"_ _21\"></span>vendita <span class=\"_ _1f\"></span>piut<span class=\"_ _1\"></span>tosto <span class=\"_ _21\"></span>che <span class=\"_ _1f\"></span>at<span class=\"_ _1\"></span>traverso<span class=\"_ _264\"> </span>l\u2019utilizzo <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>sono pertanto <span class=\"_ _22\"></span>valutate <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>minore <span class=\"_ _22\"></span>tra il <span class=\"_ _22\"></span>loro precedente <span class=\"_ _22\"></span>valore <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>carico <span class=\"_ _22\"></span>e il <span class=\"_ _22\"></span>valore di <span class=\"_ _22\"></span>mercato <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>netto<span class=\"_ _264\"> </span>dei costi di vendita. <div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsd4\">Questa  condizione <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>rispettata  solamente <span class=\"_ _2b\"> </span>quando  la <span class=\"_ _2c\"> </span>vendit<span class=\"_ _1\"></span>a  o <span class=\"_ _2c\"> </span>la  discontinuit\u00e0  del <span class=\"_ _2c\"> </span>gruppo  di <span class=\"_ _2b\"> </span>attivit\u00e0  in<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsd5\">dismissione <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _23\"></span>altamente <span class=\"_ _21\"></span>probabile, <span class=\"_ _23\"></span>le <span class=\"_ _21\"></span>attivit\u00e0 <span class=\"_ _23\"></span>e <span class=\"_ _21\"></span>le <span class=\"_ _23\"></span>passivit\u00e0 <span class=\"_ _21\"></span>sono <span class=\"_ _23\"></span>immediatamente <span class=\"_ _21\"></span>disponibili <span class=\"_ _23\"></span>per <span class=\"_ _21\"></span>la <span class=\"_ _23\"></span>vendita<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsd6\">nelle <span class=\"_ _1f\"></span>loro <span class=\"_ _1\"></span>condizioni <span class=\"_ _1f\"></span>attuali <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>Direzione <span class=\"_ _1f\"></span>ha <span class=\"_ _1f\"></span>preso <span class=\"_ _1\"></span>un <span class=\"_ _1f\"></span>impegno <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>vendita, <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>dovrebbe <span class=\"_ _1f\"></span>avvenire <span class=\"_ _1\"></span>entro<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsd7\">dodici mesi dalla data di classificazione in ques<span class=\"_ _1\"></span>ta voce.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div>Quando <span class=\"_ _22\"></span>il <span class=\"_ _22\"></span>Gruppo <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>coinvolto <span class=\"_ _22\"></span>in <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>pian<span class=\"_ _1\"></span>o <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>dismissione <span class=\"_ _22\"></span>che <span class=\"_ _22\"></span>comporta <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>controllo <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>partecipata<span class=\"_ _1\"></span>,<span class=\"_ _264\"> </span>tutte <span class=\"_ _20\"></span>le attivit\u00e0 <span class=\"_ _22\"></span>e passivit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>tale p<span class=\"_ _20\"></span>artecipata <span class=\"_ _20\"></span>sono classific<span class=\"_ _20\"></span>ate com<span class=\"_ _20\"></span>e destinate<span class=\"_ _20\"></span> alla <span class=\"_ _22\"></span>vendita quando <span class=\"_ _20\"></span>le <span class=\"_ _20\"></span>condizioni<span class=\"_ _264\"> </span>di <span class=\"_ _2a\"> </span>cui <span class=\"_ _2a\"> </span>sopra <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"> </span>avverate<span class=\"ls0\"> <span class=\"_ _2a\"> </span></span>anche <span class=\"_ _2a\"> </span>nel <span class=\"_ _2a\"> </span>caso <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>cui, <span class=\"_ _2a\"> </span>dopo <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span>dismissione, <span class=\"_ _2a\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"> </span>continui <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>detenere <span class=\"_ _2a\"> </span>una<span class=\"_ _264\"> </span>partecipazione di minoranza nella controllata. Leasing<span class=\"_ _264\"> </span>Le <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _21\"></span>oggetto <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>contratti <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>locazione <span class=\"_ _1f\"></span>sono <span class=\"_ _21\"></span>rilevate<span class=\"ls9\">, <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>base <span class=\"_ _1f\"></span>all\u2019IFRS <span class=\"_ _1f\"></span>16,<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls8\">come <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1f\"></span>della <span class=\"_ _21\"></span>Societ\u00e0 <span class=\"_ _1f\"></span>al<span class=\"_ _264\"> </span></span></span></span>loro <span class=\"_ _23\"></span><span class=\"ff3\">fair <span class=\"_ _2a\"> </span>value</span><span class=\"ls0\"> <span class=\"_ _2a\"></span><span class=\"ls8\">alla <span class=\"_ _23\"></span>data <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>stipulazione <span class=\"_ _2a\"></span>del <span class=\"_ _23\"></span>contrat<span class=\"_ _1\"></span>to, <span class=\"_ _23\"></span>oppur<span class=\"_ _1\"></span>e, <span class=\"_ _23\"></span>se <span class=\"_ _2a\"> </span>inferiore, <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>valore <span class=\"_ _2a\"></span>attuale <span class=\"_ _23\"></span>dei <span class=\"_ _2a\"> </span>pagamenti<span class=\"_ _264\"> </span></span></span>minimi <span class=\"_ _29\"> </span>dovuti <span class=\"_ _29\"> </span>per <span class=\"_ _85\"> </span>il <span class=\"_ _29\"> </span>leasing. <span class=\"_ _29\"> </span>La <span class=\"_ _29\"> </span>corr<span class=\"_ _1\"></span>ispondente <span class=\"_ _29\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _29\"> </span>verso <span class=\"_ _29\"> </span>il <span class=\"_ _85\"> </span>locatore <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>inclusa <span class=\"_ _29\"> </span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _29\"> </span>Situazione<span class=\"_ _264\"> </span>patrimoniale <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _23\"></span>come <span class=\"_ _23\"></span>passivit\u00e0 <span class=\"_ _2a\"> </span>per <span class=\"_ _23\"></span>locazioni <span class=\"_ _23\"></span>f<span class=\"ls4\">inanziarie. <span class=\"_ _23\"></span>I <span class=\"_ _2a\"></span>beni <span class=\"_ _23\"></span>sono <span class=\"_ _23\"></span>ammortizzati <span class=\"_ _23\"></span>applicando <span class=\"_ _23\"></span>il<span class=\"_ _264\"> </span></span>criterio e le aliquote <span class=\"_ _20\"></span>ritenute rappresentative della vita utile <span class=\"_ _20\"></span>e descritte <span class=\"_ _20\"></span><span class=\"ls4\">in precedenza. <span class=\"_ _20\"></span>I pagamenti <span class=\"_ _20\"></span>per i <span class=\"_ _20\"></span>canoni<span class=\"_ _264\"> </span></span>di <span class=\"_ _1f\"></span>locazione <span class=\"_ _1f\"></span>sono <span class=\"_ _1f\"></span>suddivisi <span class=\"_ _1f\"></span>fra <span class=\"_ _1f\"></span>quota <span class=\"_ _1f\"></span>capitale <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>quota <span class=\"_ _1f\"></span>interessi <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>modo <span class=\"_ _1f\"></span>da <span class=\"_ _1f\"></span>raggiungere <span class=\"_ _1f\"></span>un <span class=\"_ _1f\"></span>tasso <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>inter<span class=\"_ _1\"></span>esse<span class=\"_ _264\"> </span>costante <span class=\"_ _24\"> </span>sulla <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>residua: <span class=\"_ _24\"> </span>gli <span class=\"_ _df\"> </span>oner<span class=\"_ _1\"></span>i <span class=\"_ _df\"> </span>f<span class=\"_ _1\"></span>inanziari <span class=\"_ _24\"> </span>sono <span class=\"_ _df\"> </span>di<span class=\"_ _1\"></span>rettamente <span class=\"_ _24\"> </span>imputati <span class=\"_ _24\"> </span>al <span class=\"_ _df\"> </span>conto <span class=\"_ _24\"> </span>economico<span class=\"_ _264\"> </span>dell\u2019esercizio.<span class=\"_ _264\"> </span>Le migliorie su beni in <span class=\"ff3 ls4\">leasing <span class=\"_ _20\"></span><span class=\"ff1\">incrementative del <span class=\"_ _20\"></span>valore del bene <span class=\"_ _20\"></span>vengono capitalizzate <span class=\"_ _20\"></span>a diretto aum<span class=\"_ _20\"></span>ento del<span class=\"_ _264\"> </span></span></span>bene <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span><span class=\"ff3 ls4\">leasing <span class=\"_ _1f\"></span></span>e <span class=\"_ _1f\"></span>vengono <span class=\"_ _1f\"></span>ammortizzate <span class=\"_ _1\"></span>lungo <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>minore <span class=\"_ _1f\"></span>tra <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>utile <span class=\"_ _1\"></span>della <span class=\"_ _1f\"></span>miglioria <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>quella <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>bene <span class=\"_ _1\"></span>in<span class=\"_ _264\"> </span>leasing<span class=\"ff1 ls0\">.<span class=\"_ _264\"> </span></span>Il <span class=\"_ _1\"></span>principio <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>distingue <span class=\"_ _1\"></span>quindi <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>operativi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>precedente <span class=\"_ _1\"></span>principio<span class=\"_ _264\"> </span>IAS 17 ma equipara<span class=\"ls0\"> </span>il leasing operativo al leasin<span class=\"_ _20\"></span>g<span class=\"ls0\"> </span>finanziario.<span class=\"_ _264\"> </span>Crediti commerciali<span class=\"_ _264\"> </span>I <span class=\"_ _1\"></span>crediti <span class=\"_ _1f\"></span>commerciali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _1f\"></span>altri <span class=\"_ _1\"></span>crediti <span class=\"_ _1f\"></span>sono <span class=\"_ _1\"></span>riconosciuti <span class=\"_ _1\"></span>inizialmente <span class=\"_ _1f\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1f\"></span>value <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>successivamente <span class=\"_ _1\"></span>valutati<span class=\"_ _264\"> </span>in <span class=\"_ _22\"></span>base <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>metodo <span class=\"_ _20\"></span>del <span class=\"_ _22\"></span>costo <span class=\"_ _22\"></span>ammortizzato, <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>netto <span class=\"_ _22\"></span>del <span class=\"_ _20\"></span>fondo <span class=\"_ _22\"></span>svalutazione. <span class=\"_ _22\"></span>I <span class=\"_ _22\"></span>crediti <span class=\"_ _22\"></span>a <span class=\"_ _20\"></span>breve <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>sono <span class=\"_ _22\"></span>attualizzati<span class=\"_ _264\"> </span>poich\u00e9 <span class=\"_ _2a\"></span>l\u2019effetto <span class=\"_ _2a\"></span>dell\u2019attua<span class=\"ls4\">lizzazione <span class=\"_ _23\"></span>dei <span class=\"_ _2a\"> </span>flussi <span class=\"_ _2a\"> </span>finanziari <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _23\"></span>irrilevante. <span class=\"_ _2a\"> </span>Appropriate <span class=\"_ _2a\"></span>svalutazioni <span class=\"_ _23\"></span>per <span class=\"_ _2a\"> </span>stimare<span class=\"_ _264\"> </span></span>l\u2019ammontare <span class=\"_ _1f\"></span>non <span class=\"_ _21\"></span>recuperabile <span class=\"_ _1f\"></span>sono <span class=\"_ _21\"></span>iscritte <span class=\"_ _21\"></span>a <span class=\"_ _21\"></span>conto <span class=\"_ _21\"></span>economico <span class=\"_ _1f\"></span>quando <span class=\"_ _21\"></span>vi <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _21\"></span>evidenza <span class=\"_ _21\"></span>oggettiva <span class=\"_ _21\"></span>che <span class=\"_ _1f\"></span>i <span class=\"_ _21\"></span>crediti<span class=\"_ _264\"> </span>hanno <span class=\"_ _22\"></span>perso <span class=\"_ _22\"></span>valore. <span class=\"_ _22\"></span>L\u2019analisi <span class=\"_ _22\"></span>prevede <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>stratificazione <span class=\"_ _22\"></span>dei <span class=\"_ _22\"></span>cred<span class=\"ls4\">iti <span class=\"_ _22\"></span>commerciali <span class=\"_ _22\"></span>in <span class=\"_ _22\"></span>categorie <span class=\"_ _59\"></span>sulla <span class=\"_ _22\"></span>base <span class=\"_ _22\"></span>dei <span class=\"_ _22\"></span>giorni<span class=\"_ _264\"> </span></span>di <span class=\"_ _1\"></span>scaduto, <span class=\"_ _1\"></span>definendo <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>stanziamento <span class=\"_ _1\"></span>basandosi <span class=\"_ _1\"></span>sull\u2019<span class=\"_ _1\"></span>esperienza <span class=\"_ _1\"></span>storica <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>crediti,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rettificata <span class=\"_ _1\"></span>per<span class=\"_ _264\"> </span>tener <span class=\"_ _26\"> </span>conto <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>fattori <span class=\"_ _26\"> </span>previsionali <span class=\"_ _2c\"> </span>specifici <span class=\"_ _2c\"> </span>riferiti <span class=\"_ _26\"> </span>ai <span class=\"_ _2c\"> </span>creditori <span class=\"_ _2c\"> </span>ed <span class=\"_ _2c\"> </span>all\u2019ambiente <span class=\"_ _26\"> </span>economi<span class=\"_ _1\"></span><span class=\"ls8\">co. <span class=\"_ _2c\"> </span>Allo <span class=\"_ _2c\"> </span>scopo <span class=\"_ _26\"> </span>di<span class=\"_ _264\"> </span></span>determinare <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>livello <span class=\"_ _21\"></span>appropriato <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>fondi <span class=\"_ _1f\"></span>svalutazi<span class=\"_ _1\"></span>oni <span class=\"_ _1f\"></span>crediti <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>pos<span class=\"_ _1\"></span>sibilit\u00e0 <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>incasso <span class=\"_ _21\"></span>dei <span class=\"_ _1f\"></span>crediti <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1f\"></span>valutata<span class=\"_ _264\"> </span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>solvibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>debitore. <span class=\"_ _1\"></span>La <span class=\"_ _1f\"></span>qualit\u00e0 delle <span class=\"_ _1\"></span>stime <span class=\"_ _1f\"></span>dipende dalla <span class=\"_ _1\"></span>disponibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>informazioni<span class=\"_ _264\"> </span>aggiornate circa la solvibilit\u00e0 del debitore.<span class=\"_ _264\"> </span>Accantonamenti <span class=\"ls0\">\u2013 </span>Fondi rischi di<span class=\"_ _1\"></span>versi<span class=\"_ _264\"> </span>Gli <span class=\"_ _1f\"></span>accantonamenti <span class=\"_ _1f\"></span>sono <span class=\"_ _1f\"></span>iscritti <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>bilancio <span class=\"_ _1f\"></span>quando <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>Societ\u00e0 <span class=\"_ _1f\"></span>ha <span class=\"_ _1f\"></span>un\u2019obblig<span class=\"_ _1\"></span>azione <span class=\"_ _1f\"></span>presente <span class=\"_ _1f\"></span>quale <span class=\"_ _1f\"></span>risultato <span class=\"_ _1f\"></span>di<span class=\"_ _264\"> </span>un <span class=\"_ _1f\"></span>evento <span class=\"_ _21\"></span>passato <span class=\"_ _1f\"></span>ed <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _1f\"></span>probabil<span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>che <span class=\"_ _21\"></span>sar\u00e0 <span class=\"_ _1f\"></span>richiesto <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>adempiere <span class=\"_ _1f\"></span>all\u2019obbligazione. <span class=\"_ _21\"></span>Gli <span class=\"_ _1f\"></span>accantonamenti<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>sono<span class=\"_ _264\"> </span>stanziati <span class=\"_ _1\"></span>sulla <span class=\"_ _1f\"></span>base <span class=\"_ _1f\"></span>della <span class=\"_ _1\"></span>miglior <span class=\"_ _1f\"></span>stim<span class=\"ls8\">a <span class=\"_ _1f\"></span>della <span class=\"_ _1f\"></span>Direzione <span class=\"_ _1f\"></span>dei <span class=\"_ _1\"></span>costi <span class=\"_ _1f\"></span>richiesti <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>adempiere <span class=\"_ _1f\"></span>all\u2019obbligazione <span class=\"_ _1f\"></span>alla<span class=\"_ _264\"> </span></span>data di bilancio, e sono attualizzati, quando l\u2019<span class=\"_ _1\"></span>effetto \u00e8 significativo.<span class=\"_ _264\"> </span>Le variazioni di stima <span class=\"_ _1\"></span>sono riflesse nel c<span class=\"_ _1\"></span>onto economico del per<span class=\"_ _1\"></span>iodo in cui la vari<span class=\"_ _1\"></span>azione \u00e8 avvenuta.<span class=\"_ _264\"> </span>Benefici ai dipendenti<span class=\"_ _264\"> </span><span class=\"_ _1\"></span> <div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsd9\">Il <span class=\"_ _1f\"></span>costo <span class=\"_ _21\"></span>corrente <span class=\"_ _21\"></span>relativo <span class=\"_ _1f\"></span>alle <span class=\"_ _21\"></span>prestazioni <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>lavoro <span class=\"_ _21\"></span>e <span class=\"_ _1f\"></span>il <span class=\"_ _21\"></span>valore <span class=\"_ _21\"></span>attuale <span class=\"_ _1f\"></span>delle <span class=\"_ _21\"></span>obbligazioni <span class=\"_ _1f\"></span>per <span class=\"_ _21\"></span>piani <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>benefici<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsda\">definiti <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>altri <span class=\"_ _26\"> </span>benefici <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>l<span class=\"_ _1\"></span>ungo <span class=\"_ _26\"> </span>termine <span class=\"_ _26\"> </span>concessi <span class=\"_ _26\"> </span>ai <span class=\"_ _26\"> </span>dipendenti <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _26\"> </span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _26\"> </span>sulla <span class=\"_ _26\"> </span>base <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>valutazioni<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsdb\">attuariali utili<span class=\"_ _1\"></span>zzando il <span class=\"_ _1\"></span>metodo della <span class=\"_ _1\"></span>proiezione unitar<span class=\"_ _1\"></span>ia del <span class=\"_ _1\"></span>credito (<span class=\"ff3 ls5\">Project<span class=\"_ _1\"></span>ed Unit <span class=\"_ _1\"></span>Credit <span class=\"_ _1\"></span>Method</span><span class=\"ls4\">). Secondo<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsdc\">tale <span class=\"_ _1f\"></span>metodologia <span class=\"_ _1f\"></span><span class=\"ls8\">viene <span class=\"_ _1f\"></span>attribuito<span class=\"ls0\"> <span class=\"_ _1f\"></span></span></span>il <span class=\"_ _1f\"></span>beneficio <span class=\"_ _1f\"></span>derivante <span class=\"_ _1f\"></span>dal <span class=\"_ _1f\"></span>piano <span class=\"_ _21\"></span>agli <span class=\"_ _1f\"></span>esercizi <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>cui <span class=\"_ _1f\"></span>sorge <span class=\"_ _1f\"></span>l\u2019obbligazione <span class=\"_ _1f\"></span>ad<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsdd\">erogare il beneficio stesso ovvero, nel momento in cui<span class=\"_ _1\"></span> i dipendenti<span class=\"ls0\"> </span>prestano la propria attivit\u00e0 lavorativa. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsde\">La <span class=\"_ _20\"></span>determinazione del <span class=\"_ _22\"></span>valore attuale <span class=\"_ _22\"></span>dell\u2019o<span class=\"_ _1\"></span>bbligazione \u00e8 <span class=\"_ _22\"></span>basata sull\u2019uso <span class=\"_ _22\"></span>di tecniche <span class=\"_ _20\"></span>attuariali <span class=\"_ _20\"></span>e <span class=\"_ _20\"></span>attraverso <span class=\"_ _20\"></span>l\u2019uso<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsdf\">di <span class=\"_ _20\"></span>assunzioni <span class=\"_ _20\"></span>attuariali che <span class=\"_ _22\"></span>sono obiettive <span class=\"_ _22\"></span>e tra <span class=\"_ _22\"></span>loro compatibili, <span class=\"_ _22\"></span>i parametri <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>natura <span class=\"_ _20\"></span>finanziaria <span class=\"_ _20\"></span>utilizzati <span class=\"_ _20\"></span>sono<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gse0\">basati su stime di mercato che sono note alla data di chius<span class=\"_ _1\"></span>ura del bilancio. <span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls7 ws0 gse1\">Strumenti finanziari<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gse2\">Uno <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziario <span class=\"_ _1\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>qualsia<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u00e0 <span class=\"_ _1f\"></span>origine <span class=\"_ _1f\"></span>a <span class=\"_ _1\"></span>un\u2019attivit\u00e0 <span class=\"_ _1f\"></span>finanziaria <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>un\u2019entit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>ad <span class=\"_ _1\"></span>una<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gse3\">passivit\u00e0 finanziaria o ad uno strumento rappresent<span class=\"_ _1\"></span>ativo di capitale per un\u2019altra entit\u00e0.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gse4\">Nell'IFRS 9 <span class=\"_ _20\"></span>il principio generale <span class=\"_ _20\"></span>\u00e8 che <span class=\"_ _20\"></span>un'entit\u00e0 deve rilevare <span class=\"_ _20\"></span>nella propria situazione <span class=\"_ _20\"></span>patrimoniale<span class=\"ls0\">-<span class=\"ls4\">finanziaria<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls4\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gse5\">un'attivit\u00e0 <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>una <span class=\"_ _2a\"> </span>passivit\u00e0 <span class=\"_ _2a\"> </span>f<span class=\"_ _1\"></span>inanziaria <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>solo <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"> </span>diviene <span class=\"_ _26\"> </span>parte <span class=\"_ _2a\"></span>nelle <span class=\"_ _2a\"> </span>clausole <span class=\"_ _2a\"> </span>contrattuali <span class=\"_ _2a\"> </span>dello<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gse6\">strumento. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gse7\">Le <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>corre<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>includono <span class=\"_ _1f\"></span>crediti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>scadenza <span class=\"_ _1f\"></span>superiore <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>1 <span class=\"_ _1f\"></span>anno. <span class=\"_ _1\"></span>Tali <span class=\"_ _1\"></span>crediti, <span class=\"_ _1f\"></span>se <span class=\"_ _1\"></span>infruttiferi <span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gse8\">che maturano interessi inferiori al mercato, s<span class=\"_ _1\"></span>ono attualizzati utilizzando i tassi di mercat<span class=\"_ _1\"></span>o.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gse9\">Gli  strumenti  finanziar<span class=\"_ _1\"></span>i  correnti  includono <span class=\"_ _100\"> </span>i  crediti  c<span class=\"_ _1\"></span>ommerciali  (si  rimanda  al<span class=\"_ _1\"></span>la  specifica  voce <span class=\"_ _100\"> </span>per  il<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsea\">commento), <span class=\"_ _21\"></span>i <span class=\"_ _23\"></span>crediti <span class=\"_ _21\"></span>da <span class=\"_ _23\"></span>attivit\u00e0 <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>finanziamento, <span class=\"_ _23\"></span>attivit\u00e0 <span class=\"_ _23\"></span>finanziarie <span class=\"_ _23\"></span>correnti, <span class=\"_ _21\"></span>inclusi <span class=\"_ _23\"></span>gli <span class=\"_ _23\"></span>strumenti <span class=\"_ _21\"></span>derivati,<span class=\"_ _264\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gseb\">nonch\u00e9 le disponibilit\u00e0 e mezzi equivalenti.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsec\">La <span class=\"_ _1f\"></span>v<span class=\"_ _1\"></span>oce <span class=\"_ _21\"></span>relativa <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>di<span class=\"_ _1\"></span>sponibilit\u00e0 <span class=\"_ _21\"></span>liquide <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>mezzi <span class=\"_ _21\"></span>equivalenti <span class=\"_ _21\"></span>include <span class=\"_ _21\"></span>cassa <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>conti <span class=\"_ _21\"></span>correnti <span class=\"_ _21\"></span>bancari <span class=\"_ _21\"></span>e <span class=\"_ _1f\"></span>d<span class=\"_ _1\"></span>epositi<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsed\">rimborsabili <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>domanda <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>altri <span class=\"_ _29\"> </span>investimenti <span class=\"_ _29\"> </span>finanziari <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>breve <span class=\"_ _29\"> </span>termine <span class=\"_ _29\"> </span>ad <span class=\"_ _29\"> </span>elevata <span class=\"_ _29\"> </span>liquidit\u00e0, <span class=\"_ _29\"> </span>che <span class=\"_ _29\"> </span>sono<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsee\">prontamente convertibili in cassa e sono soggetti ad un rischi<span class=\"_ _1\"></span>o non significativo di variazione di valore.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsef\">I <span class=\"_ _20\"></span>crediti <span class=\"_ _20\"></span>originati <span class=\"_ _22\"></span>nel corso <span class=\"_ _22\"></span>dell\u2019attivit\u00e0 ca<span class=\"_ _20\"></span>ratteristica <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>la <span class=\"_ _22\"></span>Societ\u00e0 non <span class=\"_ _22\"></span>detiene <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>scopo <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>negoziazione, i <span class=\"_ _22\"></span>titoli<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsf0\">detenuti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l\u2019int<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mantenerli <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span>portafoglio <span class=\"_ _1\"></span>sino <span class=\"_ _1f\"></span>alla <span class=\"_ _1\"></span>scadenza <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quali<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsf1\">non <span class=\"_ _2a\"></span>sono <span class=\"_ _2a\"></span>disponibili<span class=\"ls0\"> <span class=\"_ _23\"></span></span>quotazi<span class=\"_ _1\"></span>oni <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>un <span class=\"_ _23\"></span>mercato <span class=\"_ _2a\"> </span>attivo <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>cui <span class=\"_ _2a\"> </span>fair <span class=\"_ _2a\"> </span>value <span class=\"_ _2a\"> </span>non <span class=\"_ _2a\"> </span>pu\u00f2 <span class=\"_ _2a\"> </span>essere <span class=\"_ _2a\"> </span>misurato <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"></span>modo<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsf2\">attendibile, <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"></span>misurate, <span class=\"_ _23\"></span>se <span class=\"_ _2a\"></span>hanno <span class=\"_ _23\"></span>una <span class=\"_ _23\"></span>scadenza <span class=\"_ _2a\"></span>prefissata, <span class=\"_ _23\"></span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _23\"></span>ammortizzato, <span class=\"_ _2a\"></span>utilizzando <span class=\"_ _23\"></span>il <span class=\"_ _23\"></span>metodo<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsf3\">dell\u2019interesse effettivo. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsf4\">Quando <span class=\"_ _23\"></span>le <span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>finanziarie <span class=\"_ _2a\"></span>non <span class=\"_ _23\"></span>hanno <span class=\"_ _2a\"> </span>una <span class=\"_ _23\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _23\"></span>pr<span class=\"_ _1\"></span>efissata, <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>valutate <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>acquisizione. <span class=\"_ _2a\"> </span>I<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsf5\">crediti <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>scadenza <span class=\"_ _2a\"> </span>superiore <span class=\"_ _26\"> </span>ad <span class=\"_ _2a\"></span>un<span class=\"ls0\"> <span class=\"_ _23\"></span></span>anno,<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>infruttiferi <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>che <span class=\"_ _26\"> </span>maturano <span class=\"_ _2a\"></span>interessi <span class=\"_ _2a\"> </span>inferiori <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>mercat<span class=\"_ _1\"></span>o, <span class=\"_ _2a\"> </span>sono<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsf6\">attualizzati utilizzando i tassi di mercato,<span class=\"_ _1\"></span> se l\u2019impatto \u00e8 degno di rilievo.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsf7\">Vengono <span class=\"_ _1f\"></span>regolarmente <span class=\"_ _1f\"></span>effettuate <span class=\"_ _1f\"></span>val<span class=\"_ _1\"></span>utazioni <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>fine <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>verificare <span class=\"_ _1f\"></span>se <span class=\"_ _1f\"></span>esista<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>evidenza <span class=\"_ _1f\"></span>oggettiva <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>un\u2019attivit\u00e0<span class=\"_ _264\"> </span><span class=\"_ _1\"></span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsf8\">finanziaria <span class=\"_ _22\"></span>o <span class=\"_ _22\"></span>che <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>gruppo <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>possa <span class=\"_ _22\"></span>aver <span class=\"_ _22\"></span>subito <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>riduzione <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>valore. <span class=\"_ _22\"></span>Se <span class=\"_ _22\"></span>esistono <span class=\"_ _22\"></span>evidenze <span class=\"_ _22\"></span>oggettive,<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsf9\">la perdita di valore deve essere rilevata come costo ne<span class=\"_ _20\"></span>l conto economico del periodo.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsfa\">Le <span class=\"_ _1f\"></span>passivit\u00e0 <span class=\"_ _21\"></span>finanziarie <span class=\"_ _21\"></span>includono <span class=\"_ _1f\"></span>i <span class=\"_ _21\"></span>debiti <span class=\"_ _1f\"></span>f<span class=\"_ _1\"></span>inanziari, <span class=\"_ _1f\"></span>q<span class=\"_ _1\"></span>uali <span class=\"_ _1f\"></span>il <span class=\"_ _21\"></span>prestito <span class=\"_ _1f\"></span>obb<span class=\"_ _1\"></span>ligazionario, <span class=\"_ _21\"></span>nonch\u00e9 <span class=\"_ _1f\"></span>altre <span class=\"_ _21\"></span>passivit\u00e0<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsfb\">finanziarie, ivi inclusi gli strumenti derivati, e i de<span class=\"_ _20\"></span>biti commerciali.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsfc\">Ad <span class=\"_ _29\"> </span>eccezio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"> </span>degli <span class=\"_ _85\"> </span>strumenti <span class=\"_ _85\"> </span>finanziari <span class=\"_ _85\"> </span>derivati, <span class=\"_ _29\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"> </span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"> </span>sono <span class=\"_ _85\"> </span>esposte, <span class=\"_ _85\"> </span>se <span class=\"_ _29\"> </span>l\u2019i<span class=\"_ _1\"></span>mpatto <span class=\"_ _29\"> </span>\u00e8<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsfd\">significativo, al costo ammortizzato utilizz<span class=\"_ _20\"></span>ando il metodo dell\u2019interesse effettivo. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsfe\">Gli <span class=\"_ _26\"> </span>strumenti <span class=\"_ _26\"> </span>derivati<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>inizialmente <span class=\"_ _2c\"> </span>rilevati <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span>costo, <span class=\"_ _2c\"> </span>e <span class=\"_ _26\"> </span>adeguati <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span><span class=\"ff3 ls4\">fair <span class=\"_ _26\"> </span>value</span><span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls8\">alle <span class=\"_ _26\"> </span>successive <span class=\"_ _26\"> </span>date <span class=\"_ _26\"> </span>di<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsff\">chiusura. <span class=\"_ _22\"></span>Le <span class=\"_ _22\"></span>variazioni<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>nel <span class=\"_ _22\"></span><span class=\"ff3 ls4\">fair <span class=\"_ _22\"></span>value<span class=\"ff1 ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">degli <span class=\"_ _22\"></span>strumenti <span class=\"_ _22\"></span>derivati <span class=\"_ _20\"></span>che <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>sono <span class=\"_ _20\"></span>qualificati <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>copertura <span class=\"_ _20\"></span>sono <span class=\"_ _22\"></span>rilevate<span class=\"_ _264\"> </span></span></span></span><span class=\"ff3 ls4\"><span class=\"ff1 ls0\"><span class=\"ls8\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs100\">nel conto economico del periodo in cui si verificano.<span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs101\">Capitale sociale<span class=\"ls0\"> </span></div>Il <span class=\"_ _26\"> </span>capitale <span class=\"_ _26\"> </span>sociale <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _26\"> </span>rappresentato <span class=\"_ _26\"> </span>dal <span class=\"_ _26\"> </span>capitale <span class=\"_ _2c\"> </span>sottoscritto <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>versato <span class=\"_ _26\"> </span>dagli <span class=\"_ _26\"> </span>Azionisti <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>Societ\u00e0. <span class=\"_ _2c\"> </span>I <span class=\"_ _26\"> </span>costi<span class=\"_ _264\"> </span>strettamente <span class=\"_ _1\"></span>correlati <span class=\"_ _1f\"></span>all\u2019emissione <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>nuove <span class=\"_ _1\"></span>azioni <span class=\"_ _1f\"></span>sono <span class=\"_ _1f\"></span>classificati <span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>riduzione <span class=\"_ _1\"></span>del <span class=\"_ _1f\"></span>capitale <span class=\"_ _1\"></span>sociale, <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>netto<span class=\"_ _264\"> </span>dell\u2019eventuale effetto fiscale differito.<span class=\"_ _264\"> </span>Stock Options<span class=\"_ _264\"> </span>I <span class=\"_ _22\"></span>piani <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>Stock <span class=\"_ _22\"></span>Options <span class=\"_ _22\"></span>vengono <span class=\"_ _22\"></span>contabilizzati <span class=\"_ _20\"></span>secondo <span class=\"_ _22\"></span>le <span class=\"_ _22\"></span>modalit\u00e0 <span class=\"_ _22\"></span>previste <span class=\"_ _20\"></span>dall\u2019IFRS <span class=\"_ _22\"></span>2 <span class=\"_ _22\"></span>a <span class=\"_ _20\"></span>partire <span class=\"_ _22\"></span>dal <span class=\"_ _22\"></span>momento<span class=\"_ _264\"> </span>dell\u2019assegnazione ripartendo l\u2019onere del loro <span class=\"ff3 ls4\">fair value <span class=\"ff1\">lungo il periodo di maturazione delle stesse.<span class=\"_ _264\"> </span></span></span>Debiti commerciali<span class=\"_ _264\"> </span>I <span class=\"_ _21\"></span>debiti <span class=\"_ _21\"></span>commerciali <span class=\"_ _21\"></span>sono <span class=\"_ _21\"></span>obbligazioni <span class=\"_ _21\"></span>a <span class=\"_ _21\"></span>pagare <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>fronte <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>beni <span class=\"_ _21\"></span>o <span class=\"_ _21\"></span>servizi <span class=\"_ _23\"></span>acquisiti <span class=\"_ _21\"></span>da <span class=\"_ _21\"></span>fornitori <span class=\"_ _21\"></span>nell\u2019ambito<span class=\"_ _264\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _22\"></span>ordinaria <span class=\"_ _22\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>impresa. <span class=\"_ _22\"></span><span class=\"ls4\">I <span class=\"_ _22\"></span>debiti <span class=\"_ _22\"></span>commerciali <span class=\"_ _22\"></span>sono <span class=\"_ _22\"></span>rilevati <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>costo <span class=\"_ _22\"></span>ammortizzato <span class=\"_ _22\"></span>utilizzando <span class=\"_ _22\"></span>il <span class=\"_ _22\"></span>metodo<span class=\"_ _264\"> </span></span>dell\u2019interesse effettivo.<span class=\"_ _264\"> </span>Riconoscimento dei ricav<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span>Le vendite di b<span class=\"_ _1\"></span>eni sono riconosc<span class=\"_ _1\"></span>iute quando i <span class=\"_ _1\"></span>beni sono spediti<span class=\"_ _1\"></span> e la societ\u00e0 <span class=\"_ _1\"></span>ha trasferito <span class=\"_ _1\"></span>all\u2019acquirente i <span class=\"_ _1\"></span>rischi<span class=\"_ _264\"> </span>ed i benefici significativi connessi alla <span class=\"_ _1\"></span>propriet\u00e0 dei beni.<span class=\"_ _264\"> </span>I <span class=\"_ _2a\"></span>ricavi <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>servizi <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>riconosciuti <span class=\"_ _2a\"> </span>per <span class=\"_ _2a\"> </span>competenza <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>base <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>momento <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>erogazione <span class=\"_ _23\"></span>delle <span class=\"_ _2a\"> </span>prestazioni.<span class=\"_ _264\"> </span>Quando <span class=\"_ _26\"> </span>il <span class=\"_ _2a\"> </span>risultato <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>un\u2019operazione <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>prestaz<span class=\"_ _1\"></span>ione <span class=\"_ _2a\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _2a\"> </span>serv<span class=\"_ _1\"></span>izi <span class=\"_ _2a\"> </span>pu\u00f2<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>esser<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>atte<span class=\"_ _1\"></span>ndibilmente <span class=\"_ _26\"> </span>stimato, <span class=\"_ _2a\"> </span>i <span class=\"_ _26\"> </span>ricavi<span class=\"_ _264\"> </span>derivanti <span class=\"_ _1\"></span>dall\u2019operazione <span class=\"_ _1\"></span>sono ri<span class=\"_ _1\"></span>levati con <span class=\"_ _1\"></span>riferi<span class=\"_ _1\"></span>mento allo <span class=\"_ _1\"></span>stadio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>completamento <span class=\"_ _1\"></span>dell\u2019operazione <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data<span class=\"_ _264\"> </span>di riferimento del bilancio.<span class=\"_ _264\"> </span>Imposte<span class=\"_ _264\"> </span>Le imposte dell\u2019esercizi<span class=\"_ _1\"></span>o rappresentano la s<span class=\"_ _1\"></span>omma delle imposte corrent<span class=\"_ _1\"></span>i e anticipate/differ<span class=\"_ _1\"></span>ite.<span class=\"_ _264\"> </span>Le <span class=\"_ _22\"></span>impo<span class=\"_ _1\"></span>ste <span class=\"_ _20\"></span>correnti <span class=\"_ _22\"></span>sul<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>red<span class=\"_ _1\"></span>dito <span class=\"_ _20\"></span>dell\u2019esercizio, <span class=\"_ _20\"></span>iscritte <span class=\"_ _20\"></span>tra <span class=\"_ _22\"></span>i \u201cdebiti <span class=\"_ _22\"></span>per <span class=\"_ _20\"></span>imposte <span class=\"_ _20\"></span>sul <span class=\"_ _22\"></span>reddit<span class=\"_ _1\"></span>o\u201d <span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _22\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _20\"></span>degli <span class=\"_ _22\"></span>accont<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span>versati, <span class=\"_ _2c\"> </span>ovvero <span class=\"_ _2c\"> </span>nella <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201ccrediti <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>imposte <span class=\"_ _2c\"> </span>sul <span class=\"_ _2c\"> </span>reddito\u201d <span class=\"_ _2c\"> </span>qualora <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>saldo <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>risulti <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>credito, <span class=\"_ _2c\"> </span>sono<span class=\"_ _264\"> </span>determinate in base alla stima del reddito imponibile e in conf<span class=\"_ _1\"></span>ormit\u00e0 alle disposizioni in vigore.<span class=\"_ _264\"> </span>Le <span class=\"_ _23\"></span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _2a\"></span>correnti <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>b<span class=\"_ _1\"></span>asate <span class=\"_ _2a\"></span>sul <span class=\"_ _23\"></span>r<span class=\"_ _1\"></span>isultato <span class=\"_ _2a\"></span>imponibile <span class=\"_ _2a\"> </span>dell\u2019esercizio. <span class=\"_ _2a\"> </span>Il <span class=\"_ _2a\"> </span>reddito <span class=\"_ _2a\"> </span>imponibile <span class=\"_ _2a\"> </span>differisce <span class=\"_ _2a\"> </span>dal<span class=\"_ _264\"> </span>risultato <span class=\"_ _1\"></span>riportato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>poich\u00e9 <span class=\"_ _1\"></span>esclude <span class=\"_ _1f\"></span>componenti positivi <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>negativi che <span class=\"_ _1f\"></span>saranno tassabili <span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span>deducibili <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>altri <span class=\"_ _1f\"></span>esercizi <span class=\"_ _21\"></span>e <span class=\"_ _1f\"></span>esclude <span class=\"_ _1f\"></span>inoltre <span class=\"_ _1f\"></span>voci <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>non <span class=\"_ _1f\"></span>saranno <span class=\"_ _21\"></span>mai <span class=\"_ _1f\"></span>tassabili <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>deducibili. <span class=\"_ _1f\"></span>La <span class=\"_ _1f\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1f\"></span>per<span class=\"_ _264\"> </span>imposte correnti \u00e8 calcolata utilizzando<span class=\"_ _20\"></span> le aliquote vigenti o di fatto vigenti alla data di bilan<span class=\"_ _20\"></span>cio.<span class=\"_ _264\"> </span>Le <span class=\"_ _23\"></span>impos<span class=\"_ _1\"></span>te <span class=\"_ _23\"></span>an<span class=\"_ _1\"></span>ticipate/differite <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"> </span>le <span class=\"_ _2a\"></span>imposte <span class=\"_ _23\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>ci <span class=\"_ _2a\"> </span>si <span class=\"_ _2a\"> </span>aspetta <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"></span>pagare <span class=\"_ _23\"></span>o <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>recuperare <span class=\"_ _2a\"> </span>sulle <span class=\"_ _2a\"></span>differenze<span class=\"_ _264\"> </span>temporanee <span class=\"_ _1\"></span>fra <span class=\"_ _1f\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1f\"></span>contabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1f\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _1f\"></span>passivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>bilancio <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>il <span class=\"_ _1\"></span>corrispondente <span class=\"_ _1\"></span>valore <span class=\"_ _1f\"></span>fiscale<span class=\"_ _264\"> </span>utilizzato nel <span class=\"_ _1\"></span>calcolo <span class=\"_ _1\"></span>dell\u2019imponibile fiscale. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>passivit\u00e0 fiscali<span class=\"_ _1\"></span> differite <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>generalmente rilevate <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>tutte<span class=\"_ _264\"> </span>le <span class=\"_ _22\"></span>differenze <span class=\"_ _59\"></span>temporanee <span class=\"_ _22\"></span>imponibili, <span class=\"_ _59\"></span>mentre <span class=\"_ _22\"></span>le <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>fiscali <span class=\"_ _22\"></span>differite <span class=\"_ _59\"></span>sono <span class=\"_ _22\"></span>rilevate <span class=\"_ _22\"></span>nella <span class=\"_ _22\"></span>misura <span class=\"_ _59\"></span>in <span class=\"_ _22\"></span>cui <span class=\"_ _22\"></span>si <span class=\"_ _22\"></span>ritenga<span class=\"_ _264\"> </span>probabile  che  vi  saranno <span class=\"_ _2b\"> </span>risultati  fiscali  imponibili<span class=\"ls0\">  <span class=\"ls4\">in <span class=\"_ _2b\"> </span>futuro  che  consenta<span class=\"_ _20\"></span>no  l\u2019utilizzo  delle<span class=\"_ _20\"></span>  differenze<span class=\"_ _264\"> </span></span></span>temporanee <span class=\"_ _22\"></span>deducibili. <span class=\"_ _22\"></span>Il <span class=\"_ _20\"></span>valore <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>carico <span class=\"_ _20\"></span>delle <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>fiscali <span class=\"_ _20\"></span>differite <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>rivisto <span class=\"_ _20\"></span>ad <span class=\"_ _22\"></span>ogni <span class=\"_ _22\"></span>data <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>bilancio <span class=\"_ _22\"></span>e <span class=\"_ _20\"></span>ridotto<span class=\"_ _264\"> </span>nella <span class=\"_ _1\"></span>misura <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1f\"></span>non si<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>probabile <span class=\"_ _1\"></span>l\u2019esi<span class=\"_ _1\"></span>stenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sufficienti <span class=\"_ _1f\"></span>redditi <span class=\"_ _1\"></span>imponibili tali <span class=\"_ _1f\"></span>da consenti<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tutto<span class=\"_ _264\"> </span>o in parte il recupero di tali attivit<span class=\"_ _1\"></span>\u00e0.<span class=\"_ _264\"> </span>Le <span class=\"_ _23\"></span>imposte <span class=\"_ _23\"></span>a<span class=\"_ _1\"></span>nticipate/differite <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>calcolate <span class=\"_ _2a\"></span>in <span class=\"_ _23\"></span>base <span class=\"_ _23\"></span>al<span class=\"_ _1\"></span>l\u2019aliquota <span class=\"_ _23\"></span>fisca<span class=\"_ _1\"></span>le <span class=\"_ _23\"></span>che <span class=\"_ _23\"></span>ci<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>si <span class=\"_ _23\"></span>aspet<span class=\"_ _1\"></span>ta <span class=\"_ _23\"></span>sar\u00e0 <span class=\"_ _23\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"></span>vigore <span class=\"_ _2a\"></span>al<span class=\"_ _264\"> </span>momento  del  realizzo<span class=\"_ _1\"></span>  dell\u2019attivit\u00e0 <span class=\"_ _100\"> </span>o  dell\u2019esti<span class=\"_ _1\"></span>nzione  della  pass<span class=\"_ _1\"></span>ivit\u00e0.  Le  imposte<span class=\"_ _1\"></span>  anticipate/diff<span class=\"_ _1\"></span>erite  sono<span class=\"_ _264\"> </span>imputate <span class=\"_ _26\"> </span>direttamente <span class=\"_ _26\"> </span>al <span class=\"_ _2c\"> </span>conto <span class=\"_ _26\"> </span>economico, <span class=\"_ _2c\"> </span>ad <span class=\"_ _26\"> </span>eccezione <span class=\"_ _26\"> </span>di <span class=\"_ _2c\"> </span>quelle <span class=\"_ _26\"> </span>relative <span class=\"_ _2c\"> </span>a <span class=\"_ _26\"> </span>voci <span class=\"_ _26\"> </span>rilevate <span class=\"_ _2c\"> </span>direttamente <span class=\"_ _26\"> </span>a<span class=\"_ _264\"> </span>patrimonio netto, <span class=\"_ _22\"></span>nel qual <span class=\"_ _20\"></span>caso <span class=\"_ _20\"></span>anche <span class=\"_ _20\"></span>le relative <span class=\"_ _22\"></span>imposte differite sono <span class=\"_ _22\"></span>anch\u2019esse imputate <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>patrimonio netto.<span class=\"_ _264\"> </span><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs123\">Le <span class=\"_ _20\"></span>imposte <span class=\"_ _22\"></span>anti<span class=\"_ _1\"></span>cipate <span class=\"_ _20\"></span>vengono <span class=\"_ _20\"></span>classificate <span class=\"_ _20\"></span>come <span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>correnti, <span class=\"_ _20\"></span>se <span class=\"_ _22\"></span>la quota <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>imposte <span class=\"_ _20\"></span>anticipate <span class=\"_ _20\"></span>esigibili<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs124\">entro l\u2019esercizio successivo \u00e8 trascurabile.<span class=\"_ _1\"></span> <span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs125\">Risultato per azione<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs126\">L\u2019utile <span class=\"_ _2c\"> </span>base <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>azione <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2c\"> </span>calcolato <span class=\"_ _2c\"> </span>dividendo <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>ri<span class=\"_ _1\"></span>sultato <span class=\"_ _2c\"> </span>economico <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>S<span class=\"_ _1\"></span>ociet\u00e0, <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>numero <span class=\"_ _2c\"> </span>medi<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs127\">ponderato delle azioni ordinarie in circolazione durant<span class=\"_ _1\"></span>e l\u2019esercizio. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs128\">L\u2019utile <span class=\"_ _2b\"> </span>diluito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>azione <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2c\"> </span>cal<span class=\"_ _1\"></span>colato <span class=\"_ _2b\"> </span>rettificando  la <span class=\"_ _2c\"> </span>media <span class=\"_ _2b\"> </span>ponderata <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>numero <span class=\"_ _2b\"> </span>di <span class=\"_ _2c\"> </span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _2b\"> </span>ordinarie <span class=\"_ _2b\"> </span>in<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs129\">circolazione <span class=\"_ _1\"></span>assumendo <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>conversione <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span>azioni <span class=\"_ _1f\"></span>ordinarie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1f\"></span>potenziali <span class=\"_ _1\"></span>azioni <span class=\"_ _1f\"></span>aventi <span class=\"_ _1\"></span>effetto <span class=\"_ _1f\"></span>diluitivo<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs12a\">cos\u00ec come previsto dallo IAS 33.<span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs12b\">Dividendi<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs12c\">Sono rilevati quando sorge il diritto degli Azionisti a ricevere il pagamento che normalmente corrisponde alla<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs12d\">delibera assembleare <span class=\"_ _20\"></span>di distribuzione <span class=\"_ _20\"></span>dei dividendi. <span class=\"_ _20\"></span>La distribuzione <span class=\"_ _20\"></span>di dividendi <span class=\"_ _20\"></span>viene <span class=\"_ _20\"></span>quindi registrata <span class=\"_ _20\"></span>come<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs12e\">passivit\u00e0 <span class=\"_ _2a\"> </span>nel <span class=\"_ _2a\"> </span>bilancio <span class=\"_ _2a\"> </span>nel <span class=\"_ _2a\"> </span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"> </span>cui <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span>distribuzione <span class=\"_ _2a\"> </span>degli <span class=\"_ _26\"> </span>stessi <span class=\"_ _2a\"></span>viene <span class=\"_ _2a\"> </span>approvata <span class=\"_ _2a\"> </span>dall\u2019assemblea <span class=\"_ _2a\"> </span>degli<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs12f\">azionisti.<span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs130\">Uso di stime<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs131\">La predisposizione dei bilanci<span class=\"_ _1\"></span> richiede da parte degli Amministrator<span class=\"_ _1\"></span>i l\u2019applicazione di principi e meto<span class=\"_ _1\"></span>dologie<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs132\">contabili <span class=\"_ _20\"></span>che, <span class=\"_ _20\"></span>in <span class=\"_ _20\"></span>talune <span class=\"_ _20\"></span>circostanze, <span class=\"_ _20\"></span>si <span class=\"_ _22\"></span>bas<span class=\"_ _1\"></span>ano <span class=\"_ _20\"></span>su <span class=\"_ _20\"></span>difficili <span class=\"_ _20\"></span>e <span class=\"_ _20\"></span>soggettive <span class=\"_ _20\"></span>valutazioni <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>stime basate <span class=\"_ _22\"></span>sull\u2019<span class=\"_ _1\"></span>esperienza<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs133\">storica <span class=\"_ _23\"></span>ed <span class=\"_ _2a\"> </span>assunzioni <span class=\"_ _2a\"> </span>che <span class=\"_ _2a\"></span>ve<span class=\"ls8\">ngono <span class=\"_ _2a\"></span>di <span class=\"_ _23\"></span>volt<span class=\"_ _1\"></span>a <span class=\"_ _2a\"></span>in <span class=\"_ _23\"></span>volta <span class=\"_ _2a\"> </span>considerate <span class=\"_ _2a\"> </span>ragionevoli <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>realistiche <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>funzione <span class=\"_ _2a\"> </span>delle<span class=\"_ _264\"> </span></span><span class=\"ls8\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs134\">relative <span class=\"_ _1\"></span>circostanze. <span class=\"_ _1f\"></span>L\u2019applicazione <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>tali <span class=\"_ _1\"></span>stime <span class=\"_ _1f\"></span>ed <span class=\"_ _1f\"></span>assunzioni <span class=\"_ _1\"></span>influenza <span class=\"_ _1f\"></span>gli <span class=\"_ _1\"></span>importi <span class=\"_ _1f\"></span>riportati <span class=\"_ _1\"></span>negli <span class=\"_ _1f\"></span>schemi <span class=\"_ _1\"></span>di<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs135\">bilancio, <span class=\"_ _20\"></span>quali <span class=\"_ _22\"></span>la Situazione <span class=\"_ _22\"></span>patrimoniale <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>finanzi<span class=\"_ _1\"></span>aria, <span class=\"_ _20\"></span>il <span class=\"_ _22\"></span>conto <span class=\"_ _20\"></span>economico <span class=\"_ _22\"></span>ed il <span class=\"_ _22\"></span>rendiconto <span class=\"_ _20\"></span>finanziario, <span class=\"_ _20\"></span>nonch\u00e9<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs136\">l\u2019informativa fornita. I <span class=\"_ _1\"></span>risultati finali <span class=\"_ _1\"></span>delle poste <span class=\"_ _1\"></span>di bilancio per <span class=\"_ _1\"></span>le quali <span class=\"_ _1\"></span>sono state <span class=\"_ _1\"></span>utilizzate le <span class=\"_ _1\"></span>suddette stime<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs137\">ed <span class=\"_ _2c\"> </span>assunzioni, <span class=\"_ _2c\"> </span>possono <span class=\"_ _2c\"> </span>differire <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>quelli <span class=\"_ _2c\"> </span>riportati <span class=\"_ _2c\"> </span>nei<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>bilanci <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>causa <span class=\"_ _2c\"> </span>dell\u2019incertezza <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>caratterizza <span class=\"_ _2c\"> </span>le<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs138\">assunzioni e le condizioni sulle quali si bas<span class=\"_ _1\"></span>ano le stime.  <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs139\">Di s<span class=\"_ _1\"></span>eguito <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>brevemente <span class=\"_ _1\"></span>descritti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>princ<span class=\"_ _1\"></span>ipi <span class=\"_ _1\"></span>contabili <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>richiedono <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>altri<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>a mag<span class=\"_ _1\"></span>giore <span class=\"_ _1\"></span>soggettivit\u00e0<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs13a\">da <span class=\"_ _23\"></span>parte <span class=\"_ _23\"></span>degli <span class=\"_ _2a\"></span>Amministratori <span class=\"_ _23\"></span>nell\u2019elaborazione <span class=\"_ _2a\"></span>delle <span class=\"_ _23\"></span>stime <span class=\"_ _23\"></span>e <span class=\"_ _2a\"></span>per <span class=\"_ _23\"></span>i <span class=\"_ _23\"></span>quali <span class=\"_ _2a\"></span>un <span class=\"_ _23\"></span>cambiamento <span class=\"_ _23\"></span>nelle <span class=\"_ _2a\"></span>condizioni<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs13b\">sottostanti le assunzioni utilizzate p<span class=\"ls8\">u\u00f2 avere un impatto significativo sui bilanci della Societ\u00e0:<span class=\"_ _264\"> </span></span><span class=\"ls8\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs13c\">A)<span class=\"ff1b ls0\"> <span class=\"_ _29\"> </span></span>Accantonamenti<span class=\"_ _1\"></span> Fondi rischi <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs13d\">Gli <span class=\"_ _20\"></span>accantonamenti <span class=\"_ _20\"></span>sono <span class=\"_ _20\"></span>iscritti in <span class=\"_ _22\"></span>bilancio quando <span class=\"_ _22\"></span>\u00e8 probabile <span class=\"_ _22\"></span>che alla <span class=\"_ _22\"></span>Soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _20\"></span>sar\u00e0 <span class=\"_ _20\"></span>richiesto <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>adempiere<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs13e\">ad <span class=\"_ _23\"></span>un\u2019obbligazione <span class=\"_ _2a\"> </span>derivante <span class=\"_ _2a\"></span>da <span class=\"_ _23\"></span>un <span class=\"_ _2a\"></span>evento <span class=\"_ _23\"></span>passato. <span class=\"_ _2a\"> </span>Gli <span class=\"_ _23\"></span>accantonamenti <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"></span>stanziati <span class=\"_ _23\"></span>sulla <span class=\"_ _2a\"> </span>base <span class=\"_ _23\"></span>del<span class=\"_ _1\"></span>la<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls6 ws0 gs13f\">miglior stima della <span class=\"_ _20\"></span>Direzione dei costi <span class=\"_ _20\"></span>richi<span class=\"ls8\">esti per <span class=\"_ _20\"></span>adempiere all\u2019obbligazione <span class=\"_ _20\"></span>alla data <span class=\"_ _20\"></span>di bilancio <span class=\"_ _22\"></span>e sono<span class=\"_ _264\"> </span></span><span class=\"ls8\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs140\">attualizzati quando l\u2019effetto \u00e8 significati<span class=\"_ _1\"></span>vo.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs141\">B)<span class=\"ff1b ls0\"> <span class=\"_ _df\"> </span></span><span class=\"ls4\">Imposte anticipate<span class=\"_ _264\"> </span></span><span class=\"ls4\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs142\">La <span class=\"_ _20\"></span>contabilizzazione delle imposte <span class=\"_ _22\"></span>antici<span class=\"_ _1\"></span>pate \u00e8 <span class=\"_ _22\"></span>effettua<span class=\"_ _1\"></span>ta sulla <span class=\"_ _22\"></span>base delle aspettative <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>reddito attese <span class=\"_ _22\"></span>neg<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs143\">esercizi <span class=\"_ _2a\"> </span>futuri. <span class=\"_ _2a\"> </span>La <span class=\"_ _2a\"> </span>valutazione <span class=\"_ _2a\"> </span>dei <span class=\"_ _2a\"> </span>redditi <span class=\"_ _2a\"> </span>attesi <span class=\"_ _2a\"> </span>ai <span class=\"_ _2a\"> </span>fini <span class=\"_ _2a\"> </span>dell<span class=\"_ _1\"></span>a <span class=\"_ _2a\"></span>contabilizzazione <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>imposte <span class=\"_ _2a\"> </span>anticipate<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs144\">dipende da fat<span class=\"_ _1\"></span>tori che <span class=\"_ _1\"></span>possono varia<span class=\"ls4\">re nel <span class=\"_ _1\"></span>tempo e determinare effetti <span class=\"_ _1\"></span>significativi sulla valutazione delle<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs145\">imposte anticipate.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs146\">C)<span class=\"ff1b ls0\"> <span class=\"_ _df\"> </span></span><span class=\"ls4\">Impairment test e valutazioni in merito alle perd<span class=\"_ _20\"></span>ite di valore delle attivit\u00e0<span class=\"_ _264\"> </span></span><span class=\"ls4\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs147\">D)<span class=\"ff1b ls0\"> <span class=\"_ _29\"> </span></span>Eventi ed <span class=\"_ _1\"></span>operazioni significati<span class=\"_ _1\"></span>ve non ricorrenti <span class=\"ls0\">\u2013 </span>Operazioni ati<span class=\"_ _1\"></span>piche e/o inusuali<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs149\">Conformemente <span class=\"_ _23\"></span>a <span class=\"_ _2a\"> </span>quanto <span class=\"_ _2a\"></span>previsto <span class=\"_ _23\"></span>dalla<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>Comunicazione<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>Consob <span class=\"_ _2a\"> </span>DEM/6064293 <span class=\"_ _2a\"></span>del <span class=\"_ _23\"></span>28 <span class=\"_ _2a\"></span>luglio <span class=\"_ _23\"></span>2006, <span class=\"_ _2a\"> </span>in<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs14a\">presenza <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>eventi <span class=\"_ _2b\"> </span>ed <span class=\"_ _2c\"> </span>operazioni <span class=\"_ _2c\"> </span>significati<span class=\"_ _1\"></span>ve <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>ricorrenti <span class=\"_ _2b\"> </span>e/o <span class=\"_ _2c\"> </span>operazioni <span class=\"_ _2c\"> </span>atipiche/i<span class=\"_ _1\"></span>nusuali, <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>note<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs14b\">illustrative <span class=\"_ _2a\"> </span>riportano <span class=\"_ _26\"> </span>informazioni <span class=\"_ _2a\"> </span>sull\u2019incidenza <span class=\"_ _26\"> </span>che <span class=\"_ _2a\"> </span>tali <span class=\"_ _26\"> </span>eventi <span class=\"_ _26\"> </span>hanno <span class=\"_ _2a\"> </span>sulla <span class=\"_ _26\"> </span>situazione <span class=\"_ _2a\"> </span>patrimoniale <span class=\"_ _26\"> </span>e<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs14c\">finanziaria e sul risultato economico<span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs14e\">Parti correlate<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs14f\">Per <span class=\"_ _26\"> </span>parti <span class=\"_ _2a\"> </span>correlat<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>s<span class=\"_ _1\"></span>i <span class=\"_ _26\"> </span>intendono <span class=\"_ _2a\"> </span>principalmente <span class=\"_ _26\"> </span>quelle <span class=\"_ _26\"> </span><span class=\"ls8\">con <span class=\"_ _26\"> </span>cui <span class=\"_ _26\"> </span>la <span class=\"_ _2a\"> </span>Societ\u00e0 <span class=\"_ _26\"> </span>condivide<span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls4\">il <span class=\"_ _26\"> </span>medesimo <span class=\"_ _2a\"> </span>soggetto<span class=\"_ _264\"> </span></span></span></span><span class=\"ls8\"><span class=\"ls0\"><span class=\"ls4\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs150\">controllante, le soci<span class=\"_ _1\"></span>et\u00e0 che direttamente <span class=\"_ _1\"></span>o indirettamente, <span class=\"_ _1\"></span>attraverso uno o <span class=\"_ _1\"></span>pi\u00f9 intermediari, <span class=\"_ _1\"></span>controllano, sono<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs151\">controllate, oppure sono <span class=\"_ _20\"></span>soggette a controllo <span class=\"_ _20\"></span>congiunto da <span class=\"_ _20\"></span>parte della <span class=\"_ _20\"></span>Societ\u00e0<span class=\"ls0\"> </span>e quelle <span class=\"_ _20\"></span>nelle quali <span class=\"_ _20\"></span>la medesima<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs152\">detiene <span class=\"_ _1f\"></span>una <span class=\"_ _1\"></span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _1f\"></span>tale <span class=\"_ _1\"></span>da <span class=\"_ _1f\"></span>poter <span class=\"_ _1f\"></span>esercitare <span class=\"_ _1f\"></span>un\u2019influenza <span class=\"_ _1f\"></span>notevole. <span class=\"_ _1f\"></span>Nella <span class=\"_ _1\"></span>definizi<span class=\"_ _1\"></span>one <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>parti <span class=\"_ _1f\"></span>correlate<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs153\">rientrano, inoltre, <span class=\"_ _22\"></span>le entit\u00e0 che <span class=\"_ _20\"></span>gestiscono pian<span class=\"_ _20\"></span>i di <span class=\"_ _20\"></span>benefici post<span class=\"ls0\">-<span class=\"ls8\">pensionistici per <span class=\"_ _20\"></span>i dipendenti <span class=\"_ _20\"></span>della societ\u00e0 e <span class=\"_ _20\"></span>di<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs154\">societ\u00e0 <span class=\"_ _22\"></span>da <span class=\"_ _22\"></span>questa <span class=\"_ _22\"></span>controllate, <span class=\"_ _59\"></span>nonch\u00e9 <span class=\"_ _22\"></span>i <span class=\"_ _22\"></span>dirigenti <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>responsabilit\u00e0 <span class=\"_ _22\"></span>strategiche <span class=\"_ _22\"></span>e <span class=\"_ _22\"></span>i <span class=\"_ _22\"></span>loro <span class=\"_ _22\"></span>stretti <span class=\"_ _22\"></span>familiari. <span class=\"_ _22\"></span>I <span class=\"_ _22\"></span>dirigenti<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs155\">con <span class=\"_ _23\"></span>responsabili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _23\"></span>strategi<span class=\"_ _1\"></span>che <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"> </span>coloro <span class=\"_ _2a\"></span>che <span class=\"_ _23\"></span>hanno <span class=\"_ _2a\"> </span>il <span class=\"_ _23\"></span>pot<span class=\"_ _1\"></span>ere <span class=\"_ _23\"></span>e <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"></span>responsabilit\u00e0, <span class=\"_ _23\"></span>diretta <span class=\"_ _2a\"> </span>o <span class=\"_ _23\"></span>indirett<span class=\"_ _1\"></span>a, <span class=\"_ _23\"></span>della<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs156\">pianificazione, <span class=\"_ _fa\"> </span>della <span class=\"_ _fa\"> </span>direzione, <span class=\"_ _fa\"> </span>del <span class=\"_ _fa\"> </span>controllo <span class=\"_ _fa\"> </span>delle <span class=\"_ _fa\"> </span>attivit\u00e0 <span class=\"_ _fa\"> </span>della <span class=\"_ _fa\"> </span>Societ\u00e0 <span class=\"_ _fa\"> </span>e <span class=\"_ _fa\"> </span>comprendono <span class=\"_ _fa\"> </span>i <span class=\"_ _fa\"> </span>relativi<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs157\">Amministratori. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs158\">Conformemente<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls8\">a <span class=\"_ _21\"></span>quanto <span class=\"_ _23\"></span>previsto <span class=\"_ _21\"></span>dalla <span class=\"_ _21\"></span>Comunicazione <span class=\"_ _23\"></span>Consob <span class=\"_ _21\"></span>DEM/6064293 <span class=\"_ _21\"></span>del <span class=\"_ _21\"></span>28 <span class=\"_ _23\"></span>luglio <span class=\"_ _21\"></span>2006, <span class=\"_ _21\"></span>le <span class=\"_ _21\"></span>not<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs159\">illustrative <span class=\"_ _1f\"></span>riportano <span class=\"_ _1\"></span>informazioni <span class=\"_ _1f\"></span>sull\u2019incidenza <span class=\"_ _1\"></span>che <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>operazioni <span class=\"_ _1\"></span>con <span class=\"_ _1f\"></span>parti <span class=\"_ _1f\"></span>correlate <span class=\"_ _1f\"></span>hanno <span class=\"_ _1\"></span>sulla <span class=\"_ _1f\"></span>situazione<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs15a\">patrimoniale e finanziaria e sul risultato <span class=\"_ _1\"></span>economico della<span class=\"ls0\"> <span class=\"ls7\">Societ\u00e0.<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs15b\">Ai fini <span class=\"_ _1\"></span>dell\u2019informat<span class=\"_ _1\"></span>iva di <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>consolidato<span class=\"_ _1\"></span>, in <span class=\"_ _1\"></span>accordo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>lo I<span class=\"_ _1\"></span>AS 24, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riportano <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>con pa<span class=\"_ _1\"></span>rti<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs15c\">correlate <span class=\"_ _23\"></span>con <span class=\"_ _2a\"> </span>riferimento <span class=\"_ _2a\"></span>alla <span class=\"_ _23\"></span>situazione <span class=\"_ _2a\"></span>economico, <span class=\"_ _23\"></span>patrimoniale <span class=\"_ _2a\"> </span>e <span class=\"_ _23\"></span>fi<span class=\"_ _1\"></span>nanziaria <span class=\"_ _23\"></span>consolidata,<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>comprendendo<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs15d\">quindi <span class=\"_ _1\"></span>le <span class=\"_ _1f\"></span>operazioni <span class=\"_ _1\"></span>con <span class=\"_ _1f\"></span>parti <span class=\"_ _1\"></span>correlate <span class=\"_ _1f\"></span>effettuate, <span class=\"_ _1\"></span>oltre <span class=\"_ _1f\"></span>che <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>controllante<span class=\"ls9\">, <span class=\"_ _1f\"></span>anche <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>controllate<span class=\"_ _264\"> </span></span><span class=\"ls9\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs15e\">rientranti nel perimetro di consolidamen<span class=\"_ _20\"></span>to.<span class=\"ls0\"> </span></div>Variazioni ai principi<span class=\"_ _1\"></span> contabili internazio<span class=\"_ _1\"></span>nali<span class=\"_ _264\"> </span>Di <span class=\"_ _2a\"> </span>seguito <span class=\"_ _26\"> </span>vengono <span class=\"_ _2a\"> </span>illustrate <span class=\"_ _26\"> </span>le <span class=\"_ _2a\"> </span>sole <span class=\"_ _2a\"> </span>variazi<span class=\"_ _1\"></span>oni <span class=\"_ _2a\"> </span>omologate <span class=\"_ _26\"> </span>dalla <span class=\"_ _2a\"> </span>Commissione <span class=\"_ _2a\"> </span>Eur<span class=\"_ _1\"></span>opea <span class=\"_ _2a\"> </span>escludendo <span class=\"_ _26\"> </span>quell<span class=\"_ _264\"> </span>e<span class=\"_ _264\"> </span>pubblicate <span class=\"_ _23\"></span>dall\u2019<span class=\"_ _1\"></span>International <span class=\"_ _2a\"></span>Accounting <span class=\"_ _23\"></span>Standard <span class=\"_ _2a\"> </span>Board <span class=\"_ _23\"></span>(IASB) <span class=\"_ _2a\"> </span>ma <span class=\"_ _2a\"></span>non <span class=\"_ _23\"></span>ancora <span class=\"_ _2a\"> </span>applicabili <span class=\"_ _2a\"></span>in <span class=\"_ _23\"></span>quanto <span class=\"_ _2a\"> </span>no<span class=\"_ _264\"> </span>n<span class=\"_ _264\"> </span>ancora omologati dall\u2019Unione <span class=\"ls5\">Europea.<span class=\"_ _264\"> </span></span>PRINCIPI <span class=\"_ _21\"></span>CONTABILI <span class=\"_ _21\"></span>E <span class=\"_ _21\"></span>INTERPRETAZIONI <span class=\"_ _21\"></span>EMESS<span class=\"_ _1\"></span>I <span class=\"_ _21\"></span>DALLO <span class=\"_ _21\"></span>IASB <span class=\"_ _21\"></span>E <span class=\"_ _21\"></span>OMOLOGATI <span class=\"_ _21\"></span>DALL<span class=\"_ _264\"> </span>A<span class=\"_ _264\"> </span>COMMISSIONE EUROPEA<span class=\"_ _264\"> </span>Vengono <span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>seguito <span class=\"_ _1\"></span>indic<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>i <span class=\"_ _1f\"></span>principi <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntabili <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>interpretazioni, <span class=\"_ _1f\"></span>omologati <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>Commission<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Europe<span class=\"_ _264\"> </span>a,<span class=\"_ _264\"> </span>con data di entrata in vigore a partire dal 1\u00b0 <span class=\"_ _1\"></span>gennaio<span class=\"ff91 fs6 ls0\">!</span>202<span class=\"ls0\">4 </span>e seguenti:<table class=\"s w214 h25e\" id=\"_fe27f746-96f7-4803-97bf-6991a1cd5e1b\"><tr><td></td><td class=\"c x27b y16fc w215 h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls15 ws0\">Data<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x27c y16fd w216 h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls15 ws0\">Regolamento<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x27d y16fe w8d h19\"><div class=\"t m0 x7e hf yc6d ffa fs2 fc0 sc0 lsd ws0\">Titolo documento<span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x27e y16ff w217 h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 lsf ws0\">emissione da<span class=\"_ _264\"> </span></div></td><td class=\"c x27f y16ff w218 h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls15 ws0\">Data di ent<span class=\"_ _1\"></span>rata in<span class=\"_ _264\"> </span></div></td><td class=\"c x280 y16ff w219 h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls15 ws0\">Data di<span class=\"_ _264\"> </span></div></td><td class=\"c x281 y1700 w21a h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls15 ws0\">UE e data di<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1701 w21b h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls11 ws0\">parte dello<span class=\"_ _264\"> </span></div></td><td class=\"c x283 y1701 w21c h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 lse ws0\">vigore<span class=\"_ _264\"> </span></div></td><td class=\"c x284 y1701 w21d h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 lse ws0\">omologazione<span class=\"_ _264\"> </span></div></td><td class=\"c x285 y1702 w21e h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls11 ws0\">pubblicazione<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x286 y1703 w21f h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls49 ws0\">IASB<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1705 w220 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 ls11 ws0\">Passivit\u00e0 del leasing <span class=\"_ _1\"></span>in<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td class=\"c x287 y1706 w221 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 ls14 ws0\">(UE) 202<span class=\"ls0\">3/<span class=\"lse\">2579<span class=\"_ _264\"> </span></span></span></div></td></tr><tr><td class=\"c x1a2 y1707 w222 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">un\u2019operazione di vendita e<span class=\"_ _264\"> </span></div></td><td class=\"c x288 y1707 w223 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 ls11 ws0\">Settembre<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x289 y1707 w224 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">20 novembre<span class=\"_ _264\"> </span></div></td><td class=\"c x281 y1708 w224 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">21 novembre<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1709 w225 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 ls14 ws0\">retrolocazione (modifiche<span class=\"_ _264\"> </span></div></td><td class=\"c x27b y1709 w226 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">2022</div></td><td class=\"c x28a y170a w8e he5\"><div class=\"t m0 x22 hb yc76 ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 hb yc7a ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x28 hb yc7b ff6 fs2 fc0 sc0 lse ws0\">1\u00b0 gennaio 202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x28b y1709 w227 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">202<span class=\"ls0\">3<span class=\"_ _264\"> </span></span></div></td><td class=\"c x28c y170b w227 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">202<span class=\"ls0\">3<span class=\"_ _264\"> </span></span></div></td></tr><tr><td class=\"c x1a2 y170c w228 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lsf ws0\">all\u2019IFRS16)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y170e w229 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lsd ws0\">Classificazi<span class=\"_ _1\"></span>one delle<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y170f w22a h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">passivit\u00e0 come correnti e<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td class=\"c x287 y1710 w221 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls14 ws0\">(UE) 202<span class=\"ls0\">3/<span class=\"lse\">2822<span class=\"_ _264\"> </span></span></span></div></td></tr><tr><td class=\"c x1a2 y1711 w22b h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">non correnti (Modifiche allo<span class=\"_ _264\"> </span></div></td><td class=\"c x28d y1711 w22c h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls15 ws0\">Gennaio 2020</div></td><td class=\"c x28a y1712 w8e h50\"><div class=\"t m0 x22 hb yc80 ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 hb yc86 ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x28 hb yc87 ff6 fs2 fc0 sc0 lse ws0\">1\u00b0 gennaio 202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x28e y1711 w22d h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">19<span class=\"ls0\"> </span>dicembre<span class=\"_ _264\"> </span></div></td><td class=\"c x28f y1713 w22e h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">20 dicembre<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1714 w22f h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls14 ws0\">IAS <span class=\"lse\">1) e Passivit\u00e0 non<span class=\"_ _264\"> </span></span></div></td><td class=\"c x290 y1714 w230 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">ottobre 2022<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x28b y1714 w227 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">202<span class=\"ls0\">3<span class=\"_ _264\"> </span></span></div></td><td class=\"c x28c y1715 w226 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1716 w231 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lsf ws0\">correnti con clausole<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1717 w232 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls14 ws0\">(Modifiche allo IAS 1)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1718 w233 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls15 ws0\">Accordi di <span class=\"_ _1\"></span>finanziament<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td class=\"c x287 y1719 w221 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls14 ws0\">(UE) 202<span class=\"ls0\">4/<span class=\"lse\">1317<span class=\"_ _264\"> </span></span></span></div></td></tr><tr><td class=\"c x1a2 y171a w234 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">per le forniture (Modifiche<span class=\"_ _264\"> </span></div></td><td class=\"c x291 y171b w38 h23\"><div class=\"t m0 x1f hb yc8d ff6 fs2 fc0 sc0 ls12 ws0\">Maggio 2<span class=\"_ _1\"></span>023<span class=\"ls0\"> </span></div></td><td class=\"c x28a y171b w8e h23\"><div class=\"t m0 x22 hb yc8c ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x28 hb yc8e ff6 fs2 fc0 sc0 lse ws0\">1\u00b0 gennaio 202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x292 y171b w8f h23\"><div class=\"t m0 x8 hb yc8d ff6 fs2 fc0 sc0 lse ws0\">15 maggio 2024<span class=\"ls0\"> </span></div></td><td class=\"c x287 y171c w235 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">16 maggio 2024<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y16c5 w236 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lsf ws0\">allo IAS7 e all\u2019IFRS 7)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>Il Gruppo non ha adottato anticipatamen<span class=\"_ _20\"></span>te alcun principio, interpretazione o miglioramento non<span class=\"_ _20\"></span> ancora in<span class=\"_ _264\"> </span>vigore.<span class=\"_ _264\"> </span>Le modifiche ai principi contabili sopra indicati non hanno un impatto significativo sul bilancio. <div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs160\">Area di consolidamento<span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs161\">Il <span class=\"_ _2a\"> </span>bilancio <span class=\"_ _2a\"> </span>consolidato <span class=\"_ _2a\"> </span>semestrale <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>Gruppo <span class=\"_ _2a\"> </span>Eukedos <span class=\"_ _26\"> </span>al <span class=\"_ _2a\"> </span><span class=\"ls8\">31 <span class=\"_ _2a\"> </span>dicembre <span class=\"_ _26\"> </span>2024<span class=\"ls0\"> <span class=\"_ _2a\"> </span></span></span>include <span class=\"_ _2a\"> </span>Eukedos <span class=\"_ _2a\"> </span>S.p.A. <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>l<span class=\"_ _1\"></span><span class=\"ls0\">e </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs162\">controllat<span class=\"ls0\">e <span class=\"_ _1f\"></span><span class=\"ls5\">Edos <span class=\"_ _21\"></span>S.r.l.<span class=\"ls9\">, <span class=\"_ _1f\"></span>Hiberna <span class=\"_ _21\"></span>Regis <span class=\"_ _1f\"></span>S.r.l. <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>La <span class=\"_ _1f\"></span>Villa <span class=\"_ _1f\"></span>Real <span class=\"_ _21\"></span>Estate <span class=\"_ _1f\"></span>S.r.l.</span></span> <span class=\"_ _21\"></span><span class=\"ls4\">sull</span>e <span class=\"_ _1f\"></span></span>quale <span class=\"_ _1f\"></span>Eukedos <span class=\"_ _21\"></span>S.p.A. <span class=\"_ _1f\"></span>deti<span class=\"_ _1\"></span>ene, </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs163\">direttamente, <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>100% <span class=\"_ _1f\"></span>dei <span class=\"_ _21\"></span>diritti <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>voto <span class=\"_ _21\"></span>e/o <span class=\"_ _1f\"></span>sulle <span class=\"_ _1f\"></span>quali <span class=\"_ _1f\"></span>esercita <span class=\"_ _21\"></span>il <span class=\"_ _1f\"></span>controllo <span class=\"_ _1f\"></span>potendone <span class=\"_ _1f\"></span>gover<span class=\"_ _1\"></span>nare <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>politiche </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs164\">finanziarie ed <span class=\"_ _20\"></span>operative.<span class=\"ls0\"> </span>In<span class=\"_ _20\"></span>oltre, \u00e8 <span class=\"_ _20\"></span>stato incluso <span class=\"_ _20\"></span>la collegata<span class=\"_ _20\"></span> Poggio <span class=\"_ _20\"></span>Imperiale S.r.l. <span class=\"_ _20\"></span>sulla qu<span class=\"_ _20\"></span>ale Eukedos <span class=\"_ _20\"></span>S.p.A. </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs165\">detiene, <span class=\"_ _2a\"> </span>direttamente, <span class=\"_ _2a\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>40,24% <span class=\"_ _2a\"> </span>dei <span class=\"_ _2a\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>voto. <span class=\"_ _26\"> </span>La <span class=\"_ _2a\"> </span>societ\u00e0 <span class=\"_ _2a\"> </span>collegata <span class=\"_ _2a\"> </span>\u00e8 <span class=\"_ _2a\"> </span>stat<span class=\"_ _1\"></span>a <span class=\"_ _2a\"> </span>consolidata <span class=\"_ _2a\"> </span>con <span class=\"_ _26\"> </span>il <span class=\"_ _2a\"> </span>metodo </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs166\">sintetico.<span class=\"ls0\"> </span></div><div class=\"gs167\"><table class=\"s w237 h262\" id=\"_e7e47420-4572-4cc1-bb86-af503ef6c63c\"><tr><td></td><td></td><td></td><td class=\"c x294 y171e w238 h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls5 ws0\">Capitale<span class=\"_ _264\"> </span></div></td><td class=\"c x295 y1720 w239 h264\"><div class=\"t m0 x1a1 h4 y171f ff2 fs0 fc0 sc0 ls6 ws0\">Quota <span class=\"_ _15\"> </span>di </div></td><td class=\"c x296 y171e w23a h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls6 ws0\">Quota<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x297 y1721 w4d h7e\"><div class=\"t m0 xee h4 yc94 ff2 fs0 fc0 sc0 ls7 ws0\">Societ\u00e0<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1721 w92 h7e\"><div class=\"t m0 xee h4 yc94 ff2 fs0 fc0 sc0 ls7 ws0\">Sede<span class=\"ls0\"> </span></div></td><td class=\"c x299 y1721 w4e h7e\"><div class=\"t m0 x83 h4 yc94 ff2 fs0 fc0 sc0 ls5 ws0\">Valuta<span class=\"ls0\"> </span></div></td><td class=\"c x294 y1722 w23b h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls7 ws0\">Sociale<span class=\"_ _264\"> </span></div></td><td class=\"c x295 y1722 w23c h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls7 ws0\">partecipazion<span class=\"_ _264\"> </span></div></td><td class=\"c x296 y1722 w23d h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls4 ws0\">interessenza<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x294 y1723 w23e h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls4 ws0\">(/000)<span class=\"_ _264\"> </span></div></td><td class=\"c x295 y1723 w23f h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls8 ws0\">e  (%)<span class=\"_ _264\"> </span></div></td><td class=\"c x296 y1723 w240 h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls4 ws0\">(%)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x297 y1724 w4d h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Eukedos<span class=\"ls0\"> <span class=\"ls7\">S.p.A.</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x298 y1724 w92 h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls7 ws0\">Firenze <span class=\"ls4\">(Italia)<span class=\"ls0\"> </span></span></div></td><td class=\"c x299 y1724 w4e h2\"><div class=\"t m0 x83 h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x29a y1724 w50 h2\"><div class=\"t m0 x14f h3 yc97 ff1 fs0 fc0 sc0 ls8 ws0\">28.704<span class=\"ls0\"> </span></div></td><td class=\"c x29b y1724 w93 h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Capogruppo<span class=\"ls0\"> </span></div></td><td class=\"c x29c y1724 w94 h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Capogruppo<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y1725 w4d h2\"><div class=\"t m0 xee h3 yc99 ff1 fs0 fc0 sc0 ls5 ws0\">Edos <span class=\"ls7\">S.r.l.</span><span class=\"ls7\"><span class=\"ls0\">  </span></span></div></td><td class=\"c x298 y1725 w92 h2\"><div class=\"t m0 xee h3 yc99 ff1 fs0 fc0 sc0 ls7 ws0\">Firenze<span class=\"ls0\"> <span class=\"ls4\">(Italia)</span> </span></div></td><td class=\"c x299 y1725 w4e h2\"><div class=\"t m0 x83 h3 yc99 ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x29e y1727 w241 h265\"><div class=\"t m0 x1a1 h3 y1726 ff1 fs0 fc0 sc0 ls0 ws0\">5<span class=\"ls9\">.878<span class=\"_ _264\"> </span></span></div><div class=\"t m0 x29d h3 y1726 ff1 fs0 fc0 sc0 ls8 ws0\">100,00 (*)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x29c y1725 w94 h2\"><div class=\"t m0 xee h3 yc99 ff1 fs0 fc0 sc0 ls8 ws0\">100,00<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y1728 w4d h2\"><div class=\"t m0 xee h3 yc9b ff1 fs0 fc0 sc0 ls5 ws0\">Hiberna Regis S.r.l.<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1728 w92 h2\"><div class=\"t m0 xee h3 yc9b ff1 fs0 fc0 sc0 ls7 ws0\">Firenze<span class=\"ls0\"> <span class=\"ls4\">(Italia)</span> </span></div></td><td class=\"c x299 y1728 w4e h2\"><div class=\"t m0 x83 h3 yc9b ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x2a0 y1729 w242 h265\"><div class=\"t m0 x1a1 h3 y1726 ff1 fs0 fc0 sc0 ls8 ws0\">100<span class=\"_ _264\"> </span></div><div class=\"t m0 x29f h3 y1726 ff1 fs0 fc0 sc0 ls8 ws0\">100,00 (*)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x29c y1728 w94 h2\"><div class=\"t m0 xee h3 yc9b ff1 fs0 fc0 sc0 ls8 ws0\">100,00<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y172a w4d h8\"><div class=\"t m0 xee h3 yc9d ff1 fs0 fc0 sc0 ls5 ws0\">La Villa Real Estate S.<span class=\"_ _1\"></span>r.l.<span class=\"ls0\"> </span></div></td><td class=\"c x298 y172a w92 h8\"><div class=\"t m0 xee h3 yc9d ff1 fs0 fc0 sc0 ls7 ws0\">Firenze<span class=\"ls0\"> <span class=\"ls4\">(Italia)</span> </span></div></td><td class=\"c x299 y172a w4e h8\"><div class=\"t m0 x83 h3 yc9d ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x2a0 y172c w242 h266\"><div class=\"t m0 x1a1 h3 y172b ff1 fs0 fc0 sc0 ls8 ws0\">200<span class=\"_ _264\"> </span></div><div class=\"t m0 x29f h3 y172b ff1 fs0 fc0 sc0 ls8 ws0\">100,00 (*)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x29c y172a w94 h8\"><div class=\"t m0 xee h3 yc9d ff1 fs0 fc0 sc0 ls8 ws0\">100,00<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y172d w4d h2\"><div class=\"t m0 xee h3 yc9f ff1 fs0 fc0 sc0 ls7 ws0\">Poggio Imperiale S.r.l.<span class=\"ls0\"> </span></div></td><td class=\"c x298 y172d w92 h2\"><div class=\"t m0 xee h3 yc9f ff1 fs0 fc0 sc0 ls7 ws0\">Firenze <span class=\"ls4\">(Italia)<span class=\"ls0\"> </span></span></div></td><td class=\"c x299 y172d w4e h2\"><div class=\"t m0 x83 h3 yc9f ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x2a2 y16c5 w243 h267\"><div class=\"t m0 x1a1 h3 y172b ff1 fs0 fc0 sc0 ls8 ws0\">10<span class=\"_ _264\"> </span></div><div class=\"t m0 x2a1 h3 y172b ff1 fs0 fc0 sc0 ls0 ws0\">4<span class=\"ls8\">0,24</span> <span class=\"ls4\">(*)<span class=\"_ _264\"> </span></span></div></td><td></td><td class=\"c x29c y172d w94 h2\"><div class=\"t m0 xee h3 yc9f ff1 fs0 fc0 sc0 ls8 ws0\">40,24<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs168\">(*) <span class=\"ls0\">  <span class=\"ls7\">Partecipazione detenuta direttamente </span> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-300": {
   "value": "<div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls5 ws0 gs4d\">Continuit\u00e0 aziendale<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs4e\">Il bilancio \u00e8 redatto sul presupposto della continuit\u00e0 a<span class=\"_ _20\"></span>ziendale.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs4f\">In considerazione <span class=\"ls8\">dell\u2019andamento economico del Gruppo gli Amministratori ritengono che i flussi<span class=\"_ _1\"></span> di cassa<span class=\"_ _264\"> </span></span><span class=\"ls8\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs50\">prodotti dalla gestione corrente sommati alle ri<span class=\"_ _1\"></span>sorse finanziarie gi\u00e0 disponibili ed a quell<span class=\"_ _1\"></span>e rese disponibili dal<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs51\">Gruppo siano sufficien<span class=\"_ _1\"></span>ti a far fronte all<span class=\"_ _1\"></span>\u2019intero fabbi<span class=\"ls4\">sogno fin<span class=\"ls8\">anziario per i prossimi 12 mesi<span class=\"ls9\">.  </span></span></span><span class=\"ls4\"><span class=\"ls8\"><span class=\"ls9\"><span class=\"ls0\"> </span></span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-301": {
   "value": "<div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls26 ws0 gs53\">Metodologia <span class=\"_ _1\"></span>di consolid<span class=\"_ _1\"></span>amento<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs54\">Partecipazioni in soci<span class=\"_ _1\"></span>et\u00e0 controllate<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs55\">Sono consi<span class=\"_ _1\"></span>derate <span class=\"_ _1\"></span>controllate <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo es<span class=\"_ _1\"></span>ercita <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>cos\u00ec <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>definito <span class=\"_ _1\"></span>dallo <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>10<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs56\">(\u201cBilancio  consolidato\u201d) <span class=\"_ _2b\"> </span>ovvero  quelle <span class=\"_ _2b\"> </span>per  cui  il  G<span class=\"_ _20\"></span>ruppo  ha  il <span class=\"_ _2b\"> </span>potere  direttamente <span class=\"_ _2b\"> </span>o  indirettamente  di<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs57\">determinare <span class=\"_ _2a\"> </span>le <span class=\"_ _26\"> </span>politiche <span class=\"_ _2a\"> </span>finanziarie <span class=\"_ _26\"> </span>ed <span class=\"_ _2a\"> </span>operative <span class=\"_ _26\"> </span>al <span class=\"_ _2a\"> </span>fine <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>ottenere <span class=\"_ _26\"> </span>benefici <span class=\"_ _2a\"> </span>dalla <span class=\"_ _26\"> </span>loro <span class=\"_ _2a\"> </span>attivit\u00e0. <span class=\"_ _26\"> </span>Le <span class=\"_ _2a\"> </span>societ\u00e0<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs58\">controllate vengono incluse nel <span class=\"_ _1\"></span>bilancio consolidato a part<span class=\"_ _1\"></span>ire dalla data nella <span class=\"_ _1\"></span>quale si assume il cont<span class=\"_ _1\"></span>rollo fino<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs59\">al momento in cui tale controllo cessa di esist<span class=\"_ _1\"></span>ere. <span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs5a\">Procedure di consolida<span class=\"_ _1\"></span>mento<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs5b\">Sono consolidate con il metodo integrale le societ\u00e0 i<span class=\"_ _1\"></span>n cui il Gruppo esercita il controllo.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs5c\">In  sede  di  c<span class=\"_ _20\"></span>onsolidamento,  sono  elisi <span class=\"_ _2b\"> </span>i  valori  derivanti <span class=\"_ _2b\"> </span>da  rapporti  intercorsi  tra <span class=\"_ _2b\"> </span>le  societ\u00e0  controllate<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs5d\">consolidate, <span class=\"_ _20\"></span>in <span class=\"_ _20\"></span>particolare <span class=\"_ _20\"></span>derivanti <span class=\"_ _22\"></span>da crediti <span class=\"_ _22\"></span>e debiti <span class=\"_ _22\"></span>in essere <span class=\"_ _22\"></span>alla fine <span class=\"_ _22\"></span>del <span class=\"_ _20\"></span>periodo, <span class=\"_ _20\"></span>costi <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>ricavi nonch\u00e9 <span class=\"_ _22\"></span>oneri<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs5e\">e proventi <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>. Sono <span class=\"_ _1\"></span>al<span class=\"ls4\">trettanto <span class=\"_ _1\"></span>elisi <span class=\"_ _1\"></span>gli utili <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>perdite significativi <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>tra le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>controllate<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs5f\">consolidate integralmente.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs60\">La <span class=\"_ _2b\"> </span>quota  di <span class=\"_ _2c\"> </span>interess<span class=\"_ _1\"></span>enza  degli <span class=\"_ _2c\"> </span>azionisti<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>di  minoranza <span class=\"_ _2c\"> </span>nelle  attivit\u00e0  nette <span class=\"_ _2c\"> </span>delle  controllate  consolidate <span class=\"_ _2c\"> </span>\u00e8<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs61\">identificata separatamente rispetto al patrimonio netto di Gruppo. Tale interessenza viene determinata in base<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs62\">alla <span class=\"_ _2a\"> </span>percentuale <span class=\"_ _2a\"> </span>da <span class=\"_ _2a\"> </span>essi <span class=\"_ _26\"> </span>detenuta <span class=\"_ _2a\"></span>nei <span class=\"_ _2a\"></span><span class=\"ls4\">fair <span class=\"_ _2a\"></span>value <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>iscritte <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>data <span class=\"_ _2a\"></span>dell\u2019acquisizione<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs63\">originaria <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>nelle <span class=\"_ _23\"></span>variazioni <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>patrimonio <span class=\"_ _23\"></span>netto <span class=\"_ _23\"></span>dopo <span class=\"_ _23\"></span>tale <span class=\"_ _23\"></span>data. <span class=\"_ _23\"></span>Successivamente <span class=\"_ _23\"></span>le <span class=\"_ _23\"></span>perdite <span class=\"_ _23\"></span>attribuibili <span class=\"_ _23\"></span>agli<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs64\">azionisti <span class=\"_ _21\"></span>di <span class=\"_ _23\"></span>minoranza <span class=\"_ _23\"></span>eccedenti <span class=\"_ _21\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>patrimonio <span class=\"_ _23\"></span>netto <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>loro <span class=\"_ _23\"></span>spettanza<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls4\">sono <span class=\"_ _23\"></span>attribuite <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>patrimonio <span class=\"_ _21\"></span>netto <span class=\"_ _21\"></span>di<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls4\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs65\">Gruppo <span class=\"_ _1f\"></span>ad <span class=\"_ _21\"></span>eccezione <span class=\"_ _1f\"></span>dei <span class=\"_ _21\"></span>casi <span class=\"_ _1f\"></span>in <span class=\"_ _21\"></span>cui <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>mino<span class=\"_ _1\"></span>ranze <span class=\"_ _1f\"></span>hanno <span class=\"_ _21\"></span>un\u2019obbligazione <span class=\"_ _21\"></span>vincolante <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>sono <span class=\"_ _1f\"></span>in <span class=\"_ _21\"></span>grado <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>fare<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs66\">ulteriori investimenti per coprire le perdi<span class=\"_ _1\"></span>te. <span class=\"ls0\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs67\">Aggregazione d\u2019imprese<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs68\">L\u2019acquisizione <span class=\"_ _25\"> </span>di <span class=\"_ _24\"> </span>imprese <span class=\"_ _24\"> </span>co<span class=\"_ _1\"></span>ntrollate <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _25\"> </span>contabilizzata <span class=\"_ _25\"> </span>secondo <span class=\"_ _24\"> </span>il <span class=\"_ _25\"> </span>metodo <span class=\"_ _24\"> </span>dell\u2019acquis<span class=\"_ _1\"></span>izione. <span class=\"_ _24\"> </span>Il <span class=\"_ _25\"> </span>costo<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs69\">dell\u2019acquisizione <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1\"></span>determinato <span class=\"_ _1f\"></span>dalla <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ommatoria <span class=\"_ _1\"></span>dei <span class=\"_ _1f\"></span>valori <span class=\"_ _1f\"></span>correnti, <span class=\"_ _1\"></span>alla <span class=\"_ _1f\"></span>data <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>scambio, <span class=\"_ _1f\"></span>delle <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>date,<span class=\"_ _264\"> </span> </div>delle <span class=\"_ _23\"></span>passivit\u00e0 <span class=\"_ _2a\"> </span>sostenute <span class=\"_ _2a\"></span>o <span class=\"_ _23\"></span>assunte, <span class=\"_ _2a\"> </span>e <span class=\"_ _23\"></span>degli <span class=\"_ _2a\"> </span>strumenti <span class=\"_ _2a\"></span>finanziari <span class=\"_ _23\"></span>emessi <span class=\"_ _2a\"> </span>dal <span class=\"_ _2a\"></span>gruppo <span class=\"_ _23\"></span>in <span class=\"_ _2a\"></span>cambio <span class=\"_ _23\"></span>del <span class=\"_ _2a\"> </span>controllo<span class=\"_ _264\"> </span>dell\u2019impresa acquisita, pi\u00f9 i costi diret<span class=\"_ _1\"></span>tamente attribuibili all\u2019aggregazione.<span class=\"_ _264\"> </span>Le <span class=\"_ _22\"></span>Business Combination <span class=\"_ _22\"></span>effettuate <span class=\"_ _20\"></span>tra <span class=\"_ _22\"></span>entit\u00e0 <span class=\"_ _20\"></span>sotto <span class=\"_ _22\"></span>comune controllo <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>rient<span class=\"_ _1\"></span>rano <span class=\"_ _22\"></span>nell\u2019<span class=\"_ _1\"></span>ambito <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>applicazione<span class=\"_ _264\"> </span>dell\u2019IFRS 3<span class=\"_ _264\"> </span>Partecipazioni in soci<span class=\"_ _1\"></span>et\u00e0 collegate<span class=\"ls0\"> </span>Sono  le  imprese <span class=\"_ _2b\"> </span>nelle  quali  il  G<span class=\"_ _20\"></span>ruppo  esercita  un\u2019influenza  notevole <span class=\"_ _2b\"> </span>cos\u00ec  come  definita  dallo <span class=\"_ _2b\"> </span>IAS  28<span class=\"_ _264\"> </span>(\u201cPartecipazioni <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>collegate\u201d) <span class=\"_ _26\"> </span>ma <span class=\"_ _2c\"> </span>non <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>controllo <span class=\"_ _2c\"> </span>o <span class=\"_ _26\"> </span>il <span class=\"_ _2c\"> </span>controllo <span class=\"_ _26\"> </span>congiunto <span class=\"_ _26\"> </span>sulle <span class=\"_ _26\"> </span>politiche <span class=\"_ _2c\"> </span>finanziarie <span class=\"_ _26\"> </span>ed<span class=\"_ _264\"> </span>operative. <span class=\"_ _21\"></span><span class=\"ls5\">Le <span class=\"_ _23\"></span>partecipazioni <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>imprese <span class=\"_ _21\"></span>colleg<span class=\"_ _1\"></span>ate <span class=\"_ _21\"></span>sono <span class=\"_ _23\"></span>contabilizzate<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>con <span class=\"_ _23\"></span>il <span class=\"_ _21\"></span>metod<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>del <span class=\"_ _23\"></span>patrimonio <span class=\"_ _23\"></span>netto, <span class=\"_ _23\"></span>a<span class=\"_ _264\"> </span></span>partire <span class=\"_ _23\"></span>dalla <span class=\"_ _21\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>in <span class=\"_ _23\"></span>cui <span class=\"_ _23\"></span>inizia <span class=\"_ _23\"></span>l\u2019influenza <span class=\"_ _23\"></span>notevole <span class=\"_ _23\"></span>fino <span class=\"_ _23\"></span>al <span class=\"_ _23\"></span>momento <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>cui <span class=\"_ _21\"></span>tale <span class=\"_ _23\"></span>influenza <span class=\"_ _23\"></span>notevole <span class=\"_ _23\"></span>cessa <span class=\"_ _23\"></span>di<span class=\"_ _264\"> </span>esistere.<span class=\"ls0\"> <span class=\"_ _2a\"> </span><span class=\"ls5\">Qualora <span class=\"_ _2a\"> </span>l\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>quota <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>pertine<span class=\"_ _1\"></span>nza <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>Gruppo <span class=\"_ _2a\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>perdite <span class=\"_ _2a\"> </span>della <span class=\"_ _2a\"> </span>co<span class=\"_ _1\"></span>ll</span></span>egata <span class=\"_ _23\"></span>ecceda <span class=\"_ _2a\"> </span>il <span class=\"_ _26\"> </span>valore<span class=\"_ _264\"> </span>contabile della partecipazione in bilancio, <span class=\"_ _20\"></span>si procede ad azzerare <span class=\"_ _20\"></span>il valore della partecipazione e <span class=\"_ _20\"></span>la quota delle<span class=\"_ _264\"> </span>ulteriori perdite non \u00e8 rilevata, ad eccezione e <span class=\"_ _1\"></span>nella misura in cui il Gruppo abbia l\u2019obbligo di <span class=\"_ _1\"></span>risponderne.<span class=\"_ _264\"> </span>Area di consolidamento<span class=\"ls0\"> </span>Il <span class=\"_ _2a\"> </span>bilancio <span class=\"_ _2a\"> </span>consolidato <span class=\"_ _2a\"> </span>semestrale <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>Gruppo <span class=\"_ _2a\"> </span>Eukedos <span class=\"_ _26\"> </span>al <span class=\"_ _2a\"> </span><span class=\"ls8\">31 <span class=\"_ _2a\"> </span>dicembre <span class=\"_ _26\"> </span>2024<span class=\"ls0\"> <span class=\"_ _2a\"> </span></span></span>include <span class=\"_ _2a\"> </span>Eukedos <span class=\"_ _2a\"> </span>S.p.A. <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>l<span class=\"_ _1\"></span><span class=\"ls0\">e </span>controllat<span class=\"ls0\">e <span class=\"_ _1f\"></span><span class=\"ls5\">Edos <span class=\"_ _21\"></span>S.r.l.<span class=\"ls9\">, <span class=\"_ _1f\"></span>Hiberna <span class=\"_ _21\"></span>Regis <span class=\"_ _1f\"></span>S.r.l. <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>La <span class=\"_ _1f\"></span>Villa <span class=\"_ _1f\"></span>Real <span class=\"_ _21\"></span>Estate <span class=\"_ _1f\"></span>S.r.l.</span></span> <span class=\"_ _21\"></span><span class=\"ls4\">sull</span>e <span class=\"_ _1f\"></span></span>quale <span class=\"_ _1f\"></span>Eukedos <span class=\"_ _21\"></span>S.p.A. <span class=\"_ _1f\"></span>deti<span class=\"_ _1\"></span>ene, direttamente, <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>100% <span class=\"_ _1f\"></span>dei <span class=\"_ _21\"></span>diritti <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>voto <span class=\"_ _21\"></span>e/o <span class=\"_ _1f\"></span>sulle <span class=\"_ _1f\"></span>quali <span class=\"_ _1f\"></span>esercita <span class=\"_ _21\"></span>il <span class=\"_ _1f\"></span>controllo <span class=\"_ _1f\"></span>potendone <span class=\"_ _1f\"></span>gover<span class=\"_ _1\"></span>nare <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>politiche finanziarie ed <span class=\"_ _20\"></span>operative.<span class=\"ls0\"> </span>In<span class=\"_ _20\"></span>oltre, \u00e8 <span class=\"_ _20\"></span>stato incluso <span class=\"_ _20\"></span>la collegata<span class=\"_ _20\"></span> Poggio <span class=\"_ _20\"></span>Imperiale S.r.l. <span class=\"_ _20\"></span>sulla qu<span class=\"_ _20\"></span>ale Eukedos <span class=\"_ _20\"></span>S.p.A. detiene, <span class=\"_ _2a\"> </span>direttamente, <span class=\"_ _2a\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>40,24% <span class=\"_ _2a\"> </span>dei <span class=\"_ _2a\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>voto. <span class=\"_ _26\"> </span>La <span class=\"_ _2a\"> </span>societ\u00e0 <span class=\"_ _2a\"> </span>collegata <span class=\"_ _2a\"> </span>\u00e8 <span class=\"_ _2a\"> </span>stat<span class=\"_ _1\"></span>a <span class=\"_ _2a\"> </span>consolidata <span class=\"_ _2a\"> </span>con <span class=\"_ _26\"> </span>il <span class=\"_ _2a\"> </span>metodo sintetico.<span class=\"ls0\"> </span><table class=\"s w237 h262\" id=\"_e7e47420-4572-4cc1-bb86-af503ef6c63c\"><tr><td></td><td></td><td></td><td class=\"c x294 y171e w238 h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls5 ws0\">Capitale<span class=\"_ _264\"> </span></div></td><td class=\"c x295 y1720 w239 h264\"><div class=\"t m0 x1a1 h4 y171f ff2 fs0 fc0 sc0 ls6 ws0\">Quota <span class=\"_ _15\"> </span>di </div></td><td class=\"c x296 y171e w23a h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls6 ws0\">Quota<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x297 y1721 w4d h7e\"><div class=\"t m0 xee h4 yc94 ff2 fs0 fc0 sc0 ls7 ws0\">Societ\u00e0<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1721 w92 h7e\"><div class=\"t m0 xee h4 yc94 ff2 fs0 fc0 sc0 ls7 ws0\">Sede<span class=\"ls0\"> </span></div></td><td class=\"c x299 y1721 w4e h7e\"><div class=\"t m0 x83 h4 yc94 ff2 fs0 fc0 sc0 ls5 ws0\">Valuta<span class=\"ls0\"> </span></div></td><td class=\"c x294 y1722 w23b h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls7 ws0\">Sociale<span class=\"_ _264\"> </span></div></td><td class=\"c x295 y1722 w23c h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls7 ws0\">partecipazion<span class=\"_ _264\"> </span></div></td><td class=\"c x296 y1722 w23d h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls4 ws0\">interessenza<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x294 y1723 w23e h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls4 ws0\">(/000)<span class=\"_ _264\"> </span></div></td><td class=\"c x295 y1723 w23f h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls8 ws0\">e  (%)<span class=\"_ _264\"> </span></div></td><td class=\"c x296 y1723 w240 h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls4 ws0\">(%)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x297 y1724 w4d h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Eukedos<span class=\"ls0\"> <span class=\"ls7\">S.p.A.</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x298 y1724 w92 h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls7 ws0\">Firenze <span class=\"ls4\">(Italia)<span class=\"ls0\"> </span></span></div></td><td class=\"c x299 y1724 w4e h2\"><div class=\"t m0 x83 h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x29a y1724 w50 h2\"><div class=\"t m0 x14f h3 yc97 ff1 fs0 fc0 sc0 ls8 ws0\">28.704<span class=\"ls0\"> </span></div></td><td class=\"c x29b y1724 w93 h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Capogruppo<span class=\"ls0\"> </span></div></td><td class=\"c x29c y1724 w94 h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Capogruppo<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y1725 w4d h2\"><div class=\"t m0 xee h3 yc99 ff1 fs0 fc0 sc0 ls5 ws0\">Edos <span class=\"ls7\">S.r.l.</span><span class=\"ls7\"><span class=\"ls0\">  </span></span></div></td><td class=\"c x298 y1725 w92 h2\"><div class=\"t m0 xee h3 yc99 ff1 fs0 fc0 sc0 ls7 ws0\">Firenze<span class=\"ls0\"> <span class=\"ls4\">(Italia)</span> </span></div></td><td class=\"c x299 y1725 w4e h2\"><div class=\"t m0 x83 h3 yc99 ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x29e y1727 w241 h265\"><div class=\"t m0 x1a1 h3 y1726 ff1 fs0 fc0 sc0 ls0 ws0\">5<span class=\"ls9\">.878<span class=\"_ _264\"> </span></span></div><div class=\"t m0 x29d h3 y1726 ff1 fs0 fc0 sc0 ls8 ws0\">100,00 (*)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x29c y1725 w94 h2\"><div class=\"t m0 xee h3 yc99 ff1 fs0 fc0 sc0 ls8 ws0\">100,00<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y1728 w4d h2\"><div class=\"t m0 xee h3 yc9b ff1 fs0 fc0 sc0 ls5 ws0\">Hiberna Regis S.r.l.<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1728 w92 h2\"><div class=\"t m0 xee h3 yc9b ff1 fs0 fc0 sc0 ls7 ws0\">Firenze<span class=\"ls0\"> <span class=\"ls4\">(Italia)</span> </span></div></td><td class=\"c x299 y1728 w4e h2\"><div class=\"t m0 x83 h3 yc9b ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x2a0 y1729 w242 h265\"><div class=\"t m0 x1a1 h3 y1726 ff1 fs0 fc0 sc0 ls8 ws0\">100<span class=\"_ _264\"> </span></div><div class=\"t m0 x29f h3 y1726 ff1 fs0 fc0 sc0 ls8 ws0\">100,00 (*)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x29c y1728 w94 h2\"><div class=\"t m0 xee h3 yc9b ff1 fs0 fc0 sc0 ls8 ws0\">100,00<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y172a w4d h8\"><div class=\"t m0 xee h3 yc9d ff1 fs0 fc0 sc0 ls5 ws0\">La Villa Real Estate S.<span class=\"_ _1\"></span>r.l.<span class=\"ls0\"> </span></div></td><td class=\"c x298 y172a w92 h8\"><div class=\"t m0 xee h3 yc9d ff1 fs0 fc0 sc0 ls7 ws0\">Firenze<span class=\"ls0\"> <span class=\"ls4\">(Italia)</span> </span></div></td><td class=\"c x299 y172a w4e h8\"><div class=\"t m0 x83 h3 yc9d ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x2a0 y172c w242 h266\"><div class=\"t m0 x1a1 h3 y172b ff1 fs0 fc0 sc0 ls8 ws0\">200<span class=\"_ _264\"> </span></div><div class=\"t m0 x29f h3 y172b ff1 fs0 fc0 sc0 ls8 ws0\">100,00 (*)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x29c y172a w94 h8\"><div class=\"t m0 xee h3 yc9d ff1 fs0 fc0 sc0 ls8 ws0\">100,00<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y172d w4d h2\"><div class=\"t m0 xee h3 yc9f ff1 fs0 fc0 sc0 ls7 ws0\">Poggio Imperiale S.r.l.<span class=\"ls0\"> </span></div></td><td class=\"c x298 y172d w92 h2\"><div class=\"t m0 xee h3 yc9f ff1 fs0 fc0 sc0 ls7 ws0\">Firenze <span class=\"ls4\">(Italia)<span class=\"ls0\"> </span></span></div></td><td class=\"c x299 y172d w4e h2\"><div class=\"t m0 x83 h3 yc9f ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x2a2 y16c5 w243 h267\"><div class=\"t m0 x1a1 h3 y172b ff1 fs0 fc0 sc0 ls8 ws0\">10<span class=\"_ _264\"> </span></div><div class=\"t m0 x2a1 h3 y172b ff1 fs0 fc0 sc0 ls0 ws0\">4<span class=\"ls8\">0,24</span> <span class=\"ls4\">(*)<span class=\"_ _264\"> </span></span></div></td><td></td><td class=\"c x29c y172d w94 h2\"><div class=\"t m0 xee h3 yc9f ff1 fs0 fc0 sc0 ls8 ws0\">40,24<span class=\"ls0\"> </span></div></td></tr></table>(*) <span class=\"ls0\">  <span class=\"ls7\">Partecipazione detenuta direttamente </span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-310": {
   "value": "Partecipazioni in soci<span class=\"_ _1\"></span>et\u00e0 controllate<span class=\"_ _264\"> </span>Sono consi<span class=\"_ _1\"></span>derate <span class=\"_ _1\"></span>controllate <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo es<span class=\"_ _1\"></span>ercita <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>cos\u00ec <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>definito <span class=\"_ _1\"></span>dallo <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>10<span class=\"_ _264\"> </span>(\u201cBilancio  consolidato\u201d) <span class=\"_ _2b\"> </span>ovvero  quelle <span class=\"_ _2b\"> </span>per  cui  il  G<span class=\"_ _20\"></span>ruppo  ha  il <span class=\"_ _2b\"> </span>potere  direttamente <span class=\"_ _2b\"> </span>o  indirettamente  di<span class=\"_ _264\"> </span>determinare <span class=\"_ _2a\"> </span>le <span class=\"_ _26\"> </span>politiche <span class=\"_ _2a\"> </span>finanziarie <span class=\"_ _26\"> </span>ed <span class=\"_ _2a\"> </span>operative <span class=\"_ _26\"> </span>al <span class=\"_ _2a\"> </span>fine <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>ottenere <span class=\"_ _26\"> </span>benefici <span class=\"_ _2a\"> </span>dalla <span class=\"_ _26\"> </span>loro <span class=\"_ _2a\"> </span>attivit\u00e0. <span class=\"_ _26\"> </span>Le <span class=\"_ _2a\"> </span>societ\u00e0<span class=\"_ _264\"> </span>controllate vengono incluse nel <span class=\"_ _1\"></span>bilancio consolidato a part<span class=\"_ _1\"></span>ire dalla data nella <span class=\"_ _1\"></span>quale si assume il cont<span class=\"_ _1\"></span>rollo fino<span class=\"_ _264\"> </span>al momento in cui tale controllo cessa di esist<span class=\"_ _1\"></span>ere. Procedure di consolida<span class=\"_ _1\"></span>mento<span class=\"_ _264\"> </span>Sono consolidate con il metodo integrale le societ\u00e0 i<span class=\"_ _1\"></span>n cui il Gruppo esercita il controllo.<span class=\"_ _264\"> </span>In  sede  di  c<span class=\"_ _20\"></span>onsolidamento,  sono  elisi <span class=\"_ _2b\"> </span>i  valori  derivanti <span class=\"_ _2b\"> </span>da  rapporti  intercorsi  tra <span class=\"_ _2b\"> </span>le  societ\u00e0  controllate<span class=\"_ _264\"> </span>consolidate, <span class=\"_ _20\"></span>in <span class=\"_ _20\"></span>particolare <span class=\"_ _20\"></span>derivanti <span class=\"_ _22\"></span>da crediti <span class=\"_ _22\"></span>e debiti <span class=\"_ _22\"></span>in essere <span class=\"_ _22\"></span>alla fine <span class=\"_ _22\"></span>del <span class=\"_ _20\"></span>periodo, <span class=\"_ _20\"></span>costi <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>ricavi nonch\u00e9 <span class=\"_ _22\"></span>oneri<span class=\"_ _264\"> </span>e proventi <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>. Sono <span class=\"_ _1\"></span>al<span class=\"ls4\">trettanto <span class=\"_ _1\"></span>elisi <span class=\"_ _1\"></span>gli utili <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>perdite significativi <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>tra le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>controllate<span class=\"_ _264\"> </span></span>consolidate integralmente.<span class=\"_ _264\"> </span>La <span class=\"_ _2b\"> </span>quota  di <span class=\"_ _2c\"> </span>interess<span class=\"_ _1\"></span>enza  degli <span class=\"_ _2c\"> </span>azionisti<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>di  minoranza <span class=\"_ _2c\"> </span>nelle  attivit\u00e0  nette <span class=\"_ _2c\"> </span>delle  controllate  consolidate <span class=\"_ _2c\"> </span>\u00e8<span class=\"_ _264\"> </span>identificata separatamente rispetto al patrimonio netto di Gruppo. Tale interessenza viene determinata in base<span class=\"_ _264\"> </span>alla <span class=\"_ _2a\"> </span>percentuale <span class=\"_ _2a\"> </span>da <span class=\"_ _2a\"> </span>essi <span class=\"_ _26\"> </span>detenuta <span class=\"_ _2a\"></span>nei <span class=\"_ _2a\"></span><span class=\"ls4\">fair <span class=\"_ _2a\"></span>value <span class=\"_ _2a\"></span>delle <span class=\"_ _2a\"></span>attivit\u00e0 <span class=\"_ _2a\"></span>e <span class=\"_ _2a\"></span>passivit\u00e0 <span class=\"_ _2a\"></span>iscritte <span class=\"_ _2a\"></span>alla <span class=\"_ _2a\"></span>data <span class=\"_ _2a\"></span>dell\u2019acquisizione<span class=\"_ _264\"> </span></span>originaria <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>nelle <span class=\"_ _23\"></span>variazioni <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>patrimonio <span class=\"_ _23\"></span>netto <span class=\"_ _23\"></span>dopo <span class=\"_ _23\"></span>tale <span class=\"_ _23\"></span>data. <span class=\"_ _23\"></span>Successivamente <span class=\"_ _23\"></span>le <span class=\"_ _23\"></span>perdite <span class=\"_ _23\"></span>attribuibili <span class=\"_ _23\"></span>agli<span class=\"_ _264\"> </span>azionisti <span class=\"_ _21\"></span>di <span class=\"_ _23\"></span>minoranza <span class=\"_ _23\"></span>eccedenti <span class=\"_ _21\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>patrimonio <span class=\"_ _23\"></span>netto <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>loro <span class=\"_ _23\"></span>spettanza<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls4\">sono <span class=\"_ _23\"></span>attribuite <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>patrimonio <span class=\"_ _21\"></span>netto <span class=\"_ _21\"></span>di<span class=\"_ _264\"> </span></span></span>Gruppo <span class=\"_ _1f\"></span>ad <span class=\"_ _21\"></span>eccezione <span class=\"_ _1f\"></span>dei <span class=\"_ _21\"></span>casi <span class=\"_ _1f\"></span>in <span class=\"_ _21\"></span>cui <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>mino<span class=\"_ _1\"></span>ranze <span class=\"_ _1f\"></span>hanno <span class=\"_ _21\"></span>un\u2019obbligazione <span class=\"_ _21\"></span>vincolante <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>sono <span class=\"_ _1f\"></span>in <span class=\"_ _21\"></span>grado <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>fare<span class=\"_ _264\"> </span>ulteriori investimenti per coprire le perdi<span class=\"_ _1\"></span>te. <span class=\"ls0\"> </span>Area di consolidamento<span class=\"ls0\"> </span>Il <span class=\"_ _2a\"> </span>bilancio <span class=\"_ _2a\"> </span>consolidato <span class=\"_ _2a\"> </span>semestrale <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>Gruppo <span class=\"_ _2a\"> </span>Eukedos <span class=\"_ _26\"> </span>al <span class=\"_ _2a\"> </span><span class=\"ls8\">31 <span class=\"_ _2a\"> </span>dicembre <span class=\"_ _26\"> </span>2024<span class=\"ls0\"> <span class=\"_ _2a\"> </span></span></span>include <span class=\"_ _2a\"> </span>Eukedos <span class=\"_ _2a\"> </span>S.p.A. <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>l<span class=\"_ _1\"></span><span class=\"ls0\">e </span>controllat<span class=\"ls0\">e <span class=\"_ _1f\"></span><span class=\"ls5\">Edos <span class=\"_ _21\"></span>S.r.l.<span class=\"ls9\">, <span class=\"_ _1f\"></span>Hiberna <span class=\"_ _21\"></span>Regis <span class=\"_ _1f\"></span>S.r.l. <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>La <span class=\"_ _1f\"></span>Villa <span class=\"_ _1f\"></span>Real <span class=\"_ _21\"></span>Estate <span class=\"_ _1f\"></span>S.r.l.</span></span> <span class=\"_ _21\"></span><span class=\"ls4\">sull</span>e <span class=\"_ _1f\"></span></span>quale <span class=\"_ _1f\"></span>Eukedos <span class=\"_ _21\"></span>S.p.A. <span class=\"_ _1f\"></span>deti<span class=\"_ _1\"></span>ene, direttamente, <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>100% <span class=\"_ _1f\"></span>dei <span class=\"_ _21\"></span>diritti <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>voto <span class=\"_ _21\"></span>e/o <span class=\"_ _1f\"></span>sulle <span class=\"_ _1f\"></span>quali <span class=\"_ _1f\"></span>esercita <span class=\"_ _21\"></span>il <span class=\"_ _1f\"></span>controllo <span class=\"_ _1f\"></span>potendone <span class=\"_ _1f\"></span>gover<span class=\"_ _1\"></span>nare <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>politiche finanziarie ed <span class=\"_ _20\"></span>operative.<span class=\"ls0\"> </span>In<span class=\"_ _20\"></span>oltre, \u00e8 <span class=\"_ _20\"></span>stato incluso <span class=\"_ _20\"></span>la collegata<span class=\"_ _20\"></span> Poggio <span class=\"_ _20\"></span>Imperiale S.r.l. <span class=\"_ _20\"></span>sulla qu<span class=\"_ _20\"></span>ale Eukedos <span class=\"_ _20\"></span>S.p.A. detiene, <span class=\"_ _2a\"> </span>direttamente, <span class=\"_ _2a\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>40,24% <span class=\"_ _2a\"> </span>dei <span class=\"_ _2a\"> </span>dir<span class=\"_ _1\"></span>itti <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>voto. <span class=\"_ _26\"> </span>La <span class=\"_ _2a\"> </span>societ\u00e0 <span class=\"_ _2a\"> </span>collegata <span class=\"_ _2a\"> </span>\u00e8 <span class=\"_ _2a\"> </span>stat<span class=\"_ _1\"></span>a <span class=\"_ _2a\"> </span>consolidata <span class=\"_ _2a\"> </span>con <span class=\"_ _26\"> </span>il <span class=\"_ _2a\"> </span>metodo sintetico.<span class=\"ls0\"> </span><table class=\"s w237 h262\" id=\"_e7e47420-4572-4cc1-bb86-af503ef6c63c\"><tr><td></td><td></td><td></td><td class=\"c x294 y171e w238 h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls5 ws0\">Capitale<span class=\"_ _264\"> </span></div></td><td class=\"c x295 y1720 w239 h264\"><div class=\"t m0 x1a1 h4 y171f ff2 fs0 fc0 sc0 ls6 ws0\">Quota <span class=\"_ _15\"> </span>di </div></td><td class=\"c x296 y171e w23a h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls6 ws0\">Quota<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x297 y1721 w4d h7e\"><div class=\"t m0 xee h4 yc94 ff2 fs0 fc0 sc0 ls7 ws0\">Societ\u00e0<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1721 w92 h7e\"><div class=\"t m0 xee h4 yc94 ff2 fs0 fc0 sc0 ls7 ws0\">Sede<span class=\"ls0\"> </span></div></td><td class=\"c x299 y1721 w4e h7e\"><div class=\"t m0 x83 h4 yc94 ff2 fs0 fc0 sc0 ls5 ws0\">Valuta<span class=\"ls0\"> </span></div></td><td class=\"c x294 y1722 w23b h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls7 ws0\">Sociale<span class=\"_ _264\"> </span></div></td><td class=\"c x295 y1722 w23c h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls7 ws0\">partecipazion<span class=\"_ _264\"> </span></div></td><td class=\"c x296 y1722 w23d h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls4 ws0\">interessenza<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x294 y1723 w23e h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls4 ws0\">(/000)<span class=\"_ _264\"> </span></div></td><td class=\"c x295 y1723 w23f h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls8 ws0\">e  (%)<span class=\"_ _264\"> </span></div></td><td class=\"c x296 y1723 w240 h263\"><div class=\"t m0 x1a1 h4 y171d ff2 fs0 fc0 sc0 ls4 ws0\">(%)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x297 y1724 w4d h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Eukedos<span class=\"ls0\"> <span class=\"ls7\">S.p.A.</span></span><span class=\"ls0\"> </span></div></td><td class=\"c x298 y1724 w92 h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls7 ws0\">Firenze <span class=\"ls4\">(Italia)<span class=\"ls0\"> </span></span></div></td><td class=\"c x299 y1724 w4e h2\"><div class=\"t m0 x83 h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x29a y1724 w50 h2\"><div class=\"t m0 x14f h3 yc97 ff1 fs0 fc0 sc0 ls8 ws0\">28.704<span class=\"ls0\"> </span></div></td><td class=\"c x29b y1724 w93 h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Capogruppo<span class=\"ls0\"> </span></div></td><td class=\"c x29c y1724 w94 h2\"><div class=\"t m0 xee h3 yc97 ff1 fs0 fc0 sc0 ls5 ws0\">Capogruppo<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y1725 w4d h2\"><div class=\"t m0 xee h3 yc99 ff1 fs0 fc0 sc0 ls5 ws0\">Edos <span class=\"ls7\">S.r.l.</span><span class=\"ls7\"><span class=\"ls0\">  </span></span></div></td><td class=\"c x298 y1725 w92 h2\"><div class=\"t m0 xee h3 yc99 ff1 fs0 fc0 sc0 ls7 ws0\">Firenze<span class=\"ls0\"> <span class=\"ls4\">(Italia)</span> </span></div></td><td class=\"c x299 y1725 w4e h2\"><div class=\"t m0 x83 h3 yc99 ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x29e y1727 w241 h265\"><div class=\"t m0 x1a1 h3 y1726 ff1 fs0 fc0 sc0 ls0 ws0\">5<span class=\"ls9\">.878<span class=\"_ _264\"> </span></span></div><div class=\"t m0 x29d h3 y1726 ff1 fs0 fc0 sc0 ls8 ws0\">100,00 (*)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x29c y1725 w94 h2\"><div class=\"t m0 xee h3 yc99 ff1 fs0 fc0 sc0 ls8 ws0\">100,00<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y1728 w4d h2\"><div class=\"t m0 xee h3 yc9b ff1 fs0 fc0 sc0 ls5 ws0\">Hiberna Regis S.r.l.<span class=\"ls0\"> </span></div></td><td class=\"c x298 y1728 w92 h2\"><div class=\"t m0 xee h3 yc9b ff1 fs0 fc0 sc0 ls7 ws0\">Firenze<span class=\"ls0\"> <span class=\"ls4\">(Italia)</span> </span></div></td><td class=\"c x299 y1728 w4e h2\"><div class=\"t m0 x83 h3 yc9b ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x2a0 y1729 w242 h265\"><div class=\"t m0 x1a1 h3 y1726 ff1 fs0 fc0 sc0 ls8 ws0\">100<span class=\"_ _264\"> </span></div><div class=\"t m0 x29f h3 y1726 ff1 fs0 fc0 sc0 ls8 ws0\">100,00 (*)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x29c y1728 w94 h2\"><div class=\"t m0 xee h3 yc9b ff1 fs0 fc0 sc0 ls8 ws0\">100,00<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y172a w4d h8\"><div class=\"t m0 xee h3 yc9d ff1 fs0 fc0 sc0 ls5 ws0\">La Villa Real Estate S.<span class=\"_ _1\"></span>r.l.<span class=\"ls0\"> </span></div></td><td class=\"c x298 y172a w92 h8\"><div class=\"t m0 xee h3 yc9d ff1 fs0 fc0 sc0 ls7 ws0\">Firenze<span class=\"ls0\"> <span class=\"ls4\">(Italia)</span> </span></div></td><td class=\"c x299 y172a w4e h8\"><div class=\"t m0 x83 h3 yc9d ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x2a0 y172c w242 h266\"><div class=\"t m0 x1a1 h3 y172b ff1 fs0 fc0 sc0 ls8 ws0\">200<span class=\"_ _264\"> </span></div><div class=\"t m0 x29f h3 y172b ff1 fs0 fc0 sc0 ls8 ws0\">100,00 (*)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x29c y172a w94 h8\"><div class=\"t m0 xee h3 yc9d ff1 fs0 fc0 sc0 ls8 ws0\">100,00<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x297 y172d w4d h2\"><div class=\"t m0 xee h3 yc9f ff1 fs0 fc0 sc0 ls7 ws0\">Poggio Imperiale S.r.l.<span class=\"ls0\"> </span></div></td><td class=\"c x298 y172d w92 h2\"><div class=\"t m0 xee h3 yc9f ff1 fs0 fc0 sc0 ls7 ws0\">Firenze <span class=\"ls4\">(Italia)<span class=\"ls0\"> </span></span></div></td><td class=\"c x299 y172d w4e h2\"><div class=\"t m0 x83 h3 yc9f ff1 fs0 fc0 sc0 ls5 ws0\">Euro<span class=\"ls0\"> </span></div></td><td class=\"c x2a2 y16c5 w243 h267\"><div class=\"t m0 x1a1 h3 y172b ff1 fs0 fc0 sc0 ls8 ws0\">10<span class=\"_ _264\"> </span></div><div class=\"t m0 x2a1 h3 y172b ff1 fs0 fc0 sc0 ls0 ws0\">4<span class=\"ls8\">0,24</span> <span class=\"ls4\">(*)<span class=\"_ _264\"> </span></span></div></td><td></td><td class=\"c x29c y172d w94 h2\"><div class=\"t m0 xee h3 yc9f ff1 fs0 fc0 sc0 ls8 ws0\">40,24<span class=\"ls0\"> </span></div></td></tr></table>(*) <span class=\"ls0\">  <span class=\"ls7\">Partecipazione detenuta direttamente </span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "originaria <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>nelle <span class=\"_ _23\"></span>variazioni <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>patrimonio <span class=\"_ _23\"></span>netto <span class=\"_ _23\"></span>dopo <span class=\"_ _23\"></span>tale <span class=\"_ _23\"></span>data. <span class=\"_ _23\"></span>Successivamente <span class=\"_ _23\"></span>le <span class=\"_ _23\"></span>perdite <span class=\"_ _23\"></span>attribuibili <span class=\"_ _23\"></span>agli<span class=\"_ _264\"> </span>azionisti <span class=\"_ _21\"></span>di <span class=\"_ _23\"></span>minoranza <span class=\"_ _23\"></span>eccedenti <span class=\"_ _21\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>patrimonio <span class=\"_ _23\"></span>netto <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>loro <span class=\"_ _23\"></span>spettanza<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls4\">sono <span class=\"_ _23\"></span>attribuite <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>patrimonio <span class=\"_ _21\"></span>netto <span class=\"_ _21\"></span>di<span class=\"_ _264\"> </span></span></span>Gruppo <span class=\"_ _1f\"></span>ad <span class=\"_ _21\"></span>eccezione <span class=\"_ _1f\"></span>dei <span class=\"_ _21\"></span>casi <span class=\"_ _1f\"></span>in <span class=\"_ _21\"></span>cui <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>mino<span class=\"_ _1\"></span>ranze <span class=\"_ _1f\"></span>hanno <span class=\"_ _21\"></span>un\u2019obbligazione <span class=\"_ _21\"></span>vincolante <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>sono <span class=\"_ _1f\"></span>in <span class=\"_ _21\"></span>grado <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>fare<span class=\"_ _264\"> </span>ulteriori investimenti per coprire le perdi<span class=\"_ _1\"></span>te. <span class=\"ls0\"> </span>Aggregazione d\u2019imprese<span class=\"_ _264\"> </span>L\u2019acquisizione <span class=\"_ _25\"> </span>di <span class=\"_ _24\"> </span>imprese <span class=\"_ _24\"> </span>co<span class=\"_ _1\"></span>ntrollate <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _25\"> </span>contabilizzata <span class=\"_ _25\"> </span>secondo <span class=\"_ _24\"> </span>il <span class=\"_ _25\"> </span>metodo <span class=\"_ _24\"> </span>dell\u2019acquis<span class=\"_ _1\"></span>izione. <span class=\"_ _24\"> </span>Il <span class=\"_ _25\"> </span>costo<span class=\"_ _264\"> </span>dell\u2019acquisizione <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1\"></span>determinato <span class=\"_ _1f\"></span>dalla <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ommatoria <span class=\"_ _1\"></span>dei <span class=\"_ _1f\"></span>valori <span class=\"_ _1f\"></span>correnti, <span class=\"_ _1\"></span>alla <span class=\"_ _1f\"></span>data <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>scambio, <span class=\"_ _1f\"></span>delle <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>date,<span class=\"_ _264\"> </span>delle <span class=\"_ _23\"></span>passivit\u00e0 <span class=\"_ _2a\"> </span>sostenute <span class=\"_ _2a\"></span>o <span class=\"_ _23\"></span>assunte, <span class=\"_ _2a\"> </span>e <span class=\"_ _23\"></span>degli <span class=\"_ _2a\"> </span>strumenti <span class=\"_ _2a\"></span>finanziari <span class=\"_ _23\"></span>emessi <span class=\"_ _2a\"> </span>dal <span class=\"_ _2a\"></span>gruppo <span class=\"_ _23\"></span>in <span class=\"_ _2a\"></span>cambio <span class=\"_ _23\"></span>del <span class=\"_ _2a\"> </span>controllo<span class=\"_ _264\"> </span>dell\u2019impresa acquisita, pi\u00f9 i costi diret<span class=\"_ _1\"></span>tamente attribuibili all\u2019aggregazione.<span class=\"_ _264\"> </span><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs6e\">Le <span class=\"_ _22\"></span>Business Combination <span class=\"_ _22\"></span>effettuate <span class=\"_ _20\"></span>tra <span class=\"_ _22\"></span>entit\u00e0 <span class=\"_ _20\"></span>sotto <span class=\"_ _22\"></span>comune controllo <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>rient<span class=\"_ _1\"></span>rano <span class=\"_ _22\"></span>nell\u2019<span class=\"_ _1\"></span>ambito <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>applicazione<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs6f\">dell\u2019IFRS 3<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-311": {
   "value": "Aggregazione d\u2019imprese<span class=\"_ _264\"> </span>L\u2019acquisizione <span class=\"_ _25\"> </span>di <span class=\"_ _24\"> </span>imprese <span class=\"_ _24\"> </span>co<span class=\"_ _1\"></span>ntrollate <span class=\"_ _24\"> </span>\u00e8 <span class=\"_ _25\"> </span>contabilizzata <span class=\"_ _25\"> </span>secondo <span class=\"_ _24\"> </span>il <span class=\"_ _25\"> </span>metodo <span class=\"_ _24\"> </span>dell\u2019acquis<span class=\"_ _1\"></span>izione. <span class=\"_ _24\"> </span>Il <span class=\"_ _25\"> </span>costo<span class=\"_ _264\"> </span>dell\u2019acquisizione <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1\"></span>determinato <span class=\"_ _1f\"></span>dalla <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ommatoria <span class=\"_ _1\"></span>dei <span class=\"_ _1f\"></span>valori <span class=\"_ _1f\"></span>correnti, <span class=\"_ _1\"></span>alla <span class=\"_ _1f\"></span>data <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>scambio, <span class=\"_ _1f\"></span>delle <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>date,<span class=\"_ _264\"> </span>delle <span class=\"_ _23\"></span>passivit\u00e0 <span class=\"_ _2a\"> </span>sostenute <span class=\"_ _2a\"></span>o <span class=\"_ _23\"></span>assunte, <span class=\"_ _2a\"> </span>e <span class=\"_ _23\"></span>degli <span class=\"_ _2a\"> </span>strumenti <span class=\"_ _2a\"></span>finanziari <span class=\"_ _23\"></span>emessi <span class=\"_ _2a\"> </span>dal <span class=\"_ _2a\"></span>gruppo <span class=\"_ _23\"></span>in <span class=\"_ _2a\"></span>cambio <span class=\"_ _23\"></span>del <span class=\"_ _2a\"> </span>controllo<span class=\"_ _264\"> </span>dell\u2019impresa acquisita, pi\u00f9 i costi diret<span class=\"_ _1\"></span>tamente attribuibili all\u2019aggregazione.<span class=\"_ _264\"> </span>Le <span class=\"_ _22\"></span>Business Combination <span class=\"_ _22\"></span>effettuate <span class=\"_ _20\"></span>tra <span class=\"_ _22\"></span>entit\u00e0 <span class=\"_ _20\"></span>sotto <span class=\"_ _22\"></span>comune controllo <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>rient<span class=\"_ _1\"></span>rano <span class=\"_ _22\"></span>nell\u2019<span class=\"_ _1\"></span>ambito <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>applicazione<span class=\"_ _264\"> </span>dell\u2019IFRS 3<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-312": {
   "value": "<div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs71\">Partecipazioni in soci<span class=\"_ _1\"></span>et\u00e0 collegate<span class=\"ls0\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs72\">Sono  le  imprese <span class=\"_ _2b\"> </span>nelle  quali  il  G<span class=\"_ _20\"></span>ruppo  esercita  un\u2019influenza  notevole <span class=\"_ _2b\"> </span>cos\u00ec  come  definita  dallo <span class=\"_ _2b\"> </span>IAS  28<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs73\">(\u201cPartecipazioni <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>collegate\u201d) <span class=\"_ _26\"> </span>ma <span class=\"_ _2c\"> </span>non <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>controllo <span class=\"_ _2c\"> </span>o <span class=\"_ _26\"> </span>il <span class=\"_ _2c\"> </span>controllo <span class=\"_ _26\"> </span>congiunto <span class=\"_ _26\"> </span>sulle <span class=\"_ _26\"> </span>politiche <span class=\"_ _2c\"> </span>finanziarie <span class=\"_ _26\"> </span>ed<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs74\">operative. <span class=\"_ _21\"></span><span class=\"ls5\">Le <span class=\"_ _23\"></span>partecipazioni <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>imprese <span class=\"_ _21\"></span>colleg<span class=\"_ _1\"></span>ate <span class=\"_ _21\"></span>sono <span class=\"_ _23\"></span>contabilizzate<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>con <span class=\"_ _23\"></span>il <span class=\"_ _21\"></span>metod<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>del <span class=\"_ _23\"></span>patrimonio <span class=\"_ _23\"></span>netto, <span class=\"_ _23\"></span>a<span class=\"_ _264\"> </span></span><span class=\"ls5\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs75\">partire <span class=\"_ _23\"></span>dalla <span class=\"_ _21\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>in <span class=\"_ _23\"></span>cui <span class=\"_ _23\"></span>inizia <span class=\"_ _23\"></span>l\u2019influenza <span class=\"_ _23\"></span>notevole <span class=\"_ _23\"></span>fino <span class=\"_ _23\"></span>al <span class=\"_ _23\"></span>momento <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>cui <span class=\"_ _21\"></span>tale <span class=\"_ _23\"></span>influenza <span class=\"_ _23\"></span>notevole <span class=\"_ _23\"></span>cessa <span class=\"_ _23\"></span>di<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs76\">esistere.<span class=\"ls0\"> <span class=\"_ _2a\"> </span><span class=\"ls5\">Qualora <span class=\"_ _2a\"> </span>l\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>quota <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>pertine<span class=\"_ _1\"></span>nza <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>Gruppo <span class=\"_ _2a\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>perdite <span class=\"_ _2a\"> </span>della <span class=\"_ _2a\"> </span>co<span class=\"_ _1\"></span>ll</span></span>egata <span class=\"_ _23\"></span>ecceda <span class=\"_ _2a\"> </span>il <span class=\"_ _26\"> </span>valore<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs77\">contabile della partecipazione in bilancio, <span class=\"_ _20\"></span>si procede ad azzerare <span class=\"_ _20\"></span>il valore della partecipazione e <span class=\"_ _20\"></span>la quota delle<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs78\">ulteriori perdite non \u00e8 rilevata, ad eccezione e <span class=\"_ _1\"></span>nella misura in cui il Gruppo abbia l\u2019obbligo di <span class=\"_ _1\"></span>risponderne.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "Partecipazioni in soci<span class=\"_ _1\"></span>et\u00e0 collegate<span class=\"ls0\"> </span>Sono  le  imprese <span class=\"_ _2b\"> </span>nelle  quali  il  G<span class=\"_ _20\"></span>ruppo  esercita  un\u2019influenza  notevole <span class=\"_ _2b\"> </span>cos\u00ec  come  definita  dallo <span class=\"_ _2b\"> </span>IAS  28<span class=\"_ _264\"> </span>(\u201cPartecipazioni <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>collegate\u201d) <span class=\"_ _26\"> </span>ma <span class=\"_ _2c\"> </span>non <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>controllo <span class=\"_ _2c\"> </span>o <span class=\"_ _26\"> </span>il <span class=\"_ _2c\"> </span>controllo <span class=\"_ _26\"> </span>congiunto <span class=\"_ _26\"> </span>sulle <span class=\"_ _26\"> </span>politiche <span class=\"_ _2c\"> </span>finanziarie <span class=\"_ _26\"> </span>ed<span class=\"_ _264\"> </span>operative. <span class=\"_ _21\"></span><span class=\"ls5\">Le <span class=\"_ _23\"></span>partecipazioni <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>imprese <span class=\"_ _21\"></span>colleg<span class=\"_ _1\"></span>ate <span class=\"_ _21\"></span>sono <span class=\"_ _23\"></span>contabilizzate<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>con <span class=\"_ _23\"></span>il <span class=\"_ _21\"></span>metod<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>del <span class=\"_ _23\"></span>patrimonio <span class=\"_ _23\"></span>netto, <span class=\"_ _23\"></span>a<span class=\"_ _264\"> </span></span>partire <span class=\"_ _23\"></span>dalla <span class=\"_ _21\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>in <span class=\"_ _23\"></span>cui <span class=\"_ _23\"></span>inizia <span class=\"_ _23\"></span>l\u2019influenza <span class=\"_ _23\"></span>notevole <span class=\"_ _23\"></span>fino <span class=\"_ _23\"></span>al <span class=\"_ _23\"></span>momento <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>cui <span class=\"_ _21\"></span>tale <span class=\"_ _23\"></span>influenza <span class=\"_ _23\"></span>notevole <span class=\"_ _23\"></span>cessa <span class=\"_ _23\"></span>di<span class=\"_ _264\"> </span>esistere.<span class=\"ls0\"> <span class=\"_ _2a\"> </span><span class=\"ls5\">Qualora <span class=\"_ _2a\"> </span>l\u2019eventuale<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>quota <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>pertine<span class=\"_ _1\"></span>nza <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>Gruppo <span class=\"_ _2a\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>perdite <span class=\"_ _2a\"> </span>della <span class=\"_ _2a\"> </span>co<span class=\"_ _1\"></span>ll</span></span>egata <span class=\"_ _23\"></span>ecceda <span class=\"_ _2a\"> </span>il <span class=\"_ _26\"> </span>valore<span class=\"_ _264\"> </span>contabile della partecipazione in bilancio, <span class=\"_ _20\"></span>si procede ad azzerare <span class=\"_ _20\"></span>il valore della partecipazione e <span class=\"_ _20\"></span>la quota delle<span class=\"_ _264\"> </span>ulteriori perdite non \u00e8 rilevata, ad eccezione e <span class=\"_ _1\"></span>nella misura in cui il Gruppo abbia l\u2019obbligo di <span class=\"_ _1\"></span>risponderne.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-313": {
   "value": "<div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs7a\">Attivit\u00e0 immateriali <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs7b\">Le attivit\u00e0<span class=\"_ _1\"></span> immateriali <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>costituite <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>elementi no<span class=\"_ _1\"></span>n monetari,<span class=\"_ _1\"></span> identific<span class=\"_ _1\"></span>abili e <span class=\"_ _1\"></span>privi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>consistenza <span class=\"_ _1\"></span>fisica, <span class=\"_ _1\"></span>ed<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs7c\">atte <span class=\"_ _1f\"></span>a <span class=\"_ _21\"></span>generare <span class=\"_ _21\"></span>benefici <span class=\"_ _1f\"></span>economici <span class=\"_ _21\"></span>futuri. <span class=\"_ _21\"></span>Tali <span class=\"_ _21\"></span>elementi <span class=\"_ _1f\"></span>sono <span class=\"_ _21\"></span>rilevati <span class=\"_ _21\"></span>al <span class=\"_ _1f\"></span>cost<span class=\"_ _1\"></span>o <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>acquisto <span class=\"_ _21\"></span>e/o <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>produzione,<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs7d\">comprensivo <span class=\"_ _2b\"> </span>delle <span class=\"_ _2c\"> </span>spese  direttamente <span class=\"_ _2c\"> </span>attribuibili  per <span class=\"_ _2c\"> </span>predisporre <span class=\"_ _2b\"> </span>l\u2019attivit\u00e0 <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>suo <span class=\"_ _2c\"> </span>utilizzo,<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>al  netto <span class=\"_ _2c\"> </span>degli<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs7e\">ammortamenti <span class=\"_ _23\"></span>cumulati,<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>e <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>eventuali <span class=\"_ _2a\"></span>perdite <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>valore. <span class=\"_ _2a\"> </span>L\u2019ammortamento <span class=\"_ _23\"></span>ha <span class=\"_ _2a\"> </span>inizio <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"></span>l\u2019attivit\u00e0 <span class=\"_ _2a\"></span>\u00e8<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs7f\">disponibile all\u2019uso ed \u00e8 ripartito sis<span class=\"_ _1\"></span>tematicamente sulla vita utile.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 lsa ws0 gs80\">Marchi e brevetti<span class=\"_ _264\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs81\">I marc<span class=\"_ _20\"></span>hi e <span class=\"_ _22\"></span>i brevetti sono<span class=\"_ _20\"></span> rilevati <span class=\"_ _22\"></span>inizialmente al <span class=\"_ _20\"></span>costo di <span class=\"_ _22\"></span>acquisto e <span class=\"_ _20\"></span>sono a<span class=\"_ _20\"></span>mmortizzati <span class=\"_ _20\"></span>a quote <span class=\"_ _22\"></span>costanti in <span class=\"_ _20\"></span>base<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs82\">alla loro vita utile.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs83\">Le <span class=\"_ _2a\"> </span>licenze<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>acquistat<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>e <span class=\"_ _26\"> </span>relative <span class=\"_ _26\"> </span>a <span class=\"_ _2a\"> </span>software <span class=\"_ _26\"> </span>vengono <span class=\"_ _2a\"> </span>ca<span class=\"_ _1\"></span>pitalizzate <span class=\"_ _26\"> </span>sulla <span class=\"_ _2a\"> </span>base <span class=\"_ _26\"> </span>dei <span class=\"_ _2a\"> </span>co<span class=\"_ _1\"></span>sti <span class=\"_ _2a\"> </span>soste<span class=\"_ _1\"></span>nuti <span class=\"_ _2a\"> </span>per <span class=\"_ _26\"> </span>il <span class=\"_ _2a\"> </span>l<span class=\"_ _1\"></span>oro<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs84\">acquisto e per portarle in uso. L\u2019ammortamento \u00e8 calcolato <span class=\"_ _1\"></span>col metodo lineare sulla loro stimata vita uti<span class=\"_ _1\"></span>le.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs85\">I <span class=\"_ _21\"></span>costi <span class=\"_ _21\"></span>associati <span class=\"_ _21\"></span>con <span class=\"_ _21\"></span>lo <span class=\"_ _21\"></span>sviluppo <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>la <span class=\"_ _21\"></span>manutenzione <span class=\"_ _21\"></span>dei <span class=\"_ _21\"></span>programmi <span class=\"_ _1f\"></span>software <span class=\"_ _21\"></span>sono <span class=\"_ _21\"></span>contabilizzati <span class=\"_ _21\"></span>come <span class=\"_ _21\"></span>costo<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs86\">quando sostenuti. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs87\">Attivit\u00e0 immateriali gener<span class=\"_ _1\"></span>ate internamente <span class=\"ls0\">\u2013 <span class=\"ls8\">costi di ricerca e svi<span class=\"_ _1\"></span>luppo<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs88\">I costi di ricerca sono imputati al conto eco<span class=\"_ _20\"></span>nomico nel periodo in cui sono sostenuti.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs89\">Le <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1f\"></span>immateriali <span class=\"_ _1f\"></span>internamente <span class=\"_ _1f\"></span>generate <span class=\"_ _1f\"></span>derivanti <span class=\"_ _1f\"></span>dallo <span class=\"_ _1f\"></span>sviluppo <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>prodotti <span class=\"_ _1f\"></span>della <span class=\"_ _1f\"></span>Societ\u00e0 <span class=\"_ _1f\"></span>sono <span class=\"_ _1f\"></span>iscritte<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs8a\">nell\u2019attivo patrimoniale, solo se tutte l<span class=\"_ _1\"></span>e seguenti condizioni sono rispettate:<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff8f fs0 fc0 sc0 ls0 ws0 gs8b\">\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">l\u2019attivit\u00e0 \u00e8 identificabile;<span class=\"_ _264\"> </span></span></span><span class=\"ff1b\"><span class=\"ff1 ls4\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff8f fs0 fc0 sc0 ls0 ws0 gs8c\">\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">\u00e8 probabile che l\u2019attivit<span class=\"_ _1\"></span>\u00e0 creata generer\u00e0 benefici economici futuri; </span></span><span class=\"ff1b\"><span class=\"ff1 ls8\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff8f fs0 fc0 sc0 ls0 ws0 gs8d\">\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">i costi di sviluppo dell\u2019attivit\u00e0 possono essere misurati attendibilme<span class=\"_ _20\"></span>nte.<span class=\"_ _264\"> </span></span></span><span class=\"ff1b\"><span class=\"ff1 ls4\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs8e\">Tali <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _1f\"></span>immateriali <span class=\"_ _1\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>even<span class=\"_ _1\"></span>tualmente <span class=\"_ _1f\"></span>ammortizzate <span class=\"_ _1\"></span>su <span class=\"_ _1f\"></span>base <span class=\"_ _1f\"></span>lineare <span class=\"_ _1f\"></span>lungo <span class=\"_ _1\"></span>le <span class=\"_ _1f\"></span>relative <span class=\"_ _1f\"></span>vite <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>li. <span class=\"_ _1f\"></span>La <span class=\"_ _1\"></span>vita<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs8f\">utile stimata delle principali attivit\u00e0 <span class=\"_ _1\"></span>immateriali, distinte tra generate internamente o <span class=\"_ _1\"></span>acquisite \u00e8 la seguente: <span class=\"ls0\"> </span></div><div class=\"gs90\"><table class=\"s w211 h25b\" id=\"_e863f75b-c6db-488c-a710-4a355068f69b\"><tr><td class=\"c x275 y16f0 w87 h30\"><div class=\"t m0 x23 he1 yc33 ff90 fs5 fc0 sc0 ls185 ws0\">Categoria<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16f0 w88 h30\"><div class=\"t m0 x23 he1 yc33 ff90 fs5 fc0 sc0 ls185 ws0\">Vita util<span class=\"_ _20\"></span>e<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x275 y16f1 w87 h30\"><div class=\"t m0 x23 he2 yc34 ff12 fs5 fc0 sc0 ls23 ws0\">Costi di imp<span class=\"_ _20\"></span>ianto<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16f1 w88 h30\"><div class=\"t m0 x23 he2 yc34 ff12 fs5 fc0 sc0 ls186 ws0\">5 anni<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"gs92\"><table class=\"s w213 h25d\" id=\"_a6bb518d-cbcc-45fc-b472-750586f3413b\"><tr><td class=\"c x275 y16f9 w87 h30\"><div class=\"t m0 x23 he2 yc36 ff12 fs5 fc0 sc0 ls187 ws0\">Marchi<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16f9 w88 h30\"><div class=\"t m0 x23 he2 yc36 ff12 fs5 fc0 sc0 ls186 ws0\">10 anni<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x275 y16fa w87 h30\"><div class=\"t m0 x23 he2 yc33 ff12 fs5 fc0 sc0 ls22 ws0\">Software<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16fa w88 h30\"><div class=\"t m0 x23 he2 yc33 ff12 fs5 fc0 sc0 ls186 ws0\">5 anni<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs93\">Quando <span class=\"_ _26\"> </span>le <span class=\"_ _2a\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _26\"> </span>internamente <span class=\"_ _26\"> </span>generate <span class=\"_ _2a\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _2a\"> </span>p<span class=\"_ _1\"></span>ossono <span class=\"_ _26\"> </span>essere <span class=\"_ _26\"> </span>iscritte <span class=\"_ _2a\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>bil<span class=\"_ _1\"></span>ancio, <span class=\"_ _26\"> </span>i <span class=\"_ _2a\"> </span>cost<span class=\"_ _1\"></span>i <span class=\"_ _2a\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _2a\"> </span>s<span class=\"_ _1\"></span>viluppo <span class=\"_ _26\"> </span>sono<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs94\">imputati al conto economico dell\u2019ese<span class=\"_ _20\"></span>rcizio nel quale sono sostenuti. <span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gsa8\">Avviamento<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsa9\">L\u2019avviamento <span class=\"_ _1f\"></span>derivante <span class=\"_ _1f\"></span>dall\u2019<span class=\"_ _1\"></span>acquisizione <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>una <span class=\"_ _1f\"></span>contro<span class=\"_ _1\"></span>llata <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>un\u2019entit\u00e0 <span class=\"_ _1f\"></span>a <span class=\"_ _1f\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _1f\"></span>congiunto <span class=\"_ _1f\"></span>rappresen<span class=\"_ _1\"></span>ta<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsaa\">l\u2019eccedenza del costo di acquisizione rispetto alla percentuale spettante al Gruppo del <span class=\"ff3\">fair value</span><span class=\"ls0\"> <span class=\"ls8\">delle at<span class=\"_ _1\"></span>tivit\u00e0,<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsab\">passivit\u00e0 <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>passivit\u00e0 <span class=\"_ _21\"></span>potenziali <span class=\"_ _21\"></span>identificabili <span class=\"_ _21\"></span>della <span class=\"_ _21\"></span>controllata <span class=\"_ _21\"></span>o <span class=\"_ _21\"></span>dell\u2019entit\u00e0 <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _21\"></span>congiunto <span class=\"_ _21\"></span>alla <span class=\"_ _1f\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>di<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsac\">acquisizione. L\u2019avviamento \u00e8 <span class=\"_ _20\"></span>rilevato come <span class=\"_ _20\"></span>attivit\u00e0 e <span class=\"_ _20\"></span>rivisto almeno annualmente <span class=\"_ _20\"></span>per verificare che <span class=\"_ _20\"></span>non abbia<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsad\">subito <span class=\"_ _23\"></span>perdite<span class=\"ls0\"> <span class=\"_ _23\"></span><span class=\"ls8\">di <span class=\"_ _23\"></span>valore. <span class=\"_ _23\"></span>Le <span class=\"_ _2a\"></span>perdite <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>valore <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"></span>iscritte <span class=\"_ _23\"></span>im<span class=\"ls6\">mediatamente <span class=\"_ _2a\"></span>a <span class=\"_ _23\"></span>conto <span class=\"_ _23\"></span>economic<span class=\"_ _1\"></span>o <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>non <span class=\"_ _2a\"></span>sono<span class=\"_ _264\"> </span></span></span></span><span class=\"ls0\"><span class=\"ls8\"><span class=\"ls6\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsae\">successivamente ripristinate. <span class=\"ls0\"> </span></div>In <span class=\"_ _21\"></span>caso <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>cessione <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>un\u2019impresa <span class=\"_ _21\"></span>controllata <span class=\"_ _21\"></span>o <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>un\u2019entit\u00e0 <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>controllo <span class=\"_ _21\"></span>congiunto, <span class=\"_ _21\"></span>l\u2019ammontare <span class=\"_ _1f\"></span>non <span class=\"_ _21\"></span>ancora<span class=\"_ _264\"> </span>ammortizzato <span class=\"_ _85\"> </span>dell\u2019avviamento <span class=\"_ _85\"> </span>ad <span class=\"_ _85\"> </span>esse <span class=\"_ _29\"> </span>att<span class=\"_ _1\"></span>ribuibile <span class=\"_ _85\"> </span>\u00e8 <span class=\"_ _85\"> </span>incluso <span class=\"_ _85\"> </span>nella <span class=\"_ _29\"> </span>det<span class=\"_ _1\"></span>erminazione <span class=\"_ _85\"> </span>della <span class=\"_ _85\"> </span>plusvalenza <span class=\"_ _85\"> </span>o<span class=\"_ _264\"> </span>minusvalenza da al<span class=\"_ _1\"></span>ienazione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "Attivit\u00e0 immateriali Le attivit\u00e0<span class=\"_ _1\"></span> immateriali <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>costituite <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>elementi no<span class=\"_ _1\"></span>n monetari,<span class=\"_ _1\"></span> identific<span class=\"_ _1\"></span>abili e <span class=\"_ _1\"></span>privi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>consistenza <span class=\"_ _1\"></span>fisica, <span class=\"_ _1\"></span>ed<span class=\"_ _264\"> </span>atte <span class=\"_ _1f\"></span>a <span class=\"_ _21\"></span>generare <span class=\"_ _21\"></span>benefici <span class=\"_ _1f\"></span>economici <span class=\"_ _21\"></span>futuri. <span class=\"_ _21\"></span>Tali <span class=\"_ _21\"></span>elementi <span class=\"_ _1f\"></span>sono <span class=\"_ _21\"></span>rilevati <span class=\"_ _21\"></span>al <span class=\"_ _1f\"></span>cost<span class=\"_ _1\"></span>o <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>acquisto <span class=\"_ _21\"></span>e/o <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>produzione,<span class=\"_ _264\"> </span>comprensivo <span class=\"_ _2b\"> </span>delle <span class=\"_ _2c\"> </span>spese  direttamente <span class=\"_ _2c\"> </span>attribuibili  per <span class=\"_ _2c\"> </span>predisporre <span class=\"_ _2b\"> </span>l\u2019attivit\u00e0 <span class=\"_ _2b\"> </span>al <span class=\"_ _2b\"> </span>suo <span class=\"_ _2c\"> </span>utilizzo,<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>al  netto <span class=\"_ _2c\"> </span>degli<span class=\"_ _264\"> </span>ammortamenti <span class=\"_ _23\"></span>cumulati,<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>e <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>eventuali <span class=\"_ _2a\"></span>perdite <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>valore. <span class=\"_ _2a\"> </span>L\u2019ammortamento <span class=\"_ _23\"></span>ha <span class=\"_ _2a\"> </span>inizio <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"></span>l\u2019attivit\u00e0 <span class=\"_ _2a\"></span>\u00e8<span class=\"_ _264\"> </span>disponibile all\u2019uso ed \u00e8 ripartito sis<span class=\"_ _1\"></span>tematicamente sulla vita utile.<span class=\"_ _264\"> </span>Marchi e brevetti<span class=\"_ _264\"> </span>I marc<span class=\"_ _20\"></span>hi e <span class=\"_ _22\"></span>i brevetti sono<span class=\"_ _20\"></span> rilevati <span class=\"_ _22\"></span>inizialmente al <span class=\"_ _20\"></span>costo di <span class=\"_ _22\"></span>acquisto e <span class=\"_ _20\"></span>sono a<span class=\"_ _20\"></span>mmortizzati <span class=\"_ _20\"></span>a quote <span class=\"_ _22\"></span>costanti in <span class=\"_ _20\"></span>base<span class=\"_ _264\"> </span>alla loro vita utile.<span class=\"_ _264\"> </span>Le <span class=\"_ _2a\"> </span>licenze<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>acquistat<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>e <span class=\"_ _26\"> </span>relative <span class=\"_ _26\"> </span>a <span class=\"_ _2a\"> </span>software <span class=\"_ _26\"> </span>vengono <span class=\"_ _2a\"> </span>ca<span class=\"_ _1\"></span>pitalizzate <span class=\"_ _26\"> </span>sulla <span class=\"_ _2a\"> </span>base <span class=\"_ _26\"> </span>dei <span class=\"_ _2a\"> </span>co<span class=\"_ _1\"></span>sti <span class=\"_ _2a\"> </span>soste<span class=\"_ _1\"></span>nuti <span class=\"_ _2a\"> </span>per <span class=\"_ _26\"> </span>il <span class=\"_ _2a\"> </span>l<span class=\"_ _1\"></span>oro<span class=\"_ _264\"> </span>acquisto e per portarle in uso. L\u2019ammortamento \u00e8 calcolato <span class=\"_ _1\"></span>col metodo lineare sulla loro stimata vita uti<span class=\"_ _1\"></span>le.<span class=\"_ _264\"> </span>I <span class=\"_ _21\"></span>costi <span class=\"_ _21\"></span>associati <span class=\"_ _21\"></span>con <span class=\"_ _21\"></span>lo <span class=\"_ _21\"></span>sviluppo <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>la <span class=\"_ _21\"></span>manutenzione <span class=\"_ _21\"></span>dei <span class=\"_ _21\"></span>programmi <span class=\"_ _1f\"></span>software <span class=\"_ _21\"></span>sono <span class=\"_ _21\"></span>contabilizzati <span class=\"_ _21\"></span>come <span class=\"_ _21\"></span>costo<span class=\"_ _264\"> </span>quando sostenuti. Attivit\u00e0 immateriali gener<span class=\"_ _1\"></span>ate internamente <span class=\"ls0\">\u2013 <span class=\"ls8\">costi di ricerca e svi<span class=\"_ _1\"></span>luppo<span class=\"_ _264\"> </span></span></span>I costi di ricerca sono imputati al conto eco<span class=\"_ _20\"></span>nomico nel periodo in cui sono sostenuti.<span class=\"_ _264\"> </span>Le <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1f\"></span>immateriali <span class=\"_ _1f\"></span>internamente <span class=\"_ _1f\"></span>generate <span class=\"_ _1f\"></span>derivanti <span class=\"_ _1f\"></span>dallo <span class=\"_ _1f\"></span>sviluppo <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>prodotti <span class=\"_ _1f\"></span>della <span class=\"_ _1f\"></span>Societ\u00e0 <span class=\"_ _1f\"></span>sono <span class=\"_ _1f\"></span>iscritte<span class=\"_ _264\"> </span>nell\u2019attivo patrimoniale, solo se tutte l<span class=\"_ _1\"></span>e seguenti condizioni sono rispettate:<span class=\"_ _264\"> </span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">l\u2019attivit\u00e0 \u00e8 identificabile;<span class=\"_ _264\"> </span></span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">\u00e8 probabile che l\u2019attivit<span class=\"_ _1\"></span>\u00e0 creata generer\u00e0 benefici economici futuri; </span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">i costi di sviluppo dell\u2019attivit\u00e0 possono essere misurati attendibilme<span class=\"_ _20\"></span>nte.<span class=\"_ _264\"> </span></span></span>Tali <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _1f\"></span>immateriali <span class=\"_ _1\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>even<span class=\"_ _1\"></span>tualmente <span class=\"_ _1f\"></span>ammortizzate <span class=\"_ _1\"></span>su <span class=\"_ _1f\"></span>base <span class=\"_ _1f\"></span>lineare <span class=\"_ _1f\"></span>lungo <span class=\"_ _1\"></span>le <span class=\"_ _1f\"></span>relative <span class=\"_ _1f\"></span>vite <span class=\"_ _1\"></span>uti<span class=\"_ _1\"></span>li. <span class=\"_ _1f\"></span>La <span class=\"_ _1\"></span>vita<span class=\"_ _264\"> </span>utile stimata delle principali attivit\u00e0 <span class=\"_ _1\"></span>immateriali, distinte tra generate internamente o <span class=\"_ _1\"></span>acquisite \u00e8 la seguente: <table class=\"s w211 h25b\" id=\"_e863f75b-c6db-488c-a710-4a355068f69b\"><tr><td class=\"c x275 y16f0 w87 h30\"><div class=\"t m0 x23 he1 yc33 ff90 fs5 fc0 sc0 ls185 ws0\">Categoria<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16f0 w88 h30\"><div class=\"t m0 x23 he1 yc33 ff90 fs5 fc0 sc0 ls185 ws0\">Vita util<span class=\"_ _20\"></span>e<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x275 y16f1 w87 h30\"><div class=\"t m0 x23 he2 yc34 ff12 fs5 fc0 sc0 ls23 ws0\">Costi di imp<span class=\"_ _20\"></span>ianto<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16f1 w88 h30\"><div class=\"t m0 x23 he2 yc34 ff12 fs5 fc0 sc0 ls186 ws0\">5 anni<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w213 h25d\" id=\"_a6bb518d-cbcc-45fc-b472-750586f3413b\"><tr><td class=\"c x275 y16f9 w87 h30\"><div class=\"t m0 x23 he2 yc36 ff12 fs5 fc0 sc0 ls187 ws0\">Marchi<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16f9 w88 h30\"><div class=\"t m0 x23 he2 yc36 ff12 fs5 fc0 sc0 ls186 ws0\">10 anni<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x275 y16fa w87 h30\"><div class=\"t m0 x23 he2 yc33 ff12 fs5 fc0 sc0 ls22 ws0\">Software<span class=\"ls0\"> </span></div></td><td class=\"c x276 y16fa w88 h30\"><div class=\"t m0 x23 he2 yc33 ff12 fs5 fc0 sc0 ls186 ws0\">5 anni<span class=\"ls0\"> </span></div></td></tr></table>Quando <span class=\"_ _26\"> </span>le <span class=\"_ _2a\"> </span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _26\"> </span>internamente <span class=\"_ _26\"> </span>generate <span class=\"_ _2a\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _2a\"> </span>p<span class=\"_ _1\"></span>ossono <span class=\"_ _26\"> </span>essere <span class=\"_ _26\"> </span>iscritte <span class=\"_ _2a\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>bil<span class=\"_ _1\"></span>ancio, <span class=\"_ _26\"> </span>i <span class=\"_ _2a\"> </span>cost<span class=\"_ _1\"></span>i <span class=\"_ _2a\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _2a\"> </span>s<span class=\"_ _1\"></span>viluppo <span class=\"_ _26\"> </span>sono<span class=\"_ _264\"> </span>imputati al conto economico dell\u2019ese<span class=\"_ _20\"></span>rcizio nel quale sono sostenuti. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-314": {
   "value": "<div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs96\">Attivit\u00e0 materiali<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs97\">Le <span class=\"_ _21\"></span>attivit\u00e0 <span class=\"_ _21\"></span>materiali <span class=\"_ _23\"></span>sono <span class=\"_ _21\"></span>iscritte <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>costo <span class=\"_ _21\"></span>storico, <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>netto <span class=\"_ _21\"></span>degli <span class=\"_ _21\"></span>ammortamenti<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>accumulati <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>eventuali<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs98\">svalutazioni per perdite di valore. Inoltre il costo include ogni onere direttamente sostenuto per predisporre le<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs99\">attivit\u00e0 <span class=\"_ _1f\"></span>al <span class=\"_ _21\"></span>loro <span class=\"_ _21\"></span>utilizzo. <span class=\"_ _21\"></span>Gli <span class=\"_ _1f\"></span>eventuali <span class=\"_ _21\"></span>interessi <span class=\"_ _21\"></span>passivi <span class=\"_ _1f\"></span>relativi <span class=\"_ _21\"></span>alla <span class=\"_ _21\"></span>costruzione <span class=\"_ _1f\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>immobilizzazioni <span class=\"_ _21\"></span>materiali<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs9a\">sono spesati a conto economico. <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs9b\">Gli oneri sostenuti per le manutenzioni e le riparazioni di natura<span class=\"_ _1\"></span> ordinaria sono direttamente imputati al conto<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs9c\">economico nell\u2019esercizio in cui sono sostenuti.  <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs9d\">La  capitalizzazione <span class=\"_ _100\"> </span>dei  costi<span class=\"_ _1\"></span>  inerenti  l\u2019ampliamen<span class=\"_ _1\"></span>to,  ammodernamento  o <span class=\"_ _100\"> </span>miglioramento <span class=\"_ _100\"> </span>degli  elemen<span class=\"_ _1\"></span>ti<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs9e\">strutturali <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>propriet\u00e0 <span class=\"_ _1f\"></span>o <span class=\"_ _21\"></span>in <span class=\"_ _1f\"></span>uso <span class=\"_ _21\"></span>da <span class=\"_ _1f\"></span>terzi, <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _1f\"></span>effettuata <span class=\"_ _21\"></span>esclusivamente <span class=\"_ _1f\"></span>nei <span class=\"_ _1f\"></span>limiti <span class=\"_ _21\"></span>in <span class=\"_ _21\"></span>cui <span class=\"_ _1f\"></span>gli <span class=\"_ _21\"></span>stessi <span class=\"_ _1f\"></span>rispondano <span class=\"_ _21\"></span>ai<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs9f\">requisiti <span class=\"_ _2a\"> </span>per <span class=\"_ _26\"> </span>essere <span class=\"_ _2a\"> </span>separatamente <span class=\"_ _2a\"> </span>classificati <span class=\"_ _26\"> </span>come <span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _26\"> </span>o <span class=\"_ _2a\"> </span>parte <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>un\u2019attivit\u00e0. <span class=\"_ _2a\"> </span>Il <span class=\"_ _26\"> </span>valore <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>iscrizione <span class=\"_ _2a\"> </span>\u00e8<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsa0\">rettificato dall\u2019ammortamento sistematic<span class=\"_ _20\"></span>o, calcolato in base alla stima della vita utile.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsa1\">L\u2019ammortamento <span class=\"_ _23\"></span>viene <span class=\"_ _23\"></span>determinato, <span class=\"_ _23\"></span>a <span class=\"_ _23\"></span>quote <span class=\"_ _23\"></span>costanti,<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>s<span class=\"_ _1\"></span>ul <span class=\"_ _23\"></span>costo <span class=\"_ _23\"></span>dei <span class=\"_ _23\"></span>beni <span class=\"_ _23\"></span>al <span class=\"_ _23\"></span>netto <span class=\"_ _23\"></span>dei <span class=\"_ _23\"></span>relativi <span class=\"_ _23\"></span>valori <span class=\"_ _23\"></span>residui,<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsa2\">quando <span class=\"_ _23\"></span>ragionevolmente <span class=\"_ _23\"></span>stimabil<span class=\"_ _1\"></span>i, <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>funzione <span class=\"_ _2a\"></span>della <span class=\"_ _23\"></span>loro <span class=\"_ _23\"></span>st<span class=\"_ _1\"></span>imata <span class=\"_ _23\"></span>vita <span class=\"_ _23\"></span>utile <span class=\"_ _2a\"> </span>applicando <span class=\"_ _23\"></span>le <span class=\"_ _23\"></span>seguenti<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>aliquote<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsa3\">percentuali:<span class=\"ls0\"> </span></div><div class=\"gsa4\"><table class=\"s w212 h25c\" id=\"_fb28d004-9f52-4c42-b813-0a9a7603183e\"><tr><td class=\"c x278 y16f2 w8a he3\"><div class=\"t m0 x8 h3 yc3c ff1 fs0 fc0 sc0 ls5 ws0\">Categoria<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f2 w8b he3\"><div class=\"t m0 x8 h3 yc3c ff1 fs0 fc0 sc0 ls5 ws0\">Aliquota<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f3 w8a he4\"><div class=\"t m0 x8 h3 yc3e ff1 fs0 fc0 sc0 ls7 ws0\">Fabbricati industriali<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f3 w8b he4\"><div class=\"t m0 x8 h3 yc3e ff1 fs0 fc0 sc0 ls8 ws0\">3% <span class=\"ls0\">- </span>4%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f4 w8a he3\"><div class=\"t m0 x8 h3 yc3c ff1 fs0 fc0 sc0 ls4 ws0\">Impianti e macchinari<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f4 w8b he3\"><div class=\"t m0 x8 h3 yc3c ff1 fs0 fc0 sc0 ls8 ws0\">10% <span class=\"ls0\">- </span>15%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f5 w8a he4\"><div class=\"t m0 x8 h3 yc41 ff1 fs0 fc0 sc0 ls5 ws0\">Attrezzature industrial<span class=\"_ _1\"></span>i<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f5 w8b he4\"><div class=\"t m0 x8 h3 yc41 ff1 fs0 fc0 sc0 ls8 ws0\">12,5% <span class=\"ls0\">- </span>20% <span class=\"ls0\">- </span>25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f6 w8a he3\"><div class=\"t m0 x8 h3 yc43 ff1 fs0 fc0 sc0 lsa ws0\">Macchine elettroni<span class=\"_ _1\"></span>che<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f6 w8b he3\"><div class=\"t m0 x8 h3 yc43 ff1 fs0 fc0 sc0 ls8 ws0\">20%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f7 w8a he4\"><div class=\"t m0 x8 h3 yc45 ff1 fs0 fc0 sc0 lsa ws0\">Mobili ed attrez<span class=\"_ _1\"></span>zature ufficio<span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f7 w8b he4\"><div class=\"t m0 x8 h3 yc45 ff1 fs0 fc0 sc0 ls8 ws0\">10% <span class=\"ls0\">- </span>12%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x278 y16f8 w8a he3\"><div class=\"t m0 x8 h3 yc47 ff1 fs0 fc0 sc0 ls5 ws0\">Automezzi<span class=\"ls0\"> </span></div></td><td class=\"c x279 y16f8 w8b he3\"><div class=\"t m0 x8 h3 yc47 ff1 fs0 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsa5\">I terreni non vengono ammortizzati.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsa6\">L\u2019ammortamento comincia quando<span class=\"_ _1\"></span> le attivit\u00e0 sono p<span class=\"_ _1\"></span>ronte per l\u2019uso.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "Avviamento<span class=\"_ _264\"> </span>L\u2019avviamento <span class=\"_ _1f\"></span>derivante <span class=\"_ _1f\"></span>dall\u2019<span class=\"_ _1\"></span>acquisizione <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>una <span class=\"_ _1f\"></span>contro<span class=\"_ _1\"></span>llata <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>un\u2019entit\u00e0 <span class=\"_ _1f\"></span>a <span class=\"_ _1f\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _1f\"></span>congiunto <span class=\"_ _1f\"></span>rappresen<span class=\"_ _1\"></span>ta<span class=\"_ _264\"> </span>l\u2019eccedenza del costo di acquisizione rispetto alla percentuale spettante al Gruppo del <span class=\"ff3\">fair value</span><span class=\"ls0\"> <span class=\"ls8\">delle at<span class=\"_ _1\"></span>tivit\u00e0,<span class=\"_ _264\"> </span></span></span>passivit\u00e0 <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>passivit\u00e0 <span class=\"_ _21\"></span>potenziali <span class=\"_ _21\"></span>identificabili <span class=\"_ _21\"></span>della <span class=\"_ _21\"></span>controllata <span class=\"_ _21\"></span>o <span class=\"_ _21\"></span>dell\u2019entit\u00e0 <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _21\"></span>congiunto <span class=\"_ _21\"></span>alla <span class=\"_ _1f\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>di<span class=\"_ _264\"> </span>acquisizione. L\u2019avviamento \u00e8 <span class=\"_ _20\"></span>rilevato come <span class=\"_ _20\"></span>attivit\u00e0 e <span class=\"_ _20\"></span>rivisto almeno annualmente <span class=\"_ _20\"></span>per verificare che <span class=\"_ _20\"></span>non abbia<span class=\"_ _264\"> </span>subito <span class=\"_ _23\"></span>perdite<span class=\"ls0\"> <span class=\"_ _23\"></span><span class=\"ls8\">di <span class=\"_ _23\"></span>valore. <span class=\"_ _23\"></span>Le <span class=\"_ _2a\"></span>perdite <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>valore <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"></span>iscritte <span class=\"_ _23\"></span>im<span class=\"ls6\">mediatamente <span class=\"_ _2a\"></span>a <span class=\"_ _23\"></span>conto <span class=\"_ _23\"></span>economic<span class=\"_ _1\"></span>o <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>non <span class=\"_ _2a\"></span>sono<span class=\"_ _264\"> </span></span></span></span>successivamente ripristinate. In <span class=\"_ _21\"></span>caso <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>cessione <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>un\u2019impresa <span class=\"_ _21\"></span>controllata <span class=\"_ _21\"></span>o <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>un\u2019entit\u00e0 <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>controllo <span class=\"_ _21\"></span>congiunto, <span class=\"_ _21\"></span>l\u2019ammontare <span class=\"_ _1f\"></span>non <span class=\"_ _21\"></span>ancora<span class=\"_ _264\"> </span>ammortizzato <span class=\"_ _85\"> </span>dell\u2019avviamento <span class=\"_ _85\"> </span>ad <span class=\"_ _85\"> </span>esse <span class=\"_ _29\"> </span>att<span class=\"_ _1\"></span>ribuibile <span class=\"_ _85\"> </span>\u00e8 <span class=\"_ _85\"> </span>incluso <span class=\"_ _85\"> </span>nella <span class=\"_ _29\"> </span>det<span class=\"_ _1\"></span>erminazione <span class=\"_ _85\"> </span>della <span class=\"_ _85\"> </span>plusvalenza <span class=\"_ _85\"> </span>o<span class=\"_ _264\"> </span>minusvalenza da al<span class=\"_ _1\"></span>ienazione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "<div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gsb4\">Perdite di valore (\u201cI<span class=\"_ _1\"></span>mpairment\u201d)<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsb5\">Ad ogni <span class=\"_ _20\"></span>data di <span class=\"_ _20\"></span>bilancio, il <span class=\"_ _20\"></span>Gruppo rivede il <span class=\"_ _22\"></span>v<span class=\"_ _1\"></span>alore contabile delle <span class=\"_ _20\"></span>proprie attivit\u00e0, cos\u00ec <span class=\"_ _20\"></span>come <span class=\"_ _20\"></span>individuate dallo<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsb6\">IAS 36, per determinare se vi siano indicazioni che queste attivit\u00e0 abbiano sub\u00ecto riduzioni di valore. Qualora<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsb7\">queste indicazioni esistano, <span class=\"_ _20\"></span>viene stimato l\u2019ammontare <span class=\"_ _20\"></span>recuperabile di tali <span class=\"_ _20\"></span>attivit\u00e0 per determinare l\u2019eventuale<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsb8\">importo della svalutazione. <span class=\"_ _20\"></span>Dove non \u00e8 possibile stim<span class=\"_ _20\"></span>are il valore recuperabile <span class=\"_ _20\"></span>di un\u2019attivit\u00e0 individualmente,<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsb9\">la <span class=\"_ _23\"></span>Societ\u00e0 <span class=\"_ _23\"></span>effettua <span class=\"_ _23\"></span>la <span class=\"_ _23\"></span>stima <span class=\"_ _23\"></span>del <span class=\"_ _23\"></span>valore <span class=\"_ _23\"></span>recuperabile <span class=\"_ _23\"></span>dell\u2019un<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _23\"></span>generatrice <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>flussi <span class=\"_ _23\"></span>finanziari <span class=\"_ _23\"></span>a <span class=\"_ _23\"></span>cui <span class=\"_ _2a\"></span>l\u2019attivit\u00e0<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsba\">appartiene.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsbb\">Le attivit\u00e0 a vita utile <span class=\"_ _20\"></span>indefinita, riferibili esclusivamente ad eventuali avviamenti pagati <span class=\"ls8\">all\u2019interno del <span class=\"_ _20\"></span>valore<span class=\"_ _264\"> </span></span><span class=\"ls8\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsbc\">delle <span class=\"_ _23\"></span>partecipazioni, <span class=\"_ _2a\"></span>vengono <span class=\"_ _23\"></span>verificate <span class=\"_ _23\"></span>annualmente <span class=\"_ _2a\"></span>e <span class=\"_ _23\"></span>ogni <span class=\"_ _23\"></span>qualvolta <span class=\"_ _2a\"></span>vi <span class=\"_ _23\"></span>\u00e8 <span class=\"_ _23\"></span>un\u2019indicazione <span class=\"_ _2a\"></span>di <span class=\"_ _23\"></span>una <span class=\"_ _23\"></span>possibile<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsbd\">perdita di valore al fine di determinare se vi<span class=\"_ _1\"></span> sono riduzioni di valore.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsbe\">L\u2019ammontare <span class=\"_ _1f\"></span>recuperabile <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>maggiore <span class=\"_ _1f\"></span>fra <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span><span class=\"ff3 ls4\">fair <span class=\"_ _1\"></span>value</span><span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls8\">al <span class=\"_ _1f\"></span>netto <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>costi <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>vendita <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>valore <span class=\"_ _1f\"></span>d\u2019uso. <span class=\"_ _1f\"></span>Nella<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsbf\">determinazione del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>d\u2019uso, <span class=\"_ _1\"></span>i fl<span class=\"_ _1\"></span>ussi di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>futuri <span class=\"_ _1\"></span>stimati <span class=\"_ _1\"></span>sono scontati<span class=\"_ _1\"></span> al <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale utili<span class=\"_ _1\"></span>zzando<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsc0\">un tasso <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>lordo delle <span class=\"_ _1\"></span>imposte <span class=\"_ _1\"></span>che riflette <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>valutazioni <span class=\"_ _1\"></span>correnti di <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>del valore del <span class=\"_ _1\"></span>denaro <span class=\"_ _1\"></span>e dei <span class=\"_ _1\"></span>rischi<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsc1\">specifici dell\u2019attivit\u00e0.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gsc2\">Se <span class=\"_ _2a\"> </span>l\u2019ammontare <span class=\"_ _26\"> </span>recuperabile <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2a\"> </span>(o <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>un\u2019unit\u00e0 <span class=\"_ _2a\"> </span>generatri<span class=\"_ _1\"></span>ce <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>flussi <span class=\"_ _2a\"> </span>finanziari) <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2a\"> </span>stimato <span class=\"_ _26\"> </span>essere<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsc3\">inferiore rispetto <span class=\"_ _20\"></span>al relativo <span class=\"_ _20\"></span>valore contabile<span class=\"_ _20\"></span>, esso \u00e8 <span class=\"_ _20\"></span>ridotto al <span class=\"_ _20\"></span>minor valore<span class=\"_ _20\"></span> recuperabile. <span class=\"_ _20\"></span>Una perdita <span class=\"_ _20\"></span>di valore<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsc4\">\u00e8 rilevata nel conto economico <span class=\"ls4\">immediatamente.<span class=\"_ _264\"> </span></span><span class=\"ls4\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsc5\">Quando una <span class=\"_ _22\"></span>sva<span class=\"_ _1\"></span>lutazione non <span class=\"_ _20\"></span>ha <span class=\"_ _20\"></span>pi\u00f9 ragione <span class=\"_ _22\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _20\"></span>essere mantenuta, <span class=\"_ _20\"></span>il valore <span class=\"_ _22\"></span>con<span class=\"_ _1\"></span>tabile dell\u2019attivit\u00e0, <span class=\"_ _20\"></span>ad eccezione<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsc6\">dell\u2019avviamento, <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _23\"></span>incrementato <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>nuovo <span class=\"_ _21\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _21\"></span>derivante <span class=\"_ _23\"></span>dalla <span class=\"_ _21\"></span>stima <span class=\"_ _23\"></span>del <span class=\"_ _21\"></span>suo <span class=\"_ _23\"></span>valore <span class=\"_ _23\"></span>recuperabile, <span class=\"_ _21\"></span>ma <span class=\"_ _23\"></span>non<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsc7\">oltre <span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _22\"></span>valore netto <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>carico <span class=\"_ _22\"></span>che <span class=\"_ _20\"></span>l\u2019attivit\u00e0 <span class=\"_ _22\"></span>avrebbe avuto <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>non fosse <span class=\"_ _22\"></span>stata <span class=\"_ _20\"></span>effettuata <span class=\"_ _22\"></span>la svalutazione <span class=\"_ _22\"></span>per <span class=\"_ _20\"></span>perdita<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsc8\">di <span class=\"_ _21\"></span>valore. <span class=\"_ _23\"></span>Il <span class=\"_ _21\"></span>ripristino <span class=\"_ _23\"></span>del <span class=\"_ _21\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _21\"></span>i<span class=\"_ _1\"></span>mputato <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>conto <span class=\"_ _21\"></span>economico <span class=\"_ _23\"></span>immediatamente, <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>meno <span class=\"_ _21\"></span>che <span class=\"_ _21\"></span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _21\"></span>sia<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsc9\">valutata a valore rivalutato, nel cui caso il<span class=\"_ _1\"></span> ripristino di valore \u00e8 imputato alla riserva di rivalutazione.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsca\">Qualora  il  Gruppo <span class=\"_ _2b\"> </span>abbia  rilevato  una  perdita <span class=\"_ _2b\"> </span>di  valore  in  un <span class=\"_ _2c\"> </span>p<span class=\"_ _1\"></span>eriodo  intermedio  rispetto  alla <span class=\"_ _2b\"> </span>chiusura<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gscb\">dell\u2019esercizio, e la medesima non sia confermata in sede di redazione del bilancio alla chiusura dell\u2019esercizio,<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gscc\">non procede comunque al ripristino del valore n\u00e9 a stornare la per<span class=\"_ _1\"></span>dita, cos\u00ec come previsto dall\u2019IFRIC 10. <span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-315": {
   "value": "Perdite di valore (\u201cI<span class=\"_ _1\"></span>mpairment\u201d)<span class=\"_ _264\"> </span>Ad ogni <span class=\"_ _20\"></span>data di <span class=\"_ _20\"></span>bilancio, il <span class=\"_ _20\"></span>Gruppo rivede il <span class=\"_ _22\"></span>v<span class=\"_ _1\"></span>alore contabile delle <span class=\"_ _20\"></span>proprie attivit\u00e0, cos\u00ec <span class=\"_ _20\"></span>come <span class=\"_ _20\"></span>individuate dallo<span class=\"_ _264\"> </span>IAS 36, per determinare se vi siano indicazioni che queste attivit\u00e0 abbiano sub\u00ecto riduzioni di valore. Qualora<span class=\"_ _264\"> </span>queste indicazioni esistano, <span class=\"_ _20\"></span>viene stimato l\u2019ammontare <span class=\"_ _20\"></span>recuperabile di tali <span class=\"_ _20\"></span>attivit\u00e0 per determinare l\u2019eventuale<span class=\"_ _264\"> </span>importo della svalutazione. <span class=\"_ _20\"></span>Dove non \u00e8 possibile stim<span class=\"_ _20\"></span>are il valore recuperabile <span class=\"_ _20\"></span>di un\u2019attivit\u00e0 individualmente,<span class=\"_ _264\"> </span>la <span class=\"_ _23\"></span>Societ\u00e0 <span class=\"_ _23\"></span>effettua <span class=\"_ _23\"></span>la <span class=\"_ _23\"></span>stima <span class=\"_ _23\"></span>del <span class=\"_ _23\"></span>valore <span class=\"_ _23\"></span>recuperabile <span class=\"_ _23\"></span>dell\u2019un<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _23\"></span>generatrice <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>flussi <span class=\"_ _23\"></span>finanziari <span class=\"_ _23\"></span>a <span class=\"_ _23\"></span>cui <span class=\"_ _2a\"></span>l\u2019attivit\u00e0<span class=\"_ _264\"> </span>appartiene.<span class=\"_ _264\"> </span>Le attivit\u00e0 a vita utile <span class=\"_ _20\"></span>indefinita, riferibili esclusivamente ad eventuali avviamenti pagati <span class=\"ls8\">all\u2019interno del <span class=\"_ _20\"></span>valore<span class=\"_ _264\"> </span></span>delle <span class=\"_ _23\"></span>partecipazioni, <span class=\"_ _2a\"></span>vengono <span class=\"_ _23\"></span>verificate <span class=\"_ _23\"></span>annualmente <span class=\"_ _2a\"></span>e <span class=\"_ _23\"></span>ogni <span class=\"_ _23\"></span>qualvolta <span class=\"_ _2a\"></span>vi <span class=\"_ _23\"></span>\u00e8 <span class=\"_ _23\"></span>un\u2019indicazione <span class=\"_ _2a\"></span>di <span class=\"_ _23\"></span>una <span class=\"_ _23\"></span>possibile<span class=\"_ _264\"> </span>perdita di valore al fine di determinare se vi<span class=\"_ _1\"></span> sono riduzioni di valore.<span class=\"_ _264\"> </span>L\u2019ammontare <span class=\"_ _1f\"></span>recuperabile <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>maggiore <span class=\"_ _1f\"></span>fra <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span><span class=\"ff3 ls4\">fair <span class=\"_ _1\"></span>value</span><span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls8\">al <span class=\"_ _1f\"></span>netto <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>costi <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>vendita <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>valore <span class=\"_ _1f\"></span>d\u2019uso. <span class=\"_ _1f\"></span>Nella<span class=\"_ _264\"> </span></span></span>determinazione del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>d\u2019uso, <span class=\"_ _1\"></span>i fl<span class=\"_ _1\"></span>ussi di <span class=\"_ _1\"></span>cassa <span class=\"_ _1\"></span>futuri <span class=\"_ _1\"></span>stimati <span class=\"_ _1\"></span>sono scontati<span class=\"_ _1\"></span> al <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale utili<span class=\"_ _1\"></span>zzando<span class=\"_ _264\"> </span>un tasso <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>lordo delle <span class=\"_ _1\"></span>imposte <span class=\"_ _1\"></span>che riflette <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>valutazioni <span class=\"_ _1\"></span>correnti di <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>del valore del <span class=\"_ _1\"></span>denaro <span class=\"_ _1\"></span>e dei <span class=\"_ _1\"></span>rischi<span class=\"_ _264\"> </span>specifici dell\u2019attivit\u00e0.<span class=\"_ _264\"> </span>Se <span class=\"_ _2a\"> </span>l\u2019ammontare <span class=\"_ _26\"> </span>recuperabile <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>un\u2019attivit\u00e0 <span class=\"_ _2a\"> </span>(o <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>un\u2019unit\u00e0 <span class=\"_ _2a\"> </span>generatri<span class=\"_ _1\"></span>ce <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>flussi <span class=\"_ _2a\"> </span>finanziari) <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2a\"> </span>stimato <span class=\"_ _26\"> </span>essere<span class=\"_ _264\"> </span>inferiore rispetto <span class=\"_ _20\"></span>al relativo <span class=\"_ _20\"></span>valore contabile<span class=\"_ _20\"></span>, esso \u00e8 <span class=\"_ _20\"></span>ridotto al <span class=\"_ _20\"></span>minor valore<span class=\"_ _20\"></span> recuperabile. <span class=\"_ _20\"></span>Una perdita <span class=\"_ _20\"></span>di valore<span class=\"_ _264\"> </span>\u00e8 rilevata nel conto economico <span class=\"ls4\">immediatamente.<span class=\"_ _264\"> </span></span>Quando una <span class=\"_ _22\"></span>sva<span class=\"_ _1\"></span>lutazione non <span class=\"_ _20\"></span>ha <span class=\"_ _20\"></span>pi\u00f9 ragione <span class=\"_ _22\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _20\"></span>essere mantenuta, <span class=\"_ _20\"></span>il valore <span class=\"_ _22\"></span>con<span class=\"_ _1\"></span>tabile dell\u2019attivit\u00e0, <span class=\"_ _20\"></span>ad eccezione<span class=\"_ _264\"> </span>dell\u2019avviamento, <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _23\"></span>incrementato <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>nuovo <span class=\"_ _21\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _21\"></span>derivante <span class=\"_ _23\"></span>dalla <span class=\"_ _21\"></span>stima <span class=\"_ _23\"></span>del <span class=\"_ _21\"></span>suo <span class=\"_ _23\"></span>valore <span class=\"_ _23\"></span>recuperabile, <span class=\"_ _21\"></span>ma <span class=\"_ _23\"></span>non<span class=\"_ _264\"> </span>oltre <span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _22\"></span>valore netto <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>carico <span class=\"_ _22\"></span>che <span class=\"_ _20\"></span>l\u2019attivit\u00e0 <span class=\"_ _22\"></span>avrebbe avuto <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>non fosse <span class=\"_ _22\"></span>stata <span class=\"_ _20\"></span>effettuata <span class=\"_ _22\"></span>la svalutazione <span class=\"_ _22\"></span>per <span class=\"_ _20\"></span>perdita<span class=\"_ _264\"> </span>di <span class=\"_ _21\"></span>valore. <span class=\"_ _23\"></span>Il <span class=\"_ _21\"></span>ripristino <span class=\"_ _23\"></span>del <span class=\"_ _21\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _21\"></span>i<span class=\"_ _1\"></span>mputato <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>conto <span class=\"_ _21\"></span>economico <span class=\"_ _23\"></span>immediatamente, <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>meno <span class=\"_ _21\"></span>che <span class=\"_ _21\"></span>l\u2019at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _21\"></span>sia<span class=\"_ _264\"> </span>valutata a valore rivalutato, nel cui caso il<span class=\"_ _1\"></span> ripristino di valore \u00e8 imputato alla riserva di rivalutazione.<span class=\"_ _264\"> </span>Qualora  il  Gruppo <span class=\"_ _2b\"> </span>abbia  rilevato  una  perdita <span class=\"_ _2b\"> </span>di  valore  in  un <span class=\"_ _2c\"> </span>p<span class=\"_ _1\"></span>eriodo  intermedio  rispetto  alla <span class=\"_ _2b\"> </span>chiusura<span class=\"_ _264\"> </span>dell\u2019esercizio, e la medesima non sia confermata in sede di redazione del bilancio alla chiusura dell\u2019esercizio,<span class=\"_ _264\"> </span>non procede comunque al ripristino del valore n\u00e9 a stornare la per<span class=\"_ _1\"></span>dita, cos\u00ec come previsto dall\u2019IFRIC 10. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "<div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gsce\">Attivit\u00e0 non correnti <span class=\"_ _1\"></span>detenute per la ven<span class=\"_ _1\"></span>dita<span class=\"ls0\"> <span class=\"ls8\">e </span></span>Discontinued Operation<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gscf\">Le Attivit\u00e0 <span class=\"_ _20\"></span>e Passivit\u00e0 non <span class=\"_ _20\"></span>correnti destinate alla <span class=\"_ _20\"></span>vendita e <span class=\"_ _20\"></span><span class=\"ff3\">Discontinued Operation<span class=\"ff1 ls0\"> <span class=\"_ _20\"></span><span class=\"ls4\">sono classifica<span class=\"_ _20\"></span>te come <span class=\"_ _22\"></span>tali<span class=\"_ _264\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff1 ls0\"><span class=\"ls4\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsd0\">quando <span class=\"_ _21\"></span>il <span class=\"_ _1f\"></span>lor<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>valore <span class=\"_ _1f\"></span>contabi<span class=\"_ _1\"></span>le <span class=\"_ _21\"></span>sar\u00e0 <span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>ecuperato <span class=\"_ _21\"></span>principalmente <span class=\"_ _21\"></span>attraverso <span class=\"_ _21\"></span>la <span class=\"_ _21\"></span>vendita <span class=\"_ _1f\"></span>piut<span class=\"_ _1\"></span>tosto <span class=\"_ _21\"></span>che <span class=\"_ _1f\"></span>at<span class=\"_ _1\"></span>traverso<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsd1\">l\u2019utilizzo <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>sono pertanto <span class=\"_ _22\"></span>valutate <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>minore <span class=\"_ _22\"></span>tra il <span class=\"_ _22\"></span>loro precedente <span class=\"_ _22\"></span>valore <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>carico <span class=\"_ _22\"></span>e il <span class=\"_ _22\"></span>valore di <span class=\"_ _22\"></span>mercato <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>netto<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsd2\">dei costi di vendita. <span class=\"ls0\"> </span></div>Questa  condizione <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>rispettata  solamente <span class=\"_ _2b\"> </span>quando  la <span class=\"_ _2c\"> </span>vendit<span class=\"_ _1\"></span>a  o <span class=\"_ _2c\"> </span>la  discontinuit\u00e0  del <span class=\"_ _2c\"> </span>gruppo  di <span class=\"_ _2b\"> </span>attivit\u00e0  in<span class=\"_ _264\"> </span>dismissione <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _23\"></span>altamente <span class=\"_ _21\"></span>probabile, <span class=\"_ _23\"></span>le <span class=\"_ _21\"></span>attivit\u00e0 <span class=\"_ _23\"></span>e <span class=\"_ _21\"></span>le <span class=\"_ _23\"></span>passivit\u00e0 <span class=\"_ _21\"></span>sono <span class=\"_ _23\"></span>immediatamente <span class=\"_ _21\"></span>disponibili <span class=\"_ _23\"></span>per <span class=\"_ _21\"></span>la <span class=\"_ _23\"></span>vendita<span class=\"_ _264\"> </span>nelle <span class=\"_ _1f\"></span>loro <span class=\"_ _1\"></span>condizioni <span class=\"_ _1f\"></span>attuali <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>Direzione <span class=\"_ _1f\"></span>ha <span class=\"_ _1f\"></span>preso <span class=\"_ _1\"></span>un <span class=\"_ _1f\"></span>impegno <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>vendita, <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>dovrebbe <span class=\"_ _1f\"></span>avvenire <span class=\"_ _1\"></span>entro<span class=\"_ _264\"> </span>dodici mesi dalla data di classificazione in ques<span class=\"_ _1\"></span>ta voce.<span class=\"_ _264\"> </span>Quando <span class=\"_ _22\"></span>il <span class=\"_ _22\"></span>Gruppo <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>coinvolto <span class=\"_ _22\"></span>in <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>pian<span class=\"_ _1\"></span>o <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>dismissione <span class=\"_ _22\"></span>che <span class=\"_ _22\"></span>comporta <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>controllo <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>partecipata<span class=\"_ _1\"></span>,<span class=\"_ _264\"> </span>tutte <span class=\"_ _20\"></span>le attivit\u00e0 <span class=\"_ _22\"></span>e passivit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>tale p<span class=\"_ _20\"></span>artecipata <span class=\"_ _20\"></span>sono classific<span class=\"_ _20\"></span>ate com<span class=\"_ _20\"></span>e destinate<span class=\"_ _20\"></span> alla <span class=\"_ _22\"></span>vendita quando <span class=\"_ _20\"></span>le <span class=\"_ _20\"></span>condizioni<span class=\"_ _264\"> </span>di <span class=\"_ _2a\"> </span>cui <span class=\"_ _2a\"> </span>sopra <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"> </span>avverate<span class=\"ls0\"> <span class=\"_ _2a\"> </span></span>anche <span class=\"_ _2a\"> </span>nel <span class=\"_ _2a\"> </span>caso <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>cui, <span class=\"_ _2a\"> </span>dopo <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span>dismissione, <span class=\"_ _2a\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"> </span>continui <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>detenere <span class=\"_ _2a\"> </span>una<span class=\"_ _264\"> </span>partecipazione di minoranza nella controllata. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-316": {
   "value": "Attivit\u00e0 non correnti <span class=\"_ _1\"></span>detenute per la ven<span class=\"_ _1\"></span>dita<span class=\"ls0\"> <span class=\"ls8\">e </span></span>Discontinued Operation<span class=\"_ _264\"> </span>Le Attivit\u00e0 <span class=\"_ _20\"></span>e Passivit\u00e0 non <span class=\"_ _20\"></span>correnti destinate alla <span class=\"_ _20\"></span>vendita e <span class=\"_ _20\"></span><span class=\"ff3\">Discontinued Operation<span class=\"ff1 ls0\"> <span class=\"_ _20\"></span><span class=\"ls4\">sono classifica<span class=\"_ _20\"></span>te come <span class=\"_ _22\"></span>tali<span class=\"_ _264\"> </span></span></span></span>quando <span class=\"_ _21\"></span>il <span class=\"_ _1f\"></span>lor<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>valore <span class=\"_ _1f\"></span>contabi<span class=\"_ _1\"></span>le <span class=\"_ _21\"></span>sar\u00e0 <span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>ecuperato <span class=\"_ _21\"></span>principalmente <span class=\"_ _21\"></span>attraverso <span class=\"_ _21\"></span>la <span class=\"_ _21\"></span>vendita <span class=\"_ _1f\"></span>piut<span class=\"_ _1\"></span>tosto <span class=\"_ _21\"></span>che <span class=\"_ _1f\"></span>at<span class=\"_ _1\"></span>traverso<span class=\"_ _264\"> </span>l\u2019utilizzo <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>sono pertanto <span class=\"_ _22\"></span>valutate <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>minore <span class=\"_ _22\"></span>tra il <span class=\"_ _22\"></span>loro precedente <span class=\"_ _22\"></span>valore <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>carico <span class=\"_ _22\"></span>e il <span class=\"_ _22\"></span>valore di <span class=\"_ _22\"></span>mercato <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>netto<span class=\"_ _264\"> </span>dei costi di vendita. Questa  condizione <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2b\"> </span>rispettata  solamente <span class=\"_ _2b\"> </span>quando  la <span class=\"_ _2c\"> </span>vendit<span class=\"_ _1\"></span>a  o <span class=\"_ _2c\"> </span>la  discontinuit\u00e0  del <span class=\"_ _2c\"> </span>gruppo  di <span class=\"_ _2b\"> </span>attivit\u00e0  in<span class=\"_ _264\"> </span>dismissione <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _23\"></span>altamente <span class=\"_ _21\"></span>probabile, <span class=\"_ _23\"></span>le <span class=\"_ _21\"></span>attivit\u00e0 <span class=\"_ _23\"></span>e <span class=\"_ _21\"></span>le <span class=\"_ _23\"></span>passivit\u00e0 <span class=\"_ _21\"></span>sono <span class=\"_ _23\"></span>immediatamente <span class=\"_ _21\"></span>disponibili <span class=\"_ _23\"></span>per <span class=\"_ _21\"></span>la <span class=\"_ _23\"></span>vendita<span class=\"_ _264\"> </span>nelle <span class=\"_ _1f\"></span>loro <span class=\"_ _1\"></span>condizioni <span class=\"_ _1f\"></span>attuali <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>Direzione <span class=\"_ _1f\"></span>ha <span class=\"_ _1f\"></span>preso <span class=\"_ _1\"></span>un <span class=\"_ _1f\"></span>impegno <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>vendita, <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>dovrebbe <span class=\"_ _1f\"></span>avvenire <span class=\"_ _1\"></span>entro<span class=\"_ _264\"> </span>dodici mesi dalla data di classificazione in ques<span class=\"_ _1\"></span>ta voce.<span class=\"_ _264\"> </span>Quando <span class=\"_ _22\"></span>il <span class=\"_ _22\"></span>Gruppo <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>coinvolto <span class=\"_ _22\"></span>in <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>pian<span class=\"_ _1\"></span>o <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>dismissione <span class=\"_ _22\"></span>che <span class=\"_ _22\"></span>comporta <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>perdit<span class=\"_ _1\"></span>a <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>controllo <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>partecipata<span class=\"_ _1\"></span>,<span class=\"_ _264\"> </span>tutte <span class=\"_ _20\"></span>le attivit\u00e0 <span class=\"_ _22\"></span>e passivit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>tale p<span class=\"_ _20\"></span>artecipata <span class=\"_ _20\"></span>sono classific<span class=\"_ _20\"></span>ate com<span class=\"_ _20\"></span>e destinate<span class=\"_ _20\"></span> alla <span class=\"_ _22\"></span>vendita quando <span class=\"_ _20\"></span>le <span class=\"_ _20\"></span>condizioni<span class=\"_ _264\"> </span>di <span class=\"_ _2a\"> </span>cui <span class=\"_ _2a\"> </span>sopra <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"> </span>avverate<span class=\"ls0\"> <span class=\"_ _2a\"> </span></span>anche <span class=\"_ _2a\"> </span>nel <span class=\"_ _2a\"> </span>caso <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>cui, <span class=\"_ _2a\"> </span>dopo <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span>dismissione, <span class=\"_ _2a\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _2a\"></span>Gruppo <span class=\"_ _2a\"> </span>continui <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"> </span>detenere <span class=\"_ _2a\"> </span>una<span class=\"_ _264\"> </span>partecipazione di minoranza nella controllata. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-320": {
   "value": "Leasing<span class=\"_ _264\"> </span>Le <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _21\"></span>oggetto <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>contratti <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>locazione <span class=\"_ _1f\"></span>sono <span class=\"_ _21\"></span>rilevate<span class=\"ls9\">, <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>base <span class=\"_ _1f\"></span>all\u2019IFRS <span class=\"_ _1f\"></span>16,<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls8\">come <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1f\"></span>della <span class=\"_ _21\"></span>Societ\u00e0 <span class=\"_ _1f\"></span>al<span class=\"_ _264\"> </span></span></span></span>loro <span class=\"_ _23\"></span><span class=\"ff3\">fair <span class=\"_ _2a\"> </span>value</span><span class=\"ls0\"> <span class=\"_ _2a\"></span><span class=\"ls8\">alla <span class=\"_ _23\"></span>data <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>stipulazione <span class=\"_ _2a\"></span>del <span class=\"_ _23\"></span>contrat<span class=\"_ _1\"></span>to, <span class=\"_ _23\"></span>oppur<span class=\"_ _1\"></span>e, <span class=\"_ _23\"></span>se <span class=\"_ _2a\"> </span>inferiore, <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>valore <span class=\"_ _2a\"></span>attuale <span class=\"_ _23\"></span>dei <span class=\"_ _2a\"> </span>pagamenti<span class=\"_ _264\"> </span></span></span>minimi <span class=\"_ _29\"> </span>dovuti <span class=\"_ _29\"> </span>per <span class=\"_ _85\"> </span>il <span class=\"_ _29\"> </span>leasing. <span class=\"_ _29\"> </span>La <span class=\"_ _29\"> </span>corr<span class=\"_ _1\"></span>ispondente <span class=\"_ _29\"> </span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _29\"> </span>verso <span class=\"_ _29\"> </span>il <span class=\"_ _85\"> </span>locatore <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _29\"> </span>inclusa <span class=\"_ _29\"> </span>ne<span class=\"_ _1\"></span>lla <span class=\"_ _29\"> </span>Situazione<span class=\"_ _264\"> </span>patrimoniale <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _23\"></span>come <span class=\"_ _23\"></span>passivit\u00e0 <span class=\"_ _2a\"> </span>per <span class=\"_ _23\"></span>locazioni <span class=\"_ _23\"></span>f<span class=\"ls4\">inanziarie. <span class=\"_ _23\"></span>I <span class=\"_ _2a\"></span>beni <span class=\"_ _23\"></span>sono <span class=\"_ _23\"></span>ammortizzati <span class=\"_ _23\"></span>applicando <span class=\"_ _23\"></span>il<span class=\"_ _264\"> </span></span>criterio e le aliquote <span class=\"_ _20\"></span>ritenute rappresentative della vita utile <span class=\"_ _20\"></span>e descritte <span class=\"_ _20\"></span><span class=\"ls4\">in precedenza. <span class=\"_ _20\"></span>I pagamenti <span class=\"_ _20\"></span>per i <span class=\"_ _20\"></span>canoni<span class=\"_ _264\"> </span></span>di <span class=\"_ _1f\"></span>locazione <span class=\"_ _1f\"></span>sono <span class=\"_ _1f\"></span>suddivisi <span class=\"_ _1f\"></span>fra <span class=\"_ _1f\"></span>quota <span class=\"_ _1f\"></span>capitale <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>quota <span class=\"_ _1f\"></span>interessi <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>modo <span class=\"_ _1f\"></span>da <span class=\"_ _1f\"></span>raggiungere <span class=\"_ _1f\"></span>un <span class=\"_ _1f\"></span>tasso <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>inter<span class=\"_ _1\"></span>esse<span class=\"_ _264\"> </span>costante <span class=\"_ _24\"> </span>sulla <span class=\"_ _24\"> </span>passivit\u00e0 <span class=\"_ _24\"> </span>residua: <span class=\"_ _24\"> </span>gli <span class=\"_ _df\"> </span>oner<span class=\"_ _1\"></span>i <span class=\"_ _df\"> </span>f<span class=\"_ _1\"></span>inanziari <span class=\"_ _24\"> </span>sono <span class=\"_ _df\"> </span>di<span class=\"_ _1\"></span>rettamente <span class=\"_ _24\"> </span>imputati <span class=\"_ _24\"> </span>al <span class=\"_ _df\"> </span>conto <span class=\"_ _24\"> </span>economico<span class=\"_ _264\"> </span>dell\u2019esercizio.<span class=\"_ _264\"> </span>Le migliorie su beni in <span class=\"ff3 ls4\">leasing <span class=\"_ _20\"></span><span class=\"ff1\">incrementative del <span class=\"_ _20\"></span>valore del bene <span class=\"_ _20\"></span>vengono capitalizzate <span class=\"_ _20\"></span>a diretto aum<span class=\"_ _20\"></span>ento del<span class=\"_ _264\"> </span></span></span>bene <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span><span class=\"ff3 ls4\">leasing <span class=\"_ _1f\"></span></span>e <span class=\"_ _1f\"></span>vengono <span class=\"_ _1f\"></span>ammortizzate <span class=\"_ _1\"></span>lungo <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>minore <span class=\"_ _1f\"></span>tra <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>vit<span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>utile <span class=\"_ _1\"></span>della <span class=\"_ _1f\"></span>miglioria <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>quella <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>bene <span class=\"_ _1\"></span>in<span class=\"_ _264\"> </span>leasing<span class=\"ff1 ls0\">.<span class=\"_ _264\"> </span></span>Il <span class=\"_ _1\"></span>principio <span class=\"_ _1\"></span>IFRS <span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>distingue <span class=\"_ _1\"></span>quindi <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>leasing <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>operativi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>finanziari <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>precedente <span class=\"_ _1\"></span>principio<span class=\"_ _264\"> </span>IAS 17 ma equipara<span class=\"ls0\"> </span>il leasing operativo al leasin<span class=\"_ _20\"></span>g<span class=\"ls0\"> </span>finanziario.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-319": {
   "value": "Crediti commerciali<span class=\"_ _264\"> </span>I <span class=\"_ _1\"></span>crediti <span class=\"_ _1f\"></span>commerciali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli <span class=\"_ _1f\"></span>altri <span class=\"_ _1\"></span>crediti <span class=\"_ _1f\"></span>sono <span class=\"_ _1\"></span>riconosciuti <span class=\"_ _1\"></span>inizialmente <span class=\"_ _1f\"></span>al <span class=\"_ _1\"></span>fair <span class=\"_ _1f\"></span>value <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>successivamente <span class=\"_ _1\"></span>valutati<span class=\"_ _264\"> </span>in <span class=\"_ _22\"></span>base <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>metodo <span class=\"_ _20\"></span>del <span class=\"_ _22\"></span>costo <span class=\"_ _22\"></span>ammortizzato, <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>netto <span class=\"_ _22\"></span>del <span class=\"_ _20\"></span>fondo <span class=\"_ _22\"></span>svalutazione. <span class=\"_ _22\"></span>I <span class=\"_ _22\"></span>crediti <span class=\"_ _22\"></span>a <span class=\"_ _20\"></span>breve <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>sono <span class=\"_ _22\"></span>attualizzati<span class=\"_ _264\"> </span>poich\u00e9 <span class=\"_ _2a\"></span>l\u2019effetto <span class=\"_ _2a\"></span>dell\u2019attua<span class=\"ls4\">lizzazione <span class=\"_ _23\"></span>dei <span class=\"_ _2a\"> </span>flussi <span class=\"_ _2a\"> </span>finanziari <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _23\"></span>irrilevante. <span class=\"_ _2a\"> </span>Appropriate <span class=\"_ _2a\"></span>svalutazioni <span class=\"_ _23\"></span>per <span class=\"_ _2a\"> </span>stimare<span class=\"_ _264\"> </span></span>l\u2019ammontare <span class=\"_ _1f\"></span>non <span class=\"_ _21\"></span>recuperabile <span class=\"_ _1f\"></span>sono <span class=\"_ _21\"></span>iscritte <span class=\"_ _21\"></span>a <span class=\"_ _21\"></span>conto <span class=\"_ _21\"></span>economico <span class=\"_ _1f\"></span>quando <span class=\"_ _21\"></span>vi <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _21\"></span>evidenza <span class=\"_ _21\"></span>oggettiva <span class=\"_ _21\"></span>che <span class=\"_ _1f\"></span>i <span class=\"_ _21\"></span>crediti<span class=\"_ _264\"> </span>hanno <span class=\"_ _22\"></span>perso <span class=\"_ _22\"></span>valore. <span class=\"_ _22\"></span>L\u2019analisi <span class=\"_ _22\"></span>prevede <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>stratificazione <span class=\"_ _22\"></span>dei <span class=\"_ _22\"></span>cred<span class=\"ls4\">iti <span class=\"_ _22\"></span>commerciali <span class=\"_ _22\"></span>in <span class=\"_ _22\"></span>categorie <span class=\"_ _59\"></span>sulla <span class=\"_ _22\"></span>base <span class=\"_ _22\"></span>dei <span class=\"_ _22\"></span>giorni<span class=\"_ _264\"> </span></span>di <span class=\"_ _1\"></span>scaduto, <span class=\"_ _1\"></span>definendo <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>stanziamento <span class=\"_ _1\"></span>basandosi <span class=\"_ _1\"></span>sull\u2019<span class=\"_ _1\"></span>esperienza <span class=\"_ _1\"></span>storica <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>crediti,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rettificata <span class=\"_ _1\"></span>per<span class=\"_ _264\"> </span>tener <span class=\"_ _26\"> </span>conto <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>fattori <span class=\"_ _26\"> </span>previsionali <span class=\"_ _2c\"> </span>specifici <span class=\"_ _2c\"> </span>riferiti <span class=\"_ _26\"> </span>ai <span class=\"_ _2c\"> </span>creditori <span class=\"_ _2c\"> </span>ed <span class=\"_ _2c\"> </span>all\u2019ambiente <span class=\"_ _26\"> </span>economi<span class=\"_ _1\"></span><span class=\"ls8\">co. <span class=\"_ _2c\"> </span>Allo <span class=\"_ _2c\"> </span>scopo <span class=\"_ _26\"> </span>di<span class=\"_ _264\"> </span></span>determinare <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>livello <span class=\"_ _21\"></span>appropriato <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>fondi <span class=\"_ _1f\"></span>svalutazi<span class=\"_ _1\"></span>oni <span class=\"_ _1f\"></span>crediti <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>pos<span class=\"_ _1\"></span>sibilit\u00e0 <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>incasso <span class=\"_ _21\"></span>dei <span class=\"_ _1f\"></span>crediti <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1f\"></span>valutata<span class=\"_ _264\"> </span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>solvibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>debitore. <span class=\"_ _1\"></span>La <span class=\"_ _1f\"></span>qualit\u00e0 delle <span class=\"_ _1\"></span>stime <span class=\"_ _1f\"></span>dipende dalla <span class=\"_ _1\"></span>disponibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>informazioni<span class=\"_ _264\"> </span>aggiornate circa la solvibilit\u00e0 del debitore.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-317": {
   "value": "Accantonamenti <span class=\"ls0\">\u2013 </span>Fondi rischi di<span class=\"_ _1\"></span>versi<span class=\"_ _264\"> </span>Gli <span class=\"_ _1f\"></span>accantonamenti <span class=\"_ _1f\"></span>sono <span class=\"_ _1f\"></span>iscritti <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>bilancio <span class=\"_ _1f\"></span>quando <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>Societ\u00e0 <span class=\"_ _1f\"></span>ha <span class=\"_ _1f\"></span>un\u2019obblig<span class=\"_ _1\"></span>azione <span class=\"_ _1f\"></span>presente <span class=\"_ _1f\"></span>quale <span class=\"_ _1f\"></span>risultato <span class=\"_ _1f\"></span>di<span class=\"_ _264\"> </span>un <span class=\"_ _1f\"></span>evento <span class=\"_ _21\"></span>passato <span class=\"_ _1f\"></span>ed <span class=\"_ _21\"></span>\u00e8 <span class=\"_ _1f\"></span>probabil<span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>che <span class=\"_ _21\"></span>sar\u00e0 <span class=\"_ _1f\"></span>richiesto <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>adempiere <span class=\"_ _1f\"></span>all\u2019obbligazione. <span class=\"_ _21\"></span>Gli <span class=\"_ _1f\"></span>accantonamenti<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>sono<span class=\"_ _264\"> </span>stanziati <span class=\"_ _1\"></span>sulla <span class=\"_ _1f\"></span>base <span class=\"_ _1f\"></span>della <span class=\"_ _1\"></span>miglior <span class=\"_ _1f\"></span>stim<span class=\"ls8\">a <span class=\"_ _1f\"></span>della <span class=\"_ _1f\"></span>Direzione <span class=\"_ _1f\"></span>dei <span class=\"_ _1\"></span>costi <span class=\"_ _1f\"></span>richiesti <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>adempiere <span class=\"_ _1f\"></span>all\u2019obbligazione <span class=\"_ _1f\"></span>alla<span class=\"_ _264\"> </span></span>data di bilancio, e sono attualizzati, quando l\u2019<span class=\"_ _1\"></span>effetto \u00e8 significativo.<span class=\"_ _264\"> </span>Le variazioni di stima <span class=\"_ _1\"></span>sono riflesse nel c<span class=\"_ _1\"></span>onto economico del per<span class=\"_ _1\"></span>iodo in cui la vari<span class=\"_ _1\"></span>azione \u00e8 avvenuta.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-318": {
   "value": "Benefici ai dipendenti<span class=\"_ _264\"> </span>Il <span class=\"_ _1f\"></span>costo <span class=\"_ _21\"></span>corrente <span class=\"_ _21\"></span>relativo <span class=\"_ _1f\"></span>alle <span class=\"_ _21\"></span>prestazioni <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>lavoro <span class=\"_ _21\"></span>e <span class=\"_ _1f\"></span>il <span class=\"_ _21\"></span>valore <span class=\"_ _21\"></span>attuale <span class=\"_ _1f\"></span>delle <span class=\"_ _21\"></span>obbligazioni <span class=\"_ _1f\"></span>per <span class=\"_ _21\"></span>piani <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>benefici<span class=\"_ _264\"> </span>definiti <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>altri <span class=\"_ _26\"> </span>benefici <span class=\"_ _26\"> </span>a <span class=\"_ _26\"> </span>l<span class=\"_ _1\"></span>ungo <span class=\"_ _26\"> </span>termine <span class=\"_ _26\"> </span>concessi <span class=\"_ _26\"> </span>ai <span class=\"_ _26\"> </span>dipendenti <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _26\"> </span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _26\"> </span>sulla <span class=\"_ _26\"> </span>base <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>valutazioni<span class=\"_ _264\"> </span>attuariali utili<span class=\"_ _1\"></span>zzando il <span class=\"_ _1\"></span>metodo della <span class=\"_ _1\"></span>proiezione unitar<span class=\"_ _1\"></span>ia del <span class=\"_ _1\"></span>credito (<span class=\"ff3 ls5\">Project<span class=\"_ _1\"></span>ed Unit <span class=\"_ _1\"></span>Credit <span class=\"_ _1\"></span>Method</span><span class=\"ls4\">). Secondo<span class=\"_ _264\"> </span></span>tale <span class=\"_ _1f\"></span>metodologia <span class=\"_ _1f\"></span><span class=\"ls8\">viene <span class=\"_ _1f\"></span>attribuito<span class=\"ls0\"> <span class=\"_ _1f\"></span></span></span>il <span class=\"_ _1f\"></span>beneficio <span class=\"_ _1f\"></span>derivante <span class=\"_ _1f\"></span>dal <span class=\"_ _1f\"></span>piano <span class=\"_ _21\"></span>agli <span class=\"_ _1f\"></span>esercizi <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>cui <span class=\"_ _1f\"></span>sorge <span class=\"_ _1f\"></span>l\u2019obbligazione <span class=\"_ _1f\"></span>ad<span class=\"_ _264\"> </span>erogare il beneficio stesso ovvero, nel momento in cui<span class=\"_ _1\"></span> i dipendenti<span class=\"ls0\"> </span>prestano la propria attivit\u00e0 lavorativa. La <span class=\"_ _20\"></span>determinazione del <span class=\"_ _22\"></span>valore attuale <span class=\"_ _22\"></span>dell\u2019o<span class=\"_ _1\"></span>bbligazione \u00e8 <span class=\"_ _22\"></span>basata sull\u2019uso <span class=\"_ _22\"></span>di tecniche <span class=\"_ _20\"></span>attuariali <span class=\"_ _20\"></span>e <span class=\"_ _20\"></span>attraverso <span class=\"_ _20\"></span>l\u2019uso<span class=\"_ _264\"> </span>di <span class=\"_ _20\"></span>assunzioni <span class=\"_ _20\"></span>attuariali che <span class=\"_ _22\"></span>sono obiettive <span class=\"_ _22\"></span>e tra <span class=\"_ _22\"></span>loro compatibili, <span class=\"_ _22\"></span>i parametri <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>natura <span class=\"_ _20\"></span>finanziaria <span class=\"_ _20\"></span>utilizzati <span class=\"_ _20\"></span>sono<span class=\"_ _264\"> </span>basati su stime di mercato che sono note alla data di chius<span class=\"_ _1\"></span>ura del bilancio. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-321": {
   "value": "Strumenti finanziari<span class=\"_ _264\"> </span>Uno <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziario <span class=\"_ _1\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>qualsia<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u00e0 <span class=\"_ _1f\"></span>origine <span class=\"_ _1f\"></span>a <span class=\"_ _1\"></span>un\u2019attivit\u00e0 <span class=\"_ _1f\"></span>finanziaria <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>un\u2019entit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>ad <span class=\"_ _1\"></span>una<span class=\"_ _264\"> </span>passivit\u00e0 finanziaria o ad uno strumento rappresent<span class=\"_ _1\"></span>ativo di capitale per un\u2019altra entit\u00e0.<span class=\"_ _264\"> </span>Nell'IFRS 9 <span class=\"_ _20\"></span>il principio generale <span class=\"_ _20\"></span>\u00e8 che <span class=\"_ _20\"></span>un'entit\u00e0 deve rilevare <span class=\"_ _20\"></span>nella propria situazione <span class=\"_ _20\"></span>patrimoniale<span class=\"ls0\">-<span class=\"ls4\">finanziaria<span class=\"_ _264\"> </span></span></span>un'attivit\u00e0 <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>una <span class=\"_ _2a\"> </span>passivit\u00e0 <span class=\"_ _2a\"> </span>f<span class=\"_ _1\"></span>inanziaria <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>solo <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"> </span>diviene <span class=\"_ _26\"> </span>parte <span class=\"_ _2a\"></span>nelle <span class=\"_ _2a\"> </span>clausole <span class=\"_ _2a\"> </span>contrattuali <span class=\"_ _2a\"> </span>dello<span class=\"_ _264\"> </span>strumento. Le <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>corre<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>includono <span class=\"_ _1f\"></span>crediti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>scadenza <span class=\"_ _1f\"></span>superiore <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>1 <span class=\"_ _1f\"></span>anno. <span class=\"_ _1\"></span>Tali <span class=\"_ _1\"></span>crediti, <span class=\"_ _1f\"></span>se <span class=\"_ _1\"></span>infruttiferi <span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span>che maturano interessi inferiori al mercato, s<span class=\"_ _1\"></span>ono attualizzati utilizzando i tassi di mercat<span class=\"_ _1\"></span>o.<span class=\"_ _264\"> </span>Gli  strumenti  finanziar<span class=\"_ _1\"></span>i  correnti  includono <span class=\"_ _100\"> </span>i  crediti  c<span class=\"_ _1\"></span>ommerciali  (si  rimanda  al<span class=\"_ _1\"></span>la  specifica  voce <span class=\"_ _100\"> </span>per  il<span class=\"_ _264\"> </span>commento), <span class=\"_ _21\"></span>i <span class=\"_ _23\"></span>crediti <span class=\"_ _21\"></span>da <span class=\"_ _23\"></span>attivit\u00e0 <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>finanziamento, <span class=\"_ _23\"></span>attivit\u00e0 <span class=\"_ _23\"></span>finanziarie <span class=\"_ _23\"></span>correnti, <span class=\"_ _21\"></span>inclusi <span class=\"_ _23\"></span>gli <span class=\"_ _23\"></span>strumenti <span class=\"_ _21\"></span>derivati,<span class=\"_ _264\"> </span>nonch\u00e9 le disponibilit\u00e0 e mezzi equivalenti.<span class=\"_ _264\"> </span>La <span class=\"_ _1f\"></span>v<span class=\"_ _1\"></span>oce <span class=\"_ _21\"></span>relativa <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>di<span class=\"_ _1\"></span>sponibilit\u00e0 <span class=\"_ _21\"></span>liquide <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>mezzi <span class=\"_ _21\"></span>equivalenti <span class=\"_ _21\"></span>include <span class=\"_ _21\"></span>cassa <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>conti <span class=\"_ _21\"></span>correnti <span class=\"_ _21\"></span>bancari <span class=\"_ _21\"></span>e <span class=\"_ _1f\"></span>d<span class=\"_ _1\"></span>epositi<span class=\"_ _264\"> </span>rimborsabili <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>domanda <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>altri <span class=\"_ _29\"> </span>investimenti <span class=\"_ _29\"> </span>finanziari <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>breve <span class=\"_ _29\"> </span>termine <span class=\"_ _29\"> </span>ad <span class=\"_ _29\"> </span>elevata <span class=\"_ _29\"> </span>liquidit\u00e0, <span class=\"_ _29\"> </span>che <span class=\"_ _29\"> </span>sono<span class=\"_ _264\"> </span>prontamente convertibili in cassa e sono soggetti ad un rischi<span class=\"_ _1\"></span>o non significativo di variazione di valore.<span class=\"_ _264\"> </span>I <span class=\"_ _20\"></span>crediti <span class=\"_ _20\"></span>originati <span class=\"_ _22\"></span>nel corso <span class=\"_ _22\"></span>dell\u2019attivit\u00e0 ca<span class=\"_ _20\"></span>ratteristica <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>la <span class=\"_ _22\"></span>Societ\u00e0 non <span class=\"_ _22\"></span>detiene <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>scopo <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>negoziazione, i <span class=\"_ _22\"></span>titoli<span class=\"_ _264\"> </span>detenuti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l\u2019int<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mantenerli <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span>portafoglio <span class=\"_ _1\"></span>sino <span class=\"_ _1f\"></span>alla <span class=\"_ _1\"></span>scadenza <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quali<span class=\"_ _264\"> </span>non <span class=\"_ _2a\"></span>sono <span class=\"_ _2a\"></span>disponibili<span class=\"ls0\"> <span class=\"_ _23\"></span></span>quotazi<span class=\"_ _1\"></span>oni <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>un <span class=\"_ _23\"></span>mercato <span class=\"_ _2a\"> </span>attivo <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>cui <span class=\"_ _2a\"> </span>fair <span class=\"_ _2a\"> </span>value <span class=\"_ _2a\"> </span>non <span class=\"_ _2a\"> </span>pu\u00f2 <span class=\"_ _2a\"> </span>essere <span class=\"_ _2a\"> </span>misurato <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"></span>modo<span class=\"_ _264\"> </span>attendibile, <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"></span>misurate, <span class=\"_ _23\"></span>se <span class=\"_ _2a\"></span>hanno <span class=\"_ _23\"></span>una <span class=\"_ _23\"></span>scadenza <span class=\"_ _2a\"></span>prefissata, <span class=\"_ _23\"></span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _23\"></span>ammortizzato, <span class=\"_ _2a\"></span>utilizzando <span class=\"_ _23\"></span>il <span class=\"_ _23\"></span>metodo<span class=\"_ _264\"> </span>dell\u2019interesse effettivo. Quando <span class=\"_ _23\"></span>le <span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>finanziarie <span class=\"_ _2a\"></span>non <span class=\"_ _23\"></span>hanno <span class=\"_ _2a\"> </span>una <span class=\"_ _23\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _23\"></span>pr<span class=\"_ _1\"></span>efissata, <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>valutate <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>acquisizione. <span class=\"_ _2a\"> </span>I<span class=\"_ _264\"> </span>crediti <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>scadenza <span class=\"_ _2a\"> </span>superiore <span class=\"_ _26\"> </span>ad <span class=\"_ _2a\"></span>un<span class=\"ls0\"> <span class=\"_ _23\"></span></span>anno,<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>infruttiferi <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>che <span class=\"_ _26\"> </span>maturano <span class=\"_ _2a\"></span>interessi <span class=\"_ _2a\"> </span>inferiori <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>mercat<span class=\"_ _1\"></span>o, <span class=\"_ _2a\"> </span>sono<span class=\"_ _264\"> </span>attualizzati utilizzando i tassi di mercato,<span class=\"_ _1\"></span> se l\u2019impatto \u00e8 degno di rilievo.<span class=\"_ _264\"> </span>Vengono <span class=\"_ _1f\"></span>regolarmente <span class=\"_ _1f\"></span>effettuate <span class=\"_ _1f\"></span>val<span class=\"_ _1\"></span>utazioni <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>fine <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>verificare <span class=\"_ _1f\"></span>se <span class=\"_ _1f\"></span>esista<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>evidenza <span class=\"_ _1f\"></span>oggettiva <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>un\u2019attivit\u00e0<span class=\"_ _264\"> </span>finanziaria <span class=\"_ _22\"></span>o <span class=\"_ _22\"></span>che <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>gruppo <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>possa <span class=\"_ _22\"></span>aver <span class=\"_ _22\"></span>subito <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>riduzione <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>valore. <span class=\"_ _22\"></span>Se <span class=\"_ _22\"></span>esistono <span class=\"_ _22\"></span>evidenze <span class=\"_ _22\"></span>oggettive,<span class=\"_ _264\"> </span>la perdita di valore deve essere rilevata come costo ne<span class=\"_ _20\"></span>l conto economico del periodo.<span class=\"_ _264\"> </span>Le <span class=\"_ _1f\"></span>passivit\u00e0 <span class=\"_ _21\"></span>finanziarie <span class=\"_ _21\"></span>includono <span class=\"_ _1f\"></span>i <span class=\"_ _21\"></span>debiti <span class=\"_ _1f\"></span>f<span class=\"_ _1\"></span>inanziari, <span class=\"_ _1f\"></span>q<span class=\"_ _1\"></span>uali <span class=\"_ _1f\"></span>il <span class=\"_ _21\"></span>prestito <span class=\"_ _1f\"></span>obb<span class=\"_ _1\"></span>ligazionario, <span class=\"_ _21\"></span>nonch\u00e9 <span class=\"_ _1f\"></span>altre <span class=\"_ _21\"></span>passivit\u00e0<span class=\"_ _264\"> </span>finanziarie, ivi inclusi gli strumenti derivati, e i de<span class=\"_ _20\"></span>biti commerciali.<span class=\"_ _264\"> </span>Ad <span class=\"_ _29\"> </span>eccezio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"> </span>degli <span class=\"_ _85\"> </span>strumenti <span class=\"_ _85\"> </span>finanziari <span class=\"_ _85\"> </span>derivati, <span class=\"_ _29\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"> </span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"> </span>sono <span class=\"_ _85\"> </span>esposte, <span class=\"_ _85\"> </span>se <span class=\"_ _29\"> </span>l\u2019i<span class=\"_ _1\"></span>mpatto <span class=\"_ _29\"> </span>\u00e8<span class=\"_ _264\"> </span>significativo, al costo ammortizzato utilizz<span class=\"_ _20\"></span>ando il metodo dell\u2019interesse effettivo. Gli <span class=\"_ _26\"> </span>strumenti <span class=\"_ _26\"> </span>derivati<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>inizialmente <span class=\"_ _2c\"> </span>rilevati <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span>costo, <span class=\"_ _2c\"> </span>e <span class=\"_ _26\"> </span>adeguati <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span><span class=\"ff3 ls4\">fair <span class=\"_ _26\"> </span>value</span><span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls8\">alle <span class=\"_ _26\"> </span>successive <span class=\"_ _26\"> </span>date <span class=\"_ _26\"> </span>di<span class=\"_ _264\"> </span></span></span>chiusura. <span class=\"_ _22\"></span>Le <span class=\"_ _22\"></span>variazioni<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>nel <span class=\"_ _22\"></span><span class=\"ff3 ls4\">fair <span class=\"_ _22\"></span>value<span class=\"ff1 ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">degli <span class=\"_ _22\"></span>strumenti <span class=\"_ _22\"></span>derivati <span class=\"_ _20\"></span>che <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>sono <span class=\"_ _20\"></span>qualificati <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>copertura <span class=\"_ _20\"></span>sono <span class=\"_ _22\"></span>rilevate<span class=\"_ _264\"> </span></span></span></span>nel conto economico del periodo in cui si verificano.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-302": {
   "value": "Strumenti finanziari<span class=\"_ _264\"> </span>Uno <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziario <span class=\"_ _1\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>qualsia<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u00e0 <span class=\"_ _1f\"></span>origine <span class=\"_ _1f\"></span>a <span class=\"_ _1\"></span>un\u2019attivit\u00e0 <span class=\"_ _1f\"></span>finanziaria <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>un\u2019entit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>ad <span class=\"_ _1\"></span>una<span class=\"_ _264\"> </span>passivit\u00e0 finanziaria o ad uno strumento rappresent<span class=\"_ _1\"></span>ativo di capitale per un\u2019altra entit\u00e0.<span class=\"_ _264\"> </span>Nell'IFRS 9 <span class=\"_ _20\"></span>il principio generale <span class=\"_ _20\"></span>\u00e8 che <span class=\"_ _20\"></span>un'entit\u00e0 deve rilevare <span class=\"_ _20\"></span>nella propria situazione <span class=\"_ _20\"></span>patrimoniale<span class=\"ls0\">-<span class=\"ls4\">finanziaria<span class=\"_ _264\"> </span></span></span>un'attivit\u00e0 <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>una <span class=\"_ _2a\"> </span>passivit\u00e0 <span class=\"_ _2a\"> </span>f<span class=\"_ _1\"></span>inanziaria <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>solo <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"> </span>diviene <span class=\"_ _26\"> </span>parte <span class=\"_ _2a\"></span>nelle <span class=\"_ _2a\"> </span>clausole <span class=\"_ _2a\"> </span>contrattuali <span class=\"_ _2a\"> </span>dello<span class=\"_ _264\"> </span>strumento. Le <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>corre<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>includono <span class=\"_ _1f\"></span>crediti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>scadenza <span class=\"_ _1f\"></span>superiore <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>1 <span class=\"_ _1f\"></span>anno. <span class=\"_ _1\"></span>Tali <span class=\"_ _1\"></span>crediti, <span class=\"_ _1f\"></span>se <span class=\"_ _1\"></span>infruttiferi <span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span>che maturano interessi inferiori al mercato, s<span class=\"_ _1\"></span>ono attualizzati utilizzando i tassi di mercat<span class=\"_ _1\"></span>o.<span class=\"_ _264\"> </span>Gli  strumenti  finanziar<span class=\"_ _1\"></span>i  correnti  includono <span class=\"_ _100\"> </span>i  crediti  c<span class=\"_ _1\"></span>ommerciali  (si  rimanda  al<span class=\"_ _1\"></span>la  specifica  voce <span class=\"_ _100\"> </span>per  il<span class=\"_ _264\"> </span>commento), <span class=\"_ _21\"></span>i <span class=\"_ _23\"></span>crediti <span class=\"_ _21\"></span>da <span class=\"_ _23\"></span>attivit\u00e0 <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>finanziamento, <span class=\"_ _23\"></span>attivit\u00e0 <span class=\"_ _23\"></span>finanziarie <span class=\"_ _23\"></span>correnti, <span class=\"_ _21\"></span>inclusi <span class=\"_ _23\"></span>gli <span class=\"_ _23\"></span>strumenti <span class=\"_ _21\"></span>derivati,<span class=\"_ _264\"> </span>nonch\u00e9 le disponibilit\u00e0 e mezzi equivalenti.<span class=\"_ _264\"> </span>La <span class=\"_ _1f\"></span>v<span class=\"_ _1\"></span>oce <span class=\"_ _21\"></span>relativa <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>di<span class=\"_ _1\"></span>sponibilit\u00e0 <span class=\"_ _21\"></span>liquide <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>mezzi <span class=\"_ _21\"></span>equivalenti <span class=\"_ _21\"></span>include <span class=\"_ _21\"></span>cassa <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>conti <span class=\"_ _21\"></span>correnti <span class=\"_ _21\"></span>bancari <span class=\"_ _21\"></span>e <span class=\"_ _1f\"></span>d<span class=\"_ _1\"></span>epositi<span class=\"_ _264\"> </span>rimborsabili <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>domanda <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>altri <span class=\"_ _29\"> </span>investimenti <span class=\"_ _29\"> </span>finanziari <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>breve <span class=\"_ _29\"> </span>termine <span class=\"_ _29\"> </span>ad <span class=\"_ _29\"> </span>elevata <span class=\"_ _29\"> </span>liquidit\u00e0, <span class=\"_ _29\"> </span>che <span class=\"_ _29\"> </span>sono<span class=\"_ _264\"> </span>prontamente convertibili in cassa e sono soggetti ad un rischi<span class=\"_ _1\"></span>o non significativo di variazione di valore.<span class=\"_ _264\"> </span>I <span class=\"_ _20\"></span>crediti <span class=\"_ _20\"></span>originati <span class=\"_ _22\"></span>nel corso <span class=\"_ _22\"></span>dell\u2019attivit\u00e0 ca<span class=\"_ _20\"></span>ratteristica <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>la <span class=\"_ _22\"></span>Societ\u00e0 non <span class=\"_ _22\"></span>detiene <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>scopo <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>negoziazione, i <span class=\"_ _22\"></span>titoli<span class=\"_ _264\"> </span>detenuti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l\u2019int<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mantenerli <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span>portafoglio <span class=\"_ _1\"></span>sino <span class=\"_ _1f\"></span>alla <span class=\"_ _1\"></span>scadenza <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quali<span class=\"_ _264\"> </span>non <span class=\"_ _2a\"></span>sono <span class=\"_ _2a\"></span>disponibili<span class=\"ls0\"> <span class=\"_ _23\"></span></span>quotazi<span class=\"_ _1\"></span>oni <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>un <span class=\"_ _23\"></span>mercato <span class=\"_ _2a\"> </span>attivo <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>cui <span class=\"_ _2a\"> </span>fair <span class=\"_ _2a\"> </span>value <span class=\"_ _2a\"> </span>non <span class=\"_ _2a\"> </span>pu\u00f2 <span class=\"_ _2a\"> </span>essere <span class=\"_ _2a\"> </span>misurato <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"></span>modo<span class=\"_ _264\"> </span>attendibile, <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"></span>misurate, <span class=\"_ _23\"></span>se <span class=\"_ _2a\"></span>hanno <span class=\"_ _23\"></span>una <span class=\"_ _23\"></span>scadenza <span class=\"_ _2a\"></span>prefissata, <span class=\"_ _23\"></span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _23\"></span>ammortizzato, <span class=\"_ _2a\"></span>utilizzando <span class=\"_ _23\"></span>il <span class=\"_ _23\"></span>metodo<span class=\"_ _264\"> </span>dell\u2019interesse effettivo. Quando <span class=\"_ _23\"></span>le <span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>finanziarie <span class=\"_ _2a\"></span>non <span class=\"_ _23\"></span>hanno <span class=\"_ _2a\"> </span>una <span class=\"_ _23\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _23\"></span>pr<span class=\"_ _1\"></span>efissata, <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>valutate <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>acquisizione. <span class=\"_ _2a\"> </span>I<span class=\"_ _264\"> </span>crediti <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>scadenza <span class=\"_ _2a\"> </span>superiore <span class=\"_ _26\"> </span>ad <span class=\"_ _2a\"></span>un<span class=\"ls0\"> <span class=\"_ _23\"></span></span>anno,<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>infruttiferi <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>che <span class=\"_ _26\"> </span>maturano <span class=\"_ _2a\"></span>interessi <span class=\"_ _2a\"> </span>inferiori <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>mercat<span class=\"_ _1\"></span>o, <span class=\"_ _2a\"> </span>sono<span class=\"_ _264\"> </span>attualizzati utilizzando i tassi di mercato,<span class=\"_ _1\"></span> se l\u2019impatto \u00e8 degno di rilievo.<span class=\"_ _264\"> </span>Vengono <span class=\"_ _1f\"></span>regolarmente <span class=\"_ _1f\"></span>effettuate <span class=\"_ _1f\"></span>val<span class=\"_ _1\"></span>utazioni <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>fine <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>verificare <span class=\"_ _1f\"></span>se <span class=\"_ _1f\"></span>esista<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>evidenza <span class=\"_ _1f\"></span>oggettiva <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>un\u2019attivit\u00e0<span class=\"_ _264\"> </span>finanziaria <span class=\"_ _22\"></span>o <span class=\"_ _22\"></span>che <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>gruppo <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>possa <span class=\"_ _22\"></span>aver <span class=\"_ _22\"></span>subito <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>riduzione <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>valore. <span class=\"_ _22\"></span>Se <span class=\"_ _22\"></span>esistono <span class=\"_ _22\"></span>evidenze <span class=\"_ _22\"></span>oggettive,<span class=\"_ _264\"> </span>la perdita di valore deve essere rilevata come costo ne<span class=\"_ _20\"></span>l conto economico del periodo.<span class=\"_ _264\"> </span>Le <span class=\"_ _1f\"></span>passivit\u00e0 <span class=\"_ _21\"></span>finanziarie <span class=\"_ _21\"></span>includono <span class=\"_ _1f\"></span>i <span class=\"_ _21\"></span>debiti <span class=\"_ _1f\"></span>f<span class=\"_ _1\"></span>inanziari, <span class=\"_ _1f\"></span>q<span class=\"_ _1\"></span>uali <span class=\"_ _1f\"></span>il <span class=\"_ _21\"></span>prestito <span class=\"_ _1f\"></span>obb<span class=\"_ _1\"></span>ligazionario, <span class=\"_ _21\"></span>nonch\u00e9 <span class=\"_ _1f\"></span>altre <span class=\"_ _21\"></span>passivit\u00e0<span class=\"_ _264\"> </span>finanziarie, ivi inclusi gli strumenti derivati, e i de<span class=\"_ _20\"></span>biti commerciali.<span class=\"_ _264\"> </span>Ad <span class=\"_ _29\"> </span>eccezio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"> </span>degli <span class=\"_ _85\"> </span>strumenti <span class=\"_ _85\"> </span>finanziari <span class=\"_ _85\"> </span>derivati, <span class=\"_ _29\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"> </span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"> </span>sono <span class=\"_ _85\"> </span>esposte, <span class=\"_ _85\"> </span>se <span class=\"_ _29\"> </span>l\u2019i<span class=\"_ _1\"></span>mpatto <span class=\"_ _29\"> </span>\u00e8<span class=\"_ _264\"> </span>significativo, al costo ammortizzato utilizz<span class=\"_ _20\"></span>ando il metodo dell\u2019interesse effettivo. Gli <span class=\"_ _26\"> </span>strumenti <span class=\"_ _26\"> </span>derivati<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>inizialmente <span class=\"_ _2c\"> </span>rilevati <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span>costo, <span class=\"_ _2c\"> </span>e <span class=\"_ _26\"> </span>adeguati <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span><span class=\"ff3 ls4\">fair <span class=\"_ _26\"> </span>value</span><span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls8\">alle <span class=\"_ _26\"> </span>successive <span class=\"_ _26\"> </span>date <span class=\"_ _26\"> </span>di<span class=\"_ _264\"> </span></span></span>chiusura. <span class=\"_ _22\"></span>Le <span class=\"_ _22\"></span>variazioni<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>nel <span class=\"_ _22\"></span><span class=\"ff3 ls4\">fair <span class=\"_ _22\"></span>value<span class=\"ff1 ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">degli <span class=\"_ _22\"></span>strumenti <span class=\"_ _22\"></span>derivati <span class=\"_ _20\"></span>che <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>sono <span class=\"_ _20\"></span>qualificati <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>copertura <span class=\"_ _20\"></span>sono <span class=\"_ _22\"></span>rilevate<span class=\"_ _264\"> </span></span></span></span>nel conto economico del periodo in cui si verificano.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "Strumenti finanziari<span class=\"_ _264\"> </span>Uno <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziario <span class=\"_ _1\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>qualsia<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u00e0 <span class=\"_ _1f\"></span>origine <span class=\"_ _1f\"></span>a <span class=\"_ _1\"></span>un\u2019attivit\u00e0 <span class=\"_ _1f\"></span>finanziaria <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>un\u2019entit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>ad <span class=\"_ _1\"></span>una<span class=\"_ _264\"> </span>passivit\u00e0 finanziaria o ad uno strumento rappresent<span class=\"_ _1\"></span>ativo di capitale per un\u2019altra entit\u00e0.<span class=\"_ _264\"> </span>Nell'IFRS 9 <span class=\"_ _20\"></span>il principio generale <span class=\"_ _20\"></span>\u00e8 che <span class=\"_ _20\"></span>un'entit\u00e0 deve rilevare <span class=\"_ _20\"></span>nella propria situazione <span class=\"_ _20\"></span>patrimoniale<span class=\"ls0\">-<span class=\"ls4\">finanziaria<span class=\"_ _264\"> </span></span></span>un'attivit\u00e0 <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>una <span class=\"_ _2a\"> </span>passivit\u00e0 <span class=\"_ _2a\"> </span>f<span class=\"_ _1\"></span>inanziaria <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>solo <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"> </span>diviene <span class=\"_ _26\"> </span>parte <span class=\"_ _2a\"></span>nelle <span class=\"_ _2a\"> </span>clausole <span class=\"_ _2a\"> </span>contrattuali <span class=\"_ _2a\"> </span>dello<span class=\"_ _264\"> </span>strumento. Le <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>corre<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>includono <span class=\"_ _1f\"></span>crediti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>scadenza <span class=\"_ _1f\"></span>superiore <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>1 <span class=\"_ _1f\"></span>anno. <span class=\"_ _1\"></span>Tali <span class=\"_ _1\"></span>crediti, <span class=\"_ _1f\"></span>se <span class=\"_ _1\"></span>infruttiferi <span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span>che maturano interessi inferiori al mercato, s<span class=\"_ _1\"></span>ono attualizzati utilizzando i tassi di mercat<span class=\"_ _1\"></span>o.<span class=\"_ _264\"> </span>Gli  strumenti  finanziar<span class=\"_ _1\"></span>i  correnti  includono <span class=\"_ _100\"> </span>i  crediti  c<span class=\"_ _1\"></span>ommerciali  (si  rimanda  al<span class=\"_ _1\"></span>la  specifica  voce <span class=\"_ _100\"> </span>per  il<span class=\"_ _264\"> </span>commento), <span class=\"_ _21\"></span>i <span class=\"_ _23\"></span>crediti <span class=\"_ _21\"></span>da <span class=\"_ _23\"></span>attivit\u00e0 <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>finanziamento, <span class=\"_ _23\"></span>attivit\u00e0 <span class=\"_ _23\"></span>finanziarie <span class=\"_ _23\"></span>correnti, <span class=\"_ _21\"></span>inclusi <span class=\"_ _23\"></span>gli <span class=\"_ _23\"></span>strumenti <span class=\"_ _21\"></span>derivati,<span class=\"_ _264\"> </span>nonch\u00e9 le disponibilit\u00e0 e mezzi equivalenti.<span class=\"_ _264\"> </span>La <span class=\"_ _1f\"></span>v<span class=\"_ _1\"></span>oce <span class=\"_ _21\"></span>relativa <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>di<span class=\"_ _1\"></span>sponibilit\u00e0 <span class=\"_ _21\"></span>liquide <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>mezzi <span class=\"_ _21\"></span>equivalenti <span class=\"_ _21\"></span>include <span class=\"_ _21\"></span>cassa <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>conti <span class=\"_ _21\"></span>correnti <span class=\"_ _21\"></span>bancari <span class=\"_ _21\"></span>e <span class=\"_ _1f\"></span>d<span class=\"_ _1\"></span>epositi<span class=\"_ _264\"> </span>rimborsabili <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>domanda <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>altri <span class=\"_ _29\"> </span>investimenti <span class=\"_ _29\"> </span>finanziari <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>breve <span class=\"_ _29\"> </span>termine <span class=\"_ _29\"> </span>ad <span class=\"_ _29\"> </span>elevata <span class=\"_ _29\"> </span>liquidit\u00e0, <span class=\"_ _29\"> </span>che <span class=\"_ _29\"> </span>sono<span class=\"_ _264\"> </span>prontamente convertibili in cassa e sono soggetti ad un rischi<span class=\"_ _1\"></span>o non significativo di variazione di valore.<span class=\"_ _264\"> </span>I <span class=\"_ _20\"></span>crediti <span class=\"_ _20\"></span>originati <span class=\"_ _22\"></span>nel corso <span class=\"_ _22\"></span>dell\u2019attivit\u00e0 ca<span class=\"_ _20\"></span>ratteristica <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>la <span class=\"_ _22\"></span>Societ\u00e0 non <span class=\"_ _22\"></span>detiene <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>scopo <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>negoziazione, i <span class=\"_ _22\"></span>titoli<span class=\"_ _264\"> </span>detenuti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l\u2019int<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mantenerli <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span>portafoglio <span class=\"_ _1\"></span>sino <span class=\"_ _1f\"></span>alla <span class=\"_ _1\"></span>scadenza <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quali<span class=\"_ _264\"> </span>non <span class=\"_ _2a\"></span>sono <span class=\"_ _2a\"></span>disponibili<span class=\"ls0\"> <span class=\"_ _23\"></span></span>quotazi<span class=\"_ _1\"></span>oni <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>un <span class=\"_ _23\"></span>mercato <span class=\"_ _2a\"> </span>attivo <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>cui <span class=\"_ _2a\"> </span>fair <span class=\"_ _2a\"> </span>value <span class=\"_ _2a\"> </span>non <span class=\"_ _2a\"> </span>pu\u00f2 <span class=\"_ _2a\"> </span>essere <span class=\"_ _2a\"> </span>misurato <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"></span>modo<span class=\"_ _264\"> </span>attendibile, <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"></span>misurate, <span class=\"_ _23\"></span>se <span class=\"_ _2a\"></span>hanno <span class=\"_ _23\"></span>una <span class=\"_ _23\"></span>scadenza <span class=\"_ _2a\"></span>prefissata, <span class=\"_ _23\"></span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _23\"></span>ammortizzato, <span class=\"_ _2a\"></span>utilizzando <span class=\"_ _23\"></span>il <span class=\"_ _23\"></span>metodo<span class=\"_ _264\"> </span>dell\u2019interesse effettivo. Quando <span class=\"_ _23\"></span>le <span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>finanziarie <span class=\"_ _2a\"></span>non <span class=\"_ _23\"></span>hanno <span class=\"_ _2a\"> </span>una <span class=\"_ _23\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _23\"></span>pr<span class=\"_ _1\"></span>efissata, <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>valutate <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>acquisizione. <span class=\"_ _2a\"> </span>I<span class=\"_ _264\"> </span>crediti <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>scadenza <span class=\"_ _2a\"> </span>superiore <span class=\"_ _26\"> </span>ad <span class=\"_ _2a\"></span>un<span class=\"ls0\"> <span class=\"_ _23\"></span></span>anno,<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>infruttiferi <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>che <span class=\"_ _26\"> </span>maturano <span class=\"_ _2a\"></span>interessi <span class=\"_ _2a\"> </span>inferiori <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>mercat<span class=\"_ _1\"></span>o, <span class=\"_ _2a\"> </span>sono<span class=\"_ _264\"> </span>attualizzati utilizzando i tassi di mercato,<span class=\"_ _1\"></span> se l\u2019impatto \u00e8 degno di rilievo.<span class=\"_ _264\"> </span>Vengono <span class=\"_ _1f\"></span>regolarmente <span class=\"_ _1f\"></span>effettuate <span class=\"_ _1f\"></span>val<span class=\"_ _1\"></span>utazioni <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>fine <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>verificare <span class=\"_ _1f\"></span>se <span class=\"_ _1f\"></span>esista<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>evidenza <span class=\"_ _1f\"></span>oggettiva <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>un\u2019attivit\u00e0<span class=\"_ _264\"> </span>finanziaria <span class=\"_ _22\"></span>o <span class=\"_ _22\"></span>che <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>gruppo <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>possa <span class=\"_ _22\"></span>aver <span class=\"_ _22\"></span>subito <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>riduzione <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>valore. <span class=\"_ _22\"></span>Se <span class=\"_ _22\"></span>esistono <span class=\"_ _22\"></span>evidenze <span class=\"_ _22\"></span>oggettive,<span class=\"_ _264\"> </span>la perdita di valore deve essere rilevata come costo ne<span class=\"_ _20\"></span>l conto economico del periodo.<span class=\"_ _264\"> </span>Le <span class=\"_ _1f\"></span>passivit\u00e0 <span class=\"_ _21\"></span>finanziarie <span class=\"_ _21\"></span>includono <span class=\"_ _1f\"></span>i <span class=\"_ _21\"></span>debiti <span class=\"_ _1f\"></span>f<span class=\"_ _1\"></span>inanziari, <span class=\"_ _1f\"></span>q<span class=\"_ _1\"></span>uali <span class=\"_ _1f\"></span>il <span class=\"_ _21\"></span>prestito <span class=\"_ _1f\"></span>obb<span class=\"_ _1\"></span>ligazionario, <span class=\"_ _21\"></span>nonch\u00e9 <span class=\"_ _1f\"></span>altre <span class=\"_ _21\"></span>passivit\u00e0<span class=\"_ _264\"> </span>finanziarie, ivi inclusi gli strumenti derivati, e i de<span class=\"_ _20\"></span>biti commerciali.<span class=\"_ _264\"> </span>Ad <span class=\"_ _29\"> </span>eccezio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"> </span>degli <span class=\"_ _85\"> </span>strumenti <span class=\"_ _85\"> </span>finanziari <span class=\"_ _85\"> </span>derivati, <span class=\"_ _29\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"> </span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"> </span>sono <span class=\"_ _85\"> </span>esposte, <span class=\"_ _85\"> </span>se <span class=\"_ _29\"> </span>l\u2019i<span class=\"_ _1\"></span>mpatto <span class=\"_ _29\"> </span>\u00e8<span class=\"_ _264\"> </span>significativo, al costo ammortizzato utilizz<span class=\"_ _20\"></span>ando il metodo dell\u2019interesse effettivo. Gli <span class=\"_ _26\"> </span>strumenti <span class=\"_ _26\"> </span>derivati<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>inizialmente <span class=\"_ _2c\"> </span>rilevati <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span>costo, <span class=\"_ _2c\"> </span>e <span class=\"_ _26\"> </span>adeguati <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span><span class=\"ff3 ls4\">fair <span class=\"_ _26\"> </span>value</span><span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls8\">alle <span class=\"_ _26\"> </span>successive <span class=\"_ _26\"> </span>date <span class=\"_ _26\"> </span>di<span class=\"_ _264\"> </span></span></span>chiusura. <span class=\"_ _22\"></span>Le <span class=\"_ _22\"></span>variazioni<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>nel <span class=\"_ _22\"></span><span class=\"ff3 ls4\">fair <span class=\"_ _22\"></span>value<span class=\"ff1 ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">degli <span class=\"_ _22\"></span>strumenti <span class=\"_ _22\"></span>derivati <span class=\"_ _20\"></span>che <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>sono <span class=\"_ _20\"></span>qualificati <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>copertura <span class=\"_ _20\"></span>sono <span class=\"_ _22\"></span>rilevate<span class=\"_ _264\"> </span></span></span></span>nel conto economico del periodo in cui si verificano.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "Strumenti finanziari<span class=\"_ _264\"> </span>Uno <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>finan<span class=\"_ _1\"></span>ziario <span class=\"_ _1\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>qualsia<span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>atto <span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d\u00e0 <span class=\"_ _1f\"></span>origine <span class=\"_ _1f\"></span>a <span class=\"_ _1\"></span>un\u2019attivit\u00e0 <span class=\"_ _1f\"></span>finanziaria <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>un\u2019entit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>ad <span class=\"_ _1\"></span>una<span class=\"_ _264\"> </span>passivit\u00e0 finanziaria o ad uno strumento rappresent<span class=\"_ _1\"></span>ativo di capitale per un\u2019altra entit\u00e0.<span class=\"_ _264\"> </span>Nell'IFRS 9 <span class=\"_ _20\"></span>il principio generale <span class=\"_ _20\"></span>\u00e8 che <span class=\"_ _20\"></span>un'entit\u00e0 deve rilevare <span class=\"_ _20\"></span>nella propria situazione <span class=\"_ _20\"></span>patrimoniale<span class=\"ls0\">-<span class=\"ls4\">finanziaria<span class=\"_ _264\"> </span></span></span>un'attivit\u00e0 <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>una <span class=\"_ _2a\"> </span>passivit\u00e0 <span class=\"_ _2a\"> </span>f<span class=\"_ _1\"></span>inanziaria <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>solo <span class=\"_ _2a\"> </span>quando <span class=\"_ _2a\"> </span>diviene <span class=\"_ _26\"> </span>parte <span class=\"_ _2a\"></span>nelle <span class=\"_ _2a\"> </span>clausole <span class=\"_ _2a\"> </span>contrattuali <span class=\"_ _2a\"> </span>dello<span class=\"_ _264\"> </span>strumento. Le <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>corre<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>includono <span class=\"_ _1f\"></span>crediti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>scadenza <span class=\"_ _1f\"></span>superiore <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>1 <span class=\"_ _1f\"></span>anno. <span class=\"_ _1\"></span>Tali <span class=\"_ _1\"></span>crediti, <span class=\"_ _1f\"></span>se <span class=\"_ _1\"></span>infruttiferi <span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span>che maturano interessi inferiori al mercato, s<span class=\"_ _1\"></span>ono attualizzati utilizzando i tassi di mercat<span class=\"_ _1\"></span>o.<span class=\"_ _264\"> </span>Gli  strumenti  finanziar<span class=\"_ _1\"></span>i  correnti  includono <span class=\"_ _100\"> </span>i  crediti  c<span class=\"_ _1\"></span>ommerciali  (si  rimanda  al<span class=\"_ _1\"></span>la  specifica  voce <span class=\"_ _100\"> </span>per  il<span class=\"_ _264\"> </span>commento), <span class=\"_ _21\"></span>i <span class=\"_ _23\"></span>crediti <span class=\"_ _21\"></span>da <span class=\"_ _23\"></span>attivit\u00e0 <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>finanziamento, <span class=\"_ _23\"></span>attivit\u00e0 <span class=\"_ _23\"></span>finanziarie <span class=\"_ _23\"></span>correnti, <span class=\"_ _21\"></span>inclusi <span class=\"_ _23\"></span>gli <span class=\"_ _23\"></span>strumenti <span class=\"_ _21\"></span>derivati,<span class=\"_ _264\"> </span>nonch\u00e9 le disponibilit\u00e0 e mezzi equivalenti.<span class=\"_ _264\"> </span>La <span class=\"_ _1f\"></span>v<span class=\"_ _1\"></span>oce <span class=\"_ _21\"></span>relativa <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>di<span class=\"_ _1\"></span>sponibilit\u00e0 <span class=\"_ _21\"></span>liquide <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>mezzi <span class=\"_ _21\"></span>equivalenti <span class=\"_ _21\"></span>include <span class=\"_ _21\"></span>cassa <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>conti <span class=\"_ _21\"></span>correnti <span class=\"_ _21\"></span>bancari <span class=\"_ _21\"></span>e <span class=\"_ _1f\"></span>d<span class=\"_ _1\"></span>epositi<span class=\"_ _264\"> </span>rimborsabili <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>domanda <span class=\"_ _29\"> </span>e <span class=\"_ _29\"> </span>altri <span class=\"_ _29\"> </span>investimenti <span class=\"_ _29\"> </span>finanziari <span class=\"_ _29\"> </span>a <span class=\"_ _29\"> </span>breve <span class=\"_ _29\"> </span>termine <span class=\"_ _29\"> </span>ad <span class=\"_ _29\"> </span>elevata <span class=\"_ _29\"> </span>liquidit\u00e0, <span class=\"_ _29\"> </span>che <span class=\"_ _29\"> </span>sono<span class=\"_ _264\"> </span>prontamente convertibili in cassa e sono soggetti ad un rischi<span class=\"_ _1\"></span>o non significativo di variazione di valore.<span class=\"_ _264\"> </span>I <span class=\"_ _20\"></span>crediti <span class=\"_ _20\"></span>originati <span class=\"_ _22\"></span>nel corso <span class=\"_ _22\"></span>dell\u2019attivit\u00e0 ca<span class=\"_ _20\"></span>ratteristica <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>la <span class=\"_ _22\"></span>Societ\u00e0 non <span class=\"_ _22\"></span>detiene <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>scopo <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>negoziazione, i <span class=\"_ _22\"></span>titoli<span class=\"_ _264\"> </span>detenuti <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>l\u2019int<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>mantenerli <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span>portafoglio <span class=\"_ _1\"></span>sino <span class=\"_ _1f\"></span>alla <span class=\"_ _1\"></span>scadenza <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quali<span class=\"_ _264\"> </span>non <span class=\"_ _2a\"></span>sono <span class=\"_ _2a\"></span>disponibili<span class=\"ls0\"> <span class=\"_ _23\"></span></span>quotazi<span class=\"_ _1\"></span>oni <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"></span>un <span class=\"_ _23\"></span>mercato <span class=\"_ _2a\"> </span>attivo <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>il <span class=\"_ _2a\"> </span>cui <span class=\"_ _2a\"> </span>fair <span class=\"_ _2a\"> </span>value <span class=\"_ _2a\"> </span>non <span class=\"_ _2a\"> </span>pu\u00f2 <span class=\"_ _2a\"> </span>essere <span class=\"_ _2a\"> </span>misurato <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"></span>modo<span class=\"_ _264\"> </span>attendibile, <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"></span>misurate, <span class=\"_ _23\"></span>se <span class=\"_ _2a\"></span>hanno <span class=\"_ _23\"></span>una <span class=\"_ _23\"></span>scadenza <span class=\"_ _2a\"></span>prefissata, <span class=\"_ _23\"></span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _23\"></span>ammortizzato, <span class=\"_ _2a\"></span>utilizzando <span class=\"_ _23\"></span>il <span class=\"_ _23\"></span>metodo<span class=\"_ _264\"> </span>dell\u2019interesse effettivo. Quando <span class=\"_ _23\"></span>le <span class=\"_ _2a\"> </span>attivit\u00e0 <span class=\"_ _2a\"></span>finanziarie <span class=\"_ _2a\"></span>non <span class=\"_ _23\"></span>hanno <span class=\"_ _2a\"> </span>una <span class=\"_ _23\"></span>s<span class=\"_ _1\"></span>cadenza <span class=\"_ _23\"></span>pr<span class=\"_ _1\"></span>efissata, <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>valutate <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"></span>costo <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>acquisizione. <span class=\"_ _2a\"> </span>I<span class=\"_ _264\"> </span>crediti <span class=\"_ _2a\"> </span>con <span class=\"_ _2a\"> </span>scadenza <span class=\"_ _2a\"> </span>superiore <span class=\"_ _26\"> </span>ad <span class=\"_ _2a\"></span>un<span class=\"ls0\"> <span class=\"_ _23\"></span></span>anno,<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>infruttiferi <span class=\"_ _2a\"> </span>o <span class=\"_ _2a\"> </span>che <span class=\"_ _26\"> </span>maturano <span class=\"_ _2a\"></span>interessi <span class=\"_ _2a\"> </span>inferiori <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>mercat<span class=\"_ _1\"></span>o, <span class=\"_ _2a\"> </span>sono<span class=\"_ _264\"> </span>attualizzati utilizzando i tassi di mercato,<span class=\"_ _1\"></span> se l\u2019impatto \u00e8 degno di rilievo.<span class=\"_ _264\"> </span>Vengono <span class=\"_ _1f\"></span>regolarmente <span class=\"_ _1f\"></span>effettuate <span class=\"_ _1f\"></span>val<span class=\"_ _1\"></span>utazioni <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>fine <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>verificare <span class=\"_ _1f\"></span>se <span class=\"_ _1f\"></span>esista<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>evidenza <span class=\"_ _1f\"></span>oggettiva <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>un\u2019attivit\u00e0<span class=\"_ _264\"> </span>finanziaria <span class=\"_ _22\"></span>o <span class=\"_ _22\"></span>che <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>gruppo <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>possa <span class=\"_ _22\"></span>aver <span class=\"_ _22\"></span>subito <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>riduzione <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>valore. <span class=\"_ _22\"></span>Se <span class=\"_ _22\"></span>esistono <span class=\"_ _22\"></span>evidenze <span class=\"_ _22\"></span>oggettive,<span class=\"_ _264\"> </span>la perdita di valore deve essere rilevata come costo ne<span class=\"_ _20\"></span>l conto economico del periodo.<span class=\"_ _264\"> </span>Le <span class=\"_ _1f\"></span>passivit\u00e0 <span class=\"_ _21\"></span>finanziarie <span class=\"_ _21\"></span>includono <span class=\"_ _1f\"></span>i <span class=\"_ _21\"></span>debiti <span class=\"_ _1f\"></span>f<span class=\"_ _1\"></span>inanziari, <span class=\"_ _1f\"></span>q<span class=\"_ _1\"></span>uali <span class=\"_ _1f\"></span>il <span class=\"_ _21\"></span>prestito <span class=\"_ _1f\"></span>obb<span class=\"_ _1\"></span>ligazionario, <span class=\"_ _21\"></span>nonch\u00e9 <span class=\"_ _1f\"></span>altre <span class=\"_ _21\"></span>passivit\u00e0<span class=\"_ _264\"> </span>finanziarie, ivi inclusi gli strumenti derivati, e i de<span class=\"_ _20\"></span>biti commerciali.<span class=\"_ _264\"> </span>Ad <span class=\"_ _29\"> </span>eccezio<span class=\"_ _1\"></span>ne <span class=\"_ _29\"> </span>degli <span class=\"_ _85\"> </span>strumenti <span class=\"_ _85\"> </span>finanziari <span class=\"_ _85\"> </span>derivati, <span class=\"_ _29\"> </span>le<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _29\"> </span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _29\"> </span>sono <span class=\"_ _85\"> </span>esposte, <span class=\"_ _85\"> </span>se <span class=\"_ _29\"> </span>l\u2019i<span class=\"_ _1\"></span>mpatto <span class=\"_ _29\"> </span>\u00e8<span class=\"_ _264\"> </span>significativo, al costo ammortizzato utilizz<span class=\"_ _20\"></span>ando il metodo dell\u2019interesse effettivo. Gli <span class=\"_ _26\"> </span>strumenti <span class=\"_ _26\"> </span>derivati<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>sono <span class=\"_ _26\"> </span>inizialmente <span class=\"_ _2c\"> </span>rilevati <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span>costo, <span class=\"_ _2c\"> </span>e <span class=\"_ _26\"> </span>adeguati <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span><span class=\"ff3 ls4\">fair <span class=\"_ _26\"> </span>value</span><span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls8\">alle <span class=\"_ _26\"> </span>successive <span class=\"_ _26\"> </span>date <span class=\"_ _26\"> </span>di<span class=\"_ _264\"> </span></span></span>chiusura. <span class=\"_ _22\"></span>Le <span class=\"_ _22\"></span>variazioni<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>nel <span class=\"_ _22\"></span><span class=\"ff3 ls4\">fair <span class=\"_ _22\"></span>value<span class=\"ff1 ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">degli <span class=\"_ _22\"></span>strumenti <span class=\"_ _22\"></span>derivati <span class=\"_ _20\"></span>che <span class=\"_ _22\"></span>non <span class=\"_ _22\"></span>sono <span class=\"_ _20\"></span>qualificati <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>copertura <span class=\"_ _20\"></span>sono <span class=\"_ _22\"></span>rilevate<span class=\"_ _264\"> </span></span></span></span>nel conto economico del periodo in cui si verificano.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-303": {
   "value": "Capitale sociale<div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsb0\">Il <span class=\"_ _26\"> </span>capitale <span class=\"_ _26\"> </span>sociale <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _26\"> </span>rappresentato <span class=\"_ _26\"> </span>dal <span class=\"_ _26\"> </span>capitale <span class=\"_ _2c\"> </span>sottoscritto <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>versato <span class=\"_ _26\"> </span>dagli <span class=\"_ _26\"> </span>Azionisti <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>Societ\u00e0. <span class=\"_ _2c\"> </span>I <span class=\"_ _26\"> </span>costi<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsb1\">strettamente <span class=\"_ _1\"></span>correlati <span class=\"_ _1f\"></span>all\u2019emissione <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>nuove <span class=\"_ _1\"></span>azioni <span class=\"_ _1f\"></span>sono <span class=\"_ _1f\"></span>classificati <span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>riduzione <span class=\"_ _1\"></span>del <span class=\"_ _1f\"></span>capitale <span class=\"_ _1\"></span>sociale, <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>netto<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsb2\">dell\u2019eventuale effetto fiscale differito.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-325": {
   "value": "<div class=\"t m0 h1c ffc fs0 fc0 sc0 ls7 ws0 gs104\">Stock Options<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs105\">I <span class=\"_ _22\"></span>piani <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>Stock <span class=\"_ _22\"></span>Options <span class=\"_ _22\"></span>vengono <span class=\"_ _22\"></span>contabilizzati <span class=\"_ _20\"></span>secondo <span class=\"_ _22\"></span>le <span class=\"_ _22\"></span>modalit\u00e0 <span class=\"_ _22\"></span>previste <span class=\"_ _20\"></span>dall\u2019IFRS <span class=\"_ _22\"></span>2 <span class=\"_ _22\"></span>a <span class=\"_ _20\"></span>partire <span class=\"_ _22\"></span>dal <span class=\"_ _22\"></span>momento<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs106\">dell\u2019assegnazione ripartendo l\u2019onere del loro <span class=\"ff3 ls4\">fair value <span class=\"ff1\">lungo il periodo di maturazione delle stesse.<span class=\"_ _264\"> </span></span></span><span class=\"ff3 ls4\"><span class=\"ff1\"><span class=\"ls0\"> </span></span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-324": {
   "value": "<div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs108\">Debiti commerciali<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs109\">I <span class=\"_ _21\"></span>debiti <span class=\"_ _21\"></span>commerciali <span class=\"_ _21\"></span>sono <span class=\"_ _21\"></span>obbligazioni <span class=\"_ _21\"></span>a <span class=\"_ _21\"></span>pagare <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>fronte <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>beni <span class=\"_ _21\"></span>o <span class=\"_ _21\"></span>servizi <span class=\"_ _23\"></span>acquisiti <span class=\"_ _21\"></span>da <span class=\"_ _21\"></span>fornitori <span class=\"_ _21\"></span>nell\u2019ambito<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs10a\">dell\u2019attivit\u00e0 <span class=\"_ _22\"></span>ordinaria <span class=\"_ _22\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>impresa. <span class=\"_ _22\"></span><span class=\"ls4\">I <span class=\"_ _22\"></span>debiti <span class=\"_ _22\"></span>commerciali <span class=\"_ _22\"></span>sono <span class=\"_ _22\"></span>rilevati <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>costo <span class=\"_ _22\"></span>ammortizzato <span class=\"_ _22\"></span>utilizzando <span class=\"_ _22\"></span>il <span class=\"_ _22\"></span>metodo<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs10b\">dell\u2019interesse effettivo.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-323": {
   "value": "Riconoscimento dei ricav<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span>Le vendite di b<span class=\"_ _1\"></span>eni sono riconosc<span class=\"_ _1\"></span>iute quando i <span class=\"_ _1\"></span>beni sono spediti<span class=\"_ _1\"></span> e la societ\u00e0 <span class=\"_ _1\"></span>ha trasferito <span class=\"_ _1\"></span>all\u2019acquirente i <span class=\"_ _1\"></span>rischi<span class=\"_ _264\"> </span>ed i benefici significativi connessi alla <span class=\"_ _1\"></span>propriet\u00e0 dei beni.<span class=\"_ _264\"> </span>I <span class=\"_ _2a\"></span>ricavi <span class=\"_ _2a\"></span>per <span class=\"_ _2a\"></span>servizi <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>riconosciuti <span class=\"_ _2a\"> </span>per <span class=\"_ _2a\"> </span>competenza <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>base <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>momento <span class=\"_ _2a\"></span>di <span class=\"_ _2a\"></span>erogazione <span class=\"_ _23\"></span>delle <span class=\"_ _2a\"> </span>prestazioni.<span class=\"_ _264\"> </span>Quando <span class=\"_ _26\"> </span>il <span class=\"_ _2a\"> </span>risultato <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>un\u2019operazione <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>prestaz<span class=\"_ _1\"></span>ione <span class=\"_ _2a\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _2a\"> </span>serv<span class=\"_ _1\"></span>izi <span class=\"_ _2a\"> </span>pu\u00f2<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>esser<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>atte<span class=\"_ _1\"></span>ndibilmente <span class=\"_ _26\"> </span>stimato, <span class=\"_ _2a\"> </span>i <span class=\"_ _26\"> </span>ricavi<span class=\"_ _264\"> </span>derivanti <span class=\"_ _1\"></span>dall\u2019operazione <span class=\"_ _1\"></span>sono ri<span class=\"_ _1\"></span>levati con <span class=\"_ _1\"></span>riferi<span class=\"_ _1\"></span>mento allo <span class=\"_ _1\"></span>stadio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>completamento <span class=\"_ _1\"></span>dell\u2019operazione <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data<span class=\"_ _264\"> </span>di riferimento del bilancio.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-304": {
   "value": "<div class=\"t m0 h1c ffc fs0 fc0 sc0 ls4 ws0 gs10d\">Imposte<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs10e\">Le imposte dell\u2019esercizi<span class=\"_ _1\"></span>o rappresentano la s<span class=\"_ _1\"></span>omma delle imposte corrent<span class=\"_ _1\"></span>i e anticipate/differ<span class=\"_ _1\"></span>ite.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs10f\">Le <span class=\"_ _22\"></span>impo<span class=\"_ _1\"></span>ste <span class=\"_ _20\"></span>correnti <span class=\"_ _22\"></span>sul<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>red<span class=\"_ _1\"></span>dito <span class=\"_ _20\"></span>dell\u2019esercizio, <span class=\"_ _20\"></span>iscritte <span class=\"_ _20\"></span>tra <span class=\"_ _22\"></span>i \u201cdebiti <span class=\"_ _22\"></span>per <span class=\"_ _20\"></span>imposte <span class=\"_ _20\"></span>sul <span class=\"_ _22\"></span>reddit<span class=\"_ _1\"></span>o\u201d <span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _22\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _20\"></span>degli <span class=\"_ _22\"></span>accont<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs110\">versati, <span class=\"_ _2c\"> </span>ovvero <span class=\"_ _2c\"> </span>nella <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201ccrediti <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>imposte <span class=\"_ _2c\"> </span>sul <span class=\"_ _2c\"> </span>reddito\u201d <span class=\"_ _2c\"> </span>qualora <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>saldo <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>risulti <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>credito, <span class=\"_ _2c\"> </span>sono<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs111\">determinate in base alla stima del reddito imponibile e in conf<span class=\"_ _1\"></span>ormit\u00e0 alle disposizioni in vigore.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs112\">Le <span class=\"_ _23\"></span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _2a\"></span>correnti <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>b<span class=\"_ _1\"></span>asate <span class=\"_ _2a\"></span>sul <span class=\"_ _23\"></span>r<span class=\"_ _1\"></span>isultato <span class=\"_ _2a\"></span>imponibile <span class=\"_ _2a\"> </span>dell\u2019esercizio. <span class=\"_ _2a\"> </span>Il <span class=\"_ _2a\"> </span>reddito <span class=\"_ _2a\"> </span>imponibile <span class=\"_ _2a\"> </span>differisce <span class=\"_ _2a\"> </span>dal<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs113\">risultato <span class=\"_ _1\"></span>riportato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>poich\u00e9 <span class=\"_ _1\"></span>esclude <span class=\"_ _1f\"></span>componenti positivi <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>negativi che <span class=\"_ _1f\"></span>saranno tassabili <span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs114\">deducibili <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>altri <span class=\"_ _1f\"></span>esercizi <span class=\"_ _21\"></span>e <span class=\"_ _1f\"></span>esclude <span class=\"_ _1f\"></span>inoltre <span class=\"_ _1f\"></span>voci <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>non <span class=\"_ _1f\"></span>saranno <span class=\"_ _21\"></span>mai <span class=\"_ _1f\"></span>tassabili <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>deducibili. <span class=\"_ _1f\"></span>La <span class=\"_ _1f\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1f\"></span>per<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs115\">imposte correnti \u00e8 calcolata utilizzando<span class=\"_ _20\"></span> le aliquote vigenti o di fatto vigenti alla data di bilan<span class=\"_ _20\"></span>cio.<span class=\"_ _264\"> </span><span class=\"_ _1\"></span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs116\">Le <span class=\"_ _23\"></span>impos<span class=\"_ _1\"></span>te <span class=\"_ _23\"></span>an<span class=\"_ _1\"></span>ticipate/differite <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"> </span>le <span class=\"_ _2a\"></span>imposte <span class=\"_ _23\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>ci <span class=\"_ _2a\"> </span>si <span class=\"_ _2a\"> </span>aspetta <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"></span>pagare <span class=\"_ _23\"></span>o <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>recuperare <span class=\"_ _2a\"> </span>sulle <span class=\"_ _2a\"></span>differenze<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs117\">temporanee <span class=\"_ _1\"></span>fra <span class=\"_ _1f\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1f\"></span>contabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1f\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _1f\"></span>passivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>bilancio <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>il <span class=\"_ _1\"></span>corrispondente <span class=\"_ _1\"></span>valore <span class=\"_ _1f\"></span>fiscale<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs118\">utilizzato nel <span class=\"_ _1\"></span>calcolo <span class=\"_ _1\"></span>dell\u2019imponibile fiscale. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>passivit\u00e0 fiscali<span class=\"_ _1\"></span> differite <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>generalmente rilevate <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>tutte<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs119\">le <span class=\"_ _22\"></span>differenze <span class=\"_ _59\"></span>temporanee <span class=\"_ _22\"></span>imponibili, <span class=\"_ _59\"></span>mentre <span class=\"_ _22\"></span>le <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>fiscali <span class=\"_ _22\"></span>differite <span class=\"_ _59\"></span>sono <span class=\"_ _22\"></span>rilevate <span class=\"_ _22\"></span>nella <span class=\"_ _22\"></span>misura <span class=\"_ _59\"></span>in <span class=\"_ _22\"></span>cui <span class=\"_ _22\"></span>si <span class=\"_ _22\"></span>ritenga<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs11a\">probabile  che  vi  saranno <span class=\"_ _2b\"> </span>risultati  fiscali  imponibili<span class=\"ls0\">  <span class=\"ls4\">in <span class=\"_ _2b\"> </span>futuro  che  consenta<span class=\"_ _20\"></span>no  l\u2019utilizzo  delle<span class=\"_ _20\"></span>  differenze<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls4\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs11b\">temporanee <span class=\"_ _22\"></span>deducibili. <span class=\"_ _22\"></span>Il <span class=\"_ _20\"></span>valore <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>carico <span class=\"_ _20\"></span>delle <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>fiscali <span class=\"_ _20\"></span>differite <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>rivisto <span class=\"_ _20\"></span>ad <span class=\"_ _22\"></span>ogni <span class=\"_ _22\"></span>data <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>bilancio <span class=\"_ _22\"></span>e <span class=\"_ _20\"></span>ridotto<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs11c\">nella <span class=\"_ _1\"></span>misura <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1f\"></span>non si<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>probabile <span class=\"_ _1\"></span>l\u2019esi<span class=\"_ _1\"></span>stenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sufficienti <span class=\"_ _1f\"></span>redditi <span class=\"_ _1\"></span>imponibili tali <span class=\"_ _1f\"></span>da consenti<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tutto<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs11d\">o in parte il recupero di tali attivit<span class=\"_ _1\"></span>\u00e0.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs11e\">Le <span class=\"_ _23\"></span>imposte <span class=\"_ _23\"></span>a<span class=\"_ _1\"></span>nticipate/differite <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>calcolate <span class=\"_ _2a\"></span>in <span class=\"_ _23\"></span>base <span class=\"_ _23\"></span>al<span class=\"_ _1\"></span>l\u2019aliquota <span class=\"_ _23\"></span>fisca<span class=\"_ _1\"></span>le <span class=\"_ _23\"></span>che <span class=\"_ _23\"></span>ci<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>si <span class=\"_ _23\"></span>aspet<span class=\"_ _1\"></span>ta <span class=\"_ _23\"></span>sar\u00e0 <span class=\"_ _23\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"></span>vigore <span class=\"_ _2a\"></span>al<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls6 ws0 gs11f\">momento  del  realizzo<span class=\"_ _1\"></span>  dell\u2019attivit\u00e0 <span class=\"_ _100\"> </span>o  dell\u2019esti<span class=\"_ _1\"></span>nzione  della  pass<span class=\"_ _1\"></span>ivit\u00e0.  Le  imposte<span class=\"_ _1\"></span>  anticipate/diff<span class=\"_ _1\"></span>erite  sono<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs120\">imputate <span class=\"_ _26\"> </span>direttamente <span class=\"_ _26\"> </span>al <span class=\"_ _2c\"> </span>conto <span class=\"_ _26\"> </span>economico, <span class=\"_ _2c\"> </span>ad <span class=\"_ _26\"> </span>eccezione <span class=\"_ _26\"> </span>di <span class=\"_ _2c\"> </span>quelle <span class=\"_ _26\"> </span>relative <span class=\"_ _2c\"> </span>a <span class=\"_ _26\"> </span>voci <span class=\"_ _26\"> </span>rilevate <span class=\"_ _2c\"> </span>direttamente <span class=\"_ _26\"> </span>a<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs121\">patrimonio netto, <span class=\"_ _22\"></span>nel qual <span class=\"_ _20\"></span>caso <span class=\"_ _20\"></span>anche <span class=\"_ _20\"></span>le relative <span class=\"_ _22\"></span>imposte differite sono <span class=\"_ _22\"></span>anch\u2019esse imputate <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>patrimonio netto.<span class=\"_ _264\"> </span><span class=\"_ _20\"></span><span class=\"ls0\"> </span></div>Le <span class=\"_ _20\"></span>imposte <span class=\"_ _22\"></span>anti<span class=\"_ _1\"></span>cipate <span class=\"_ _20\"></span>vengono <span class=\"_ _20\"></span>classificate <span class=\"_ _20\"></span>come <span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>correnti, <span class=\"_ _20\"></span>se <span class=\"_ _22\"></span>la quota <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>imposte <span class=\"_ _20\"></span>anticipate <span class=\"_ _20\"></span>esigibili<span class=\"_ _264\"> </span>entro l\u2019esercizio successivo \u00e8 trascurabile.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-322": {
   "value": "Imposte<span class=\"_ _264\"> </span>Le imposte dell\u2019esercizi<span class=\"_ _1\"></span>o rappresentano la s<span class=\"_ _1\"></span>omma delle imposte corrent<span class=\"_ _1\"></span>i e anticipate/differ<span class=\"_ _1\"></span>ite.<span class=\"_ _264\"> </span>Le <span class=\"_ _22\"></span>impo<span class=\"_ _1\"></span>ste <span class=\"_ _20\"></span>correnti <span class=\"_ _22\"></span>sul<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>red<span class=\"_ _1\"></span>dito <span class=\"_ _20\"></span>dell\u2019esercizio, <span class=\"_ _20\"></span>iscritte <span class=\"_ _20\"></span>tra <span class=\"_ _22\"></span>i \u201cdebiti <span class=\"_ _22\"></span>per <span class=\"_ _20\"></span>imposte <span class=\"_ _20\"></span>sul <span class=\"_ _22\"></span>reddit<span class=\"_ _1\"></span>o\u201d <span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _22\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _20\"></span>degli <span class=\"_ _22\"></span>accont<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span>versati, <span class=\"_ _2c\"> </span>ovvero <span class=\"_ _2c\"> </span>nella <span class=\"_ _2c\"> </span>voce <span class=\"_ _2c\"> </span>\u201ccrediti <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>imposte <span class=\"_ _2c\"> </span>sul <span class=\"_ _2c\"> </span>reddito\u201d <span class=\"_ _2c\"> </span>qualora <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>saldo <span class=\"_ _2c\"> </span>netto <span class=\"_ _2c\"> </span>risulti <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>credito, <span class=\"_ _2c\"> </span>sono<span class=\"_ _264\"> </span>determinate in base alla stima del reddito imponibile e in conf<span class=\"_ _1\"></span>ormit\u00e0 alle disposizioni in vigore.<span class=\"_ _264\"> </span>Le <span class=\"_ _23\"></span>i<span class=\"_ _1\"></span>mposte <span class=\"_ _2a\"></span>correnti <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>b<span class=\"_ _1\"></span>asate <span class=\"_ _2a\"></span>sul <span class=\"_ _23\"></span>r<span class=\"_ _1\"></span>isultato <span class=\"_ _2a\"></span>imponibile <span class=\"_ _2a\"> </span>dell\u2019esercizio. <span class=\"_ _2a\"> </span>Il <span class=\"_ _2a\"> </span>reddito <span class=\"_ _2a\"> </span>imponibile <span class=\"_ _2a\"> </span>differisce <span class=\"_ _2a\"> </span>dal<span class=\"_ _264\"> </span>risultato <span class=\"_ _1\"></span>riportato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>poich\u00e9 <span class=\"_ _1\"></span>esclude <span class=\"_ _1f\"></span>componenti positivi <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>negativi che <span class=\"_ _1f\"></span>saranno tassabili <span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span>deducibili <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>altri <span class=\"_ _1f\"></span>esercizi <span class=\"_ _21\"></span>e <span class=\"_ _1f\"></span>esclude <span class=\"_ _1f\"></span>inoltre <span class=\"_ _1f\"></span>voci <span class=\"_ _1f\"></span>che <span class=\"_ _1f\"></span>non <span class=\"_ _1f\"></span>saranno <span class=\"_ _21\"></span>mai <span class=\"_ _1f\"></span>tassabili <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>deducibili. <span class=\"_ _1f\"></span>La <span class=\"_ _1f\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1f\"></span>per<span class=\"_ _264\"> </span>imposte correnti \u00e8 calcolata utilizzando<span class=\"_ _20\"></span> le aliquote vigenti o di fatto vigenti alla data di bilan<span class=\"_ _20\"></span>cio.<span class=\"_ _264\"> </span>Le <span class=\"_ _23\"></span>impos<span class=\"_ _1\"></span>te <span class=\"_ _23\"></span>an<span class=\"_ _1\"></span>ticipate/differite <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"> </span>le <span class=\"_ _2a\"></span>imposte <span class=\"_ _23\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>ci <span class=\"_ _2a\"> </span>si <span class=\"_ _2a\"> </span>aspetta <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"></span>pagare <span class=\"_ _23\"></span>o <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>recuperare <span class=\"_ _2a\"> </span>sulle <span class=\"_ _2a\"></span>differenze<span class=\"_ _264\"> </span>temporanee <span class=\"_ _1\"></span>fra <span class=\"_ _1f\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1f\"></span>contabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1f\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _1f\"></span>passivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>bilancio <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>il <span class=\"_ _1\"></span>corrispondente <span class=\"_ _1\"></span>valore <span class=\"_ _1f\"></span>fiscale<span class=\"_ _264\"> </span>utilizzato nel <span class=\"_ _1\"></span>calcolo <span class=\"_ _1\"></span>dell\u2019imponibile fiscale. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>passivit\u00e0 fiscali<span class=\"_ _1\"></span> differite <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>generalmente rilevate <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>tutte<span class=\"_ _264\"> </span>le <span class=\"_ _22\"></span>differenze <span class=\"_ _59\"></span>temporanee <span class=\"_ _22\"></span>imponibili, <span class=\"_ _59\"></span>mentre <span class=\"_ _22\"></span>le <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>fiscali <span class=\"_ _22\"></span>differite <span class=\"_ _59\"></span>sono <span class=\"_ _22\"></span>rilevate <span class=\"_ _22\"></span>nella <span class=\"_ _22\"></span>misura <span class=\"_ _59\"></span>in <span class=\"_ _22\"></span>cui <span class=\"_ _22\"></span>si <span class=\"_ _22\"></span>ritenga<span class=\"_ _264\"> </span>probabile  che  vi  saranno <span class=\"_ _2b\"> </span>risultati  fiscali  imponibili<span class=\"ls0\">  <span class=\"ls4\">in <span class=\"_ _2b\"> </span>futuro  che  consenta<span class=\"_ _20\"></span>no  l\u2019utilizzo  delle<span class=\"_ _20\"></span>  differenze<span class=\"_ _264\"> </span></span></span>temporanee <span class=\"_ _22\"></span>deducibili. <span class=\"_ _22\"></span>Il <span class=\"_ _20\"></span>valore <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>carico <span class=\"_ _20\"></span>delle <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _22\"></span>fiscali <span class=\"_ _20\"></span>differite <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>rivisto <span class=\"_ _20\"></span>ad <span class=\"_ _22\"></span>ogni <span class=\"_ _22\"></span>data <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>bilancio <span class=\"_ _22\"></span>e <span class=\"_ _20\"></span>ridotto<span class=\"_ _264\"> </span>nella <span class=\"_ _1\"></span>misura <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1f\"></span>non si<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>probabile <span class=\"_ _1\"></span>l\u2019esi<span class=\"_ _1\"></span>stenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sufficienti <span class=\"_ _1f\"></span>redditi <span class=\"_ _1\"></span>imponibili tali <span class=\"_ _1f\"></span>da consenti<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>tutto<span class=\"_ _264\"> </span>o in parte il recupero di tali attivit<span class=\"_ _1\"></span>\u00e0.<span class=\"_ _264\"> </span>Le <span class=\"_ _23\"></span>imposte <span class=\"_ _23\"></span>a<span class=\"_ _1\"></span>nticipate/differite <span class=\"_ _2a\"></span>sono <span class=\"_ _23\"></span>calcolate <span class=\"_ _2a\"></span>in <span class=\"_ _23\"></span>base <span class=\"_ _23\"></span>al<span class=\"_ _1\"></span>l\u2019aliquota <span class=\"_ _23\"></span>fisca<span class=\"_ _1\"></span>le <span class=\"_ _23\"></span>che <span class=\"_ _23\"></span>ci<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>si <span class=\"_ _23\"></span>aspet<span class=\"_ _1\"></span>ta <span class=\"_ _23\"></span>sar\u00e0 <span class=\"_ _23\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"></span>vigore <span class=\"_ _2a\"></span>al<span class=\"_ _264\"> </span>momento  del  realizzo<span class=\"_ _1\"></span>  dell\u2019attivit\u00e0 <span class=\"_ _100\"> </span>o  dell\u2019esti<span class=\"_ _1\"></span>nzione  della  pass<span class=\"_ _1\"></span>ivit\u00e0.  Le  imposte<span class=\"_ _1\"></span>  anticipate/diff<span class=\"_ _1\"></span>erite  sono<span class=\"_ _264\"> </span>imputate <span class=\"_ _26\"> </span>direttamente <span class=\"_ _26\"> </span>al <span class=\"_ _2c\"> </span>conto <span class=\"_ _26\"> </span>economico, <span class=\"_ _2c\"> </span>ad <span class=\"_ _26\"> </span>eccezione <span class=\"_ _26\"> </span>di <span class=\"_ _2c\"> </span>quelle <span class=\"_ _26\"> </span>relative <span class=\"_ _2c\"> </span>a <span class=\"_ _26\"> </span>voci <span class=\"_ _26\"> </span>rilevate <span class=\"_ _2c\"> </span>direttamente <span class=\"_ _26\"> </span>a<span class=\"_ _264\"> </span>patrimonio netto, <span class=\"_ _22\"></span>nel qual <span class=\"_ _20\"></span>caso <span class=\"_ _20\"></span>anche <span class=\"_ _20\"></span>le relative <span class=\"_ _22\"></span>imposte differite sono <span class=\"_ _22\"></span>anch\u2019esse imputate <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>patrimonio netto.<span class=\"_ _264\"> </span>Le <span class=\"_ _20\"></span>imposte <span class=\"_ _22\"></span>anti<span class=\"_ _1\"></span>cipate <span class=\"_ _20\"></span>vengono <span class=\"_ _20\"></span>classificate <span class=\"_ _20\"></span>come <span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>correnti, <span class=\"_ _20\"></span>se <span class=\"_ _22\"></span>la quota <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>imposte <span class=\"_ _20\"></span>anticipate <span class=\"_ _20\"></span>esigibili<span class=\"_ _264\"> </span>entro l\u2019esercizio successivo \u00e8 trascurabile.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-328": {
   "value": "Risultato per azione<span class=\"_ _264\"> </span>L\u2019utile <span class=\"_ _2c\"> </span>base <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>azione <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2c\"> </span>calcolato <span class=\"_ _2c\"> </span>dividendo <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>ri<span class=\"_ _1\"></span>sultato <span class=\"_ _2c\"> </span>economico <span class=\"_ _2c\"> </span>della <span class=\"_ _2c\"> </span>S<span class=\"_ _1\"></span>ociet\u00e0, <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>numero <span class=\"_ _2c\"> </span>medi<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span>ponderato delle azioni ordinarie in circolazione durant<span class=\"_ _1\"></span>e l\u2019esercizio. L\u2019utile <span class=\"_ _2b\"> </span>diluito <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>azione <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2c\"> </span>cal<span class=\"_ _1\"></span>colato <span class=\"_ _2b\"> </span>rettificando  la <span class=\"_ _2c\"> </span>media <span class=\"_ _2b\"> </span>ponderata <span class=\"_ _2b\"> </span>del <span class=\"_ _2b\"> </span>numero <span class=\"_ _2b\"> </span>di <span class=\"_ _2c\"> </span>azio<span class=\"_ _1\"></span>ni <span class=\"_ _2b\"> </span>ordinarie <span class=\"_ _2b\"> </span>in<span class=\"_ _264\"> </span>circolazione <span class=\"_ _1\"></span>assumendo <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>conversione <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span>azioni <span class=\"_ _1f\"></span>ordinarie <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>utte <span class=\"_ _1\"></span>le <span class=\"_ _1f\"></span>potenziali <span class=\"_ _1\"></span>azioni <span class=\"_ _1f\"></span>aventi <span class=\"_ _1\"></span>effetto <span class=\"_ _1f\"></span>diluitivo<span class=\"_ _264\"> </span>cos\u00ec come previsto dallo IAS 33.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-327": {
   "value": "Dividendi<span class=\"_ _264\"> </span>Sono rilevati quando sorge il diritto degli Azionisti a ricevere il pagamento che normalmente corrisponde alla<span class=\"_ _264\"> </span>delibera assembleare <span class=\"_ _20\"></span>di distribuzione <span class=\"_ _20\"></span>dei dividendi. <span class=\"_ _20\"></span>La distribuzione <span class=\"_ _20\"></span>di dividendi <span class=\"_ _20\"></span>viene <span class=\"_ _20\"></span>quindi registrata <span class=\"_ _20\"></span>come<span class=\"_ _264\"> </span>passivit\u00e0 <span class=\"_ _2a\"> </span>nel <span class=\"_ _2a\"> </span>bilancio <span class=\"_ _2a\"> </span>nel <span class=\"_ _2a\"> </span>peri<span class=\"_ _1\"></span>odo <span class=\"_ _2a\"></span>in <span class=\"_ _2a\"> </span>cui <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span>distribuzione <span class=\"_ _2a\"> </span>degli <span class=\"_ _26\"> </span>stessi <span class=\"_ _2a\"></span>viene <span class=\"_ _2a\"> </span>approvata <span class=\"_ _2a\"> </span>dall\u2019assemblea <span class=\"_ _2a\"> </span>degli<span class=\"_ _264\"> </span>azionisti.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-326": {
   "value": "Uso di stime<span class=\"_ _264\"> </span>La predisposizione dei bilanci<span class=\"_ _1\"></span> richiede da parte degli Amministrator<span class=\"_ _1\"></span>i l\u2019applicazione di principi e meto<span class=\"_ _1\"></span>dologie<span class=\"_ _264\"> </span>contabili <span class=\"_ _20\"></span>che, <span class=\"_ _20\"></span>in <span class=\"_ _20\"></span>talune <span class=\"_ _20\"></span>circostanze, <span class=\"_ _20\"></span>si <span class=\"_ _22\"></span>bas<span class=\"_ _1\"></span>ano <span class=\"_ _20\"></span>su <span class=\"_ _20\"></span>difficili <span class=\"_ _20\"></span>e <span class=\"_ _20\"></span>soggettive <span class=\"_ _20\"></span>valutazioni <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>stime basate <span class=\"_ _22\"></span>sull\u2019<span class=\"_ _1\"></span>esperienza<span class=\"_ _264\"> </span>storica <span class=\"_ _23\"></span>ed <span class=\"_ _2a\"> </span>assunzioni <span class=\"_ _2a\"> </span>che <span class=\"_ _2a\"></span>ve<span class=\"ls8\">ngono <span class=\"_ _2a\"></span>di <span class=\"_ _23\"></span>volt<span class=\"_ _1\"></span>a <span class=\"_ _2a\"></span>in <span class=\"_ _23\"></span>volta <span class=\"_ _2a\"> </span>considerate <span class=\"_ _2a\"> </span>ragionevoli <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>realistiche <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>funzione <span class=\"_ _2a\"> </span>delle<span class=\"_ _264\"> </span></span>relative <span class=\"_ _1\"></span>circostanze. <span class=\"_ _1f\"></span>L\u2019applicazione <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>tali <span class=\"_ _1\"></span>stime <span class=\"_ _1f\"></span>ed <span class=\"_ _1f\"></span>assunzioni <span class=\"_ _1\"></span>influenza <span class=\"_ _1f\"></span>gli <span class=\"_ _1\"></span>importi <span class=\"_ _1f\"></span>riportati <span class=\"_ _1\"></span>negli <span class=\"_ _1f\"></span>schemi <span class=\"_ _1\"></span>di<span class=\"_ _264\"> </span>bilancio, <span class=\"_ _20\"></span>quali <span class=\"_ _22\"></span>la Situazione <span class=\"_ _22\"></span>patrimoniale <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>finanzi<span class=\"_ _1\"></span>aria, <span class=\"_ _20\"></span>il <span class=\"_ _22\"></span>conto <span class=\"_ _20\"></span>economico <span class=\"_ _22\"></span>ed il <span class=\"_ _22\"></span>rendiconto <span class=\"_ _20\"></span>finanziario, <span class=\"_ _20\"></span>nonch\u00e9<span class=\"_ _264\"> </span>l\u2019informativa fornita. I <span class=\"_ _1\"></span>risultati finali <span class=\"_ _1\"></span>delle poste <span class=\"_ _1\"></span>di bilancio per <span class=\"_ _1\"></span>le quali <span class=\"_ _1\"></span>sono state <span class=\"_ _1\"></span>utilizzate le <span class=\"_ _1\"></span>suddette stime<span class=\"_ _264\"> </span>ed <span class=\"_ _2c\"> </span>assunzioni, <span class=\"_ _2c\"> </span>possono <span class=\"_ _2c\"> </span>differire <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>quelli <span class=\"_ _2c\"> </span>riportati <span class=\"_ _2c\"> </span>nei<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>bilanci <span class=\"_ _2c\"> </span>a <span class=\"_ _2c\"> </span>causa <span class=\"_ _2c\"> </span>dell\u2019incertezza <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>caratterizza <span class=\"_ _2c\"> </span>le<span class=\"_ _264\"> </span>assunzioni e le condizioni sulle quali si bas<span class=\"_ _1\"></span>ano le stime.  Di s<span class=\"_ _1\"></span>eguito <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>brevemente <span class=\"_ _1\"></span>descritti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>princ<span class=\"_ _1\"></span>ipi <span class=\"_ _1\"></span>contabili <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>richiedono <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>altri<span class=\"_ _1\"></span> un<span class=\"_ _1\"></span>a mag<span class=\"_ _1\"></span>giore <span class=\"_ _1\"></span>soggettivit\u00e0<span class=\"_ _264\"> </span>da <span class=\"_ _23\"></span>parte <span class=\"_ _23\"></span>degli <span class=\"_ _2a\"></span>Amministratori <span class=\"_ _23\"></span>nell\u2019elaborazione <span class=\"_ _2a\"></span>delle <span class=\"_ _23\"></span>stime <span class=\"_ _23\"></span>e <span class=\"_ _2a\"></span>per <span class=\"_ _23\"></span>i <span class=\"_ _23\"></span>quali <span class=\"_ _2a\"></span>un <span class=\"_ _23\"></span>cambiamento <span class=\"_ _23\"></span>nelle <span class=\"_ _2a\"></span>condizioni<span class=\"_ _264\"> </span>sottostanti le assunzioni utilizzate p<span class=\"ls8\">u\u00f2 avere un impatto significativo sui bilanci della Societ\u00e0:<span class=\"_ _264\"> </span></span>A)<span class=\"ff1b ls0\"> <span class=\"_ _29\"> </span></span>Accantonamenti<span class=\"_ _1\"></span> Fondi rischi Gli <span class=\"_ _20\"></span>accantonamenti <span class=\"_ _20\"></span>sono <span class=\"_ _20\"></span>iscritti in <span class=\"_ _22\"></span>bilancio quando <span class=\"_ _22\"></span>\u00e8 probabile <span class=\"_ _22\"></span>che alla <span class=\"_ _22\"></span>Soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _20\"></span>sar\u00e0 <span class=\"_ _20\"></span>richiesto <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>adempiere<span class=\"_ _264\"> </span>ad <span class=\"_ _23\"></span>un\u2019obbligazione <span class=\"_ _2a\"> </span>derivante <span class=\"_ _2a\"></span>da <span class=\"_ _23\"></span>un <span class=\"_ _2a\"></span>evento <span class=\"_ _23\"></span>passato. <span class=\"_ _2a\"> </span>Gli <span class=\"_ _23\"></span>accantonamenti <span class=\"_ _2a\"> </span>sono <span class=\"_ _2a\"></span>stanziati <span class=\"_ _23\"></span>sulla <span class=\"_ _2a\"> </span>base <span class=\"_ _23\"></span>del<span class=\"_ _1\"></span>la<span class=\"_ _264\"> </span>miglior stima della <span class=\"_ _20\"></span>Direzione dei costi <span class=\"_ _20\"></span>richi<span class=\"ls8\">esti per <span class=\"_ _20\"></span>adempiere all\u2019obbligazione <span class=\"_ _20\"></span>alla data <span class=\"_ _20\"></span>di bilancio <span class=\"_ _22\"></span>e sono<span class=\"_ _264\"> </span></span>attualizzati quando l\u2019effetto \u00e8 significati<span class=\"_ _1\"></span>vo.<span class=\"_ _264\"> </span>B)<span class=\"ff1b ls0\"> <span class=\"_ _df\"> </span></span><span class=\"ls4\">Imposte anticipate<span class=\"_ _264\"> </span></span>La <span class=\"_ _20\"></span>contabilizzazione delle imposte <span class=\"_ _22\"></span>antici<span class=\"_ _1\"></span>pate \u00e8 <span class=\"_ _22\"></span>effettua<span class=\"_ _1\"></span>ta sulla <span class=\"_ _22\"></span>base delle aspettative <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>reddito attese <span class=\"_ _22\"></span>neg<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span>esercizi <span class=\"_ _2a\"> </span>futuri. <span class=\"_ _2a\"> </span>La <span class=\"_ _2a\"> </span>valutazione <span class=\"_ _2a\"> </span>dei <span class=\"_ _2a\"> </span>redditi <span class=\"_ _2a\"> </span>attesi <span class=\"_ _2a\"> </span>ai <span class=\"_ _2a\"> </span>fini <span class=\"_ _2a\"> </span>dell<span class=\"_ _1\"></span>a <span class=\"_ _2a\"></span>contabilizzazione <span class=\"_ _2a\"> </span>delle <span class=\"_ _2a\"> </span>imposte <span class=\"_ _2a\"> </span>anticipate<span class=\"_ _264\"> </span>dipende da fat<span class=\"_ _1\"></span>tori che <span class=\"_ _1\"></span>possono varia<span class=\"ls4\">re nel <span class=\"_ _1\"></span>tempo e determinare effetti <span class=\"_ _1\"></span>significativi sulla valutazione delle<span class=\"_ _264\"> </span></span>imposte anticipate.<span class=\"_ _264\"> </span>C)<span class=\"ff1b ls0\"> <span class=\"_ _df\"> </span></span><span class=\"ls4\">Impairment test e valutazioni in merito alle perd<span class=\"_ _20\"></span>ite di valore delle attivit\u00e0<span class=\"_ _264\"> </span></span>D)<span class=\"ff1b ls0\"> <span class=\"_ _29\"> </span></span>Eventi ed <span class=\"_ _1\"></span>operazioni significati<span class=\"_ _1\"></span>ve non ricorrenti <span class=\"ls0\">\u2013 </span>Operazioni ati<span class=\"_ _1\"></span>piche e/o inusuali<span class=\"_ _264\"> </span>Conformemente <span class=\"_ _23\"></span>a <span class=\"_ _2a\"> </span>quanto <span class=\"_ _2a\"></span>previsto <span class=\"_ _23\"></span>dalla<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>Comunicazione<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>Consob <span class=\"_ _2a\"> </span>DEM/6064293 <span class=\"_ _2a\"></span>del <span class=\"_ _23\"></span>28 <span class=\"_ _2a\"></span>luglio <span class=\"_ _23\"></span>2006, <span class=\"_ _2a\"> </span>in<span class=\"_ _264\"> </span>presenza <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>eventi <span class=\"_ _2b\"> </span>ed <span class=\"_ _2c\"> </span>operazioni <span class=\"_ _2c\"> </span>significati<span class=\"_ _1\"></span>ve <span class=\"_ _2c\"> </span>non <span class=\"_ _2c\"> </span>ricorrenti <span class=\"_ _2b\"> </span>e/o <span class=\"_ _2c\"> </span>operazioni <span class=\"_ _2c\"> </span>atipiche/i<span class=\"_ _1\"></span>nusuali, <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>note<span class=\"_ _264\"> </span>illustrative <span class=\"_ _2a\"> </span>riportano <span class=\"_ _26\"> </span>informazioni <span class=\"_ _2a\"> </span>sull\u2019incidenza <span class=\"_ _26\"> </span>che <span class=\"_ _2a\"> </span>tali <span class=\"_ _26\"> </span>eventi <span class=\"_ _26\"> </span>hanno <span class=\"_ _2a\"> </span>sulla <span class=\"_ _26\"> </span>situazione <span class=\"_ _2a\"> </span>patrimoniale <span class=\"_ _26\"> </span>e<span class=\"_ _264\"> </span>finanziaria e sul risultato economico",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-329": {
   "value": "Parti correlate<span class=\"_ _264\"> </span>Per <span class=\"_ _26\"> </span>parti <span class=\"_ _2a\"> </span>correlat<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>s<span class=\"_ _1\"></span>i <span class=\"_ _26\"> </span>intendono <span class=\"_ _2a\"> </span>principalmente <span class=\"_ _26\"> </span>quelle <span class=\"_ _26\"> </span><span class=\"ls8\">con <span class=\"_ _26\"> </span>cui <span class=\"_ _26\"> </span>la <span class=\"_ _2a\"> </span>Societ\u00e0 <span class=\"_ _26\"> </span>condivide<span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls4\">il <span class=\"_ _26\"> </span>medesimo <span class=\"_ _2a\"> </span>soggetto<span class=\"_ _264\"> </span></span></span></span>controllante, le soci<span class=\"_ _1\"></span>et\u00e0 che direttamente <span class=\"_ _1\"></span>o indirettamente, <span class=\"_ _1\"></span>attraverso uno o <span class=\"_ _1\"></span>pi\u00f9 intermediari, <span class=\"_ _1\"></span>controllano, sono<span class=\"_ _264\"> </span>controllate, oppure sono <span class=\"_ _20\"></span>soggette a controllo <span class=\"_ _20\"></span>congiunto da <span class=\"_ _20\"></span>parte della <span class=\"_ _20\"></span>Societ\u00e0<span class=\"ls0\"> </span>e quelle <span class=\"_ _20\"></span>nelle quali <span class=\"_ _20\"></span>la medesima<span class=\"_ _264\"> </span>detiene <span class=\"_ _1f\"></span>una <span class=\"_ _1\"></span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _1f\"></span>tale <span class=\"_ _1\"></span>da <span class=\"_ _1f\"></span>poter <span class=\"_ _1f\"></span>esercitare <span class=\"_ _1f\"></span>un\u2019influenza <span class=\"_ _1f\"></span>notevole. <span class=\"_ _1f\"></span>Nella <span class=\"_ _1\"></span>definizi<span class=\"_ _1\"></span>one <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>parti <span class=\"_ _1f\"></span>correlate<span class=\"_ _264\"> </span>rientrano, inoltre, <span class=\"_ _22\"></span>le entit\u00e0 che <span class=\"_ _20\"></span>gestiscono pian<span class=\"_ _20\"></span>i di <span class=\"_ _20\"></span>benefici post<span class=\"ls0\">-<span class=\"ls8\">pensionistici per <span class=\"_ _20\"></span>i dipendenti <span class=\"_ _20\"></span>della societ\u00e0 e <span class=\"_ _20\"></span>di<span class=\"_ _264\"> </span></span></span>societ\u00e0 <span class=\"_ _22\"></span>da <span class=\"_ _22\"></span>questa <span class=\"_ _22\"></span>controllate, <span class=\"_ _59\"></span>nonch\u00e9 <span class=\"_ _22\"></span>i <span class=\"_ _22\"></span>dirigenti <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>responsabilit\u00e0 <span class=\"_ _22\"></span>strategiche <span class=\"_ _22\"></span>e <span class=\"_ _22\"></span>i <span class=\"_ _22\"></span>loro <span class=\"_ _22\"></span>stretti <span class=\"_ _22\"></span>familiari. <span class=\"_ _22\"></span>I <span class=\"_ _22\"></span>dirigenti<span class=\"_ _264\"> </span>con <span class=\"_ _23\"></span>responsabili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _23\"></span>strategi<span class=\"_ _1\"></span>che <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"> </span>coloro <span class=\"_ _2a\"></span>che <span class=\"_ _23\"></span>hanno <span class=\"_ _2a\"> </span>il <span class=\"_ _23\"></span>pot<span class=\"_ _1\"></span>ere <span class=\"_ _23\"></span>e <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"></span>responsabilit\u00e0, <span class=\"_ _23\"></span>diretta <span class=\"_ _2a\"> </span>o <span class=\"_ _23\"></span>indirett<span class=\"_ _1\"></span>a, <span class=\"_ _23\"></span>della<span class=\"_ _264\"> </span>pianificazione, <span class=\"_ _fa\"> </span>della <span class=\"_ _fa\"> </span>direzione, <span class=\"_ _fa\"> </span>del <span class=\"_ _fa\"> </span>controllo <span class=\"_ _fa\"> </span>delle <span class=\"_ _fa\"> </span>attivit\u00e0 <span class=\"_ _fa\"> </span>della <span class=\"_ _fa\"> </span>Societ\u00e0 <span class=\"_ _fa\"> </span>e <span class=\"_ _fa\"> </span>comprendono <span class=\"_ _fa\"> </span>i <span class=\"_ _fa\"> </span>relativi<span class=\"_ _264\"> </span>Amministratori. Conformemente<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls8\">a <span class=\"_ _21\"></span>quanto <span class=\"_ _23\"></span>previsto <span class=\"_ _21\"></span>dalla <span class=\"_ _21\"></span>Comunicazione <span class=\"_ _23\"></span>Consob <span class=\"_ _21\"></span>DEM/6064293 <span class=\"_ _21\"></span>del <span class=\"_ _21\"></span>28 <span class=\"_ _23\"></span>luglio <span class=\"_ _21\"></span>2006, <span class=\"_ _21\"></span>le <span class=\"_ _21\"></span>not<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></span></span>illustrative <span class=\"_ _1f\"></span>riportano <span class=\"_ _1\"></span>informazioni <span class=\"_ _1f\"></span>sull\u2019incidenza <span class=\"_ _1\"></span>che <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>operazioni <span class=\"_ _1\"></span>con <span class=\"_ _1f\"></span>parti <span class=\"_ _1f\"></span>correlate <span class=\"_ _1f\"></span>hanno <span class=\"_ _1\"></span>sulla <span class=\"_ _1f\"></span>situazione<span class=\"_ _264\"> </span>patrimoniale e finanziaria e sul risultato <span class=\"_ _1\"></span>economico della<span class=\"ls0\"> <span class=\"ls7\">Societ\u00e0.<span class=\"_ _264\"> </span></span></span>Ai fini <span class=\"_ _1\"></span>dell\u2019informat<span class=\"_ _1\"></span>iva di <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>consolidato<span class=\"_ _1\"></span>, in <span class=\"_ _1\"></span>accordo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>lo I<span class=\"_ _1\"></span>AS 24, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riportano <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>con pa<span class=\"_ _1\"></span>rti<span class=\"_ _264\"> </span>correlate <span class=\"_ _23\"></span>con <span class=\"_ _2a\"> </span>riferimento <span class=\"_ _2a\"></span>alla <span class=\"_ _23\"></span>situazione <span class=\"_ _2a\"></span>economico, <span class=\"_ _23\"></span>patrimoniale <span class=\"_ _2a\"> </span>e <span class=\"_ _23\"></span>fi<span class=\"_ _1\"></span>nanziaria <span class=\"_ _23\"></span>consolidata,<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>comprendendo<span class=\"_ _264\"> </span>quindi <span class=\"_ _1\"></span>le <span class=\"_ _1f\"></span>operazioni <span class=\"_ _1\"></span>con <span class=\"_ _1f\"></span>parti <span class=\"_ _1\"></span>correlate <span class=\"_ _1f\"></span>effettuate, <span class=\"_ _1\"></span>oltre <span class=\"_ _1f\"></span>che <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>controllante<span class=\"ls9\">, <span class=\"_ _1f\"></span>anche <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>controllate<span class=\"_ _264\"> </span></span>rientranti nel perimetro di consolidamen<span class=\"_ _20\"></span>to.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-330": {
   "value": "Variazioni ai principi<span class=\"_ _1\"></span> contabili internazio<span class=\"_ _1\"></span>nali<span class=\"_ _264\"> </span>Di <span class=\"_ _2a\"> </span>seguito <span class=\"_ _26\"> </span>vengono <span class=\"_ _2a\"> </span>illustrate <span class=\"_ _26\"> </span>le <span class=\"_ _2a\"> </span>sole <span class=\"_ _2a\"> </span>variazi<span class=\"_ _1\"></span>oni <span class=\"_ _2a\"> </span>omologate <span class=\"_ _26\"> </span>dalla <span class=\"_ _2a\"> </span>Commissione <span class=\"_ _2a\"> </span>Eur<span class=\"_ _1\"></span>opea <span class=\"_ _2a\"> </span>escludendo <span class=\"_ _26\"> </span>quell<span class=\"_ _264\"> </span>pubblicate <span class=\"_ _23\"></span>dall\u2019<span class=\"_ _1\"></span>International <span class=\"_ _2a\"></span>Accounting <span class=\"_ _23\"></span>Standard <span class=\"_ _2a\"> </span>Board <span class=\"_ _23\"></span>(IASB) <span class=\"_ _2a\"> </span>ma <span class=\"_ _2a\"></span>non <span class=\"_ _23\"></span>ancora <span class=\"_ _2a\"> </span>applicabili <span class=\"_ _2a\"></span>in <span class=\"_ _23\"></span>quanto <span class=\"_ _2a\"> </span>no<span class=\"_ _264\"> </span>ancora omologati dall\u2019Unione <span class=\"ls5\">Europea.<span class=\"_ _264\"> </span></span>PRINCIPI <span class=\"_ _21\"></span>CONTABILI <span class=\"_ _21\"></span>E <span class=\"_ _21\"></span>INTERPRETAZIONI <span class=\"_ _21\"></span>EMESS<span class=\"_ _1\"></span>I <span class=\"_ _21\"></span>DALLO <span class=\"_ _21\"></span>IASB <span class=\"_ _21\"></span>E <span class=\"_ _21\"></span>OMOLOGATI <span class=\"_ _21\"></span>DALL<span class=\"_ _264\"> </span>COMMISSIONE EUROPEA<span class=\"_ _264\"> </span>Vengono <span class=\"_ _1\"></span>qui<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>seguito <span class=\"_ _1\"></span>indic<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>i <span class=\"_ _1f\"></span>principi <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>ntabili <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>interpretazioni, <span class=\"_ _1f\"></span>omologati <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>Commission<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Europe<span class=\"_ _264\"> </span>con data di entrata in vigore a partire dal 1\u00b0 <span class=\"_ _1\"></span>gennaio<span class=\"ff91 fs6 ls0\">!</span>202<span class=\"ls0\">4 </span>e seguenti:<table class=\"s w214 h25e\" id=\"_fe27f746-96f7-4803-97bf-6991a1cd5e1b\"><tr><td></td><td class=\"c x27b y16fc w215 h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls15 ws0\">Data<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x27c y16fd w216 h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls15 ws0\">Regolamento<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x27d y16fe w8d h19\"><div class=\"t m0 x7e hf yc6d ffa fs2 fc0 sc0 lsd ws0\">Titolo documento<span class=\"_ _1\"></span><span class=\"ls0\"> </span></div></td><td class=\"c x27e y16ff w217 h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 lsf ws0\">emissione da<span class=\"_ _264\"> </span></div></td><td class=\"c x27f y16ff w218 h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls15 ws0\">Data di ent<span class=\"_ _1\"></span>rata in<span class=\"_ _264\"> </span></div></td><td class=\"c x280 y16ff w219 h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls15 ws0\">Data di<span class=\"_ _264\"> </span></div></td><td class=\"c x281 y1700 w21a h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls15 ws0\">UE e data di<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1701 w21b h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls11 ws0\">parte dello<span class=\"_ _264\"> </span></div></td><td class=\"c x283 y1701 w21c h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 lse ws0\">vigore<span class=\"_ _264\"> </span></div></td><td class=\"c x284 y1701 w21d h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 lse ws0\">omologazione<span class=\"_ _264\"> </span></div></td><td class=\"c x285 y1702 w21e h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls11 ws0\">pubblicazione<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x286 y1703 w21f h25f\"><div class=\"t m0 x1a1 hf y16fb ffa fs2 fc0 sc0 ls49 ws0\">IASB<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1705 w220 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 ls11 ws0\">Passivit\u00e0 del leasing <span class=\"_ _1\"></span>in<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td class=\"c x287 y1706 w221 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 ls14 ws0\">(UE) 202<span class=\"ls0\">3/<span class=\"lse\">2579<span class=\"_ _264\"> </span></span></span></div></td></tr><tr><td class=\"c x1a2 y1707 w222 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">un\u2019operazione di vendita e<span class=\"_ _264\"> </span></div></td><td class=\"c x288 y1707 w223 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 ls11 ws0\">Settembre<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x289 y1707 w224 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">20 novembre<span class=\"_ _264\"> </span></div></td><td class=\"c x281 y1708 w224 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">21 novembre<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1709 w225 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 ls14 ws0\">retrolocazione (modifiche<span class=\"_ _264\"> </span></div></td><td class=\"c x27b y1709 w226 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">2022</div></td><td class=\"c x28a y170a w8e he5\"><div class=\"t m0 x22 hb yc76 ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 hb yc7a ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x28 hb yc7b ff6 fs2 fc0 sc0 lse ws0\">1\u00b0 gennaio 202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x28b y1709 w227 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">202<span class=\"ls0\">3<span class=\"_ _264\"> </span></span></div></td><td class=\"c x28c y170b w227 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lse ws0\">202<span class=\"ls0\">3<span class=\"_ _264\"> </span></span></div></td></tr><tr><td class=\"c x1a2 y170c w228 h260\"><div class=\"t m0 x1a1 hb y1704 ff6 fs2 fc0 sc0 lsf ws0\">all\u2019IFRS16)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y170e w229 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lsd ws0\">Classificazi<span class=\"_ _1\"></span>one delle<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y170f w22a h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">passivit\u00e0 come correnti e<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td class=\"c x287 y1710 w221 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls14 ws0\">(UE) 202<span class=\"ls0\">3/<span class=\"lse\">2822<span class=\"_ _264\"> </span></span></span></div></td></tr><tr><td class=\"c x1a2 y1711 w22b h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">non correnti (Modifiche allo<span class=\"_ _264\"> </span></div></td><td class=\"c x28d y1711 w22c h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls15 ws0\">Gennaio 2020</div></td><td class=\"c x28a y1712 w8e h50\"><div class=\"t m0 x22 hb yc80 ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x22 hb yc86 ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x28 hb yc87 ff6 fs2 fc0 sc0 lse ws0\">1\u00b0 gennaio 202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x28e y1711 w22d h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">19<span class=\"ls0\"> </span>dicembre<span class=\"_ _264\"> </span></div></td><td class=\"c x28f y1713 w22e h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">20 dicembre<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1714 w22f h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls14 ws0\">IAS <span class=\"lse\">1) e Passivit\u00e0 non<span class=\"_ _264\"> </span></span></div></td><td class=\"c x290 y1714 w230 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">ottobre 2022<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x28b y1714 w227 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">202<span class=\"ls0\">3<span class=\"_ _264\"> </span></span></div></td><td class=\"c x28c y1715 w226 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1716 w231 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lsf ws0\">correnti con clausole<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1717 w232 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls14 ws0\">(Modifiche allo IAS 1)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1718 w233 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls15 ws0\">Accordi di <span class=\"_ _1\"></span>finanziament<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td class=\"c x287 y1719 w221 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 ls14 ws0\">(UE) 202<span class=\"ls0\">4/<span class=\"lse\">1317<span class=\"_ _264\"> </span></span></span></div></td></tr><tr><td class=\"c x1a2 y171a w234 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">per le forniture (Modifiche<span class=\"_ _264\"> </span></div></td><td class=\"c x291 y171b w38 h23\"><div class=\"t m0 x1f hb yc8d ff6 fs2 fc0 sc0 ls12 ws0\">Maggio 2<span class=\"_ _1\"></span>023<span class=\"ls0\"> </span></div></td><td class=\"c x28a y171b w8e h23\"><div class=\"t m0 x22 hb yc8c ff6 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x28 hb yc8e ff6 fs2 fc0 sc0 lse ws0\">1\u00b0 gennaio 202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x292 y171b w8f h23\"><div class=\"t m0 x8 hb yc8d ff6 fs2 fc0 sc0 lse ws0\">15 maggio 2024<span class=\"ls0\"> </span></div></td><td class=\"c x287 y171c w235 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lse ws0\">16 maggio 2024<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y16c5 w236 h261\"><div class=\"t m0 x1a1 hb y170d ff6 fs2 fc0 sc0 lsf ws0\">allo IAS7 e all\u2019IFRS 7)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr></table>Il Gruppo non ha adottato anticipatamen<span class=\"_ _20\"></span>te alcun principio, interpretazione o miglioramento non<span class=\"_ _20\"></span> ancora in<span class=\"_ _264\"> </span>vigore.<span class=\"_ _264\"> </span>Le modifiche ai principi contabili sopra indicati non hanno un impatto significativo sul bilancio. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-331": {
   "value": "<div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs16a\">Commento alle principali <span class=\"_ _1\"></span>voci della <span class=\"lsb\">situazione patrimoniale e finanziaria consolidata<span class=\"_ _264\"> </span></span><span class=\"lsb\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls5 ws0 gs16b\">Avviamenti ed Attivit\u00e0<span class=\"ls0\"> <span class=\"ls4\">immateriali<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h5 ff3 fs0 fc0 sc0 ls5 ws0 gs16c\">Avviamenti<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs16d\">La voce in oggetto p<span class=\"_ _1\"></span>resenta la seguente <span class=\"_ _1\"></span>movimentazione:<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs16e\">Gli avviamenti <span class=\"_ _1\"></span>iscritti n<span class=\"_ _1\"></span>el bilancio <span class=\"_ _1\"></span>consolidato <span class=\"_ _1\"></span>sono integral<span class=\"_ _1\"></span>mente riferibili <span class=\"_ _1\"></span>alla so<span class=\"_ _1\"></span>ciet\u00e0 controlla<span class=\"_ _1\"></span>ta Edos <span class=\"_ _1\"></span>S.r.l.<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs16f\">e a<span class=\"ls4\">llocati alle singole residenze, </span>derivanti da aggregazioni aziendali di anni precedenti<span class=\"ls0\">.<span class=\"_ _264\"> </span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs170\">Le <span class=\"_ _22\"></span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _22\"></span>in positivo <span class=\"_ _22\"></span>sono <span class=\"_ _20\"></span>dovuti <span class=\"_ _22\"></span>per <span class=\"_ _20\"></span>euro <span class=\"_ _20\"></span>461 <span class=\"_ _22\"></span>mila <span class=\"_ _20\"></span>a<span class=\"ls8\">d <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>disavanzo <span class=\"_ _20\"></span>da <span class=\"_ _22\"></span>fusione all\u2019interno <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>Hiberna <span class=\"_ _20\"></span>Regis<span class=\"_ _264\"> </span></span><span class=\"ls8\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs171\">e per euro 1.069<span class=\"ls0\"> <span class=\"ls6\">mila al consol<span class=\"_ _1\"></span>idamento sinteti<span class=\"_ _1\"></span>co della societ<span class=\"_ _1\"></span>\u00e0 Poggio Imperial<span class=\"_ _1\"></span>e S.r.l.<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs172\">Gli avviamenti esposti <span class=\"_ _1\"></span>in bilancio sono sta<span class=\"_ _1\"></span>ti sottoposti a impair<span class=\"_ _1\"></span>ment test, si riporta<span class=\"_ _1\"></span> di seguito i detta<span class=\"_ _1\"></span>gli.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs173\">Verifica grado di rec<span class=\"_ _1\"></span>uperabilit\u00e0 (\u201cimpairment <span class=\"_ _1\"></span>test\u201d) degli avviamenti<span class=\"_ _1\"></span>/differenze di consol<span class=\"_ _1\"></span>idamento <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs174\">Si <span class=\"_ _1f\"></span>r<span class=\"ls4\">iportano<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls8\">di <span class=\"_ _1f\"></span>seguito <span class=\"_ _1f\"></span>gli <span class=\"_ _1f\"></span>elementi <span class=\"_ _1f\"></span>costitutivi <span class=\"_ _1f\"></span>utilizzati <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>l\u2019</span></span><span class=\"ff3\">impairment <span class=\"_ _1\"></span>test <span class=\"_ _1f\"></span></span><span class=\"ls8\">effettuato <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>31 <span class=\"_ _1f\"></span>dicembre <span class=\"_ _1\"></span>202<span class=\"ls0\">4<span class=\"_ _264\"> </span></span></span></span><span class=\"ls4\"><span class=\"ls8\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs175\">ed i relativi test di <span class=\"lsb\">sensitivit\u00e0.<span class=\"_ _264\"> </span></span><span class=\"lsb\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff2 fs0 fc0 sc0 ls4 ws0 gs176\">Identificazione <span class=\"_ _1f\"></span>delle <span class=\"_ _1f\"></span>CGU<span class=\"ff1\">: <span class=\"_ _21\"></span>ai <span class=\"_ _21\"></span>fini <span class=\"_ _1f\"></span>dell\u2019implementazione <span class=\"_ _1f\"></span>dell\u2019impairment <span class=\"_ _1f\"></span>test, <span class=\"_ _21\"></span>lo <span class=\"_ _1f\"></span>IAS <span class=\"_ _21\"></span>36 <span class=\"_ _21\"></span>par. <span class=\"_ _1f\"></span>22, <span class=\"_ _21\"></span>stabilisce<span class=\"_ _264\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs177\">che il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabile deve <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>calcolato <span class=\"_ _1\"></span>con rifer<span class=\"_ _1\"></span>imento ad <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>singola attivi<span class=\"_ _1\"></span>t\u00e0 o <span class=\"_ _1\"></span>gruppo <span class=\"_ _1\"></span>di attivit\u00e0 <span class=\"_ _1\"></span>in<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs178\">grado  di <span class=\"_ _100\"> </span>determinare  f<span class=\"_ _1\"></span>lussi  finanziari <span class=\"_ _100\"> </span>in <span class=\"_ _100\"> </span>entrata <span class=\"_ _100\"> </span>indipendenti.  In <span class=\"_ _100\"> </span>coerenza <span class=\"_ _100\"> </span>con <span class=\"_ _100\"> </span>il <span class=\"_ _100\"> </span>controllo <span class=\"_ _100\"> </span>di  gest<span class=\"_ _1\"></span>ione<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs179\">attualmente <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>essere <span class=\"_ _1f\"></span>pr<span class=\"_ _1\"></span>esso <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>societ\u00e0 <span class=\"_ _1f\"></span>del <span class=\"_ _21\"></span>Gruppo <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>linea <span class=\"_ _21\"></span>con <span class=\"_ _1f\"></span>quanto <span class=\"_ _1f\"></span>effettuato <span class=\"_ _1f\"></span>nei <span class=\"_ _21\"></span>precedenti <span class=\"_ _1f\"></span>esercizi <span class=\"_ _1f\"></span>la<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs17a\">CGU sono rappresentate <span class=\"_ _1\"></span>dalle singole RSA.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff2 fs0 fc0 sc0 ls5 ws0 gs17b\">Determinazione <span class=\"_ _2a\"> </span>del <span class=\"_ _23\"> </span>valore <span class=\"_ _2a\"> </span>d\u2019uso<span class=\"ff1 ls4\">: <span class=\"_ _23\"></span>i <span class=\"_ _2a\"></span>flussi <span class=\"_ _23\"></span>finanziari <span class=\"_ _23\"></span>generati <span class=\"_ _2a\"></span>dalla <span class=\"_ _23\"></span>CGU <span class=\"_ _23\"></span>sono <span class=\"_ _23\"></span>stati <span class=\"_ _2a\"> </span>determinati <span class=\"_ _23\"></span>in <span class=\"_ _2a\"> </span>base <span class=\"_ _23\"></span>al<span class=\"_ _264\"> </span></span><span class=\"ff1 ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs17c\">Business <span class=\"_ _1\"></span>Plan<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"ls0\">5 <span class=\"_ _1\"></span>\u2013 <span class=\"_ _1f\"></span><span class=\"ls8\">2030</span> <span class=\"_ _1\"></span><span class=\"ls8\">costruito <span class=\"_ _1\"></span>per <span class=\"_ _1f\"></span>ciascuna <span class=\"_ _1\"></span>residenza <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>anziani <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>strutturato <span class=\"_ _1\"></span>in <span class=\"_ _1f\"></span>cinque <span class=\"_ _1\"></span>macro <span class=\"_ _1\"></span>voci <span class=\"_ _1f\"></span>di<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs17d\">conto  economico  corrispondenti  al <span class=\"_ _2b\"> </span>livello  di  reportistica  utilizzato  periodicamente <span class=\"_ _2b\"> </span>dal  management  per<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls6 ws0 gs17e\">monitorare l\u2019anda<span class=\"_ _1\"></span>mento delle resi<span class=\"_ _1\"></span>denze:<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff8f fs0 fc0 sc0 ls0 ws0 gs17f\">\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">ricavi: <span class=\"_ _1f\"></span>sono stati <span class=\"_ _1f\"></span>condivisi <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>management ed <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>middle <span class=\"_ _1\"></span>management <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>base <span class=\"_ _1f\"></span>all\u2019esperienza, ai <span class=\"_ _1f\"></span>dati <span class=\"_ _1\"></span>di<span class=\"_ _264\"> </span></span></span><span class=\"ff1b\"><span class=\"ff1 ls4\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs180\">consuntivo e i progetti in fase di start<span class=\"_ _1\"></span> up; <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff8f fs0 fc0 sc0 ls0 ws0 gs181\">\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">costo del lavoro:<span class=\"_ _1\"></span> determinato in base alla normativa di riferimento <span class=\"_ _1\"></span>e al costo orario del personale<span class=\"_ _264\"> </span></span></span><span class=\"ff1b\"><span class=\"ff1 ls8\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff8f fs0 fc0 sc0 ls0 ws0 gs182\">\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">altri costi<span class=\"_ _1\"></span>: determinati in base ai dati di consuntivo e <span class=\"_ _1\"></span>alla migliore stima degli uffici preposti<span class=\"_ _264\"> </span></span></span><span class=\"ff1b\"><span class=\"ff1 ls8\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff8f fs0 fc0 sc0 ls0 ws0 gs183\">\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">locazioni: in base ai contratti vigenti tenuto conto di eventuali adeg<span class=\"_ _20\"></span>uamenti in base ai tassi di mercato </span></span><span class=\"ff1b\"><span class=\"ff1 ls4\"><span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff8f fs0 fc0 sc0 ls0 ws0 gs184\">\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">costi  di <span class=\"_ _26\"> </span>sede:<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>l\u2019aggregato  che <span class=\"_ _26\"> </span>r<span class=\"_ _1\"></span>accoglie <span class=\"_ _2c\"> </span>i  costi <span class=\"_ _2c\"> </span>generali <span class=\"_ _2c\"> </span>e <span class=\"_ _2b\"> </span>amministrativi <span class=\"_ _2b\"> </span>che <span class=\"_ _2c\"> </span>non <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>direttamente<span class=\"_ _264\"> </span></span></span><span class=\"ff1b\"><span class=\"ff1 ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs185\">imputabili alle singole CGU viene alloca<span class=\"_ _20\"></span>to alle stesse in base ad un driver predefinito <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs186\">Il risultato economico <span class=\"_ _1\"></span>di ciascuna CGU<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"ls8\">viene <span class=\"_ _1\"></span>attualizzato con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>modello di <span class=\"_ _1\"></span>valutazione di<span class=\"_ _1\"></span> tipo <span class=\"ff3 ls5\">Di<span class=\"_ _1\"></span>scountend<span class=\"_ _264\"> </span></span></span></span><span class=\"ls0\"><span class=\"ls8\"><span class=\"ff3 ls5\"> </span></span></span></div><div class=\"t m0 h3 ff3 fs0 fc0 sc0 ls5 ws0 gs187\">Cash Flow<span class=\"ff1 ls0\">.</span><span class=\"ff1 ls0\"> </span></div><div class=\"gs188\"><table class=\"s w244 h268\" id=\"_f3f02135-78bf-4ab7-acab-3ba48ab40acb\"><tr><td></td><td></td><td class=\"c x2a4 y172e w9a h28\"><div class=\"t m0 x92 he8 y152 ff92 fs1d fc0 sc0 ls18c ws0\">Movim<span class=\"_ _20\"></span>e<span class=\"_ _22\"></span>nt<span class=\"_ _59\"></span>az<span class=\"_ _20\"></span>i<span class=\"_ _22\"></span>o<span class=\"_ _1\"></span>ne<span class=\"_ _22\"></span> al<span class=\"_ _22\"></span> 31<span class=\"_ _1\"></span>/<span class=\"_ _20\"></span>12/2024<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x2a5 y172f w98 he3\"><div class=\"t m0 x124 he8 ycaa ff92 fs1d fc0 sc0 ls188 ws0\">Al <span class=\"_ _1\"></span>3<span class=\"_ _1f\"> </span>1<span class=\"_ _1f\"> </span>/1<span class=\"_ _1f\"> </span>2<span class=\"_ _1f\"> </span>/2<span class=\"_ _1f\"> </span>3<span class=\"_ _264\"> </span></div></td><td class=\"c x2a6 y1731 w245 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls188 ws0\">Va<span class=\"_ _1f\"></span>ria<span class=\"_ _1f\"></span>zio<span class=\"_ _1f\"></span>ne <span class=\"_ _1\"></span>a<span class=\"_ _1f\"> </span>rea<span class=\"_ _264\"> </span></div></td><td class=\"c x2a5 y172f w98 he3\"><div class=\"t m0 x56 he8 ycaa ff92 fs1d fc0 sc0 ls188 ws0\">Al <span class=\"_ _1\"></span>3<span class=\"_ _1f\"> </span>1<span class=\"_ _1f\"> </span>/1<span class=\"_ _1f\"> </span>2<span class=\"_ _1f\"> </span>/2<span class=\"_ _1f\"> </span>0<span class=\"_ _1f\"></span>2<span class=\"_ _1f\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x2a7 y1732 w246 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls189 ws0\">co<span class=\"_ _1f\"> </span>ns<span class=\"_ _1f\"></span>o<span class=\"_ _1f\"></span>li<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _1f\"> </span>m<span class=\"_ _1\"></span>ento<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1734 w247 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls188 ws0\">Av<span class=\"_ _1f\"></span>v<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>am<span class=\"_ _20\"></span>en<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x2a8 y1734 w248 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls18a ws0\">18.<span class=\"_ _20\"></span>665<span class=\"_ _264\"> </span></div></td><td class=\"c x2a9 y1734 w249 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls18a ws0\">1.530<span class=\"_ _264\"> </span></div></td><td class=\"c x2aa y1734 w248 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls18a ws0\">20.<span class=\"_ _20\"></span>195<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1735 w24a h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18b ws0\">Tot<span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x2ab y1735 w248 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18a ws0\">18.<span class=\"_ _20\"></span>665<span class=\"_ _264\"> </span></div></td><td class=\"c x2ac y1735 w24b h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18a ws0\">1.530<span class=\"_ _264\"> </span></div></td><td class=\"c x2ad y1735 w248 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18a ws0\">20.<span class=\"_ _20\"></span>195<span class=\"_ _264\"> </span></div></td></tr></table></div>Ipotesi finanziarie <span class=\"_ _1\"></span><span class=\"ls0\">\u2013 <span class=\"_ _1\"></span><span class=\"ls5\">Determinazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>WACC:</span><span class=\"ff1\"> <span class=\"_ _1\"></span><span class=\"ls4\">il <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>utilizzato per <span class=\"_ _1\"></span>l\u2019attualizzazione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cassa </span></span></span>delle CGU, <span class=\"_ _22\"></span>identi<span class=\"_ _1\"></span>ficate nelle <span class=\"_ _20\"></span>singole resi<span class=\"_ _20\"></span>denze per <span class=\"_ _20\"></span>anziani, <span class=\"_ _20\"></span>\u00e8 pari <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span><span class=\"ls0\">5<span class=\"ls9\">,4</span>8<span class=\"ls6\">% ed <span class=\"_ _22\"></span>\u00e8 stato determinato come <span class=\"_ _20\"></span>segue:<span class=\"ls0\"> </span></span></span>Costo <span class=\"_ _23\"></span>del <span class=\"_ _23\"></span>debito <span class=\"_ _23\"></span><span class=\"ff1 ls8\">determinato <span class=\"_ _23\"></span>come</span><span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ff1 lsb\">sommatoria <span class=\"_ _23\"></span>dell\u2019IRS <span class=\"_ _23\"></span>10 <span class=\"_ _21\"></span>anni <span class=\"_ _23\"></span>aumentato <span class=\"_ _21\"></span>di <span class=\"_ _23\"></span>un<span class=\"_ _1\"></span><span class=\"ls8\">o <span class=\"_ _23\"></span>spread <span class=\"_ _23\"></span>del <span class=\"_ _23\"></span><span class=\"ls0\">3<span class=\"ls6\">% <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>net<span class=\"_ _1\"></span>to </span></span></span></span></span>dell\u2019effetto f<span class=\"ls4\">iscale e pertanto pari a al </span>4,08<span class=\"ls6\">% <span class=\"ls0\"> </span></span>Costo del capitale di<span class=\"_ _1\"></span> rischio<span class=\"ff1 ls0\"> <span class=\"ls8\">pari al </span>8,<span class=\"ls8\">83<span class=\"ls6\">% e costruito<span class=\"_ _1\"></span> come segue </span></span> </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Tasso interesse pe<span class=\"_ _1\"></span>r le attivit\u00e0 <span class=\"_ _1\"></span>prive di rischio <span class=\"_ _1\"></span>determinato in b<span class=\"_ _1\"></span>ase a<span class=\"ls4\">l tasso del </span></span>BTP a 10 anni, pari <span class=\"_ _1\"></span>al <span class=\"ls0\">3,<span class=\"ls8\">71</span>% </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls7\">Premio <span class=\"_ _22\"></span>per <span class=\"_ _22\"></span>il <span class=\"_ _20\"></span>rischio <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>mercato <span class=\"_ _22\"></span>azionario <span class=\"_ _22\"></span><span class=\"ls4\">Italia <span class=\"_ _22\"></span><span class=\"ls8\">determinato <span class=\"_ _20\"></span>in <span class=\"_ _22\"></span>base <span class=\"_ _22\"></span>alla <span class=\"_ _20\"></span>prassi </span></span></span>valutativa di Damodaran pari al 4,33<span class=\"ls6\">% <span class=\"ls0\"> </span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Beta di settore determinato in base alla prassi valutativa<span class=\"_ _1\"></span> di Damodaran <span class=\"ls8\">pari a </span></span>0,61<span class=\"ls0\"> (<span class=\"ff3 ls5\">Hospitals/Healthcare Facil<span class=\"_ _1\"></span>ities</span>) </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls7\">Premio aggiuntivo <span class=\"_ _20\"></span>per la <span class=\"_ _20\"></span>dimensione e per <span class=\"_ _20\"></span>i rischi <span class=\"_ _20\"></span>specifici del <span class=\"_ _20\"></span>Gruppo <span class=\"ls8\">pari a<span class=\"ls0\"> </span></span></span>2,<span class=\"ls8\">50</span>% Struttura finanziaria target <span class=\"ff1\">cos\u00ec come individuata nella pr<span class=\"_ _1\"></span>assi valutativa di Damodaran definita come segue: <span class=\"ls0\"> </span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Debito / (Debito + Equi<span class=\"_ _1\"></span>ty) = </span>70,<span class=\"ls8\">59</span>% -<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Equity / (Debito + Equi<span class=\"_ _1\"></span>ty) = </span>29,<span class=\"ls8\">41</span>% Terminal <span class=\"_ _22\"></span>value<span class=\"ff1 ls4\">: <span class=\"_ _22\"></span>oltre <span class=\"_ _20\"></span>l\u2019orizzonte <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>piano <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>stato <span class=\"_ _22\"></span>determinato <span class=\"_ _22\"></span>un <span class=\"_ _20\"></span><span class=\"ff3\">terminal <span class=\"_ _22\"></span>value<span class=\"ff1 ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">costruito <span class=\"_ _20\"></span>come <span class=\"_ _22\"></span>rendita <span class=\"_ _22\"></span>perpetua </span></span></span></span>del flusso di cassa operativo generato nell<span class=\"ls4\">\u2019ultimo anno di piano (anno 20</span>30<span class=\"ls4\">). <span class=\"ls0\"> </span></span>Tasso <span class=\"_ _fa\"> </span>di <span class=\"_ _fa\"> </span>crescita <span class=\"_ _fa\"> </span>(G): <span class=\"_ _fa\"> </span>pari <span class=\"_ _fa\"> </span>all\u2019<span class=\"ls8\">2,00<span class=\"ls0\">%<span class=\"ff1 ls9\">, <span class=\"_ _ca\"> </span>determinato <span class=\"_ _fa\"> </span>in <span class=\"_ _fa\"> </span>considerazione <span class=\"_ _ca\"> </span>delle <span class=\"_ _fa\"> </span>proiezioni <span class=\"_ _fa\"> </span>della <span class=\"_ _fa\"> </span>BCE </span></span></span>macroeconomiche per <span class=\"_ _1\"></span>l\u2019area euro.<span class=\"ls0\"> </span>As<span class=\"ls4\">sumptions del Business Plan 202<span class=\"ls0\">5 \u2013 <span class=\"ls8\">2030</span> </span></span>Nella <span class=\"_ _1f\"></span>co<span class=\"ls4\">struzione <span class=\"_ _1f\"></span>del <span class=\"_ _1\"></span>business <span class=\"_ _1f\"></span>plan <span class=\"_ _1f\"></span>202<span class=\"ls0\">5 <span class=\"_ _1f\"></span>\u2013 <span class=\"_ _1f\"></span><span class=\"ls8\">2030</span> <span class=\"_ _1\"></span></span>il <span class=\"_ _1f\"></span></span><span class=\"ff3\">management<span class=\"ls0\"> <span class=\"_ _1f\"></span></span></span><span class=\"ls8\">ha <span class=\"_ _1f\"></span>utilizzato <span class=\"_ _1f\"></span><span class=\"ls4\">i <span class=\"_ _1f\"></span>dati <span class=\"_ _1f\"></span>consuntivi <span class=\"_ _1\"></span>202<span class=\"ls0\">4 <span class=\"_ _1f\"></span></span>insieme<span class=\"ls0\"> </span></span></span>alle valutazioni basate sulla esperienza di gestione<span class=\"ls9\">, valutando i futuri investimenti<span class=\"ls0\"> </span></span>e gli <span class=\"ls4\">impatti derivanti dalla </span>congiuntura economica globale che ha portato ad un incremento dei tas<span class=\"_ _1\"></span>si di interesse.<span class=\"ls0\"> </span>Il<span class=\"ls0\"> <span class=\"_ _23\"></span><span class=\"ls8\">principale <span class=\"_ _2a\"></span><span class=\"ff3\">driver</span></span> <span class=\"_ _23\"></span><span class=\"ls8\">per <span class=\"_ _2a\"></span>valutare <span class=\"_ _23\"></span>l\u2019andamento <span class=\"_ _2a\"> </span>del <span class=\"_ _23\"></span>busines<span class=\"_ _1\"></span>s <span class=\"_ _23\"></span>\u00e8 <span class=\"_ _2a\"></span>l\u2019occupazione <span class=\"_ _23\"></span>media <span class=\"_ _2a\"> </span>delle <span class=\"_ _23\"></span>str<span class=\"_ _1\"></span>utture <span class=\"_ _23\"></span>poich\u00e9, <span class=\"_ _2a\"> </span>in </span></span>considerazione <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>significativo <span class=\"_ _2c\"> </span>livello <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>costi <span class=\"_ _2c\"> </span>fis<span class=\"_ _1\"></span>si, <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>capacit\u00e0 <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>generare <span class=\"_ _2c\"> </span>una <span class=\"_ _2c\"> </span>marginalit\u00e0 <span class=\"_ _2c\"> </span>positiva <span class=\"_ _2c\"> </span>\u00e8 correlata al raggiungimento di un<span class=\"ls0\"> <span class=\"ls6\">minimo di po<span class=\"_ _1\"></span>sti letto occup<span class=\"_ _1\"></span>ati</span>.  </span>Il <span class=\"_ _1f\"></span><span class=\"ff3 ls5\">manageme<span class=\"_ _1\"></span>nt</span><span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls8\">ha <span class=\"_ _21\"></span>inoltre <span class=\"_ _21\"></span></span></span>riflesso<span class=\"ls0\"> <span class=\"_ _1f\"></span></span>il <span class=\"_ _21\"></span>possibile <span class=\"_ _1f\"></span>impatto <span class=\"_ _21\"></span>dell\u2019inflazione <span class=\"_ _1f\"></span>attesa <span class=\"_ _21\"></span><span class=\"ls8\">nell\u2019orizzonte <span class=\"_ _21\"></span>di <span class=\"_ _1f\"></span>piano<span class=\"ls9\">, <span class=\"_ _21\"></span>che <span class=\"_ _1f\"></span><span class=\"lsb\">sar\u00e0<span class=\"ls0\"> </span></span></span></span>comunque, almeno i<span class=\"_ _1\"></span>n parte, <span class=\"_ _1\"></span>mitigata dall\u2019incremento <span class=\"_ _1\"></span>delle r<span class=\"_ _1\"></span>ette. Inoltre, <span class=\"_ _1\"></span>il sempre <span class=\"_ _1\"></span>continuo monit<span class=\"_ _1\"></span>oraggio dei costi <span class=\"_ _26\"> </span>e <span class=\"_ _2c\"> </span>quindi <span class=\"_ _26\"> </span>il <span class=\"_ _2c\"> </span>loro <span class=\"_ _26\"> </span>contenimento <span class=\"_ _2c\"> </span>combinato <span class=\"_ _26\"> </span>alla <span class=\"_ _2c\"> </span>ripresa <span class=\"_ _26\"> </span>at<span class=\"_ _1\"></span>tesa <span class=\"_ _26\"> </span>dell\u2019occupancy <span class=\"_ _2c\"> </span>rate <span class=\"_ _26\"> </span>produrr\u00e0 <span class=\"_ _2c\"> </span>un <span class=\"_ _26\"> </span>effetto migliorativo sul<span class=\"_ _1\"></span>la marginalit\u00e0.<span class=\"_ _1\"></span><span class=\"ls0\">. </span>Il <span class=\"_ _2c\"> </span>business <span class=\"_ _26\"> </span>plan <span class=\"_ _2c\"> </span>utilizzato <span class=\"_ _2c\"> </span>nei <span class=\"_ _2c\"> </span>modelli <span class=\"_ _26\"> </span>di <span class=\"_ _2c\"> </span><span class=\"ff3\">impairment <span class=\"_ _2c\"> </span>test</span><span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"ls8\">ed <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>connessi <span class=\"_ _2c\"> </span>risultati <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>stati <span class=\"_ _2c\"> </span>approvati <span class=\"_ _2c\"> </span>dal </span></span>Consiglio di <span class=\"_ _1\"></span>Amministrazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euke<span class=\"ls8\">dos S.p.A. <span class=\"_ _1\"></span>nella riunione <span class=\"_ _1\"></span>del 28<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls6\">marzo</span> </span>202<span class=\"ls0\">5 <span class=\"_ _1\"></span><span class=\"ls4\">in ottemperanza alle linee </span></span></span>guida del documento congiunto ISVAP, Banca d\u2019Italia e Consob n. 4 del marzo <span class=\"_ _1\"></span>2010.<span class=\"ls0\">  </span>Esiti del test di impa<span class=\"_ _1\"></span>irment su Avviamenti e I<span class=\"_ _1\"></span>mmobilizzazioni materiali a<span class=\"_ _1\"></span>llocate alle CGU<span class=\"ls0\"> </span>Dall\u2019esito <span class=\"_ _1f\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>test <span class=\"_ _21\"></span>effettuati <span class=\"_ _1f\"></span>sul<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span><span class=\"ff3 ls8\">business <span class=\"_ _1f\"></span>pl<span class=\"_ _1\"></span>an <span class=\"_ _1f\"></span><span class=\"ff1\">non <span class=\"_ _1f\"></span>sono <span class=\"_ _21\"></span>emerse <span class=\"_ _1f\"></span>situazioni, <span class=\"_ _21\"></span>in <span class=\"_ _1f\"></span>linea <span class=\"_ _21\"></span>con <span class=\"_ _1f\"></span><span class=\"ls4\">i <span class=\"_ _1f\"></span>precedenti <span class=\"_ _1f\"></span>esercizi, </span></span></span>che <span class=\"_ _20\"></span>indichino <span class=\"_ _20\"></span>una <span class=\"_ _20\"></span>perdita durevole <span class=\"_ _22\"></span>di valore <span class=\"_ _22\"></span>degli avviamenti <span class=\"_ _20\"></span>iscritti <span class=\"_ _20\"></span>alle va<span class=\"_ _20\"></span><span class=\"ls4\">rie <span class=\"_ _22\"></span>CGU e <span class=\"_ _22\"></span>conducano ad <span class=\"_ _22\"></span>effettuar<span class=\"ls8\">e </span></span>impairment losses<span class=\"ff1 ls0\">.<span class=\"_ _264\"> </span></span><span class=\"ff1 ls0\"> </span><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs1b1\">Analisi di sensitivit\u00e0<span class=\"_ _1\"></span> <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs1b2\">Si ricorda che l\u2019analisi di sensitiv<span class=\"ls4\">it\u00e0 condotta al 31 dicembre 202<span class=\"ls0\">4 </span>incrementando e decremen<span class=\"_ _20\"></span>tando il tasso di<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1b3\">crescita G dello 0,5% ha prodotto i seguenti ris<span class=\"_ _1\"></span>ultati:<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h5 ff3 fs0 fc0 sc0 ls5 ws0 gs1b4\">G pari all\u2019<span class=\"ls8\">1,50<span class=\"ls6\">% (<span class=\"ls0\">-</span></span>0,5%):<span class=\"_ _264\"> </span></span><span class=\"ls8\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs1b5\">-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Con una variazione in<span class=\"_ _1\"></span> diminuzione dello 0,<span class=\"_ _1\"></span>5% del G <span class=\"ls8\">non emergerebbero impairment.</span></span>  </div><div class=\"t m0 h5 ff3 fs0 fc0 sc0 ls5 ws0 gs1b6\">G pari all\u2019<span class=\"ls0\">2,<span class=\"ls8\">50<span class=\"ls6\">% (+0,5%):<span class=\"_ _264\"> </span></span></span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs1b7\">-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Con una variazione in<span class=\"_ _1\"></span> <span class=\"ls8\">aumento</span></span> <span class=\"ls8\">dello 0,5% del G non emergerebbero impairment</span>.<span class=\"_ _264\"> </span> </div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs1b8\">Analisi capitalizzazion<span class=\"_ _1\"></span>e di borsa titolo Eu<span class=\"_ _1\"></span>kedos S.p.A.<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1b9\">La capitalizzazione di <span class=\"_ _20\"></span>borsa a <span class=\"_ _20\"></span>fine dicembre 202<span class=\"ls0\">4<span class=\"_ _20\"></span> <span class=\"ls4\">si <span class=\"_ _20\"></span>\u00e8 attesta<span class=\"_ _20\"></span>ta sui <span class=\"_ _20\"></span><span class=\"ls8\">18<span class=\"ls0\">,</span>42<span class=\"ls0\"> <span class=\"ls6\">milioni <span class=\"_ _20\"></span>di euro contro <span class=\"_ _20\"></span>i <span class=\"ls0\">21,<span class=\"ls8\">19</span> <span class=\"_ _20\"></span><span class=\"ls6\">milioni<span class=\"_ _264\"> </span></span></span></span></span></span></span></span><span class=\"ls0\"><span class=\"ls4\"><span class=\"ls8\"><span class=\"ls0\"><span class=\"ls6\"><span class=\"ls0\"><span class=\"ls6\"> </span></span></span></span></span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1ba\">di euro al 31 dicembre 202<span class=\"ls0\">3.<span class=\"_ _264\"> </span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1bb\">La<span class=\"ls0\"> <span class=\"_ _2a\"> </span><span class=\"ls8\">capitalizzazione <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>Borsa <span class=\"_ _2a\"></span><span class=\"ls4\">risulta <span class=\"_ _2a\"> </span>quindi, <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>31 <span class=\"_ _2a\"> </span>dicembre <span class=\"_ _2a\"> </span>202</span></span>4<span class=\"ls9\">, <span class=\"_ _26\"> </span><span class=\"ls4\">inferiore <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"> </span>Patrimonio</span></span> <span class=\"_ _2a\"> </span></span>Netto <span class=\"_ _2a\"> </span>Contab<span class=\"_ _1\"></span>ile<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1bc\">consolidato <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>Gruppo <span class=\"_ _1f\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1f\"></span>dicembre <span class=\"_ _1f\"></span>202<span class=\"ls0\">4 <span class=\"_ _1f\"></span></span>che <span class=\"_ _1f\"></span>deve <span class=\"_ _1f\"></span>essere <span class=\"_ _1f\"></span>letta <span class=\"_ _1f\"></span>prevalentemente <span class=\"_ _1f\"></span>quale<span class=\"ls0\"> <span class=\"_ _1\"></span></span>conseguenza <span class=\"_ _1f\"></span>della<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1bd\">alta volatilit\u00e0 del titolo e del <span class=\"_ _20\"></span>basso volume di titoli scambiati.<span class=\"_ _20\"></span><span class=\"ls0\"> L<span class=\"ls4\">\u2019attuale p<span class=\"_ _20\"></span>rezzo di borsa <span class=\"_ _20\"></span>non appare, a <span class=\"_ _20\"></span>detta dei<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls4\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1be\">redattori <span class=\"_ _100\"> </span>della <span class=\"_ _29\"> </span>presente <span class=\"_ _29\"> </span>relazione, <span class=\"_ _100\"> </span>un<span class=\"ls0\"> <span class=\"_ _29\"> </span><span class=\"ls8\">parametro <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>confronto <span class=\"_ _29\"> </span>adeguato <span class=\"_ _100\"> </span>a <span class=\"_ _29\"> </span>rappresentare <span class=\"_ _29\"> </span>con <span class=\"_ _29\"> </span>sufficiente<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ls8\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1bf\">precisione l\u2019equity value <span class=\"_ _1\"></span>del Gruppo e <span class=\"_ _1\"></span>non<span class=\"ls0\"> </span>pu\u00f2 essere utilizzato <span class=\"_ _1\"></span>per apportare svalutazioni agl<span class=\"_ _1\"></span>i assets rispetto<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1c0\">a quanto emerso in sede di impairment<span class=\"ls0\"> <span class=\"ls4\">test.<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h5 ff3 fs0 fc0 sc0 ls5 ws0 gs1c1\">Attivit\u00e0<span class=\"ls0\"> <span class=\"ls4\">immateriali<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1c2\">La voce <span class=\"ls8\">accoglie prevalentemente attivit\u00e0 relative<span class=\"ls0\"> </span>a softwa<span class=\"ls4\">re </span>al netto <span class=\"_ _1\"></span>degli ammortament<span class=\"ls0\">i.</span></span><span class=\"ls8\"><span class=\"ls0\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-305": {
   "value": "Commento alle principali <span class=\"_ _1\"></span>voci della <span class=\"lsb\">situazione patrimoniale e finanziaria consolidata<span class=\"_ _264\"> </span></span>Avviamenti ed Attivit\u00e0<span class=\"ls0\"> <span class=\"ls4\">immateriali<span class=\"_ _264\"> </span></span></span>Avviamenti<span class=\"_ _264\"> </span>La voce in oggetto p<span class=\"_ _1\"></span>resenta la seguente <span class=\"_ _1\"></span>movimentazione:<span class=\"_ _264\"> </span>Gli avviamenti <span class=\"_ _1\"></span>iscritti n<span class=\"_ _1\"></span>el bilancio <span class=\"_ _1\"></span>consolidato <span class=\"_ _1\"></span>sono integral<span class=\"_ _1\"></span>mente riferibili <span class=\"_ _1\"></span>alla so<span class=\"_ _1\"></span>ciet\u00e0 controlla<span class=\"_ _1\"></span>ta Edos <span class=\"_ _1\"></span>S.r.l.<span class=\"_ _264\"> </span>e a<span class=\"ls4\">llocati alle singole residenze, </span>derivanti da aggregazioni aziendali di anni precedenti<span class=\"ls0\">.<span class=\"_ _264\"> </span></span>Le <span class=\"_ _22\"></span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _22\"></span>in positivo <span class=\"_ _22\"></span>sono <span class=\"_ _20\"></span>dovuti <span class=\"_ _22\"></span>per <span class=\"_ _20\"></span>euro <span class=\"_ _20\"></span>461 <span class=\"_ _22\"></span>mila <span class=\"_ _20\"></span>a<span class=\"ls8\">d <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>disavanzo <span class=\"_ _20\"></span>da <span class=\"_ _22\"></span>fusione all\u2019interno <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>Hiberna <span class=\"_ _20\"></span>Regis<span class=\"_ _264\"> </span></span>e per euro 1.069<span class=\"ls0\"> <span class=\"ls6\">mila al consol<span class=\"_ _1\"></span>idamento sinteti<span class=\"_ _1\"></span>co della societ<span class=\"_ _1\"></span>\u00e0 Poggio Imperial<span class=\"_ _1\"></span>e S.r.l.<span class=\"_ _264\"> </span></span></span>Gli avviamenti esposti <span class=\"_ _1\"></span>in bilancio sono sta<span class=\"_ _1\"></span>ti sottoposti a impair<span class=\"_ _1\"></span>ment test, si riporta<span class=\"_ _1\"></span> di seguito i detta<span class=\"_ _1\"></span>gli.<span class=\"_ _264\"> </span>Verifica grado di rec<span class=\"_ _1\"></span>uperabilit\u00e0 (\u201cimpairment <span class=\"_ _1\"></span>test\u201d) degli avviamenti<span class=\"_ _1\"></span>/differenze di consol<span class=\"_ _1\"></span>idamento Si <span class=\"_ _1f\"></span>r<span class=\"ls4\">iportano<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls8\">di <span class=\"_ _1f\"></span>seguito <span class=\"_ _1f\"></span>gli <span class=\"_ _1f\"></span>elementi <span class=\"_ _1f\"></span>costitutivi <span class=\"_ _1f\"></span>utilizzati <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>l\u2019</span></span><span class=\"ff3\">impairment <span class=\"_ _1\"></span>test <span class=\"_ _1f\"></span></span><span class=\"ls8\">effettuato <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>31 <span class=\"_ _1f\"></span>dicembre <span class=\"_ _1\"></span>202<span class=\"ls0\">4<span class=\"_ _264\"> </span></span></span></span>ed i relativi test di <span class=\"lsb\">sensitivit\u00e0.<span class=\"_ _264\"> </span></span>Identificazione <span class=\"_ _1f\"></span>delle <span class=\"_ _1f\"></span>CGU<span class=\"ff1\">: <span class=\"_ _21\"></span>ai <span class=\"_ _21\"></span>fini <span class=\"_ _1f\"></span>dell\u2019implementazione <span class=\"_ _1f\"></span>dell\u2019impairment <span class=\"_ _1f\"></span>test, <span class=\"_ _21\"></span>lo <span class=\"_ _1f\"></span>IAS <span class=\"_ _21\"></span>36 <span class=\"_ _21\"></span>par. <span class=\"_ _1f\"></span>22, <span class=\"_ _21\"></span>stabilisce<span class=\"_ _264\"> </span></span>che il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabile deve <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>calcolato <span class=\"_ _1\"></span>con rifer<span class=\"_ _1\"></span>imento ad <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>singola attivi<span class=\"_ _1\"></span>t\u00e0 o <span class=\"_ _1\"></span>gruppo <span class=\"_ _1\"></span>di attivit\u00e0 <span class=\"_ _1\"></span>in<span class=\"_ _264\"> </span>grado  di <span class=\"_ _100\"> </span>determinare  f<span class=\"_ _1\"></span>lussi  finanziari <span class=\"_ _100\"> </span>in <span class=\"_ _100\"> </span>entrata <span class=\"_ _100\"> </span>indipendenti.  In <span class=\"_ _100\"> </span>coerenza <span class=\"_ _100\"> </span>con <span class=\"_ _100\"> </span>il <span class=\"_ _100\"> </span>controllo <span class=\"_ _100\"> </span>di  gest<span class=\"_ _1\"></span>ione<span class=\"_ _264\"> </span>attualmente <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>essere <span class=\"_ _1f\"></span>pr<span class=\"_ _1\"></span>esso <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>societ\u00e0 <span class=\"_ _1f\"></span>del <span class=\"_ _21\"></span>Gruppo <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>linea <span class=\"_ _21\"></span>con <span class=\"_ _1f\"></span>quanto <span class=\"_ _1f\"></span>effettuato <span class=\"_ _1f\"></span>nei <span class=\"_ _21\"></span>precedenti <span class=\"_ _1f\"></span>esercizi <span class=\"_ _1f\"></span>la<span class=\"_ _264\"> </span>CGU sono rappresentate <span class=\"_ _1\"></span>dalle singole RSA.<span class=\"_ _264\"> </span>Determinazione <span class=\"_ _2a\"> </span>del <span class=\"_ _23\"> </span>valore <span class=\"_ _2a\"> </span>d\u2019uso<span class=\"ff1 ls4\">: <span class=\"_ _23\"></span>i <span class=\"_ _2a\"></span>flussi <span class=\"_ _23\"></span>finanziari <span class=\"_ _23\"></span>generati <span class=\"_ _2a\"></span>dalla <span class=\"_ _23\"></span>CGU <span class=\"_ _23\"></span>sono <span class=\"_ _23\"></span>stati <span class=\"_ _2a\"> </span>determinati <span class=\"_ _23\"></span>in <span class=\"_ _2a\"> </span>base <span class=\"_ _23\"></span>al<span class=\"_ _264\"> </span></span>Business <span class=\"_ _1\"></span>Plan<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"ls0\">5 <span class=\"_ _1\"></span>\u2013 <span class=\"_ _1f\"></span><span class=\"ls8\">2030</span> <span class=\"_ _1\"></span><span class=\"ls8\">costruito <span class=\"_ _1\"></span>per <span class=\"_ _1f\"></span>ciascuna <span class=\"_ _1\"></span>residenza <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>anziani <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>strutturato <span class=\"_ _1\"></span>in <span class=\"_ _1f\"></span>cinque <span class=\"_ _1\"></span>macro <span class=\"_ _1\"></span>voci <span class=\"_ _1f\"></span>di<span class=\"_ _264\"> </span></span></span>conto  economico  corrispondenti  al <span class=\"_ _2b\"> </span>livello  di  reportistica  utilizzato  periodicamente <span class=\"_ _2b\"> </span>dal  management  per<span class=\"_ _264\"> </span>monitorare l\u2019anda<span class=\"_ _1\"></span>mento delle resi<span class=\"_ _1\"></span>denze:<span class=\"_ _264\"> </span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">ricavi: <span class=\"_ _1f\"></span>sono stati <span class=\"_ _1f\"></span>condivisi <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>management ed <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>middle <span class=\"_ _1\"></span>management <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>base <span class=\"_ _1f\"></span>all\u2019esperienza, ai <span class=\"_ _1f\"></span>dati <span class=\"_ _1\"></span>di<span class=\"_ _264\"> </span></span></span>consuntivo e i progetti in fase di start<span class=\"_ _1\"></span> up; \u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">costo del lavoro:<span class=\"_ _1\"></span> determinato in base alla normativa di riferimento <span class=\"_ _1\"></span>e al costo orario del personale<span class=\"_ _264\"> </span></span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">altri costi<span class=\"_ _1\"></span>: determinati in base ai dati di consuntivo e <span class=\"_ _1\"></span>alla migliore stima degli uffici preposti<span class=\"_ _264\"> </span></span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">locazioni: in base ai contratti vigenti tenuto conto di eventuali adeg<span class=\"_ _20\"></span>uamenti in base ai tassi di mercato </span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">costi  di <span class=\"_ _26\"> </span>sede:<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>l\u2019aggregato  che <span class=\"_ _26\"> </span>r<span class=\"_ _1\"></span>accoglie <span class=\"_ _2c\"> </span>i  costi <span class=\"_ _2c\"> </span>generali <span class=\"_ _2c\"> </span>e <span class=\"_ _2b\"> </span>amministrativi <span class=\"_ _2b\"> </span>che <span class=\"_ _2c\"> </span>non <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>direttamente<span class=\"_ _264\"> </span></span></span>imputabili alle singole CGU viene alloca<span class=\"_ _20\"></span>to alle stesse in base ad un driver predefinito Il risultato economico <span class=\"_ _1\"></span>di ciascuna CGU<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"ls8\">viene <span class=\"_ _1\"></span>attualizzato con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>modello di <span class=\"_ _1\"></span>valutazione di<span class=\"_ _1\"></span> tipo <span class=\"ff3 ls5\">Di<span class=\"_ _1\"></span>scountend<span class=\"_ _264\"> </span></span></span></span>Cash Flow<span class=\"ff1 ls0\">.</span><table class=\"s w244 h268\" id=\"_f3f02135-78bf-4ab7-acab-3ba48ab40acb\"><tr><td></td><td></td><td class=\"c x2a4 y172e w9a h28\"><div class=\"t m0 x92 he8 y152 ff92 fs1d fc0 sc0 ls18c ws0\">Movim<span class=\"_ _20\"></span>e<span class=\"_ _22\"></span>nt<span class=\"_ _59\"></span>az<span class=\"_ _20\"></span>i<span class=\"_ _22\"></span>o<span class=\"_ _1\"></span>ne<span class=\"_ _22\"></span> al<span class=\"_ _22\"></span> 31<span class=\"_ _1\"></span>/<span class=\"_ _20\"></span>12/2024<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x2a5 y172f w98 he3\"><div class=\"t m0 x124 he8 ycaa ff92 fs1d fc0 sc0 ls188 ws0\">Al <span class=\"_ _1\"></span>3<span class=\"_ _1f\"> </span>1<span class=\"_ _1f\"> </span>/1<span class=\"_ _1f\"> </span>2<span class=\"_ _1f\"> </span>/2<span class=\"_ _1f\"> </span>3<span class=\"_ _264\"> </span></div></td><td class=\"c x2a6 y1731 w245 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls188 ws0\">Va<span class=\"_ _1f\"></span>ria<span class=\"_ _1f\"></span>zio<span class=\"_ _1f\"></span>ne <span class=\"_ _1\"></span>a<span class=\"_ _1f\"> </span>rea<span class=\"_ _264\"> </span></div></td><td class=\"c x2a5 y172f w98 he3\"><div class=\"t m0 x56 he8 ycaa ff92 fs1d fc0 sc0 ls188 ws0\">Al <span class=\"_ _1\"></span>3<span class=\"_ _1f\"> </span>1<span class=\"_ _1f\"> </span>/1<span class=\"_ _1f\"> </span>2<span class=\"_ _1f\"> </span>/2<span class=\"_ _1f\"> </span>0<span class=\"_ _1f\"></span>2<span class=\"_ _1f\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x2a7 y1732 w246 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls189 ws0\">co<span class=\"_ _1f\"> </span>ns<span class=\"_ _1f\"></span>o<span class=\"_ _1f\"></span>li<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _1f\"> </span>m<span class=\"_ _1\"></span>ento<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1734 w247 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls188 ws0\">Av<span class=\"_ _1f\"></span>v<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>am<span class=\"_ _20\"></span>en<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x2a8 y1734 w248 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls18a ws0\">18.<span class=\"_ _20\"></span>665<span class=\"_ _264\"> </span></div></td><td class=\"c x2a9 y1734 w249 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls18a ws0\">1.530<span class=\"_ _264\"> </span></div></td><td class=\"c x2aa y1734 w248 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls18a ws0\">20.<span class=\"_ _20\"></span>195<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1735 w24a h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18b ws0\">Tot<span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x2ab y1735 w248 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18a ws0\">18.<span class=\"_ _20\"></span>665<span class=\"_ _264\"> </span></div></td><td class=\"c x2ac y1735 w24b h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18a ws0\">1.530<span class=\"_ _264\"> </span></div></td><td class=\"c x2ad y1735 w248 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18a ws0\">20.<span class=\"_ _20\"></span>195<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"t m0 h3 ff2 fs0 fc0 sc0 ls4 ws0 gs18a\">Ipotesi finanziarie <span class=\"_ _1\"></span><span class=\"ls0\">\u2013 <span class=\"_ _1\"></span><span class=\"ls5\">Determinazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>WACC:</span><span class=\"ff1\"> <span class=\"_ _1\"></span><span class=\"ls4\">il <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>utilizzato per <span class=\"_ _1\"></span>l\u2019attualizzazione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cassa </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs18b\">delle CGU, <span class=\"_ _22\"></span>identi<span class=\"_ _1\"></span>ficate nelle <span class=\"_ _20\"></span>singole resi<span class=\"_ _20\"></span>denze per <span class=\"_ _20\"></span>anziani, <span class=\"_ _20\"></span>\u00e8 pari <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span><span class=\"ls0\">5<span class=\"ls9\">,4</span>8<span class=\"ls6\">% ed <span class=\"_ _22\"></span>\u00e8 stato determinato come <span class=\"_ _20\"></span>segue:<span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff3 fs0 fc0 sc0 ls5 ws0 gs18c\">Costo <span class=\"_ _23\"></span>del <span class=\"_ _23\"></span>debito <span class=\"_ _23\"></span><span class=\"ff1 ls8\">determinato <span class=\"_ _23\"></span>come</span><span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ff1 lsb\">sommatoria <span class=\"_ _23\"></span>dell\u2019IRS <span class=\"_ _23\"></span>10 <span class=\"_ _21\"></span>anni <span class=\"_ _23\"></span>aumentato <span class=\"_ _21\"></span>di <span class=\"_ _23\"></span>un<span class=\"_ _1\"></span><span class=\"ls8\">o <span class=\"_ _23\"></span>spread <span class=\"_ _23\"></span>del <span class=\"_ _23\"></span><span class=\"ls0\">3<span class=\"ls6\">% <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>net<span class=\"_ _1\"></span>to </span></span></span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs18d\">dell\u2019effetto f<span class=\"ls4\">iscale e pertanto pari a al </span>4,08<span class=\"ls6\">% <span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff3 fs0 fc0 sc0 ls5 ws0 gs18e\">Costo del capitale di<span class=\"_ _1\"></span> rischio<span class=\"ff1 ls0\"> <span class=\"ls8\">pari al </span>8,<span class=\"ls8\">83<span class=\"ls6\">% e costruito<span class=\"_ _1\"></span> come segue </span></span> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs18f\">-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Tasso interesse pe<span class=\"_ _1\"></span>r le attivit\u00e0 <span class=\"_ _1\"></span>prive di rischio <span class=\"_ _1\"></span>determinato in b<span class=\"_ _1\"></span>ase a<span class=\"ls4\">l tasso del </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs190\">BTP a 10 anni, pari <span class=\"_ _1\"></span>al <span class=\"ls0\">3,<span class=\"ls8\">71</span>% </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs191\">-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls7\">Premio <span class=\"_ _22\"></span>per <span class=\"_ _22\"></span>il <span class=\"_ _20\"></span>rischio <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>mercato <span class=\"_ _22\"></span>azionario <span class=\"_ _22\"></span><span class=\"ls4\">Italia <span class=\"_ _22\"></span><span class=\"ls8\">determinato <span class=\"_ _20\"></span>in <span class=\"_ _22\"></span>base <span class=\"_ _22\"></span>alla <span class=\"_ _20\"></span>prassi </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs192\">valutativa di Damodaran pari al 4,33<span class=\"ls6\">% <span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs193\">-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Beta di settore determinato in base alla prassi valutativa<span class=\"_ _1\"></span> di Damodaran <span class=\"ls8\">pari a </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs194\">0,61<span class=\"ls0\"> (<span class=\"ff3 ls5\">Hospitals/Healthcare Facil<span class=\"_ _1\"></span>ities</span>) </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs195\">-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls7\">Premio aggiuntivo <span class=\"_ _20\"></span>per la <span class=\"_ _20\"></span>dimensione e per <span class=\"_ _20\"></span>i rischi <span class=\"_ _20\"></span>specifici del <span class=\"_ _20\"></span>Gruppo <span class=\"ls8\">pari a<span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs196\">2,<span class=\"ls8\">50</span>% </div><div class=\"t m0 h3 ff3 fs0 fc0 sc0 ls8 ws0 gs197\">Struttura finanziaria target <span class=\"ff1\">cos\u00ec come individuata nella pr<span class=\"_ _1\"></span>assi valutativa di Damodaran definita come segue: <span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs198\">-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Debito / (Debito + Equi<span class=\"_ _1\"></span>ty) = </span>70,<span class=\"ls8\">59</span>% </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs199\">-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Equity / (Debito + Equi<span class=\"_ _1\"></span>ty) = </span>29,<span class=\"ls8\">41</span>% </div><div class=\"t m0 h3 ff3 fs0 fc0 sc0 ls7 ws0 gs19a\">Terminal <span class=\"_ _22\"></span>value<span class=\"ff1 ls4\">: <span class=\"_ _22\"></span>oltre <span class=\"_ _20\"></span>l\u2019orizzonte <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>piano <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>stato <span class=\"_ _22\"></span>determinato <span class=\"_ _22\"></span>un <span class=\"_ _20\"></span><span class=\"ff3\">terminal <span class=\"_ _22\"></span>value<span class=\"ff1 ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">costruito <span class=\"_ _20\"></span>come <span class=\"_ _22\"></span>rendita <span class=\"_ _22\"></span>perpetua </span></span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs19b\">del flusso di cassa operativo generato nell<span class=\"ls4\">\u2019ultimo anno di piano (anno 20</span>30<span class=\"ls4\">). <span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff3 fs0 fc0 sc0 ls7 ws0 gs19c\">Tasso <span class=\"_ _fa\"> </span>di <span class=\"_ _fa\"> </span>crescita <span class=\"_ _fa\"> </span>(G): <span class=\"_ _fa\"> </span>pari <span class=\"_ _fa\"> </span>all\u2019<span class=\"ls8\">2,00<span class=\"ls0\">%<span class=\"ff1 ls9\">, <span class=\"_ _ca\"> </span>determinato <span class=\"_ _fa\"> </span>in <span class=\"_ _fa\"> </span>considerazione <span class=\"_ _ca\"> </span>delle <span class=\"_ _fa\"> </span>proiezioni <span class=\"_ _fa\"> </span>della <span class=\"_ _fa\"> </span>BCE </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls6 ws0 gs19d\">macroeconomiche per <span class=\"_ _1\"></span>l\u2019area euro.<span class=\"ls0\"> </span></div><div class=\"t m0 h5 ff3 fs0 fc0 sc0 ls5 ws0 gs19e\">As<span class=\"ls4\">sumptions del Business Plan 202<span class=\"ls0\">5 \u2013 <span class=\"ls8\">2030</span> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs19f\">Nella <span class=\"_ _1f\"></span>co<span class=\"ls4\">struzione <span class=\"_ _1f\"></span>del <span class=\"_ _1\"></span>business <span class=\"_ _1f\"></span>plan <span class=\"_ _1f\"></span>202<span class=\"ls0\">5 <span class=\"_ _1f\"></span>\u2013 <span class=\"_ _1f\"></span><span class=\"ls8\">2030</span> <span class=\"_ _1\"></span></span>il <span class=\"_ _1f\"></span></span><span class=\"ff3\">management<span class=\"ls0\"> <span class=\"_ _1f\"></span></span></span><span class=\"ls8\">ha <span class=\"_ _1f\"></span>utilizzato <span class=\"_ _1f\"></span><span class=\"ls4\">i <span class=\"_ _1f\"></span>dati <span class=\"_ _1f\"></span>consuntivi <span class=\"_ _1\"></span>202<span class=\"ls0\">4 <span class=\"_ _1f\"></span></span>insieme<span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1a0\">alle valutazioni basate sulla esperienza di gestione<span class=\"ls9\">, valutando i futuri investimenti<span class=\"ls0\"> </span></span>e gli <span class=\"ls4\">impatti derivanti dalla </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1a1\">congiuntura economica globale che ha portato ad un incremento dei tas<span class=\"_ _1\"></span>si di interesse.<span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1a2\">Il<span class=\"ls0\"> <span class=\"_ _23\"></span><span class=\"ls8\">principale <span class=\"_ _2a\"></span><span class=\"ff3\">driver</span></span> <span class=\"_ _23\"></span><span class=\"ls8\">per <span class=\"_ _2a\"></span>valutare <span class=\"_ _23\"></span>l\u2019andamento <span class=\"_ _2a\"> </span>del <span class=\"_ _23\"></span>busines<span class=\"_ _1\"></span>s <span class=\"_ _23\"></span>\u00e8 <span class=\"_ _2a\"></span>l\u2019occupazione <span class=\"_ _23\"></span>media <span class=\"_ _2a\"> </span>delle <span class=\"_ _23\"></span>str<span class=\"_ _1\"></span>utture <span class=\"_ _23\"></span>poich\u00e9, <span class=\"_ _2a\"> </span>in </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1a3\">considerazione <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>significativo <span class=\"_ _2c\"> </span>livello <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>costi <span class=\"_ _2c\"> </span>fis<span class=\"_ _1\"></span>si, <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>capacit\u00e0 <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>generare <span class=\"_ _2c\"> </span>una <span class=\"_ _2c\"> </span>marginalit\u00e0 <span class=\"_ _2c\"> </span>positiva <span class=\"_ _2c\"> </span>\u00e8 </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1a4\">correlata al raggiungimento di un<span class=\"ls0\"> <span class=\"ls6\">minimo di po<span class=\"_ _1\"></span>sti letto occup<span class=\"_ _1\"></span>ati</span>.  </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1a5\">Il <span class=\"_ _1f\"></span><span class=\"ff3 ls5\">manageme<span class=\"_ _1\"></span>nt</span><span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls8\">ha <span class=\"_ _21\"></span>inoltre <span class=\"_ _21\"></span></span></span>riflesso<span class=\"ls0\"> <span class=\"_ _1f\"></span></span>il <span class=\"_ _21\"></span>possibile <span class=\"_ _1f\"></span>impatto <span class=\"_ _21\"></span>dell\u2019inflazione <span class=\"_ _1f\"></span>attesa <span class=\"_ _21\"></span><span class=\"ls8\">nell\u2019orizzonte <span class=\"_ _21\"></span>di <span class=\"_ _1f\"></span>piano<span class=\"ls9\">, <span class=\"_ _21\"></span>che <span class=\"_ _1f\"></span><span class=\"lsb\">sar\u00e0<span class=\"ls0\"> </span></span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1a6\">comunque, almeno i<span class=\"_ _1\"></span>n parte, <span class=\"_ _1\"></span>mitigata dall\u2019incremento <span class=\"_ _1\"></span>delle r<span class=\"_ _1\"></span>ette. Inoltre, <span class=\"_ _1\"></span>il sempre <span class=\"_ _1\"></span>continuo monit<span class=\"_ _1\"></span>oraggio dei </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1a7\">costi <span class=\"_ _26\"> </span>e <span class=\"_ _2c\"> </span>quindi <span class=\"_ _26\"> </span>il <span class=\"_ _2c\"> </span>loro <span class=\"_ _26\"> </span>contenimento <span class=\"_ _2c\"> </span>combinato <span class=\"_ _26\"> </span>alla <span class=\"_ _2c\"> </span>ripresa <span class=\"_ _26\"> </span>at<span class=\"_ _1\"></span>tesa <span class=\"_ _26\"> </span>dell\u2019occupancy <span class=\"_ _2c\"> </span>rate <span class=\"_ _26\"> </span>produrr\u00e0 <span class=\"_ _2c\"> </span>un <span class=\"_ _26\"> </span>effetto </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls6 ws0 gs1a8\">migliorativo sul<span class=\"_ _1\"></span>la marginalit\u00e0.<span class=\"_ _1\"></span><span class=\"ls0\">. </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1a9\">Il <span class=\"_ _2c\"> </span>business <span class=\"_ _26\"> </span>plan <span class=\"_ _2c\"> </span>utilizzato <span class=\"_ _2c\"> </span>nei <span class=\"_ _2c\"> </span>modelli <span class=\"_ _26\"> </span>di <span class=\"_ _2c\"> </span><span class=\"ff3\">impairment <span class=\"_ _2c\"> </span>test</span><span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"ls8\">ed <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>connessi <span class=\"_ _2c\"> </span>risultati <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>stati <span class=\"_ _2c\"> </span>approvati <span class=\"_ _2c\"> </span>dal </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1aa\">Consiglio di <span class=\"_ _1\"></span>Amministrazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euke<span class=\"ls8\">dos S.p.A. <span class=\"_ _1\"></span>nella riunione <span class=\"_ _1\"></span>del 28<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls6\">marzo</span> </span>202<span class=\"ls0\">5 <span class=\"_ _1\"></span><span class=\"ls4\">in ottemperanza alle linee </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1ab\">guida del documento congiunto ISVAP, Banca d\u2019Italia e Consob n. 4 del marzo <span class=\"_ _1\"></span>2010.<span class=\"ls0\">  </span></div><div class=\"t m0 h1c ffc fs0 fc0 sc0 ls5 ws0 gs1ac\">Esiti del test di impa<span class=\"_ _1\"></span>irment su Avviamenti e I<span class=\"_ _1\"></span>mmobilizzazioni materiali a<span class=\"_ _1\"></span>llocate alle CGU<span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1ad\">Dall\u2019esito <span class=\"_ _1f\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>test <span class=\"_ _21\"></span>effettuati <span class=\"_ _1f\"></span>sul<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span><span class=\"ff3 ls8\">business <span class=\"_ _1f\"></span>pl<span class=\"_ _1\"></span>an <span class=\"_ _1f\"></span><span class=\"ff1\">non <span class=\"_ _1f\"></span>sono <span class=\"_ _21\"></span>emerse <span class=\"_ _1f\"></span>situazioni, <span class=\"_ _21\"></span>in <span class=\"_ _1f\"></span>linea <span class=\"_ _21\"></span>con <span class=\"_ _1f\"></span><span class=\"ls4\">i <span class=\"_ _1f\"></span>precedenti <span class=\"_ _1f\"></span>esercizi, </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1ae\">che <span class=\"_ _20\"></span>indichino <span class=\"_ _20\"></span>una <span class=\"_ _20\"></span>perdita durevole <span class=\"_ _22\"></span>di valore <span class=\"_ _22\"></span>degli avviamenti <span class=\"_ _20\"></span>iscritti <span class=\"_ _20\"></span>alle va<span class=\"_ _20\"></span><span class=\"ls4\">rie <span class=\"_ _22\"></span>CGU e <span class=\"_ _22\"></span>conducano ad <span class=\"_ _22\"></span>effettuar<span class=\"ls8\">e </span></span></div><div class=\"t m0 h3 ff3 fs0 fc0 sc0 ls4 ws0 gs1af\">impairment losses<span class=\"ff1 ls0\">.<span class=\"_ _264\"> </span></span><span class=\"ff1 ls0\"> </span></div>Analisi di sensitivit\u00e0<span class=\"_ _1\"></span> Si ricorda che l\u2019analisi di sensitiv<span class=\"ls4\">it\u00e0 condotta al 31 dicembre 202<span class=\"ls0\">4 </span>incrementando e decremen<span class=\"_ _20\"></span>tando il tasso di<span class=\"_ _264\"> </span></span>crescita G dello 0,5% ha prodotto i seguenti ris<span class=\"_ _1\"></span>ultati:<span class=\"_ _264\"> </span>G pari all\u2019<span class=\"ls8\">1,50<span class=\"ls6\">% (<span class=\"ls0\">-</span></span>0,5%):<span class=\"_ _264\"> </span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Con una variazione in<span class=\"_ _1\"></span> diminuzione dello 0,<span class=\"_ _1\"></span>5% del G <span class=\"ls8\">non emergerebbero impairment.</span></span> G pari all\u2019<span class=\"ls0\">2,<span class=\"ls8\">50<span class=\"ls6\">% (+0,5%):<span class=\"_ _264\"> </span></span></span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Con una variazione in<span class=\"_ _1\"></span> <span class=\"ls8\">aumento</span></span> <span class=\"ls8\">dello 0,5% del G non emergerebbero impairment</span>.<span class=\"_ _264\"> </span>Analisi capitalizzazion<span class=\"_ _1\"></span>e di borsa titolo Eu<span class=\"_ _1\"></span>kedos S.p.A.<span class=\"_ _264\"> </span>La capitalizzazione di <span class=\"_ _20\"></span>borsa a <span class=\"_ _20\"></span>fine dicembre 202<span class=\"ls0\">4<span class=\"_ _20\"></span> <span class=\"ls4\">si <span class=\"_ _20\"></span>\u00e8 attesta<span class=\"_ _20\"></span>ta sui <span class=\"_ _20\"></span><span class=\"ls8\">18<span class=\"ls0\">,</span>42<span class=\"ls0\"> <span class=\"ls6\">milioni <span class=\"_ _20\"></span>di euro contro <span class=\"_ _20\"></span>i <span class=\"ls0\">21,<span class=\"ls8\">19</span> <span class=\"_ _20\"></span><span class=\"ls6\">milioni<span class=\"_ _264\"> </span></span></span></span></span></span></span></span>di euro al 31 dicembre 202<span class=\"ls0\">3.<span class=\"_ _264\"> </span></span>La<span class=\"ls0\"> <span class=\"_ _2a\"> </span><span class=\"ls8\">capitalizzazione <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>Borsa <span class=\"_ _2a\"></span><span class=\"ls4\">risulta <span class=\"_ _2a\"> </span>quindi, <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>31 <span class=\"_ _2a\"> </span>dicembre <span class=\"_ _2a\"> </span>202</span></span>4<span class=\"ls9\">, <span class=\"_ _26\"> </span><span class=\"ls4\">inferiore <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"> </span>Patrimonio</span></span> <span class=\"_ _2a\"> </span></span>Netto <span class=\"_ _2a\"> </span>Contab<span class=\"_ _1\"></span>ile<span class=\"_ _264\"> </span>consolidato <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>Gruppo <span class=\"_ _1f\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1f\"></span>dicembre <span class=\"_ _1f\"></span>202<span class=\"ls0\">4 <span class=\"_ _1f\"></span></span>che <span class=\"_ _1f\"></span>deve <span class=\"_ _1f\"></span>essere <span class=\"_ _1f\"></span>letta <span class=\"_ _1f\"></span>prevalentemente <span class=\"_ _1f\"></span>quale<span class=\"ls0\"> <span class=\"_ _1\"></span></span>conseguenza <span class=\"_ _1f\"></span>della<span class=\"_ _264\"> </span>alta volatilit\u00e0 del titolo e del <span class=\"_ _20\"></span>basso volume di titoli scambiati.<span class=\"_ _20\"></span><span class=\"ls0\"> L<span class=\"ls4\">\u2019attuale p<span class=\"_ _20\"></span>rezzo di borsa <span class=\"_ _20\"></span>non appare, a <span class=\"_ _20\"></span>detta dei<span class=\"_ _264\"> </span></span></span>redattori <span class=\"_ _100\"> </span>della <span class=\"_ _29\"> </span>presente <span class=\"_ _29\"> </span>relazione, <span class=\"_ _100\"> </span>un<span class=\"ls0\"> <span class=\"_ _29\"> </span><span class=\"ls8\">parametro <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>confronto <span class=\"_ _29\"> </span>adeguato <span class=\"_ _100\"> </span>a <span class=\"_ _29\"> </span>rappresentare <span class=\"_ _29\"> </span>con <span class=\"_ _29\"> </span>sufficiente<span class=\"_ _264\"> </span></span></span>precisione l\u2019equity value <span class=\"_ _1\"></span>del Gruppo e <span class=\"_ _1\"></span>non<span class=\"ls0\"> </span>pu\u00f2 essere utilizzato <span class=\"_ _1\"></span>per apportare svalutazioni agl<span class=\"_ _1\"></span>i assets rispetto<span class=\"_ _264\"> </span>a quanto emerso in sede di impairment<span class=\"ls0\"> <span class=\"ls4\">test.<span class=\"_ _264\"> </span></span></span>Attivit\u00e0<span class=\"ls0\"> <span class=\"ls4\">immateriali<span class=\"_ _264\"> </span></span></span>La voce <span class=\"ls8\">accoglie prevalentemente attivit\u00e0 relative<span class=\"ls0\"> </span>a softwa<span class=\"ls4\">re </span>al netto <span class=\"_ _1\"></span>degli ammortament<span class=\"ls0\">i.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "Commento alle principali <span class=\"_ _1\"></span>voci della <span class=\"lsb\">situazione patrimoniale e finanziaria consolidata<span class=\"_ _264\"> </span></span>Avviamenti ed Attivit\u00e0<span class=\"ls0\"> <span class=\"ls4\">immateriali<span class=\"_ _264\"> </span></span></span>Avviamenti<span class=\"_ _264\"> </span>La voce in oggetto p<span class=\"_ _1\"></span>resenta la seguente <span class=\"_ _1\"></span>movimentazione:<span class=\"_ _264\"> </span>Gli avviamenti <span class=\"_ _1\"></span>iscritti n<span class=\"_ _1\"></span>el bilancio <span class=\"_ _1\"></span>consolidato <span class=\"_ _1\"></span>sono integral<span class=\"_ _1\"></span>mente riferibili <span class=\"_ _1\"></span>alla so<span class=\"_ _1\"></span>ciet\u00e0 controlla<span class=\"_ _1\"></span>ta Edos <span class=\"_ _1\"></span>S.r.l.<span class=\"_ _264\"> </span>e a<span class=\"ls4\">llocati alle singole residenze, </span>derivanti da aggregazioni aziendali di anni precedenti<span class=\"ls0\">.<span class=\"_ _264\"> </span></span>Le <span class=\"_ _22\"></span>variaz<span class=\"_ _1\"></span>ioni <span class=\"_ _22\"></span>in positivo <span class=\"_ _22\"></span>sono <span class=\"_ _20\"></span>dovuti <span class=\"_ _22\"></span>per <span class=\"_ _20\"></span>euro <span class=\"_ _20\"></span>461 <span class=\"_ _22\"></span>mila <span class=\"_ _20\"></span>a<span class=\"ls8\">d <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>disavanzo <span class=\"_ _20\"></span>da <span class=\"_ _22\"></span>fusione all\u2019interno <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>Hiberna <span class=\"_ _20\"></span>Regis<span class=\"_ _264\"> </span></span>e per euro 1.069<span class=\"ls0\"> <span class=\"ls6\">mila al consol<span class=\"_ _1\"></span>idamento sinteti<span class=\"_ _1\"></span>co della societ<span class=\"_ _1\"></span>\u00e0 Poggio Imperial<span class=\"_ _1\"></span>e S.r.l.<span class=\"_ _264\"> </span></span></span>Gli avviamenti esposti <span class=\"_ _1\"></span>in bilancio sono sta<span class=\"_ _1\"></span>ti sottoposti a impair<span class=\"_ _1\"></span>ment test, si riporta<span class=\"_ _1\"></span> di seguito i detta<span class=\"_ _1\"></span>gli.<span class=\"_ _264\"> </span>Verifica grado di rec<span class=\"_ _1\"></span>uperabilit\u00e0 (\u201cimpairment <span class=\"_ _1\"></span>test\u201d) degli avviamenti<span class=\"_ _1\"></span>/differenze di consol<span class=\"_ _1\"></span>idamento Si <span class=\"_ _1f\"></span>r<span class=\"ls4\">iportano<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls8\">di <span class=\"_ _1f\"></span>seguito <span class=\"_ _1f\"></span>gli <span class=\"_ _1f\"></span>elementi <span class=\"_ _1f\"></span>costitutivi <span class=\"_ _1f\"></span>utilizzati <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>l\u2019</span></span><span class=\"ff3\">impairment <span class=\"_ _1\"></span>test <span class=\"_ _1f\"></span></span><span class=\"ls8\">effettuato <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>31 <span class=\"_ _1f\"></span>dicembre <span class=\"_ _1\"></span>202<span class=\"ls0\">4<span class=\"_ _264\"> </span></span></span></span>ed i relativi test di <span class=\"lsb\">sensitivit\u00e0.<span class=\"_ _264\"> </span></span>Identificazione <span class=\"_ _1f\"></span>delle <span class=\"_ _1f\"></span>CGU<span class=\"ff1\">: <span class=\"_ _21\"></span>ai <span class=\"_ _21\"></span>fini <span class=\"_ _1f\"></span>dell\u2019implementazione <span class=\"_ _1f\"></span>dell\u2019impairment <span class=\"_ _1f\"></span>test, <span class=\"_ _21\"></span>lo <span class=\"_ _1f\"></span>IAS <span class=\"_ _21\"></span>36 <span class=\"_ _21\"></span>par. <span class=\"_ _1f\"></span>22, <span class=\"_ _21\"></span>stabilisce<span class=\"_ _264\"> </span></span>che il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabile deve <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>calcolato <span class=\"_ _1\"></span>con rifer<span class=\"_ _1\"></span>imento ad <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>singola attivi<span class=\"_ _1\"></span>t\u00e0 o <span class=\"_ _1\"></span>gruppo <span class=\"_ _1\"></span>di attivit\u00e0 <span class=\"_ _1\"></span>in<span class=\"_ _264\"> </span>grado  di <span class=\"_ _100\"> </span>determinare  f<span class=\"_ _1\"></span>lussi  finanziari <span class=\"_ _100\"> </span>in <span class=\"_ _100\"> </span>entrata <span class=\"_ _100\"> </span>indipendenti.  In <span class=\"_ _100\"> </span>coerenza <span class=\"_ _100\"> </span>con <span class=\"_ _100\"> </span>il <span class=\"_ _100\"> </span>controllo <span class=\"_ _100\"> </span>di  gest<span class=\"_ _1\"></span>ione<span class=\"_ _264\"> </span>attualmente <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>essere <span class=\"_ _1f\"></span>pr<span class=\"_ _1\"></span>esso <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>societ\u00e0 <span class=\"_ _1f\"></span>del <span class=\"_ _21\"></span>Gruppo <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>linea <span class=\"_ _21\"></span>con <span class=\"_ _1f\"></span>quanto <span class=\"_ _1f\"></span>effettuato <span class=\"_ _1f\"></span>nei <span class=\"_ _21\"></span>precedenti <span class=\"_ _1f\"></span>esercizi <span class=\"_ _1f\"></span>la<span class=\"_ _264\"> </span>CGU sono rappresentate <span class=\"_ _1\"></span>dalle singole RSA.<span class=\"_ _264\"> </span>Determinazione <span class=\"_ _2a\"> </span>del <span class=\"_ _23\"> </span>valore <span class=\"_ _2a\"> </span>d\u2019uso<span class=\"ff1 ls4\">: <span class=\"_ _23\"></span>i <span class=\"_ _2a\"></span>flussi <span class=\"_ _23\"></span>finanziari <span class=\"_ _23\"></span>generati <span class=\"_ _2a\"></span>dalla <span class=\"_ _23\"></span>CGU <span class=\"_ _23\"></span>sono <span class=\"_ _23\"></span>stati <span class=\"_ _2a\"> </span>determinati <span class=\"_ _23\"></span>in <span class=\"_ _2a\"> </span>base <span class=\"_ _23\"></span>al<span class=\"_ _264\"> </span></span>Business <span class=\"_ _1\"></span>Plan<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>202<span class=\"ls0\">5 <span class=\"_ _1\"></span>\u2013 <span class=\"_ _1f\"></span><span class=\"ls8\">2030</span> <span class=\"_ _1\"></span><span class=\"ls8\">costruito <span class=\"_ _1\"></span>per <span class=\"_ _1f\"></span>ciascuna <span class=\"_ _1\"></span>residenza <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>anziani <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>strutturato <span class=\"_ _1\"></span>in <span class=\"_ _1f\"></span>cinque <span class=\"_ _1\"></span>macro <span class=\"_ _1\"></span>voci <span class=\"_ _1f\"></span>di<span class=\"_ _264\"> </span></span></span>conto  economico  corrispondenti  al <span class=\"_ _2b\"> </span>livello  di  reportistica  utilizzato  periodicamente <span class=\"_ _2b\"> </span>dal  management  per<span class=\"_ _264\"> </span>monitorare l\u2019anda<span class=\"_ _1\"></span>mento delle resi<span class=\"_ _1\"></span>denze:<span class=\"_ _264\"> </span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">ricavi: <span class=\"_ _1f\"></span>sono stati <span class=\"_ _1f\"></span>condivisi <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>management ed <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>middle <span class=\"_ _1\"></span>management <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>base <span class=\"_ _1f\"></span>all\u2019esperienza, ai <span class=\"_ _1f\"></span>dati <span class=\"_ _1\"></span>di<span class=\"_ _264\"> </span></span></span>consuntivo e i progetti in fase di start<span class=\"_ _1\"></span> up; \u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">costo del lavoro:<span class=\"_ _1\"></span> determinato in base alla normativa di riferimento <span class=\"_ _1\"></span>e al costo orario del personale<span class=\"_ _264\"> </span></span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">altri costi<span class=\"_ _1\"></span>: determinati in base ai dati di consuntivo e <span class=\"_ _1\"></span>alla migliore stima degli uffici preposti<span class=\"_ _264\"> </span></span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls4\">locazioni: in base ai contratti vigenti tenuto conto di eventuali adeg<span class=\"_ _20\"></span>uamenti in base ai tassi di mercato </span></span>\u2022<span class=\"ff1b\"> <span class=\"_ _104\"> </span><span class=\"ff1 ls8\">costi  di <span class=\"_ _26\"> </span>sede:<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>l\u2019aggregato  che <span class=\"_ _26\"> </span>r<span class=\"_ _1\"></span>accoglie <span class=\"_ _2c\"> </span>i  costi <span class=\"_ _2c\"> </span>generali <span class=\"_ _2c\"> </span>e <span class=\"_ _2b\"> </span>amministrativi <span class=\"_ _2b\"> </span>che <span class=\"_ _2c\"> </span>non <span class=\"_ _2b\"> </span>sono <span class=\"_ _2b\"> </span>direttamente<span class=\"_ _264\"> </span></span></span>imputabili alle singole CGU viene alloca<span class=\"_ _20\"></span>to alle stesse in base ad un driver predefinito Il risultato economico <span class=\"_ _1\"></span>di ciascuna CGU<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"ls8\">viene <span class=\"_ _1\"></span>attualizzato con <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>modello di <span class=\"_ _1\"></span>valutazione di<span class=\"_ _1\"></span> tipo <span class=\"ff3 ls5\">Di<span class=\"_ _1\"></span>scountend<span class=\"_ _264\"> </span></span></span></span>Cash Flow<span class=\"ff1 ls0\">.</span><table class=\"s w244 h268\" id=\"_f3f02135-78bf-4ab7-acab-3ba48ab40acb\"><tr><td></td><td></td><td class=\"c x2a4 y172e w9a h28\"><div class=\"t m0 x92 he8 y152 ff92 fs1d fc0 sc0 ls18c ws0\">Movim<span class=\"_ _20\"></span>e<span class=\"_ _22\"></span>nt<span class=\"_ _59\"></span>az<span class=\"_ _20\"></span>i<span class=\"_ _22\"></span>o<span class=\"_ _1\"></span>ne<span class=\"_ _22\"></span> al<span class=\"_ _22\"></span> 31<span class=\"_ _1\"></span>/<span class=\"_ _20\"></span>12/2024<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x2a5 y172f w98 he3\"><div class=\"t m0 x124 he8 ycaa ff92 fs1d fc0 sc0 ls188 ws0\">Al <span class=\"_ _1\"></span>3<span class=\"_ _1f\"> </span>1<span class=\"_ _1f\"> </span>/1<span class=\"_ _1f\"> </span>2<span class=\"_ _1f\"> </span>/2<span class=\"_ _1f\"> </span>3<span class=\"_ _264\"> </span></div></td><td class=\"c x2a6 y1731 w245 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls188 ws0\">Va<span class=\"_ _1f\"></span>ria<span class=\"_ _1f\"></span>zio<span class=\"_ _1f\"></span>ne <span class=\"_ _1\"></span>a<span class=\"_ _1f\"> </span>rea<span class=\"_ _264\"> </span></div></td><td class=\"c x2a5 y172f w98 he3\"><div class=\"t m0 x56 he8 ycaa ff92 fs1d fc0 sc0 ls188 ws0\">Al <span class=\"_ _1\"></span>3<span class=\"_ _1f\"> </span>1<span class=\"_ _1f\"> </span>/1<span class=\"_ _1f\"> </span>2<span class=\"_ _1f\"> </span>/2<span class=\"_ _1f\"> </span>0<span class=\"_ _1f\"></span>2<span class=\"_ _1f\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x2a7 y1732 w246 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls189 ws0\">co<span class=\"_ _1f\"> </span>ns<span class=\"_ _1f\"></span>o<span class=\"_ _1f\"></span>li<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _1f\"> </span>m<span class=\"_ _1\"></span>ento<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1734 w247 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls188 ws0\">Av<span class=\"_ _1f\"></span>v<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>am<span class=\"_ _20\"></span>en<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x2a8 y1734 w248 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls18a ws0\">18.<span class=\"_ _20\"></span>665<span class=\"_ _264\"> </span></div></td><td class=\"c x2a9 y1734 w249 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls18a ws0\">1.530<span class=\"_ _264\"> </span></div></td><td class=\"c x2aa y1734 w248 h269\"><div class=\"t m0 x1a1 hea y1733 ff93 fs1d fc0 sc0 ls18a ws0\">20.<span class=\"_ _20\"></span>195<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1735 w24a h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18b ws0\">Tot<span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x2ab y1735 w248 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18a ws0\">18.<span class=\"_ _20\"></span>665<span class=\"_ _264\"> </span></div></td><td class=\"c x2ac y1735 w24b h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18a ws0\">1.530<span class=\"_ _264\"> </span></div></td><td class=\"c x2ad y1735 w248 h269\"><div class=\"t m0 x1a1 he8 y1730 ff92 fs1d fc0 sc0 ls18a ws0\">20.<span class=\"_ _20\"></span>195<span class=\"_ _264\"> </span></div></td></tr></table>Ipotesi finanziarie <span class=\"_ _1\"></span><span class=\"ls0\">\u2013 <span class=\"_ _1\"></span><span class=\"ls5\">Determinazio<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>WACC:</span><span class=\"ff1\"> <span class=\"_ _1\"></span><span class=\"ls4\">il <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>utilizzato per <span class=\"_ _1\"></span>l\u2019attualizzazione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cassa </span></span></span>delle CGU, <span class=\"_ _22\"></span>identi<span class=\"_ _1\"></span>ficate nelle <span class=\"_ _20\"></span>singole resi<span class=\"_ _20\"></span>denze per <span class=\"_ _20\"></span>anziani, <span class=\"_ _20\"></span>\u00e8 pari <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span><span class=\"ls0\">5<span class=\"ls9\">,4</span>8<span class=\"ls6\">% ed <span class=\"_ _22\"></span>\u00e8 stato determinato come <span class=\"_ _20\"></span>segue:<span class=\"ls0\"> </span></span></span>Costo <span class=\"_ _23\"></span>del <span class=\"_ _23\"></span>debito <span class=\"_ _23\"></span><span class=\"ff1 ls8\">determinato <span class=\"_ _23\"></span>come</span><span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ff1 lsb\">sommatoria <span class=\"_ _23\"></span>dell\u2019IRS <span class=\"_ _23\"></span>10 <span class=\"_ _21\"></span>anni <span class=\"_ _23\"></span>aumentato <span class=\"_ _21\"></span>di <span class=\"_ _23\"></span>un<span class=\"_ _1\"></span><span class=\"ls8\">o <span class=\"_ _23\"></span>spread <span class=\"_ _23\"></span>del <span class=\"_ _23\"></span><span class=\"ls0\">3<span class=\"ls6\">% <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>net<span class=\"_ _1\"></span>to </span></span></span></span></span>dell\u2019effetto f<span class=\"ls4\">iscale e pertanto pari a al </span>4,08<span class=\"ls6\">% <span class=\"ls0\"> </span></span>Costo del capitale di<span class=\"_ _1\"></span> rischio<span class=\"ff1 ls0\"> <span class=\"ls8\">pari al </span>8,<span class=\"ls8\">83<span class=\"ls6\">% e costruito<span class=\"_ _1\"></span> come segue </span></span> </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Tasso interesse pe<span class=\"_ _1\"></span>r le attivit\u00e0 <span class=\"_ _1\"></span>prive di rischio <span class=\"_ _1\"></span>determinato in b<span class=\"_ _1\"></span>ase a<span class=\"ls4\">l tasso del </span></span>BTP a 10 anni, pari <span class=\"_ _1\"></span>al <span class=\"ls0\">3,<span class=\"ls8\">71</span>% </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls7\">Premio <span class=\"_ _22\"></span>per <span class=\"_ _22\"></span>il <span class=\"_ _20\"></span>rischio <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>mercato <span class=\"_ _22\"></span>azionario <span class=\"_ _22\"></span><span class=\"ls4\">Italia <span class=\"_ _22\"></span><span class=\"ls8\">determinato <span class=\"_ _20\"></span>in <span class=\"_ _22\"></span>base <span class=\"_ _22\"></span>alla <span class=\"_ _20\"></span>prassi </span></span></span>valutativa di Damodaran pari al 4,33<span class=\"ls6\">% <span class=\"ls0\"> </span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Beta di settore determinato in base alla prassi valutativa<span class=\"_ _1\"></span> di Damodaran <span class=\"ls8\">pari a </span></span>0,61<span class=\"ls0\"> (<span class=\"ff3 ls5\">Hospitals/Healthcare Facil<span class=\"_ _1\"></span>ities</span>) </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls7\">Premio aggiuntivo <span class=\"_ _20\"></span>per la <span class=\"_ _20\"></span>dimensione e per <span class=\"_ _20\"></span>i rischi <span class=\"_ _20\"></span>specifici del <span class=\"_ _20\"></span>Gruppo <span class=\"ls8\">pari a<span class=\"ls0\"> </span></span></span>2,<span class=\"ls8\">50</span>% Struttura finanziaria target <span class=\"ff1\">cos\u00ec come individuata nella pr<span class=\"_ _1\"></span>assi valutativa di Damodaran definita come segue: <span class=\"ls0\"> </span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Debito / (Debito + Equi<span class=\"_ _1\"></span>ty) = </span>70,<span class=\"ls8\">59</span>% -<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Equity / (Debito + Equi<span class=\"_ _1\"></span>ty) = </span>29,<span class=\"ls8\">41</span>% Terminal <span class=\"_ _22\"></span>value<span class=\"ff1 ls4\">: <span class=\"_ _22\"></span>oltre <span class=\"_ _20\"></span>l\u2019orizzonte <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>piano <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>stato <span class=\"_ _22\"></span>determinato <span class=\"_ _22\"></span>un <span class=\"_ _20\"></span><span class=\"ff3\">terminal <span class=\"_ _22\"></span>value<span class=\"ff1 ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">costruito <span class=\"_ _20\"></span>come <span class=\"_ _22\"></span>rendita <span class=\"_ _22\"></span>perpetua </span></span></span></span>del flusso di cassa operativo generato nell<span class=\"ls4\">\u2019ultimo anno di piano (anno 20</span>30<span class=\"ls4\">). <span class=\"ls0\"> </span></span>Tasso <span class=\"_ _fa\"> </span>di <span class=\"_ _fa\"> </span>crescita <span class=\"_ _fa\"> </span>(G): <span class=\"_ _fa\"> </span>pari <span class=\"_ _fa\"> </span>all\u2019<span class=\"ls8\">2,00<span class=\"ls0\">%<span class=\"ff1 ls9\">, <span class=\"_ _ca\"> </span>determinato <span class=\"_ _fa\"> </span>in <span class=\"_ _fa\"> </span>considerazione <span class=\"_ _ca\"> </span>delle <span class=\"_ _fa\"> </span>proiezioni <span class=\"_ _fa\"> </span>della <span class=\"_ _fa\"> </span>BCE </span></span></span>macroeconomiche per <span class=\"_ _1\"></span>l\u2019area euro.<span class=\"ls0\"> </span>As<span class=\"ls4\">sumptions del Business Plan 202<span class=\"ls0\">5 \u2013 <span class=\"ls8\">2030</span> </span></span>Nella <span class=\"_ _1f\"></span>co<span class=\"ls4\">struzione <span class=\"_ _1f\"></span>del <span class=\"_ _1\"></span>business <span class=\"_ _1f\"></span>plan <span class=\"_ _1f\"></span>202<span class=\"ls0\">5 <span class=\"_ _1f\"></span>\u2013 <span class=\"_ _1f\"></span><span class=\"ls8\">2030</span> <span class=\"_ _1\"></span></span>il <span class=\"_ _1f\"></span></span><span class=\"ff3\">management<span class=\"ls0\"> <span class=\"_ _1f\"></span></span></span><span class=\"ls8\">ha <span class=\"_ _1f\"></span>utilizzato <span class=\"_ _1f\"></span><span class=\"ls4\">i <span class=\"_ _1f\"></span>dati <span class=\"_ _1f\"></span>consuntivi <span class=\"_ _1\"></span>202<span class=\"ls0\">4 <span class=\"_ _1f\"></span></span>insieme<span class=\"ls0\"> </span></span></span>alle valutazioni basate sulla esperienza di gestione<span class=\"ls9\">, valutando i futuri investimenti<span class=\"ls0\"> </span></span>e gli <span class=\"ls4\">impatti derivanti dalla </span>congiuntura economica globale che ha portato ad un incremento dei tas<span class=\"_ _1\"></span>si di interesse.<span class=\"ls0\"> </span>Il<span class=\"ls0\"> <span class=\"_ _23\"></span><span class=\"ls8\">principale <span class=\"_ _2a\"></span><span class=\"ff3\">driver</span></span> <span class=\"_ _23\"></span><span class=\"ls8\">per <span class=\"_ _2a\"></span>valutare <span class=\"_ _23\"></span>l\u2019andamento <span class=\"_ _2a\"> </span>del <span class=\"_ _23\"></span>busines<span class=\"_ _1\"></span>s <span class=\"_ _23\"></span>\u00e8 <span class=\"_ _2a\"></span>l\u2019occupazione <span class=\"_ _23\"></span>media <span class=\"_ _2a\"> </span>delle <span class=\"_ _23\"></span>str<span class=\"_ _1\"></span>utture <span class=\"_ _23\"></span>poich\u00e9, <span class=\"_ _2a\"> </span>in </span></span>considerazione <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>significativo <span class=\"_ _2c\"> </span>livello <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>costi <span class=\"_ _2c\"> </span>fis<span class=\"_ _1\"></span>si, <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>capacit\u00e0 <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>generare <span class=\"_ _2c\"> </span>una <span class=\"_ _2c\"> </span>marginalit\u00e0 <span class=\"_ _2c\"> </span>positiva <span class=\"_ _2c\"> </span>\u00e8 correlata al raggiungimento di un<span class=\"ls0\"> <span class=\"ls6\">minimo di po<span class=\"_ _1\"></span>sti letto occup<span class=\"_ _1\"></span>ati</span>.  </span>Il <span class=\"_ _1f\"></span><span class=\"ff3 ls5\">manageme<span class=\"_ _1\"></span>nt</span><span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls8\">ha <span class=\"_ _21\"></span>inoltre <span class=\"_ _21\"></span></span></span>riflesso<span class=\"ls0\"> <span class=\"_ _1f\"></span></span>il <span class=\"_ _21\"></span>possibile <span class=\"_ _1f\"></span>impatto <span class=\"_ _21\"></span>dell\u2019inflazione <span class=\"_ _1f\"></span>attesa <span class=\"_ _21\"></span><span class=\"ls8\">nell\u2019orizzonte <span class=\"_ _21\"></span>di <span class=\"_ _1f\"></span>piano<span class=\"ls9\">, <span class=\"_ _21\"></span>che <span class=\"_ _1f\"></span><span class=\"lsb\">sar\u00e0<span class=\"ls0\"> </span></span></span></span>comunque, almeno i<span class=\"_ _1\"></span>n parte, <span class=\"_ _1\"></span>mitigata dall\u2019incremento <span class=\"_ _1\"></span>delle r<span class=\"_ _1\"></span>ette. Inoltre, <span class=\"_ _1\"></span>il sempre <span class=\"_ _1\"></span>continuo monit<span class=\"_ _1\"></span>oraggio dei costi <span class=\"_ _26\"> </span>e <span class=\"_ _2c\"> </span>quindi <span class=\"_ _26\"> </span>il <span class=\"_ _2c\"> </span>loro <span class=\"_ _26\"> </span>contenimento <span class=\"_ _2c\"> </span>combinato <span class=\"_ _26\"> </span>alla <span class=\"_ _2c\"> </span>ripresa <span class=\"_ _26\"> </span>at<span class=\"_ _1\"></span>tesa <span class=\"_ _26\"> </span>dell\u2019occupancy <span class=\"_ _2c\"> </span>rate <span class=\"_ _26\"> </span>produrr\u00e0 <span class=\"_ _2c\"> </span>un <span class=\"_ _26\"> </span>effetto migliorativo sul<span class=\"_ _1\"></span>la marginalit\u00e0.<span class=\"_ _1\"></span><span class=\"ls0\">. </span>Il <span class=\"_ _2c\"> </span>business <span class=\"_ _26\"> </span>plan <span class=\"_ _2c\"> </span>utilizzato <span class=\"_ _2c\"> </span>nei <span class=\"_ _2c\"> </span>modelli <span class=\"_ _26\"> </span>di <span class=\"_ _2c\"> </span><span class=\"ff3\">impairment <span class=\"_ _2c\"> </span>test</span><span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"ls8\">ed <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>connessi <span class=\"_ _2c\"> </span>risultati <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>stati <span class=\"_ _2c\"> </span>approvati <span class=\"_ _2c\"> </span>dal </span></span>Consiglio di <span class=\"_ _1\"></span>Amministrazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euke<span class=\"ls8\">dos S.p.A. <span class=\"_ _1\"></span>nella riunione <span class=\"_ _1\"></span>del 28<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls6\">marzo</span> </span>202<span class=\"ls0\">5 <span class=\"_ _1\"></span><span class=\"ls4\">in ottemperanza alle linee </span></span></span>guida del documento congiunto ISVAP, Banca d\u2019Italia e Consob n. 4 del marzo <span class=\"_ _1\"></span>2010.<span class=\"ls0\">  </span>Esiti del test di impa<span class=\"_ _1\"></span>irment su Avviamenti e I<span class=\"_ _1\"></span>mmobilizzazioni materiali a<span class=\"_ _1\"></span>llocate alle CGU<span class=\"ls0\"> </span>Dall\u2019esito <span class=\"_ _1f\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>test <span class=\"_ _21\"></span>effettuati <span class=\"_ _1f\"></span>sul<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span><span class=\"ff3 ls8\">business <span class=\"_ _1f\"></span>pl<span class=\"_ _1\"></span>an <span class=\"_ _1f\"></span><span class=\"ff1\">non <span class=\"_ _1f\"></span>sono <span class=\"_ _21\"></span>emerse <span class=\"_ _1f\"></span>situazioni, <span class=\"_ _21\"></span>in <span class=\"_ _1f\"></span>linea <span class=\"_ _21\"></span>con <span class=\"_ _1f\"></span><span class=\"ls4\">i <span class=\"_ _1f\"></span>precedenti <span class=\"_ _1f\"></span>esercizi, </span></span></span>che <span class=\"_ _20\"></span>indichino <span class=\"_ _20\"></span>una <span class=\"_ _20\"></span>perdita durevole <span class=\"_ _22\"></span>di valore <span class=\"_ _22\"></span>degli avviamenti <span class=\"_ _20\"></span>iscritti <span class=\"_ _20\"></span>alle va<span class=\"_ _20\"></span><span class=\"ls4\">rie <span class=\"_ _22\"></span>CGU e <span class=\"_ _22\"></span>conducano ad <span class=\"_ _22\"></span>effettuar<span class=\"ls8\">e </span></span>impairment losses<span class=\"ff1 ls0\">.<span class=\"_ _264\"> </span></span>Analisi di sensitivit\u00e0<span class=\"_ _1\"></span> Si ricorda che l\u2019analisi di sensitiv<span class=\"ls4\">it\u00e0 condotta al 31 dicembre 202<span class=\"ls0\">4 </span>incrementando e decremen<span class=\"_ _20\"></span>tando il tasso di<span class=\"_ _264\"> </span></span>crescita G dello 0,5% ha prodotto i seguenti ris<span class=\"_ _1\"></span>ultati:<span class=\"_ _264\"> </span>G pari all\u2019<span class=\"ls8\">1,50<span class=\"ls6\">% (<span class=\"ls0\">-</span></span>0,5%):<span class=\"_ _264\"> </span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Con una variazione in<span class=\"_ _1\"></span> diminuzione dello 0,<span class=\"_ _1\"></span>5% del G <span class=\"ls8\">non emergerebbero impairment.</span></span> G pari all\u2019<span class=\"ls0\">2,<span class=\"ls8\">50<span class=\"ls6\">% (+0,5%):<span class=\"_ _264\"> </span></span></span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Con una variazione in<span class=\"_ _1\"></span> <span class=\"ls8\">aumento</span></span> <span class=\"ls8\">dello 0,5% del G non emergerebbero impairment</span>.<span class=\"_ _264\"> </span>Analisi capitalizzazion<span class=\"_ _1\"></span>e di borsa titolo Eu<span class=\"_ _1\"></span>kedos S.p.A.<span class=\"_ _264\"> </span>La capitalizzazione di <span class=\"_ _20\"></span>borsa a <span class=\"_ _20\"></span>fine dicembre 202<span class=\"ls0\">4<span class=\"_ _20\"></span> <span class=\"ls4\">si <span class=\"_ _20\"></span>\u00e8 attesta<span class=\"_ _20\"></span>ta sui <span class=\"_ _20\"></span><span class=\"ls8\">18<span class=\"ls0\">,</span>42<span class=\"ls0\"> <span class=\"ls6\">milioni <span class=\"_ _20\"></span>di euro contro <span class=\"_ _20\"></span>i <span class=\"ls0\">21,<span class=\"ls8\">19</span> <span class=\"_ _20\"></span><span class=\"ls6\">milioni<span class=\"_ _264\"> </span></span></span></span></span></span></span></span>di euro al 31 dicembre 202<span class=\"ls0\">3.<span class=\"_ _264\"> </span></span>La<span class=\"ls0\"> <span class=\"_ _2a\"> </span><span class=\"ls8\">capitalizzazione <span class=\"_ _2a\"> </span>di <span class=\"_ _26\"> </span>Borsa <span class=\"_ _2a\"></span><span class=\"ls4\">risulta <span class=\"_ _2a\"> </span>quindi, <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>31 <span class=\"_ _2a\"> </span>dicembre <span class=\"_ _2a\"> </span>202</span></span>4<span class=\"ls9\">, <span class=\"_ _26\"> </span><span class=\"ls4\">inferiore <span class=\"_ _2a\"></span>al <span class=\"_ _2a\"> </span>Patrimonio</span></span> <span class=\"_ _2a\"> </span></span>Netto <span class=\"_ _2a\"> </span>Contab<span class=\"_ _1\"></span>ile<span class=\"_ _264\"> </span>consolidato <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>Gruppo <span class=\"_ _1f\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1f\"></span>dicembre <span class=\"_ _1f\"></span>202<span class=\"ls0\">4 <span class=\"_ _1f\"></span></span>che <span class=\"_ _1f\"></span>deve <span class=\"_ _1f\"></span>essere <span class=\"_ _1f\"></span>letta <span class=\"_ _1f\"></span>prevalentemente <span class=\"_ _1f\"></span>quale<span class=\"ls0\"> <span class=\"_ _1\"></span></span>conseguenza <span class=\"_ _1f\"></span>della<span class=\"_ _264\"> </span>alta volatilit\u00e0 del titolo e del <span class=\"_ _20\"></span>basso volume di titoli scambiati.<span class=\"_ _20\"></span><span class=\"ls0\"> L<span class=\"ls4\">\u2019attuale p<span class=\"_ _20\"></span>rezzo di borsa <span class=\"_ _20\"></span>non appare, a <span class=\"_ _20\"></span>detta dei<span class=\"_ _264\"> </span></span></span>redattori <span class=\"_ _100\"> </span>della <span class=\"_ _29\"> </span>presente <span class=\"_ _29\"> </span>relazione, <span class=\"_ _100\"> </span>un<span class=\"ls0\"> <span class=\"_ _29\"> </span><span class=\"ls8\">parametro <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>confronto <span class=\"_ _29\"> </span>adeguato <span class=\"_ _100\"> </span>a <span class=\"_ _29\"> </span>rappresentare <span class=\"_ _29\"> </span>con <span class=\"_ _29\"> </span>sufficiente<span class=\"_ _264\"> </span></span></span>precisione l\u2019equity value <span class=\"_ _1\"></span>del Gruppo e <span class=\"_ _1\"></span>non<span class=\"ls0\"> </span>pu\u00f2 essere utilizzato <span class=\"_ _1\"></span>per apportare svalutazioni agl<span class=\"_ _1\"></span>i assets rispetto<span class=\"_ _264\"> </span>a quanto emerso in sede di impairment<span class=\"ls0\"> <span class=\"ls4\">test.<span class=\"_ _264\"> </span></span></span>Attivit\u00e0<span class=\"ls0\"> <span class=\"ls4\">immateriali<span class=\"_ _264\"> </span></span></span>La voce <span class=\"ls8\">accoglie prevalentemente attivit\u00e0 relative<span class=\"ls0\"> </span>a softwa<span class=\"ls4\">re </span>al netto <span class=\"_ _1\"></span>degli ammortament<span class=\"ls0\">i.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-332": {
   "value": "Attivit\u00e0 materiali<span class=\"_ _264\"> </span>Il valore netto delle <span class=\"ls8\">attivit\u00e0<span class=\"ls0\"> <span class=\"ls6\">materiali a fine <span class=\"_ _1\"></span>periodo \u00e8 il s<span class=\"_ _1\"></span>eguente:<span class=\"_ _264\"> </span></span></span></span>La voce in oggetto p<span class=\"_ _1\"></span>resenta la seguente <span class=\"_ _1\"></span>movimentazione nel corso <span class=\"ls8\">dell\u2019esercizio 202<span class=\"ls0\">4:</span></span><table class=\"s w24c h26a\" id=\"_d2f13b64-d9af-4631-9163-63d7dbb9c1a9\"><tr><td></td><td class=\"c x2af y1737 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff94 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x2b0 y1737 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff94 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x2b1 y1738 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff94 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x2b2 y1738 w192 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff94 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1739 w24d h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">Te<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>ni<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> f<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>bbr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>ti<span class=\"_ _264\"> </span></div></td><td class=\"c x2b3 y1739 w24e h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">58.400<span class=\"_ _264\"> </span></div></td><td class=\"c x2b4 y1739 w169 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">25.279<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y173a w24f h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>mpi<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>nti<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> ma<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>c<span class=\"_ _1\"></span>hina<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x2b5 y173a w180 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">780<span class=\"_ _264\"> </span></div></td><td class=\"c x2b6 y173a w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">766<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y173b w250 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">Attre<span class=\"_ _1f\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>tur<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> indust<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>li<span class=\"_ _22\"></span> e<span class=\"_ _1f\"></span> c<span class=\"_ _1\"></span>ommer<span class=\"_ _1f\"></span>c<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span></div></td><td class=\"c x2b7 y173b w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">754<span class=\"_ _264\"> </span></div></td><td class=\"c x2b8 y173b w180 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">512<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y173c w251 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">Altri be<span class=\"_ _1\"></span>ni<span class=\"_ _264\"> </span></div></td><td class=\"c x2b9 y173c w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">1.376<span class=\"_ _264\"> </span></div></td><td class=\"c x2ba y173c w180 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">712<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y173d w252 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>mm<span class=\"_ _20\"></span>obi<span class=\"_ _20\"></span>li<span class=\"_ _22\"></span>z<span class=\"_ _1f\"></span>z<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>z<span class=\"_ _1\"></span>ioni i<span class=\"_ _22\"></span>n c<span class=\"_ _1f\"></span>or<span class=\"_ _1\"></span>so e<span class=\"_ _1\"></span> a<span class=\"_ _1f\"></span>c<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>onti<span class=\"_ _264\"> </span></div></td><td class=\"c x2bb y173d w24e h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">37.529<span class=\"_ _264\"> </span></div></td><td class=\"c x2bc y173d w194 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff95 fs8 fc0 sc0 ls0 ws0\">14.507<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1e0 y173e w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff94 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x2bd y173e w169 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff94 fs8 fc0 sc0 ls0 ws0\">98.839<span class=\"_ _264\"> </span></div></td><td class=\"c x2be y173e w169 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff94 fs8 fc0 sc0 ls0 ws0\">41.777<span class=\"_ _264\"> </span></div></td></tr></table>Le <span class=\"_ _100\"> </span>variazi<span class=\"ls8\">oni <span class=\"_ _29\"> </span>rispetto <span class=\"_ _100\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _100\"> </span>31 <span class=\"_ _29\"> </span>dicembre <span class=\"_ _100\"> </span>202<span class=\"ls0\">3 <span class=\"_ _100\"> </span><span class=\"ls4\">sono <span class=\"_ _100\"> </span>date <span class=\"_ _29\"> </span></span></span>principalmente <span class=\"_ _100\"> </span>dal <span class=\"_ _29\"> </span>consolidamento <span class=\"_ _100\"> </span>delle <span class=\"_ _29\"> </span>nuove<span class=\"_ _264\"> </span></span>controllate e <span class=\"_ _22\"></span>dall\u2019effetto combinato <span class=\"_ _20\"></span>degli amm<span class=\"_ _20\"></span>ortamenti di <span class=\"_ _22\"></span>periodo e <span class=\"_ _20\"></span>degli <span class=\"_ _20\"></span>investimenti effettuati <span class=\"_ _22\"></span>nel corso <span class=\"_ _20\"></span>del<span class=\"_ _264\"> </span>202<span class=\"ls0\">4. <span class=\"ls5\">Le <span class=\"_ _22\"></span>immobil<span class=\"_ _1\"></span>izzazioni in <span class=\"_ _20\"></span>corso sono relative <span class=\"_ _20\"></span>alla realizzazione delle <span class=\"_ _20\"></span>nuove residenze <span class=\"_ _20\"></span>sanitarie per anziani<span class=\"_ _264\"> </span></span></span>in Vernate, <span class=\"_ _20\"></span>Cornaredo<span class=\"ls9\">, <span class=\"ls5\">Ghisalba</span>, Musile <span class=\"_ _20\"></span>di Piave e <span class=\"_ _20\"></span>dei cantieri <span class=\"_ _20\"></span>di minor <span class=\"_ _20\"></span>rilevanza della <span class=\"_ _20\"></span>societ\u00e0 Hiberna <span class=\"_ _20\"></span>Regis<span class=\"_ _264\"> </span></span>S.r.l<span class=\"ls9\">.  </span><table class=\"s w254 h26c\" id=\"_62c64a09-a02f-40a7-a50a-0a104e40e4a3\"><tr><td></td><td></td><td></td><td class=\"c x2bf y173f wa4 hf5\"><div class=\"t m26 x11 hf1 ycf0 ff97 fs1f fc0 sc0 ls0 ws0\">M<span class=\"_ _1\"></span>ovim<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _20\"></span>t<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>ion<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span> al 31/<span class=\"_ _20\"></span>12/2024<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x22a y1740 w9f hf0\"><div class=\"t m26 x1e hf1 ycc9 ff97 fs1f fc0 sc0 ls0 ws0\">Al 31/12/<span class=\"_ _22\"></span>23<span class=\"_ _264\"> </span></div></td><td class=\"c x2c0 y1742 w255 h26d\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">Var<span class=\"_ _1f\"></span>iazion<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span> ar<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>a</div></td><td class=\"c x2c1 y1742 w256 h26d\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls18d ws0\">In<span class=\"_ _20\"></span>c<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>e<span class=\"_ _1f\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>nti/D<span class=\"_ _1\"></span>e</div></td><td class=\"c x2c2 y1742 w257 h26d\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">Alienazion<span class=\"_ _22\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2c3 y1742 w258 h26d\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">Am<span class=\"_ _1f\"></span>m.t<span class=\"_ _1\"></span>i e<span class=\"_ _264\"> </span></div></td><td class=\"c x22a y1740 w9f hf0\"><div class=\"t m26 x10e hf1 ycc9 ff97 fs1f fc0 sc0 ls0 ws0\">Al 31/12/<span class=\"_ _22\"></span>2024<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x2c4 y1743 w259 h26d\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">c<span class=\"_ _1\"></span>on<span class=\"_ _20\"></span>sol<span class=\"_ _20\"></span>id<span class=\"_ _22\"></span>am<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>n<span class=\"_ _22\"></span>t<span class=\"_ _1\"></span>o</div></td><td class=\"c x2c5 y1743 w25a h26d\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls18e ws0\">cremen<span class=\"_ _59\"></span>ti<span class=\"_ _264\"> </span></div></td><td class=\"c x2c6 y1743 w25b h26d\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>valu<span class=\"_ _20\"></span>taz<span class=\"_ _1f\"></span>ion<span class=\"_ _22\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2c7 y1743 w25b h26d\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>valu<span class=\"_ _20\"></span>taz<span class=\"_ _1f\"></span>ion<span class=\"_ _22\"></span>i<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td class=\"c x22a y1744 w9f hf4\"><div class=\"t m26 x0 hf1 yccf ff97 fs1f fc0 sc0 ls0 ws0\">Cost<span class=\"_ _1\"></span>o st<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1746 w25c h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">Te<span class=\"_ _1f\"></span>rr<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>ni e f<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>bbr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ti<span class=\"_ _264\"> </span></div></td><td class=\"c x2c8 y1746 w25d h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">36.007<span class=\"_ _264\"> </span></div></td><td class=\"c x2c9 y1746 w25e h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">35.465<span class=\"_ _264\"> </span></div></td><td class=\"c x2ca y1747 w25f h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">542<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2cb y1746 w260 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>101)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2cc y1746 w261 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">71.914<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1748 w262 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>mpi<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>nti<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> ma<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>hinar<span class=\"_ _1f\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x2cd y1748 w263 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">3.238<span class=\"_ _264\"> </span></div></td><td class=\"c x2ce y1748 w25f h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">367<span class=\"_ _264\"> </span></div></td><td class=\"c x2ca y1749 w25f h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">214<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2cf y1748 w264 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2d0 y1748 w265 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">3.818<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y174a w266 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">Attre<span class=\"_ _1f\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>ture<span class=\"_ _1\"></span> ind.li<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>omm.l<span class=\"_ _20\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x2d1 y174a w265 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">3.405<span class=\"_ _264\"> </span></div></td><td class=\"c x2d2 y174b w264 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td class=\"c x2ca y174a w25f h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">410<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2d3 y174b w267 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>10)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2d4 y174a w268 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">3.805<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y174c w269 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">Altri be<span class=\"_ _1\"></span>ni<span class=\"_ _264\"> </span></div></td><td class=\"c x2d5 y174c w263 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">8.343<span class=\"_ _264\"> </span></div></td><td class=\"c x2d6 y174c w26a h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">700<span class=\"_ _264\"> </span></div></td><td class=\"c x2ca y174d w25f h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">308<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2cb y174c w260 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>129)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2d7 y174c w265 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">9.223<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y174e w26b h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>mm<span class=\"_ _20\"></span>obi<span class=\"_ _20\"></span>li<span class=\"_ _20\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>z<span class=\"_ _1\"></span>ioni i<span class=\"_ _22\"></span>n c<span class=\"_ _1f\"></span>or<span class=\"_ _1\"></span>so e<span class=\"_ _1\"></span> a<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>c<span class=\"_ _1\"></span>.ti<span class=\"_ _264\"> </span></div></td><td class=\"c x2d8 y174e w25e h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">14.507<span class=\"_ _264\"> </span></div></td><td class=\"c x2d9 y174e w25d h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">19.227<span class=\"_ _264\"> </span></div></td><td class=\"c x2da y174f w265 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">3.794<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2db y174e w25e h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">37.529<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x2dc y1750 w26c h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x2dd y1750 w25d h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">65.501<span class=\"_ _264\"> </span></div></td><td class=\"c x2de y1750 w25d h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">55.759<span class=\"_ _264\"> </span></div></td><td class=\"c x2df y1750 w265 h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">5.269<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2e0 y1750 w26d h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">(240)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2e1 y1750 w26e h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">126.289<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x22a y1744 w9f hf4\"><div class=\"t m26 x0 hf1 yce3 ff97 fs1f fc0 sc0 ls0 ws0\">Fon<span class=\"_ _20\"></span>d<span class=\"_ _22\"></span>o am<span class=\"_ _1f\"></span>mor<span class=\"_ _1f\"></span>t<span class=\"_ _1\"></span>am<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>n<span class=\"_ _22\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1751 w25c h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">Te<span class=\"_ _1f\"></span>rr<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>ni e f<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>bbr<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ti<span class=\"_ _264\"> </span></div></td><td class=\"c x2c8 y1751 w25d h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">10.729<span class=\"_ _264\"> </span></div></td><td class=\"c x2e2 y1751 w263 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">1.093<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x2e3 y1751 w260 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>101)<span class=\"_ _264\"> </span></div></td><td class=\"c x2e4 y1752 w268 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">1.794<span class=\"_ _264\"> </span></div></td><td class=\"c x2db y1751 w25e h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">13.514<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1753 w262 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>mpi<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>nti<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> ma<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>hinar<span class=\"_ _1f\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x2cd y1753 w263 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">2.471<span class=\"_ _264\"> </span></div></td><td class=\"c x2ce y1753 w25f h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">259<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td class=\"c x2e5 y1754 w25f h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">308<span class=\"_ _264\"> </span></div></td><td class=\"c x2d4 y1753 w268 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">3.038<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1755 w266 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">Attre<span class=\"_ _1f\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>ture<span class=\"_ _1\"></span> ind.li<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>omm.l<span class=\"_ _20\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x2e6 y1756 w263 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">2.893<span class=\"_ _264\"> </span></div></td><td class=\"c x2e7 y1756 w264 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x2e8 y1756 w267 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>10)<span class=\"_ _264\"> </span></div></td><td class=\"c x2e5 y1755 w25f h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">168<span class=\"_ _264\"> </span></div></td><td class=\"c x2d4 y1756 w268 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">3.051<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1757 w269 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">Altri be<span class=\"_ _1\"></span>ni<span class=\"_ _264\"> </span></div></td><td class=\"c x2d5 y1757 w263 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">7.631<span class=\"_ _264\"> </span></div></td><td class=\"c x2d6 y1757 w26a h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">104<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x2e9 y1757 w26d h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">(129)<span class=\"_ _264\"> </span></div></td><td class=\"c x2e5 y1758 w25f h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">241<span class=\"_ _264\"> </span></div></td><td class=\"c x2d4 y1757 w268 h26e\"><div class=\"t m26 x1a1 hf3 y1745 ff98 fs1f fc0 sc0 ls0 ws0\">7.847<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x2dc y1759 w26c h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x2dd y1759 w25d h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">23.724<span class=\"_ _264\"> </span></div></td><td class=\"c x2ea y1759 w263 h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">1.456<span class=\"_ _264\"> </span></div></td><td class=\"c x2eb y1759 w264 h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2ec y1759 w26f h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>240)<span class=\"_ _264\"> </span></div></td><td class=\"c x2ed y1759 w268 h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">2.511<span class=\"_ _264\"> </span></div></td><td class=\"c x2ee y1759 w25e h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">27.450<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y175a w270 h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">Valor<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span> n<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x2ef y175a w25e h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">41.777<span class=\"_ _264\"> </span></div></td><td class=\"c x2f0 y175a w261 h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">54.303<span class=\"_ _264\"> </span></div></td><td class=\"c x2f1 y175a w268 h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">5.269<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x2f2 y175a w264 h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td class=\"c x2f3 y175a w271 h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>2.511)<span class=\"_ _264\"> </span></div></td><td class=\"c x2f4 y175a w25e h26e\"><div class=\"t m26 x1a1 hf1 y1741 ff97 fs1f fc0 sc0 ls0 ws0\">98.839</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-333": {
   "value": "Attivit\u00e0 per diritto <span class=\"_ _1\"></span>d\u2019uso<span class=\"ls0\"> </span>La <span class=\"_ _1f\"></span>voce <span class=\"_ _1f\"></span>\u201cAttivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>diritto <span class=\"_ _21\"></span>d\u2019uso\u201d <span class=\"_ _1f\"></span>accoglie <span class=\"_ _1f\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1f\"></span>valore <span class=\"_ _1f\"></span>attua<span class=\"_ _1\"></span>lizzato <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>can<span class=\"_ _1\"></span>oni <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>leasing <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>scadere <span class=\"_ _1f\"></span>cos\u00ec <span class=\"_ _21\"></span>come<span class=\"_ _264\"> </span>previsto dall\u2019IFRS <span class=\"_ _20\"></span>16. In <span class=\"_ _22\"></span>par<span class=\"_ _1\"></span>ticolare trattasi <span class=\"_ _20\"></span>dell\u2019attualizzazione dei <span class=\"_ _20\"></span>canoni di <span class=\"_ _20\"></span>locazioni relativi <span class=\"_ _20\"></span>alla <span class=\"_ _20\"></span>sede e <span class=\"_ _20\"></span>alle<span class=\"_ _264\"> </span>strutture <span class=\"_ _21\"></span>delle <span class=\"_ _21\"></span>residenze <span class=\"_ _23\"></span>i<span class=\"ls8\">n <span class=\"_ _21\"></span>affitt<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>della <span class=\"_ _23\"></span>controllata <span class=\"_ _21\"></span>Edos <span class=\"_ _23\"></span>S.r.l. <span class=\"_ _23\"></span>oltre <span class=\"_ _21\"></span>che, <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>maniera <span class=\"_ _21\"></span>marginale, <span class=\"_ _23\"></span>il <span class=\"_ _21\"></span>canone <span class=\"_ _23\"></span>di<span class=\"_ _264\"> </span></span>locazione della sede legale della Cap<span class=\"_ _20\"></span>ogruppo Eukedos S.p.A.<span class=\"_ _264\"> </span>La voce \u201cAttivit\u00e0 per <span class=\"_ _1\"></span>diritto d\u2019uso\u201d <span class=\"ls8\">al 31 dicembre 202<span class=\"ls0\">4 </span>presenta i seguenti val<span class=\"_ _1\"></span>ori:<span class=\"_ _264\"> </span></span>La voce in oggetto p<span class=\"_ _1\"></span>resenta la seguente <span class=\"_ _1\"></span>movimentazione nel corso <span class=\"ls8\">dell\u2019esercizio 202<span class=\"ls0\">4:</span></span><table class=\"s w272 h26f\" id=\"_7ce4c358-61fc-4daf-b3b4-528487569ac9\"><tr><td></td><td class=\"c x2f5 y175b w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff99 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x2f6 y175b w166 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff99 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1f\"></span>d<span class=\"_ _22\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x2f7 y175c w273 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff99 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x2f8 y175c w192 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff99 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y175d w16e h24f\"><div class=\"t m0 x1a1 h29 y1633 ff9a fs8 fc0 sc0 ls0 ws0\">Atti<span class=\"_ _22\"></span>vit<span class=\"_ _20\"></span>\u00e0<span class=\"_ _1\"></span> pe<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span> dir<span class=\"_ _1\"></span>it<span class=\"_ _22\"></span>to d'<span class=\"_ _22\"></span>uso<span class=\"_ _264\"> </span></div></td><td class=\"c x2f5 y175e w169 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff9a fs8 fc0 sc0 ls0 ws0\">47.349<span class=\"_ _264\"> </span></div></td><td class=\"c x2f9 y175e w169 h24f\"><div class=\"t m0 x1a1 h29 y1633 ff9a fs8 fc0 sc0 ls0 ws0\">75.313<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1e0 y16c5 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff99 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x2f5 y175f w169 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff99 fs8 fc0 sc0 ls0 ws0\">47.349<span class=\"_ _264\"> </span></div></td><td class=\"c x2f9 y175f w169 h26b\"><div class=\"t m0 x1a1 h2e y1736 ff99 fs8 fc0 sc0 ls0 ws0\">75.313<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w274 h270\" id=\"_dd458aac-d7ea-48ea-89c2-3b2a93d83826\"><tr><td></td><td></td><td></td><td class=\"c x2fb y1760 wa6 h2b\"><div class=\"t m0 xa1 he8 ycfd ff9b fs1d fc0 sc0 ls18c ws0\">Movim<span class=\"_ _20\"></span>e<span class=\"_ _22\"></span>nt<span class=\"_ _59\"></span>az<span class=\"_ _20\"></span>i<span class=\"_ _22\"></span>o<span class=\"_ _1\"></span>ne<span class=\"_ _22\"></span> al<span class=\"_ _22\"></span> 31<span class=\"_ _1\"></span>/<span class=\"_ _20\"></span>12/2024<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2fc y1761 w8c he3\"><div class=\"t m0 x102 he8 ycf7 ff9b fs1d fc0 sc0 ls188 ws0\">Al <span class=\"_ _1\"></span>3<span class=\"_ _1f\"></span>1<span class=\"_ _1f\"></span>/1<span class=\"_ _1f\"></span>2<span class=\"_ _1f\"></span>/2<span class=\"_ _1f\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c x2fd y1763 w245 h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls188 ws0\">Va<span class=\"_ _1f\"></span>ria<span class=\"_ _1f\"></span>zio<span class=\"_ _1f\"></span>ne <span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>rea<span class=\"_ _264\"> </span></div></td><td class=\"c x2fe y1763 w275 h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls18f ws0\">Inc<span class=\"_ _22\"></span>r<span class=\"_ _20\"></span>e<span class=\"_ _20\"></span>me<span class=\"_ _22\"></span>nt<span class=\"_ _59\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x2ff y1763 w276 h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls188 ws0\">Amm<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x2fc y1761 w8c he3\"><div class=\"t m0 x155 he8 ycf7 ff9b fs1d fc0 sc0 ls188 ws0\">Al <span class=\"_ _1\"></span>3<span class=\"_ _1f\"></span>1<span class=\"_ _1f\"></span>/1<span class=\"_ _1f\"></span>2<span class=\"_ _1f\"></span>/2<span class=\"_ _1f\"></span>0<span class=\"_ _1f\"></span>2<span class=\"_ _1f\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x300 y1764 w246 h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls189 ws0\">co<span class=\"_ _1f\"></span>ns<span class=\"_ _1f\"></span>o<span class=\"_ _1f\"></span>li<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _264\"> </span></div></td><td class=\"c x301 y1764 w277 h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls188 ws0\">Decrementi<span class=\"_ _264\"> </span></div></td><td class=\"c x302 y1764 w278 h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls190 ws0\">Sv<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>lut<span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span>ni<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y1766 w279 h271\"><div class=\"t m0 x1a1 hea y1765 ff9c fs1d fc0 sc0 ls188 ws0\">Diritto<span class=\"_ _1f\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1f\"></span>'u<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>o<span class=\"_ _1f\"></span> <span class=\"_ _1\"></span>b<span class=\"_ _1f\"></span>en<span class=\"_ _1f\"></span>i <span class=\"_ _1\"></span>d<span class=\"_ _1f\"></span>i <span class=\"_ _1f\"></span>ter<span class=\"_ _20\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>-I<span class=\"_ _20\"></span>f<span class=\"_ _20\"></span>r<span class=\"_ _20\"></span>s<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1<span class=\"_ _1f\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c x303 y1766 w27a h271\"><div class=\"t m0 x1a1 hea y1765 ff9c fs1d fc0 sc0 ls18a ws0\">98.201<span class=\"_ _264\"> </span></div></td><td class=\"c x304 y1766 w27b h271\"><div class=\"t m0 x1a1 hea y1765 ff9c fs1d fc0 sc0 ls192 ws0\">(2<span class=\"_ _1f\"> </span>3<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>6<span class=\"_ _21\"> </span>0<span class=\"_ _1f\"> </span>1<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x305 y1766 w27c h271\"><div class=\"t m0 x1a1 hea y1765 ff9c fs1d fc0 sc0 ls192 ws0\">(5<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>1<span class=\"_ _21\"> </span>7<span class=\"_ _1f\"> </span>9<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x306 y1766 w248 h271\"><div class=\"t m0 x1a1 hea y1765 ff9c fs1d fc0 sc0 ls18a ws0\">69.<span class=\"_ _20\"></span>420<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1767 w27d h271\"><div class=\"t m0 x1a1 hea y1765 ff9c fs1d fc0 sc0 ls190 ws0\">F.d<span class=\"_ _1f\"></span>o<span class=\"_ _1\"></span> am<span class=\"_ _22\"></span>m<span class=\"_ _22\"></span>.<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ir<span class=\"_ _20\"></span>itto <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>'us<span class=\"_ _1\"></span>o<span class=\"_ _1f\"></span>-<span class=\"_ _22\"></span>I<span class=\"_ _20\"></span>f<span class=\"_ _22\"></span>r<span class=\"_ _20\"></span>s <span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c x307 y1767 w27e h271\"><div class=\"t m0 x1a1 hea y1765 ff9c fs1d fc0 sc0 ls192 ws0\">(2<span class=\"_ _21\"> </span>2<span class=\"_ _1f\"> </span>.<span class=\"_ _1f\"></span>8<span class=\"_ _21\"> </span>8<span class=\"_ _21\"> </span>8<span class=\"_ _1f\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x308 y1767 w24b h271\"><div class=\"t m0 x1a1 hea y1765 ff9c fs1d fc0 sc0 ls18a ws0\">5.352<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x309 y1767 w27f h271\"><div class=\"t m0 x1a1 hea y1765 ff9c fs1d fc0 sc0 ls192 ws0\">(4<span class=\"_ _1f\"> </span>.<span class=\"_ _1f\"> </span>5<span class=\"_ _21\"> </span>3<span class=\"_ _21\"> </span>5<span class=\"_ _1f\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x30a y1767 w27b h271\"><div class=\"t m0 x1a1 hea y1765 ff9c fs1d fc0 sc0 ls192 ws0\">(2<span class=\"_ _1f\"> </span>2<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>0<span class=\"_ _21\"> </span>7<span class=\"_ _1f\"> </span>1<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1768 w280 h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls18b ws0\">Tot<span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _22\"></span> F<span class=\"_ _59\"></span>o<span class=\"_ _1\"></span>nd<span class=\"_ _20\"></span>o A<span class=\"_ _20\"></span>mm<span class=\"_ _20\"></span>or<span class=\"_ _20\"></span>t<span class=\"_ _22\"></span>ame<span class=\"_ _22\"></span>nt<span class=\"_ _59\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x30b y1768 w248 h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls18a ws0\">75.<span class=\"_ _20\"></span>313<span class=\"_ _264\"> </span></div></td><td class=\"c x30c y1768 w281 h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls192 ws0\">(1<span class=\"_ _21\"> </span>8<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>2<span class=\"_ _1f\"> </span>4<span class=\"_ _21\"> </span>9<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x30d y1768 w27c h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls192 ws0\">(5<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>1<span class=\"_ _1f\"> </span>7<span class=\"_ _21\"> </span>9<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x30e y1768 w27c h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls192 ws0\">(4<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>5<span class=\"_ _21\"> </span>3<span class=\"_ _1f\"> </span>5<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x30f y1768 w282 h271\"><div class=\"t m0 x1a1 he8 y1762 ff9b fs1d fc0 sc0 ls191 ws0\">47<span class=\"_ _1\"></span>.3<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gsb0\">Il decremento per <span class=\"_ _1\"></span>consolidamento, sia del <span class=\"_ _1\"></span>Diritto d\u2019uso <span class=\"_ _1\"></span>che del <span class=\"_ _1\"></span>relativo Fondo, \u00e8 <span class=\"_ _1\"></span>dato dall\u2019elisione <span class=\"_ _1\"></span>del diritto </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsb1\">d\u2019uso <span class=\"_ _23\"></span>per <span class=\"_ _2a\"> </span>l\u2019immobile <span class=\"_ _2a\"> </span>di <span class=\"_ _23\"></span>Gorl<span class=\"_ _1\"></span>a <span class=\"_ _23\"></span>Minore <span class=\"_ _2a\"> </span>dove <span class=\"_ _2a\"></span>giace <span class=\"_ _23\"></span>la <span class=\"_ _2a\"> </span>gestione <span class=\"_ _2a\"></span>della <span class=\"_ _23\"></span>RSA <span class=\"_ _2a\"> </span>San <span class=\"_ _2a\"></span>Luigi <span class=\"_ _23\"></span>Gonzaga <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"></span>quanto <span class=\"_ _23\"></span>di </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gsb2\">propiet\u00e0 della controlatta La villa Real E<span class=\"lsb\">state S.r.l.<span class=\"ls0\"> </span></span></div>Debiti verso altri fi<span class=\"_ _1\"></span>nanziatori per diritt<span class=\"_ _1\"></span>i d'uso<span class=\"_ _264\"> </span>Trattasi <span class=\"_ _21\"></span>per <span class=\"_ _21\"></span>e<span class=\"ls8\">ur<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span>59<span class=\"ls0\">.</span>217<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls6\">mila <span class=\"_ _21\"></span><span class=\"ls4\">(di <span class=\"_ _23\"></span>cui <span class=\"_ _21\"></span>euro <span class=\"_ _21\"></span></span></span>2.</span>266<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls6\">mila <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>breve <span class=\"_ _21\"></span>termin<span class=\"_ _1\"></span>e) <span class=\"_ _21\"></span></span></span>della<span class=\"ls0\"> <span class=\"_ _21\"></span></span>passivit\u00e0 <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>natura <span class=\"_ _21\"></span>finanziaria,<span class=\"_ _264\"> </span></span>rappresentata <span class=\"_ _21\"></span>dal <span class=\"_ _23\"></span>valore <span class=\"_ _21\"></span>attuale <span class=\"_ _23\"></span>dei <span class=\"_ _23\"></span>canoni <span class=\"_ _21\"></span>futuri <span class=\"_ _23\"></span>al <span class=\"_ _23\"></span>netto <span class=\"_ _21\"></span>delle <span class=\"_ _23\"></span>quote <span class=\"_ _23\"></span>capitali <span class=\"_ _21\"></span>versate <span class=\"_ _23\"></span>nel <span class=\"_ _23\"></span>periodo, <span class=\"_ _21\"></span>iscritta <span class=\"_ _23\"></span>a<span class=\"_ _264\"> </span>seguito dell\u2019entrata in vigore dell\u2019IFRS 16. La variazione provocata dal consolidamento<span class=\"_ _1\"></span> si riferisce al contratto di locazione dell\u2019immobile dove gias<span class=\"_ _1\"></span>ce la<span class=\"_ _264\"> </span>gestione della RSA San Luigi Gonzaga che risulta di propriet\u00e0 <span class=\"_ _1\"></span>della controllata La Villa Real Estate S.r.l. Nel corso del 202<span class=\"ls0\">4 <span class=\"ls8\">\u00e8 stata <span class=\"ls4\">ricontratto il canone di locazione degli immobili dove giasc<span class=\"_ _20\"></span>e la gestione della RSA<span class=\"_ _264\"> </span></span></span></span>Mater Gratiae e <span class=\"_ _1\"></span>Mater Fidelis ap<span class=\"_ _1\"></span>portando una ridu<span class=\"_ _1\"></span>zione e un decremen<span class=\"_ _1\"></span>to del debito I<span class=\"_ _1\"></span>FRS16.<span class=\"_ _264\"> </span>L\u2019adeguamento <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1f\"></span>stato <span class=\"_ _1\"></span>e<span class=\"ls4\">ffettuato <span class=\"_ _1\"></span>come <span class=\"_ _1f\"></span>previsto dal <span class=\"_ _1f\"></span>IFRS <span class=\"_ _1\"></span>16, <span class=\"_ _1\"></span>paragrafo <span class=\"_ _1\"></span>39 <span class=\"_ _1\"></span>ed <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span>particolare <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>paragrafo <span class=\"_ _1\"></span>42<span class=\"_ _264\"> </span></span>b)<span class=\"ls0\">.<span class=\"_ _264\"> </span></span>Si <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>imanda <span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>quanto <span class=\"_ _1f\"></span>commentato <span class=\"_ _1\"></span>nella <span class=\"_ _1f\"></span>sezione <span class=\"_ _1f\"></span>\u201cRischio <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>iquidit\u00e0\u201d <span class=\"_ _1f\"></span>della <span class=\"_ _1\"></span>presente <span class=\"_ _1f\"></span>nota <span class=\"_ _1f\"></span>illustrativa <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>quanto<span class=\"_ _264\"> </span>riguarda <span class=\"_ _22\"></span>l\u2019informativa <span class=\"_ _22\"></span>relativa <span class=\"_ _20\"></span>alle <span class=\"_ _22\"></span>scadenze <span class=\"_ _22\"></span>contrattuali <span class=\"_ _22\"></span>delle <span class=\"_ _20\"></span>passivit\u00e0 <span class=\"_ _22\"></span>finanziarie <span class=\"_ _22\"></span>in <span class=\"_ _20\"></span>accordo <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>quanto <span class=\"_ _22\"></span>definito<span class=\"_ _264\"> </span>dall\u2019IFRS 7.<table class=\"s w2ec h283\" id=\"_766bc56b-eec5-43eb-9301-3ab166451a06\"><tr><td></td><td></td><td></td><td></td><td class=\"c x3db y17cc w27 h2b\"><div class=\"t m0 x14 he8 y152 ffb9 fs1d fc0 sc0 ls18a ws0\">2024<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x3dc y17cd wc0 he3\"><div class=\"t m0 x124 he8 ycaa ffb9 fs1d fc0 sc0 ls188 ws0\">Al <span class=\"_ _1\"></span>3<span class=\"_ _1f\"></span>1<span class=\"_ _1f\"></span>/1<span class=\"_ _1f\"></span>2<span class=\"_ _1f\"></span>/2<span class=\"_ _1f\"></span>3<span class=\"_ _264\"> </span></div></td><td class=\"c x3dd y17cf w2ed h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls188 ws0\">Va<span class=\"_ _1f\"></span>ria<span class=\"_ _1f\"></span>zio<span class=\"_ _1f\"></span>ne <span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>rea<span class=\"_ _264\"> </span></div></td><td class=\"c x3de y17cf w275 h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls18f ws0\">Inc<span class=\"_ _22\"></span>r<span class=\"_ _20\"></span>e<span class=\"_ _20\"></span>me<span class=\"_ _22\"></span>nt<span class=\"_ _59\"></span>i</div></td><td class=\"c x3df y17cf w2ee h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls19d ws0\">Qu<span class=\"_ _1f\"></span>o<span class=\"_ _21\"> </span>ta<span class=\"_ _21\"> </span> <span class=\"_ _1f\"> </span>c<span class=\"_ _1f\"></span>a<span class=\"_ _1f\"> </span>p<span class=\"_ _1f\"></span>i<span class=\"_ _1f\"></span>ta l<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1f\"> </span>p<span class=\"_ _1f\"></span>a g<span class=\"_ _1f\"></span>a<span class=\"_ _21\"> </span>ta<span class=\"_ _264\"> </span></div></td><td class=\"c x3dc y17cd wc0 he3\"><div class=\"t m0 x118 he8 ycaa ffb9 fs1d fc0 sc0 ls188 ws0\">Al <span class=\"_ _1\"></span>3<span class=\"_ _1f\"></span>1<span class=\"_ _1f\"></span>/1<span class=\"_ _1f\"></span>2<span class=\"_ _1f\"></span>/2<span class=\"_ _1f\"></span>0<span class=\"_ _1f\"></span>2<span class=\"_ _1f\"></span>4<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x3e0 y17d0 w246 h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls189 ws0\">co<span class=\"_ _1f\"></span>ns<span class=\"_ _1f\"></span>o<span class=\"_ _1f\"></span>li<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _264\"> </span></div></td><td class=\"c x3e1 y17d0 w277 h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls188 ws0\">Decrementi<span class=\"_ _264\"> </span></div></td><td class=\"c x3e2 y17d0 w2ef h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls190 ws0\">nel<span class=\"_ _20\"></span> 2<span class=\"_ _1f\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>4<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y17d1 w2f0 h271\"><div class=\"t m0 x1a1 hea y1765 ffba fs1d fc0 sc0 ls188 ws0\">Deb<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>to<span class=\"_ _1f\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _1f\"></span>er IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1<span class=\"_ _1f\"></span>6<span class=\"_ _264\"> </span></div></td><td class=\"c x3e3 y17d1 w27a h271\"><div class=\"t m0 x1a1 hea y1765 ffba fs1d fc0 sc0 ls18a ws0\">86.554<span class=\"_ _264\"> </span></div></td><td class=\"c x399 y17d2 w27e h271\"><div class=\"t m0 x1a1 hea y1765 ffba fs1d fc0 sc0 ls192 ws0\">(1<span class=\"_ _1f\"> </span>8<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>6<span class=\"_ _21\"> </span>4<span class=\"_ _1f\"> </span>5<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x3e4 y17d2 w27c h271\"><div class=\"t m0 x1a1 hea y1765 ffba fs1d fc0 sc0 ls192 ws0\">(4<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>8<span class=\"_ _21\"> </span>0<span class=\"_ _1f\"> </span>5<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x3e5 y17d2 w2f1 h271\"><div class=\"t m0 x1a1 hea y1765 ffba fs1d fc0 sc0 ls192 ws0\">(3<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>8<span class=\"_ _1f\"> </span>8<span class=\"_ _21\"> </span>7<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x3e6 y17d2 w2f2 h271\"><div class=\"t m0 x1a1 hea y1765 ffba fs1d fc0 sc0 ls18a ws0\">59.217<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17d3 w2f3 h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls18b ws0\">Tot<span class=\"_ _22\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _22\"></span> D<span class=\"_ _22\"></span>e<span class=\"_ _20\"></span>bi<span class=\"_ _22\"></span>t<span class=\"_ _22\"></span>o<span class=\"_ _1\"></span> IF<span class=\"_ _59\"></span>RS<span class=\"_ _20\"></span> 16<span class=\"_ _264\"> </span></div></td><td class=\"c x3e7 y17d3 w27a h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls18a ws0\">86.554<span class=\"_ _264\"> </span></div></td><td class=\"c x3e8 y17d3 w2f4 h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls192 ws0\">(1<span class=\"_ _21\"> </span>8<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>6<span class=\"_ _1f\"></span>4<span class=\"_ _21\"> </span>5<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x3e9 y17d3 w2f5 h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls192 ws0\">(4<span class=\"_ _1f\"> </span>.<span class=\"_ _1f\"> </span>8<span class=\"_ _21\"> </span>0<span class=\"_ _21\"> </span>5<span class=\"_ _1f\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x3ea y17d3 w27c h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls192 ws0\">(3<span class=\"_ _21\"> </span>.<span class=\"_ _1f\"></span>8<span class=\"_ _21\"> </span>8<span class=\"_ _1f\"> </span>7<span class=\"_ _21\"> </span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x3eb y17d3 w2f6 h271\"><div class=\"t m0 x1a1 he8 y17ce ffb9 fs1d fc0 sc0 ls18a ws0\">59.<span class=\"_ _22\"></span>217</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-334": {
   "value": "<div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls5 ws0 gs1c5\">Partecipazioni<span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1c6\">La <span class=\"_ _1f\"></span>voce <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span>ogge<span class=\"_ _1\"></span>tto <span class=\"_ _1f\"></span><span class=\"ls8\">accolge <span class=\"_ _1\"></span>la <span class=\"_ _1f\"></span>partecipazione <span class=\"_ _1f\"></span>nella <span class=\"_ _1f\"></span>Societ\u00e0 <span class=\"_ _1f\"></span>Poggio <span class=\"_ _1\"></span>Imperi<span class=\"_ _1\"></span>ale <span class=\"_ _1f\"></span>S.r.l. <span class=\"_ _1\"></span>consolidat<span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>metodo </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1c7\">del Patrimonio <span class=\"_ _22\"></span>Nett<span class=\"_ _1\"></span>o <span class=\"_ _20\"></span>per un <span class=\"_ _20\"></span>40,24%. <span class=\"_ _20\"></span>La societ\u00e0 <span class=\"_ _22\"></span>\u00e8 proprietaria di <span class=\"_ _20\"></span>un <span class=\"_ _20\"></span>immobile<span class=\"ls0\"> <span class=\"_ _20\"></span><span class=\"ls4\">sito in<span class=\"_ _20\"></span> Firenze, <span class=\"_ _22\"></span>in via <span class=\"_ _20\"></span>San <span class=\"_ _20\"></span>Felice </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1c8\">a Ema 2, nel quale <span class=\"_ _20\"></span>viene condotta, a seguito di contratto di locazione, l\u2019attivit<span class=\"_ _20\"></span><span class=\"ls0\">\u00e0 <span class=\"ls8\">di residenza per anziani per <span class=\"_ _20\"></span>75 </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1c9\">posti letto. <span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-335": {
   "value": "Crediti per imposte ant<span class=\"_ _1\"></span>icipate<span class=\"_ _264\"> </span>I <span class=\"_ _21\"></span><span class=\"ls8\">crediti <span class=\"_ _21\"></span>per <span class=\"_ _23\"></span>imposte <span class=\"_ _21\"></span>anticipate <span class=\"_ _23\"></span>al <span class=\"_ _21\"></span>31 <span class=\"_ _21\"></span>dicembre <span class=\"_ _23\"></span>202<span class=\"ls0\">4 <span class=\"_ _21\"></span></span></span>sono <span class=\"_ _21\"></span>pari <span class=\"_ _21\"></span>ad <span class=\"_ _21\"></span>euro <span class=\"_ _23\"></span><span class=\"ls8\">3.535<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls6\">mila <span class=\"_ _21\"></span>me<span class=\"_ _1\"></span>ntre <span class=\"_ _21\"></span>il <span class=\"_ _23\"></span>fondo <span class=\"_ _21\"></span>impo<span class=\"_ _1\"></span>ste<span class=\"_ _264\"> </span></span></span></span>differite \u00e8 pari a euro 3.452<span class=\"ls0\"> <span class=\"ls6\">mila e per<span class=\"_ _1\"></span>tanto il valor<span class=\"_ _1\"></span>e netto \u00e8 pari <span class=\"_ _1\"></span>ad euro </span></span>83<span class=\"ls0\"> <span class=\"ls6\">mila.<span class=\"_ _264\"> </span></span></span>La <span class=\"_ _85\"> </span>c<span class=\"_ _1\"></span>ontabilizzazione <span class=\"_ _df\"> </span>delle <span class=\"_ _df\"> </span>imposte <span class=\"_ _85\"> </span>an<span class=\"_ _1\"></span>ticipate <span class=\"_ _df\"> </span>\u00e8 <span class=\"_ _85\"> </span>stata <span class=\"_ _df\"> </span>effettuata <span class=\"_ _df\"> </span>dalla <span class=\"_ _df\"> </span>Capogruppo <span class=\"_ _df\"> </span>Eukedos <span class=\"_ _85\"> </span>S.<span class=\"_ _1\"></span>p.A. <span class=\"_ _df\"> </span>in<span class=\"_ _264\"> </span>considerazione <span class=\"_ _23\"></span>dei <span class=\"_ _21\"></span>ri<span class=\"_ _1\"></span>sultati <span class=\"_ _23\"></span>derivanti <span class=\"_ _23\"></span>dal <span class=\"_ _21\"></span>pi<span class=\"_ _1\"></span>ano <span class=\"_ _21\"></span>pluri<span class=\"_ _1\"></span>ennale <span class=\"_ _21\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _21\"></span>societ<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _21\"></span>del <span class=\"_ _23\"></span>Gruppo <span class=\"_ _23\"></span>che <span class=\"_ _23\"></span>risultano <span class=\"_ _23\"></span>essere <span class=\"_ _23\"></span>in<span class=\"_ _264\"> </span>consolidato fiscale con Eukedos S.p.A.. In accordo al criterio di riportabil<span class=\"_ _1\"></span>it\u00e0 illimitata delle perdite fiscali, gli<span class=\"_ _264\"> </span>Amministratori ritengono p<span class=\"_ _1\"></span>robabile la recuperab<span class=\"_ _1\"></span>ilit\u00e0 delle perdite <span class=\"_ _1\"></span>fiscali suddette.<span class=\"_ _264\"> </span>Si riepiloga di seguito il dettaglio dell<span class=\"_ _1\"></span>e imposte ant<span class=\"ls4\">icipate: </span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span><span class=\"ls8\">202<span class=\"ls0\">4 <span class=\"_ _1\"></span></span>gli <span class=\"_ _1\"></span>amministratori <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Eukedos<span class=\"ls0\"> <span class=\"ls7\">S.p.<span class=\"_ _1\"></span>A. hanno <span class=\"_ _1\"></span>confer<span class=\"_ _1\"></span>mato l<span class=\"_ _1\"></span>a val<span class=\"_ _1\"></span>utazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>recuperabilit\u00e0<span class=\"_ _264\"> </span></span></span></span>delle <span class=\"_ _1f\"></span>imposte <span class=\"_ _1f\"></span>anticipate <span class=\"_ _21\"></span>generatesi <span class=\"_ _1f\"></span>dalle <span class=\"_ _1f\"></span>di<span class=\"_ _1\"></span>fferenze <span class=\"_ _1f\"></span>temporanee <span class=\"_ _1f\"></span>tra <span class=\"_ _21\"></span>i <span class=\"_ _1f\"></span>valori <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>bilancio <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>i <span class=\"_ _21\"></span>valori <span class=\"_ _1f\"></span>fiscali <span class=\"_ _1f\"></span>delle<span class=\"_ _264\"> </span>relative <span class=\"_ _1f\"></span>attivit\u00e0/passivit\u00e0 <span class=\"_ _1f\"></span>nonch\u00e9 <span class=\"_ _1f\"></span>sulle <span class=\"_ _21\"></span>perdite <span class=\"_ _1f\"></span>fiscali<span class=\"ls9\">. <span class=\"_ _1f\"></span>La <span class=\"_ _21\"></span>suddetta <span class=\"_ _1f\"></span></span>recuperabilit\u00e0 <span class=\"_ _1f\"></span>trova <span class=\"_ _1f\"></span>il <span class=\"_ _21\"></span>proprio <span class=\"_ _1f\"></span>fondamento<span class=\"_ _264\"> </span>sulle previsioni di futuri risultati positivi previsti dai pian<span class=\"_ _20\"></span>i aziendali elaborati.<span class=\"_ _264\"> </span>Si <span class=\"_ _21\"></span>s<span class=\"_ _1\"></span>egnala <span class=\"_ _21\"></span>che <span class=\"_ _23\"></span>il <span class=\"_ _23\"></span>credito <span class=\"_ _23\"></span>complessivo <span class=\"_ _23\"></span>teoricamente <span class=\"_ _23\"></span>iscrivi<span class=\"_ _1\"></span>bile <span class=\"_ _23\"></span>sulle <span class=\"_ _23\"></span>perdite <span class=\"_ _23\"></span>fiscali <span class=\"_ _23\"></span>risultanti <span class=\"_ _23\"></span>dal <span class=\"_ _23\"></span>consolidato<span class=\"_ _264\"> </span>fiscale <span class=\"_ _df\"> </span>di <span class=\"_ _df\"> </span>Eukedos <span class=\"_ _85\"> </span>S.p.A., <span class=\"_ _df\"> </span>pari <span class=\"_ _df\"> </span>a <span class=\"_ _df\"> </span>complessivi <span class=\"_ _df\"> </span>euro <span class=\"_ _df\"> </span>17.688 <span class=\"_ _85\"> </span>mila, <span class=\"_ _df\"> </span>ammonterebbe <span class=\"_ _df\"> </span>a <span class=\"_ _df\"> </span>euro <span class=\"_ _df\"> </span>4.245 <span class=\"_ _85\"> </span>mila.<span class=\"_ _264\"> </span>Tuttavia, in virt\u00f9 delle previsioni risultanti d<span class=\"ls8\">ai suddetti piani aziendali, si \u00e8 ritenuto opportuno, coerentemente</span><table class=\"s w2a6 h275\" id=\"_6bc611f9-3638-49e6-9090-3f1c65fbcb65\"><tr><td></td><td class=\"c x346 y177e wa8 hfd\"><div class=\"t m27 x156 hf9 yd1b ff9d fs20 fc0 sc0 ls193 ws0\">IMPO<span class=\"_ _1f\"></span>STE <span class=\"_ _1\"></span>DIF<span class=\"_ _1f\"></span>FER<span class=\"_ _1\"></span>ITE<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y177f w2a7 h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls193 ws0\">Impo<span class=\"_ _1f\"></span>st<span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>dif<span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1780 w2a8 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls196 ws0\">Avv<span class=\"_ _1\"></span>iam<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>ti e r<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>alutazio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x347 y1780 w299 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">7.318</div></td><td class=\"c x348 y1780 w2a9 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">24% <span class=\"_ _20\"></span>- <span class=\"_ _20\"></span>27,9%<span class=\"_ _264\"> </span></div></td><td class=\"c x349 y1780 w291 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">2.042<span class=\"_ _264\"> </span></div></td><td class=\"c x34a y1780 w299 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">7.705</div></td><td class=\"c x34b y1780 w2aa h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">24%<span class=\"_ _20\"></span> - <span class=\"_ _20\"></span>27,9%</div></td><td class=\"c x34c y1780 w291 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">2.149<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1781 w2ab h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls198 ws0\">Plu<span class=\"_ _1\"></span>sv<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ate<span class=\"_ _1\"></span>iz<span class=\"_ _1\"></span>za<span class=\"_ _1\"></span>te<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x34d y1781 w2ac h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">406</div></td><td class=\"c x34e y1781 w292 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">24,00%<span class=\"_ _264\"> </span></div></td><td class=\"c x34f y1781 w2ad h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">97<span class=\"_ _264\"> </span></div></td><td class=\"c x350 y1781 w290 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">203</div></td><td class=\"c x351 y1781 w2ae h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">24,00%<span class=\"_ _264\"> </span></div></td><td class=\"c x352 y1781 w296 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">48<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1782 w294 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls196 ws0\">Altre v<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>iazion<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x353 y1782 w28e h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">2.244<span class=\"_ _264\"> </span></div></td><td class=\"c x354 y1782 w2af h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">24% <span class=\"_ _20\"></span>- 27,<span class=\"_ _20\"></span>9%<span class=\"_ _264\"> </span></div></td><td class=\"c x355 y1782 w290 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">542<span class=\"_ _264\"> </span></div></td><td class=\"c x356 y1782 w291 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">5.211</div></td><td class=\"c x357 y1782 w2b0 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">24%<span class=\"_ _20\"></span> -<span class=\"_ _20\"></span> 27,9%</div></td><td class=\"c x358 y1782 w291 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">1.255<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x359 y1783 w2b1 h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls199 ws0\">To<span class=\"_ _1\"></span>t<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>imp<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>if<span class=\"_ _1f\"></span>f<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x35a y1783 w291 h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls195 ws0\">9.968<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x35b y1783 w299 h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls195 ws0\">2.681<span class=\"_ _264\"> </span></div></td><td class=\"c x35c y1783 w2a3 h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls195 ws0\">13.120<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x35d y1783 w299 h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls195 ws0\">3.452<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w283 h272\" id=\"_44e9d9c4-5830-40d3-a5f4-e46ce081c6d1\"><tr><td></td><td></td><td class=\"c x310 y1769 wa9 hfd\"><div class=\"t m27 x7 hf9 yd1f ff9d fs20 fc0 sc0 ls195 ws0\">31/<span class=\"_ _20\"></span>12/<span class=\"_ _20\"></span>23<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x311 y1769 waa hfd\"><div class=\"t m27 x92 hf9 yd1f ff9d fs20 fc0 sc0 ls195 ws0\">31/<span class=\"_ _20\"></span>12/<span class=\"_ _20\"></span>24</div></td><td></td></tr><tr><td class=\"c x22a y176a wa8 hfe\"><div class=\"t m27 x0 hf9 yd1d ff9d fs20 fc0 sc0 ls194 ws0\"> Des<span class=\"_ _22\"></span>crizi<span class=\"_ _20\"></span>one </div></td><td class=\"c x312 y176c w284 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls194 ws0\">Ammon<span class=\"_ _1\"></span>tare</div></td><td class=\"c x313 y176c w285 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls194 ws0\">Al<span class=\"_ _20\"></span>iquo<span class=\"_ _1\"></span>ta</div></td><td class=\"c x314 y176c w286 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls194 ws0\">Imp<span class=\"_ _1\"></span>ost<span class=\"_ _20\"></span>e</div></td><td class=\"c x315 y176c w287 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls194 ws0\">Ammon<span class=\"_ _1\"></span>tare dell<span class=\"_ _22\"></span>e</div></td><td class=\"c x316 y176c w288 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls194 ws0\">Al<span class=\"_ _20\"></span>iquo<span class=\"_ _1\"></span>ta</div></td><td class=\"c x317 y176c w286 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls194 ws0\">Imp<span class=\"_ _1\"></span>ost<span class=\"_ _20\"></span>e<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x318 y176d w289 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">del<span class=\"_ _22\"></span>le<span class=\"_ _20\"></span> di<span class=\"_ _22\"></span>ffer<span class=\"_ _20\"></span>enz<span class=\"_ _22\"></span>e</div></td><td class=\"c x319 y176d w28a h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls19a ws0\">fis<span class=\"_ _22\"></span>cal<span class=\"_ _20\"></span>e</div></td><td class=\"c x31a y176d w28b h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls19b ws0\">anticipate</div></td><td class=\"c x31b y176d w28c h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">di<span class=\"_ _20\"></span>ffe<span class=\"_ _20\"></span>re<span class=\"_ _20\"></span>nz<span class=\"_ _20\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x31c y176d w28a h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls19a ws0\">fis<span class=\"_ _22\"></span>cal<span class=\"_ _20\"></span>e</div></td><td class=\"c x31d y176d w28b h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls19b ws0\">anticipate<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x22a y176e wa7 hf8\"><div class=\"t m27 x83 hf9 yd06 ff9d fs20 fc0 sc0 ls193 ws0\">Impo<span class=\"_ _1f\"></span>st<span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ipa<span class=\"_ _1f\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x31e y176f w28d h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls194 ws0\">Ammor<span class=\"_ _1\"></span>tamenti<span class=\"_ _20\"></span> e s<span class=\"_ _22\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _20\"></span>ioni dedu<span class=\"_ _1\"></span>cibil<span class=\"_ _22\"></span>i in period<span class=\"_ _1\"></span>i di i<span class=\"_ _20\"></span>mpo<span class=\"_ _1\"></span>st<span class=\"_ _20\"></span>a s<span class=\"_ _22\"></span>u<span class=\"_ _1\"></span>cces<span class=\"_ _20\"></span>s<span class=\"_ _20\"></span>ivi<span class=\"_ _264\"> </span></div></td><td class=\"c x31f y1771 w28e h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">1.885</div></td><td class=\"c x320 y1771 w28f h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">27,90%<span class=\"_ _264\"> </span></div></td><td class=\"c x321 y1771 w290 h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">526<span class=\"_ _264\"> </span></div></td><td class=\"c x322 y1771 w291 h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">1.840</div></td><td class=\"c x323 y1771 w292 h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">27,90%<span class=\"_ _264\"> </span></div></td><td class=\"c x324 y1771 w290 h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">513<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x31e y1772 w293 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls194 ws0\">Acca<span class=\"_ _20\"></span>ntonam<span class=\"_ _1\"></span>enti<span class=\"_ _20\"></span> a fon<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> sval<span class=\"_ _20\"></span>utazi<span class=\"_ _20\"></span>one crediti<span class=\"_ _20\"></span> e a fond<span class=\"_ _1\"></span>i ris<span class=\"_ _22\"></span>chi<span class=\"_ _264\"> </span></div></td><td class=\"c x31f y1773 w28e h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">2.208</div></td><td class=\"c x320 y1773 w28f h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">27,90%<span class=\"_ _264\"> </span></div></td><td class=\"c x321 y1773 w290 h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">530<span class=\"_ _264\"> </span></div></td><td class=\"c x322 y1773 w291 h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">2.208</div></td><td class=\"c x323 y1773 w292 h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">27,90%<span class=\"_ _264\"> </span></div></td><td class=\"c x324 y1773 w290 h274\"><div class=\"t m27 x1a1 hfb y1770 ff9e fs20 fc0 sc0 ls195 ws0\">531<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x325 y1774 w294 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls196 ws0\">Altre v<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>iazion<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x326 y1774 w290 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">272</div></td><td class=\"c x327 y1774 w295 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">24%<span class=\"_ _264\"> </span></div></td><td class=\"c x328 y1774 w296 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">67<span class=\"_ _264\"> </span></div></td><td class=\"c x329 y1774 w290 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">580</div></td><td class=\"c x32a y1774 w295 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">24%<span class=\"_ _264\"> </span></div></td><td class=\"c x32b y1774 w297 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">143<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x32c y1776 w298 h273\"><div class=\"t m27 x1a1 hfc y1775 ff9f fs20 fc0 sc0 ls197 ws0\">Totale i<span class=\"_ _22\"></span>m<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>s<span class=\"_ _20\"></span>te an<span class=\"_ _20\"></span>ti<span class=\"_ _22\"></span>cipate<span class=\"_ _264\"> </span></div></td><td class=\"c x32d y1776 w28e h273\"><div class=\"t m27 x1a1 hfc y1775 ff9f fs20 fc0 sc0 ls195 ws0\">4.365<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x32e y1776 w291 h273\"><div class=\"t m27 x1a1 hfc y1775 ff9f fs20 fc0 sc0 ls195 ws0\">1.123<span class=\"_ _264\"> </span></div></td><td class=\"c x32f y1776 w299 h273\"><div class=\"t m27 x1a1 hfc y1775 ff9f fs20 fc0 sc0 ls195 ws0\">4.628<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x330 y1776 w299 h273\"><div class=\"t m27 x1a1 hfc y1775 ff9f fs20 fc0 sc0 ls195 ws0\">1.187<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x325 y1778 w29a h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls197 ws0\">Perd<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>te fis<span class=\"_ _22\"></span>cali p<span class=\"_ _22\"></span>regres<span class=\"_ _20\"></span>s<span class=\"_ _20\"></span>e<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x325 y1779 w29b h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls198 ws0\">Per<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>iscali<span class=\"_ _1\"></span> in<span class=\"_ _1f\"></span> m<span class=\"_ _1\"></span>isu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>ita<span class=\"_ _1\"></span>ta<span class=\"_ _264\"> </span></div></td><td class=\"c x331 y1779 w29c h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">10.415</div></td><td class=\"c x332 y1779 w29d h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">24%<span class=\"_ _264\"> </span></div></td><td class=\"c x333 y1779 w299 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">2.514<span class=\"_ _264\"> </span></div></td><td class=\"c x334 y1779 w291 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">9.785</div></td><td class=\"c x335 y1779 w29d h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">24%<span class=\"_ _264\"> </span></div></td><td class=\"c x336 y1779 w299 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">2.348<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x325 y177a w29e h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls198 ws0\">Per<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ite<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>iscali<span class=\"_ _1\"></span> in<span class=\"_ _1f\"></span> m<span class=\"_ _1\"></span>isu<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>ita<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>(<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>tic<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>te)<span class=\"_ _264\"> </span></div></td><td class=\"c x337 y177a w28e h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">7.903<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x338 y177a w29f h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td><td class=\"c x339 y177a w299 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls195 ws0\">7.903<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x33a y177a w2a0 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x325 y177b w2a1 h273\"><div class=\"t m27 x1a1 hfb y176b ff9e fs20 fc0 sc0 ls198 ws0\">Per<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ita<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _1\"></span>iscale<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1f\"></span>0<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x33b y177c w2a2 h273\"><div class=\"t m27 x1a1 hfc y1775 ff9f fs20 fc0 sc0 ls197 ws0\">Totale i<span class=\"_ _22\"></span>m<span class=\"_ _1\"></span>p. a<span class=\"_ _1\"></span>nt<span class=\"_ _20\"></span>. att<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>ne<span class=\"_ _20\"></span>nt<span class=\"_ _20\"></span>i per<span class=\"_ _22\"></span>dite fi<span class=\"_ _20\"></span>s<span class=\"_ _20\"></span>cali<span class=\"_ _264\"> </span></div></td><td class=\"c x33c y177c w29c h273\"><div class=\"t m27 x1a1 hfc y1775 ff9f fs20 fc0 sc0 ls195 ws0\">18.318<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x33d y177c w299 h273\"><div class=\"t m27 x1a1 hfc y1775 ff9f fs20 fc0 sc0 ls195 ws0\">2.514<span class=\"_ _264\"> </span></div></td><td class=\"c x33e y177c w2a3 h273\"><div class=\"t m27 x1a1 hfc y1775 ff9f fs20 fc0 sc0 ls195 ws0\">17.688<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x33f y177c w299 h273\"><div class=\"t m27 x1a1 hfc y1775 ff9f fs20 fc0 sc0 ls195 ws0\">2.348<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x340 y177d w2a4 h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls199 ws0\">To<span class=\"_ _1\"></span>t<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>imp<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x341 y177d w29c h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls195 ws0\">22.684<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x342 y177d w299 h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls195 ws0\">3.637<span class=\"_ _264\"> </span></div></td><td class=\"c x343 y177d w2a3 h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls195 ws0\">22.317<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x344 y177d w2a5 h273\"><div class=\"t m27 x1a1 hf9 y1777 ff9d fs20 fc0 sc0 ls195 ws0\">3.<span class=\"_ _20\"></span>535<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1cb\">a <span class=\"_ _1f\"></span>quanto <span class=\"_ _21\"></span>fatto <span class=\"_ _21\"></span>nel <span class=\"_ _1f\"></span>corso <span class=\"_ _21\"></span>dei <span class=\"_ _21\"></span>precedenti <span class=\"_ _1f\"></span>esercizi, <span class=\"_ _21\"></span>iscrivere <span class=\"_ _21\"></span>imposte <span class=\"_ _1f\"></span>anti<span class=\"_ _1\"></span>cipate <span class=\"_ _1f\"></span>solo <span class=\"_ _21\"></span>sull\u2019importo <span class=\"_ _21\"></span>di <span class=\"_ _1f\"></span>euro <span class=\"_ _21\"></span>9.785 </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls6 ws0 gs1cc\">mila <span class=\"_ _1f\"></span><span class=\"ls0\">- <span class=\"_ _21\"></span><span class=\"ls8\">e <span class=\"_ _1f\"></span>dunque <span class=\"_ _1f\"></span>per <span class=\"_ _21\"></span>euro <span class=\"_ _1f\"></span>2.348 <span class=\"_ _21\"></span>mila <span class=\"_ _1f\"></span></span>\u2013 <span class=\"_ _1f\"></span><span class=\"ls8\">non <span class=\"_ _21\"></span>considerando <span class=\"_ _1f\"></span>le <span class=\"_ _21\"></span>perdite <span class=\"_ _1f\"></span>fiscali <span class=\"_ _21\"></span>realizzate <span class=\"_ _1f\"></span>nel <span class=\"_ _21\"></span>corso <span class=\"_ _1f\"></span>degli <span class=\"_ _21\"></span>esercizi </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1cd\">2015, 2016, 2017,<span class=\"_ _1\"></span> 2018 e <span class=\"_ _1\"></span>2020. L\u2019utilizzo <span class=\"_ _1\"></span>delle perdi<span class=\"_ _1\"></span>te dell\u2019esercizio, <span class=\"_ _1\"></span>coerentemente con <span class=\"_ _1\"></span>quanto indicato <span class=\"_ _1\"></span>nei </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1ce\">suddetti<span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls8\">piani</span> <span class=\"_ _1f\"></span><span class=\"ls8\">aziendali, <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1f\"></span>stato <span class=\"_ _1f\"></span>imputato <span class=\"_ _1f\"></span>alle <span class=\"_ _1f\"></span>perdite <span class=\"_ _1f\"></span>fiscali <span class=\"_ _1f\"></span>riportabili <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>quali <span class=\"_ _1f\"></span>si <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1f\"></span>provveduto <span class=\"_ _1f\"></span>nel <span class=\"_ _1f\"></span>corso </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1cf\">dei passati esercizi ad iscrivere imposte ant<span class=\"_ _1\"></span>icipate.<span class=\"ffe fs6 ls0\"> </span></div>Crediti tributari<span class=\"_ _264\"> </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<span class=\"_ _264\"> </span>L\u2019incremento del credito<span class=\"_ _1\"></span> verso Erario per <span class=\"ls4\">IVA \u00e8 generato dall\u2019attivit\u00e0 di costruzione delle tre nuove RSA. </span>La<span class=\"ls0\"> <span class=\"ls8\">voce \u201cAltri crediti verso l\u2019Erario\u201d accoglie <span class=\"ls4\">il credito d\u2019imposta </span>edilizio acquistato nel corso del<span class=\"_ _1\"></span>l\u2019esercizio<span class=\"_ _264\"> </span></span></span>e non ancora utilizza<span class=\"ls4\">to,<span class=\"ls0\"> </span></span>anni e crediti tributari per ant<span class=\"_ _1\"></span>icipazione a favore dei<span class=\"ls0\"> </span>dipendenti. <table class=\"s w2bc h279\" id=\"_94c1884c-b654-4df5-92b0-d8d18989fa22\"><tr><td></td><td class=\"c x376 y178f w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa5 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x377 y178f w2b3 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa5 fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x378 y1790 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa5 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x379 y1790 w192 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa5 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1791 w2bd h250\"><div class=\"t m0 x1a1 h29 y1633 ffa6 fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>diti<span class=\"_ _22\"></span> ve<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>so Er<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>io pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> I<span class=\"_ _1\"></span>V<span class=\"_ _1\"></span>A<span class=\"_ _264\"> </span></div></td><td class=\"c x37a y1791 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffa6 fs8 fc0 sc0 ls0 ws0\">650<span class=\"_ _264\"> </span></div></td><td class=\"c x37b y1791 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffa6 fs8 fc0 sc0 ls0 ws0\">1.220<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1792 w2be h250\"><div class=\"t m0 x1a1 h29 y1633 ffa6 fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>diti<span class=\"_ _22\"></span> pe<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span> e<span class=\"_ _1f\"></span>c<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>e<span class=\"_ _1\"></span>de<span class=\"_ _1f\"></span>nz<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span> im<span class=\"_ _22\"></span>poste<span class=\"_ _1\"></span> ve<span class=\"_ _1f\"></span>rsa<span class=\"_ _1f\"></span>t<span class=\"_ _20\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x37c y1792 w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffa6 fs8 fc0 sc0 ls0 ws0\">59<span class=\"_ _264\"> </span></div></td><td class=\"c x37d y1792 w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffa6 fs8 fc0 sc0 ls0 ws0\">92<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1793 w2bf h250\"><div class=\"t m0 x1a1 h29 y1633 ffa6 fs8 fc0 sc0 ls0 ws0\">Altri c<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>dit<span class=\"_ _22\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>so l'<span class=\"_ _22\"></span>Er<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>io<span class=\"_ _264\"> </span></div></td><td class=\"c x37e y1793 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffa6 fs8 fc0 sc0 ls0 ws0\">125<span class=\"_ _264\"> </span></div></td><td class=\"c x37f y1793 w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffa6 fs8 fc0 sc0 ls0 ws0\">29<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa5 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x380 y1794 w180 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa5 fs8 fc0 sc0 ls0 ws0\">834<span class=\"_ _264\"> </span></div></td><td class=\"c x381 y1794 w1a6 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa5 fs8 fc0 sc0 ls0 ws0\">1.341<span class=\"_ _264\"> </span></div></td></tr></table>Debiti tributari<span class=\"_ _264\"> </span>La voce in <span class=\"ls8\">oggetto risulta cos\u00ec composta:</span><table class=\"s w2f7 h27d\" id=\"_ed4d8e7e-b1c4-4488-9c12-28ecc7cdf574\"><tr><td></td><td class=\"c x3ed y17a3 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffbe fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x3ee y17a3 w2b3 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffbe fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x3ef y17a4 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffbe fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x3f0 y17a4 w192 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffbe fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a6 w2f8 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffbf fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>bit<span class=\"_ _22\"></span>i pe<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span> i<span class=\"_ _20\"></span>mpos<span class=\"_ _20\"></span>t<span class=\"_ _20\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x3f1 y17a6 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffbf fs8 fc0 sc0 ls0 ws0\">128<span class=\"_ _264\"> </span></div></td><td class=\"c x3f2 y17a6 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffbf fs8 fc0 sc0 ls0 ws0\">176<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a7 w2f9 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffbf fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>te<span class=\"_ _1\"></span>nute d'ac<span class=\"_ _1f\"></span>c<span class=\"_ _1f\"></span>ont<span class=\"_ _20\"></span>o l<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>vor<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x3f3 y17a7 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffbf fs8 fc0 sc0 ls0 ws0\">537<span class=\"_ _264\"> </span></div></td><td class=\"c x3f4 y17a7 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffbf fs8 fc0 sc0 ls0 ws0\">421<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y179d w2fa h24f\"><div class=\"t m0 x1a1 h29 y1633 ffbf fs8 fc0 sc0 ls0 ws0\">Altri de<span class=\"_ _1\"></span>bit<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span> tribut<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x3f5 y179d w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffbf fs8 fc0 sc0 ls0 ws0\">1.642<span class=\"_ _264\"> </span></div></td><td class=\"c x3f6 y179d w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffbf fs8 fc0 sc0 ls0 ws0\">431<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffbe fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x3f7 y1794 w170 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffbe fs8 fc0 sc0 ls0 ws0\">2.308<span class=\"_ _264\"> </span></div></td><td class=\"c x1a3 y1794 w170 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffbe fs8 fc0 sc0 ls0 ws0\">1.028</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-306": {
   "value": "Commento alle principali voci della situazione patrimoniale<span class=\"_ _264\"> </span>Patrimonio netto<span class=\"ffc ls0\"> </span>Il patrimonio netto consolidato al <span class=\"ls8\">31<span class=\"ls0\"> </span>dicembre 202<span class=\"ls0\">4 </span>ed al 31 dicembre 202<span class=\"ls0\">3 </span>\u00e8 costituito come segue:<span class=\"_ _264\"> </span></span>Il <span class=\"_ _26\"> </span>capitale <span class=\"_ _26\"> </span>sociale <span class=\"_ _2c\"> </span>di <span class=\"_ _26\"> </span>Eukedos <span class=\"_ _2c\"> </span>S.p.A. <span class=\"_ _26\"> </span>al <span class=\"_ _2c\"> </span><span class=\"ls8\">31 <span class=\"_ _26\"> </span>dicembre<span class=\"ls0\"> <span class=\"_ _26\"> </span></span>202<span class=\"ls0\">4 <span class=\"_ _2c\"> </span></span>\u00e8 <span class=\"_ _26\"> </span>pari <span class=\"_ _2c\"> </span>ad <span class=\"_ _26\"> </span>euro <span class=\"_ _2c\"> </span>28.839.439<span class=\"ls0\">,</span>11<span class=\"ls0\"> <span class=\"_ _26\"> </span></span></span>suddiviso <span class=\"_ _2c\"> </span>in <span class=\"_ _26\"> </span>n.<span class=\"_ _264\"> </span>22.741.628<span class=\"ff12 fs5 ls0\"> </span>azioni.<span class=\"_ _264\"> </span>La voce \u201cRiserve\u201d \u00e8 c<span class=\"_ _1\"></span>os\u00ec costituita:<span class=\"_ _264\"> </span>Le rise<span class=\"_ _1\"></span>rve si<span class=\"_ _1\"></span> movimenta<span class=\"_ _1\"></span>no olt<span class=\"_ _1\"></span>re che<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risultato <span class=\"_ _1\"></span>dell\u2019e<span class=\"_ _1\"></span>sercizio <span class=\"_ _1\"></span>prec<span class=\"ls8\">edente <span class=\"_ _1\"></span>anche per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>19<span class=\"_ _264\"> </span></span>del <span class=\"_ _1\"></span>TFR <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>movimentazione <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>da<span class=\"ls0\">i <span class=\"_ _1\"></span></span>derivat<span class=\"ls0\">i <span class=\"_ _1\"></span><span class=\"ls4\">IRS <span class=\"_ _1\"></span></span></span>collegati <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>mutui <span class=\"_ _1\"></span>in <span class=\"_ _1f\"></span>essere. <span class=\"ls4\">si <span class=\"_ _1\"></span>veda <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>dettagli <span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></span>relative <span class=\"_ _22\"></span>voci.<span class=\"ls0\"> <span class=\"_ _20\"></span><span class=\"ls7\">Si <span class=\"_ _22\"></span>veda per <span class=\"_ _22\"></span>dettagli <span class=\"_ _22\"></span>il prospetto <span class=\"_ _22\"></span>\u201cProspetto <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>movimentazione <span class=\"_ _20\"></span>del <span class=\"_ _22\"></span>Pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _22\"></span>netto consolidato\u201d.</span></span><table class=\"s w2c8 h27c\" id=\"_37bada71-ab80-4e20-a3ff-7a425f7398a7\"><tr><td></td><td class=\"c x399 y179e w165 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x39a y179e w165 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x39b y179f w167 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x39c y179f w167 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a0 w17c h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> soc<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x39d y17a0 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">28.704<span class=\"_ _264\"> </span></div></td><td class=\"c x39e y17a0 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">28.704<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1697 w17d h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ve<span class=\"_ _264\"> </span></div></td><td class=\"c x39f y1697 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">1.661<span class=\"_ _264\"> </span></div></td><td class=\"c x3a0 y1697 w180 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">655<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a1 w2c9 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">Util<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>/(P<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>di<span class=\"_ _20\"></span>t<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>)<span class=\"_ _1f\"></span> de<span class=\"_ _1\"></span>ll<span class=\"_ _20\"></span>'<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>iz<span class=\"_ _1\"></span>io del Gr<span class=\"_ _1f\"></span>uppo<span class=\"_ _264\"> </span></div></td><td class=\"c x3a1 y17a1 w17f h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>524)<span class=\"_ _264\"> </span></div></td><td class=\"c x3a2 y17a1 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">556<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a2 w181 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">Pat<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>imon<span class=\"_ _20\"></span>io n<span class=\"_ _22\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _1f\"></span>o d<span class=\"_ _22\"></span>i G<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>u<span class=\"_ _20\"></span>p<span class=\"_ _22\"></span>po<span class=\"_ _264\"> </span></div></td><td class=\"c x3a3 y17a2 w194 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.840<span class=\"_ _264\"> </span></div></td><td class=\"c x3a4 y17a2 w169 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.915<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y169b w253 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x3a5 y169b w194 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.840<span class=\"_ _264\"> </span></div></td><td class=\"c x3a6 y169b w169 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.915<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w2ca h27d\" id=\"_c9d3b678-8e84-4a47-9bb8-ae734a0d6068\"><tr><td></td><td class=\"c x3a8 y17a3 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x3a9 y17a3 w2cb h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1f\"></span>d<span class=\"_ _22\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x3aa y17a4 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x3ab y17a4 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a5 w2cc h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>va<span class=\"_ _1f\"></span> le<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x3ac y17a5 w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">1.357<span class=\"_ _264\"> </span></div></td><td class=\"c x3ad y17a5 w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">1.357<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a6 w2cd h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>va<span class=\"_ _1f\"></span> I<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>S<span class=\"_ _20\"></span> 19 r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>vise<span class=\"_ _1\"></span>d<span class=\"_ _264\"> </span></div></td><td class=\"c x3ae y17a6 w196 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>81)<span class=\"_ _264\"> </span></div></td><td class=\"c x3af y17a6 w2ce h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">(84)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a7 w2cf h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>va<span class=\"_ _1f\"></span> c<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>sh f<span class=\"_ _1\"></span>low he<span class=\"_ _1\"></span>dge<span class=\"_ _264\"> </span></div></td><td class=\"c x3b0 y17a7 w17f h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>140)<span class=\"_ _264\"> </span></div></td><td class=\"c x3b1 y17a7 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">43<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a8 w2d0 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _1f\"></span> r<span class=\"_ _1\"></span>is<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>ve<span class=\"_ _264\"> </span></div></td><td class=\"c x3b2 y17a8 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">524<span class=\"_ _264\"> </span></div></td><td class=\"c x3b3 y17a8 w17f h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>661)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x3b4 y1794 w170 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">1.661<span class=\"_ _264\"> </span></div></td><td class=\"c x3b5 y1794 w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">655</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "Commento alle principali voci della situazione patrimoniale<span class=\"_ _264\"> </span>Il patrimonio netto consolidato al <span class=\"ls8\">31<span class=\"ls0\"> </span>dicembre 202<span class=\"ls0\">4 </span>ed al 31 dicembre 202<span class=\"ls0\">3 </span>\u00e8 costituito come segue:<span class=\"_ _264\"> </span></span>Il <span class=\"_ _26\"> </span>capitale <span class=\"_ _26\"> </span>sociale <span class=\"_ _2c\"> </span>di <span class=\"_ _26\"> </span>Eukedos <span class=\"_ _2c\"> </span>S.p.A. <span class=\"_ _26\"> </span>al <span class=\"_ _2c\"> </span><span class=\"ls8\">31 <span class=\"_ _26\"> </span>dicembre<span class=\"ls0\"> <span class=\"_ _26\"> </span></span>202<span class=\"ls0\">4 <span class=\"_ _2c\"> </span></span>\u00e8 <span class=\"_ _26\"> </span>pari <span class=\"_ _2c\"> </span>ad <span class=\"_ _26\"> </span>euro <span class=\"_ _2c\"> </span>28.839.439<span class=\"ls0\">,</span>11<span class=\"ls0\"> <span class=\"_ _26\"> </span></span></span>suddiviso <span class=\"_ _2c\"> </span>in <span class=\"_ _26\"> </span>n.<span class=\"_ _264\"> </span>22.741.628<span class=\"ff12 fs5 ls0\"> </span>azioni.<span class=\"_ _264\"> </span><table class=\"s w2c8 h27c\" id=\"_37bada71-ab80-4e20-a3ff-7a425f7398a7\"><tr><td></td><td class=\"c x399 y179e w165 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x39a y179e w165 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x39b y179f w167 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x39c y179f w167 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a0 w17c h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> soc<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x39d y17a0 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">28.704<span class=\"_ _264\"> </span></div></td><td class=\"c x39e y17a0 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">28.704<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1697 w17d h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ve<span class=\"_ _264\"> </span></div></td><td class=\"c x39f y1697 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">1.661<span class=\"_ _264\"> </span></div></td><td class=\"c x3a0 y1697 w180 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">655<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a1 w2c9 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">Util<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>/(P<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>di<span class=\"_ _20\"></span>t<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>)<span class=\"_ _1f\"></span> de<span class=\"_ _1\"></span>ll<span class=\"_ _20\"></span>'<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>iz<span class=\"_ _1\"></span>io del Gr<span class=\"_ _1f\"></span>uppo<span class=\"_ _264\"> </span></div></td><td class=\"c x3a1 y17a1 w17f h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>524)<span class=\"_ _264\"> </span></div></td><td class=\"c x3a2 y17a1 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">556<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a2 w181 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">Pat<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>imon<span class=\"_ _20\"></span>io n<span class=\"_ _22\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _1f\"></span>o d<span class=\"_ _22\"></span>i G<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>u<span class=\"_ _20\"></span>p<span class=\"_ _22\"></span>po<span class=\"_ _264\"> </span></div></td><td class=\"c x3a3 y17a2 w194 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.840<span class=\"_ _264\"> </span></div></td><td class=\"c x3a4 y17a2 w169 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.915<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y169b w253 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x3a5 y169b w194 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.840<span class=\"_ _264\"> </span></div></td><td class=\"c x3a6 y169b w169 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.915<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-337": {
   "value": "Altre attivit\u00e0 non co<span class=\"_ _1\"></span>rrenti<span class=\"_ _264\"> </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<span class=\"_ _264\"> </span>I <span class=\"_ _1f\"></span>crediti <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>depositi <span class=\"_ _1f\"></span>cauzionali <span class=\"_ _1f\"></span>rappresentano <span class=\"_ _1f\"></span>le <span class=\"_ _1\"></span>somme <span class=\"_ _1f\"></span>versate <span class=\"_ _1f\"></span>a <span class=\"_ _1f\"></span>seguito <span class=\"_ _1f\"></span>dell\u2019apertura <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>alcuni <span class=\"_ _1f\"></span>contratti <span class=\"_ _1f\"></span>di<span class=\"_ _264\"> </span>fornitura <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>garanzia <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>alcuni contratti <span class=\"_ _1f\"></span>di locazione <span class=\"_ _1f\"></span>immobiliare.<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls5\">Gli <span class=\"_ _1\"></span>Altri <span class=\"_ _1f\"></span>crediti <span class=\"_ _1\"></span>costituiscon<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>erivati,<span class=\"_ _264\"> </span></span></span>obbligazioni e un conto di pegno.<table class=\"s w2b2 h276\" id=\"_5973ebd5-1bba-44b6-9cbb-3f002bb46a66\"><tr><td></td><td class=\"c x35f y1784 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa0 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x360 y1784 w2b3 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa0 fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x361 y1785 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa0 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x362 y1785 w192 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa0 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1e0 y1786 w2b4 h250\"><div class=\"t m0 x1a1 h29 y1633 ffa1 fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>posi<span class=\"_ _20\"></span>ti<span class=\"_ _22\"></span> c<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>uz<span class=\"_ _1f\"></span>iona<span class=\"_ _1\"></span>li<span class=\"_ _22\"></span> dive<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>si<span class=\"_ _264\"> </span></div></td><td class=\"c x363 y1786 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffa1 fs8 fc0 sc0 ls0 ws0\">206<span class=\"_ _264\"> </span></div></td><td class=\"c x364 y1786 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffa1 fs8 fc0 sc0 ls0 ws0\">1.035<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1e0 y1787 w2b5 h250\"><div class=\"t m0 x1a1 h29 y1633 ffa1 fs8 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _264\"> </span></div></td><td class=\"c x365 y1787 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffa1 fs8 fc0 sc0 ls0 ws0\">145<span class=\"_ _264\"> </span></div></td><td class=\"c x366 y1787 w1b0 h250\"><div class=\"t m0 x1a1 h29 y1633 ffa1 fs8 fc0 sc0 ls0 ws0\">4<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1788 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa0 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x367 y1788 w172 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa0 fs8 fc0 sc0 ls0 ws0\">351<span class=\"_ _264\"> </span></div></td><td class=\"c x368 y1788 w170 h277\"><div class=\"t m0 x1a1 h2e y1736 ffa0 fs8 fc0 sc0 ls0 ws0\">1.039</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-336": {
   "value": "Rimanenze<span class=\"_ _264\"> </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta <span class=\"ls8\">pari a zero<span class=\"ls0\">.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-338": {
   "value": "Crediti commerciali<span class=\"_ _264\"> </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<span class=\"_ _264\"> </span>I crediti verso i clienti sono relativi a normali op<span class=\"_ _20\"></span>erazioni di vendita verso clienti nazionali<span class=\"ls0\">. </span>Si <span class=\"_ _23\"></span>evidenzi<span class=\"_ _1\"></span>a <span class=\"_ _23\"></span>che <span class=\"_ _2a\"> </span>la <span class=\"_ _2a\"> </span>parte <span class=\"_ _2a\"></span><span class=\"ls8\">preponderante <span class=\"_ _23\"></span>del <span class=\"_ _2a\"> </span>Fondo <span class=\"_ _2a\"> </span>svalutazione <span class=\"_ _2a\"> </span>crediti<span class=\"ls0\"> <span class=\"_ _23\"></span></span>commerciali<span class=\"ls0\"> <span class=\"_ _2a\"> </span></span>\u00e8 <span class=\"_ _2a\"></span>relativo <span class=\"_ _2a\"></span>alla <span class=\"_ _23\"></span>societ\u00e0<span class=\"_ _264\"> </span></span>controllata Edos S.<span class=\"ls4\">r.l<span class=\"ls0\">.</span>; il fondo <span class=\"lsb\">svalutazione crediti </span>risulta </span>pari a circa il<span class=\"ls0\"> </span>26<span class=\"ls6\">% dei crediti<span class=\"_ _1\"></span> al 31 dicembre <span class=\"_ _1\"></span>202<span class=\"ls0\">4.<span class=\"_ _264\"> </span></span></span>Si <span class=\"_ _1f\"></span>ri<span class=\"_ _1\"></span>manda <span class=\"_ _1f\"></span>alla <span class=\"_ _21\"></span>sezione <span class=\"_ _21\"></span>\u201c<span class=\"ls5\">Rischio <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>credito<span class=\"ls8\">\u201d <span class=\"_ _21\"></span>della <span class=\"_ _21\"></span>presente <span class=\"_ _1f\"></span>nota <span class=\"_ _21\"></span>illustrativa <span class=\"_ _21\"></span>per <span class=\"_ _21\"></span>le <span class=\"_ _21\"></span>informazioni <span class=\"_ _21\"></span>relative <span class=\"_ _21\"></span>alla<span class=\"_ _264\"> </span></span></span>composizione dei crediti commerciali con ripartizione dell<span class=\"_ _1\"></span>o scaduto secondo quanto richiesto dall\u2019IFRS 7.<table class=\"s w2b6 h278\" id=\"_a7a5bec1-23c3-4880-b6dd-3a4513b2d945\"><tr><td></td><td class=\"c x36a y1789 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa2 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x36b y1789 w2b3 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa2 fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x2af y178a w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa2 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x36c y178a w192 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa2 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y178b w2b7 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa3 fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>diti<span class=\"_ _22\"></span>  ve<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>so c<span class=\"_ _1\"></span>lienti<span class=\"_ _264\"> </span></div></td><td class=\"c x36d y178b w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa3 fs8 fc0 sc0 ls0 ws0\">7.449<span class=\"_ _264\"> </span></div></td><td class=\"c x36e y178b w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa3 fs8 fc0 sc0 ls0 ws0\">6.712<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y178c w2b8 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa3 fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>diti<span class=\"_ _22\"></span> ve<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>so pa<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>t<span class=\"_ _20\"></span>i cor<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>la<span class=\"_ _1\"></span>te<span class=\"_ _264\"> </span></div></td><td class=\"c x36f y178c w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa3 fs8 fc0 sc0 ls0 ws0\">551<span class=\"_ _264\"> </span></div></td><td class=\"c x370 y178c w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa3 fs8 fc0 sc0 ls0 ws0\">202<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1e0 y178d w2b9 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa4 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _1\"></span> fondo s<span class=\"_ _20\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _20\"></span>ione c<span class=\"_ _1f\"></span>re<span class=\"_ _1\"></span>dit<span class=\"_ _20\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x371 y178d w2ba h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa4 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>2.494)<span class=\"_ _264\"> </span></div></td><td class=\"c x372 y178d w19a h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa4 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>2.381)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y178e w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa2 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x373 y178e w2bb h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa2 fs8 fc0 sc0 ls0 ws0\">5.506<span class=\"_ _264\"> </span></div></td><td class=\"c x374 y178e w170 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa2 fs8 fc0 sc0 ls0 ws0\">4.534</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-339": {
   "value": "Altre attivit\u00e0 corrent<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<span class=\"_ _264\"> </span>Gli importi maggiormente si<span class=\"_ _1\"></span>gnificativi che spieg<span class=\"_ _1\"></span>ano la voce \u201cAltre a<span class=\"_ _1\"></span>ttivit\u00e0 correnti\u201d son<span class=\"_ _1\"></span>o:<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls8\">crediti <span class=\"_ _23\"></span>verso <span class=\"_ _23\"></span>societ\u00e0 <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>factor <span class=\"_ _23\"></span>per <span class=\"_ _23\"></span>euro <span class=\"_ _23\"></span></span>134 <span class=\"_ _23\"></span><span class=\"ls6\">mila</span> <span class=\"_ _23\"></span><span class=\"ls8\">per <span class=\"_ _23\"></span>fatture <span class=\"_ _23\"></span>cedute <span class=\"_ _23\"></span>pro <span class=\"_ _23\"></span>soluto <span class=\"_ _23\"></span>da <span class=\"_ _23\"></span>incassare <span class=\"_ _23\"></span>a <span class=\"_ _23\"></span>breve<span class=\"_ _264\"> </span></span>termine; -<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls8\">credito <span class=\"_ _21\"></span>verso <span class=\"_ _21\"></span>la <span class=\"_ _23\"></span>soc<span class=\"ls4\">iet\u00e0 <span class=\"_ _21\"></span>Help <span class=\"_ _21\"></span>Donna <span class=\"_ _21\"></span>Soc. <span class=\"_ _21\"></span>Coop. <span class=\"_ _21\"></span>per <span class=\"_ _23\"></span></span>euro</span> <span class=\"_ _21\"></span>33 <span class=\"_ _21\"></span><span class=\"ls6\">mila <span class=\"_ _23\"></span>relativi <span class=\"_ _21\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _21\"></span>cessione<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>del <span class=\"_ _21\"></span>ra<span class=\"_ _1\"></span>mo <span class=\"_ _21\"></span>di<span class=\"_ _264\"> </span></span>az<span class=\"ls4\">ienda San Domenico di Villalago<span class=\"ls0\">;<span class=\"_ _264\"> </span></span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Crediti v/Fo<span class=\"_ _1\"></span>ndazione Pi<span class=\"_ _1\"></span>a Maruffi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>euro 158 <span class=\"_ _1\"></span>mila <span class=\"_ _1\"></span>a segui<span class=\"_ _1\"></span>to dell\u2019acc<span class=\"_ _1\"></span>ollo dei <span class=\"_ _1\"></span>debiti <span class=\"_ _1\"></span>verso <span class=\"_ _1\"></span>dipendenti<span class=\"_ _264\"> </span></span>con la stipula del contratto di affitto <span class=\"_ _1\"></span>di azienda relativo alla RSA Villa Ghiberti. -<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Risconti attivi relati<span class=\"_ _1\"></span>vi a costi di compete<span class=\"_ _1\"></span>nza d<span class=\"ls8\">ell\u2019esercizio successivo per euro 379</span></span> <span class=\"ls6\">mila.</span><table class=\"s w2c0 h27a\" id=\"_c0077e57-bd6f-45b6-aebe-3865aad97c18\"><tr><td></td><td class=\"c x340 y1795 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa7 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x383 y1795 w2c1 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa7 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>di<span class=\"_ _22\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x384 y1796 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa7 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x385 y1796 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa7 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1797 w2c2 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa8 fs8 fc0 sc0 ls0 ws0\">Note<span class=\"_ _1\"></span> c<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>di<span class=\"_ _20\"></span>to da r<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x386 y1797 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa8 fs8 fc0 sc0 ls0 ws0\">108<span class=\"_ _264\"> </span></div></td><td class=\"c x387 y1797 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa8 fs8 fc0 sc0 ls0 ws0\">70<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1798 w2c3 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa8 fs8 fc0 sc0 ls0 ws0\">Altri c<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>dit<span class=\"_ _22\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>so pa<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>ti<span class=\"_ _22\"></span> c<span class=\"_ _1f\"></span>or<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>la<span class=\"_ _1\"></span>te<span class=\"_ _264\"> </span></div></td><td class=\"c x388 y1798 w16b h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa8 fs8 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td><td class=\"c x389 y1798 w1b0 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa8 fs8 fc0 sc0 ls0 ws0\">3<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1799 w178 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa8 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _1f\"></span> a<span class=\"_ _1\"></span>tt<span class=\"_ _20\"></span>ivi<span class=\"_ _22\"></span>t\u00e0<span class=\"_ _1\"></span> c<span class=\"_ _1f\"></span>or<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>nti<span class=\"_ _264\"> </span></div></td><td class=\"c x38a y1799 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa8 fs8 fc0 sc0 ls0 ws0\">790<span class=\"_ _264\"> </span></div></td><td class=\"c x38b y1799 w180 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffa8 fs8 fc0 sc0 ls0 ws0\">631<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa7 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x38c y1794 w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa7 fs8 fc0 sc0 ls0 ws0\">899<span class=\"_ _264\"> </span></div></td><td class=\"c x38d y1794 w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa7 fs8 fc0 sc0 ls0 ws0\">705</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-340": {
   "value": "Disponibilit\u00e0 liquide<span class=\"ls0\"> <span class=\"ls8\">e mezzi equivalent<span class=\"_ _1\"></span>i</span><span class=\"ffc\"> </span></span>La voce in oggetto r<span class=\"_ _1\"></span>appresenta la momentanea <span class=\"_ _1\"></span>disponibilit\u00e0 di cas<span class=\"_ _1\"></span>sa impiegata a condizi<span class=\"_ _1\"></span>oni in linea con i<span class=\"_ _264\"> </span>tassi di mercato:<table class=\"s w2c4 h27b\" id=\"_20d4fa10-c56a-44cc-8187-84c5cb43784d\"><tr><td></td><td class=\"c x38f y179a w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa9 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x390 y179a w2c5 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa9 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x391 y179b w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa9 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x392 y179b w192 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa9 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y179c w2c6 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffaa fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>posi<span class=\"_ _20\"></span>ti<span class=\"_ _22\"></span> ba<span class=\"_ _1f\"></span>nc<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>i e<span class=\"_ _1\"></span> postali<span class=\"_ _264\"> </span></div></td><td class=\"c x393 y179c w2bb h24f\"><div class=\"t m0 x1a1 h29 y1633 ffaa fs8 fc0 sc0 ls0 ws0\">3.870<span class=\"_ _264\"> </span></div></td><td class=\"c x394 y179c w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffaa fs8 fc0 sc0 ls0 ws0\">2.289<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y179d w2c7 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffaa fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>na<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>o e<span class=\"_ _1\"></span> va<span class=\"_ _1f\"></span>lori i<span class=\"_ _20\"></span>n c<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>ssa<span class=\"_ _264\"> </span></div></td><td class=\"c x395 y179d w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffaa fs8 fc0 sc0 ls0 ws0\">40<span class=\"_ _264\"> </span></div></td><td class=\"c x396 y179d w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffaa fs8 fc0 sc0 ls0 ws0\">43<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa9 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x397 y1794 w2bb h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa9 fs8 fc0 sc0 ls0 ws0\">3.910<span class=\"_ _264\"> </span></div></td><td class=\"c x398 y1794 w170 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffa9 fs8 fc0 sc0 ls0 ws0\">2.333<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs1d1\">Per l\u2019analisi della dinamica finanziaria si <span class=\"_ _1\"></span>rimanda al rendiconto finanziario<span class=\"ls0\">. </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls0 ws0 gs50\">L<span class=\"ls8\">a voce <span class=\"_ _20\"></span>\u201cDenaro e <span class=\"_ _20\"></span>valori di cassa\u201d <span class=\"_ _20\"></span>rappresenta, prevalentemente, <span class=\"_ _20\"></span><span class=\"ls4\">la consisten<span class=\"_ _20\"></span>za delle <span class=\"_ _20\"></span><span class=\"ls8\">casse in essere <span class=\"_ _20\"></span>presso le </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs51\">RSA gestite dalla Edos <span class=\"_ _1\"></span>S.r.l<span class=\"ls0\">. </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-342": {
   "value": "Patrimonio netto<span class=\"ffc ls0\"> </span>Il patrimonio netto consolidato al <span class=\"ls8\">31<span class=\"ls0\"> </span>dicembre 202<span class=\"ls0\">4 </span>ed al 31 dicembre 202<span class=\"ls0\">3 </span>\u00e8 costituito come segue:<span class=\"_ _264\"> </span></span>Il <span class=\"_ _26\"> </span>capitale <span class=\"_ _26\"> </span>sociale <span class=\"_ _2c\"> </span>di <span class=\"_ _26\"> </span>Eukedos <span class=\"_ _2c\"> </span>S.p.A. <span class=\"_ _26\"> </span>al <span class=\"_ _2c\"> </span><span class=\"ls8\">31 <span class=\"_ _26\"> </span>dicembre<span class=\"ls0\"> <span class=\"_ _26\"> </span></span>202<span class=\"ls0\">4 <span class=\"_ _2c\"> </span></span>\u00e8 <span class=\"_ _26\"> </span>pari <span class=\"_ _2c\"> </span>ad <span class=\"_ _26\"> </span>euro <span class=\"_ _2c\"> </span>28.839.439<span class=\"ls0\">,</span>11<span class=\"ls0\"> <span class=\"_ _26\"> </span></span></span>suddiviso <span class=\"_ _2c\"> </span>in <span class=\"_ _26\"> </span>n.<span class=\"_ _264\"> </span>22.741.628<span class=\"ff12 fs5 ls0\"> </span>azioni.<span class=\"_ _264\"> </span>La voce \u201cRiserve\u201d \u00e8 c<span class=\"_ _1\"></span>os\u00ec costituita:<span class=\"_ _264\"> </span>Le rise<span class=\"_ _1\"></span>rve si<span class=\"_ _1\"></span> movimenta<span class=\"_ _1\"></span>no olt<span class=\"_ _1\"></span>re che<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risultato <span class=\"_ _1\"></span>dell\u2019e<span class=\"_ _1\"></span>sercizio <span class=\"_ _1\"></span>prec<span class=\"ls8\">edente <span class=\"_ _1\"></span>anche per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>19<span class=\"_ _264\"> </span></span>del <span class=\"_ _1\"></span>TFR <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>movimentazione <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>ata <span class=\"_ _1\"></span>da<span class=\"ls0\">i <span class=\"_ _1\"></span></span>derivat<span class=\"ls0\">i <span class=\"_ _1\"></span><span class=\"ls4\">IRS <span class=\"_ _1\"></span></span></span>collegati <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>mutui <span class=\"_ _1\"></span>in <span class=\"_ _1f\"></span>essere. <span class=\"ls4\">si <span class=\"_ _1\"></span>veda <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>dettagli <span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></span>relative <span class=\"_ _22\"></span>voci.<span class=\"ls0\"> <span class=\"_ _20\"></span><span class=\"ls7\">Si <span class=\"_ _22\"></span>veda per <span class=\"_ _22\"></span>dettagli <span class=\"_ _22\"></span>il prospetto <span class=\"_ _22\"></span>\u201cProspetto <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>movimentazione <span class=\"_ _20\"></span>del <span class=\"_ _22\"></span>Pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _22\"></span>netto consolidato\u201d.</span></span><table class=\"s w2c8 h27c\" id=\"_37bada71-ab80-4e20-a3ff-7a425f7398a7\"><tr><td></td><td class=\"c x399 y179e w165 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x39a y179e w165 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x39b y179f w167 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x39c y179f w167 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a0 w17c h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>pit<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> soc<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x39d y17a0 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">28.704<span class=\"_ _264\"> </span></div></td><td class=\"c x39e y17a0 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">28.704<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1697 w17d h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ve<span class=\"_ _264\"> </span></div></td><td class=\"c x39f y1697 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">1.661<span class=\"_ _264\"> </span></div></td><td class=\"c x3a0 y1697 w180 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">655<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a1 w2c9 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">Util<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>/(P<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>di<span class=\"_ _20\"></span>t<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>)<span class=\"_ _1f\"></span> de<span class=\"_ _1\"></span>ll<span class=\"_ _20\"></span>'<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>iz<span class=\"_ _1\"></span>io del Gr<span class=\"_ _1f\"></span>uppo<span class=\"_ _264\"> </span></div></td><td class=\"c x3a1 y17a1 w17f h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>524)<span class=\"_ _264\"> </span></div></td><td class=\"c x3a2 y17a1 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffac fs8 fc0 sc0 ls0 ws0\">556<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a2 w181 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">Pat<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>imon<span class=\"_ _20\"></span>io n<span class=\"_ _22\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _1f\"></span>o d<span class=\"_ _22\"></span>i G<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>u<span class=\"_ _20\"></span>p<span class=\"_ _22\"></span>po<span class=\"_ _264\"> </span></div></td><td class=\"c x3a3 y17a2 w194 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.840<span class=\"_ _264\"> </span></div></td><td class=\"c x3a4 y17a2 w169 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.915<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y169b w253 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x3a5 y169b w194 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.840<span class=\"_ _264\"> </span></div></td><td class=\"c x3a6 y169b w169 h250\"><div class=\"t m0 x1a1 h2e y1692 ffab fs8 fc0 sc0 ls0 ws0\">29.915<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w2ca h27d\" id=\"_c9d3b678-8e84-4a47-9bb8-ae734a0d6068\"><tr><td></td><td class=\"c x3a8 y17a3 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x3a9 y17a3 w2cb h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1f\"></span>d<span class=\"_ _22\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x3aa y17a4 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x3ab y17a4 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a5 w2cc h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>va<span class=\"_ _1f\"></span> le<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x3ac y17a5 w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">1.357<span class=\"_ _264\"> </span></div></td><td class=\"c x3ad y17a5 w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">1.357<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a6 w2cd h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>va<span class=\"_ _1f\"></span> I<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>S<span class=\"_ _20\"></span> 19 r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>vise<span class=\"_ _1\"></span>d<span class=\"_ _264\"> </span></div></td><td class=\"c x3ae y17a6 w196 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>81)<span class=\"_ _264\"> </span></div></td><td class=\"c x3af y17a6 w2ce h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">(84)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a7 w2cf h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>se<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>va<span class=\"_ _1f\"></span> c<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>sh f<span class=\"_ _1\"></span>low he<span class=\"_ _1\"></span>dge<span class=\"_ _264\"> </span></div></td><td class=\"c x3b0 y17a7 w17f h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>140)<span class=\"_ _264\"> </span></div></td><td class=\"c x3b1 y17a7 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">43<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a8 w2d0 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _1f\"></span> r<span class=\"_ _1\"></span>is<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>ve<span class=\"_ _264\"> </span></div></td><td class=\"c x3b2 y17a8 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">524<span class=\"_ _264\"> </span></div></td><td class=\"c x3b3 y17a8 w17f h24f\"><div class=\"t m0 x1a1 h29 y1633 ffae fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>661)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x3b4 y1794 w170 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">1.661<span class=\"_ _264\"> </span></div></td><td class=\"c x3b5 y1794 w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffad fs8 fc0 sc0 ls0 ws0\">655</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-341": {
   "value": "<div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls0 ws0 gs1d3\"> <span class=\"ls5\">Fondi per rischi ed o<span class=\"_ _1\"></span>neri </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1d4\">La voce <span class=\"_ _20\"></span>in oggetto <span class=\"_ _20\"></span>\u00e8 pari <span class=\"_ _20\"></span>a<span class=\"ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">euro 452<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls6\">mila<span class=\"ls0\"> <span class=\"ls8\">al 3</span>1 <span class=\"_ _22\"></span><span class=\"ls8\">dicembre<span class=\"ls0\"> </span>2024 e <span class=\"_ _22\"></span>sono relativi all\u2019accontamento <span class=\"_ _20\"></span>effettuato sulla </span></span></span></span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1d5\">controllata <span class=\"_ _2b\"> </span>Hiberna <span class=\"_ _2b\"> </span>Regis<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"ls7\">S.r.l.<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>a <span class=\"_ _2c\"> </span>seguito  di <span class=\"_ _2c\"> </span>un  accertamento <span class=\"_ _2c\"> </span>fiscale <span class=\"_ _2b\"> </span>in <span class=\"_ _2b\"> </span>corso</span> <span class=\"_ _2b\"> </span></span>per <span class=\"_ _2b\"> </span>euro <span class=\"_ _2c\"> </span>201  mila <span class=\"_ _2c\"> </span>e  alla </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1d6\">valutazione del derivato a copertura del tasso di <span class=\"_ _1\"></span>interessi sui diversi mutui per euro 251 mil<span class=\"_ _1\"></span>a.<span class=\"ls0\"> </span></div><div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls5 ws0 gs1d7\">Fondo per imposte e di<span class=\"_ _1\"></span>fferite<span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1d8\">Il <span class=\"_ _20\"></span>saldo \u00e8<span class=\"_ _20\"></span> esposto<span class=\"_ _20\"></span>, a <span class=\"_ _22\"></span>riduzione, nella <span class=\"_ _22\"></span>voce \u201cCrediti <span class=\"_ _22\"></span>per imposte <span class=\"_ _20\"></span>anticipate\u201d <span class=\"_ _20\"></span>tra <span class=\"_ _20\"></span>le <span class=\"_ _20\"></span>attivit\u00e0 <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>correnti, <span class=\"_ _20\"></span>alla <span class=\"_ _20\"></span>quale </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1d9\">si rimanda per l\u2019analisi di dettaglio.<span class=\"ls0\">  </span></div><div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls5 ws0 gs1e8\">Accantonamenti<span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gsd6\">\u00c8 <span class=\"_ _21\"></span>stato <span class=\"_ _21\"></span>adeguato <span class=\"_ _21\"></span>il<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls4\">fondo <span class=\"_ _1f\"></span>svalutazione <span class=\"_ _21\"></span>crediti <span class=\"_ _1f\"></span>per <span class=\"_ _21\"></span>euro <span class=\"_ _21\"></span>1<span class=\"ls8\">13</span></span> <span class=\"_ _21\"></span><span class=\"ls6\">mila<span class=\"ls9\">. <span class=\"_ _21\"></span><span class=\"ls8\">e <span class=\"_ _21\"></span>per <span class=\"_ _21\"></span>euro <span class=\"_ _21\"></span>10</span></span></span>3 <span class=\"_ _1f\"></span><span class=\"ls6\">mila <span class=\"_ _21\"></span>per <span class=\"_ _21\"></span>acca<span class=\"_ _1\"></span>ntonamenti <span class=\"_ _21\"></span>a </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1e9\">fondi rischi.<span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-344": {
   "value": "Trattamento di fine rap<span class=\"_ _1\"></span>porto ed altre obbli<span class=\"_ _1\"></span>gazioni relative ai <span class=\"_ _1\"></span>dipendenti<span class=\"ffc ls0\"> </span>Di seguito si riporta<span class=\"_ _1\"></span> la movimentazione del <span class=\"_ _1\"></span>Fondo TFR <span class=\"ls8\">nel corso dell\u2019esercizio 202<span class=\"ls0\">4:<span class=\"_ _264\"> </span></span></span>Il <span class=\"_ _22\"></span>fondo <span class=\"_ _20\"></span>TFR <span class=\"_ _22\"></span>\u00e8 stato<span class=\"_ _20\"></span> <span class=\"_ _20\"></span>valutato <span class=\"_ _22\"></span>conformemente <span class=\"_ _22\"></span>al <span class=\"_ _20\"></span>principio <span class=\"_ _22\"></span>IAS <span class=\"_ _20\"></span>19, <span class=\"_ _22\"></span>nel <span class=\"_ _20\"></span>quale <span class=\"_ _22\"></span>si co<span class=\"_ _20\"></span>lloca <span class=\"_ _22\"></span>nella c<span class=\"_ _20\"></span>ategoria <span class=\"_ _22\"></span>dei <span class=\"_ _20\"></span>\u201cpiani<span class=\"_ _264\"> </span>a <span class=\"_ _20\"></span>benefici <span class=\"_ _20\"></span>definiti\u201d; <span class=\"_ _20\"></span>pertanto <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>stato <span class=\"_ _20\"></span>valutato <span class=\"_ _20\"></span>mediante <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>metodo <span class=\"_ _20\"></span>attuariale <span class=\"_ _20\"></span>della <span class=\"_ _20\"></span>proiezione unitaria <span class=\"_ _22\"></span>del credito.<span class=\"_ _264\"> </span>Si riportano di seguito le principali basi<span class=\"_ _1\"></span> tecniche che sono state utilizzate per il cal<span class=\"_ _1\"></span>colo:<span class=\"_ _264\"> </span>Ipotesi demografiche<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls5\">Et\u00e0 di pensionamento: 1<span class=\"_ _1\"></span>00% al raggiungimento de<span class=\"_ _1\"></span>i requisiti AGO;<span class=\"_ _264\"> </span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls7\">Probabilit\u00e0 di morte: Tavole RG<span class=\"ls8\">48</span></span> <span class=\"ls8\">pubblicate dalla Ragioneria Generale dell<span class=\"_ _1\"></span>o Stato</span>;<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls7\">Probabilit\u00e0 <span class=\"_ _26\"> </span>annua <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>richiesta <span class=\"_ _26\"> </span>anticipazione <span class=\"_ _26\"> </span>del <span class=\"_ _26\"> </span>TFR: <span class=\"_ _26\"> </span>des<span class=\"_ _1\"></span>unte <span class=\"_ _26\"> </span>dalle <span class=\"_ _26\"> </span>esperienze <span class=\"_ _26\"> </span>storiche <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>Societ\u00e0<span class=\"_ _264\"> </span></span>confrontate con le frequenze scaturenti dall\u2019esperi<span class=\"_ _1\"></span>enza del consulente incarico del calcolo attu<span class=\"ls0\">a<span class=\"ls4\">riale.<span class=\"_ _264\"> </span></span></span>Ipotesi tecniche economiche<span class=\"_ _264\"> </span>-<span class=\"ls9\">   </span> <span class=\"_ _100\"> </span> <span class=\"ls4\">Il <span class=\"_ _29\"> </span>tasso <span class=\"_ _100\"> </span>di <span class=\"_ _29\"> </span><span class=\"ls8\">attualizzazione <span class=\"_ _29\"> </span>utilizzato <span class=\"_ _100\"> </span>per <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>determinazione <span class=\"_ _100\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _100\"> </span>valore <span class=\"_ _29\"> </span>attuale <span class=\"_ _29\"> </span>\u00e8 <span class=\"_ _100\"> </span>stato <span class=\"_ _29\"> </span>determinato<span class=\"_ _264\"> </span></span></span>coerentemente <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>par.<span class=\"ls0\"> <span class=\"_ _1\"></span></span>83<span class=\"ls0\"> </span>del<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>19 <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>all\u2019indice <span class=\"_ _1\"></span>IBOXX <span class=\"_ _1\"></span>Corporate <span class=\"_ _1\"></span>AA <span class=\"_ _1\"></span><span class=\"ls4\">rilevato alla<span class=\"_ _264\"> </span></span>data <span class=\"_ _1f\"></span>della <span class=\"_ _1f\"></span>valutazione. <span class=\"_ _1f\"></span>A <span class=\"_ _1f\"></span>tal <span class=\"_ _1f\"></span>fine <span class=\"_ _1f\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1f\"></span>scelto <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>rendimento <span class=\"_ _1f\"></span>avente <span class=\"_ _1f\"></span>dur<span class=\"_ _1\"></span>ata <span class=\"_ _1f\"></span>comparabile <span class=\"_ _1f\"></span>alla <span class=\"_ _1f\"></span><span class=\"ff3\">durantion</span><span class=\"ls0\"> <span class=\"_ _1f\"></span></span>del<span class=\"_ _264\"> </span>collettivo di lavoratori oggetto di valutazione;<span class=\"_ _264\"> </span>-<span class=\"ls19c\">    <span class=\"ls4\">Il <span class=\"_ _2a\"> </span>tasso <span class=\"_ _2a\"> </span>annuo <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>incremento <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>TFR <span class=\"_ _2a\"> </span>come <span class=\"_ _2a\"> </span>previsto <span class=\"_ _2a\"> </span>dall\u2019art. <span class=\"_ _26\"> </span>2120 <span class=\"_ _23\"></span>del <span class=\"_ _26\"> </span>Codice <span class=\"_ _2a\"></span>Civile <span class=\"_ _2a\"></span>\u00e8 <span class=\"_ _2a\"> </span>pari <span class=\"_ _2a\"> </span>al <span class=\"_ _2a\"> </span>75%<span class=\"_ _264\"> </span></span></span>dell\u2019inflazione pi\u00f9 1,5 punti percentuali;<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls4\">Il <span class=\"_ _1f\"></span>tasso <span class=\"_ _21\"></span>medio <span class=\"_ _21\"></span>annuo <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>aumento <span class=\"_ _1f\"></span>delle <span class=\"_ _21\"></span>retribuzioni, <span class=\"_ _1f\"></span>da <span class=\"_ _21\"></span>porsi <span class=\"_ _1f\"></span>sia <span class=\"_ _21\"></span>in <span class=\"_ _21\"></span>relazione <span class=\"_ _1f\"></span>all\u2019anzianit\u00e0 <span class=\"_ _21\"></span>che <span class=\"_ _1f\"></span>al <span class=\"_ _21\"></span>valore<span class=\"_ _264\"> </span></span>della <span class=\"_ _2c\"> </span>moneta,  applicato <span class=\"_ _2c\"> </span>solo <span class=\"_ _2c\"> </span>alle  societ\u00e0 <span class=\"_ _26\"> </span>che  nell\u2019esercizio <span class=\"_ _2c\"> </span>2006 <span class=\"_ _2c\"> </span>hanno  avuto <span class=\"_ _2c\"> </span>un <span class=\"_ _2c\"> </span>numero <span class=\"_ _2b\"> </span>medio <span class=\"_ _2c\"> </span>di<span class=\"_ _264\"> </span>dipendenti <span class=\"_ _1f\"></span>inferiore <span class=\"_ _1f\"></span>a <span class=\"_ _1\"></span>50 <span class=\"_ _1f\"></span>unit\u00e0, <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1f\"></span>pari <span class=\"_ _1\"></span>al <span class=\"_ _1f\"></span>3%. <span class=\"_ _1f\"></span>Per <span class=\"_ _1f\"></span>le<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls4\">societ\u00e0 <span class=\"_ _1f\"></span>con <span class=\"_ _1\"></span>numero <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>dipendenti <span class=\"_ _1f\"></span>medi <span class=\"_ _1\"></span>maggiore <span class=\"_ _1f\"></span>di<span class=\"_ _264\"> </span></span></span>50, non sono stati conside<span class=\"ls4\">rati gli incrementi retributivi.</span><table class=\"s w2d1 h27e\" id=\"_0b50c953-405f-42ac-ace0-e13487f2ed92\"><tr><td class=\"c x1a2 y17a9 w2d2 h250\"><div class=\"t m0 x1a1 h2e y1692 ffaf fs8 fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>ald<span class=\"_ _22\"></span>o al 1 ge<span class=\"_ _1\"></span>n<span class=\"_ _20\"></span>n<span class=\"_ _22\"></span>aio 2024<span class=\"_ _264\"> </span></div></td><td class=\"c x3b6 y17a9 w180 h250\"><div class=\"t m0 x1a1 h2e y1692 ffaf fs8 fc0 sc0 ls0 ws0\">352<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17aa w2d3 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb0 fs8 fc0 sc0 ls0 ws0\">B<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>ne<span class=\"_ _1f\"></span>f<span class=\"_ _1\"></span>it<span class=\"_ _20\"></span>s pa<span class=\"_ _1\"></span>id<span class=\"_ _264\"> </span></div></td><td class=\"c x3b7 y17aa w196 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb1 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>47)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17ab w2d4 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb0 fs8 fc0 sc0 ls0 ws0\">Tr<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>sfe<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>im<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>nti<span class=\"_ _264\"> </span></div></td><td class=\"c x3b8 y17ab w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffb1 fs8 fc0 sc0 ls0 ws0\">40<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17ac w2d5 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb0 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>st<span class=\"_ _20\"></span> c<span class=\"_ _1\"></span>ost<span class=\"_ _264\"> </span></div></td><td class=\"c x3b9 y17ac w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffb1 fs8 fc0 sc0 ls0 ws0\">11<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17ad w2d6 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb0 fs8 fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>vic<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span> c<span class=\"_ _1\"></span>ost<span class=\"_ _264\"> </span></div></td><td class=\"c x3ba y17ad w1b0 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb1 fs8 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17ae w2d7 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb0 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>P<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>dita)<span class=\"_ _1f\"></span>/<span class=\"_ _20\"></span>uti<span class=\"_ _22\"></span>le<span class=\"_ _1\"></span> a<span class=\"_ _1f\"></span>tt<span class=\"_ _22\"></span>ua<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x3bb y17ae w2d8 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb1 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1f\"></span>4)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17af w2d9 h250\"><div class=\"t m0 x1a1 h2e y1692 ffaf fs8 fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>ald<span class=\"_ _22\"></span>o al 12 d<span class=\"_ _22\"></span>ic<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>m<span class=\"_ _1\"></span>b<span class=\"_ _22\"></span>r<span class=\"_ _1f\"></span>e<span class=\"_ _1\"></span> 2024<span class=\"_ _264\"> </span></div></td><td class=\"c x3b6 y17af w180 h250\"><div class=\"t m0 x1a1 h2e y1692 ffaf fs8 fc0 sc0 ls0 ws0\">352<span class=\"_ _264\"> </span></div></td></tr></table>Costo del personale<span class=\"_ _264\"> </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<span class=\"_ _264\"> </span>Di seguito il dettagl<span class=\"_ _1\"></span>io del personale per<span class=\"_ _1\"></span> figura professionale<span class=\"_ _1\"></span> al 31 dicembre <span class=\"ls8\">202<span class=\"ls0\">4 </span>e al 31<span class=\"ls0\"> </span>dicembre 202<span class=\"ls0\">3.<span class=\"_ _264\"> </span></span></span>La riduzione<span class=\"ls0\"> <span class=\"ls8\">dell\u2019organico \u00e8 correlata all\u2019incremento <span class=\"_ _1\"></span>dell\u2019utilizzo di personale esterno.</span> </span><table class=\"s w350 h28c\" id=\"_31a4c875-84c1-48d7-bd35-bf81eb44e54e\"><tr><td></td><td class=\"c x4a6 y1831 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4a7 y1831 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x2af y1832 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4a8 y1832 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1833 w351 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>a<span class=\"_ _1f\"></span>lar<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> sti<span class=\"_ _20\"></span>pe<span class=\"_ _1\"></span>ndi<span class=\"_ _264\"> </span></div></td><td class=\"c x4a9 y1833 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">13.322<span class=\"_ _264\"> </span></div></td><td class=\"c x4aa y1833 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">12.660<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1834 w352 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">One<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>i socia<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span></div></td><td class=\"c x4ab y1834 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">3.935<span class=\"_ _264\"> </span></div></td><td class=\"c x4ac y1834 w1a6 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">3.798<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1835 w353 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">Tr<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>tt<span class=\"_ _22\"></span>a<span class=\"_ _1f\"></span>me<span class=\"_ _1\"></span>nto di<span class=\"_ _22\"></span> f<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>ne<span class=\"_ _1\"></span> r<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>to<span class=\"_ _264\"> </span></div></td><td class=\"c x4ad y1835 w180 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">860<span class=\"_ _264\"> </span></div></td><td class=\"c x4ae y1835 w180 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">849<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1836 w354 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">P<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>sona<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> somm<span class=\"_ _22\"></span>inis<span class=\"_ _20\"></span>tra<span class=\"_ _1f\"></span>t<span class=\"_ _20\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x4af y1836 w2bb h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">3.860<span class=\"_ _264\"> </span></div></td><td class=\"c x4b0 y1836 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">3.489<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1837 w355 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">Altri c<span class=\"_ _1\"></span>ost<span class=\"_ _20\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4b1 y1837 w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">32<span class=\"_ _264\"> </span></div></td><td class=\"c x4b2 y1837 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">269<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1838 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4b3 y1838 w169 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">22.010<span class=\"_ _264\"> </span></div></td><td class=\"c x4b4 y1838 w194 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">21.065<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w356 h28d\" id=\"_6a4376b9-f8ad-42b4-bcb1-dd15d4e085ff\"><tr><td></td><td class=\"c x33b y1839 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4b6 y1839 w2c5 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x4b7 y183a w273 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4b8 y183a w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y183b w357 h250\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">Dir<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>nti<span class=\"_ _264\"> </span></div></td><td class=\"c x4b9 y183b w358 h250\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td><td class=\"c x4ba y183b w1b0 h250\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y183c w359 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">Qua<span class=\"_ _1f\"></span>dr<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4bb y183c w358 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">3<span class=\"_ _264\"> </span></div></td><td class=\"c x2bd y183c w16b h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y183d w35a h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>mpi<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>ga<span class=\"_ _1f\"></span>t<span class=\"_ _20\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4bc y183d w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">61<span class=\"_ _264\"> </span></div></td><td class=\"c x4bd y183d w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">36<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y183e w35b h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">Ope<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4be y183e w35c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">590<span class=\"_ _264\"> </span></div></td><td class=\"c x4bf y183e w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">491<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y183f w35d h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span></div></td><td class=\"c x4bc y183f w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">59<span class=\"_ _264\"> </span></div></td><td class=\"c x4c0 y183f w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">105<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y16c5 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4c1 y175f w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">713<span class=\"_ _264\"> </span></div></td><td class=\"c x4c2 y175f w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">634</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-343": {
   "value": "<div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls5 ws0 gs1db\">Debiti verso banche e<span class=\"_ _1\"></span>d altri finanziatori <span class=\"ls8\">e </span>Debiti v<span class=\"_ _1\"></span>erso altri finanziato<span class=\"_ _1\"></span>ri per diritti d'uso<span class=\"ls0\"> </span></div><div class=\"t m0 h5 ff3 fs0 fc0 sc0 ls5 ws0 gs1dc\">Debiti verso banche e<span class=\"_ _1\"></span>d altri finanziatori<span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1dd\">La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta: <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls7 ws0 gs1af\">Si precisa che tutti i finanziamenti in ess<span class=\"_ _1\"></span>ere sono afferenti all<span class=\"ls0\">e <span class=\"ls8\">controllat</span>e.</span><span class=\"ls0\"> </span></div>Di seguito <span class=\"ls4\">si riporta il dettaglio dei mutui <span class=\"ls8\">e finanziamenti </span>in essere<span class=\"ls0\"> <span class=\"ls8\">al 31 dicembre 202</span>4: </span></span> <span class=\"_ _175\"> </span><span class=\"ff1 fs0 ls4\">finanziamento <span class=\"_ _26\"> </span>con <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>Banca <span class=\"_ _2c\"> </span>Popolare <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>Novara, <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>scadenza <span class=\"_ _2c\"> </span>31 <span class=\"_ _2c\"> </span>dicembre <span class=\"_ _2c\"> </span>2026<span class=\"ls9\">, <span class=\"_ _2c\"> </span>contratto <span class=\"_ _2c\"> </span>per<span class=\"_ _264\"> </span></span></span>l\u2019<span class=\"ls8\">acquisto <span class=\"_ _23\"></span>del</span>l\u2019immobile <span class=\"_ _2a\"></span>sito <span class=\"_ _23\"></span>in <span class=\"_ _2a\"> </span>Castellazzo <span class=\"_ _23\"></span>Bormida <span class=\"_ _23\"></span>(AL). <span class=\"_ _2a\"> </span>Il <span class=\"_ _2a\"></span>debito <span class=\"_ _23\"></span>residuo <span class=\"_ _2a\"></span><span class=\"ls8\">al <span class=\"_ _23\"></span>31 <span class=\"_ _2a\"> </span>dicembre <span class=\"_ _2a\"></span>2024<span class=\"_ _264\"> </span></span>ammonta <span class=\"_ _20\"></span>a euro <span class=\"_ _22\"></span>236 <span class=\"ls6\">mila di <span class=\"_ _22\"></span>cui <span class=\"ls4\">la <span class=\"_ _20\"></span><span class=\"ls8\">quota corrente <span class=\"_ _22\"></span>\u00e8 pari <span class=\"_ _20\"></span>ad euro <span class=\"_ _22\"></span>90<span class=\"ls0\"> <span class=\"ls6\">mil</span>a<span class=\"ls9\">. <span class=\"_ _20\"></span>A <span class=\"_ _20\"></span>garanzia <span class=\"_ _20\"></span>del <span class=\"_ _20\"></span><span class=\"ls4\">finanziamento<span class=\"_ _264\"> </span></span></span></span></span></span></span>concesso, <span class=\"_ _22\"></span>Banca <span class=\"_ _20\"></span>Popolare <span class=\"_ _22\"></span>di <span class=\"_ _20\"></span>Novara <span class=\"_ _22\"></span>ha <span class=\"_ _20\"></span>iscritto <span class=\"_ _22\"></span>un\u2019ipoteca <span class=\"_ _20\"></span>sull\u2019immobile <span class=\"_ _22\"></span>di C<span class=\"_ _20\"></span>astellazzo <span class=\"_ _22\"></span>Bormida (AL<span class=\"_ _20\"></span>)<span class=\"_ _264\"> </span>per l\u2019importo complessivo di euro 4 milioni; <span class=\"_ _175\"> </span><span class=\"ff1 fs0 ls4\">finanziamento <span class=\"_ _1\"></span><span class=\"ls8\">con <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span><span class=\"lsa\">Monte <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>Paschi <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>Siena <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>data <span class=\"_ _1f\"></span>7 <span class=\"_ _1f\"></span>sette<span class=\"_ _1\"></span>mbre <span class=\"_ _1f\"></span>2006, <span class=\"_ _1f\"></span>con <span class=\"_ _1f\"></span></span>originaria <span class=\"_ _1f\"></span></span>scadenza <span class=\"_ _1f\"></span>il<span class=\"_ _264\"> </span></span>31 luglio <span class=\"_ _1\"></span>2027, <span class=\"_ _1\"></span>destinato a <span class=\"_ _1\"></span>finanziare <span class=\"_ _1\"></span>la realizzazi<span class=\"_ _1\"></span>one di <span class=\"_ _1\"></span>un programma <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>investimenti r<span class=\"_ _1\"></span>iguardanti le<span class=\"_ _264\"> </span>opere da effettuare nella struttura di Camburzano (BI)<span class=\"ls9\">. L\u2019<span class=\"ls4\">im<span class=\"_ _20\"></span>mobile<span class=\"ls9\">, destinato a residenz<span class=\"_ _20\"></span>a per anziani,<span class=\"_ _264\"> </span></span></span></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>completato <span class=\"_ _1f\"></span>nella <span class=\"_ _1\"></span>seconda <span class=\"_ _1\"></span>met\u00e0 <span class=\"_ _1f\"></span>del <span class=\"_ _1\"></span>2010. <span class=\"_ _1\"></span>Il <span class=\"_ _1f\"></span>mutuo, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>oggett<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rimodulazione <span class=\"_ _1f\"></span>nel <span class=\"_ _1\"></span>corso<span class=\"_ _264\"> </span>dell\u2019esercizio <span class=\"_ _21\"></span>2012 <span class=\"_ _21\"></span>con <span class=\"_ _21\"></span>posticipo <span class=\"_ _21\"></span>della <span class=\"_ _21\"></span>prima <span class=\"_ _21\"></span>rata <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>rimborso <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _21\"></span>delle <span class=\"_ _21\"></span>rate <span class=\"_ _21\"></span>interessi<span class=\"_ _264\"> </span>non <span class=\"_ _21\"></span>pagate <span class=\"_ _23\"></span>al <span class=\"_ _23\"></span>30 <span class=\"_ _23\"></span>luglio <span class=\"_ _23\"></span>2012. <span class=\"_ _23\"></span>Il <span class=\"_ _23\"></span>nuovo <span class=\"_ _23\"></span>piano <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>ammortamento <span class=\"_ _23\"></span>\u00e8 <span class=\"_ _23\"></span>sempre <span class=\"_ _23\"></span>modulato <span class=\"_ _23\"></span>su <span class=\"_ _23\"></span>36 <span class=\"_ _23\"></span>rate <span class=\"_ _23\"></span>con<span class=\"_ _264\"> </span>scadenza fissata <span class=\"_ _1\"></span>al 31 <span class=\"_ _1\"></span>luglio 2030. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>debito residuo <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span><span class=\"ls8\">31 di<span class=\"_ _1\"></span>cembre<span class=\"ls0\"> </span>2024 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>pari ad <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>4.098<span class=\"ls0\"> <span class=\"ls6\">mi<span class=\"_ _1\"></span>la</span> </span>di<span class=\"_ _264\"> </span></span>cui <span class=\"_ _1\"></span>la <span class=\"_ _1f\"></span>quota <span class=\"_ _1\"></span>corrente <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>ad <span class=\"_ _1f\"></span>euro <span class=\"_ _1\"></span>1.168<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls6\">mi<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>quota<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oltre <span class=\"_ _1f\"></span>cinque <span class=\"_ _1f\"></span>anni <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1f\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span></span></span>391<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls6\">mila <span class=\"_ _1f\"></span>euro. <span class=\"_ _1\"></span><span class=\"ls5\">A<span class=\"_ _264\"> </span></span></span></span>garanzia del fi<span class=\"_ _1\"></span>nanziamento concesso, Monte <span class=\"_ _1\"></span>dei Paschi <span class=\"_ _1\"></span>di Siena <span class=\"_ _1\"></span>ha iscritto <span class=\"_ _1\"></span>un\u2019ipoteca sugli <span class=\"_ _1\"></span>immobili<span class=\"_ _264\"> </span>di Camburzano (BI) e Castellazzo Bormida (AL) per l\u2019importo complessivo <span class=\"_ _1\"></span>di euro 17 milioni; <span class=\"_ _11d\"> </span><span class=\"ff1 fs0 ls4\">finanziamento <span class=\"_ _23\"></span>con <span class=\"_ _26\"> </span>la <span class=\"_ _2a\"> </span>Banca <span class=\"_ _2a\"> </span><span class=\"ls7\">Popolare <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>Lanciano <span class=\"_ _26\"> </span>e <span class=\"_ _2a\"> </span>Sulmona <span class=\"_ _2a\"> </span>ed <span class=\"_ _26\"> </span>afferente <span class=\"_ _2a\"> </span>un <span class=\"_ _26\"> </span>immobile <span class=\"_ _2a\"> </span>adibito <span class=\"_ _26\"> </span>a<span class=\"_ _264\"> </span></span></span>residenza <span class=\"_ _23\"></span>per <span class=\"_ _23\"></span>anziani <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>Fossacesia <span class=\"_ _23\"></span>(CH) <span class=\"_ _23\"></span><span class=\"ls8\">con <span class=\"_ _2a\"></span>scadenza <span class=\"_ _23\"></span>30 <span class=\"_ _23\"></span>novembre<span class=\"ls0\"> <span class=\"_ _23\"></span></span>2036; <span class=\"_ _23\"></span></span>il <span class=\"_ _2a\"></span>debito <span class=\"_ _21\"></span>residuo <span class=\"_ _23\"></span>al <span class=\"_ _2a\"></span>3<span class=\"ls8\">1<span class=\"_ _264\"> </span></span>dicembre 2024 <span class=\"_ _1\"></span>ammonta ad <span class=\"_ _1\"></span>euro 1.273<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls6\">mila <span class=\"_ _1\"></span>di cui<span class=\"_ _1\"></span> </span>la <span class=\"_ _1\"></span></span>quot<span class=\"ls0\">a </span>corrent<span class=\"ls0\">e <span class=\"_ _1\"></span>\u00e8 </span>pari <span class=\"_ _1\"></span>ad euro <span class=\"_ _1\"></span>90<span class=\"ls0\"> <span class=\"ls6\">mila</span> <span class=\"_ _1\"></span></span>e <span class=\"_ _1\"></span>la quota<span class=\"_ _264\"> </span>oltre <span class=\"_ _1f\"></span>cinque <span class=\"_ _1f\"></span>anni <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1f\"></span>pari <span class=\"_ _1f\"></span>a <span class=\"_ _1\"></span>823<span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls6\">mila <span class=\"_ _1f\"></span>euro. <span class=\"_ _1f\"></span>A</span> <span class=\"_ _1f\"></span></span>garanzia <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>finanziamento <span class=\"_ _1f\"></span>concesso, <span class=\"_ _1f\"></span><span class=\"ls5\">Banca <span class=\"_ _1f\"></span>Popolare <span class=\"_ _1f\"></span>di<span class=\"_ _264\"> </span></span>Lanciano <span class=\"_ _2c\"> </span>e <span class=\"_ _2b\"> </span>Sulmona <span class=\"_ _2c\"> </span><span class=\"ls8\">ha <span class=\"_ _2c\"> </span>iscri<span class=\"_ _1\"></span>tto <span class=\"_ _2c\"> </span>un\u2019ipoteca <span class=\"_ _2b\"> </span>sull\u2019immobile <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>l\u2019i<span class=\"_ _1\"></span>mporto <span class=\"_ _2c\"> </span>complessivo <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>euro <span class=\"_ _2c\"> </span>4,6<span class=\"_ _264\"> </span></span>milioni<span class=\"ls0\">;</span> <span class=\"_ _11d\"> </span><span class=\"ff1 fs0 ls4\">finanziamento <span class=\"_ _1f\"></span>ipotecario <span class=\"_ _1f\"></span>acceso <span class=\"_ _21\"></span>nel <span class=\"_ _1f\"></span>corso <span class=\"_ _21\"></span>dell\u2019esercizio <span class=\"_ _1f\"></span>2020 <span class=\"_ _21\"></span>con <span class=\"_ _1f\"></span>Unicredit <span class=\"_ _21\"></span>S.p.A. <span class=\"_ _21\"></span>per <span class=\"_ _1f\"></span>complessivi<span class=\"_ _264\"> </span></span>euro <span class=\"_ _22\"></span>1,25 <span class=\"_ _22\"></span>milioni <span class=\"_ _22\"></span>relat<span class=\"_ _1\"></span>ivo <span class=\"_ _22\"></span>all\u2019immobile <span class=\"_ _22\"></span>dove <span class=\"_ _22\"></span>ha <span class=\"_ _20\"></span>sede <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>RSA <span class=\"_ _22\"></span>San <span class=\"_ _22\"></span>Vitale <span class=\"_ _22\"></span>con <span class=\"_ _20\"></span>scadenza <span class=\"_ _22\"></span>31 <span class=\"_ _22\"></span>gennaio <span class=\"_ _22\"></span>2030;<span class=\"_ _264\"> </span>il <span class=\"_ _22\"></span>debito <span class=\"_ _22\"></span>residuo <span class=\"_ _59\"></span>alla <span class=\"_ _22\"></span>data <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span><span class=\"ls8\">31 <span class=\"_ _22\"></span>dicembre<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">2024 <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>pari <span class=\"_ _22\"></span>ad <span class=\"_ _22\"></span>652<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls6\">mil<span class=\"_ _1\"></span>a <span class=\"_ _22\"></span>euro <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>cui <span class=\"_ _22\"></span>e<span class=\"_ _1\"></span>uro <span class=\"_ _22\"></span><span class=\"ls8\">124<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls6\">mila <span class=\"_ _22\"></span>rappresen<span class=\"_ _1\"></span>ta<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span>la <span class=\"_ _26\"> </span>quota <span class=\"_ _2a\"> </span>corrente. <span class=\"_ _26\"> </span>A <span class=\"_ _2a\"> </span>garanzia <span class=\"_ _26\"> </span>del <span class=\"_ _26\"> </span>finanziamento <span class=\"_ _2a\"> </span>concesso, <span class=\"_ _26\"> </span>Unicredit <span class=\"_ _2a\"> </span>S.p.A. <span class=\"_ _26\"> </span>ha <span class=\"_ _26\"> </span>iscritto <span class=\"_ _2a\"> </span>un\u2019ipoteca<span class=\"_ _264\"> </span>sull\u2019immobile per l\u2019importo complessivo<span class=\"_ _20\"></span> di euro 2,5 milioni; <span class=\"_ _11d\"> </span><span class=\"ff1 fs0 ls8\">un <span class=\"_ _20\"></span>contratto di finanziamento <span class=\"_ _20\"></span>in essere <span class=\"_ _20\"></span>con ICCREA <span class=\"_ _20\"></span>BancaImpresa a <span class=\"_ _20\"></span>seguito della <span class=\"_ _20\"></span>rinegoziazione del<span class=\"_ _264\"> </span></span>debito <span class=\"_ _1\"></span>al <span class=\"_ _1f\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1f\"></span>2020 <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>euro <span class=\"_ _1\"></span>4.531 <span class=\"_ _1f\"></span>mila <span class=\"_ _1\"></span>attraverso <span class=\"_ _1f\"></span>gli <span class=\"_ _1\"></span>strumenti <span class=\"_ _1f\"></span>previsti <span class=\"_ _1f\"></span>dal <span class=\"_ _1\"></span>Decreto <span class=\"_ _1f\"></span>Legge <span class=\"_ _1\"></span>n.<span class=\"_ _264\"> </span>23 <span class=\"_ _2a\"> </span>dell\u20198 <span class=\"_ _26\"> </span>aprile <span class=\"_ _26\"> </span>2020 <span class=\"_ _2a\"> </span>modificato <span class=\"_ _26\"> </span>con <span class=\"_ _26\"> </span>la <span class=\"_ _2a\"> </span>legge <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>conversione <span class=\"_ _26\"> </span>del <span class=\"_ _26\"> </span>5 <span class=\"_ _2a\"> </span>giugno <span class=\"_ _26\"> </span>2020 <span class=\"_ _2a\"> </span>n.40, <span class=\"_ _26\"> </span>cosiddetto<span class=\"_ _264\"> </span>\u201cDecreto <span class=\"_ _1\"></span>Liquidit\u00e0\u201d. <span class=\"_ _1\"></span><span class=\"ls7\">Si <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>pertanto <span class=\"_ _1f\"></span>addivenuti il <span class=\"_ _1f\"></span>21 aprile <span class=\"_ _1f\"></span>2021 alla <span class=\"_ _1\"></span>sot<span class=\"_ _1\"></span>toscrizione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>nuovo <span class=\"_ _1\"></span>mutuo<span class=\"_ _264\"> </span></span>chirografario <span class=\"_ _1f\"></span>(con <span class=\"_ _21\"></span>contestuale <span class=\"_ _1f\"></span>cancellazione <span class=\"_ _21\"></span>dell<span class=\"ls4\">\u2019ipoteca <span class=\"_ _1f\"></span></span>di <span class=\"_ _1f\"></span>primo <span class=\"_ _21\"></span>grado <span class=\"_ _1f\"></span>iscritt<span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span><span class=\"ls4\">sull\u2019immobil<span class=\"ls0\">e <span class=\"_ _1f\"></span></span></span>dove<table class=\"s w2da h27f\" id=\"_9c89811d-ad77-4174-88a5-86106c3e310b\"><tr><td></td><td class=\"c x1e5 y17b1 w165 h24e\"><div class=\"t m0 x1a1 h2e y17b0 ffb3 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x3bd y17b1 w165 h24e\"><div class=\"t m0 x1a1 h2e y17b0 ffb3 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x3be y17b2 w167 h24e\"><div class=\"t m0 x1a1 h2e y17b0 ffb3 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x3bf y17b2 w167 h24e\"><div class=\"t m0 x1a1 h2e y17b0 ffb3 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x3c0 y17b3 wbd h2b\"><div class=\"t m0 x0 h2e y16b ffb3 fs8 fc0 sc0 ls0 ws0\">Non cor<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>n<span class=\"_ _20\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y17b4 w2db h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">Mut<span class=\"_ _20\"></span>ui<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> f<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>na<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>ia<span class=\"_ _1\"></span>menti<span class=\"_ _264\"> </span></div></td><td class=\"c x3c1 y17b4 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">32.634<span class=\"_ _264\"> </span></div></td><td class=\"c x3c2 y17b4 w194 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">15.416<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17b5 w2dc h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>bit<span class=\"_ _22\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so s<span class=\"_ _20\"></span>oc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> di l<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>si<span class=\"_ _20\"></span>ng<span class=\"_ _264\"> </span></div></td><td class=\"c x3c3 y17b5 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">2.938<span class=\"_ _264\"> </span></div></td><td class=\"c x3c4 y17b5 w184 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17b6 w2dd h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>bit<span class=\"_ _22\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so a<span class=\"_ _1\"></span>lt<span class=\"_ _22\"></span>r<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span> f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>tor<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x3c5 y17b6 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">324<span class=\"_ _264\"> </span></div></td><td class=\"c x3c6 y17b6 w184 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17b7 w2de h250\"><div class=\"t m0 x1a1 h2e y1692 ffb3 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span> d<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>b<span class=\"_ _22\"></span>it<span class=\"_ _1\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so b<span class=\"_ _22\"></span>an<span class=\"_ _22\"></span>c<span class=\"_ _1f\"></span>h<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span> e<span class=\"_ _1\"></span> alt<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _22\"></span>an<span class=\"_ _22\"></span>z<span class=\"_ _1f\"></span>iator<span class=\"_ _1f\"></span>i - q<span class=\"_ _20\"></span>u<span class=\"_ _22\"></span>ot<span class=\"_ _1\"></span>a non<span class=\"_ _22\"></span> c<span class=\"_ _1\"></span>or<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>n<span class=\"_ _22\"></span>t<span class=\"_ _1f\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x3c7 y17b7 w169 h250\"><div class=\"t m0 x1a1 h2e y1692 ffb3 fs8 fc0 sc0 ls0 ws0\">35.896<span class=\"_ _264\"> </span></div></td><td class=\"c x3c8 y17b7 w169 h250\"><div class=\"t m0 x1a1 h2e y1692 ffb3 fs8 fc0 sc0 ls0 ws0\">15.416<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x3c0 y17b8 wbd h2b\"><div class=\"t m0 x0 h2e y16b ffb3 fs8 fc0 sc0 ls0 ws0\">Cor<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>n<span class=\"_ _20\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y17b9 w2db h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">Mut<span class=\"_ _20\"></span>ui<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> f<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>na<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>ia<span class=\"_ _1\"></span>menti<span class=\"_ _264\"> </span></div></td><td class=\"c x3c9 y17b9 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">3.874<span class=\"_ _264\"> </span></div></td><td class=\"c x3ca y17b9 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">3.824<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17ba w2df h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>bit<span class=\"_ _22\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so s<span class=\"_ _20\"></span>oc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> di f<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>tor<span class=\"_ _264\"> </span></div></td><td class=\"c x3cb y17ba w2e0 h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">35<span class=\"_ _264\"> </span></div></td><td class=\"c x3cc y17ba w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffb4 fs8 fc0 sc0 ls0 ws0\">35<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17bb w2e1 h250\"><div class=\"t m0 x1a1 h2e y1692 ffb3 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span> d<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>b<span class=\"_ _22\"></span>it<span class=\"_ _1\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so b<span class=\"_ _22\"></span>an<span class=\"_ _22\"></span>c<span class=\"_ _1f\"></span>h<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span> e<span class=\"_ _1\"></span> alt<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _22\"></span>an<span class=\"_ _22\"></span>z<span class=\"_ _1f\"></span>iator<span class=\"_ _1f\"></span>i - q<span class=\"_ _20\"></span>u<span class=\"_ _22\"></span>ot<span class=\"_ _1\"></span>a c<span class=\"_ _1f\"></span>or<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>e<span class=\"_ _1f\"></span>n<span class=\"_ _22\"></span>t<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x3cd y17bb w170 h250\"><div class=\"t m0 x1a1 h2e y1692 ffb3 fs8 fc0 sc0 ls0 ws0\">3.908<span class=\"_ _264\"> </span></div></td><td class=\"c x3ce y17bb w170 h250\"><div class=\"t m0 x1a1 h2e y1692 ffb3 fs8 fc0 sc0 ls0 ws0\">3.859<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17bc w2e2 h250\"><div class=\"t m0 x1a1 h2e y1692 ffb3 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span> d<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>b<span class=\"_ _22\"></span>it<span class=\"_ _1\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so b<span class=\"_ _22\"></span>an<span class=\"_ _22\"></span>c<span class=\"_ _1f\"></span>h<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span> e<span class=\"_ _1\"></span> alt<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span> f<span class=\"_ _1\"></span>in<span class=\"_ _22\"></span>an<span class=\"_ _22\"></span>z<span class=\"_ _1f\"></span>iator<span class=\"_ _1f\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x3cf y17bc w169 h250\"><div class=\"t m0 x1a1 h2e y1692 ffb3 fs8 fc0 sc0 ls0 ws0\">39.804<span class=\"_ _264\"> </span></div></td><td class=\"c x3d0 y17bc w169 h250\"><div class=\"t m0 x1a1 h2e y1692 ffb3 fs8 fc0 sc0 ls0 ws0\">19.275<span class=\"_ _264\"> </span></div></td></tr></table>ha  sede  l<span class=\"_ _1\"></span>a  RSA  Bramante)<span class=\"ls0\"> <span class=\"_ _100\"> </span></span>per <span class=\"_ _100\"> </span>l\u2019importo <span class=\"_ _100\"> </span>complessivo <span class=\"_ _100\"> </span>di  eur<span class=\"_ _1\"></span>o  6,4  <span class=\"ls6\">mili<span class=\"_ _1\"></span>oni<span class=\"ls0\">  </span></span>garantito <span class=\"_ _100\"> </span>da  SACE<span class=\"_ _264\"> </span>nell\u2019ambito delle \u201cMisure temporanee per il sostegno al<span class=\"_ _1\"></span>la liquidit\u00e0 delle imprese\u201d di cui all\u2019art<span class=\"_ _1\"></span>icolo 1<span class=\"_ _264\"> </span>del <span class=\"_ _26\"> </span>Decreto <span class=\"_ _26\"> </span>Liquidit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _26\"> </span>che <span class=\"_ _26\"> </span>ha <span class=\"_ _2c\"> </span>estinto <span class=\"_ _26\"> </span>la <span class=\"_ _2c\"> </span>precedente <span class=\"_ _26\"> </span>esposizione <span class=\"_ _26\"> </span>debi<span class=\"_ _1\"></span>toria <span class=\"_ _26\"> </span>verso <span class=\"_ _2c\"> </span>ICCREA <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>per <span class=\"_ _26\"> </span>la<span class=\"_ _264\"> </span>differenza <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _26\"> </span>andat<span class=\"_ _1\"></span>o <span class=\"_ _26\"> </span>ad <span class=\"_ _26\"> </span>incrementare <span class=\"_ _2c\"> </span>le <span class=\"_ _26\"> </span>disponibilit\u00e0 <span class=\"_ _2c\"> </span>liquide <span class=\"_ _26\"> </span>del <span class=\"_ _2c\"> </span>Gruppo. <span class=\"_ _26\"> </span>Il <span class=\"_ _26\"> </span>finanziamento <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _26\"> </span>stato<span class=\"_ _264\"> </span>espressamente concesso per <span class=\"_ _20\"></span>il sostegno <span class=\"_ _20\"></span>dei costi del <span class=\"_ _20\"></span>personale, per <span class=\"_ _20\"></span>il fabbisogno di <span class=\"_ _20\"></span>capitale circolante<span class=\"_ _264\"> </span>e <span class=\"_ _23\"></span>per <span class=\"_ _2a\"> </span>l\u2019estinzione <span class=\"_ _2a\"></span>anticipata <span class=\"_ _23\"></span>del <span class=\"_ _2a\"> </span>precedente <span class=\"_ _23\"></span>contratt<span class=\"_ _1\"></span>o <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>finanziamento <span class=\"_ _23\"></span>ipot<span class=\"_ _1\"></span>ecario. <span class=\"_ _23\"></span>Il <span class=\"_ _2a\"> </span>finanziamento<span class=\"_ _264\"> </span>scadr\u00e0 <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>31 <span class=\"_ _1f\"></span>marzo <span class=\"_ _1\"></span>2027 <span class=\"_ _1f\"></span>e <span class=\"_ _1\"></span>verr\u00e0 <span class=\"_ _1f\"></span>rimborsato <span class=\"_ _1\"></span>in <span class=\"_ _1f\"></span>rate <span class=\"_ _1f\"></span>trimestrali <span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>partire <span class=\"_ _1\"></span>dal <span class=\"_ _1f\"></span>30 <span class=\"_ _1f\"></span>giugno <span class=\"_ _1\"></span>2023. <span class=\"_ _1f\"></span>Il <span class=\"_ _1\"></span>debito<span class=\"_ _264\"> </span>residuo <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>data <span class=\"_ _2c\"> </span>del <span class=\"_ _2b\"> </span><span class=\"ls8\">31 <span class=\"_ _2c\"> </span>dicembre<span class=\"ls0\"> <span class=\"_ _2c\"> </span></span>2024 <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2b\"> </span>pari <span class=\"_ _2c\"> </span>ad <span class=\"_ _2c\"> </span>3,491<span class=\"ls0\"> <span class=\"_ _2b\"> </span><span class=\"ls6\">milioni <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>euro <span class=\"_ _2b\"> </span>di <span class=\"_ _2c\"> </span>cui <span class=\"_ _2b\"> </span>euro <span class=\"_ _2c\"> </span></span></span>1.594<span class=\"ls0\"> <span class=\"_ _2c\"> </span><span class=\"ls6\">mila<span class=\"_ _264\"> </span></span></span></span>rappresenta la quota corrente. Il nuovo <span class=\"_ _20\"></span>finanziamento <span class=\"_ _20\"></span>include oltre <span class=\"_ _20\"></span>al rispetto <span class=\"_ _20\"></span>delle clausole <span class=\"_ _20\"></span>previste <span class=\"_ _20\"></span>dalla garanzia <span class=\"_ _20\"></span>SACE i <span class=\"_ _20\"></span>seguenti<span class=\"_ _264\"> </span>covenant calcolati sul bilancio della controllata <span class=\"_ _1\"></span>Edos S.r.l. con verifica annuale <table class=\"s w2e3 h280\" id=\"_cee5e0e7-0889-4ac0-afdb-23c33032b435\"><tr><td class=\"c x3d2 y17bd w88 h52\"><div class=\"t m0 x23 h3 yd8a ff1 fs0 fc0 sc0 ls5 ws0\">Anno<span class=\"ls0\"> </span></div></td><td class=\"c x3d3 y17bd wbf h52\"><div class=\"t m0 x8 h3 yd8a ff1 fs0 fc0 sc0 ls7 ws0\">PFN/EBITDA <span class=\"ls0\"> </span></div></td><td class=\"c x3d4 y17bd w13 h52\"><div class=\"t m0 x23 h3 yd8a ff1 fs0 fc0 sc0 ls7 ws0\">PFN/PN<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3d2 y17be w88 h52\"><div class=\"t m0 x23 h3 yd8c ff1 fs0 fc0 sc0 ls8 ws0\">2021<span class=\"ls0\"> </span></div></td><td class=\"c x3d3 y17be wbf h52\"><div class=\"t m0 x8 h3 yd8c ff1 fs0 fc0 sc0 ls9b ws0\">&lt;= 8<span class=\"ls0\"> </span></div></td><td class=\"c x3d4 y17be w13 h52\"><div class=\"t m0 x23 h3 yd8c ff1 fs0 fc0 sc0 ls9b ws0\">&lt; = 2,5<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3d2 y17bf w88 h107\"><div class=\"t m0 x23 h3 yd8d ff1 fs0 fc0 sc0 ls8 ws0\">2022<span class=\"ls0\"> </span></div></td><td class=\"c x3d3 y17bf wbf h107\"><div class=\"t m0 x8 h3 yd8d ff1 fs0 fc0 sc0 ls9b ws0\">&lt;= 5<span class=\"ls0\"> </span></div></td><td class=\"c x3d4 y17bf w13 h107\"><div class=\"t m0 x23 h3 yd8d ff1 fs0 fc0 sc0 ls9b ws0\">&lt;= 2<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x3d2 y17c0 w88 h107\"><div class=\"t m0 x23 h3 yd8e ff1 fs0 fc0 sc0 ls8 ws0\">2023 e fino a <span class=\"lsb\">scadenza</span><span class=\"lsb\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x3d3 y17c0 wbf h107\"><div class=\"t m0 x8 h3 yd8e ff1 fs0 fc0 sc0 ls9b ws0\">&lt; = 3<span class=\"ls0\"> </span></div></td><td class=\"c x3d4 y17c0 w13 h107\"><div class=\"t m0 x23 h3 yd8e ff1 fs0 fc0 sc0 ls9b ws0\">&lt;= 2<span class=\"ls0\"> </span></div></td></tr></table>nel <span class=\"_ _85\"> </span>cors<span class=\"_ _1\"></span>o <span class=\"_ _df\"> </span>del <span class=\"_ _df\"> </span>primo <span class=\"_ _df\"> </span>semestre <span class=\"_ _df\"> </span>2021 <span class=\"_ _df\"> </span>la <span class=\"_ _85\"> </span>cont<span class=\"_ _1\"></span>rollata <span class=\"_ _df\"> </span>Edos <span class=\"_ _df\"> </span>S.r.l. <span class=\"_ _df\"> </span>ha <span class=\"_ _df\"> </span>sottoscritto <span class=\"_ _df\"> </span>un <span class=\"_ _df\"> </span>contratto <span class=\"_ _df\"> </span>di<span class=\"_ _264\"> </span>finanziamento <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>Banca <span class=\"_ _1f\"></span>del <span class=\"_ _1\"></span>Mezzogiorno <span class=\"_ _1\"></span>S.p.a. <span class=\"_ _1\"></span>con <span class=\"_ _1f\"></span>Garanzia <span class=\"_ _1\"></span>SACE <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>euro <span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>milioni <span class=\"_ _1f\"></span>con <span class=\"_ _1\"></span>periodo<span class=\"_ _264\"> </span>di <span class=\"_ _21\"></span>preammortamento <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>1 <span class=\"_ _21\"></span>anno <span class=\"_ _23\"></span>e <span class=\"_ _21\"></span>scadenza <span class=\"_ _23\"></span>il <span class=\"_ _23\"></span>31 <span class=\"_ _21\"></span>marzo <span class=\"_ _23\"></span>2027. <span class=\"_ _23\"></span>Il <span class=\"_ _21\"></span>debit<span class=\"_ _1\"></span>o <span class=\"_ _21\"></span><span class=\"ls4\">residuo <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span></span>31 <span class=\"_ _23\"></span>gennaio<span class=\"ls0\"> <span class=\"_ _21\"></span></span>2024<span class=\"_ _264\"> </span>ammonta a euro 1.997 mila<span class=\"ls0\"> </span>di cui <span class=\"ls4\">la </span>quota corrente \u00e8 pari ad euro 998<span class=\"ls0\"> <span class=\"ls6\">mil</span>a<span class=\"ls9\">. </span></span>un <span class=\"_ _1f\"></span>contratto <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>finanziamento <span class=\"_ _1f\"></span>ipotecario <span class=\"_ _21\"></span>di <span class=\"_ _1f\"></span>16.9 <span class=\"_ _21\"></span>Milioni <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>Euro<span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls4\">sottoscritto <span class=\"_ _1f\"></span>in <span class=\"_ _21\"></span>data <span class=\"_ _1f\"></span>26 <span class=\"_ _21\"></span>luglio <span class=\"_ _1f\"></span>2023,<span class=\"_ _264\"> </span></span></span>volto <span class=\"_ _22\"></span>a <span class=\"_ _20\"></span>sostenere <span class=\"_ _22\"></span>il <span class=\"_ _22\"></span>piano <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>investimento <span class=\"_ _20\"></span>del <span class=\"_ _22\"></span>Gruppo, <span class=\"_ _22\"></span>s<span class=\"_ _1\"></span>trutturato <span class=\"_ _22\"></span>come <span class=\"_ _20\"></span>finanziamento <span class=\"_ _22\"></span>fondiario, <span class=\"_ _20\"></span>a <span class=\"_ _22\"></span>stato<span class=\"_ _264\"> </span>avanzamento <span class=\"_ _22\"></span>lavori, <span class=\"_ _20\"></span>con <span class=\"_ _22\"></span>scadenza <span class=\"_ _22\"></span>il <span class=\"_ _20\"></span>30 <span class=\"_ _22\"></span>giugno <span class=\"_ _22\"></span>2035. <span class=\"_ _20\"></span>L\u2019intero <span class=\"_ _22\"></span>importo <span class=\"_ _22\"></span>del <span class=\"_ _20\"></span>finanziamento <span class=\"_ _22\"></span>verr\u00e0 <span class=\"_ _20\"></span>erogato<span class=\"_ _264\"> </span>in <span class=\"_ _22\"></span>una o <span class=\"_ _22\"></span>pi\u00f9<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"lsb\">soluzioni, a <span class=\"_ _22\"></span>stato <span class=\"_ _22\"></span>avanzamento <span class=\"_ _20\"></span>lavori, <span class=\"_ _22\"></span>nella <span class=\"_ _20\"></span>misura <span class=\"_ _22\"></span>che no<span class=\"_ _20\"></span>n <span class=\"_ _20\"></span>potr\u00e0 <span class=\"_ _22\"></span>eccedere <span class=\"_ _20\"></span>il <span class=\"_ _22\"></span>70% <span class=\"_ _20\"></span>dei <span class=\"_ _22\"></span>costi<span class=\"_ _264\"> </span></span></span>pro<span class=\"ls0\">-<span class=\"ls4\">tempore <span class=\"_ _20\"></span>sostenuti e <span class=\"_ _22\"></span>avr\u00e0 una <span class=\"_ _20\"></span>durata <span class=\"_ _20\"></span>complessiva <span class=\"_ _20\"></span>di circa <span class=\"_ _22\"></span>12 anni <span class=\"_ _20\"></span>e un <span class=\"_ _22\"></span>tasso pari ad<span class=\"_ _20\"></span> Euribor <span class=\"_ _22\"></span>6 mesi<span class=\"_ _264\"> </span></span></span>pi\u00f9 un <span class=\"_ _22\"></span>margine del <span class=\"_ _20\"></span>3,10% <span class=\"_ _20\"></span>annuo. Il <span class=\"_ _22\"></span>contratto di <span class=\"_ _20\"></span>finanziamento <span class=\"_ _20\"></span>prevede covenant <span class=\"_ _22\"></span>usuali per <span class=\"_ _20\"></span>operazioni<span class=\"_ _264\"> </span>della <span class=\"_ _21\"></span>specie <span class=\"_ _23\"></span>nonch\u00e9 <span class=\"_ _21\"></span>l\u2019impegno <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>Edos <span class=\"_ _23\"></span>srl <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>non <span class=\"_ _21\"></span>di<span class=\"_ _1\"></span>stribuire <span class=\"_ _21\"></span>dividendi <span class=\"_ _23\"></span>e <span class=\"_ _21\"></span>a <span class=\"_ _23\"></span>non <span class=\"_ _21\"></span>compiere <span class=\"_ _23\"></span>operazioni<span class=\"_ _264\"> </span>straordinarie <span class=\"_ _24\"> </span>per <span class=\"_ _25\"> </span>tutta <span class=\"_ _25\"> </span>la <span class=\"_ _25\"> </span>durata <span class=\"_ _24\"> </span>del <span class=\"_ _25\"> </span>finanziamento, <span class=\"_ _25\"> </span>salvo <span class=\"_ _24\"> </span>preventivo <span class=\"_ _25\"> </span>consenso <span class=\"_ _25\"> </span>delle <span class=\"_ _24\"> </span>banche<span class=\"_ _264\"> </span>finanziatrici. <span class=\"_ _1\"></span>Eukedos <span class=\"_ _1f\"></span>Sp<span class=\"ls8\">a <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>La <span class=\"_ _1f\"></span>Villa <span class=\"_ _1f\"></span>spa, <span class=\"_ _1f\"></span>obbligate <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>solido, <span class=\"_ _1f\"></span>hanno <span class=\"_ _1f\"></span>rilasciato <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>favore <span class=\"_ _1\"></span>del <span class=\"_ _1f\"></span>Gruppo<span class=\"_ _264\"> </span></span>BCC <span class=\"_ _2a\"> </span>Iccre<span class=\"_ _1\"></span>a <span class=\"_ _2a\"> </span>fidej<span class=\"_ _1\"></span>ussioni <span class=\"_ _26\"> </span>a <span class=\"_ _2a\"> </span>garanzia <span class=\"_ _26\"> </span>dell\u2019esatto <span class=\"_ _26\"> </span>adempimento <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>tut<span class=\"_ _1\"></span>te <span class=\"_ _2a\"> </span>le <span class=\"_ _26\"> </span>obbligazioni <span class=\"_ _26\"> </span>assunte <span class=\"_ _26\"> </span>dalla<span class=\"_ _264\"> </span>controllata <span class=\"_ _df\"> </span>Edos <span class=\"_ _df\"> </span>Srl <span class=\"_ _85\"> </span>in <span class=\"_ _df\"> </span>dipendenza <span class=\"_ _df\"> </span>del <span class=\"_ _df\"> </span>finanziamento <span class=\"_ _df\"> </span>sino <span class=\"_ _df\"> </span>all\u2019importo <span class=\"_ _df\"> </span>massimo <span class=\"_ _85\"> </span>par<span class=\"ls4\">i <span class=\"_ _df\"> </span>a <span class=\"_ _df\"> </span>Euro<span class=\"_ _264\"> </span></span>33.800.000,00. <span class=\"_ _1f\"></span><span class=\"ls5\">Nel <span class=\"_ _1f\"></span>corso <span class=\"_ _1f\"></span>dell\u2019esercizio <span class=\"_ _1f\"></span>sono <span class=\"_ _1f\"></span>stati <span class=\"_ _1f\"></span>erogati <span class=\"_ _1f\"></span>ulteriori <span class=\"_ _1f\"></span>euro <span class=\"_ _1f\"></span>7.683 <span class=\"_ _1f\"></span>mila. <span class=\"_ _1\"></span><span class=\"ls4\">Il <span class=\"_ _1f\"></span>debito <span class=\"_ _1f\"></span>residuo<span class=\"_ _264\"> </span></span></span>al 31 dicembre<span class=\"ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">2024 ammonta <span class=\"_ _20\"></span>ad euro <span class=\"_ _20\"></span>11,5<span class=\"ls0\"> <span class=\"ls6\">milioni</span> </span>di cui <span class=\"_ _20\"></span>la quota <span class=\"_ _20\"></span>a breve \u00e8 <span class=\"_ _20\"></span>pari ad euro <span class=\"_ _20\"></span>299 mila <span class=\"_ _20\"></span>e la<span class=\"_ _264\"> </span></span></span>quota oltre 5 anni ammonta ad euro 8.212 milioni.<span class=\"_ _264\"> </span>Il <span class=\"_ _2c\"> </span>finanziamento <span class=\"_ _2c\"> </span>include <span class=\"_ _2c\"> </span>oltre <span class=\"_ _2c\"> </span>al <span class=\"_ _2c\"> </span>rispetto <span class=\"_ _2c\"> </span>delle <span class=\"_ _2c\"> </span>clausole <span class=\"_ _2c\"> </span>previste <span class=\"_ _2c\"> </span>dalla <span class=\"_ _2b\"> </span>garanzia <span class=\"_ _2c\"> </span>SACE <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>seguenti<span class=\"_ _264\"> </span>covenant calcolati sul bilancio della controllata <span class=\"_ _1\"></span>Edos S.r.l. con verifica annuale <table class=\"s w2e4 h281\" id=\"_5f04aba7-52b1-405e-ae2e-43b0de9524c7\"><tr><td></td><td class=\"c x3d6 y17c2 w2e5 h24f\"><div class=\"t m0 x1a1 h77 y17c1 ffb5 fs13 fc0 sc0 ls41 ws0\">Anno<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17c4 w2e6 h282\"><div class=\"t m0 x1a1 h76 y17c3 ffb6 fs13 fc0 sc0 ls41 ws0\">Cov<span class=\"_ _1f\"></span>e<span class=\"_ _1f\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>nt<span class=\"_ _264\"> </span></div></td><td class=\"c x3d7 y17c6 w2e7 h254\"><div class=\"t m0 x1a1 h76 y17c5 ffb7 fs13 fc0 sc0 ls0 ws0\">2<span class=\"_ _1f\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _1f\"></span>3<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span> su<span class=\"_ _1f\"></span>cce<span class=\"_ _1\"></span>ssivi<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17c8 w2e8 h261\"><div class=\"t m0 x1a1 h76 y17c7 ffb8 fs13 fc0 sc0 ls43 ws0\">PF<span class=\"_ _22\"></span>N<span class=\"_ _20\"></span> /<span class=\"_ _20\"></span> EBIT<span class=\"_ _22\"></span>D<span class=\"_ _22\"></span>A m<span class=\"_ _22\"></span>i<span class=\"_ _22\"></span>no<span class=\"_ _1\"></span>r<span class=\"_ _22\"></span>e o ugu<span class=\"_ _1\"></span>al<span class=\"_ _20\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x3d8 y17c9 w2e9 h254\"><div class=\"t m0 x1a1 h76 y17c5 ffb7 fs13 fc0 sc0 ls42 ws0\">14<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17ca w2ea h261\"><div class=\"t m0 x1a1 h76 y17c7 ffb8 fs13 fc0 sc0 ls43 ws0\">PF<span class=\"_ _22\"></span>N<span class=\"_ _20\"></span> /<span class=\"_ _20\"></span> PN<span class=\"_ _22\"></span> m<span class=\"_ _59\"></span>i<span class=\"_ _20\"></span>nor<span class=\"_ _22\"></span>e o ug<span class=\"_ _1\"></span>ua<span class=\"_ _1\"></span>l<span class=\"_ _22\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x3d9 y17cb w2eb h254\"><div class=\"t m0 x1a1 h76 y17c5 ffb7 fs13 fc0 sc0 ls0 ws0\">6</div></td></tr></table> <span class=\"_ _11d\"> </span><span class=\"ff1 fs0 ls5\">Un <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>finanziamento <span class=\"_ _1f\"></span>ipotecario <span class=\"_ _1f\"></span>sottoscritt<span class=\"_ _1\"></span>o <span class=\"_ _1f\"></span>con <span class=\"_ _1f\"></span>BNL <span class=\"_ _1f\"></span>garantito <span class=\"_ _1f\"></span>da <span class=\"_ _1f\"></span>ipoteca <span class=\"_ _1f\"></span>sull\u2019immobile <span class=\"_ _1f\"></span>di<span class=\"_ _264\"> </span></span>Settimo Torinese <span class=\"_ _22\"></span>sino di <span class=\"_ _20\"></span>un <span class=\"_ _20\"></span>valore di <span class=\"_ _22\"></span>euro 13 <span class=\"_ _20\"></span>milioni. Al <span class=\"_ _22\"></span><span class=\"ls8\">31 dicembre <span class=\"_ _20\"></span>2024<span class=\"ls0\"> <span class=\"ls4\">il <span class=\"_ _22\"></span>debito residuo <span class=\"_ _22\"></span>ammonta<span class=\"_ _264\"> </span></span></span></span>ad euro 3 milioni e esigibile entro gennaio del 2026<span class=\"ls0\">.</span> <span class=\"_ _11d\"> </span><span class=\"ff1 fs0 ls5\">Un contratto di <span class=\"_ _20\"></span>Finanziamento erogato da Unicredit per complessivi euro 2 milioni e <span class=\"_ _20\"></span>con scadenza 31<span class=\"_ _264\"> </span></span>maggio 2034. Il <span class=\"_ _20\"></span>debito residuo al <span class=\"_ _20\"></span><span class=\"ls8\">31 dicembre<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">ammonta ad euro <span class=\"_ _20\"></span>1 milione <span class=\"_ _22\"></span>di<span class=\"_ _1\"></span> cui <span class=\"_ _20\"></span>la quota <span class=\"_ _22\"></span>a breve euro<span class=\"_ _264\"> </span></span></span></span>57<span class=\"ls0\"> <span class=\"ls6\">mila e la quota o<span class=\"_ _1\"></span>ltre cinque anni<span class=\"_ _1\"></span> ammonta ad euro <span class=\"_ _1\"></span></span></span>589<span class=\"ls0\"> <span class=\"ls6\">mila.</span></span> <span class=\"_ _11d\"> </span><span class=\"ff1 fs0 ls5\">Contratto <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>Finanziamento <span class=\"_ _2c\"> </span>erogato <span class=\"_ _26\"> </span>da <span class=\"_ _2c\"> </span>Unicredit <span class=\"_ _26\"> </span>per <span class=\"_ _26\"> </span>eur<span class=\"_ _1\"></span>o <span class=\"_ _26\"> </span>437 <span class=\"_ _26\"> </span>mila <span class=\"_ _2c\"> </span>in <span class=\"_ _26\"> </span>data <span class=\"_ _26\"> </span>28 <span class=\"_ _2c\"> </span>giugno <span class=\"_ _26\"> </span>2024 <span class=\"_ _26\"> </span>con<span class=\"_ _264\"> </span></span>scadenza <span class=\"_ _21\"></span>30 <span class=\"_ _23\"></span>giugno <span class=\"_ _21\"></span>2034. <span class=\"_ _23\"></span>Il <span class=\"_ _21\"></span>debito <span class=\"_ _23\"></span>a <span class=\"_ _23\"></span>breve <span class=\"_ _21\"></span>ammonta <span class=\"_ _21\"></span>ad <span class=\"_ _23\"></span>euro <span class=\"_ _23\"></span><span class=\"ls8\">29<span class=\"ls0\"> <span class=\"_ _23\"></span><span class=\"ls6\">mila <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>la <span class=\"_ _23\"></span>quota <span class=\"_ _23\"></span>oltre <span class=\"_ _23\"></span>cinque <span class=\"_ _23\"></span>anni<span class=\"_ _264\"> </span></span></span></span>ammonta ad euro 239<span class=\"ls0\"> <span class=\"ls6\">mila.</span></span> <span class=\"_ _11d\"> </span><span class=\"ff1 fs0 ls4\">In data 15 <span class=\"_ _20\"></span>luglio 2024, la controllata La V<span class=\"_ _20\"></span>illa Real Estate S.r.l.<span class=\"ls0\"> <span class=\"ls8\">ha stipulato un mutuo per complessivi<span class=\"_ _264\"> </span></span></span></span>euro 9 milioni con scadenza in data 31 luglio 2029. Il<span class=\"_ _1\"></span> debito a breve ammonta ad euro 337 mila.<span class=\"_ _264\"> </span>I <span class=\"_ _21\"></span>debito <span class=\"_ _21\"></span>verso <span class=\"_ _23\"></span>la <span class=\"_ _21\"></span>societ\u00e0 <span class=\"_ _21\"></span>di <span class=\"_ _23\"></span>Leasing <span class=\"_ _21\"></span>per <span class=\"_ _21\"></span>euro <span class=\"_ _21\"></span>2,9 <span class=\"_ _23\"></span>milioni <span class=\"_ _21\"></span>nasce <span class=\"_ _21\"></span>dalla <span class=\"_ _21\"></span>scritture <span class=\"_ _23\"></span>IAS <span class=\"_ _21\"></span>per <span class=\"_ _21\"></span>il <span class=\"_ _23\"></span>consolidamento <span class=\"_ _21\"></span>di<span class=\"_ _264\"> </span>Hiberna <span class=\"_ _1f\"></span>Regis <span class=\"_ _1f\"></span>S.r.l<span class=\"_ _1\"></span>. <span class=\"_ _1f\"></span>relativo <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>ca<span class=\"_ _1\"></span>ntiere <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>Musile <span class=\"_ _1f\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1f\"></span>Piave <span class=\"_ _1f\"></span>dove <span class=\"_ _1f\"></span>vige<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>un <span class=\"_ _1f\"></span>contratto <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>leasing <span class=\"_ _1f\"></span>costruendo <span class=\"_ _1f\"></span>co<span class=\"_ _1\"></span>n<span class=\"_ _264\"> </span>Alba Leasing S.p.A. Il debito risulta<span class=\"ls8\">nte \u00e8 pari ai SAL fatturati alla societ\u00e0 di leasing alla data del 31 dicembre<span class=\"_ _264\"> </span></span>2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-345": {
   "value": "Altre passivit\u00e0 non c<span class=\"_ _1\"></span>orrenti<span class=\"_ _264\"> </span>La voce in oggetto<span class=\"ls0\"> <span class=\"ls8\">ammonta</span> <span class=\"ls8\">ad euro 26</span>.<span class=\"ls8\">552</span> <span class=\"ls6\">mila</span> <span class=\"ls8\">ed \u00e8 riferi<span class=\"_ _1\"></span>to a</span> <span class=\"ls8\">debiti a lungo</span>:<span class=\"_ _264\"> </span></span>- <span class=\"ls8\">verso la contr</span>o<span class=\"ls4\">ll<span class=\"ls8\">ante La Villa S.p.A<span class=\"ls9\">. al tasso del 7,5%</span></span></span> <span class=\"ls8\">per euro 4.500 mila e al tasso del 5% per euro 20.417<span class=\"_ _264\"> </span></span>mila.<span class=\"_ _264\"> </span>-<span class=\"ls8\">verso il Trust Blue Green  per euro 964 mila<span class=\"_ _264\"> </span></span>- <span class=\"ls4\">i restanti sono relativi a debiti per interessi.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-346": {
   "value": "Debiti commerciali<span class=\"_ _264\"> </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<span class=\"ls0\"> <span class=\"_ _7e\"> </span></span><table class=\"s w301 h285\" id=\"_8e3daa8b-8691-44ff-9e67-f63cb5aa0e3a\"><tr><td></td><td class=\"c x40b y17e0 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffbb fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x40c y17e0 w2b3 h277\"><div class=\"t m0 x1a1 h2e y1736 ffbb fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x3ed y17e1 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffbb fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x40d y17e1 w192 h277\"><div class=\"t m0 x1a1 h2e y1736 ffbb fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17e3 w302 h277\"><div class=\"t m0 x1a1 h29 y17e2 ffbc fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>bit<span class=\"_ _22\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so for<span class=\"_ _1\"></span>nitori<span class=\"_ _264\"> </span></div></td><td class=\"c x40e y17e3 w170 h277\"><div class=\"t m0 x1a1 h29 y17e2 ffbc fs8 fc0 sc0 ls0 ws0\">6.454<span class=\"_ _264\"> </span></div></td><td class=\"c x40f y17e3 w1a6 h277\"><div class=\"t m0 x1a1 h29 y17e2 ffbc fs8 fc0 sc0 ls0 ws0\">6.170<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17e4 w303 h250\"><div class=\"t m0 x1a1 h29 y1633 ffbd fs8 fc0 sc0 ls0 ws0\">di cui v<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>rso par<span class=\"_ _20\"></span>ti<span class=\"_ _22\"></span> c<span class=\"_ _1f\"></span>orrelate<span class=\"_ _264\"> </span></div></td><td class=\"c x410 y17e4 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffbd fs8 fc0 sc0 ls0 ws0\">230<span class=\"_ _264\"> </span></div></td><td class=\"c x411 y17e4 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffbd fs8 fc0 sc0 ls0 ws0\">128<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17e5 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffbb fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x412 y17e5 w170 h277\"><div class=\"t m0 x1a1 h2e y1736 ffbb fs8 fc0 sc0 ls0 ws0\">6.454<span class=\"_ _264\"> </span></div></td><td class=\"c x413 y17e5 w170 h277\"><div class=\"t m0 x1a1 h2e y1736 ffbb fs8 fc0 sc0 ls0 ws0\">6.170</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-347": {
   "value": "5.c Altre passivit\u00e0 correnti<span class=\"_ _264\"> </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<span class=\"_ _264\"> </span>Nella sottovoce \u201caltre<span class=\"_ _1\"></span> passivit\u00e0 correnti\u201d <span class=\"_ _1\"></span>sono comprese<span class=\"ls0\">:<span class=\"_ _264\"> </span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls8\">per 615</span> <span class=\"ls6\">mila euro le cauz<span class=\"_ _1\"></span>ioni ricevute da<span class=\"_ _1\"></span>gli o<span class=\"ls4\">spiti all\u2019ingresso in struttura;<span class=\"_ _264\"> </span></span></span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span>p<span class=\"ls8\">er <span class=\"_ _26\"> </span>1.821</span> <span class=\"_ _26\"> </span><span class=\"ls6\">mila <span class=\"_ _2c\"> </span>euro <span class=\"_ _26\"> </span><span class=\"ls4\">le <span class=\"_ _26\"> </span>ritenute <span class=\"_ _2c\"> </span>a <span class=\"_ _26\"> </span>garanzia <span class=\"_ _26\"> </span>previste <span class=\"_ _26\"> </span>dal <span class=\"_ _26\"> </span>contratto <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>appalto <span class=\"_ _2c\"> </span>relativo <span class=\"_ _26\"> </span>alle <span class=\"_ _26\"> </span>residenze <span class=\"_ _26\"> </span>in<span class=\"_ _264\"> </span></span></span>costruzione<span class=\"ls0\">.</span><table class=\"s w2fb h284\" id=\"_122acdb5-905f-4ef1-af7f-0ed590a4faca\"><tr><td></td><td class=\"c x361 y17d4 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc0 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x3f9 y17d5 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc0 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x3fa y17d6 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc0 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x3fb y17d7 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc0 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17d8 w2fc h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>bit<span class=\"_ _22\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so i<span class=\"_ _22\"></span>l pe<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>sona<span class=\"_ _1\"></span>le e<span class=\"_ _1f\"></span> is<span class=\"_ _20\"></span>ti<span class=\"_ _22\"></span>tuti<span class=\"_ _22\"></span> pr<span class=\"_ _1f\"></span>e<span class=\"_ _1\"></span>vide<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span></div></td><td class=\"c x3fc y17d8 w1a6 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">3.909<span class=\"_ _264\"> </span></div></td><td class=\"c x3fd y17d8 w1a6 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">3.725<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17d9 w2fd h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>bit<span class=\"_ _22\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so c<span class=\"_ _1\"></span>ontroll<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>te<span class=\"_ _264\"> </span></div></td><td class=\"c x3fe y17d9 w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">6.858<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y17da w2b8 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>bit<span class=\"_ _22\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so pa<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ti<span class=\"_ _20\"></span> c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>te<span class=\"_ _264\"> </span></div></td><td class=\"c x3ff y17da w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">75<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y17db w2fe h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">Ac<span class=\"_ _1f\"></span>c<span class=\"_ _1\"></span>onti<span class=\"_ _264\"> </span></div></td><td class=\"c x400 y17db w16b h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">5<span class=\"_ _264\"> </span></div></td><td class=\"c x401 y17db w1b0 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17dc w2ff h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>bit<span class=\"_ _22\"></span>i ve<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>so orga<span class=\"_ _1f\"></span>ni s<span class=\"_ _20\"></span>oc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span></div></td><td class=\"c x402 y17dc w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">12<span class=\"_ _264\"> </span></div></td><td class=\"c x403 y17dc w2e0 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">14<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17dd w18e h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _1f\"></span> pa<span class=\"_ _1\"></span>ssi<span class=\"_ _20\"></span>vit<span class=\"_ _22\"></span>\u00e0<span class=\"_ _1f\"></span> c<span class=\"_ _1\"></span>or<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nti<span class=\"_ _264\"> </span></div></td><td class=\"c x404 y17dd w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">2.982<span class=\"_ _264\"> </span></div></td><td class=\"c x405 y17dd w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">1.670<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17de w300 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>i e<span class=\"_ _1\"></span> Ri<span class=\"_ _22\"></span>sc<span class=\"_ _1f\"></span>ont<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span> pa<span class=\"_ _1\"></span>ssivi<span class=\"_ _264\"> </span></div></td><td class=\"c x406 y17de w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">513<span class=\"_ _264\"> </span></div></td><td class=\"c x407 y17de w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffc1 fs8 fc0 sc0 ls0 ws0\">397<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17df w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc0 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x408 y17df w169 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc0 fs8 fc0 sc0 ls0 ws0\">14.355<span class=\"_ _264\"> </span></div></td><td class=\"c x409 y17df w1a6 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc0 fs8 fc0 sc0 ls0 ws0\">5.811<span class=\"_ _264\"> </span></div></td></tr></table>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls8\">per 378</span> <span class=\"ls6\">mi<span class=\"_ _1\"></span>la</span> <span class=\"ls8\">euro <span class=\"_ _1\"></span><span class=\"ls4\">relative a</span></span> <span class=\"ls8\">note <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>credito da <span class=\"_ _1\"></span>emettere, nei <span class=\"_ _1\"></span>confronti di <span class=\"_ _1\"></span>enti</span> <span class=\"ls8\">per <span class=\"_ _1\"></span></span>i <span class=\"ls8\">quali <span class=\"_ _1\"></span>quanto f<span class=\"_ _1\"></span>atturato e<span class=\"_ _264\"> </span></span>incassato in acconto \u00e8 risultato essere superio<span class=\"_ _20\"></span>re alla produzione effettiva.<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _4e\"> </span></span><span class=\"ls8\">per 168</span> <span class=\"ls6\">mila euro relati<span class=\"_ _1\"></span>vi ad altri de<span class=\"_ _1\"></span>biti.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-348": {
   "value": "<div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls8 ws0 gs1df\">6 <span class=\"ls5\">Attivit\u00e0 </span>e Passivit\u00e0 <span class=\"ls7\">destinate alla vendi<span class=\"_ _1\"></span>ta<span class=\"_ _264\"> </span></span><span class=\"ls7\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1e0\">Non sono presenti att<span class=\"_ _1\"></span>ivit\u00e0 e passivit\u00e0 de<span class=\"_ _1\"></span>stinate alla vendita.<span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-307": {
   "value": "6 <span class=\"ls5\">Attivit\u00e0 </span>e Passivit\u00e0 <span class=\"ls7\">destinate alla vendi<span class=\"_ _1\"></span>ta<span class=\"_ _264\"> </span></span>Non sono presenti att<span class=\"_ _1\"></span>ivit\u00e0 e passivit\u00e0 de<span class=\"_ _1\"></span>stinate alla vendita.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-350": {
   "value": "Valore della produzion<span class=\"_ _1\"></span>e<span class=\"ls0\"> </span>Il valore della produzione risulta cos\u00ec com<span class=\"_ _20\"></span>posto:<table class=\"s w304 h286\" id=\"_a2555472-3a05-4beb-84b9-b6dac0d3948b\"><tr><td></td><td class=\"c x415 y17e6 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc2 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x416 y17e6 w2b3 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc2 fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x1b6 y17e7 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc2 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x417 y17e7 w192 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc2 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17e8 w193 h250\"><div class=\"t m0 x1a1 h29 y1633 ffc3 fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>vi de<span class=\"_ _1\"></span>ll<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span> ve<span class=\"_ _1\"></span>ndite e<span class=\"_ _1f\"></span> de<span class=\"_ _1f\"></span>l<span class=\"_ _20\"></span>le pr<span class=\"_ _1f\"></span>e<span class=\"_ _1\"></span>staz<span class=\"_ _1f\"></span>ioni<span class=\"_ _264\"> </span></div></td><td class=\"c x418 y17e8 w194 h250\"><div class=\"t m0 x1a1 h29 y1633 ffc3 fs8 fc0 sc0 ls0 ws0\">50.471<span class=\"_ _264\"> </span></div></td><td class=\"c x419 y17e8 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffc3 fs8 fc0 sc0 ls0 ws0\">47.310<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17e9 w305 h250\"><div class=\"t m0 x1a1 h29 y1633 ffc3 fs8 fc0 sc0 ls0 ws0\">Va<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>z<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>one<span class=\"_ _1\"></span> de<span class=\"_ _1f\"></span>ll<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span> r<span class=\"_ _1\"></span>im<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>ne<span class=\"_ _1f\"></span>nz<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span> di prodott<span class=\"_ _20\"></span>i fini<span class=\"_ _20\"></span>t<span class=\"_ _20\"></span>i e<span class=\"_ _1\"></span> lavor<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span> in c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>so su<span class=\"_ _264\"> </span></div></td><td class=\"c x41a y17ea w196 h250\"><div class=\"t m0 x1a1 h29 y1633 ffc3 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>16)<span class=\"_ _264\"> </span></div></td><td class=\"c x41b y17ea w1b0 h250\"><div class=\"t m0 x1a1 h29 y1633 ffc3 fs8 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a7 w306 h250\"><div class=\"t m0 x1a1 h29 y1633 ffc3 fs8 fc0 sc0 ls0 ws0\">or<span class=\"_ _1\"></span>dina<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ione<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y179d w197 h250\"><div class=\"t m0 x1a1 h29 y1633 ffc3 fs8 fc0 sc0 ls0 ws0\">Altri ric<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>vi e pr<span class=\"_ _1f\"></span>ove<span class=\"_ _1\"></span>nti<span class=\"_ _264\"> </span></div></td><td class=\"c x41c y179d w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffc3 fs8 fc0 sc0 ls0 ws0\">1.221<span class=\"_ _264\"> </span></div></td><td class=\"c x41d y179d w1a6 h250\"><div class=\"t m0 x1a1 h29 y1633 ffc3 fs8 fc0 sc0 ls0 ws0\">2.140<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc2 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x41e y1794 w169 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc2 fs8 fc0 sc0 ls0 ws0\">51.676<span class=\"_ _264\"> </span></div></td><td class=\"c x41f y1794 w169 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc2 fs8 fc0 sc0 ls0 ws0\">49.450</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-349": {
   "value": "Informativa di settore Il Gruppo ai sensi dello IFRS 8 ha identificato<span class=\"_ _20\"></span> <span class=\"ls0\">3 </span>segmenti rappresentati da: 1.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span><span class=\"ff2 ls5\">Area Care</span></span><span class=\"ls4\">: gestione residenza per anziani e disabili; attivit\u00e0 op<span class=\"_ _20\"></span>erata dal Gruppo attraverso la controllata<span class=\"_ _264\"> </span></span>Edos S.r.l<span class=\"_ _264\"> </span>2.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span><span class=\"ff2 ls5\">Corporate</span></span><span class=\"ls4\">:  area <span class=\"_ _2b\"> </span>che,  in<span class=\"_ _20\"></span>  via <span class=\"_ _2b\"> </span>residuale, <span class=\"_ _2b\"> </span>accoglie  prevalente<span class=\"_ _20\"></span>mente  i <span class=\"_ _2c\"> </span>costi  di  struttura <span class=\"_ _2c\"> </span>sostenuti  dalla<span class=\"_ _264\"> </span></span>Capogruppo.<span class=\"_ _264\"> </span>3.<span class=\"ff1b ls0\"> <span class=\"_ _105\"> </span><span class=\"ff2 ls4\">Immobiliare<span class=\"ff1\">: <span class=\"_ _2a\"> </span>area <span class=\"_ _2a\"> </span>che <span class=\"_ _26\"> </span>accoglie <span class=\"_ _2a\"> </span>prevalentemente <span class=\"_ _2a\"> </span>i <span class=\"_ _26\"> </span>costi <span class=\"_ _26\"> </span></span></span></span>delle <span class=\"_ _2a\"> </span>societ\u00e0 <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>costruzione <span class=\"_ _2a\"> </span>e <span class=\"_ _26\"> </span>gestione <span class=\"_ _2a\"> </span>degli<span class=\"_ _264\"> </span>immobili del Gruppo<span class=\"ls0\">.<span class=\"_ _264\"> </span></span>Si riporta di seguito l\u2019informativa di s<span class=\"_ _1\"></span>ettore richiesta dall\u2019IFRS 8.<span class=\"_ _264\"> </span>Area Care Il <span class=\"_ _1\"></span>Valore <span class=\"_ _1\"></span>dell<span class=\"ls8\">a <span class=\"_ _1f\"></span>Produzione <span class=\"_ _1\"></span>al <span class=\"_ _1f\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1f\"></span>202<span class=\"ls0\">4 </span></span>si <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1\"></span>attestato <span class=\"_ _1f\"></span>ad <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span><span class=\"ls8\">51<span class=\"ls0\">.</span>433<span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls6\">mila <span class=\"_ _1\"></span>registran<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>un <span class=\"_ _1f\"></span></span></span></span>incremento<span class=\"_ _264\"> </span>in <span class=\"_ _1\"></span>valore <span class=\"_ _1f\"></span>assoluto <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>euro <span class=\"_ _1\"></span><span class=\"ls0\">2,2 <span class=\"_ _1f\"></span><span class=\"ls6\">milioni <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ispetto <span class=\"_ _1f\"></span>a</span></span>l <span class=\"_ _1\"></span>risultato <span class=\"_ _1f\"></span>del <span class=\"_ _1\"></span>31 <span class=\"_ _1f\"></span>dicembre <span class=\"_ _1\"></span>202<span class=\"ls0\">3 <span class=\"_ _1\"></span><span class=\"ls8\">par<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ad <span class=\"_ _1f\"></span>euro <span class=\"_ _1\"></span></span>49.<span class=\"ls8\">190</span> <span class=\"_ _1f\"></span><span class=\"ls6\">mila. <span class=\"_ _1f\"></span>La<span class=\"_ _264\"> </span></span></span>percentuale di <span class=\"_ _22\"></span>occupazione si \u00e8 <span class=\"_ _22\"></span>attestat<span class=\"_ _1\"></span>a al <span class=\"_ _22\"></span>31 dicembre <span class=\"_ _20\"></span>202<span class=\"ls0\">4 <span class=\"_ _20\"></span><span class=\"ls8\">pari al <span class=\"_ _22\"></span>80,77<span class=\"ls6\">% contro il <span class=\"_ _20\"></span><span class=\"ls8\">80,64% <span class=\"_ _20\"></span>del 31 <span class=\"_ _22\"></span>dicembre<span class=\"_ _264\"> </span></span></span></span></span>202<span class=\"ls0\">3.<span class=\"_ _264\"> </span></span>Il <span class=\"_ _21\"></span>Margine <span class=\"_ _21\"></span>Operativo <span class=\"_ _21\"></span>Lordo <span class=\"_ _21\"></span>risulta <span class=\"_ _21\"></span>pari <span class=\"_ _21\"></span>ad <span class=\"_ _21\"></span>euro <span class=\"_ _21\"></span>1<span class=\"ls0\">3.<span class=\"ls8\">110</span> <span class=\"_ _21\"></span><span class=\"ls6\">mil<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>al <span class=\"_ _21\"></span><span class=\"ls8\">31 <span class=\"_ _21\"></span>di<span class=\"_ _1\"></span>cembre <span class=\"_ _21\"></span>202</span></span>4 <span class=\"_ _21\"></span><span class=\"ls8\">ed <span class=\"_ _21\"></span>il <span class=\"_ _21\"></span>Margine <span class=\"_ _23\"></span>Operativo<span class=\"_ _264\"> </span></span></span>Netto <span class=\"_ _22\"></span>risu<span class=\"_ _1\"></span>lta <span class=\"_ _22\"></span>pari ad <span class=\"_ _22\"></span>euro <span class=\"_ _22\"></span><span class=\"ls8\">6.793<span class=\"ls0\"> <span class=\"_ _20\"></span><span class=\"ls6\">mila <span class=\"_ _22\"></span>al <span class=\"ls8\">31 <span class=\"_ _59\"></span>dicembre<span class=\"ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">202<span class=\"ls0\">3 <span class=\"_ _22\"></span><span class=\"ls4\">rispettivamente <span class=\"_ _22\"></span>pari <span class=\"_ _20\"></span>a <span class=\"_ _22\"></span>euro <span class=\"_ _20\"></span><span class=\"ls8\">13.095<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls6\">mila <span class=\"_ _20\"></span>ed <span class=\"_ _22\"></span>eur<span class=\"_ _1\"></span>o <span class=\"_ _22\"></span><span class=\"ls0\">6.<span class=\"ls8\">016<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span>mila al <span class=\"ls8\">31 dicembre 202<span class=\"ls0\">3.  </span></span>Corporate<span class=\"_ _264\"> </span>Nel <span class=\"_ _1f\"></span>corso <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1f\"></span>202<span class=\"ls0\">4 <span class=\"_ _1\"></span><span class=\"ls4\">la <span class=\"_ _1f\"></span>Capogruppo <span class=\"_ _1\"></span>ha <span class=\"_ _1f\"></span>continuato <span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>svolgere <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>propria <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>prevalentemente <span class=\"_ _1f\"></span>nei <span class=\"_ _1\"></span>confronti<span class=\"_ _264\"> </span></span></span>dell<span class=\"ls0\">e <span class=\"_ _26\"> </span></span>controllat<span class=\"ls0\">e <span class=\"_ _26\"> </span><span class=\"ls4\">registrando <span class=\"_ _2a\"> </span>un <span class=\"_ _26\"> </span>Margine <span class=\"_ _26\"> </span>Operativo <span class=\"_ _26\"> </span>Lordo <span class=\"_ _26\"> </span>ed <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>Margine <span class=\"_ _26\"> </span>Operativo <span class=\"_ _2a\"> </span>Netto <span class=\"_ _26\"> </span>rispettivamente<span class=\"_ _264\"> </span></span></span>negativi per euro 976<span class=\"ls0\"> <span class=\"ls6\">mila e euro <span class=\"_ _1\"></span></span></span>1.170<span class=\"ls0\"> <span class=\"ls6\">mila. </span></span>Immobiliare<span class=\"_ _264\"> </span>Nel <span class=\"_ _20\"></span>corso <span class=\"_ _22\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>2<span class=\"_ _1\"></span>02<span class=\"ls0\">4 <span class=\"_ _22\"></span><span class=\"lsb\">sono <span class=\"_ _20\"></span>state <span class=\"_ _22\"></span>consolidate d<span class=\"_ _20\"></span>ue <span class=\"_ _20\"></span>societ\u00e0 <span class=\"_ _22\"></span>immobiliare. <span class=\"_ _22\"></span>Suddetto seg<span class=\"_ _20\"></span>mento <span class=\"_ _22\"></span>ha gene<span class=\"_ _20\"></span>rato<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">un Margine<span class=\"_ _264\"> </span></span></span></span></span>Operativo Lordo ed il <span class=\"_ _1\"></span>Margine Operativo Netto <span class=\"_ _1\"></span>rispettivamente negativ<span class=\"_ _1\"></span>i per euro <span class=\"ls8\">20<span class=\"ls0\"> <span class=\"ls6\">mila e</span>d </span>euro 560<span class=\"ls0\"> <span class=\"ls6\">mila. </span></span></span><table class=\"s w307 h287\" id=\"_08e35791-c9ba-48c6-b095-965dae545883\"><tr><td class=\"c x22a y17eb wc6 h10d\"><div class=\"t m28 x0 h10e ydcc ffc4 fs21 fc0 sc0 ls0 ws0\">(in migliai<span class=\"_ _22\"></span>a di e<span class=\"_ _1\"></span>uro )<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x420 y17eb wc8 h10d\"><div class=\"t m28 x165 h110 ydcc ffc5 fs21 fc0 sc0 ls0 ws0\">31-dic-<span class=\"_ _1\"></span>24<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x421 y17eb wc9 h10d\"><div class=\"t m28 x165 h110 ydcc ffc5 fs21 fc0 sc0 ls0 ws0\">31-dic-<span class=\"_ _1\"></span>23<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x22a y17ec wc6 h10f\"><div class=\"t m28 x11d h110 ydce ffc5 fs21 fc0 sc0 ls0 ws0\">Ar<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>a Car<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span> </div></td><td class=\"c x422 y17ee w308 h288\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">Cor<span class=\"_ _1\"></span>porat<span class=\"_ _1\"></span>e</div></td><td class=\"c x423 y17ee w309 h288\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">Im<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ob<span class=\"_ _20\"></span>il<span class=\"_ _20\"></span>iare</div></td><td class=\"c x424 y17ee w30a h288\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _264\"> </span></div></td><td class=\"c x425 y17ee w30b h288\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">Ar<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>a Car<span class=\"_ _1\"></span>e</div></td><td class=\"c x426 y17ee w30c h288\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">Cor<span class=\"_ _1\"></span>porat<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x427 y17ee w30a h288\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x22a y17ef wc6 h10d\"><div class=\"t m28 x0 h110 ydd2 ffc5 fs21 fc0 sc0 ls0 ws0\">Valor<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> della Produ<span class=\"_ _22\"></span>z<span class=\"_ _1f\"></span>ion<span class=\"_ _22\"></span>e<span class=\"_ _1\"></span>:<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y17f1 w30d h288\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">Ri<span class=\"_ _22\"></span>c<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>vi delle ve<span class=\"_ _1f\"></span>ndi<span class=\"_ _20\"></span>te e<span class=\"_ _1f\"></span> delle pr<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>st<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ioni<span class=\"_ _264\"> </span></div></td><td class=\"c x2af y17f2 w30e h288\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">50.469<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x428 y17f2 w30f h288\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">2<span class=\"_ _264\"> </span></div></td><td class=\"c x429 y17f2 w30e h288\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">50.471<span class=\"_ _264\"> </span></div></td><td class=\"c x42a y17f1 w30e h288\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">47.310<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x42b y17f1 w30e h288\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">47.310<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17f3 w310 h289\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">Va<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ione<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>lle r<span class=\"_ _1\"></span>imane<span class=\"_ _1f\"></span>nze<span class=\"_ _1f\"></span> di prodott<span class=\"_ _20\"></span>i finit<span class=\"_ _22\"></span>i e<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span>vor<span class=\"_ _1\"></span>i i<span class=\"_ _20\"></span>n c<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>so su<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y17f4 w311 h288\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">ordina<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ione<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x304 y17f5 w312 h288\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(16)<span class=\"_ _264\"> </span></div></td><td class=\"c x42c y17f5 w313 h288\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(16)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y17f6 w314 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">Altri ric<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>vi e<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>ove<span class=\"_ _1\"></span>nti<span class=\"_ _264\"> </span></div></td><td class=\"c x42d y17f7 w315 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">963<span class=\"_ _264\"> </span></div></td><td class=\"c x42e y17f7 w316 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">32<span class=\"_ _264\"> </span></div></td><td class=\"c x42f y17f7 w317 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">225</div></td><td class=\"c x430 y17f7 w318 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">1.221<span class=\"_ _264\"> </span></div></td><td class=\"c x431 y17f6 w319 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">1.880<span class=\"_ _264\"> </span></div></td><td class=\"c x432 y17f6 w315 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">260<span class=\"_ _264\"> </span></div></td><td class=\"c x433 y17f6 w319 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">2.140<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17f8 w31a h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">Totale valor<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> della p<span class=\"_ _22\"></span>r<span class=\"_ _1\"></span>odu<span class=\"_ _22\"></span>z<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>on<span class=\"_ _20\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x2af y17f9 w30e h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">51.433</div></td><td class=\"c x434 y17f9 w316 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">32<span class=\"_ _264\"> </span></div></td><td class=\"c x435 y17f9 w315 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">211</div></td><td class=\"c x436 y17f9 w30e h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">51.676<span class=\"_ _264\"> </span></div></td><td class=\"c x437 y17f9 w30e h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">49.190<span class=\"_ _264\"> </span></div></td><td class=\"c x438 y17f9 w315 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">260<span class=\"_ _264\"> </span></div></td><td class=\"c x439 y17f9 w30e h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">49.450<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x22a y17fa wc6 h10d\"><div class=\"t m28 x0 h110 yde1 ffc5 fs21 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _1\"></span>i d<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>ll<span class=\"_ _22\"></span>a produ<span class=\"_ _22\"></span>z<span class=\"_ _1f\"></span>ion<span class=\"_ _22\"></span>e<span class=\"_ _1\"></span>:<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y17fb w31b h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">Cos<span class=\"_ _20\"></span>ti<span class=\"_ _20\"></span> pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>onsume di mer<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x43a y17fc w31c h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(2.706)</div></td><td class=\"c x43b y17fc w312 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(11)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x43c y17fc w31d h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>2.717)<span class=\"_ _264\"> </span></div></td><td class=\"c x43d y17fc w31e h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(2.757)<span class=\"_ _264\"> </span></div></td><td class=\"c x43e y17fc w31f h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>7)<span class=\"_ _264\"> </span></div></td><td class=\"c x43f y17fc w31d h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>2.764)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17fd w320 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">Cos<span class=\"_ _20\"></span>ti<span class=\"_ _20\"></span> pe<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span>rviz<span class=\"_ _1\"></span>i e<span class=\"_ _1\"></span> godim<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>nto be<span class=\"_ _1\"></span>ni di<span class=\"_ _20\"></span> ter<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x440 y17fe w321 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(12.778)</div></td><td class=\"c x441 y17fe w322 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(988)</div></td><td class=\"c x442 y17fe w312 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(65)</div></td><td class=\"c x443 y17fe w323 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(13.831)<span class=\"_ _264\"> </span></div></td><td class=\"c x444 y17fe w321 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(11.431)<span class=\"_ _264\"> </span></div></td><td class=\"c x445 y17fe w324 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>902)<span class=\"_ _264\"> </span></div></td><td class=\"c x446 y17fe w325 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>12.334)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17ff w326 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">Cos<span class=\"_ _20\"></span>ti<span class=\"_ _20\"></span> de<span class=\"_ _1\"></span>l per<span class=\"_ _1\"></span>sona<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x440 y1800 w321 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(22.010)<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x447 y1800 w321 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(22.010)<span class=\"_ _264\"> </span></div></td><td class=\"c x448 y1800 w325 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>20.961)<span class=\"_ _264\"> </span></div></td><td class=\"c x449 y1800 w327 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>104)<span class=\"_ _264\"> </span></div></td><td class=\"c x44a y1800 w325 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>21.065)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1801 w328 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">Ac<span class=\"_ _1\"></span>c<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>ntoname<span class=\"_ _1\"></span>nti<span class=\"_ _264\"> </span></div></td><td class=\"c x44b y1802 w322 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(113)<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x44c y1802 w322 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(102)</div></td><td class=\"c x44d y1802 w329 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(216)<span class=\"_ _264\"> </span></div></td><td class=\"c x44e y1802 w329 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(182)<span class=\"_ _264\"> </span></div></td><td class=\"c x44f y1802 w30f h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td><td class=\"c x450 y1802 w32a h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(182)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1803 w32b h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">One<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i diver<span class=\"_ _1\"></span>si di gesti<span class=\"_ _20\"></span>one<span class=\"_ _264\"> </span></div></td><td class=\"c x44b y1804 w322 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(715)</div></td><td class=\"c x451 y1804 w312 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(10)<span class=\"_ _264\"> </span></div></td><td class=\"c x452 y1804 w32c h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(63)</div></td><td class=\"c x453 y1804 w329 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(789)<span class=\"_ _264\"> </span></div></td><td class=\"c x454 y1804 w32a h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(764)<span class=\"_ _264\"> </span></div></td><td class=\"c x455 y1804 w32d h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>17)<span class=\"_ _264\"> </span></div></td><td class=\"c x456 y1804 w32e h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>780)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1805 w32f h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">Totale c<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>i d<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _20\"></span>a p<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>od<span class=\"_ _20\"></span>u<span class=\"_ _20\"></span>z<span class=\"_ _1\"></span>ion<span class=\"_ _22\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x440 y1806 w321 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(38.323)</div></td><td class=\"c x457 y1806 w330 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(1.009)</div></td><td class=\"c x458 y1806 w331 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>231)</div></td><td class=\"c x459 y1806 w321 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(39.563)<span class=\"_ _264\"> </span></div></td><td class=\"c x45a y1806 w321 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(36.095)<span class=\"_ _264\"> </span></div></td><td class=\"c x45b y1806 w31c h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(1.030)<span class=\"_ _264\"> </span></div></td><td class=\"c x45c y1806 w325 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>37.126)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1807 w332 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">M<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>gin<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span> op<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivo lordo<span class=\"_ _264\"> </span></div></td><td class=\"c x43a y1808 w30e h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">13.110</div></td><td class=\"c x45d y1808 w327 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>976)</div></td><td class=\"c x45e y1808 w333 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>20)</div></td><td class=\"c x45f y1808 w334 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">12.114<span class=\"_ _264\"> </span></div></td><td class=\"c x460 y1808 w334 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">13.095<span class=\"_ _264\"> </span></div></td><td class=\"c x461 y1808 w327 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>770)<span class=\"_ _264\"> </span></div></td><td class=\"c x462 y1808 w30e h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">12.324<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1809 w335 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">Ammortame<span class=\"_ _1\"></span>nti e sva<span class=\"_ _1\"></span>lutaz<span class=\"_ _1\"></span>ioni delle I<span class=\"_ _1\"></span>mmobi<span class=\"_ _20\"></span>li<span class=\"_ _20\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _1f\"></span>ioni<span class=\"_ _264\"> </span></div></td><td class=\"c x43a y180a w31c h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(6.318)</div></td><td class=\"c x463 y180a w327 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>194)</div></td><td class=\"c x464 y180a w322 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(540)</div></td><td class=\"c x465 y180a w336 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>7.051)<span class=\"_ _264\"> </span></div></td><td class=\"c x466 y180a w31d h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>7.078)<span class=\"_ _264\"> </span></div></td><td class=\"c x467 y180a w32d h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>34)<span class=\"_ _264\"> </span></div></td><td class=\"c x468 y180a w31c h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(7.112)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y180b w337 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">M<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>gin<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span> op<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>ivo n<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x44b y180c w319 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">6.793</div></td><td class=\"c x469 y180c w31c h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(1.170)</div></td><td class=\"c x46a y180c w327 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>560)</div></td><td class=\"c x46b y180c w319 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">5.063<span class=\"_ _264\"> </span></div></td><td class=\"c x46c y180c w319 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">6.016<span class=\"_ _264\"> </span></div></td><td class=\"c x46d y180c w32e h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>804)<span class=\"_ _264\"> </span></div></td><td class=\"c x46e y180c w319 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">5.212<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y180d w338 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">P<span class=\"_ _20\"></span>rove<span class=\"_ _1f\"></span>nti<span class=\"_ _22\"></span> e<span class=\"_ _1f\"></span>d (one<span class=\"_ _1f\"></span>ri) f<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x43a y180e w31c h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(3.987)</div></td><td class=\"c x46f y180e w339 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(1)<span class=\"_ _264\"> </span></div></td><td class=\"c x470 y180e w329 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(657)</div></td><td class=\"c x471 y180e w31d h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.644)<span class=\"_ _264\"> </span></div></td><td class=\"c x472 y180e w336 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>3.930)<span class=\"_ _264\"> </span></div></td><td class=\"c x473 y180e w33a h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(2)<span class=\"_ _264\"> </span></div></td><td class=\"c x474 y180e w31d h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>3.933)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y180f w33b h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">Risu<span class=\"_ _22\"></span>lt<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>o p<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>ima delle im<span class=\"_ _1\"></span>p<span class=\"_ _20\"></span>oste<span class=\"_ _264\"> </span></div></td><td class=\"c x44b y1810 w319 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">2.806</div></td><td class=\"c x469 y1810 w31c h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(1.171)</div></td><td class=\"c x475 y1810 w330 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(1.216)</div></td><td class=\"c x476 y1810 w315 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">418<span class=\"_ _264\"> </span></div></td><td class=\"c x477 y1810 w319 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">2.086<span class=\"_ _264\"> </span></div></td><td class=\"c x478 y1810 w32e h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>807)<span class=\"_ _264\"> </span></div></td><td class=\"c x479 y1810 w319 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">1.279<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1811 w33c h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">Imposte<span class=\"_ _264\"> </span></div></td><td class=\"c x43a y1812 w31c h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(1.078)</div></td><td class=\"c x47a y1812 w316 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">10<span class=\"_ _264\"> </span></div></td><td class=\"c x47b y1812 w317 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">125</div></td><td class=\"c x47c y1812 w327 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>943)<span class=\"_ _264\"> </span></div></td><td class=\"c x47d y1812 w32a h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(744)<span class=\"_ _264\"> </span></div></td><td class=\"c x47e y1812 w316 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">21<span class=\"_ _264\"> </span></div></td><td class=\"c x47f y1812 w327 h273\"><div class=\"t m28 x1a1 h10e y17f0 ffc6 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>724)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y16c5 w33d h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">Ut<span class=\"_ _1\"></span>ile (<span class=\"_ _1\"></span>per<span class=\"_ _1\"></span>di<span class=\"_ _20\"></span>t<span class=\"_ _1\"></span>a)<span class=\"_ _1\"></span> d<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>ll<span class=\"_ _20\"></span>'ese<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>ciz<span class=\"_ _1\"></span>io<span class=\"_ _264\"> </span></div></td><td class=\"c x44b y1813 w319 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">1.728</div></td><td class=\"c x469 y1813 w31c h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(1.161)</div></td><td class=\"c x475 y1813 w330 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(1.091)</div></td><td class=\"c x480 y1813 w329 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(524)<span class=\"_ _264\"> </span></div></td><td class=\"c x481 y1813 w319 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">1.341<span class=\"_ _264\"> </span></div></td><td class=\"c x482 y1813 w32e h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>786)<span class=\"_ _264\"> </span></div></td><td class=\"c x483 y1813 w315 h273\"><div class=\"t m28 x1a1 h110 y17ed ffc5 fs21 fc0 sc0 ls0 ws0\">556<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1e2\">Ricavi <span class=\"ls8\">delle vendite e delle prestazioni <span class=\"lsb\">suddivisi per area geografica<span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1e3\">I ricavi del Gruppo sono integralmente rife<span class=\"_ _20\"></span>ribili all\u2019Italia. <span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-351": {
   "value": "Costi per <span class=\"ls8\">consum<span class=\"ls0\">o <span class=\"ls7\">di merci</span> </span></span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<table class=\"s w33e h28a\" id=\"_b7578f04-a9e7-4924-a9bd-15a1b27c878f\"><tr><td></td><td class=\"c x3fa y179a w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc7 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x485 y179a w33f h277\"><div class=\"t m0 x1a1 h2e y1736 ffc7 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _22\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x486 y1814 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc7 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x487 y1814 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc7 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1815 w340 h277\"><div class=\"t m0 x1a1 h29 y17e2 ffc8 fs8 fc0 sc0 ls0 ws0\">Ma<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> di c<span class=\"_ _1\"></span>onsum<span class=\"_ _20\"></span>o e<span class=\"_ _1\"></span> me<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x488 y1815 w170 h277\"><div class=\"t m0 x1a1 h29 y17e2 ffc8 fs8 fc0 sc0 ls0 ws0\">2.658<span class=\"_ _264\"> </span></div></td><td class=\"c x489 y1815 w1a6 h277\"><div class=\"t m0 x1a1 h29 y17e2 ffc8 fs8 fc0 sc0 ls0 ws0\">2.706<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1816 w341 h277\"><div class=\"t m0 x1a1 h29 y17e2 ffc8 fs8 fc0 sc0 ls19e ws0\">Al<span class=\"_ _22\"></span>t<span class=\"_ _20\"></span>ri<span class=\"_ _264\"> </span></div></td><td class=\"c x48a y1816 w16c h277\"><div class=\"t m0 x1a1 h29 y17e2 ffc8 fs8 fc0 sc0 ls0 ws0\">59<span class=\"_ _264\"> </span></div></td><td class=\"c x48b y1816 w2e0 h277\"><div class=\"t m0 x1a1 h29 y17e2 ffc8 fs8 fc0 sc0 ls0 ws0\">58<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc7 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x48c y1794 w170 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc7 fs8 fc0 sc0 ls0 ws0\">2.717<span class=\"_ _264\"> </span></div></td><td class=\"c x48d y1794 w170 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc7 fs8 fc0 sc0 ls0 ws0\">2.764<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls5 ws0 gs1e5\">Variazioni delle rimanen<span class=\"_ _1\"></span>ze di materie prime, <span class=\"ls4\">sussidiarie e di consumo<span class=\"ls0\"> </span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1e6\">La variazione delle Ri<span class=\"_ _1\"></span>manenze \u00e8 pari a zero<span class=\"_ _1\"></span> al <span class=\"ls8\">31 dicembre<span class=\"ls0\"> </span>202<span class=\"ls0\">4<span class=\"ls9\">. </span></span></span><span class=\"ls8\"><span class=\"ls0\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-352": {
   "value": "Costi per servizi e <span class=\"_ _1\"></span>godimento beni di terz<span class=\"_ _1\"></span>i La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<span class=\"_ _264\"> </span>Dal dettaglio si evid<span class=\"_ _1\"></span>enzia come i costi pe<span class=\"_ _1\"></span>r servizi sono <span class=\"ls8\">aumentat<span class=\"ls0\">i <span class=\"ls4\">in propozione all\u2019aumento del fatturato.</span> </span></span>Nello specifico la vo<span class=\"_ _1\"></span>ce:<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span></span><span class=\"ls8\">\u201cLavorazioni <span class=\"_ _23\"></span>ester<span class=\"_ _1\"></span>ne\u201d <span class=\"_ _2a\"> </span>accoglie <span class=\"_ _2a\"> </span>prevalentemente <span class=\"_ _2a\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2a\"> </span>costo, <span class=\"_ _2a\"> </span>relativo <span class=\"_ _26\"> </span>alla <span class=\"_ _2a\"> </span>controllata <span class=\"_ _2a\"> </span>Edos <span class=\"_ _2a\"> </span>S.r.l<span class=\"_ _1\"></span>., <span class=\"_ _2a\"> </span>della<span class=\"_ _264\"> </span></span>gestione della lavanderia piana e della lavanderia ospi<span class=\"_ _1\"></span>ti; <span class=\"_ _190\"> </span><span class=\"ff1 fs0\"> <span class=\"ls8\">\u201cPrestazioni <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>assi<span class=\"_ _1\"></span>stenza\u201d <span class=\"_ _1f\"></span>accoglie <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>costo <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>liberi <span class=\"_ _1f\"></span>professionisti <span class=\"_ _1f\"></span>che <span class=\"_ _1\"></span>operano <span class=\"_ _1f\"></span>presso <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>residenze<span class=\"_ _264\"> </span></span></span>per anziani gestite dalla Edos S.r.l. <span class=\"_ _190\"> </span><span class=\"ff1 fs0 ls8\">\u201cCosti <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>servizi <span class=\"_ _21\"></span>interinali\u201d <span class=\"_ _1f\"></span>rappresenta <span class=\"_ _21\"></span>la <span class=\"_ _1f\"></span>componente <span class=\"_ _1f\"></span>non <span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>elativa <span class=\"_ _1f\"></span>al <span class=\"_ _1f\"></span>costo <span class=\"_ _1f\"></span>del <span class=\"_ _21\"></span>lavoro <span class=\"_ _1f\"></span>connessa <span class=\"_ _1f\"></span>al<span class=\"_ _264\"> </span></span>personale <span class=\"_ _2b\"> </span>somministrato <span class=\"_ _2b\"> </span>operante, <span class=\"_ _2b\"> </span>prevalentemente, <span class=\"_ _2b\"> </span>presso <span class=\"_ _2b\"> </span>le <span class=\"_ _2b\"> </span>residenze <span class=\"_ _2b\"> </span>per <span class=\"_ _2b\"> </span>anziani <span class=\"_ _2b\"> </span>gestite <span class=\"_ _2b\"> </span>dalla<span class=\"_ _264\"> </span>controllata Edos S.r.l.<span class=\"ls9\">. </span><table class=\"s w342 h28b\" id=\"_56dc427a-18bf-45c6-ab10-a758d7cbc8eb\"><tr><td></td><td class=\"c x48e y1817 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc9 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x48f y1817 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffc9 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x490 y1818 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc9 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x491 y1818 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc9 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1819 w343 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>onsul<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x492 y1819 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">690<span class=\"_ _264\"> </span></div></td><td class=\"c x493 y181a w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">524<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y181b w344 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>om<span class=\"_ _20\"></span>pe<span class=\"_ _1\"></span>nsi orga<span class=\"_ _1f\"></span>ni s<span class=\"_ _20\"></span>oc<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>li<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> c<span class=\"_ _1f\"></span>oll<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>bor<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>tori<span class=\"_ _264\"> </span></div></td><td class=\"c x494 y181b w180 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">641<span class=\"_ _264\"> </span></div></td><td class=\"c x493 y181c w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">607<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y181d w345 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>ost<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span> di per<span class=\"_ _1f\"></span>m<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>ne<span class=\"_ _1f\"></span>nz<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span> in B<span class=\"_ _22\"></span>or<span class=\"_ _1\"></span>sa<span class=\"_ _264\"> </span></div></td><td class=\"c x495 y181d w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">78<span class=\"_ _264\"> </span></div></td><td class=\"c x496 y181e w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">78<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y181f w346 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">La<span class=\"_ _1f\"></span>vor<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _1f\"></span>ioni<span class=\"_ _22\"></span> e<span class=\"_ _1f\"></span>st<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>ne<span class=\"_ _264\"> </span></div></td><td class=\"c x497 y181f w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">489<span class=\"_ _264\"> </span></div></td><td class=\"c x493 y1820 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">524<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1821 w347 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">Tr<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>sporti<span class=\"_ _264\"> </span></div></td><td class=\"c x498 y1821 w2e0 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">70<span class=\"_ _264\"> </span></div></td><td class=\"c x496 y1822 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">65<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1823 w348 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">Ute<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x499 y1823 w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">3.014<span class=\"_ _264\"> </span></div></td><td class=\"c x49a y1824 w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">2.799<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1825 w349 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>ost<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span> di pubbl<span class=\"_ _22\"></span>ic<span class=\"_ _1\"></span>it<span class=\"_ _20\"></span>\u00e0<span class=\"_ _264\"> </span></div></td><td class=\"c x49b y1825 w180 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">156<span class=\"_ _264\"> </span></div></td><td class=\"c x493 y1826 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">223<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1827 w34a h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">Oma<span class=\"_ _1\"></span>ggi a<span class=\"_ _1\"></span> dipe<span class=\"_ _1\"></span>nde<span class=\"_ _1f\"></span>nt<span class=\"_ _20\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x49c y1827 w2e0 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">10<span class=\"_ _264\"> </span></div></td><td class=\"c x49d y1828 w1b0 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">5<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1829 w34b h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">P<span class=\"_ _22\"></span>r<span class=\"_ _1f\"></span>e<span class=\"_ _1\"></span>staz<span class=\"_ _1f\"></span>ioni<span class=\"_ _22\"></span> di a<span class=\"_ _1\"></span>sssi<span class=\"_ _20\"></span>t<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>a<span class=\"_ _264\"> </span></div></td><td class=\"c x49e y1829 w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">5.336<span class=\"_ _264\"> </span></div></td><td class=\"c x49a y182a w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">4.537<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y182b w34c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">Loc<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>oni<span class=\"_ _264\"> </span></div></td><td class=\"c x497 y182b w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">307<span class=\"_ _264\"> </span></div></td><td class=\"c x493 y182c w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">222<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y182d w34d h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">Ma<span class=\"_ _1\"></span>nute<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>ioni<span class=\"_ _264\"> </span></div></td><td class=\"c x49f y182d w1a6 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">1.028<span class=\"_ _264\"> </span></div></td><td class=\"c x49a y182e w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">1.025<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a6 w34e h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">Assicur<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>oni<span class=\"_ _264\"> </span></div></td><td class=\"c x4a0 y17a6 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">249<span class=\"_ _264\"> </span></div></td><td class=\"c x493 y182f w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">143<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y179c w34f h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _20\"></span>ost<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span> pe<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span> ser<span class=\"_ _1f\"></span>vi<span class=\"_ _20\"></span>z<span class=\"_ _1\"></span>i int<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span></div></td><td class=\"c x497 y179c w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">344<span class=\"_ _264\"> </span></div></td><td class=\"c x493 y1830 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">426<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y179d w341 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls19e ws0\">Al<span class=\"_ _22\"></span>t<span class=\"_ _20\"></span>ri<span class=\"_ _264\"> </span></div></td><td class=\"c x4a1 y179d w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">1.418<span class=\"_ _264\"> </span></div></td><td class=\"c x4a2 y179d w170 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffca fs8 fc0 sc0 ls0 ws0\">1.156<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc9 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4a3 y1794 w169 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc9 fs8 fc0 sc0 ls0 ws0\">13.831<span class=\"_ _264\"> </span></div></td><td class=\"c x4a4 y1794 w169 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffc9 fs8 fc0 sc0 ls0 ws0\">12.334</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "Costo del personale<span class=\"_ _264\"> </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<span class=\"_ _264\"> </span>Di seguito il dettagl<span class=\"_ _1\"></span>io del personale per<span class=\"_ _1\"></span> figura professionale<span class=\"_ _1\"></span> al 31 dicembre <span class=\"ls8\">202<span class=\"ls0\">4 </span>e al 31<span class=\"ls0\"> </span>dicembre 202<span class=\"ls0\">3.<span class=\"_ _264\"> </span></span></span>La riduzione<span class=\"ls0\"> <span class=\"ls8\">dell\u2019organico \u00e8 correlata all\u2019incremento <span class=\"_ _1\"></span>dell\u2019utilizzo di personale esterno.</span> </span><table class=\"s w350 h28c\" id=\"_31a4c875-84c1-48d7-bd35-bf81eb44e54e\"><tr><td></td><td class=\"c x4a6 y1831 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4a7 y1831 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x2af y1832 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4a8 y1832 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1833 w351 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>a<span class=\"_ _1f\"></span>lar<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span> e<span class=\"_ _1\"></span> sti<span class=\"_ _20\"></span>pe<span class=\"_ _1\"></span>ndi<span class=\"_ _264\"> </span></div></td><td class=\"c x4a9 y1833 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">13.322<span class=\"_ _264\"> </span></div></td><td class=\"c x4aa y1833 w169 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">12.660<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1834 w352 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">One<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>i socia<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span></div></td><td class=\"c x4ab y1834 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">3.935<span class=\"_ _264\"> </span></div></td><td class=\"c x4ac y1834 w1a6 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">3.798<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1835 w353 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">Tr<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>tt<span class=\"_ _22\"></span>a<span class=\"_ _1f\"></span>me<span class=\"_ _1\"></span>nto di<span class=\"_ _22\"></span> f<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>ne<span class=\"_ _1\"></span> r<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>ppor<span class=\"_ _1\"></span>to<span class=\"_ _264\"> </span></div></td><td class=\"c x4ad y1835 w180 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">860<span class=\"_ _264\"> </span></div></td><td class=\"c x4ae y1835 w180 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">849<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1836 w354 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">P<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>sona<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> somm<span class=\"_ _22\"></span>inis<span class=\"_ _20\"></span>tra<span class=\"_ _1f\"></span>t<span class=\"_ _20\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x4af y1836 w2bb h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">3.860<span class=\"_ _264\"> </span></div></td><td class=\"c x4b0 y1836 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">3.489<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1837 w355 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">Altri c<span class=\"_ _1\"></span>ost<span class=\"_ _20\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4b1 y1837 w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">32<span class=\"_ _264\"> </span></div></td><td class=\"c x4b2 y1837 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffcc fs8 fc0 sc0 ls0 ws0\">269<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1838 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4b3 y1838 w169 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">22.010<span class=\"_ _264\"> </span></div></td><td class=\"c x4b4 y1838 w194 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcb fs8 fc0 sc0 ls0 ws0\">21.065<span class=\"_ _264\"> </span></div></td></tr></table><table class=\"s w356 h28d\" id=\"_6a4376b9-f8ad-42b4-bcb1-dd15d4e085ff\"><tr><td></td><td class=\"c x33b y1839 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4b6 y1839 w2c5 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x4b7 y183a w273 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4b8 y183a w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y183b w357 h250\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">Dir<span class=\"_ _1\"></span>ige<span class=\"_ _1\"></span>nti<span class=\"_ _264\"> </span></div></td><td class=\"c x4b9 y183b w358 h250\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td><td class=\"c x4ba y183b w1b0 h250\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y183c w359 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">Qua<span class=\"_ _1f\"></span>dr<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4bb y183c w358 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">3<span class=\"_ _264\"> </span></div></td><td class=\"c x2bd y183c w16b h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">2<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y183d w35a h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>mpi<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>ga<span class=\"_ _1f\"></span>t<span class=\"_ _20\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4bc y183d w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">61<span class=\"_ _264\"> </span></div></td><td class=\"c x4bd y183d w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">36<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y183e w35b h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">Ope<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4be y183e w35c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">590<span class=\"_ _264\"> </span></div></td><td class=\"c x4bf y183e w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">491<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y183f w35d h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ina<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span></div></td><td class=\"c x4bc y183f w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">59<span class=\"_ _264\"> </span></div></td><td class=\"c x4c0 y183f w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffce fs8 fc0 sc0 ls0 ws0\">105<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y16c5 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4c1 y175f w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">713<span class=\"_ _264\"> </span></div></td><td class=\"c x4c2 y175f w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcd fs8 fc0 sc0 ls0 ws0\">634</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-353": {
   "value": "13<span class=\"ls9\">. Oneri diversi di <span class=\"ls8\">gestione<span class=\"_ _264\"> </span></span></span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<table class=\"s w35e h27d\" id=\"_dbdff103-4af6-4cff-b6fc-9f7e37f8020c\"><tr><td></td><td class=\"c x4c3 y17a3 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4c4 y17a3 w33f h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _22\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x4c5 y17a4 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4c6 y17a4 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a5 w35f h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>opr<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>vve<span class=\"_ _1f\"></span>ni<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>e<span class=\"_ _1\"></span> pa<span class=\"_ _1f\"></span>ssi<span class=\"_ _20\"></span>ve<span class=\"_ _264\"> </span></div></td><td class=\"c x4c7 y17a5 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">75<span class=\"_ _264\"> </span></div></td><td class=\"c x4c8 y17a5 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">146<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a6 w360 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls19f ws0\">IM<span class=\"_ _22\"></span>U<span class=\"_ _264\"> </span></div></td><td class=\"c x4c9 y17a6 w180 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">309<span class=\"_ _264\"> </span></div></td><td class=\"c x4ca y17a6 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">233<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a7 w361 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _1f\"></span> i<span class=\"_ _20\"></span>mpos<span class=\"_ _20\"></span>te non sul re<span class=\"_ _1f\"></span>ddit<span class=\"_ _22\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x4cb y17a7 w180 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">367<span class=\"_ _264\"> </span></div></td><td class=\"c x4cc y17a7 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">343<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a8 w362 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">Altri c<span class=\"_ _1\"></span>ost<span class=\"_ _20\"></span>i ope<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>t<span class=\"_ _20\"></span>ivi<span class=\"_ _22\"></span>, one<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>i e<span class=\"_ _1\"></span> ins<span class=\"_ _20\"></span>ussi<span class=\"_ _22\"></span>ste<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x4cd y17a8 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">38<span class=\"_ _264\"> </span></div></td><td class=\"c x4ce y17a8 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">58<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4cf y1794 w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">789<span class=\"_ _264\"> </span></div></td><td class=\"c x4d0 y1794 w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">780</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "13<span class=\"ls9\">. Oneri diversi di <span class=\"ls8\">gestione<span class=\"_ _264\"> </span></span></span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<table class=\"s w35e h27d\" id=\"_dbdff103-4af6-4cff-b6fc-9f7e37f8020c\"><tr><td></td><td class=\"c x4c3 y17a3 w165 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4c4 y17a3 w33f h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _22\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x4c5 y17a4 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4c6 y17a4 w167 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a5 w35f h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>opr<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>vve<span class=\"_ _1f\"></span>ni<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>e<span class=\"_ _1\"></span> pa<span class=\"_ _1f\"></span>ssi<span class=\"_ _20\"></span>ve<span class=\"_ _264\"> </span></div></td><td class=\"c x4c7 y17a5 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">75<span class=\"_ _264\"> </span></div></td><td class=\"c x4c8 y17a5 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">146<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a6 w360 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls19f ws0\">IM<span class=\"_ _22\"></span>U<span class=\"_ _264\"> </span></div></td><td class=\"c x4c9 y17a6 w180 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">309<span class=\"_ _264\"> </span></div></td><td class=\"c x4ca y17a6 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">233<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a7 w361 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _1f\"></span> i<span class=\"_ _20\"></span>mpos<span class=\"_ _20\"></span>te non sul re<span class=\"_ _1f\"></span>ddit<span class=\"_ _22\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x4cb y17a7 w180 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">367<span class=\"_ _264\"> </span></div></td><td class=\"c x4cc y17a7 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">343<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a8 w362 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">Altri c<span class=\"_ _1\"></span>ost<span class=\"_ _20\"></span>i ope<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>t<span class=\"_ _20\"></span>ivi<span class=\"_ _22\"></span>, one<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>i e<span class=\"_ _1\"></span> ins<span class=\"_ _20\"></span>ussi<span class=\"_ _22\"></span>ste<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x4cd y17a8 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">38<span class=\"_ _264\"> </span></div></td><td class=\"c x4ce y17a8 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd0 fs8 fc0 sc0 ls0 ws0\">58<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4cf y1794 w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">789<span class=\"_ _264\"> </span></div></td><td class=\"c x4d0 y1794 w172 h26b\"><div class=\"t m0 x1a1 h2e y1736 ffcf fs8 fc0 sc0 ls0 ws0\">780</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "Ammortamenti e svalutazioni <span class=\"_ _1\"></span>delle <span class=\"lsb\">Immobilizzazioni<span class=\"_ _264\"> </span></span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta:<span class=\"_ _264\"> </span>La <span class=\"_ _1f\"></span>voce <span class=\"_ _21\"></span>\u201c<span class=\"ff2\">Ammortamenti <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>svalutazioni <span class=\"_ _21\"></span>delle <span class=\"_ _1f\"></span>Attivi<span class=\"_ _1\"></span>t\u00e0</span><span class=\"ls8\">\u201d <span class=\"_ _1f\"></span>accoglie <span class=\"_ _21\"></span>principalmente <span class=\"_ _1f\"></span>gli <span class=\"_ _21\"></span>ammortamenti <span class=\"_ _1f\"></span><span class=\"ls4\">relativi<span class=\"_ _264\"> </span></span></span>alle attivit\u00e0 materiali ed immateriali<span class=\"ls0\">.<span class=\"_ _264\"> </span></span>Si <span class=\"_ _2a\"></span>ricorda <span class=\"_ _2a\"> </span>che <span class=\"_ _2a\"> </span>l\u2019attivit\u00e0 <span class=\"_ _2a\"> </span>per <span class=\"_ _2a\"> </span>diritto <span class=\"_ _2a\"> </span>d\u2019uso <span class=\"_ _2a\"> </span>\u00e8 <span class=\"_ _2a\"> </span>frutto <span class=\"_ _2a\"> </span>dell\u2019<span class=\"_ _1\"></span>applicazione <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"> </span>principio <span class=\"_ _2a\"> </span>IFRS <span class=\"_ _2a\"> </span>16 <span class=\"_ _2a\"> </span>ai <span class=\"_ _2a\"> </span>dei <span class=\"_ _2a\"> </span>canoni <span class=\"_ _2a\"> </span>di<span class=\"_ _264\"> </span>locazioni degli immobili.<table class=\"s w363 h28e\" id=\"_725e8f59-47ee-44b0-a17c-b960db518121\"><tr><td></td><td class=\"c x4d2 y1840 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd2 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4d3 y1840 w2b3 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd2 fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x4d4 y179a w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd2 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4d5 y179a w192 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd2 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y17a6 w364 h250\"><div class=\"t m0 x1a1 h29 y1633 ffd3 fs8 fc0 sc0 ls0 ws0\">Ammorta<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto a<span class=\"_ _1\"></span>tt<span class=\"_ _22\"></span>ivit<span class=\"_ _22\"></span>\u00e0<span class=\"_ _1f\"></span> pe<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span> di<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>it<span class=\"_ _20\"></span>t<span class=\"_ _20\"></span>i d'<span class=\"_ _22\"></span>uso<span class=\"_ _264\"> </span></div></td><td class=\"c x4d6 y17a6 w1a6 h250\"><div class=\"t m0 x1a1 h29 y1633 ffd3 fs8 fc0 sc0 ls0 ws0\">4.535<span class=\"_ _264\"> </span></div></td><td class=\"c x4d7 y17a6 w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffd3 fs8 fc0 sc0 ls0 ws0\">5.128<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y179c w365 h250\"><div class=\"t m0 x1a1 h29 y1633 ffd3 fs8 fc0 sc0 ls0 ws0\">Ammorta<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto i<span class=\"_ _22\"></span>mmobi<span class=\"_ _22\"></span>lizz<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _1f\"></span>ioni<span class=\"_ _20\"></span> i<span class=\"_ _20\"></span>mm<span class=\"_ _22\"></span>a<span class=\"_ _1f\"></span>ter<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span></div></td><td class=\"c x4d8 y179c w16b h250\"><div class=\"t m0 x1a1 h29 y1633 ffd3 fs8 fc0 sc0 ls0 ws0\">6<span class=\"_ _264\"> </span></div></td><td class=\"c x4d9 y179c w16b h250\"><div class=\"t m0 x1a1 h29 y1633 ffd3 fs8 fc0 sc0 ls0 ws0\">6<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y179d w366 h250\"><div class=\"t m0 x1a1 h29 y1633 ffd3 fs8 fc0 sc0 ls0 ws0\">Ammorta<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto i<span class=\"_ _22\"></span>mmobi<span class=\"_ _22\"></span>lizz<span class=\"_ _1f\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _1f\"></span>ioni<span class=\"_ _20\"></span> m<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>li<span class=\"_ _264\"> </span></div></td><td class=\"c x4da y179d w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffd3 fs8 fc0 sc0 ls0 ws0\">2.511<span class=\"_ _264\"> </span></div></td><td class=\"c x4db y179d w170 h250\"><div class=\"t m0 x1a1 h29 y1633 ffd3 fs8 fc0 sc0 ls0 ws0\">1.979<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd2 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4dc y1794 w170 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd2 fs8 fc0 sc0 ls0 ws0\">7.051<span class=\"_ _264\"> </span></div></td><td class=\"c x4dd y1794 w170 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd2 fs8 fc0 sc0 ls0 ws0\">7.112</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "15<span class=\"ls9\">. Proventi e (Oneri) finanziari<span class=\"_ _264\"> </span></span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec <span class=\"ls8\">composta:<span class=\"_ _264\"> </span></span><table class=\"s w367 h28f\" id=\"_93eac258-155c-4c62-a674-1fb6d1aa25e2\"><tr><td></td><td class=\"c x232 y1841 w165 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4df y1841 w2b3 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x4e0 y1842 w167 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4e1 y1842 w192 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x4e2 y1843 wd2 h2b\"><div class=\"t m0 x0 h2e y16b ffd4 fs8 fc0 sc0 ls0 ws0\">Pr<span class=\"_ _1f\"></span>ove<span class=\"_ _1\"></span>n<span class=\"_ _20\"></span>t<span class=\"_ _1\"></span>i fin<span class=\"_ _22\"></span>an<span class=\"_ _20\"></span>z<span class=\"_ _1\"></span>iar<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1844 w368 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>ss<span class=\"_ _20\"></span>i e<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ommi<span class=\"_ _22\"></span>ssi<span class=\"_ _20\"></span>oni da a<span class=\"_ _1f\"></span>lt<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>i e pr<span class=\"_ _1f\"></span>ove<span class=\"_ _1\"></span>nti<span class=\"_ _20\"></span> va<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4e3 y1844 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">159<span class=\"_ _264\"> </span></div></td><td class=\"c x4e4 y1844 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">82<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x4e2 y1845 wd2 h2b\"><div class=\"t m0 x0 h2e y16b ffd4 fs8 fc0 sc0 ls0 ws0\">On<span class=\"_ _22\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>i fin<span class=\"_ _22\"></span>an<span class=\"_ _20\"></span>z<span class=\"_ _1\"></span>iar<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1846 w369 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>ss<span class=\"_ _20\"></span>i e<span class=\"_ _1\"></span>d a<span class=\"_ _1\"></span>ltri one<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i f<span class=\"_ _1\"></span>inanz<span class=\"_ _1f\"></span>ia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i da<span class=\"_ _1\"></span> a<span class=\"_ _1f\"></span>l<span class=\"_ _20\"></span>tri<span class=\"_ _264\"> </span></div></td><td class=\"c x4e5 y1846 w36a h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.804)<span class=\"_ _264\"> </span></div></td><td class=\"c x4e6 y1846 w19a h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.015)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1847 w253 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4e7 y1847 w19a h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.644)<span class=\"_ _264\"> </span></div></td><td class=\"c x4e8 y1847 w19a h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>3.933)<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"t m0 h5 ff3 fs0 fc0 sc0 ls5 ws0 gs1eb\">Oneri finanziari<span class=\"_ _264\"> </span><span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1ec\">Gli <span class=\"_ _26\"> </span>oner<span class=\"_ _1\"></span>i <span class=\"_ _26\"> </span>finan<span class=\"_ _1\"></span>ziari <span class=\"_ _26\"> </span>c<span class=\"_ _1\"></span>omprendono <span class=\"_ _2c\"> </span>principalmente <span class=\"_ _2c\"> </span>gli <span class=\"_ _26\"> </span>i<span class=\"_ _1\"></span>ntere<span class=\"ls4\">ssi <span class=\"_ _26\"> </span>maturati <span class=\"_ _26\"> </span>al <span class=\"_ _2c\"> </span>31 <span class=\"_ _26\"> </span>dicembre <span class=\"_ _2c\"> </span>202<span class=\"ls0\">4 <span class=\"_ _26\"> </span></span>sui <span class=\"_ _2c\"> </span>mutui <span class=\"_ _26\"> </span>e<span class=\"_ _264\"> </span></span><span class=\"ls4\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls4 ws0 gs1ed\">finanziamenti in essere <span class=\"_ _1\"></span>con gli <span class=\"_ _1\"></span>istituti bancari <span class=\"_ _1\"></span>riconducibili alla <span class=\"_ _1\"></span>controllata Edos S.r.l. <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli interessi <span class=\"_ _1\"></span>derivanti<span class=\"_ _264\"> </span> </div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1ee\">dall\u2019applicazione dell\u2019IFRS 16 ai canoni di locazioni degl<span class=\"_ _1\"></span>i immobili.<span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-354": {
   "value": "15<span class=\"ls9\">. Proventi e (Oneri) finanziari<span class=\"_ _264\"> </span></span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec <span class=\"ls8\">composta:<span class=\"_ _264\"> </span></span>Proventi finanziari<span class=\"_ _264\"> </span>I proventi finanz<span class=\"_ _20\"></span>iari sono prevalentem<span class=\"_ _20\"></span>ente<span class=\"ls0\"> </span>riferiti agli interessi <span class=\"_ _20\"></span><span class=\"ls8\">attivi sul conto corrente di Banco <span class=\"_ _20\"></span>di Lucca per<span class=\"_ _264\"> </span></span>euro <span class=\"_ _21\"></span>42<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls6\">mila, <span class=\"_ _23\"></span>interessi <span class=\"_ _23\"></span>attivi <span class=\"_ _23\"></span>sul <span class=\"_ _21\"></span>deriva<span class=\"_ _1\"></span>to <span class=\"_ _21\"></span>per <span class=\"_ _23\"></span>euro <span class=\"_ _21\"></span></span></span>59<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls6\">mil<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>al<span class=\"_ _1\"></span><span class=\"ls4\">tri <span class=\"_ _21\"></span>interessi <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>mora <span class=\"_ _21\"></span>relativi <span class=\"_ _23\"></span>a <span class=\"_ _21\"></span>crediti <span class=\"_ _21\"></span>scaduti<span class=\"_ _264\"> </span></span></span></span>riscossi. Oneri finanziari<span class=\"_ _264\"> </span>Gli <span class=\"_ _26\"> </span>oner<span class=\"_ _1\"></span>i <span class=\"_ _26\"> </span>finan<span class=\"_ _1\"></span>ziari <span class=\"_ _26\"> </span>c<span class=\"_ _1\"></span>omprendono <span class=\"_ _2c\"> </span>principalmente <span class=\"_ _2c\"> </span>gli <span class=\"_ _26\"> </span>i<span class=\"_ _1\"></span>ntere<span class=\"ls4\">ssi <span class=\"_ _26\"> </span>maturati <span class=\"_ _26\"> </span>al <span class=\"_ _2c\"> </span>31 <span class=\"_ _26\"> </span>dicembre <span class=\"_ _2c\"> </span>202<span class=\"ls0\">4 <span class=\"_ _26\"> </span></span>sui <span class=\"_ _2c\"> </span>mutui <span class=\"_ _26\"> </span>e<span class=\"_ _264\"> </span></span>finanziamenti in essere <span class=\"_ _1\"></span>con gli <span class=\"_ _1\"></span>istituti bancari <span class=\"_ _1\"></span>riconducibili alla <span class=\"_ _1\"></span>controllata Edos S.r.l. <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli interessi <span class=\"_ _1\"></span>derivanti<span class=\"_ _264\"> </span>dall\u2019applicazione dell\u2019IFRS 16 ai canoni di locazioni degl<span class=\"_ _1\"></span>i immobili.<table class=\"s w367 h28f\" id=\"_93eac258-155c-4c62-a674-1fb6d1aa25e2\"><tr><td></td><td class=\"c x232 y1841 w165 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4df y1841 w2b3 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x4e0 y1842 w167 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4e1 y1842 w192 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x4e2 y1843 wd2 h2b\"><div class=\"t m0 x0 h2e y16b ffd4 fs8 fc0 sc0 ls0 ws0\">Pr<span class=\"_ _1f\"></span>ove<span class=\"_ _1\"></span>n<span class=\"_ _20\"></span>t<span class=\"_ _1\"></span>i fin<span class=\"_ _22\"></span>an<span class=\"_ _20\"></span>z<span class=\"_ _1\"></span>iar<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1844 w368 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>ss<span class=\"_ _20\"></span>i e<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ommi<span class=\"_ _22\"></span>ssi<span class=\"_ _20\"></span>oni da a<span class=\"_ _1f\"></span>lt<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>i e pr<span class=\"_ _1f\"></span>ove<span class=\"_ _1\"></span>nti<span class=\"_ _20\"></span> va<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4e3 y1844 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">159<span class=\"_ _264\"> </span></div></td><td class=\"c x4e4 y1844 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">82<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x4e2 y1845 wd2 h2b\"><div class=\"t m0 x0 h2e y16b ffd4 fs8 fc0 sc0 ls0 ws0\">On<span class=\"_ _22\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>i fin<span class=\"_ _22\"></span>an<span class=\"_ _20\"></span>z<span class=\"_ _1\"></span>iar<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1846 w369 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>ss<span class=\"_ _20\"></span>i e<span class=\"_ _1\"></span>d a<span class=\"_ _1\"></span>ltri one<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i f<span class=\"_ _1\"></span>inanz<span class=\"_ _1f\"></span>ia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i da<span class=\"_ _1\"></span> a<span class=\"_ _1f\"></span>l<span class=\"_ _20\"></span>tri<span class=\"_ _264\"> </span></div></td><td class=\"c x4e5 y1846 w36a h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.804)<span class=\"_ _264\"> </span></div></td><td class=\"c x4e6 y1846 w19a h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.015)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1847 w253 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4e7 y1847 w19a h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.644)<span class=\"_ _264\"> </span></div></td><td class=\"c x4e8 y1847 w19a h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>3.933)<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-308": {
   "value": "15<span class=\"ls9\">. Proventi e (Oneri) finanziari<span class=\"_ _264\"> </span></span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec <span class=\"ls8\">composta:<span class=\"_ _264\"> </span></span>Proventi finanziari<span class=\"_ _264\"> </span>I proventi finanz<span class=\"_ _20\"></span>iari sono prevalentem<span class=\"_ _20\"></span>ente<span class=\"ls0\"> </span>riferiti agli interessi <span class=\"_ _20\"></span><span class=\"ls8\">attivi sul conto corrente di Banco <span class=\"_ _20\"></span>di Lucca per<span class=\"_ _264\"> </span></span>euro <span class=\"_ _21\"></span>42<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls6\">mila, <span class=\"_ _23\"></span>interessi <span class=\"_ _23\"></span>attivi <span class=\"_ _23\"></span>sul <span class=\"_ _21\"></span>deriva<span class=\"_ _1\"></span>to <span class=\"_ _21\"></span>per <span class=\"_ _23\"></span>euro <span class=\"_ _21\"></span></span></span>59<span class=\"ls0\"> <span class=\"_ _21\"></span><span class=\"ls6\">mil<span class=\"_ _1\"></span>a <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>al<span class=\"_ _1\"></span><span class=\"ls4\">tri <span class=\"_ _21\"></span>interessi <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>mora <span class=\"_ _21\"></span>relativi <span class=\"_ _23\"></span>a <span class=\"_ _21\"></span>crediti <span class=\"_ _21\"></span>scaduti<span class=\"_ _264\"> </span></span></span></span>riscossi. <table class=\"s w367 h28f\" id=\"_93eac258-155c-4c62-a674-1fb6d1aa25e2\"><tr><td></td><td class=\"c x232 y1841 w165 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4df y1841 w2b3 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x4e0 y1842 w167 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4e1 y1842 w192 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x4e2 y1843 wd2 h2b\"><div class=\"t m0 x0 h2e y16b ffd4 fs8 fc0 sc0 ls0 ws0\">Pr<span class=\"_ _1f\"></span>ove<span class=\"_ _1\"></span>n<span class=\"_ _20\"></span>t<span class=\"_ _1\"></span>i fin<span class=\"_ _22\"></span>an<span class=\"_ _20\"></span>z<span class=\"_ _1\"></span>iar<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1844 w368 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>ss<span class=\"_ _20\"></span>i e<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ommi<span class=\"_ _22\"></span>ssi<span class=\"_ _20\"></span>oni da a<span class=\"_ _1f\"></span>lt<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>i e pr<span class=\"_ _1f\"></span>ove<span class=\"_ _1\"></span>nti<span class=\"_ _20\"></span> va<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x4e3 y1844 w172 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">159<span class=\"_ _264\"> </span></div></td><td class=\"c x4e4 y1844 w16c h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">82<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x4e2 y1845 wd2 h2b\"><div class=\"t m0 x0 h2e y16b ffd4 fs8 fc0 sc0 ls0 ws0\">On<span class=\"_ _22\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>i fin<span class=\"_ _22\"></span>an<span class=\"_ _20\"></span>z<span class=\"_ _1\"></span>iar<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1846 w369 h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>nte<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>ss<span class=\"_ _20\"></span>i e<span class=\"_ _1\"></span>d a<span class=\"_ _1\"></span>ltri one<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i f<span class=\"_ _1\"></span>inanz<span class=\"_ _1f\"></span>ia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i da<span class=\"_ _1\"></span> a<span class=\"_ _1f\"></span>l<span class=\"_ _20\"></span>tri<span class=\"_ _264\"> </span></div></td><td class=\"c x4e5 y1846 w36a h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.804)<span class=\"_ _264\"> </span></div></td><td class=\"c x4e6 y1846 w19a h24f\"><div class=\"t m0 x1a1 h29 y1633 ffd5 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.015)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1847 w253 h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4e7 y1847 w19a h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>4.644)<span class=\"_ _264\"> </span></div></td><td class=\"c x4e8 y1847 w19a h290\"><div class=\"t m0 x1a1 h2e y1692 ffd4 fs8 fc0 sc0 ls0 ws0\">(<span class=\"_ _1\"></span>3.933)<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "17<span class=\"ls9\">. Imposte </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec <span class=\"ls8\">composta:<span class=\"_ _264\"> </span></span>Nel corso <span class=\"_ _1\"></span>dell\u2019esercizio <span class=\"_ _1\"></span>2007 il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>ha esercitato <span class=\"_ _1\"></span>l\u2019opzione <span class=\"_ _1\"></span>per la <span class=\"_ _1\"></span>tassazione <span class=\"_ _1\"></span>consolidata, <span class=\"_ _1\"></span>ai sensi <span class=\"_ _1\"></span>dell\u2019art.<span class=\"_ _264\"> </span>117 e seguenti del T.U.I.R., per il triennio 2007<span class=\"ls0\">-</span>2009<span class=\"ls9\">, successivamente rinnovato per <span class=\"ls0\">i <span class=\"ls4\">successi</span></span></span>vi<span class=\"ls0\"> <span class=\"ls4\">trienni. </span></span>I <span class=\"_ _23\"></span>rapporti <span class=\"_ _2a\"></span>nascenti <span class=\"_ _23\"></span>dall\u2019adesione <span class=\"_ _23\"></span>al <span class=\"_ _2a\"></span>consolidato <span class=\"_ _23\"></span>fiscale <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"> </span>regolati <span class=\"_ _23\"></span>da <span class=\"_ _2a\"></span>un <span class=\"_ _23\"></span>apposito <span class=\"_ _2a\"></span>accordo <span class=\"_ _23\"></span>bilaterale <span class=\"_ _23\"></span>(\u201cIl<span class=\"_ _264\"> </span>Regolamento\u201d), <span class=\"_ _20\"></span>identico <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>tutte <span class=\"_ _20\"></span>le <span class=\"_ _22\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _20\"></span>consolidate, <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>prevede <span class=\"_ _20\"></span>una <span class=\"_ _22\"></span>p<span class=\"_ _1\"></span>rocedura <span class=\"_ _20\"></span>comune <span class=\"_ _20\"></span>per <span class=\"_ _22\"></span>l<span class=\"_ _1\"></span>\u2019applicazione<span class=\"_ _264\"> </span>delle disposizioni normative e regolamentari.<span class=\"_ _264\"> </span>In <span class=\"_ _22\"></span>particolare, <span class=\"_ _20\"></span>il <span class=\"_ _22\"></span>regolamento <span class=\"_ _22\"></span>prevede, <span class=\"_ _20\"></span>per <span class=\"_ _22\"></span>le <span class=\"_ _20\"></span>societ\u00e0 <span class=\"_ _22\"></span>consolidate <span class=\"_ _22\"></span>con <span class=\"_ _20\"></span>reddito <span class=\"_ _22\"></span>imponibile <span class=\"_ _22\"></span>positivo, <span class=\"_ _20\"></span>che <span class=\"_ _22\"></span>l\u2019imposta<span class=\"_ _264\"> </span>venga <span class=\"_ _2b\"> </span>liquidata <span class=\"_ _2b\"> </span>dalla <span class=\"_ _2b\"> </span>consolidante, <span class=\"_ _2b\"> </span>si <span class=\"_ _2b\"> </span>avr\u00e0 <span class=\"_ _2b\"> </span>quindi <span class=\"_ _2c\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _2b\"> </span>rilevazione <span class=\"_ _2b\"> </span>(tenendo <span class=\"_ _2b\"> </span>conto <span class=\"_ _2b\"> </span>di <span class=\"_ _2c\"> </span>quanto  versato <span class=\"_ _2c\"> </span>dalla<span class=\"_ _264\"> </span>controllata <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>sede <span class=\"_ _2a\"></span>di <span class=\"_ _23\"></span>acconto) <span class=\"_ _23\"></span>di <span class=\"_ _2a\"></span>un<span class=\"ls0\"> <span class=\"_ _23\"></span></span>debito <span class=\"_ _23\"></span>verso <span class=\"_ _23\"></span>la <span class=\"_ _2a\"></span>controllante <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>pari <span class=\"_ _2a\"></span>importo, <span class=\"_ _23\"></span>mentre <span class=\"_ _23\"></span>Eukedos <span class=\"_ _23\"></span>andr<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _23\"></span>a<span class=\"_ _264\"> </span>rilevare un credito verso la controllata, al ne<span class=\"_ _20\"></span>tto di eventuali acconti gi\u00e0 versati.<span class=\"_ _264\"> </span>In  capo  alle  societ\u00e0  consolid<span class=\"_ _20\"></span>ate  con  perdita  fiscale,  purch\u00e9  p<span class=\"_ _20\"></span>rodotta  negli  esercizi  in  cui  \u00e8  e<span class=\"_ _20\"></span>fficace  il<span class=\"_ _264\"> </span>consolidato, <span class=\"_ _1f\"></span>sorge <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>diritto <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>ricevere <span class=\"_ _1f\"></span>dalla <span class=\"_ _1\"></span>consolidante <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>somma <span class=\"_ _1f\"></span>corrispondente <span class=\"_ _1\"></span>all\u2019I<span class=\"_ _1\"></span>res <span class=\"_ _1f\"></span>non <span class=\"_ _1\"></span>versata <span class=\"_ _1f\"></span>dalla<span class=\"_ _264\"> </span>consolidante <span class=\"_ _1\"></span>per <span class=\"_ _1f\"></span>effetto <span class=\"_ _1\"></span>dell\u2019utilizzo<span class=\"ls0\"> <span class=\"_ _1f\"></span></span>della <span class=\"_ _1\"></span>predetta <span class=\"_ _1f\"></span>perdita, <span class=\"_ _1\"></span>conseguentemente <span class=\"_ _1f\"></span>verr\u00e0 <span class=\"_ _1\"></span>rilevato <span class=\"_ _1\"></span>dal<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>controllata<span class=\"_ _264\"> </span>un credito verso <span class=\"_ _20\"></span>Eukedos<span class=\"ls0\"> <span class=\"ls7\">S.p.A.<span class=\"ls9\">, e <span class=\"_ _20\"></span><span class=\"ls8\">quest\u2019ultima<span class=\"ls0\"> </span>andr\u00e0 a <span class=\"_ _20\"></span>rilevare un debito <span class=\"_ _20\"></span>verso la controllata di <span class=\"_ _20\"></span>pari importo.<span class=\"_ _264\"> </span></span></span></span></span>Ciascuna <span class=\"_ _2c\"> </span>s<span class=\"_ _1\"></span>ociet\u00e0 <span class=\"_ _2c\"> </span>co<span class=\"_ _1\"></span>nsolidata <span class=\"_ _2b\"> </span>si <span class=\"_ _2c\"> </span>\u00e8 <span class=\"_ _2b\"> </span>impegnata <span class=\"_ _2b\"> </span>a <span class=\"_ _2c\"> </span>mantenere  indenne <span class=\"_ _2c\"> </span>la <span class=\"_ _2c\"> </span>con<span class=\"_ _1\"></span>solidante <span class=\"_ _2b\"> </span>per <span class=\"_ _2c\"> </span>maggiori  imposte<span class=\"_ _264\"> </span>accertate, <span class=\"_ _2c\"> </span>sanzioni <span class=\"_ _2c\"> </span>ed <span class=\"_ _2c\"> </span>interessi <span class=\"_ _2c\"> </span>ed <span class=\"_ _2c\"> </span>ogni <span class=\"_ _2c\"> </span>altra <span class=\"_ _2c\"> </span>somma <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>si <span class=\"_ _2c\"> </span>renda <span class=\"_ _2c\"> </span>dovuta <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>viol<span class=\"_ _1\"></span>azioni <span class=\"_ _2c\"> </span>commesse <span class=\"_ _2c\"> </span>dalla<span class=\"_ _264\"> </span>consolidata <span class=\"_ _21\"></span>stessa, <span class=\"_ _21\"></span>con <span class=\"_ _21\"></span>ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _21\"></span>al <span class=\"_ _21\"></span>proprio <span class=\"_ _21\"></span>reddi<span class=\"ls4\">to <span class=\"_ _21\"></span>complessivo, <span class=\"_ _21\"></span>mentre <span class=\"_ _21\"></span>la <span class=\"_ _21\"></span>consolidante <span class=\"_ _21\"></span>si <span class=\"_ _21\"></span></span>\u00e8 <span class=\"_ _23\"></span><span class=\"ls4\">impegnata <span class=\"_ _1f\"></span>a<span class=\"_ _264\"> </span></span>mantenere <span class=\"_ _29\"> </span>inde<span class=\"_ _1\"></span>nne <span class=\"_ _29\"> </span>le <span class=\"_ _29\"> </span>co<span class=\"_ _1\"></span>nsolidate <span class=\"_ _29\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _29\"> </span>ordine <span class=\"_ _85\"> </span>agli <span class=\"_ _29\"> </span>omessi <span class=\"_ _85\"> </span>versamenti <span class=\"_ _29\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _29\"> </span>somme <span class=\"_ _29\"> </span>dov<span class=\"_ _1\"></span>ute <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>b<span class=\"_ _1\"></span>ase <span class=\"_ _29\"> </span>alla<span class=\"_ _264\"> </span>dichiarazione.<span class=\"_ _264\"> </span>Si riporta <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>la riconciliazione <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>aliquote fiscal<span class=\"_ _1\"></span>i teoriche <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019aliquota <span class=\"_ _1\"></span>effettiva ris<span class=\"_ _1\"></span>ultante dai <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>di<span class=\"_ _264\"> </span>conto economico (valori espressi in migliaia di eur<span class=\"_ _1\"></span>o):<table class=\"s w36b h291\" id=\"_fca15cbe-a6c5-410c-aef2-1ebdf2ac8e68\"><tr><td></td><td class=\"c x384 y1848 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd6 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x4e9 y1848 w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd6 fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x4ea y1849 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd6 fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4eb y1849 w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd6 fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y184a w36c h250\"><div class=\"t m0 x1a1 h29 y1633 ffd7 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>mpos<span class=\"_ _20\"></span>te<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>or<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nti<span class=\"_ _264\"> </span></div></td><td class=\"c x4ec y184a w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffd7 fs8 fc0 sc0 ls0 ws0\">718<span class=\"_ _264\"> </span></div></td><td class=\"c x4ed y184a w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffd7 fs8 fc0 sc0 ls0 ws0\">427<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y184b w36d h250\"><div class=\"t m0 x1a1 h29 y1633 ffd7 fs8 fc0 sc0 ls0 ws0\">I<span class=\"_ _1\"></span>mpos<span class=\"_ _20\"></span>te<span class=\"_ _1\"></span> diff<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>it<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span> (<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>nti<span class=\"_ _20\"></span>c<span class=\"_ _1\"></span>ipa<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x4ee y184b w35c h250\"><div class=\"t m0 x1a1 h29 y1633 ffd7 fs8 fc0 sc0 ls0 ws0\">225<span class=\"_ _264\"> </span></div></td><td class=\"c x4ef y184b w180 h250\"><div class=\"t m0 x1a1 h29 y1633 ffd7 fs8 fc0 sc0 ls0 ws0\">297<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd6 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x4f0 y1794 w172 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd6 fs8 fc0 sc0 ls0 ws0\">943<span class=\"_ _264\"> </span></div></td><td class=\"c x4f1 y1794 w172 h277\"><div class=\"t m0 x1a1 h2e y1736 ffd6 fs8 fc0 sc0 ls0 ws0\">724<span class=\"_ _264\"> </span></div></td></tr></table><div class=\"gs1f9\"><table class=\"s w36e h292\" id=\"_496f84ac-226e-461d-94be-d77793825567\"><tr><td class=\"c x1a2 y184d w36f h293\"><div class=\"t m29 x1a1 h11a y184c ffd8 fs23 fc0 sc0 ls0 ws0\">(<span class=\"_ _20\"></span>in <span class=\"_ _1f\"></span>migli<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>e<span class=\"_ _22\"></span>ur<span class=\"_ _1\"></span>o)<span class=\"_ _264\"> </span></div></td><td class=\"c x4f3 y184f w370 h254\"><div class=\"t m29 x1a1 h11b y184e ffd9 fs23 fc0 sc0 ls0 ws0\">31.<span class=\"_ _1\"></span>12.<span class=\"_ _1f\"></span>2024<span class=\"_ _264\"> </span></div></td><td class=\"c x4f4 y184f w370 h254\"><div class=\"t m29 x1a1 h11b y184e ffd9 fs23 fc0 sc0 ls0 ws0\">31.<span class=\"_ _1\"></span>12.<span class=\"_ _1f\"></span>2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1850 w371 h293\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">R<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span>ddit<span class=\"_ _1\"></span>o <span class=\"_ _1f\"></span>a<span class=\"_ _22\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>post<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x4f5 y1850 w372 h293\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">418<span class=\"_ _264\"> </span></div></td><td class=\"c x4f6 y1850 w373 h293\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1\"></span>279<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1851 w374 h293\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">Aliquot<span class=\"_ _1\"></span>a<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>IRES<span class=\"_ _264\"> </span></div></td><td class=\"c x4f7 y1851 w375 h293\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">24,<span class=\"_ _1\"></span>00%<span class=\"_ _264\"> </span></div></td><td class=\"c x4f8 y1851 w376 h293\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">24,<span class=\"_ _1f\"></span>00%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1852 w377 h254\"><div class=\"t m29 x1a1 h11b y184e ffd9 fs23 fc0 sc0 ls0 ws0\">IRES<span class=\"_ _1f\"></span> <span class=\"_ _1\"></span>te<span class=\"_ _22\"></span>or<span class=\"_ _20\"></span>ica<span class=\"_ _264\"> </span></div></td><td class=\"c x4f9 y1852 w372 h254\"><div class=\"t m29 x1a1 h11b y184e ffd9 fs23 fc0 sc0 ls0 ws0\">100<span class=\"_ _264\"> </span></div></td><td class=\"c x4fa y1852 w378 h254\"><div class=\"t m29 x1a1 h11b y184e ffd9 fs23 fc0 sc0 ls0 ws0\">307<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1853 w379 h293\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">C<span class=\"_ _1\"></span>ost<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>avor<span class=\"_ _22\"></span>o<span class=\"_ _264\"> </span></div></td><td class=\"c x4fb y1853 w37a h24e\"><div class=\"t m29 x1a1 h11a y184c ffdb fs24 fc0 sc0 ls1a0 ws0\">7.<span class=\"_ _22\"></span>662<span class=\"_ _264\"> </span></div></td><td class=\"c x4fc y1853 w37a h24e\"><div class=\"t m29 x1a1 h11a y184c ffdb fs24 fc0 sc0 ls1a0 ws0\">6.<span class=\"_ _22\"></span>316<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1854 w37b h294\"><div class=\"t m29 x1a1 h11a y184c ffd8 fs23 fc0 sc0 ls0 ws0\">Pe<span class=\"_ _22\"></span>r<span class=\"_ _1\"></span>sonal<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>pe<span class=\"_ _20\"></span>nde<span class=\"_ _22\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span></div></td><td class=\"c x4fd y1854 w37c h294\"><div class=\"t m29 x1a1 h11a y184c ffd8 fs23 fc0 sc0 ls0 ws0\">22.<span class=\"_ _1\"></span>010<span class=\"_ _264\"> </span></div></td><td class=\"c x4fe y1854 w37c h294\"><div class=\"t m29 x1a1 h11a y184c ffd8 fs23 fc0 sc0 ls0 ws0\">21.<span class=\"_ _1\"></span>065<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1855 w37d h24f\"><div class=\"t m29 x1a1 h11a y184c ffdc fs24 fc0 sc0 ls1a1 ws0\">(d<span class=\"_ _1\"></span>ed<span class=\"_ _1f\"></span>u<span class=\"_ _1\"></span>z<span class=\"_ _1f\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _1f\"></span>n<span class=\"_ _1\"></span>e co<span class=\"_ _1\"></span>s<span class=\"_ _1f\"></span>t<span class=\"_ _1\"></span>o<span class=\"_ _1f\"></span> <span class=\"_ _20\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _1f\"></span> <span class=\"_ _20\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _1f\"></span>s<span class=\"_ _1\"></span>o<span class=\"_ _1f\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>l<span class=\"_ _1\"></span>e)<span class=\"_ _264\"> </span></div></td><td class=\"c x4ff y1855 w37e h294\"><div class=\"t m29 x1a1 h11a y184c ffd8 fs23 fc0 sc0 ls0 ws0\">(<span class=\"_ _20\"></span>14.<span class=\"_ _1\"></span>947)<span class=\"_ _264\"> </span></div></td><td class=\"c x500 y1855 w37e h294\"><div class=\"t m29 x1a1 h11a y184c ffd8 fs23 fc0 sc0 ls0 ws0\">(<span class=\"_ _20\"></span>15.<span class=\"_ _1\"></span>369)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1856 w37f h294\"><div class=\"t m29 x1a1 h11a y184c ffd8 fs23 fc0 sc0 ls0 ws0\">C<span class=\"_ _1\"></span>ompe<span class=\"_ _22\"></span>nso <span class=\"_ _1f\"></span>amm<span class=\"_ _20\"></span>ini<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>rat<span class=\"_ _1\"></span>ori<span class=\"_ _264\"> </span></div></td><td class=\"c x501 y1856 w378 h294\"><div class=\"t m29 x1a1 h11a y184c ffd8 fs23 fc0 sc0 ls0 ws0\">599<span class=\"_ _264\"> </span></div></td><td class=\"c x502 y1856 w372 h294\"><div class=\"t m29 x1a1 h11a y184c ffd8 fs23 fc0 sc0 ls0 ws0\">620<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1857 w380 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">P<span class=\"_ _1\"></span>rove<span class=\"_ _22\"></span>nt<span class=\"_ _1\"></span>i <span class=\"_ _1f\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>oner<span class=\"_ _22\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _22\"></span>iar<span class=\"_ _22\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x503 y1857 w373 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">4.<span class=\"_ _1\"></span>644<span class=\"_ _264\"> </span></div></td><td class=\"c x504 y1857 w381 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">3.<span class=\"_ _1f\"></span>933<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1858 w382 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">Util<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pe<span class=\"_ _20\"></span>r<span class=\"_ _20\"></span>dit<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>da par<span class=\"_ _22\"></span>t<span class=\"_ _1\"></span>ec<span class=\"_ _22\"></span>ipate<span class=\"_ _264\"> </span></div></td><td class=\"c x505 y1858 w383 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td><td class=\"c x506 y1858 w383 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1859 w384 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">R<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span>ddit<span class=\"_ _1\"></span>o <span class=\"_ _1f\"></span>a<span class=\"_ _22\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>post<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fini<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IRAP<span class=\"_ _264\"> </span></div></td><td class=\"c x507 y1859 w385 h24f\"><div class=\"t m29 x1a1 h11a y184c ffdb fs24 fc0 sc0 ls1a0 ws0\">12.<span class=\"_ _22\"></span>724<span class=\"_ _264\"> </span></div></td><td class=\"c x508 y1859 w386 h24f\"><div class=\"t m29 x1a1 h11a y184c ffdb fs24 fc0 sc0 ls1a0 ws0\">11.<span class=\"_ _22\"></span>528<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y185a w387 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">Aliquot<span class=\"_ _1\"></span>a<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>IRAP<span class=\"_ _264\"> </span></div></td><td class=\"c x509 y185a w388 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">3,<span class=\"_ _1\"></span>94%<span class=\"_ _264\"> </span></div></td><td class=\"c x50a y185a w388 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">3,<span class=\"_ _1\"></span>94%<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y185b w389 h254\"><div class=\"t m29 x1a1 h11b y184e ffd9 fs23 fc0 sc0 ls0 ws0\">IRA<span class=\"_ _20\"></span>P <span class=\"_ _1\"></span>te<span class=\"_ _22\"></span>or<span class=\"_ _20\"></span>ica<span class=\"_ _264\"> </span></div></td><td class=\"c x50b y185d w38a h295\"><div class=\"t m29 x1a1 h11b y185c ffdd fs24 fc0 sc0 ls1a0 ws0\">501<span class=\"_ _264\"> </span></div></td><td class=\"c x50c y185d w38b h295\"><div class=\"t m29 x1a1 h11b y185c ffdd fs24 fc0 sc0 ls1a0 ws0\">454<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y185e w38c h254\"><div class=\"t m29 x1a1 h11b y184e ffd9 fs23 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>ot<span class=\"_ _20\"></span>ale <span class=\"_ _1\"></span>imp<span class=\"_ _1\"></span>osi<span class=\"_ _1\"></span>z<span class=\"_ _20\"></span>ion<span class=\"_ _1f\"></span>e<span class=\"_ _22\"></span> <span class=\"_ _1f\"></span>te<span class=\"_ _22\"></span>or<span class=\"_ _20\"></span>ic<span class=\"_ _20\"></span>a<span class=\"_ _264\"> </span></div></td><td class=\"c x50d y185f w38a h295\"><div class=\"t m29 x1a1 h11b y185c ffdd fs24 fc0 sc0 ls1a0 ws0\">601<span class=\"_ _264\"> </span></div></td><td class=\"c x4fa y185f w38b h295\"><div class=\"t m29 x1a1 h11b y185c ffdd fs24 fc0 sc0 ls1a0 ws0\">761<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1860 w38d h254\"><div class=\"t m29 x1a1 h11b y184e ffd9 fs23 fc0 sc0 ls0 ws0\">Impos<span class=\"_ _1\"></span>t<span class=\"_ _20\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>contabi<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _20\"></span>z<span class=\"_ _22\"></span>ate<span class=\"_ _22\"></span> <span class=\"_ _1f\"></span>a <span class=\"_ _1\"></span>CE<span class=\"_ _264\"> </span></div></td><td class=\"c x50e y1861 w38b h295\"><div class=\"t m29 x1a1 h11b y185c ffdd fs24 fc0 sc0 ls1a0 ws0\">943<span class=\"_ _264\"> </span></div></td><td class=\"c x50f y1861 w38b h295\"><div class=\"t m29 x1a1 h11b y185c ffdd fs24 fc0 sc0 ls1a0 ws0\">724<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1862 w38e h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">Dif<span class=\"_ _20\"></span>f<span class=\"_ _20\"></span>e<span class=\"_ _20\"></span>r<span class=\"_ _20\"></span>e<span class=\"_ _22\"></span>nza<span class=\"_ _264\"> </span></div></td><td class=\"c x510 y1862 w38f h24f\"><div class=\"t m29 x1a1 h11a y184c ffdb fs24 fc0 sc0 ls1a1 ws0\">(3<span class=\"_ _1\"></span>4<span class=\"_ _1f\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _264\"> </span></div></td><td class=\"c x511 y1862 w390 h24f\"><div class=\"t m29 x1a1 h11a y184c ffdb fs24 fc0 sc0 ls1a0 ws0\">38<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1863 w391 h254\"><div class=\"t m29 x1a1 h11b y184e ffd9 fs23 fc0 sc0 ls0 ws0\">Pr<span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>cip<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mot<span class=\"_ _20\"></span>ivazion<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1f\"></span>e<span class=\"_ _22\"></span>l<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>d<span class=\"_ _1\"></span>iff<span class=\"_ _20\"></span>e<span class=\"_ _22\"></span>re<span class=\"_ _22\"></span>n<span class=\"_ _1\"></span>za <span class=\"_ _1\"></span>t<span class=\"_ _20\"></span>r<span class=\"_ _20\"></span>a <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mposi<span class=\"_ _1\"></span>zion<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>te<span class=\"_ _22\"></span>oric<span class=\"_ _20\"></span>a <span class=\"_ _1\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>ef<span class=\"_ _22\"></span>fe<span class=\"_ _22\"></span>tt<span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>va<span class=\"_ _264\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1864 w392 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">Ac<span class=\"_ _22\"></span>c<span class=\"_ _20\"></span>a<span class=\"_ _22\"></span>nt<span class=\"_ _1\"></span>oname<span class=\"_ _20\"></span>nti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fondo <span class=\"_ _1\"></span>risc<span class=\"_ _20\"></span>hi <span class=\"_ _1f\"></span>indeduc<span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>bil<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x512 y1864 w393 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">79<span class=\"_ _264\"> </span></div></td><td class=\"c x513 y1864 w394 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">35<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1865 w395 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">Dividendi <span class=\"_ _1\"></span>non <span class=\"_ _1f\"></span>tassa<span class=\"_ _20\"></span>ti<span class=\"_ _264\"> </span></div></td><td class=\"c x514 y1865 w383 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td><td class=\"c x515 y1865 w396 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1866 w397 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">R<span class=\"_ _1\"></span>il<span class=\"_ _1\"></span>asc<span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>va<span class=\"_ _20\"></span>lut<span class=\"_ _1\"></span>az<span class=\"_ _22\"></span>ione <span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>r<span class=\"_ _20\"></span>e<span class=\"_ _22\"></span>di<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e fondi <span class=\"_ _1f\"></span>r<span class=\"_ _20\"></span>ischi <span class=\"_ _1\"></span>non <span class=\"_ _1f\"></span>de<span class=\"_ _20\"></span>dott<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ese<span class=\"_ _22\"></span>rc<span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _20\"></span>i <span class=\"_ _1f\"></span>pr<span class=\"_ _20\"></span>e<span class=\"_ _20\"></span>c<span class=\"_ _22\"></span>ede<span class=\"_ _22\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td class=\"c x505 y1866 w383 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">0<span class=\"_ _264\"> </span></div></td><td class=\"c x516 y1866 w398 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">(7)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1867 w399 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _22\"></span> <span class=\"_ _1f\"></span>va<span class=\"_ _22\"></span>riaz<span class=\"_ _22\"></span>ioni<span class=\"_ _264\"> </span></div></td><td class=\"c x517 y1867 w378 h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">262<span class=\"_ _264\"> </span></div></td><td class=\"c x518 y1867 w39a h294\"><div class=\"t m29 x1a1 h11a y184c ffda fs23 fc0 sc0 ls0 ws0\">(66)<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1869 w39b h254\"><div class=\"t m29 x1a1 h11b y1868 ffd9 fs23 fc0 sc0 ls1a2 ws0\">Di<span class=\"_ _1\"></span>ffe<span class=\"_ _20\"></span>re<span class=\"_ _20\"></span>n<span class=\"_ _1f\"></span>z<span class=\"_ _20\"></span>a<span class=\"_ _264\"> </span></div></td><td class=\"c x4f9 y186a w38b h295\"><div class=\"t m29 x1a1 h11b y185c ffdd fs24 fc0 sc0 ls1a0 ws0\">341<span class=\"_ _264\"> </span></div></td><td class=\"c x519 y186a w39c h295\"><div class=\"t m29 x1a1 h11b y185c ffdd fs24 fc0 sc0 ls1a1 ws0\">(3<span class=\"_ _1\"></span>8<span class=\"_ _1f\"></span>)</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "18<span class=\"ls9\">. Utile (perdita) delle DISCONTIN<span class=\"_ _20\"></span>UED OPERATION dopo<span class=\"_ _20\"></span> le imposte<span class=\"_ _264\"> </span></span>La voce \u201cUtile (<span class=\"ls0\">P<span class=\"ls8\">erdita) delle discontinued oper<span class=\"_ _1\"></span>ation</span> <span class=\"ls4\">risulta pari a zero.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "<div class=\"t m0 h3 ff2 fs0 fc0 sc0 ls8 ws0 gs1f0\">19<span class=\"ls0\">.<span class=\"ff1\"> </span><span class=\"ls5\">Utile (perdita)</span> <span class=\"ls7\">per azione</span> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1f1\">Al 31 d<span class=\"ls4\">icembre 202<span class=\"ls0\">4 </span>risulta un<span class=\"ls8\">a perdita per azione pari a 0,0<span class=\"ls0\">2</span>31<span class=\"ls0\"> </span>euro.<span class=\"ls0\"> </span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1f2\">Utile <span class=\"_ _22\"></span>(<span class=\"_ _1\"></span>perdita) <span class=\"_ _20\"></span>base <span class=\"_ _22\"></span>per azione <span class=\"_ _22\"></span><span class=\"ls8\">\u00e8 <span class=\"_ _22\"></span><span class=\"lsb\">stata c<span class=\"_ _20\"></span>alcolata<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls4\">rapportando <span class=\"_ _20\"></span>il <span class=\"_ _22\"></span>risultato<span class=\"ls0\"> <span class=\"_ _20\"></span><span class=\"ls8\">netto<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">del Gruppo <span class=\"_ _22\"></span>per <span class=\"_ _22\"></span>la media <span class=\"_ _22\"></span>ponderata </span></span></span></span></span></span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1f3\">delle <span class=\"_ _22\"></span>azioni <span class=\"_ _22\"></span>ordinarie <span class=\"_ _22\"></span>in <span class=\"_ _22\"></span>circolazione <span class=\"_ _22\"></span>durante <span class=\"_ _22\"></span>l'anno<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">pari <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>22.741.628<span class=\"ls0\">. <span class=\"_ _59\"></span><span class=\"ls5\">L\u2019<span class=\"_ _1\"></span>utile <span class=\"_ _22\"></span>(perdita) <span class=\"_ _22\"></span>diluito <span class=\"_ _22\"></span>per <span class=\"_ _22\"></span>azi<span class=\"_ _1\"></span>one <span class=\"_ _22\"></span>risulta </span></span></span></span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls8 ws0 gs1f4\">coincidente in quanto non risultano titoli in <span class=\"_ _1\"></span>circolazione equivalenti alle azioni.<span class=\"ls0\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "20. <span class=\"ls5\">Componenti di conto e<span class=\"_ _1\"></span>conomico complessivo<span class=\"_ _264\"> </span></span>La voce accoglie<span class=\"ls0\">:</span> <span class=\"_ _175\"> </span><span class=\"ff1 fs0\"> <span class=\"ls4\">la perdita attuariale derivante dall\u2019applic<span class=\"_ _20\"></span>azione dello IAS 19 al Fondo TFR present<span class=\"ls8\">e in azienda al 31<span class=\"_ _264\"> </span></span></span></span>dicembre 202<span class=\"ls0\">4;</span> <span class=\"_ _175\"> </span><span class=\"ff1 fs0\">l<span class=\"ls8\">a valutazione MTM del derivato IRS di copertura al</span> <span class=\"ls8\">31 dicembre 202</span>4.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "<div class=\"t m0 h4 ff2 fs0 fc0 sc0 ls6 ws0 gs1f6\">Garanzie ed altri <span class=\"_ _1\"></span>impegni <span class=\"ls0\"> </span></div><div class=\"t m0 h3 ff1 fs0 fc0 sc0 ls5 ws0 gs1f7\">La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta: <span class=\"ls0\"> </span></div>Le <span class=\"_ _22\"></span>garanzie <span class=\"_ _22\"></span>prestate <span class=\"_ _20\"></span>al <span class=\"_ _22\"></span>31 <span class=\"_ _22\"></span>dicembre <span class=\"_ _22\"></span>2024 <span class=\"_ _22\"></span><span class=\"ls8\">ammontanto <span class=\"_ _22\"></span>ad<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">euro <span class=\"_ _22\"></span>89.900<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls6\">mila <span class=\"_ _22\"></span><span class=\"ls4\">relative <span class=\"_ _22\"></span>a<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">garanzie <span class=\"_ _22\"></span>ipotecari<span class=\"_ _1\"></span>e <span class=\"_ _22\"></span>iscritte<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span>sugli <span class=\"_ _22\"></span>immobili <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>propriet\u00e0 <span class=\"_ _22\"></span><span class=\"ls8\">del <span class=\"_ _22\"></span>Gruppo<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">a <span class=\"_ _22\"></span>garanzia <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>finanziamenti <span class=\"_ _20\"></span>erogati<span class=\"ls9\">. <span class=\"_ _59\"></span><span class=\"ls5\">L\u2019<span class=\"_ _1\"></span>incremento <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>dovuto<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>alle <span class=\"_ _22\"></span>garanzie<span class=\"_ _264\"> </span></span></span></span></span></span>prestate <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>i<span class=\"ls0\">l <span class=\"_ _26\"> </span><span class=\"ls4\">finanziament</span>o <span class=\"_ _2c\"> </span><span class=\"ls4\">ipotecari</span>o <span class=\"_ _26\"> </span></span>di <span class=\"_ _2c\"> </span>euro <span class=\"_ _2c\"> </span>3 <span class=\"_ _2c\"> </span>milioni <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span><span class=\"ls0\">H<span class=\"ls4\">iberna <span class=\"_ _2c\"> </span></span>R</span>egis<span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls7\">S.r.l.<span class=\"_ _1\"></span></span> <span class=\"_ _26\"> </span></span>e <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>finanziamen<span class=\"ls0\">t</span>o<span class=\"_ _264\"> </span>ipotecario <span class=\"ls8\">per euro 9 milioni di La Villa Real Estate S.r.l.</span><table class=\"s w39d h296\" id=\"_ce6f6d82-50ba-44c5-ac45-82f2ba2f4d5b\"><tr><td></td><td class=\"c x51a y179b w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x51b y179b w2b3 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x43a y186b w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x51c y186b w192 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y179d w39e h24e\"><div class=\"t m0 x1a1 h29 y162d ffdf fs8 fc0 sc0 ls0 ws0\">Ga<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>nz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>st<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>te<span class=\"_ _264\"> </span></div></td><td class=\"c x51d y179d w169 h24e\"><div class=\"t m0 x1a1 h29 y162d ffdf fs8 fc0 sc0 ls0 ws0\">89.900<span class=\"_ _264\"> </span></div></td><td class=\"c x51e y179d w169 h24e\"><div class=\"t m0 x1a1 h29 y162d ffdf fs8 fc0 sc0 ls0 ws0\">61.900<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x51f y1794 w24e h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">89.900<span class=\"_ _264\"> </span></div></td><td class=\"c x520 y1794 w169 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">61.900</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "Garanzie ed altri <span class=\"_ _1\"></span>impegni <span class=\"ls0\"> </span>La voce in oggetto r<span class=\"_ _1\"></span>isulta cos\u00ec composta: <span class=\"ls0\"> </span>Le <span class=\"_ _22\"></span>garanzie <span class=\"_ _22\"></span>prestate <span class=\"_ _20\"></span>al <span class=\"_ _22\"></span>31 <span class=\"_ _22\"></span>dicembre <span class=\"_ _22\"></span>2024 <span class=\"_ _22\"></span><span class=\"ls8\">ammontanto <span class=\"_ _22\"></span>ad<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">euro <span class=\"_ _22\"></span>89.900<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls6\">mila <span class=\"_ _22\"></span><span class=\"ls4\">relative <span class=\"_ _22\"></span>a<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">garanzie <span class=\"_ _22\"></span>ipotecari<span class=\"_ _1\"></span>e <span class=\"_ _22\"></span>iscritte<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span>sugli <span class=\"_ _22\"></span>immobili <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>propriet\u00e0 <span class=\"_ _22\"></span><span class=\"ls8\">del <span class=\"_ _22\"></span>Gruppo<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls8\">a <span class=\"_ _22\"></span>garanzia <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>finanziamenti <span class=\"_ _20\"></span>erogati<span class=\"ls9\">. <span class=\"_ _59\"></span><span class=\"ls5\">L\u2019<span class=\"_ _1\"></span>incremento <span class=\"_ _22\"></span>\u00e8 <span class=\"_ _22\"></span>dovuto<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>alle <span class=\"_ _22\"></span>garanzie<span class=\"_ _264\"> </span></span></span></span></span></span>prestate <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>i<span class=\"ls0\">l <span class=\"_ _26\"> </span><span class=\"ls4\">finanziament</span>o <span class=\"_ _2c\"> </span><span class=\"ls4\">ipotecari</span>o <span class=\"_ _26\"> </span></span>di <span class=\"_ _2c\"> </span>euro <span class=\"_ _2c\"> </span>3 <span class=\"_ _2c\"> </span>milioni <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span><span class=\"ls0\">H<span class=\"ls4\">iberna <span class=\"_ _2c\"> </span></span>R</span>egis<span class=\"ls0\"> <span class=\"_ _26\"> </span><span class=\"ls7\">S.r.l.<span class=\"_ _1\"></span></span> <span class=\"_ _26\"> </span></span>e <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>finanziamen<span class=\"ls0\">t</span>o<span class=\"_ _264\"> </span>ipotecario <span class=\"ls8\">per euro 9 milioni di La Villa Real Estate S.r.l.</span><table class=\"s w39d h296\" id=\"_ce6f6d82-50ba-44c5-ac45-82f2ba2f4d5b\"><tr><td></td><td class=\"c x51a y179b w165 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">31-<span class=\"_ _1\"></span>d<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>c<span class=\"_ _264\"> </span></div></td><td class=\"c x51b y179b w2b3 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">31-d<span class=\"_ _20\"></span>ic<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td class=\"c x43a y186b w167 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">2024<span class=\"_ _264\"> </span></div></td><td class=\"c x51c y186b w192 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">2023<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y179d w39e h24e\"><div class=\"t m0 x1a1 h29 y162d ffdf fs8 fc0 sc0 ls0 ws0\">Ga<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>nz<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span> pr<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>st<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>te<span class=\"_ _264\"> </span></div></td><td class=\"c x51d y179d w169 h24e\"><div class=\"t m0 x1a1 h29 y162d ffdf fs8 fc0 sc0 ls0 ws0\">89.900<span class=\"_ _264\"> </span></div></td><td class=\"c x51e y179d w169 h24e\"><div class=\"t m0 x1a1 h29 y162d ffdf fs8 fc0 sc0 ls0 ws0\">61.900<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1794 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td class=\"c x51f y1794 w24e h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">89.900<span class=\"_ _264\"> </span></div></td><td class=\"c x520 y1794 w169 h277\"><div class=\"t m0 x1a1 h2e y1736 ffde fs8 fc0 sc0 ls0 ws0\">61.900</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "Informazioni ex art. 1, comma 12<span class=\"_ _20\"></span>5, della legge 4 agosto 2017 n. 124<span class=\"_ _264\"> </span>In <span class=\"_ _22\"></span>relazione <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>disposto <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>cui <span class=\"_ _22\"></span>all'art. <span class=\"_ _22\"></span>1, <span class=\"_ _22\"></span>comma <span class=\"_ _22\"></span>125, <span class=\"_ _22\"></span>della <span class=\"_ _22\"></span>legge <span class=\"_ _22\"></span>124/2017, <span class=\"_ _22\"></span>in <span class=\"_ _22\"></span>merito <span class=\"_ _22\"></span>all'obbligo <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>dare <span class=\"_ _22\"></span>evidenza<span class=\"_ _264\"> </span>in <span class=\"_ _2c\"> </span>nota <span class=\"_ _2b\"> </span>integrativa <span class=\"_ _2c\"> </span>delle  som<span class=\"_ _20\"></span>me <span class=\"_ _2c\"> </span>di  dena<span class=\"_ _20\"></span>ro <span class=\"_ _2c\"> </span>eventualmente <span class=\"_ _2b\"> </span>ricevute <span class=\"_ _2c\"> </span>nell'esercizio <span class=\"_ _2b\"> </span>a <span class=\"_ _2c\"> </span>titolo  di <span class=\"_ _2c\"> </span>sovvenzioni,<span class=\"_ _264\"> </span>contributi, <span class=\"_ _24\"> </span>incarichi <span class=\"_ _24\"> </span>retribui<span class=\"_ _1\"></span>ti <span class=\"_ _24\"> </span>e <span class=\"_ _24\"> </span>comunque <span class=\"_ _24\"> </span>vantaggi <span class=\"_ _24\"> </span>economici <span class=\"_ _24\"> </span>di <span class=\"_ _25\"> </span>qualunque <span class=\"_ _24\"> </span>genere <span class=\"_ _24\"> </span>dalle <span class=\"_ _24\"> </span>pubbliche<span class=\"_ _264\"> </span>amministrazioni e <span class=\"_ _22\"></span>dai soggetti di <span class=\"_ _22\"></span>cui<span class=\"_ _1\"></span> al <span class=\"_ _22\"></span>comma 125 <span class=\"_ _20\"></span>del medesimo <span class=\"_ _22\"></span>articolo, di <span class=\"_ _20\"></span>importo superiore <span class=\"_ _22\"></span>a Euro 10.000<span class=\"_ _264\"> </span>aventi <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>caratteristica <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>erogazioni<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>denaro, <span class=\"_ _1f\"></span>non <span class=\"_ _1f\"></span>aventi <span class=\"_ _1f\"></span>carattere <span class=\"_ _1f\"></span>gener<span class=\"_ _1\"></span>ale <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>p<span class=\"ls4\">rivi <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>natura <span class=\"_ _1f\"></span>corrispettiva <span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></span>risarcitoria, <span class=\"_ _1f\"></span><span class=\"ls5\">Eukedos <span class=\"_ _1f\"></span>S.p.A. <span class=\"_ _1f\"></span><span class=\"ls8\">non <span class=\"_ _1f\"></span>ha <span class=\"_ _21\"></span>ottenuto <span class=\"_ _1f\"></span>tali <span class=\"_ _1f\"></span>somme <span class=\"_ _1f\"></span><span class=\"ls0\">ed <span class=\"_ _1f\"></span></span></span>Edos <span class=\"_ _1f\"></span>S.r.l.<span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls8\">ha <span class=\"_ _1f\"></span>ot<span class=\"_ _1\"></span>tenuto <span class=\"_ _1f\"></span>da</span>l</span></span>la<span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls5\">Regione <span class=\"_ _1f\"></span>Lombardia<span class=\"_ _264\"> </span></span></span>euro <span class=\"_ _1f\"></span>410 <span class=\"_ _1f\"></span>(DGR <span class=\"_ _1f\"></span>6441 <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>13/05/2022) <span class=\"_ _1f\"></span>come <span class=\"_ _1\"></span>contr<span class=\"_ _1\"></span>ibuto <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>conto <span class=\"_ _1f\"></span>esercizio <span class=\"_ _1f\"></span>a <span class=\"_ _1f\"></span>fronte <span class=\"_ _1f\"></span>della <span class=\"_ _1f\"></span>campagna <span class=\"_ _1f\"></span>vaccinale<span class=\"_ _264\"> </span>anti <span class=\"_ _1f\"></span>Covid<span class=\"ls0\">-</span>19 <span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>elativo <span class=\"_ _1f\"></span>al <span class=\"_ _21\"></span>2022, <span class=\"_ _1f\"></span>per <span class=\"_ _21\"></span>euro <span class=\"_ _1f\"></span>32 <span class=\"_ _1f\"></span>mila <span class=\"_ _21\"></span>(Art.19 <span class=\"_ _1f\"></span>novies <span class=\"_ _21\"></span>comma <span class=\"_ _1f\"></span>1 <span class=\"_ _21\"></span>del <span class=\"_ _1f\"></span>DL <span class=\"_ _1f\"></span>137/2020 <span class=\"_ _21\"></span>convertito <span class=\"_ _1f\"></span>nella<span class=\"_ _264\"> </span>legge <span class=\"_ _23\"></span>176/2020 <span class=\"_ _2a\"> </span><span class=\"ls0\">-<span class=\"ls5\">Delibera <span class=\"_ _2a\"></span>ATS</span> <span class=\"_ _23\"></span><span class=\"ls5\">Citt\u00e0 <span class=\"_ _2a\"> </span>Metropolitana<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>Milano <span class=\"_ _2a\"> </span>1207 <span class=\"_ _2a\"> </span>del <span class=\"_ _2a\"></span>21/12/2023) <span class=\"_ _2a\"> </span>a <span class=\"_ _2a\"></span>contributo <span class=\"_ _2a\"></span>in <span class=\"_ _23\"></span>cont<span class=\"_ _1\"></span>o<span class=\"_ _264\"> </span></span></span>esercizio a fronte di <span class=\"_ _20\"></span>rimborso acquisto dispositivi di <span class=\"_ _20\"></span>protezione, dalla Regione <span class=\"_ _20\"></span>Valle d\u2019Aosta per euro <span class=\"_ _20\"></span>31 mila<span class=\"_ _264\"> </span>a <span class=\"_ _1\"></span>contributo <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>ercizio<span class=\"ls0\"> <span class=\"ls4\">(art.5 <span class=\"_ _1f\"></span>della legge <span class=\"_ _1\"></span>Regionale <span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>27/2023)<span class=\"ls9\">, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>5 <span class=\"_ _1\"></span>mila <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>contributo <span class=\"_ _1\"></span>in<span class=\"_ _264\"> </span></span></span></span>conto esercizio <span class=\"ff63 ls0\">(<span class=\"ls59\">art$57</span>-<span class=\"ls62\">bis$co.1$DL$n.$50/2017<span class=\"ls59\">)$</span></span></span>a fronte di costi pubblicitari sostenut<span class=\"_ _1\"></span>i.<span class=\"_ _264\"> </span>Si veda inoltre quanto indicato nel <span class=\"lsb\">sito del Registro<span class=\"_ _20\"></span> nazionale degli Aiuti <span class=\"_ _20\"></span>di Stato (RNA) per g<span class=\"_ _20\"></span>li ulteriori aiuti<span class=\"_ _264\"> </span></span>di stato non rientranti nella categoria sopr<span class=\"_ _1\"></span>a.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "Operazioni con Part<span class=\"_ _1\"></span>i Correlate<span class=\"_ _264\"> </span>Di seguito vengono riepilogate le principali operazioni in essere tra il Gruppo Eukedos e <span class=\"_ _20\"></span>le entit\u00e0 correlate (in<span class=\"_ _264\"> </span>migliaia di Euro<span class=\"_ _1\"></span>) come definite <span class=\"_ _1\"></span>dallo IAS 24:<span class=\"_ _264\"> </span>Le entit\u00e0 correlate, <span class=\"_ _1\"></span>ai sensi del princi<span class=\"_ _1\"></span>pio IAS 24 e pi\u00f9 ri<span class=\"_ _1\"></span>levanti, sono le se<span class=\"_ _1\"></span>guenti:<span class=\"_ _264\"> </span>Crediti<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span><span class=\"ff1 ls5\">Crediti verso il Grupp<span class=\"_ _1\"></span>o La Villa per distac<span class=\"_ _1\"></span>chi del personal<span class=\"ls0\">e.<span class=\"_ _264\"> </span></span></span></span>Debiti<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span><span class=\"ff1 ls5\">Debiti <span class=\"_ _1\"></span>commerciali <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>fornitura <span class=\"_ _1f\"></span>in ou<span class=\"_ _1\"></span>tsourcing <span class=\"_ _1\"></span>del <span class=\"_ _1f\"></span>servizio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>redazione <span class=\"_ _1f\"></span>e <span class=\"_ _1\"></span>tenuta <span class=\"_ _1\"></span>delle <span class=\"_ _1f\"></span>buste <span class=\"_ _1\"></span>paga<span class=\"_ _264\"> </span></span></span>nonch\u00e9 della consulenza in materia di sicur<span class=\"_ _1\"></span>ezza sui luoghi di lavoro da parte <span class=\"_ _1\"></span>di Arkicare S.r.l. e per il<span class=\"_ _264\"> </span>distacco di personale da parte delle societ\u00e0 de<span class=\"ls4\">l Gruppo La Villa.<span class=\"_ _264\"> </span></span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span><span class=\"ff1 ls5\">Debiti <span class=\"_ _21\"></span>verso <span class=\"_ _1f\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>Trust<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>Iucu<span class=\"_ _1\"></span>lano <span class=\"_ _21\"></span>relativi <span class=\"_ _21\"></span>all\u2019affitto <span class=\"_ _21\"></span>degli <span class=\"_ _21\"></span>uffici <span class=\"_ _1f\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>sede<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>trat<span class=\"_ _1\"></span>tati, <span class=\"_ _21\"></span>a <span class=\"_ _1f\"></span>segui<span class=\"_ _1\"></span>to <span class=\"_ _1f\"></span>d<span class=\"_ _1\"></span>ell\u2019entrata <span class=\"_ _21\"></span>in<span class=\"_ _264\"> </span></span></span>vigore dell\u2019IFRS 16, come leasing operativo.<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span><span class=\"ff1 ls5\">Debiti verso finanziamen<span class=\"_ _1\"></span>ti da Pianeta Anziani<span class=\"_ _1\"></span> S.r.l. e Trust Bl<span class=\"_ _1\"></span>uegreen.<span class=\"_ _264\"> </span></span></span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span><span class=\"ff1 ls5\">Debito verso Arkiholdin<span class=\"_ _1\"></span>g S.r.l. per riad<span class=\"_ _1\"></span>debito spese sostenut<span class=\"_ _1\"></span>e.<span class=\"_ _264\"> </span></span></span>Costi<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span><span class=\"ff1 ls5\">Costi <span class=\"_ _1\"></span>derivant<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>dall\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>svolta <span class=\"_ _1f\"></span>da <span class=\"_ _1\"></span>Arkicare <span class=\"_ _1f\"></span>S.r.l. <span class=\"_ _1\"></span>nei <span class=\"_ _1f\"></span>confronti <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>Eukedos <span class=\"_ _1\"></span>S.p.A. <span class=\"_ _1f\"></span>e <span class=\"_ _1\"></span>Edos <span class=\"_ _1f\"></span>S.r.l. <span class=\"_ _1\"></span>per<span class=\"_ _264\"> </span></span></span>la <span class=\"_ _1\"></span>redazione <span class=\"_ _1f\"></span>e <span class=\"_ _1\"></span>tenuta <span class=\"_ _1f\"></span>delle <span class=\"_ _1f\"></span>buste <span class=\"_ _1\"></span>paga <span class=\"_ _1f\"></span>nonch\u00e9 <span class=\"_ _1\"></span>per <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>consulenza <span class=\"_ _1f\"></span>in <span class=\"_ _1\"></span>materia <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>sicurezza <span class=\"_ _1f\"></span>sui <span class=\"_ _1\"></span>luoghi <span class=\"_ _1f\"></span>di<span class=\"_ _264\"> </span>lavoro.<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span><span class=\"ff1 ls5\">Costi derivanti dal d<span class=\"_ _1\"></span>istacco di personale <span class=\"_ _1\"></span>verso le societ\u00e0 de<span class=\"_ _1\"></span>l Gruppo La Villa. </span></span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span><span class=\"ff1 ls5\">Costi <span class=\"_ _23\"></span>verso <span class=\"_ _23\"></span>il <span class=\"_ _23\"></span>Trust <span class=\"_ _23\"></span>Iucu<span class=\"_ _1\"></span>lano <span class=\"_ _23\"></span>per <span class=\"_ _23\"></span>i <span class=\"_ _23\"></span>canoni <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>lo<span class=\"_ _1\"></span>cazione <span class=\"_ _23\"></span>della <span class=\"_ _23\"></span>sede <span class=\"_ _23\"></span>amminist<span class=\"_ _1\"></span>rativa <span class=\"_ _23\"></span>trattati, <span class=\"_ _23\"></span>a <span class=\"_ _23\"></span>seg<span class=\"_ _1\"></span>uito<span class=\"_ _264\"> </span></span></span>dell\u2019entrata in vigore dell\u2019IFRS 16, come <span class=\"_ _20\"></span>leasing operativo e quindi come ammortamenti <span class=\"_ _20\"></span>ed interessi.<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span><span class=\"ff1 ls5\">Costi sostenuti da Ark<span class=\"_ _1\"></span>iholding S.r.l. pe<span class=\"_ _1\"></span>r conto del Gruppo.<span class=\"_ _264\"> </span></span></span>Ricavi<span class=\"_ _264\"> </span>-<span class=\"ff1b\"> <span class=\"_ _e1\"> </span><span class=\"ff1 ls5\">Ricavi derivati princi<span class=\"_ _1\"></span>palmente dal distacco <span class=\"_ _1\"></span>di personale verso i<span class=\"_ _1\"></span>l Gruppo La Villa.</span></span><table class=\"s w39f h297\" id=\"_82afad14-571b-4860-92f2-abccbd0e7a42\"><tr><td></td><td class=\"c x522 y186c w3a0 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">Cr<span class=\"_ _1f\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _22\"></span>t<span class=\"_ _1f\"></span>i<span class=\"_ _20\"></span> al<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x523 y186c w3a1 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">De<span class=\"_ _1f\"></span>b<span class=\"_ _22\"></span>it<span class=\"_ _1\"></span>i al<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x524 y186c w3a2 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x525 y186c w3a3 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>avi<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x526 y186d w3a4 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">31/12/<span class=\"_ _22\"></span>24<span class=\"_ _264\"> </span></div></td><td class=\"c x527 y186d w3a5 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">31/12/</div></td><td class=\"c x528 y186d w16c h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">24<span class=\"_ _264\"> </span></div></td><td class=\"c x529 y186d w3a6 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">31/12/</div></td><td class=\"c x52a y186d w2e0 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">24<span class=\"_ _264\"> </span></div></td><td class=\"c x52b y186d w3a6 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">31/12/</div></td><td class=\"c x52c y186d w2e0 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">24<span class=\"_ _264\"> </span></div></td><td></td></tr><tr><td class=\"c x1a2 y186e w3a7 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">Ar<span class=\"_ _1f\"></span>ki<span class=\"_ _20\"></span>holdi<span class=\"_ _22\"></span>ng  S.r.l.<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x52d y186e w184 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x52e y186e w3a8 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">20<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x52f y186e w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">58<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x530 y186e w3a9 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y186f w3aa h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">La<span class=\"_ _1f\"></span> Vil<span class=\"_ _20\"></span>la S.p.A.<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x531 y186f w35c h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">375<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x49e y186f w24e h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">32.574<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x532 y186f w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">455<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x533 y186f w180 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">316<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1870 w3ab h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">La<span class=\"_ _1f\"></span> Vil<span class=\"_ _20\"></span>la S.r.l.<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x534 y1870 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">130<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x535 y1870 w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">40<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x536 y1870 w3a9 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x537 y1870 w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">57<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1871 w3ac h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">Ar<span class=\"_ _1f\"></span>ki<span class=\"_ _20\"></span>c<span class=\"_ _1\"></span>a<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span> S<span class=\"_ _22\"></span>.r<span class=\"_ _1\"></span>.l.<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x52d y1871 w184 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x52e y1871 w3a8 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">35<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x538 y1871 w180 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">311<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x539 y1871 w184 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1872 w3ad h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">P<span class=\"_ _22\"></span>ia<span class=\"_ _1\"></span>ne<span class=\"_ _1f\"></span>ta A<span class=\"_ _1\"></span>nz<span class=\"_ _1f\"></span>iani S<span class=\"_ _22\"></span>.r<span class=\"_ _1f\"></span>.l<span class=\"_ _20\"></span>.<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x53a y1872 w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">46<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x53b y1872 w3a8 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">69<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x53c y1872 w184 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x53d y1872 w1b0 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">7<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1873 w3ae h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">Tr<span class=\"_ _1\"></span>ust Iuc<span class=\"_ _1f\"></span>ulano<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x53e y1873 w3af h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x53f y1873 w358 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">9<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x540 y1873 w2e0 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">96<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x541 y1873 w184 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1874 w3b0 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">Tr<span class=\"_ _1\"></span>ust B<span class=\"_ _22\"></span>lue<span class=\"_ _1\"></span>gr<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span>e<span class=\"_ _1\"></span>n<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x542 y1874 w184 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x543 y1874 w172 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">970<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x544 y1874 w3a9 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x539 y1874 w184 h250\"><div class=\"t m0 x1a1 h29 y1633 ffe1 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1875 w253 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>ot<span class=\"_ _1\"></span>ale<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x531 y1875 w35c h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">551<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x49e y1875 w24e h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">33.716<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x532 y1875 w172 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">920<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x533 y1875 w180 h277\"><div class=\"t m0 x1a1 h2e y1736 ffe0 fs8 fc0 sc0 ls0 ws0\">381<span class=\"_ _264\"> </span></div></td></tr></table>T<span class=\"ls8\">ransazioni derivanti da operazioni atipiche e/o inusuali<span class=\"_ _264\"> </span></span>Nel <span class=\"_ _2a\"> </span>cor<span class=\"_ _1\"></span>so <span class=\"_ _2a\"> </span>dell<span class=\"_ _1\"></span>\u2019esercizio <span class=\"_ _26\"> </span><span class=\"ls8\">202<span class=\"ls0\">4 <span class=\"_ _2a\"> </span></span>non <span class=\"_ _26\"> </span>si <span class=\"_ _2a\"> </span>sono <span class=\"_ _26\"> </span>registrati <span class=\"_ _26\"> </span>eventi/operazioni <span class=\"_ _2a\"> </span>rientranti <span class=\"_ _26\"> </span>nell\u2019ambito <span class=\"_ _26\"> </span>previsto <span class=\"_ _2a\"> </span>dalla<span class=\"_ _264\"> </span></span>Comunicazione  Consob  DEM/6064293  del  28  luglio <span class=\"_ _2b\"> </span>2006.  <span class=\"ls0\">C<span class=\"ls8\">ome <span class=\"_ _2b\"> </span>indicato  in  tale <span class=\"_ _2b\"> </span>Comunicazione  \u201cper<span class=\"_ _264\"> </span></span></span>operazioni <span class=\"_ _21\"></span>atipiche <span class=\"_ _1f\"></span>e/o <span class=\"_ _21\"></span>inusuali <span class=\"_ _21\"></span>si <span class=\"_ _21\"></span>intendono <span class=\"_ _21\"></span>quelle <span class=\"_ _1f\"></span>oper<span class=\"_ _1\"></span>azioni <span class=\"_ _1f\"></span>che <span class=\"_ _21\"></span>per <span class=\"_ _21\"></span>significativit\u00e0/rilevanza,<span class=\"_ _1\"></span> <span class=\"_ _1f\"></span>natura <span class=\"_ _21\"></span>delle<span class=\"_ _264\"> </span>controparti, <span class=\"_ _23\"></span>oggetto <span class=\"_ _2a\"> </span>della <span class=\"_ _23\"></span>tr<span class=\"_ _1\"></span>ansazione, <span class=\"_ _23\"></span>modalit\u00e0 <span class=\"_ _2a\"> </span>di <span class=\"_ _23\"></span>determinazione <span class=\"_ _2a\"> </span>del <span class=\"_ _23\"></span>prezzo <span class=\"_ _2a\"> </span>di <span class=\"_ _23\"></span>trasfer<span class=\"_ _1\"></span>imento <span class=\"_ _23\"></span>e <span class=\"_ _2a\"></span>tempist<span class=\"ls4\">ica<span class=\"_ _264\"> </span></span>dell\u2019accadimento <span class=\"_ _85\"> </span>(prossimit\u00e0 <span class=\"_ _85\"> </span>alla <span class=\"_ _85\"> </span>chiusura <span class=\"_ _85\"> </span>dell\u2019esercizio) <span class=\"_ _85\"> </span>possono <span class=\"_ _85\"> </span>dare <span class=\"_ _85\"> </span>luogo <span class=\"_ _85\"> </span>a <span class=\"_ _85\"> </span>dubbi <span class=\"_ _85\"> </span>in <span class=\"_ _85\"> </span>ordine: <span class=\"_ _85\"> </span>alla<span class=\"_ _264\"> </span>correttezza/comp<span class=\"ls4\">letezza <span class=\"_ _22\"></span>dell\u2019informazione <span class=\"_ _59\"></span>in <span class=\"_ _22\"></span>bilancio, <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>conflitto <span class=\"_ _22\"></span>d\u2019interesse, <span class=\"_ _22\"></span>alla <span class=\"_ _22\"></span>salvaguardia <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>patrimonio<span class=\"_ _264\"> </span></span>aziendale, alla tutela degli azionisti di minor<span class=\"_ _1\"></span>anza\u201d. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "Informazione ai sensi dell\u2019IFRS 7<span class=\"_ _264\"> </span>L\u2019attivit\u00e0 <span class=\"_ _2a\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _2a\"> </span>Gruppo <span class=\"_ _26\"> </span>Eukedos<span class=\"ls0\"> <span class=\"_ _2a\"> </span><span class=\"ls8\">\u00e8 <span class=\"_ _2a\"> </span>esposta <span class=\"_ _26\"> </span>ad <span class=\"_ _2a\"> </span>una <span class=\"_ _26\"> </span>variet\u00e0 <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>rischi <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>natura <span class=\"_ _26\"> </span>commerciale <span class=\"_ _2a\"> </span>e <span class=\"_ _2a\"> </span>finanziaria <span class=\"_ _26\"> </span>che<span class=\"_ _264\"> </span></span></span>vengono monitorati e gestiti dall<span class=\"_ _1\"></span>a Direzione. Di seguito vengono espos<span class=\"_ _1\"></span>ti in sintesi i ri<span class=\"_ _1\"></span>schi cui Eukedos S.p.A.<span class=\"_ _264\"> </span>ed il Gruppo sono maggiormente esposti.<span class=\"_ _264\"> </span>Principali rischi ed <span class=\"_ _1\"></span>incertezze ai quali <span class=\"_ _1\"></span>il Gruppo \u00e8 esposto Rischi connessi al se<span class=\"_ _1\"></span>ttore di riferimento e<span class=\"_ _1\"></span>d alla concorrenza<span class=\"_ _264\"> </span>Il <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>la <span class=\"_ _1f\"></span>controllata Edos <span class=\"_ _1f\"></span>S.r.l., ha <span class=\"_ _1f\"></span>ad <span class=\"_ _1\"></span>oggi <span class=\"_ _1\"></span>concentrato <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>proprio <span class=\"_ _1f\"></span><span class=\"ff3 ls8\">core <span class=\"_ _1f\"></span>business</span><span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls8\">nella <span class=\"_ _1\"></span>gestione<span class=\"_ _264\"> </span></span></span>delle residenze per anziani.<span class=\"_ _264\"> </span>Il <span class=\"_ _23\"></span>settore <span class=\"_ _23\"></span>dipende <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>maniera <span class=\"_ _23\"></span>importante <span class=\"_ _23\"></span>dalla <span class=\"_ _2a\"></span>Pubblica <span class=\"_ _21\"></span>Amministrazione <span class=\"_ _23\"></span>che <span class=\"_ _23\"></span>rappresenta <span class=\"_ _23\"></span>circa <span class=\"_ _2a\"></span>il <span class=\"_ _23\"></span>4<span class=\"_ _1\"></span><span class=\"ls0\">1<span class=\"ls6\">% <span class=\"_ _23\"></span>del<span class=\"_ _264\"> </span></span></span>fatturato <span class=\"_ _26\"> </span>per <span class=\"_ _2a\"> </span>rette <span class=\"_ _26\"> </span>della <span class=\"_ _26\"> </span>controllata <span class=\"_ _26\"> </span>Edos <span class=\"_ _2a\"> </span>S.r.l., <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>parte <span class=\"_ _26\"> </span>attraverso <span class=\"_ _2a\"> </span>i <span class=\"_ _26\"> </span>contributi <span class=\"_ _26\"> </span>sanitari <span class=\"_ _26\"> </span>pagati <span class=\"_ _26\"> </span>dalle <span class=\"_ _2a\"> </span>Asl <span class=\"_ _26\"> </span>di<span class=\"_ _264\"> </span>competenza <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>in <span class=\"_ _1f\"></span>parte <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>la <span class=\"_ _1f\"></span>compartecipazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Comuni <span class=\"_ _1f\"></span>e <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>enti <span class=\"_ _1f\"></span>che <span class=\"_ _1\"></span>integrano <span class=\"_ _1\"></span>le <span class=\"_ _1f\"></span>quote <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>capo<span class=\"_ _264\"> </span>all\u2019utenza privata. Rischio di credito<span class=\"_ _264\"> </span>Il <span class=\"_ _21\"></span>rischio <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>credito <span class=\"_ _1f\"></span>rappresenta <span class=\"_ _21\"></span>l\u2019esposizione <span class=\"_ _21\"></span>a <span class=\"_ _21\"></span>potenziali <span class=\"_ _21\"></span>perdite <span class=\"_ _1f\"></span>derivanti <span class=\"_ _21\"></span>dal <span class=\"_ _21\"></span>mancato <span class=\"_ _21\"></span>adempimento <span class=\"_ _21\"></span>delle<span class=\"_ _264\"> </span>obbligazioni assunte dalla controparte. A <span class=\"_ _1f\"></span>causa <span class=\"_ _1f\"></span>della <span class=\"_ _1f\"></span>frammentazi<span class=\"_ _1\"></span>one <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>credito <span class=\"_ _1f\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>clientela <span class=\"_ _1f\"></span>priv<span class=\"_ _1\"></span>ata <span class=\"_ _1f\"></span>con <span class=\"_ _1f\"></span>conseguente <span class=\"_ _21\"></span>alta <span class=\"_ _1f\"></span>incidenza <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>costi<span class=\"_ _264\"> </span>connessi <span class=\"_ _1f\"></span>al <span class=\"_ _1\"></span>recupero <span class=\"_ _1f\"></span>forzoso, <span class=\"_ _1f\"></span>anche <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>raverso <span class=\"_ _1f\"></span>azioni <span class=\"_ _1\"></span>legali, <span class=\"_ _1f\"></span>rispetto <span class=\"_ _1f\"></span>alle <span class=\"_ _1f\"></span>somme <span class=\"_ _1\"></span>da <span class=\"_ _1f\"></span>recuperare, <span class=\"_ _1f\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1f\"></span>ha<span class=\"_ _264\"> </span>intensificato <span class=\"_ _1\"></span>le <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>atte <span class=\"_ _1f\"></span>ad <span class=\"_ _1\"></span>individuare <span class=\"_ _1\"></span>tempestivamente <span class=\"_ _1f\"></span>le <span class=\"_ _1\"></span>situazioni <span class=\"_ _1\"></span>che <span class=\"_ _1f\"></span>possono <span class=\"_ _1\"></span>portare <span class=\"_ _1f\"></span>all\u2019incaglio <span class=\"_ _1\"></span>del<span class=\"_ _264\"> </span>credito <span class=\"_ _2c\"> </span>e  pertanto <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>success<span class=\"_ _1\"></span>iva <span class=\"_ _2c\"> </span>fase  di <span class=\"_ _2c\"> </span>sofferenza; <span class=\"_ _2c\"> </span>si  segnala <span class=\"_ _2c\"> </span>altres\u00ec <span class=\"_ _2b\"> </span>che <span class=\"_ _2c\"> </span>il <span class=\"_ _2b\"> </span>fondo <span class=\"_ _2b\"> </span>svalutazione <span class=\"_ _2c\"> </span>crediti<span class=\"_ _264\"> </span>attualmente iscritto a bilancio copre circa il<span class=\"_ _1\"></span> 3<span class=\"ls0\">1<span class=\"ls6\">% dei crediti al 31 d<span class=\"_ _1\"></span>ic</span></span>embre 202<span class=\"ls0\">4<span class=\"ls9\">. </span></span>Come <span class=\"_ _29\"> </span>richiesto <span class=\"_ _29\"> </span>dall\u2019IFRS<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>7 <span class=\"_ _29\"> </span>viene <span class=\"_ _29\"> </span>riportata<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>seguito <span class=\"_ _29\"> </span>una <span class=\"_ _85\"> </span>tabella <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>analisi <span class=\"_ _29\"> </span>dell\u2019<span class=\"_ _1\"></span>anzianit\u00e0 <span class=\"_ _29\"> </span>dei <span class=\"_ _29\"> </span>credi<span class=\"_ _1\"></span>ti<span class=\"_ _264\"> </span>commerciali scaduti ed in scadenza al 31 dicembre 202<span class=\"ls0\">4.<span class=\"_ _264\"> </span></span>Rischi connessi alla <span class=\"_ _1\"></span>normativa di riferimento <span class=\"_ _1\"></span>e alla disciplina d<span class=\"_ _1\"></span>i funzionamento delle <span class=\"_ _1\"></span>RSA<span class=\"_ _264\"> </span>La <span class=\"_ _100\"> </span>gestione <span class=\"_ _29\"> </span>delle <span class=\"_ _100\"> </span>residenze<span class=\"_ _1\"></span> <span class=\"_ _100\"> </span>per <span class=\"_ _100\"> </span>an<span class=\"_ _1\"></span>ziani <span class=\"_ _100\"> </span>\u00e8 <span class=\"_ _29\"> </span>un <span class=\"_ _100\"> </span>settore <span class=\"_ _29\"> </span>caratterizzato <span class=\"_ _100\"> </span>da <span class=\"_ _29\"> </span>un\u2019incisiva  <span class=\"ls4\">regolamentazione <span class=\"_ _100\"> </span>di<span class=\"_ _264\"> </span></span>emanazione <span class=\"_ _23\"></span>nazionale <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>regionale <span class=\"_ _23\"></span>pert<span class=\"_ _1\"></span>anto <span class=\"_ _23\"></span>modifiche <span class=\"_ _23\"></span>della <span class=\"_ _23\"></span>normativa <span class=\"_ _2a\"></span>vigente, <span class=\"_ _23\"></span>inclusa <span class=\"_ _23\"></span>quella <span class=\"_ _23\"></span>in <span class=\"_ _23\"></span>materia <span class=\"_ _2a\"></span>di<span class=\"_ _264\"> </span>salute, <span class=\"_ _1f\"></span>sicurezza <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>ambiente, <span class=\"_ _1\"></span>ovvero <span class=\"_ _1f\"></span>l\u2019introduzione <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>nuove <span class=\"_ _1f\"></span>norme, <span class=\"_ _1f\"></span>potrebbero <span class=\"_ _1\"></span>comportare <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1f\"></span>la<span class=\"_ _264\"> </span>necessit\u00e0 <span class=\"_ _21\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _21\"></span>sostenere <span class=\"_ _23\"></span>costi <span class=\"_ _23\"></span>imprevisti <span class=\"_ _23\"></span>o <span class=\"_ _23\"></span>limitarne <span class=\"_ _23\"></span>l\u2019operativit\u00e0 <span class=\"_ _23\"></span>con <span class=\"_ _21\"></span>conseguent<span class=\"_ _1\"></span>i <span class=\"_ _21\"></span>effett<span class=\"_ _1\"></span>i <span class=\"_ _21\"></span>pregiudizi<span class=\"_ _1\"></span>evoli <span class=\"_ _21\"></span>sull<span class=\"_ _1\"></span>e<span class=\"_ _264\"> </span>attivit\u00e0 e/o sulla situazione patrimoniale, <span class=\"_ _1\"></span>economica e finanziaria del Gruppo stesso.<span class=\"_ _264\"> </span>Con <span class=\"_ _1\"></span>particolare <span class=\"_ _1\"></span>riferiment<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>controllata <span class=\"_ _1\"></span>Edos <span class=\"_ _1f\"></span>S.r.l., <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>funzionamento <span class=\"_ _1\"></span>delle <span class=\"_ _1f\"></span>strutture <span class=\"_ _1\"></span>RSA <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>subordinato <span class=\"_ _1\"></span>al<span class=\"_ _264\"> </span>rilascio <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>autorizzazione <span class=\"_ _2c\"> </span>da <span class=\"_ _2c\"> </span>parte <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>Comune <span class=\"_ _2c\"> </span>e <span class=\"_ _2b\"> </span>delle <span class=\"_ _2c\"> </span>ASL <span class=\"_ _2c\"> </span>competenti <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>territorio, <span class=\"_ _2c\"> </span>che <span class=\"_ _2c\"> </span>verificano <span class=\"_ _2c\"> </span>la<span class=\"_ _264\"> </span>sussistenza <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>requisiti <span class=\"_ _1\"></span>richiesti <span class=\"_ _1\"></span>dall<span class=\"ls8\">a <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>egge <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>funzionamento <span class=\"_ _1\"></span>stesso. <span class=\"_ _1\"></span>L\u2019attivit\u00e0 <span class=\"_ _1f\"></span>svolta <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>RSA <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>tres\u00ec<span class=\"_ _264\"> </span></span>soggetta a <span class=\"_ _1\"></span>verifiche <span class=\"_ _1\"></span>periodiche, <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Comune <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>ASL, qualora <span class=\"_ _1\"></span>vengano <span class=\"_ _1\"></span>accertati <span class=\"_ _1\"></span>inadempimenti<span class=\"_ _264\"> </span>o <span class=\"_ _85\"> </span>il <span class=\"_ _85\"> </span>mancato <span class=\"_ _85\"> </span>soddisfacimento <span class=\"_ _85\"> </span>dei <span class=\"_ _85\"> </span>requisiti <span class=\"_ _85\"> </span>richiesti, <span class=\"_ _85\"> </span>poss<span class=\"_ _1\"></span>ono <span class=\"_ _85\"> </span>irrogare <span class=\"_ _85\"> </span>sanzioni <span class=\"_ _85\"> </span>fino <span class=\"_ _85\"> </span>alla <span class=\"_ _85\"> </span>revoca <span class=\"_ _85\"> </span>delle<span class=\"_ _264\"> </span>autorizzazioni stesse.<table class=\"s w3b1 h298\" id=\"_7ebaa3d8-f1c4-403b-89bf-e3149df89e49\"><tr><td></td><td class=\"c x545 y1877 w3b2 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">Non s<span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span>duto<span class=\"_ _264\"> </span></div></td><td class=\"c x546 y1877 w3b3 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">S<span class=\"_ _1\"></span>ca<span class=\"_ _22\"></span>dut<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>a 3 <span class=\"_ _1f\"></span>mesi<span class=\"_ _264\"> </span></div></td><td class=\"c x547 y1878 wda h120\"><div class=\"t m2a x81 h121 ye83 ffe2 fs25 fc0 sc0 ls0 ws0\">S<span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span>duto <span class=\"_ _1f\"></span>da<span class=\"_ _22\"></span> <span class=\"_ _1f\"></span>3 <span class=\"_ _1\"></span>a 6 <span class=\"_ _1f\"></span>mesi </div></td><td class=\"c x548 y1877 w3b4 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">S<span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span>duto <span class=\"_ _1f\"></span>olt<span class=\"_ _1\"></span>re<span class=\"_ _22\"></span> <span class=\"_ _1\"></span>6 <span class=\"_ _1f\"></span>mesi<span class=\"_ _264\"> </span></div></td><td class=\"c x549 y1877 w3b5 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">Tot<span class=\"_ _1\"></span>a<span class=\"_ _20\"></span>le<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1879 w3b6 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">C<span class=\"_ _1\"></span>r<span class=\"_ _20\"></span>e<span class=\"_ _20\"></span>dit<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ver<span class=\"_ _22\"></span>s<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>clienti<span class=\"_ _264\"> </span></div></td><td class=\"c x54a y1879 w3b7 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">3.330<span class=\"_ _264\"> </span></div></td><td class=\"c x54b y1879 w3b8 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">614<span class=\"_ _264\"> </span></div></td><td class=\"c x54c y1879 w3b9 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">265<span class=\"_ _264\"> </span></div></td><td class=\"c x54d y1879 w3ba h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">3.<span class=\"_ _1f\"></span>792<span class=\"_ _264\"> </span></div></td><td class=\"c x54e y187b w3bb h299\"><div class=\"t m2a x1a1 h121 y187a ffe3 fs25 fc0 sc0 ls0 ws0\">8.<span class=\"_ _1f\"></span>000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y187c w3bc h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">F<span class=\"_ _1\"></span>ondo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>va<span class=\"_ _20\"></span>lut<span class=\"_ _1\"></span>az<span class=\"_ _22\"></span>ione <span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>r<span class=\"_ _20\"></span>e<span class=\"_ _20\"></span>dit<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td class=\"c x54f y187c w3bd h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"_ _20\"></span>2.<span class=\"_ _1\"></span>494<span class=\"_ _264\"> </span></div></td><td class=\"c x550 y187d w3be h299\"><div class=\"t m2a x1a1 h121 y187a ffe3 fs25 fc0 sc0 ls0 ws0\">-2.494<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y187f w3bf h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">Cr<span class=\"_ _22\"></span>edi<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>ve<span class=\"_ _20\"></span>r<span class=\"_ _20\"></span>so <span class=\"_ _1\"></span>clienti <span class=\"_ _1f\"></span>(<span class=\"_ _20\"></span>Totale)<span class=\"_ _264\"> </span></div></td><td class=\"c x551 y187f w3bb h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">3.<span class=\"_ _1f\"></span>330<span class=\"_ _264\"> </span></div></td><td class=\"c x552 y187f w3b8 h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">614<span class=\"_ _264\"> </span></div></td><td class=\"c x553 y187f w3b8 h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">265<span class=\"_ _264\"> </span></div></td><td class=\"c x554 y187f w3ba h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1f\"></span>298<span class=\"_ _264\"> </span></div></td><td class=\"c x555 y187f w3bb h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">5.<span class=\"_ _1f\"></span>506<span class=\"_ _264\"> </span></div></td></tr></table>Rischi connessi alla <span class=\"_ _1\"></span>fluttuazione dei tass<span class=\"_ _1\"></span>i di cambio e di int<span class=\"_ _1\"></span>eresse<span class=\"_ _264\"> </span>Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1f\"></span>genera <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>propria <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>interamente <span class=\"_ _1f\"></span>sul <span class=\"_ _1\"></span>territorio <span class=\"_ _1f\"></span>nazionale <span class=\"_ _1\"></span>ed <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>valuta <span class=\"_ _1\"></span>locale, <span class=\"_ _1f\"></span>pertanto <span class=\"_ _1\"></span>non <span class=\"_ _1f\"></span>vi <span class=\"_ _1\"></span>\u00e8<span class=\"_ _264\"> </span>rischio connesso alla fluttuazione dei tassi di c<span class=\"_ _20\"></span>ambio.<span class=\"_ _264\"> </span>Sul totale dell\u2019indebitamento finanziario del Gruppo la quasi totalit\u00e0 \u00e8 rappresentato da mutui e <span class=\"_ _20\"></span>finanziamenti<span class=\"_ _264\"> </span>a tasso <span class=\"_ _1\"></span>variabile <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>eccezione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>mutuo <span class=\"_ _1\"></span>stipulato <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>controllata <span class=\"_ _1\"></span>Edos <span class=\"_ _1\"></span>S.r.l. <span class=\"_ _1\"></span>nel cors<span class=\"_ _1\"></span>o dell\u2019es<span class=\"_ _1\"></span>ercizio 2020 <span class=\"_ _1\"></span>il<span class=\"_ _264\"> </span>quale \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>associato <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>sottoscrizione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un contratto <span class=\"_ _1\"></span>derivato <span class=\"_ _1\"></span>IRS <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>del t<span class=\"_ _1\"></span>asso variabi<span class=\"_ _1\"></span>le pertanto<span class=\"_ _264\"> </span>esiste <span class=\"_ _2a\"></span>una <span class=\"_ _23\"></span>significat<span class=\"_ _1\"></span>iva <span class=\"_ _23\"></span>es<span class=\"_ _1\"></span>posizione <span class=\"_ _2a\"></span>al <span class=\"_ _23\"></span>rischio <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>tasso <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"></span>interesse <span class=\"_ _2a\"></span>che <span class=\"_ _23\"></span>avr\u00e0 <span class=\"_ _2a\"> </span>i <span class=\"_ _2a\"> </span>propri <span class=\"_ _2a\"></span>effetti <span class=\"_ _2a\"></span>sull\u2019andamento<span class=\"_ _264\"> </span>economico dei prossimi esercizi.<span class=\"_ _264\"> </span>Rischi connessi al fa<span class=\"_ _1\"></span>bbisogno finanziario<span class=\"_ _264\"> </span>Per <span class=\"_ _1f\"></span>quanto <span class=\"_ _1f\"></span>riguarda <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>dinamiche <span class=\"_ _1f\"></span>finanziarie, <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>Gruppo <span class=\"_ _1f\"></span><span class=\"ls0\">h<span class=\"ls8\">a <span class=\"_ _1f\"></span>raggiunto <span class=\"_ _1f\"></span>un <span class=\"_ _1f\"></span>equilibrio <span class=\"_ _1f\"></span>finanziari<span class=\"_ _1\"></span>o <span class=\"_ _1f\"></span>soddisfacente<span class=\"_ _264\"> </span></span></span>tra <span class=\"_ _21\"></span>entrate <span class=\"_ _21\"></span>e <span class=\"_ _23\"></span>uscite <span class=\"_ _21\"></span>che <span class=\"_ _21\"></span>permette <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>disporre <span class=\"_ _21\"></span>delle <span class=\"_ _23\"></span>risorse <span class=\"_ _21\"></span>finanziarie <span class=\"_ _21\"></span>necessarie <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>soddisfacimento <span class=\"_ _21\"></span>del <span class=\"_ _21\"></span>ceto<span class=\"_ _264\"> </span>creditizio e <span class=\"_ _20\"></span>degli <span class=\"_ _20\"></span>impegni della <span class=\"_ _20\"></span>societ\u00e0 alle <span class=\"_ _22\"></span>scadenze previste. Nel <span class=\"_ _20\"></span>202<span class=\"ls0\">4 <span class=\"_ _20\"></span><span class=\"ls4\">il G<span class=\"_ _20\"></span>ruppo non <span class=\"_ _22\"></span>ha comunque <span class=\"_ _20\"></span>registrato<span class=\"_ _264\"> </span></span></span>tensioni <span class=\"_ _22\"></span>finanziarie <span class=\"_ _22\"></span>significative. <span class=\"_ _22\"></span>Il <span class=\"_ _22\"></span>management <span class=\"_ _22\"></span>sta <span class=\"_ _22\"></span>comunque <span class=\"_ _22\"></span>monitorando <span class=\"_ _22\"></span>eventuali <span class=\"_ _22\"></span>variazioni <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>fabbisogno<span class=\"_ _264\"> </span>finanziario <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>le <span class=\"_ _21\"></span>possibilit\u00e0 <span class=\"_ _1f\"></span>offerte <span class=\"_ _21\"></span><span class=\"ls8\">dallo <span class=\"_ _21\"></span>Stato <span class=\"_ _21\"></span>o <span class=\"_ _21\"></span>dal <span class=\"_ _21\"></span>mercato <span class=\"_ _21\"></span>in <span class=\"_ _1f\"></span>merito <span class=\"_ _21\"></span>ad <span class=\"_ _21\"></span>eventuali <span class=\"_ _21\"></span>agevolazioni <span class=\"_ _21\"></span>finanziarie.<span class=\"_ _264\"> </span></span>Inoltre, <span class=\"_ _1f\"></span>per <span class=\"_ _21\"></span>far <span class=\"_ _21\"></span>fronte <span class=\"_ _1f\"></span>alle <span class=\"_ _21\"></span>nuove <span class=\"_ _21\"></span>realizzazioni, <span class=\"_ _1f\"></span>il <span class=\"_ _21\"></span>gruppo <span class=\"_ _21\"></span>attraverso <span class=\"_ _1f\"></span>la <span class=\"_ _21\"></span>controllata <span class=\"_ _1f\"></span>Edos <span class=\"_ _21\"></span>S.r.l. <span class=\"_ _21\"></span>sta <span class=\"_ _21\"></span>negoziando<span class=\"_ _264\"> </span>l\u2019apertura di nuove linee di credito a me<span class=\"_ _20\"></span>dio<span class=\"ls0\">-</span>lungo termine.  Di seguito la scompo<span class=\"_ _1\"></span>sizione dell\u2019indebita<span class=\"_ _1\"></span>mento finanziario tra<span class=\"_ _1\"></span> le quote scadent<span class=\"_ _1\"></span>i entro 6 mesi, <span class=\"_ _1\"></span>entro 12 mesi e<span class=\"_ _264\"> </span>oltre 12 mesi dalla chiusura dell\u2019esercizio:<span class=\"_ _264\"> </span>Rischi connessi alla <span class=\"_ _1\"></span>recuperabilit\u00e0 delle <span class=\"_ _1\"></span>attivit\u00e0 immateriali (<span class=\"ffc\">Goodwill</span><span class=\"ls0\">)<span class=\"_ _264\"> </span></span>Una <span class=\"_ _1f\"></span>parte <span class=\"_ _1\"></span>signifi<span class=\"_ _1\"></span>cativa <span class=\"_ _1f\"></span>delle <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1f\"></span>immateriali <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _1f\"></span>\u00e8 <span class=\"_ _1\"></span>rappresen<span class=\"_ _1\"></span>tata <span class=\"_ _1f\"></span>da <span class=\"_ _1\"></span><span class=\"ff3\">Goodwill</span><span class=\"ls0\"> <span class=\"_ _1f\"></span><span class=\"ls4\">iscritti <span class=\"_ _1\"></span>al <span class=\"_ _1f\"></span>momento<span class=\"_ _264\"> </span></span></span>dell\u2019acquisto <span class=\"_ _1f\"></span>dei <span class=\"_ _1\"></span>diversi <span class=\"_ _1f\"></span>rami <span class=\"_ _1f\"></span>d\u2019azienda <span class=\"_ _1f\"></span>e/o <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1f\"></span>(considerate <span class=\"_ _1f\"></span>come <span class=\"_ _1\"></span>CGU <span class=\"_ _1f\"></span>ai <span class=\"_ _1f\"></span>fini <span class=\"_ _1f\"></span>degli <span class=\"ff3 ls4\">impairment <span class=\"_ _1f\"></span>test<span class=\"ff1\">), <span class=\"_ _1f\"></span>la<span class=\"_ _264\"> </span></span></span>recuperabilit\u00e0 dei quali \u00e8 connessa alla p<span class=\"_ _20\"></span>ossibilit\u00e0 di conseguire congrui risultati dalle stesse. Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>valuta <span class=\"_ _1\"></span>quindi l\u2019avviamento <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>relazione <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>eventuali <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>annua, <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>con<span class=\"_ _264\"> </span>maggiore frequenza,<span class=\"_ _1\"></span> qualora eventi <span class=\"_ _1\"></span>o determinate ci<span class=\"_ _1\"></span>rcostanze indichi<span class=\"_ _1\"></span>no l\u2019eventualit<span class=\"_ _1\"></span>\u00e0 di una perdita<span class=\"_ _1\"></span> di valore.<span class=\"_ _264\"> </span>Il Gruppo predispone piani <span class=\"_ _20\"></span>pluriennali per le singole CGU e<span class=\"_ _20\"></span> monitora l\u2019andamento delle ste<span class=\"_ _20\"></span>sse<span class=\"ff3 ls0\"> </span><span class=\"ls8\">attraverso una<span class=\"_ _264\"> </span></span>reportistica <span class=\"_ _59\"></span>periodica <span class=\"_ _22\"></span>volta <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>verificare <span class=\"_ _22\"></span>gli <span class=\"_ _22\"></span>scostamenti <span class=\"_ _59\"></span>rispetto <span class=\"_ _22\"></span>ai <span class=\"_ _22\"></span>piani <span class=\"_ _22\"></span>approvati. <span class=\"_ _59\"></span>Qualora <span class=\"_ _22\"></span>emergano <span class=\"_ _22\"></span>andamenti<span class=\"_ _264\"> </span>sfavorevoli <span class=\"_ _22\"></span>che <span class=\"_ _22\"></span>possano <span class=\"_ _22\"></span>influenzare <span class=\"_ _22\"></span>i <span class=\"_ _20\"></span>flussi <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>cassa <span class=\"_ _20\"></span>attesi <span class=\"_ _22\"></span>questi <span class=\"_ _22\"></span>vengono <span class=\"_ _22\"></span>prontamente <span class=\"_ _22\"></span>riflessi <span class=\"_ _22\"></span>nelle <span class=\"_ _20\"></span>valutazioni<span class=\"_ _264\"> </span>del management del Gruppo in sede di <span class=\"ff3 ls4\">impairment test</span><span class=\"ls9\">. </span>Rischi connessi al si<span class=\"_ _1\"></span>stema di <span class=\"ffc ls8\">governance</span><span class=\"ls0\"> <span class=\"ls8\">e alla gestione delle informazioni <span class=\"ffc\">price sensitive </span></span></span>Al <span class=\"_ _1f\"></span>fine <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>assicurare <span class=\"_ _1f\"></span>alla <span class=\"_ _1f\"></span>minoranza <span class=\"_ _1f\"></span>l\u2019elezione <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>un <span class=\"_ _1f\"></span>membro <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>Consiglio, <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>nomina <span class=\"_ _1f\"></span>degli <span class=\"_ _1f\"></span>Amministratori<span class=\"_ _264\"> </span>avviene <span class=\"_ _26\"> </span>sulla <span class=\"_ _2c\"> </span>base <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>liste <span class=\"_ _26\"> </span>pr<span class=\"_ _1\"></span>esentate <span class=\"_ _26\"> </span>dai <span class=\"_ _2c\"> </span>Soci <span class=\"_ _2c\"> </span>nelle <span class=\"_ _2c\"> </span>quali <span class=\"_ _26\"> </span>i <span class=\"_ _2c\"> </span>candidati <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>elencati <span class=\"_ _2c\"> </span>mediante <span class=\"_ _26\"> </span>un <span class=\"_ _2c\"> </span>numero<span class=\"_ _264\"> </span>progressivo. <span class=\"_ _1\"></span>Ciascuna <span class=\"_ _1\"></span>lista <span class=\"_ _1\"></span>dovr\u00e0 <span class=\"_ _1\"></span>includere <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>numero <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>candidati <span class=\"_ _1\"></span><span class=\"ls0\">\u2013 <span class=\"_ _1\"></span><span class=\"ls4\">in conformit\u00e0 <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>previsto dalla<span class=\"_ _264\"> </span></span></span>normativa <span class=\"_ _22\"></span>vigente <span class=\"_ _22\"></span><span class=\"ls0\">\u2013 <span class=\"_ _22\"></span><span class=\"ls4\">in <span class=\"_ _22\"></span>possesso <span class=\"_ _22\"></span>dei <span class=\"_ _22\"></span>requisiti <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>indipendenza <span class=\"_ _22\"></span>prescritti <span class=\"_ _22\"></span>dalle <span class=\"_ _22\"></span>disposizioni <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>legge <span class=\"_ _22\"></span>e <span class=\"_ _22\"></span>regolamenti<span class=\"_ _264\"> </span></span></span>vigenti, <span class=\"_ _1f\"></span>oltre <span class=\"_ _1\"></span>che <span class=\"_ _1f\"></span>dal <span class=\"_ _1f\"></span>Codice <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>Autodisciplina <span class=\"_ _1f\"></span>vigente, <span class=\"_ _1f\"></span>indicandoli <span class=\"_ _1f\"></span>distintamente <span class=\"_ _1\"></span>ed <span class=\"_ _1f\"></span>inserendo <span class=\"_ _1f\"></span>uno <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>essi <span class=\"_ _1f\"></span>al<span class=\"_ _264\"> </span>primo posto <span class=\"_ _1\"></span>della lista.<span class=\"_ _1\"></span> Le <span class=\"_ _1\"></span>liste che <span class=\"_ _1\"></span>contengono l\u2019indicazi<span class=\"_ _1\"></span>one di <span class=\"_ _1\"></span>tre o <span class=\"_ _1\"></span>pi\u00f9 candidati <span class=\"_ _1\"></span>dovranno <span class=\"_ _1\"></span>altres\u00ec includere<table class=\"s w3c0 h29a\" id=\"_25e94a02-387c-4d7e-a3d5-a0d9d16e9cf7\"><tr><td></td><td class=\"c x556 y1881 w3c1 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">S<span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>aduto<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x557 y1881 w3c2 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">I<span class=\"_ _20\"></span>n <span class=\"_ _1\"></span>sca<span class=\"_ _22\"></span>denz<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>entr<span class=\"_ _20\"></span>o <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span>si<span class=\"_ _264\"> </span></div></td><td class=\"c x558 y1881 w3c3 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">I<span class=\"_ _20\"></span>n <span class=\"_ _1\"></span>sca<span class=\"_ _22\"></span>denz<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>tra<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>e 12 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>esi<span class=\"_ _264\"> </span></div></td><td class=\"c x559 y1881 w3c4 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">I<span class=\"_ _20\"></span>n <span class=\"_ _1\"></span>sca<span class=\"_ _22\"></span>denz<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>olt<span class=\"_ _1\"></span>re<span class=\"_ _22\"></span> <span class=\"_ _1f\"></span>1 <span class=\"_ _1\"></span>a<span class=\"_ _20\"></span>nno<span class=\"_ _264\"> </span></div></td><td class=\"c x55a y1883 w3c5 h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>otale<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1884 w3c6 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">De<span class=\"_ _22\"></span>bi<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ver<span class=\"_ _20\"></span>so <span class=\"_ _1\"></span>for<span class=\"_ _20\"></span>nit<span class=\"_ _1\"></span>ori<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x55b y1884 w3c7 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">2.<span class=\"_ _1\"></span>312<span class=\"_ _264\"> </span></div></td><td class=\"c x55c y1884 w3c7 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">4.<span class=\"_ _1\"></span>142<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x55d y1885 w3c8 h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">6.454<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1886 w3c9 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">De<span class=\"_ _22\"></span>bi<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ver<span class=\"_ _20\"></span>so <span class=\"_ _1\"></span>banc<span class=\"_ _22\"></span>he<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x55e y1886 w3ca h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">1.954<span class=\"_ _264\"> </span></div></td><td class=\"c x55f y1886 w3c7 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1\"></span>954<span class=\"_ _264\"> </span></div></td><td class=\"c x560 y1886 w3cb h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">35.<span class=\"_ _1f\"></span>896<span class=\"_ _264\"> </span></div></td><td class=\"c x561 y1887 w3cc h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">39.804<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1888 w3cd h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">De<span class=\"_ _22\"></span>bi<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ea<span class=\"_ _22\"></span>si<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>oper<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span>ti<span class=\"_ _1\"></span>vo <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>16<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x562 y1888 w3ce h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1f\"></span>133<span class=\"_ _264\"> </span></div></td><td class=\"c x563 y1888 w3cf h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">1.133<span class=\"_ _264\"> </span></div></td><td class=\"c x564 y1888 w3cb h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">56.<span class=\"_ _1f\"></span>951<span class=\"_ _264\"> </span></div></td><td class=\"c x565 y1889 w3cc h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">59.217<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y188a w3d0 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">De<span class=\"_ _22\"></span>bi<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ributar<span class=\"_ _20\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x566 y188a w3c7 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">2.<span class=\"_ _1\"></span>308<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x567 y188b w3c7 h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">2.<span class=\"_ _1\"></span>308<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y188c w3d1 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">De<span class=\"_ _22\"></span>bi<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pre<span class=\"_ _20\"></span>videnz<span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>ali<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x568 y188c w3d2 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1\"></span>023<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x569 y188d w3d3 h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1\"></span>023<span class=\"_ _264\"> </span></div></td></tr></table>candidati <span class=\"_ _20\"></span>appartenenti <span class=\"_ _20\"></span>ad <span class=\"_ _22\"></span>entrambi i <span class=\"_ _22\"></span>generi, in <span class=\"_ _22\"></span>modo <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>appartengano <span class=\"_ _20\"></span>al <span class=\"_ _22\"></span>genere meno <span class=\"_ _22\"></span>rappresentato il <span class=\"_ _22\"></span>numero<span class=\"_ _264\"> </span>di candidati richiesto dalla disciplina di <span class=\"_ _1\"></span>volta in volta vigente in materia di equilibri<span class=\"_ _1\"></span>o tra i generi.<span class=\"_ _264\"> </span>Al <span class=\"_ _26\"> </span>fine <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>rafforzare <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>sistema <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>governance <span class=\"_ _26\"> </span>aziendale,<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Eukedos <span class=\"_ _26\"> </span>ha <span class=\"_ _26\"> </span>aderito <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span>Codice <span class=\"_ _26\"> </span>di <span class=\"_ _26\"> </span>Autodisciplina<span class=\"_ _264\"> </span>promosso <span class=\"_ _20\"></span>da <span class=\"_ _22\"></span>Borsa Italiana <span class=\"_ _22\"></span>nell\u2019edizione <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>dicembre <span class=\"_ _22\"></span>2011, come <span class=\"_ _22\"></span>modificato <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>approvato definitivamente, <span class=\"_ _22\"></span>con<span class=\"_ _264\"> </span>la revisione <span class=\"_ _20\"></span>di g<span class=\"_ _20\"></span>ennaio 2020, <span class=\"_ _20\"></span>adottando <span class=\"_ _20\"></span>i provvedimenti <span class=\"_ _20\"></span>ritenuti nec<span class=\"_ _20\"></span>essari od <span class=\"_ _20\"></span>opportuni pe<span class=\"_ _20\"></span>r l\u2019adeguamento <span class=\"_ _20\"></span>del<span class=\"_ _264\"> </span>sistema <span class=\"_ _21\"></span>di <span class=\"_ _23\"></span>corporate <span class=\"_ _21\"></span>governance <span class=\"_ _21\"></span>e <span class=\"_ _23\"></span>dell\u2019organizzazione <span class=\"_ _21\"></span>della <span class=\"_ _21\"></span>Societ\u00e0 <span class=\"_ _23\"></span>ai <span class=\"_ _21\"></span>criteri <span class=\"_ _23\"></span>previsti <span class=\"_ _21\"></span>nello <span class=\"_ _23\"></span>stesso, <span class=\"_ _21\"></span>tenendo<span class=\"_ _264\"> </span>conto, <span class=\"_ _24\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"> </span>modo <span class=\"_ _25\"> </span>particolare, <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span>dimensioni <span class=\"_ _25\"> </span>aziendali <span class=\"_ _24\"> </span>e <span class=\"_ _25\"> </span>della <span class=\"_ _25\"> </span>composizione <span class=\"_ _25\"> </span>del<span class=\"ls4\">l\u2019azionariato, <span class=\"_ _df\"> </span>come<span class=\"_ _264\"> </span></span>specificamente <span class=\"_ _21\"></span>indicato <span class=\"_ _21\"></span>nelle <span class=\"_ _21\"></span>diverse <span class=\"_ _21\"></span>sezioni <span class=\"_ _21\"></span>della <span class=\"_ _21\"></span>Relazione <span class=\"_ _21\"></span>sul <span class=\"_ _23\"></span>governo <span class=\"_ _21\"></span>societario <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>gli <span class=\"_ _21\"></span>assetti <span class=\"_ _23\"></span>proprietari<span class=\"_ _264\"> </span>approvata dal Consiglio di Amministrazione in data 24/03/2020. L\u2019Emittente <span class=\"_ _2a\"> </span>ha <span class=\"_ _26\"> </span>adottato, <span class=\"_ _26\"> </span>con <span class=\"_ _2a\"> </span>delibera <span class=\"_ _26\"> </span>del <span class=\"_ _2a\"> </span>Consiglio <span class=\"_ _26\"> </span>di <span class=\"_ _2a\"> </span>Amministrazion<span class=\"_ _1\"></span>e <span class=\"_ _2a\"> </span>del <span class=\"_ _26\"> </span>14 <span class=\"_ _2a\"> </span>novembre <span class=\"_ _26\"> </span>2018, <span class=\"_ _2a\"> </span>il <span class=\"_ _26\"> </span>nuovo<span class=\"_ _264\"> </span>Modello <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>O<span class=\"_ _1\"></span>rganizzazione, Gestione <span class=\"_ _22\"></span>e <span class=\"_ _20\"></span>Controllo ai <span class=\"_ _22\"></span>sensi <span class=\"_ _20\"></span>dell\u2019art. 6 <span class=\"_ _22\"></span>del <span class=\"_ _20\"></span>D. <span class=\"_ _22\"></span>Lgs<span class=\"_ _1\"></span>. <span class=\"_ _20\"></span>231/2001 <span class=\"_ _20\"></span>(di <span class=\"_ _22\"></span>segu<span class=\"_ _1\"></span>ito <span class=\"_ _20\"></span>\u201cModello<span class=\"_ _264\"> </span>231\u201d<span class=\"ls0\">)<span class=\"ls9\">, <span class=\"_ _21\"></span>aggiornato <span class=\"_ _23\"></span>ai <span class=\"_ _23\"></span>nuovi <span class=\"_ _23\"></span>reati <span class=\"_ _23\"></span>a <span class=\"_ _21\"></span>catalogo <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>affidando <span class=\"_ _23\"></span>ad <span class=\"_ _21\"></span>un <span class=\"_ _23\"></span>Organismo <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>Vigilanza <span class=\"_ _21\"></span>di <span class=\"_ _23\"></span>tipo <span class=\"_ _23\"></span>collegiale, <span class=\"_ _23\"></span>il<span class=\"_ _264\"> </span></span></span>compito <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>vigi<span class=\"_ _1\"></span>lare <span class=\"_ _29\"> </span>sul <span class=\"_ _85\"> </span>funzionamento, <span class=\"_ _29\"> </span>sull\u2019efficacia <span class=\"_ _85\"> </span>e <span class=\"_ _29\"> </span>sull\u2019osservanza <span class=\"_ _85\"> </span>del <span class=\"_ _29\"> </span>Modello <span class=\"_ _29\"> </span>stesso. <span class=\"_ _85\"> </span>A <span class=\"_ _29\"> </span>seguito<span class=\"_ _264\"> </span>dell\u2019introduzione <span class=\"_ _1f\"></span>di <span class=\"_ _1\"></span>nuovi <span class=\"_ _1f\"></span>reati <span class=\"_ _1\"></span>a <span class=\"_ _1f\"></span>catalogo, <span class=\"_ _1f\"></span>l\u2019Emit<span class=\"ls4\">tente <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>dato <span class=\"_ _1f\"></span>incarico <span class=\"_ _1\"></span>ad <span class=\"_ _1f\"></span>una <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1f\"></span></span>esterna <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>provvedere<span class=\"_ _264\"> </span>all\u2019aggiornamento del Modello 231, compreso quello della control<span class=\"_ _1\"></span>lata Edos S.r.l..<span class=\"_ _264\"> </span>In <span class=\"_ _1\"></span>data <span class=\"_ _1f\"></span>13 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1f\"></span>2021, <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>Consiglio <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>Amministrazione <span class=\"_ _1\"></span>ha <span class=\"_ _1f\"></span>nominato, <span class=\"_ _1\"></span>per <span class=\"_ _1f\"></span>il <span class=\"_ _1\"></span>triennio <span class=\"_ _1f\"></span>successivo, <span class=\"_ _1\"></span>il <span class=\"_ _1f\"></span>nuovo<span class=\"_ _264\"> </span>Organismo <span class=\"_ _2b\"> </span>di <span class=\"_ _2c\"> </span>Vigil<span class=\"_ _1\"></span>anza. <span class=\"_ _2b\"> </span>Detto <span class=\"_ _2c\"> </span>Org<span class=\"_ _1\"></span>anismo <span class=\"_ _2b\"> </span>di <span class=\"_ _2c\"> </span>Vigilan<span class=\"_ _1\"></span>za <span class=\"_ _2c\"> </span>si<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>\u00e8,  poi, <span class=\"_ _2c\"> </span>dotato  di <span class=\"_ _2c\"> </span>un <span class=\"_ _2c\"> </span>pr<span class=\"_ _1\"></span>oprio <span class=\"_ _2b\"> </span>Regolamento <span class=\"_ _2b\"> </span>di<span class=\"_ _264\"> </span>Funzionamento e riferisce periodicamente al Cons<span class=\"ls4\">iglio di Amministrazione e al Collegio Sindacale.<span class=\"_ _264\"> </span></span>Il <span class=\"_ _1f\"></span>Consiglio <span class=\"_ _1f\"></span>di <span class=\"_ _1f\"></span>Eukedos <span class=\"_ _1f\"></span>ha <span class=\"_ _1f\"></span>deliberato <span class=\"_ _1f\"></span>l\u2019adozione <span class=\"_ _1f\"></span>delle <span class=\"_ _1f\"></span>procedure <span class=\"_ _1f\"></span>per <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>gestione <span class=\"_ _1f\"></span>interna <span class=\"_ _1f\"></span>e <span class=\"_ _1f\"></span>la <span class=\"_ _21\"></span>comunicazione<span class=\"_ _264\"> </span>all\u2019esterno <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>documenti <span class=\"_ _1f\"></span>ed <span class=\"_ _1\"></span>informazioni <span class=\"_ _1\"></span>riguardanti <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>Societ\u00e0, <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>particolar<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>riferimento <span class=\"_ _1\"></span>alle <span class=\"_ _1f\"></span>informazioni<span class=\"_ _264\"> </span>privilegiate <span class=\"_ _2c\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>cui <span class=\"_ _2b\"> </span>all\u2019art. <span class=\"_ _2b\"> </span>181 <span class=\"_ _2c\"> </span>del <span class=\"_ _2b\"> </span><span class=\"ls5\">TUF. <span class=\"_ _2c\"> </span>La  Societ\u00e0 <span class=\"_ _2c\"> </span>ha <span class=\"_ _2b\"> </span>adottato <span class=\"_ _2b\"> </span>una <span class=\"_ _2c\"> </span>\u201cProc<span class=\"_ _1\"></span>edura <span class=\"_ _2c\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _2c\"> </span>il  trattamento <span class=\"_ _2c\"> </span>delle<span class=\"_ _264\"> </span></span>informazioni <span class=\"_ _2c\"> </span>rilevanti\u201d, <span class=\"_ _2b\"> </span>che <span class=\"_ _2b\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stata  conc<span class=\"_ _20\"></span>epita <span class=\"_ _2c\"> </span>quale  utile <span class=\"_ _2c\"> </span>guida <span class=\"_ _2c\"> </span>di  riferimento <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>tutti  coloro <span class=\"_ _2c\"> </span>che <span class=\"_ _2b\"> </span>sono<span class=\"_ _264\"> </span>comunque interessati <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>quantomeno coinvolt<span class=\"_ _1\"></span>i nell\u2019informati<span class=\"_ _1\"></span>va societaria. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>particolare, gli <span class=\"_ _1\"></span>Amministratori, <span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span>Sindaci, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>direzione <span class=\"_ _1f\"></span>e <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>dipendent<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutte <span class=\"_ _1f\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1f\"></span>sono <span class=\"_ _1\"></span>tenuti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>mantenere <span class=\"_ _1f\"></span>riservati <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span>documenti <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>le <span class=\"_ _1\"></span>informazioni <span class=\"_ _1\"></span>acquis<span class=\"_ _1\"></span>ite <span class=\"_ _1\"></span>nello <span class=\"_ _1f\"></span>svolgimento <span class=\"_ _1\"></span>delle <span class=\"_ _1f\"></span>loro <span class=\"_ _1\"></span>funzioni <span class=\"_ _1\"></span>e <span class=\"_ _1f\"></span>a <span class=\"_ _1\"></span>rispettare <span class=\"_ _1f\"></span>le <span class=\"_ _1\"></span>procedure <span class=\"_ _1f\"></span>per <span class=\"_ _1\"></span>la<span class=\"_ _264\"> </span>comunicazione al mercato delle informazioni <span class=\"_ _1\"></span>rilevanti, in particolare nel<span class=\"_ _1\"></span> caso di informazioni privilegi<span class=\"_ _1\"></span>ate. La<span class=\"_ _264\"> </span>decisione conclusiva <span class=\"_ _1\"></span>circa <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>qualifica privil<span class=\"_ _1\"></span>egiata di <span class=\"_ _1\"></span>un\u2019informazione <span class=\"_ _1\"></span>spetta <span class=\"_ _1\"></span>all\u2019Amministratore <span class=\"_ _1\"></span>Delegato, se<span class=\"_ _264\"> </span>nominato, ovvero <span class=\"_ _1\"></span>al Presidente, <span class=\"_ _1\"></span>a<span class=\"ls4\">l quale <span class=\"_ _1\"></span>sono affidate la <span class=\"_ _1\"></span>definizione del contenuto del <span class=\"_ _1\"></span>comunicato stampa, di<span class=\"_ _264\"> </span></span>accordo <span class=\"_ _23\"></span>con <span class=\"_ _23\"></span>l\u2019Investor <span class=\"_ _23\"></span>Relator, <span class=\"_ _23\"></span>e <span class=\"_ _23\"></span>la <span class=\"_ _23\"></span>sua <span class=\"_ _23\"></span>diffusione. <span class=\"_ _23\"></span>Le <span class=\"_ _23\"></span>comunicazioni <span class=\"_ _23\"></span>approvate <span class=\"_ _23\"></span>vengono <span class=\"_ _23\"></span>poi <span class=\"_ _23\"></span>i<span class=\"_ _1\"></span>mmesse <span class=\"_ _23\"></span>nel<span class=\"_ _264\"> </span>circuito <span class=\"_ _26\"> </span>SDIR <span class=\"_ _2c\"> </span>(attraverso <span class=\"_ _2c\"> </span>la <span class=\"_ _26\"> </span>piattafor<span class=\"_ _1\"></span>ma <span class=\"_ _26\"> </span>\u201c1Info\u201d <span class=\"_ _2c\"> </span>gestita <span class=\"_ _2c\"> </span>da <span class=\"_ _26\"> </span>Computershare <span class=\"_ _2c\"> </span>S<span class=\"ls9\">.p.A.), <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>nel <span class=\"_ _2c\"> </span>meccanismo <span class=\"_ _26\"> </span>di<span class=\"_ _264\"> </span></span>stoccaggio gestito <span class=\"_ _1\"></span>sempre <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>Computershare secondo <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>modalit\u00e0 <span class=\"_ _1\"></span>previste <span class=\"_ _1\"></span>dalla normativa <span class=\"_ _1\"></span>vigente <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>materia<span class=\"_ _264\"> </span>(piattaforma 1info.it) <span class=\"_ _1f\"></span>e quindi <span class=\"_ _1\"></span>pubblicate <span class=\"_ _1\"></span>sul <span class=\"_ _1f\"></span>sito Internet <span class=\"_ _1f\"></span>della Societ\u00e0 <span class=\"_ _1\"></span>www.eukedos.it <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>sezione <span class=\"_ _1\"></span>Investor<span class=\"_ _264\"> </span>Relations<span class=\"ls4\">/Informazioni Regolamentate/Comunicati Price<span class=\"_ _20\"></span> Sensitive. </span>A seguito <span class=\"_ _1\"></span>dell\u2019entrat<span class=\"_ _1\"></span>a in <span class=\"_ _1\"></span>vigore <span class=\"_ _1\"></span>dal 3<span class=\"_ _1\"></span> luglio <span class=\"_ _1\"></span>2016 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Regolamento (<span class=\"_ _1\"></span>UE) n. <span class=\"_ _1\"></span>596/2014 <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte del<span class=\"_ _1\"></span> Parlamento<span class=\"_ _264\"> </span>europeo e <span class=\"_ _22\"></span>del Consiglio relativo <span class=\"_ _20\"></span>agli abusi <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>mercato (di <span class=\"_ _20\"></span>seguito <span class=\"_ _20\"></span>\u201cMAR\u201d), il <span class=\"_ _20\"></span>Consiglio di <span class=\"_ _22\"></span>Amministrazione di<span class=\"_ _264\"> </span>Eukedos <span class=\"_ _22\"></span>ha <span class=\"_ _22\"></span>aggiornato <span class=\"_ _20\"></span>le <span class=\"_ _22\"></span>proprie <span class=\"_ _22\"></span>proce<span class=\"ls8\">dure <span class=\"_ _22\"></span>societarie <span class=\"_ _22\"></span>necessarie <span class=\"_ _22\"></span>per <span class=\"_ _22\"></span>garantire <span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _22\"></span>rispetto <span class=\"_ _22\"></span>della <span class=\"_ _22\"></span>nuova <span class=\"_ _22\"></span>disciplina.<span class=\"_ _264\"> </span></span>Rischi connessi a pan<span class=\"_ _1\"></span>demie<span class=\"_ _264\"> </span>La <span class=\"_ _26\"> </span>pa<span class=\"_ _1\"></span>ndemia <span class=\"_ _2c\"> </span>COVID<span class=\"ls0\">-<span class=\"ls8\">19 <span class=\"_ _26\"> </span>ha <span class=\"_ _2c\"> </span>generato <span class=\"_ _2c\"> </span>una <span class=\"_ _2c\"> </span>emergenza <span class=\"_ _26\"> </span>sanit<span class=\"_ _1\"></span>aria <span class=\"_ _26\"> </span>a <span class=\"_ _2c\"> </span>livello <span class=\"_ _2c\"> </span>mondiale <span class=\"_ _2c\"> </span>con <span class=\"_ _2c\"> </span>impatti <span class=\"_ _2c\"> </span>economici<span class=\"_ _264\"> </span></span></span>rilevanti a <span class=\"_ _20\"></span>livello globale. <span class=\"_ _20\"></span>In Italia <span class=\"_ _20\"></span>il blocc<span class=\"_ _20\"></span>o e le<span class=\"_ _20\"></span> restrizioni <span class=\"_ _20\"></span>scaturite dall\u2019emergenz<span class=\"_ _20\"></span>a sanitaria <span class=\"_ _20\"></span>hanno portato <span class=\"_ _20\"></span>ad<span class=\"_ _264\"> </span>una <span class=\"_ _1\"></span>contrazione <span class=\"_ _1\"></span>dell\u2019economia <span class=\"_ _1f\"></span>con <span class=\"_ _1\"></span>maggio<span class=\"ls4\">ri <span class=\"_ _1\"></span>impatti <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>determinati <span class=\"_ _1\"></span>settori. <span class=\"_ _1\"></span>Il <span class=\"_ _1f\"></span>settore delle <span class=\"_ _1f\"></span>residenze sanitarie<span class=\"_ _264\"> </span></span>\u00e8 <span class=\"_ _23\"></span>stato <span class=\"_ _23\"></span>duramente <span class=\"_ _23\"></span>colpito <span class=\"_ _23\"></span>seppur, <span class=\"_ _23\"></span>diversamente <span class=\"_ _23\"></span>da <span class=\"_ _23\"></span>altri <span class=\"_ _23\"></span>settori,<span class=\"_ _1\"></span> <span class=\"_ _23\"></span>non <span class=\"_ _23\"></span>ha <span class=\"_ _23\"></span>visto <span class=\"_ _23\"></span>la <span class=\"_ _23\"></span>chiusura <span class=\"_ _23\"></span>totale <span class=\"_ _23\"></span>dell\u2019attivit\u00e0,<span class=\"_ _264\"> </span>neppure <span class=\"_ _21\"></span>nei <span class=\"_ _21\"></span>periodi <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>lockdown <span class=\"_ _21\"></span>per <span class=\"_ _23\"></span>la <span class=\"_ _21\"></span>natura <span class=\"_ _21\"></span>stessa <span class=\"_ _23\"></span>del <span class=\"_ _21\"></span>business <span class=\"_ _23\"></span>che <span class=\"_ _21\"></span>co<span class=\"ls4\">incide <span class=\"_ _21\"></span>con <span class=\"_ _21\"></span>un <span class=\"_ _21\"></span>servizio <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>pubblica<span class=\"_ _264\"> </span></span>utilit\u00e0. <span class=\"_ _23\"></span>Le <span class=\"_ _2a\"> </span>persone <span class=\"_ _2a\"></span>anziane <span class=\"_ _23\"></span>sono <span class=\"_ _2a\"></span>state <span class=\"_ _23\"></span>infatti <span class=\"_ _2a\"> </span>i <span class=\"_ _2a\"></span>soggetti <span class=\"_ _23\"></span>maggiormente <span class=\"_ _2a\"> </span>a <span class=\"_ _23\"></span>rischio <span class=\"_ _2a\"> </span>ed <span class=\"_ _2a\"></span>i <span class=\"_ _23\"></span>pi\u00f9 <span class=\"_ _2a\"></span>fragili <span class=\"_ _23\"></span>di <span class=\"_ _2a\"> </span>fronte <span class=\"_ _2a\"></span>al<span class=\"_ _264\"> </span>diffondersi <span class=\"_ _20\"></span>della <span class=\"_ _20\"></span>malattia. Il <span class=\"_ _22\"></span>rischio derivante <span class=\"_ _22\"></span>dalla pandemia <span class=\"_ _22\"></span>\u00e8 connesso <span class=\"_ _22\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _20\"></span>flessione <span class=\"_ _20\"></span>dei <span class=\"_ _20\"></span>ricavi <span class=\"_ _20\"></span>e <span class=\"_ _20\"></span>all\u2019aumento<span class=\"_ _264\"> </span>dei costi <span class=\"_ _1\"></span>legati <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>messa <span class=\"_ _1\"></span>in si<span class=\"_ _1\"></span>curezza delle <span class=\"_ _1\"></span>strutture. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 dotato <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>struttura <span class=\"_ _1\"></span>organizzativa <span class=\"_ _1\"></span>tesa<span class=\"_ _264\"> </span>a <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>durre <span class=\"_ _1f\"></span>l\u2019impatto <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>ulteriori <span class=\"_ _1f\"></span>pandemie, <span class=\"_ _1\"></span>attr<span class=\"_ _1\"></span>averso <span class=\"_ _1f\"></span>l\u2019implementazione <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>protocolli <span class=\"_ _1f\"></span>indirizzati <span class=\"_ _1f\"></span>alla <span class=\"_ _1\"></span>sicurezza<span class=\"_ _264\"> </span>nelle strutture e <span class=\"_ _22\"></span>nell<span class=\"_ _1\"></span>a sede <span class=\"_ _20\"></span>atte a <span class=\"_ _20\"></span>garantire il <span class=\"_ _20\"></span>corretto distanziamento sociale <span class=\"_ _20\"></span>e l\u2019utilizzo <span class=\"_ _20\"></span>corretto di <span class=\"_ _20\"></span>tutti i <span class=\"_ _20\"></span>mezzi<span class=\"_ _264\"> </span>e DPI utili alla riduzione della diffusione <span class=\"_ _1\"></span>del virus.<span class=\"_ _264\"> </span>Rischi connessi all\u2019au<span class=\"_ _1\"></span>mento del costo dei f<span class=\"_ _1\"></span>attori produttivi<span class=\"_ _264\"> </span>Il <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>la <span class=\"_ _1f\"></span>controllata Edos <span class=\"_ _1f\"></span>S.r.l., ha <span class=\"_ _1f\"></span>ad <span class=\"_ _1\"></span>oggi <span class=\"_ _1\"></span>concentrato <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>proprio <span class=\"_ _1f\"></span><span class=\"ff3 ls8\">core <span class=\"_ _1f\"></span>business</span><span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ls8\">nella <span class=\"_ _1\"></span>gestione<span class=\"_ _264\"> </span></span></span>delle <span class=\"_ _23\"></span>residenze <span class=\"_ _23\"></span>per <span class=\"_ _23\"></span>anziani. <span class=\"_ _23\"></span>Eventuali <span class=\"_ _23\"></span>aumenti <span class=\"_ _2a\"></span>del <span class=\"_ _23\"></span>costo <span class=\"_ _23\"></span>dei <span class=\"_ _23\"></span>fattori <span class=\"_ _23\"></span>produttivi <span class=\"_ _23\"></span>non <span class=\"_ _23\"></span>pos<span class=\"_ _1\"></span>sono <span class=\"_ _23\"></span>essere <span class=\"_ _23\"></span>collegati<span class=\"_ _264\"> </span>rapidamente ad un <span class=\"_ _1\"></span>flessibilit\u00e0 di prezzo <span class=\"_ _1\"></span>al cliente <span class=\"_ _1\"></span>data la tipologia <span class=\"_ _1\"></span>di servizio <span class=\"_ _1\"></span>offerto e di <span class=\"_ _1\"></span>utenza e <span class=\"_ _1\"></span>data, come<span class=\"_ _264\"> </span>indicato  sopra,  l\u2019incidenza <span class=\"_ _100\"> </span>della <span class=\"_ _100\"> </span>Pubblica  Amministrazione  nel <span class=\"_ _100\"> </span>fatturato <span class=\"_ _100\"> </span>per <span class=\"_ _100\"> </span>rette.  Il <span class=\"_ _100\"> </span>Gruppo <span class=\"_ _100\"> </span>monitora<span class=\"_ _264\"> </span>costantemente l\u2019incremento dei costi e le necessarie <span class=\"_ _1\"></span>azioni correttive a<span class=\"ls4\">l fine di contenerne gli impatti.<span class=\"_ _264\"> </span></span>Corporate governance e<span class=\"_ _1\"></span> assetti proprietari<span class=\"_ _264\"> </span>In adempimento degli obblighi regolamentari di Borsa Italiana S.p.A. <span class=\"_ _1\"></span>e Consob, Eukedos S.p.A. ha redatto la<span class=\"_ _264\"> </span>\u201c<span class=\"ff3 ls5\">Relazione <span class=\"_ _22\"></span>sul <span class=\"_ _20\"></span>Governo <span class=\"_ _22\"></span>Societario <span class=\"_ _22\"></span>e<span class=\"ff1 ls0\"> <span class=\"_ _20\"></span><span class=\"ff3 ls8\">gli <span class=\"_ _22\"></span>assetti <span class=\"_ _22\"></span>proprietari<span class=\"ff1\">\u201d <span class=\"_ _22\"></span>consultabi<span class=\"_ _1\"></span>le <span class=\"_ _22\"></span>sul <span class=\"_ _22\"></span>sito <span class=\"_ _22\"></span><span class=\"fc4 ls5\">www.<span class=\"_ _1\"></span>eukedos.it<span class=\"fc0 ls9\">, <span class=\"_ _22\"></span>nella <span class=\"_ _22\"></span>sezione<span class=\"_ _264\"> </span></span></span></span></span></span></span>Corporate Governance.<span class=\"_ _264\"> </span>Eukedos<span class=\"ls0\"> <span class=\"_ _22\"></span><span class=\"ls7\">S.p.A. <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _22\"></span>soggetta <span class=\"_ _20\"></span>ad <span class=\"_ _22\"></span>attivit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>direzione <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>coordinamento, <span class=\"_ _20\"></span>ai <span class=\"_ _22\"></span>sensi <span class=\"_ _20\"></span>dell\u2019art. <span class=\"_ _22\"></span>2497 <span class=\"_ _20\"></span>e <span class=\"_ _22\"></span>seguenti <span class=\"_ _20\"></span>del <span class=\"_ _22\"></span>Codice<span class=\"_ _264\"> </span></span></span>Civile da parte di La<span class=\"_ _1\"></span> Villa spa.<span class=\"_ _264\"> </span>Rapporti con parti co<span class=\"_ _1\"></span>rrelate, societ\u00e0 con<span class=\"_ _1\"></span>trollate e collegate<span class=\"_ _264\"> </span>In <span class=\"_ _23\"></span>relazione <span class=\"_ _23\"></span>alle <span class=\"_ _23\"></span>operazioni <span class=\"_ _23\"></span>con <span class=\"_ _23\"></span>parti <span class=\"_ _23\"></span>correlate, <span class=\"_ _23\"></span>il <span class=\"_ _23\"></span>Gruppo <span class=\"_ _23\"></span>intende <span class=\"_ _23\"></span>assicurare <span class=\"_ _23\"></span>la <span class=\"_ _23\"></span>pi\u00f9 <span class=\"_ _23\"></span>completa <span class=\"_ _23\"></span>trasparenza <span class=\"_ _23\"></span>e<span class=\"_ _264\"> </span>correttezza sia sostanziale <span class=\"_ _20\"></span>che procedurale <span class=\"_ _20\"></span>delle operazioni poste <span class=\"_ _20\"></span>in essere <span class=\"_ _20\"></span>con parti correlate, <span class=\"_ _20\"></span>anche mediante<span class=\"_ _264\"> </span>il ricorso ad esperti indipendenti<span class=\"ls0\"> </span>in relazione alla natura, v<span class=\"_ _20\"></span>alore e caratteristiche dell\u2019operazione.<span class=\"_ _264\"> </span>Il <span class=\"_ _1f\"></span>Consiglio <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>Amministrazione <span class=\"_ _1\"></span>di <span class=\"_ _1f\"></span>Eukedos <span class=\"_ _1f\"></span>S.p.A. <span class=\"_ _1f\"></span>nella <span class=\"_ _1\"></span>riunione <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>6 <span class=\"_ _1\"></span>maggio <span class=\"_ _1f\"></span>2022 <span class=\"_ _1f\"></span>ha <span class=\"_ _1\"></span>adottato <span class=\"_ _1f\"></span>una <span class=\"_ _1f\"></span>nuova<span class=\"_ _264\"> </span>procedura <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>operazioni <span class=\"_ _1f\"></span>con par<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>correlate, <span class=\"_ _1\"></span>ai <span class=\"_ _1f\"></span>sensi dell<span class=\"_ _1\"></span>\u2019art. <span class=\"_ _1\"></span>2391<span class=\"ls0\">-</span>bis <span class=\"_ _1\"></span>cod. <span class=\"_ _1\"></span>civ., <span class=\"_ _1\"></span>come <span class=\"_ _1f\"></span>modificato <span class=\"_ _1\"></span>dall\u2019art.<span class=\"_ _264\"> </span>1 del d.lgs. 10 maggio 2019 <span class=\"_ _20\"></span>n. 49, e del \u201cRegolamento Operazioni <span class=\"_ _20\"></span>con Parti Correlate\u201d emanato dalla Consob<span class=\"_ _264\"> </span>con delibera <span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>17221 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>12 <span class=\"_ _1\"></span>marzo <span class=\"_ _1\"></span>2010, come <span class=\"_ _1\"></span>successivamente <span class=\"_ _1\"></span>modificato <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>ultimo <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>delibera <span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>21624<span class=\"_ _264\"> </span>del 10 dicembre 2020 <span class=\"_ _20\"></span>(il \u201cRegolamento Consob <span class=\"_ _20\"></span>OPC\u201d), tenendo altres\u00ec conto di <span class=\"_ _20\"></span>quan<span class=\"ls4\">to indicato <span class=\"_ _20\"></span>dalla Consob<span class=\"_ _264\"> </span></span>con Comunicazione n. DEM/100786883 del 24 settembre 2010 (la \u201cComunicazione Consob OPC\u201d).<span class=\"_ _264\"> </span>Tale <span class=\"_ _1\"></span>procedura <span class=\"_ _1\"></span>disciplin<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>dettaglio, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nformit\u00e0 <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>principi <span class=\"_ _1\"></span>dett<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>richiamato <span class=\"_ _1\"></span>Regolamen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Consob,<span class=\"_ _264\"> </span>i <span class=\"_ _21\"></span>procedimenti <span class=\"_ _21\"></span>e <span class=\"_ _23\"></span>le <span class=\"_ _21\"></span>regole <span class=\"_ _21\"></span>volti <span class=\"_ _23\"></span>ad <span class=\"_ _21\"></span>assicurare <span class=\"_ _21\"></span>la <span class=\"_ _23\"></span>trasparenza <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>la <span class=\"_ _23\"></span>correttezza <span class=\"_ _21\"></span>sostanziale <span class=\"_ _21\"></span>e <span class=\"_ _21\"></span>procedurale <span class=\"_ _23\"></span>delle<span class=\"_ _264\"> </span>operazioni <span class=\"_ _1f\"></span>con <span class=\"_ _21\"></span>parti <span class=\"_ _1f\"></span>correlate <span class=\"_ _21\"></span>real<span class=\"ls4\">izzate <span class=\"_ _1f\"></span>dalla <span class=\"_ _21\"></span>Societ\u00e0 <span class=\"_ _1f\"></span>direttamente <span class=\"_ _1f\"></span>o <span class=\"_ _1f\"></span>per <span class=\"_ _21\"></span>il <span class=\"_ _1f\"></span>tramite <span class=\"_ _1f\"></span>di <span class=\"_ _21\"></span>sue <span class=\"_ _1f\"></span>societ\u00e0 <span class=\"_ _21\"></span>controllate<span class=\"_ _264\"> </span></span>italiane o estere. Ai <span class=\"_ _22\"></span>fini<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>dell\u2019<span class=\"_ _1\"></span>informativa <span class=\"_ _20\"></span>di <span class=\"_ _22\"></span>bilanci<span class=\"_ _1\"></span>o <span class=\"_ _22\"></span>cons<span class=\"_ _1\"></span>olidato, <span class=\"_ _20\"></span>in <span class=\"_ _22\"></span>accordo<span class=\"_ _1\"></span> <span class=\"_ _22\"></span>con lo <span class=\"_ _22\"></span>IAS <span class=\"_ _22\"></span>24<span class=\"_ _1\"></span>, <span class=\"_ _22\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _22\"></span>ripo<span class=\"_ _1\"></span>rtate <span class=\"_ _20\"></span>le <span class=\"_ _22\"></span>operazioni con <span class=\"_ _22\"></span>parti<span class=\"_ _264\"> </span>correlate <span class=\"_ _2b\"> </span>con <span class=\"_ _2c\"> </span>riferimento  alla <span class=\"_ _2c\"> </span>situazione <span class=\"_ _2b\"> </span>patrimoniale <span class=\"_ _2b\"> </span>e <span class=\"_ _2c\"> </span>f<span class=\"_ _1\"></span>inanziaria <span class=\"_ _2b\"> </span>consolidata, <span class=\"_ _2c\"> </span>comprendendo  quindi <span class=\"_ _2c\"> </span>le<span class=\"_ _264\"> </span>operazioni con parti correlate effet<span class=\"ls4\">tuate, o<span class=\"_ _20\"></span>ltre che da Euk<span class=\"_ _20\"></span>edos S.p.A., anche <span class=\"_ _20\"></span>dalle societ\u00e0 controllate<span class=\"_ _20\"></span> rientranti<span class=\"_ _264\"> </span></span>nel perimetro di consolidamento.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "Rischio di credito<span class=\"_ _264\"> </span>Il <span class=\"_ _21\"></span>rischio <span class=\"_ _21\"></span>di <span class=\"_ _21\"></span>credito <span class=\"_ _1f\"></span>rappresenta <span class=\"_ _21\"></span>l\u2019esposizione <span class=\"_ _21\"></span>a <span class=\"_ _21\"></span>potenziali <span class=\"_ _21\"></span>perdite <span class=\"_ _1f\"></span>derivanti <span class=\"_ _21\"></span>dal <span class=\"_ _21\"></span>mancato <span class=\"_ _21\"></span>adempimento <span class=\"_ _21\"></span>delle<span class=\"_ _264\"> </span>obbligazioni assunte dalla controparte. A <span class=\"_ _1f\"></span>causa <span class=\"_ _1f\"></span>della <span class=\"_ _1f\"></span>frammentazi<span class=\"_ _1\"></span>one <span class=\"_ _1f\"></span>del <span class=\"_ _1f\"></span>credito <span class=\"_ _1f\"></span>vers<span class=\"_ _1\"></span>o <span class=\"_ _1f\"></span>la <span class=\"_ _1f\"></span>clientela <span class=\"_ _1f\"></span>priv<span class=\"_ _1\"></span>ata <span class=\"_ _1f\"></span>con <span class=\"_ _1f\"></span>conseguente <span class=\"_ _21\"></span>alta <span class=\"_ _1f\"></span>incidenza <span class=\"_ _1f\"></span>dei <span class=\"_ _1f\"></span>costi<span class=\"_ _264\"> </span>connessi <span class=\"_ _1f\"></span>al <span class=\"_ _1\"></span>recupero <span class=\"_ _1f\"></span>forzoso, <span class=\"_ _1f\"></span>anche <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>raverso <span class=\"_ _1f\"></span>azioni <span class=\"_ _1\"></span>legali, <span class=\"_ _1f\"></span>rispetto <span class=\"_ _1f\"></span>alle <span class=\"_ _1f\"></span>somme <span class=\"_ _1\"></span>da <span class=\"_ _1f\"></span>recuperare, <span class=\"_ _1f\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1f\"></span>ha<span class=\"_ _264\"> </span>intensificato <span class=\"_ _1\"></span>le <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>atte <span class=\"_ _1f\"></span>ad <span class=\"_ _1\"></span>individuare <span class=\"_ _1\"></span>tempestivamente <span class=\"_ _1f\"></span>le <span class=\"_ _1\"></span>situazioni <span class=\"_ _1\"></span>che <span class=\"_ _1f\"></span>possono <span class=\"_ _1\"></span>portare <span class=\"_ _1f\"></span>all\u2019incaglio <span class=\"_ _1\"></span>del<span class=\"_ _264\"> </span>credito <span class=\"_ _2c\"> </span>e  pertanto <span class=\"_ _2c\"> </span>alla <span class=\"_ _2c\"> </span>success<span class=\"_ _1\"></span>iva <span class=\"_ _2c\"> </span>fase  di <span class=\"_ _2c\"> </span>sofferenza; <span class=\"_ _2c\"> </span>si  segnala <span class=\"_ _2c\"> </span>altres\u00ec <span class=\"_ _2b\"> </span>che <span class=\"_ _2c\"> </span>il <span class=\"_ _2b\"> </span>fondo <span class=\"_ _2b\"> </span>svalutazione <span class=\"_ _2c\"> </span>crediti<span class=\"_ _264\"> </span>attualmente iscritto a bilancio copre circa il<span class=\"_ _1\"></span> 3<span class=\"ls0\">1<span class=\"ls6\">% dei crediti al 31 d<span class=\"_ _1\"></span>ic</span></span>embre 202<span class=\"ls0\">4<span class=\"ls9\">. </span></span>Come <span class=\"_ _29\"> </span>richiesto <span class=\"_ _29\"> </span>dall\u2019IFRS<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>7 <span class=\"_ _29\"> </span>viene <span class=\"_ _29\"> </span>riportata<span class=\"_ _1\"></span> <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>seguito <span class=\"_ _29\"> </span>una <span class=\"_ _85\"> </span>tabella <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>analisi <span class=\"_ _29\"> </span>dell\u2019<span class=\"_ _1\"></span>anzianit\u00e0 <span class=\"_ _29\"> </span>dei <span class=\"_ _29\"> </span>credi<span class=\"_ _1\"></span>ti<span class=\"_ _264\"> </span>commerciali scaduti ed in scadenza al 31 dicembre 202<span class=\"ls0\">4.<span class=\"_ _264\"> </span></span><table class=\"s w3b1 h298\" id=\"_7ebaa3d8-f1c4-403b-89bf-e3149df89e49\"><tr><td></td><td class=\"c x545 y1877 w3b2 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">Non s<span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span>duto<span class=\"_ _264\"> </span></div></td><td class=\"c x546 y1877 w3b3 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">S<span class=\"_ _1\"></span>ca<span class=\"_ _22\"></span>dut<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span>a 3 <span class=\"_ _1f\"></span>mesi<span class=\"_ _264\"> </span></div></td><td class=\"c x547 y1878 wda h120\"><div class=\"t m2a x81 h121 ye83 ffe2 fs25 fc0 sc0 ls0 ws0\">S<span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span>duto <span class=\"_ _1f\"></span>da<span class=\"_ _22\"></span> <span class=\"_ _1f\"></span>3 <span class=\"_ _1\"></span>a 6 <span class=\"_ _1f\"></span>mesi </div></td><td class=\"c x548 y1877 w3b4 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">S<span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span>duto <span class=\"_ _1f\"></span>olt<span class=\"_ _1\"></span>re<span class=\"_ _22\"></span> <span class=\"_ _1\"></span>6 <span class=\"_ _1f\"></span>mesi<span class=\"_ _264\"> </span></div></td><td class=\"c x549 y1877 w3b5 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">Tot<span class=\"_ _1\"></span>a<span class=\"_ _20\"></span>le<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1879 w3b6 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">C<span class=\"_ _1\"></span>r<span class=\"_ _20\"></span>e<span class=\"_ _20\"></span>dit<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ver<span class=\"_ _22\"></span>s<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>clienti<span class=\"_ _264\"> </span></div></td><td class=\"c x54a y1879 w3b7 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">3.330<span class=\"_ _264\"> </span></div></td><td class=\"c x54b y1879 w3b8 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">614<span class=\"_ _264\"> </span></div></td><td class=\"c x54c y1879 w3b9 h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">265<span class=\"_ _264\"> </span></div></td><td class=\"c x54d y1879 w3ba h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">3.<span class=\"_ _1f\"></span>792<span class=\"_ _264\"> </span></div></td><td class=\"c x54e y187b w3bb h299\"><div class=\"t m2a x1a1 h121 y187a ffe3 fs25 fc0 sc0 ls0 ws0\">8.<span class=\"_ _1f\"></span>000<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y187c w3bc h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">F<span class=\"_ _1\"></span>ondo <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>va<span class=\"_ _20\"></span>lut<span class=\"_ _1\"></span>az<span class=\"_ _22\"></span>ione <span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>r<span class=\"_ _20\"></span>e<span class=\"_ _20\"></span>dit<span class=\"_ _1\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td><td></td><td class=\"c x54f y187c w3bd h26b\"><div class=\"t m2a x1a1 h121 y1876 ffe2 fs25 fc0 sc0 ls0 ws0\">-<span class=\"_ _20\"></span>2.<span class=\"_ _1\"></span>494<span class=\"_ _264\"> </span></div></td><td class=\"c x550 y187d w3be h299\"><div class=\"t m2a x1a1 h121 y187a ffe3 fs25 fc0 sc0 ls0 ws0\">-2.494<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y187f w3bf h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">Cr<span class=\"_ _22\"></span>edi<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>ve<span class=\"_ _20\"></span>r<span class=\"_ _20\"></span>so <span class=\"_ _1\"></span>clienti <span class=\"_ _1f\"></span>(<span class=\"_ _20\"></span>Totale)<span class=\"_ _264\"> </span></div></td><td class=\"c x551 y187f w3bb h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">3.<span class=\"_ _1f\"></span>330<span class=\"_ _264\"> </span></div></td><td class=\"c x552 y187f w3b8 h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">614<span class=\"_ _264\"> </span></div></td><td class=\"c x553 y187f w3b8 h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">265<span class=\"_ _264\"> </span></div></td><td class=\"c x554 y187f w3ba h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1f\"></span>298<span class=\"_ _264\"> </span></div></td><td class=\"c x555 y187f w3bb h299\"><div class=\"t m2a x1a1 h123 y187e ffe3 fs25 fc0 sc0 ls0 ws0\">5.<span class=\"_ _1f\"></span>506<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "Rischi connessi alla <span class=\"_ _1\"></span>fluttuazione dei tass<span class=\"_ _1\"></span>i di cambio e di int<span class=\"_ _1\"></span>eresse<span class=\"_ _264\"> </span>Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1f\"></span>genera <span class=\"_ _1f\"></span>la <span class=\"_ _1\"></span>propria <span class=\"_ _1f\"></span>attivit\u00e0 <span class=\"_ _1\"></span>interamente <span class=\"_ _1f\"></span>sul <span class=\"_ _1\"></span>territorio <span class=\"_ _1f\"></span>nazionale <span class=\"_ _1\"></span>ed <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>valuta <span class=\"_ _1\"></span>locale, <span class=\"_ _1f\"></span>pertanto <span class=\"_ _1\"></span>non <span class=\"_ _1f\"></span>vi <span class=\"_ _1\"></span>\u00e8<span class=\"_ _264\"> </span>rischio connesso alla fluttuazione dei tassi di c<span class=\"_ _20\"></span>ambio.<span class=\"_ _264\"> </span>Sul totale dell\u2019indebitamento finanziario del Gruppo la quasi totalit\u00e0 \u00e8 rappresentato da mutui e <span class=\"_ _20\"></span>finanziamenti<span class=\"_ _264\"> </span>a tasso <span class=\"_ _1\"></span>variabile <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>eccezione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>mutuo <span class=\"_ _1\"></span>stipulato <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>controllata <span class=\"_ _1\"></span>Edos <span class=\"_ _1\"></span>S.r.l. <span class=\"_ _1\"></span>nel cors<span class=\"_ _1\"></span>o dell\u2019es<span class=\"_ _1\"></span>ercizio 2020 <span class=\"_ _1\"></span>il<span class=\"_ _264\"> </span>quale \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>associato <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>sottoscrizione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un contratto <span class=\"_ _1\"></span>derivato <span class=\"_ _1\"></span>IRS <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>del t<span class=\"_ _1\"></span>asso variabi<span class=\"_ _1\"></span>le pertanto<span class=\"_ _264\"> </span>esiste <span class=\"_ _2a\"></span>una <span class=\"_ _23\"></span>significat<span class=\"_ _1\"></span>iva <span class=\"_ _23\"></span>es<span class=\"_ _1\"></span>posizione <span class=\"_ _2a\"></span>al <span class=\"_ _23\"></span>rischio <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"> </span>tasso <span class=\"_ _2a\"> </span>di <span class=\"_ _2a\"></span>interesse <span class=\"_ _2a\"></span>che <span class=\"_ _23\"></span>avr\u00e0 <span class=\"_ _2a\"> </span>i <span class=\"_ _2a\"> </span>propri <span class=\"_ _2a\"></span>effetti <span class=\"_ _2a\"></span>sull\u2019andamento<span class=\"_ _264\"> </span>economico dei prossimi esercizi.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "Rischi connessi al fa<span class=\"_ _1\"></span>bbisogno finanziario<span class=\"_ _264\"> </span>Per <span class=\"_ _1f\"></span>quanto <span class=\"_ _1f\"></span>riguarda <span class=\"_ _1f\"></span>le <span class=\"_ _1f\"></span>dinamiche <span class=\"_ _1f\"></span>finanziarie, <span class=\"_ _1f\"></span>il <span class=\"_ _1f\"></span>Gruppo <span class=\"_ _1f\"></span><span class=\"ls0\">h<span class=\"ls8\">a <span class=\"_ _1f\"></span>raggiunto <span class=\"_ _1f\"></span>un <span class=\"_ _1f\"></span>equilibrio <span class=\"_ _1f\"></span>finanziari<span class=\"_ _1\"></span>o <span class=\"_ _1f\"></span>soddisfacente<span class=\"_ _264\"> </span></span></span>tra <span class=\"_ _21\"></span>entrate <span class=\"_ _21\"></span>e <span class=\"_ _23\"></span>uscite <span class=\"_ _21\"></span>che <span class=\"_ _21\"></span>permette <span class=\"_ _23\"></span>di <span class=\"_ _21\"></span>disporre <span class=\"_ _21\"></span>delle <span class=\"_ _23\"></span>risorse <span class=\"_ _21\"></span>finanziarie <span class=\"_ _21\"></span>necessarie <span class=\"_ _21\"></span>al <span class=\"_ _23\"></span>soddisfacimento <span class=\"_ _21\"></span>del <span class=\"_ _21\"></span>ceto<span class=\"_ _264\"> </span>creditizio e <span class=\"_ _20\"></span>degli <span class=\"_ _20\"></span>impegni della <span class=\"_ _20\"></span>societ\u00e0 alle <span class=\"_ _22\"></span>scadenze previste. Nel <span class=\"_ _20\"></span>202<span class=\"ls0\">4 <span class=\"_ _20\"></span><span class=\"ls4\">il G<span class=\"_ _20\"></span>ruppo non <span class=\"_ _22\"></span>ha comunque <span class=\"_ _20\"></span>registrato<span class=\"_ _264\"> </span></span></span>tensioni <span class=\"_ _22\"></span>finanziarie <span class=\"_ _22\"></span>significative. <span class=\"_ _22\"></span>Il <span class=\"_ _22\"></span>management <span class=\"_ _22\"></span>sta <span class=\"_ _22\"></span>comunque <span class=\"_ _22\"></span>monitorando <span class=\"_ _22\"></span>eventuali <span class=\"_ _22\"></span>variazioni <span class=\"_ _22\"></span>di <span class=\"_ _22\"></span>fabbisogno<span class=\"_ _264\"> </span>finanziario <span class=\"_ _1f\"></span>e <span class=\"_ _21\"></span>le <span class=\"_ _21\"></span>possibilit\u00e0 <span class=\"_ _1f\"></span>offerte <span class=\"_ _21\"></span><span class=\"ls8\">dallo <span class=\"_ _21\"></span>Stato <span class=\"_ _21\"></span>o <span class=\"_ _21\"></span>dal <span class=\"_ _21\"></span>mercato <span class=\"_ _21\"></span>in <span class=\"_ _1f\"></span>merito <span class=\"_ _21\"></span>ad <span class=\"_ _21\"></span>eventuali <span class=\"_ _21\"></span>agevolazioni <span class=\"_ _21\"></span>finanziarie.<span class=\"_ _264\"> </span></span>Inoltre, <span class=\"_ _1f\"></span>per <span class=\"_ _21\"></span>far <span class=\"_ _21\"></span>fronte <span class=\"_ _1f\"></span>alle <span class=\"_ _21\"></span>nuove <span class=\"_ _21\"></span>realizzazioni, <span class=\"_ _1f\"></span>il <span class=\"_ _21\"></span>gruppo <span class=\"_ _21\"></span>attraverso <span class=\"_ _1f\"></span>la <span class=\"_ _21\"></span>controllata <span class=\"_ _1f\"></span>Edos <span class=\"_ _21\"></span>S.r.l. <span class=\"_ _21\"></span>sta <span class=\"_ _21\"></span>negoziando<span class=\"_ _264\"> </span>l\u2019apertura di nuove linee di credito a me<span class=\"_ _20\"></span>dio<span class=\"ls0\">-</span>lungo termine.  Di seguito la scompo<span class=\"_ _1\"></span>sizione dell\u2019indebita<span class=\"_ _1\"></span>mento finanziario tra<span class=\"_ _1\"></span> le quote scadent<span class=\"_ _1\"></span>i entro 6 mesi, <span class=\"_ _1\"></span>entro 12 mesi e<span class=\"_ _264\"> </span>oltre 12 mesi dalla chiusura dell\u2019esercizio:<span class=\"_ _264\"> </span><table class=\"s w3c0 h29a\" id=\"_25e94a02-387c-4d7e-a3d5-a0d9d16e9cf7\"><tr><td></td><td class=\"c x556 y1881 w3c1 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">S<span class=\"_ _1\"></span>c<span class=\"_ _20\"></span>aduto<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x557 y1881 w3c2 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">I<span class=\"_ _20\"></span>n <span class=\"_ _1\"></span>sca<span class=\"_ _22\"></span>denz<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>entr<span class=\"_ _20\"></span>o <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span>si<span class=\"_ _264\"> </span></div></td><td class=\"c x558 y1881 w3c3 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">I<span class=\"_ _20\"></span>n <span class=\"_ _1\"></span>sca<span class=\"_ _22\"></span>denz<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>tra<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>e 12 <span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>esi<span class=\"_ _264\"> </span></div></td><td class=\"c x559 y1881 w3c4 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">I<span class=\"_ _20\"></span>n <span class=\"_ _1\"></span>sca<span class=\"_ _22\"></span>denz<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span> <span class=\"_ _1\"></span>olt<span class=\"_ _1\"></span>re<span class=\"_ _22\"></span> <span class=\"_ _1f\"></span>1 <span class=\"_ _1\"></span>a<span class=\"_ _20\"></span>nno<span class=\"_ _264\"> </span></div></td><td class=\"c x55a y1883 w3c5 h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">T<span class=\"_ _1\"></span>otale<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1884 w3c6 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">De<span class=\"_ _22\"></span>bi<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ver<span class=\"_ _20\"></span>so <span class=\"_ _1\"></span>for<span class=\"_ _20\"></span>nit<span class=\"_ _1\"></span>ori<span class=\"_ _264\"> </span></div></td><td></td><td class=\"c x55b y1884 w3c7 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">2.<span class=\"_ _1\"></span>312<span class=\"_ _264\"> </span></div></td><td class=\"c x55c y1884 w3c7 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">4.<span class=\"_ _1\"></span>142<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x55d y1885 w3c8 h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">6.454<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1886 w3c9 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">De<span class=\"_ _22\"></span>bi<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ver<span class=\"_ _20\"></span>so <span class=\"_ _1\"></span>banc<span class=\"_ _22\"></span>he<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x55e y1886 w3ca h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">1.954<span class=\"_ _264\"> </span></div></td><td class=\"c x55f y1886 w3c7 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1\"></span>954<span class=\"_ _264\"> </span></div></td><td class=\"c x560 y1886 w3cb h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">35.<span class=\"_ _1f\"></span>896<span class=\"_ _264\"> </span></div></td><td class=\"c x561 y1887 w3cc h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">39.804<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1888 w3cd h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">De<span class=\"_ _22\"></span>bi<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ea<span class=\"_ _22\"></span>si<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>oper<span class=\"_ _20\"></span>a<span class=\"_ _20\"></span>ti<span class=\"_ _1\"></span>vo <span class=\"_ _1\"></span>IFR<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>16<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x562 y1888 w3ce h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1f\"></span>133<span class=\"_ _264\"> </span></div></td><td class=\"c x563 y1888 w3cf h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">1.133<span class=\"_ _264\"> </span></div></td><td class=\"c x564 y1888 w3cb h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">56.<span class=\"_ _1f\"></span>951<span class=\"_ _264\"> </span></div></td><td class=\"c x565 y1889 w3cc h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">59.217<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y188a w3d0 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">De<span class=\"_ _22\"></span>bi<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ributar<span class=\"_ _20\"></span>i<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x566 y188a w3c7 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">2.<span class=\"_ _1\"></span>308<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x567 y188b w3c7 h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">2.<span class=\"_ _1\"></span>308<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y188c w3d1 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">De<span class=\"_ _22\"></span>bi<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pre<span class=\"_ _20\"></span>videnz<span class=\"_ _22\"></span>i<span class=\"_ _1\"></span>ali<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x568 y188c w3d2 h29b\"><div class=\"t m2b x1a1 h126 y1880 ffe4 fs26 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1\"></span>023<span class=\"_ _264\"> </span></div></td><td></td><td></td><td class=\"c x569 y188d w3d3 h29c\"><div class=\"t m2b x1a1 h126 y1882 ffe5 fs26 fc0 sc0 ls0 ws0\">1.<span class=\"_ _1\"></span>023<span class=\"_ _264\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "Informazioni ai sensi dell\u2019art. 149<span class=\"ls0\">-<span class=\"ls7\">duodecies del Regolamento Emittenti Consob </span></span>Il <span class=\"_ _1\"></span>seguente prospetto, <span class=\"_ _1\"></span>redatto <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _1\"></span>dell\u2019art. <span class=\"_ _1\"></span>149<span class=\"_ _1\"></span><span class=\"ls0\">-<span class=\"ff3 ls8\">duodecies <span class=\"_ _1\"></span><span class=\"ff1\">del <span class=\"_ _1\"></span>Regolamento <span class=\"_ _1\"></span>Emittenti <span class=\"_ _1\"></span>Consob, <span class=\"_ _1\"></span>evidenzia <span class=\"_ _1f\"></span>i<span class=\"_ _264\"> </span></span></span></span>corrispettivi di <span class=\"_ _22\"></span>competenza dell\u2019esercizio <span class=\"_ _20\"></span>202<span class=\"ls0\">3 <span class=\"_ _20\"></span><span class=\"ls8\">per <span class=\"_ _20\"></span>i servizi <span class=\"_ _22\"></span>di revisione <span class=\"_ _20\"></span>e per <span class=\"_ _22\"></span>quelli diversi <span class=\"_ _20\"></span>dalla <span class=\"_ _20\"></span>revisione resi<span class=\"_ _264\"> </span></span></span>dalla stessa Societ\u00e0 di revisione.<span class=\"_ _264\"> </span>L'incarico \u00e8 stato c<span class=\"_ _1\"></span>onferito a Crowe Bompani S.p.<span class=\"_ _1\"></span>A.<span class=\"ls0\"> <span class=\"ls8\">con l'Assemblea del 31 maggio 2021.<span class=\"_ _264\"> </span></span></span><table class=\"s w3d4 h29d\" id=\"_bbe73fd6-e288-412b-9b14-d847c6e0e731\"><tr><td></td><td></td><td></td><td class=\"c x56a y188e w3d5 h250\"><div class=\"t m0 x1a1 h2e y1692 ffe6 fs8 fc0 sc0 ls0 ws0\">Com<span class=\"_ _1f\"></span>p<span class=\"_ _22\"></span>n<span class=\"_ _20\"></span>si<span class=\"_ _20\"></span> i<span class=\"_ _20\"></span>n<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x56b y188f w3d6 h250\"><div class=\"t m0 x1a1 h2e y1692 ffe6 fs8 fc0 sc0 ls0 ws0\">T<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>p<span class=\"_ _22\"></span>ologia s<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>vizi<span class=\"_ _264\"> </span></div></td><td class=\"c x56c y188f w3d7 h250\"><div class=\"t m0 x1a1 h2e y1692 ffe6 fs8 fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>ogge<span class=\"_ _1f\"></span>t<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>o c<span class=\"_ _1f\"></span>h<span class=\"_ _22\"></span>e<span class=\"_ _1f\"></span> h<span class=\"_ _22\"></span>a e<span class=\"_ _1f\"></span>r<span class=\"_ _1\"></span>ogat<span class=\"_ _1f\"></span>o i<span class=\"_ _20\"></span>l s<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1f\"></span>viz<span class=\"_ _1\"></span>io<span class=\"_ _264\"> </span></div></td><td class=\"c x56d y188f w3d8 h250\"><div class=\"t m0 x1a1 h2e y1692 ffe6 fs8 fc0 sc0 ls0 ws0\">D<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>in<span class=\"_ _22\"></span>at<span class=\"_ _1f\"></span>atio<span class=\"_ _264\"> </span></div></td><td class=\"c x56e y188f w3d9 h250\"><div class=\"t m0 x1a1 h2e y1692 ffe6 fs8 fc0 sc0 ls0 ws0\">m<span class=\"_ _1\"></span>igl<span class=\"_ _20\"></span>i<span class=\"_ _20\"></span>aia d<span class=\"_ _22\"></span>i<span class=\"_ _264\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x56f y1890 w3da h250\"><div class=\"t m0 x1a1 h2e y1692 ffe6 fs8 fc0 sc0 ls1a4 ws0\">Eur<span class=\"_ _1f\"></span>o<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1891 w3db h250\"><div class=\"t m0 x1a1 h29 y1633 ffe7 fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>visi<span class=\"_ _22\"></span>one<span class=\"_ _1f\"></span> le<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x570 y1891 w3dc h250\"><div class=\"t m0 x1a1 h29 y1633 ffe7 fs8 fc0 sc0 ls0 ws0\">Crow<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span> B<span class=\"_ _20\"></span>om<span class=\"_ _20\"></span>pa<span class=\"_ _1\"></span>ni S<span class=\"_ _22\"></span>.p.a<span class=\"_ _1f\"></span>.<span class=\"_ _264\"> </span></div></td><td class=\"c x571 y1891 w3dd h250\"><div class=\"t m0 x1a1 h29 y1633 ffe7 fs8 fc0 sc0 ls0 ws0\">C<span class=\"_ _22\"></span>a<span class=\"_ _1f\"></span>pogr<span class=\"_ _1\"></span>uppo<span class=\"_ _264\"> </span></div></td><td class=\"c x572 y1891 w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffe7 fs8 fc0 sc0 ls0 ws0\">19<span class=\"_ _264\"> </span></div></td></tr><tr><td class=\"c x1a2 y1892 w3db h250\"><div class=\"t m0 x1a1 h29 y1633 ffe7 fs8 fc0 sc0 ls0 ws0\">R<span class=\"_ _20\"></span>e<span class=\"_ _1\"></span>visi<span class=\"_ _22\"></span>one<span class=\"_ _1f\"></span> le<span class=\"_ _1\"></span>ga<span class=\"_ _1\"></span>le<span class=\"_ _264\"> </span></div></td><td class=\"c x570 y1892 w3dc h250\"><div class=\"t m0 x1a1 h29 y1633 ffe7 fs8 fc0 sc0 ls0 ws0\">Crow<span class=\"_ _1\"></span>e<span class=\"_ _1f\"></span> B<span class=\"_ _20\"></span>om<span class=\"_ _20\"></span>pa<span class=\"_ _1\"></span>ni S<span class=\"_ _22\"></span>.p.a<span class=\"_ _1f\"></span>.<span class=\"_ _264\"> </span></div></td><td class=\"c x571 y1892 w3de h250\"><div class=\"t m0 x1a1 h29 y1633 ffe7 fs8 fc0 sc0 ls0 ws0\">S<span class=\"_ _22\"></span>oc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> c<span class=\"_ _1f\"></span>ont<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>oll<span class=\"_ _20\"></span>a<span class=\"_ _1\"></span>te<span class=\"_ _264\"> </span></div></td><td class=\"c x573 y1892 w16c h250\"><div class=\"t m0 x1a1 h29 y1633 ffe7 fs8 fc0 sc0 ls0 ws0\">15</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}