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   "value": "NOTE ESPLICATIVE AL BILANCIO CONSOLIDATO  31 dicembre 2024 Premessa La <span class=\"_ _17\"></span>Caltagirone <span class=\"_ _17\"></span>Editore <span class=\"_ _17\"></span>SpA <span class=\"_ _13\"></span>(la <span class=\"_ _17\"></span>Capogruppo) <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>una <span class=\"_ _17\"></span>Societ\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _13\"></span>Azi<span class=\"_ _1\"></span>oni, <span class=\"_ _17\"></span>quotata <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span>la Borsa <span class=\"_ _4\"></span>Val<span class=\"_ _1\"></span>ori <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>Milano, <span class=\"_ _4\"></span>con <span class=\"_ _7\"></span>sede <span class=\"_ _4\"></span>legale <span class=\"_ _7\"></span>in <span class=\"_ _4\"></span>Roma <span class=\"_ _7\"></span>(Italia), <span class=\"_ _4\"></span>Via <span class=\"_ _7\"></span>Barberini <span class=\"_ _4\"></span>28, <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>svolge <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>sua attivit\u00e0 in ambi<span class=\"_ _1\"></span>to editoriale. Alla <span class=\"_ _4\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>pre<span class=\"_ _1\"></span>sente <span class=\"_ _7\"></span>relazione, <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>Azion<span class=\"_ _1\"></span>isti <span class=\"_ _4\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>detengono<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>partecipa<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>rilevanti<span class=\"_ _1\"></span> nel capitale, se<span class=\"_ _1\"></span>condo<span class=\"_ _1\"></span> quanto risul<span class=\"_ _1\"></span>ta dalle c<span class=\"_ _1\"></span>omunicazi<span class=\"_ _1\"></span>oni effettuate ai<span class=\"_ _1\"></span> sensi<span class=\"_ _1\"></span> dell\u2019art. 120<span class=\"_ _1\"></span> TUF e<span class=\"_ _1\"></span> integrate dalle ul<span class=\"_ _1\"></span>teriori informazion<span class=\"_ _1\"></span>i disponibil<span class=\"_ _1\"></span>i sono: \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span>Francesco Gaetano Cal<span class=\"_ _1\"></span>tagirone <span class=\"ls2\">76.638<span class=\"ls6\">.3</span>88</span> a<span class=\"_ _1\"></span>zioni (61,<span class=\"ls2\">311</span>%).  </span>La predetta par<span class=\"_ _1\"></span>tecipazione \u00e8 detenuta<span class=\"_ _1\"></span> indirettamente <span class=\"_ _1\"></span>tramite le Soci<span class=\"_ _1\"></span>et\u00e0: Parted 1982 Srl<span class=\"_ _1\"></span> 44.454.550<span class=\"_ _1\"></span> azioni (35,564<span class=\"ls2d\">%)</span> FGC SpA 32.183.838<span class=\"_ _1\"></span> azioni (<span class=\"ls2\">25,747<span class=\"ls13\">%)<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>La <span class=\"_ _15\"> </span>societ\u00e0 <span class=\"_ _13\"> </span>detiene <span class=\"_ _15\"> </span>inoltre <span class=\"_ _15\"> </span>n. <span class=\"_ _13\"> </span>18.209.738 <span class=\"_ _15\"> </span>azioni <span class=\"_ _15\"> </span>proprie <span class=\"_ _15\"> </span>pari <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>14,57% <span class=\"_ _13\"> </span>del <span class=\"_ _15\"> </span>capitale sociale.<span class=\"fs2\"> </span>Alla data<span class=\"_ _1\"></span> di predisposi<span class=\"_ _1\"></span>zione del presen<span class=\"_ _1\"></span>te bil<span class=\"_ _1\"></span>ancio, la control<span class=\"_ _1\"></span>lante ultima<span class=\"_ _1\"></span> \u00e8 la<span class=\"_ _1\"></span> FGC SpA<span class=\"_ _1\"></span>, per effetto del<span class=\"_ _1\"></span>le azioni d<span class=\"_ _1\"></span>etenute tramite p<span class=\"_ _1\"></span>roprie controllate.<span class=\"_ _1\"></span>  Il Bilan<span class=\"_ _1\"></span>cio consoli<span class=\"_ _1\"></span>dato al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span><span class=\"ls2\">2024<span class=\"ls0\"> includ<span class=\"_ _1\"></span>e il<span class=\"_ _1\"></span> bilanci<span class=\"_ _1\"></span>o dell<span class=\"_ _1\"></span>a Capogr<span class=\"_ _1\"></span>uppo e<span class=\"_ _1\"></span> delle </span></span>sue <span class=\"_ _4\"></span>controllate <span class=\"_ _7\"></span>(<span class=\"_ _7\"></span>insieme <span class=\"_ _7\"></span>denominate <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>\u201cGruppo\u201d).<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Per <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _4\"></span>sono <span class=\"_ _7\"></span>st<span class=\"_ _7\"></span>ati <span class=\"_ _4\"></span>util<span class=\"_ _1\"></span>izzati <span class=\"_ _4\"></span>i bilanci predisposti dagli Amministrato<span class=\"_ _1\"></span>ri delle singole societ\u00e0 <span class=\"_ _7\"></span>per l\u2019approvazion<span class=\"_ _1\"></span>e da <span class=\"_ _7\"></span>parte delle rispettive <span class=\"_ _21\"> </span>assembl<span class=\"ls2\">ee<span class=\"_ _1\"></span><span class=\"ls6\">, <span class=\"_ _21\"> </span><span class=\"ls0\">modificati <span class=\"_ _14\"> </span>in <span class=\"_ _21\"> </span>considerazione <span class=\"_ _21\"> </span>dei <span class=\"_ _14\"> </span>principi <span class=\"_ _21\"> </span>contabili <span class=\"_ _14\"> </span>utilizzati <span class=\"_ _21\"> </span>dalla </span></span></span>Capogruppo nell<span class=\"_ _1\"></span>a redazione del Bi<span class=\"_ _1\"></span>lancio consoli<span class=\"_ _1\"></span>dato (IFRS). Il <span class=\"_ _8\"> </span>presente <span class=\"_ _8\"> </span>Bilancio <span class=\"_ _8\"> </span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _8\"> </span>\u00e8 <span class=\"_ _8\"> </span>stato <span class=\"_ _8\"> </span>autorizzato <span class=\"_ _8\"> </span>alla <span class=\"_ _8\"> </span>pubblicazi<span class=\"_ _1\"></span>one <span class=\"_ _8\"> </span>dagli Amministratori<span class=\"_ _1\"></span> <span class=\"ls1\">il <span class=\"ls2\">12</span></span> Marzo 2025. Conformit\u00e0  ai  principi <span class=\"_ _2e\"> </span>contabili  internazionali  omologati <span class=\"_ _2e\"> </span>dalla  Co<span class=\"_ _1\"></span>mmissione Europea Il <span class=\"_ _17\"></span>Bil<span class=\"_ _1\"></span>ancio <span class=\"_ _17\"></span>consol<span class=\"_ _1\"></span>idato <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _17\"></span><span class=\"ls2\">2024</span>, <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>edatto <span class=\"_ _4\"></span>sul <span class=\"_ _17\"></span>presupposto <span class=\"_ _4\"></span>della <span class=\"_ _17\"></span>continu<span class=\"_ _1\"></span>it\u00e0 aziendale dell<span class=\"_ _1\"></span>a Capogruppo e delle imprese con<span class=\"_ _1\"></span>trollate, <span class=\"ls2\">\u00e8 </span>stato predispos<span class=\"_ _1\"></span>to ai sensi degli art. 2 <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>3 <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>D.Lgs <span class=\"_ _17\"></span>38/2005 <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span>in <span class=\"_ _17\"></span>conformit\u00e0 <span class=\"_ _13\"></span>agl<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>Interna<span class=\"_ _1\"></span>tional <span class=\"_ _13\"></span>Fi<span class=\"_ _1\"></span>nancial <span class=\"_ _17\"></span>R<span class=\"_ _7\"></span>eporting <span class=\"_ _13\"></span>Standa<span class=\"_ _1\"></span>rds<span class=\"_ _1\"></span> (IFRS), <span class=\"_ _15\"> </span>alle <span class=\"_ _15\"> </span>interpretazioni <span class=\"_ _15\"> </span>dell\u2019<span class=\"_ _1\"></span>International <span class=\"_ _15\"> </span>Financial <span class=\"_ _15\"> </span>Reporting <span class=\"_ _15\"> </span>Interpretations <span class=\"_ _15\"> </span>Commi<span class=\"_ _1\"></span>ttee (IFRIC)  e  del<span class=\"_ _1\"></span>lo  Standing  Inte<span class=\"_ _1\"></span>rpretations  Comm<span class=\"_ _1\"></span>ittee  (SIC),  omol<span class=\"_ _1\"></span>ogati  dal<span class=\"_ _1\"></span>la  Commission<span class=\"_ _1\"></span>e Europea <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>vigore <span class=\"_ _3\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio, <span class=\"_ _16\"></span>nonch\u00e9 <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>precedenti <span class=\"_ _16\"></span>International <span class=\"_ _16\"></span>Accounting <span class=\"_ _16\"></span>Standard<span class=\"_ _3d\"> </span> (IAS). <span class=\"_ _7\"></span>Per <span class=\"_ _7\"></span>sempli<span class=\"_ _1\"></span>cit\u00e0 <span class=\"_ _7\"></span>l\u2019insieme di <span class=\"_ _7\"></span>tutti <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>principi <span class=\"_ _7\"></span>e delle <span class=\"_ _7\"></span>interpretazioni <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>seguito <span class=\"_ _7\"></span>definito<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>con \u201cIFRS\u201d.<span class=\"ff1\"> </span>Nella <span class=\"_ _15\"> </span>predisposizione <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>presente <span class=\"_ _19\"> </span>documen<span class=\"_ _1\"></span>to <span class=\"_ _15\"> </span>si <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _15\"> </span>t<span class=\"_ _7\"></span>enuto <span class=\"_ _15\"> </span>conto <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>disposizioni dell<span class=\"ff9\">\u2019</span>articolo <span class=\"_ _1\"></span>9 del <span class=\"_ _1\"></span>decre<span class=\"_ _1\"></span>to leg<span class=\"_ _1\"></span>islativo 28<span class=\"_ _1\"></span> febb<span class=\"_ _1\"></span>raio 2<span class=\"_ _1\"></span>005 n.38<span class=\"_ _1\"></span>, dell<span class=\"_ _1\"></span>e disposizi<span class=\"_ _1\"></span>oni del<span class=\"_ _1\"></span> codice<span class=\"_ _1\"></span> civile,<span class=\"_ _1\"></span> delle <span class=\"_ _7\"></span>Delibere <span class=\"_ _7\"></span>CONSOB n. <span class=\"_ _4\"></span>15519 (\"<span class=\"_ _7\"></span>Disposi<span class=\"_ _1\"></span>zioni <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>materia <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>schemi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>emanare in <span class=\"_ _21\"> </span>attuazione <span class=\"_ _14\"> </span>dell'art. <span class=\"_ _14\"> </span>9, <span class=\"_ _21\"> </span>comma <span class=\"_ _21\"> </span>3, <span class=\"_ _14\"> </span>del <span class=\"_ _21\"> </span>decreto <span class=\"_ _14\"> </span>legislative <span class=\"_ _14\"> </span>n.<span class=\"_ _7\"></span> <span class=\"_ _21\"> </span>38/2005\") <span class=\"_ _14\"> </span>e <span class=\"_ _21\"> </span>n. <span class=\"_ _21\"> </span>15520<span class=\"_ _1\"></span> (\"Modificazioni<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>ed <span class=\"_ _9\"> </span>integrazioni<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>al <span class=\"_ _9\"> </span>regolamento  recante <span class=\"_ _5\"> </span>norme <span class=\"_ _5\"> </span>di <span class=\"_ _9\"> </span>attuazione  del <span class=\"_ _9\"> </span>decreto legislativo <span class=\"_ _3\"></span>n. 58/1998<span class=\"_ _1\"></span>\") <span class=\"_ _3\"></span>entrambe <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>27 lugli<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>200<span class=\"_ _1\"></span>6, <span class=\"_ _1\"></span>nonch\u00e9 <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>comunicazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>CONSOB <span class=\"_ _3\"></span>n. DEM/6064293 <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>28 <span class=\"_ _16\"></span>luglio <span class=\"_ _16\"></span>2006 <span class=\"_ _3\"></span>(\"Informativa <span class=\"_ _16\"></span>societaria <span class=\"_ _3\"></span>degli <span class=\"_ _16\"></span>emittenti <span class=\"_ _16\"></span>quotati <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>emittenti aventi strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> diffusi tra il pubblico di c<span class=\"_ _1\"></span>ui all'art. 116<span class=\"_ _1\"></span> del TUF\"). Tutti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>bilanci<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>d\u2019esercizio <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span><span class=\"ff1\">societ\u00e0 <span class=\"_ _4\"></span>consolidate <span class=\"_ _4\"></span>integralmen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>pre<span class=\"_ _1\"></span>disposti <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>a </span>stessa data di rife<span class=\"_ _1\"></span>rimento del Bil<span class=\"_ _1\"></span>ancio consolidato e, ad eccezi<span class=\"_ _1\"></span>one di quel<span class=\"_ _1\"></span>lo della Capogruppo<span class=\"_ _1\"></span> predisposto <span class=\"_ _7\"></span>secondo <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>I<span class=\"_ _7\"></span>FRS, <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>redatti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>confor<span class=\"_ _1\"></span>mit\u00e0 <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>norme <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>legge, <span class=\"_ _4\"></span>interpretate<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span> integrate <span class=\"_ _7\"></span>dai principi <span class=\"_ _7\"></span>contabil<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span><span class=\"ff9\">emanati <span class=\"_ _7\"></span>dall\u2019Organi<span class=\"_ _1\"></span>smo Italiano <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Contabilit<span class=\"_ _1\"></span>\u00e0,<span class=\"ff1\"> <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>quali vengono </span></span>apportate le necessa<span class=\"_ _1\"></span>rie rettifiche<span class=\"_ _1\"></span> per renderl<span class=\"_ _1\"></span>i omogenei ai<span class=\"_ _1\"></span> principi della Capo<span class=\"_ _1\"></span>gruppo. Si <span class=\"_ _15\"> </span>precisa <span class=\"_ _13\"> </span>che <span class=\"_ _15\"> </span>il <span class=\"_ _13\"> </span>G<span class=\"_ _7\"></span>ruppo <span class=\"_ _13\"> </span>non <span class=\"_ _15\"> </span>ha <span class=\"_ _15\"> </span>optato<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>l\u2019adozione <span class=\"_ _13\"> </span>anticipata <span class=\"_ _15\"> </span>dei <span class=\"_ _13\"> </span>principi, <span class=\"_ _15\"> </span>delle<span class=\"_ _1\"></span> interpretazioni e degl<span class=\"_ _1\"></span>i aggiornamenti gi<span class=\"_ _1\"></span>\u00e0 omologa<span class=\"_ _1\"></span>ti la cui decorrenza \u00e8<span class=\"_ _1\"></span> successiva all<span class=\"_ _1\"></span>a data di chiusura del bilanci<span class=\"_ _1\"></span>o. Il <span class=\"_ _2c\"> </span>Gruppo <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>valutato <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>possibil<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>effetti <span class=\"_ _2c\"> </span>connessi <span class=\"_ _2c\"> </span>all\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>nuovi principi/modifiche<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>principi <span class=\"_ _15\"> </span>contabili <span class=\"_ _15\"> </span>gi\u00e0 <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>vigore <span class=\"_ _15\"> </span>elencati <span class=\"_ _15\"> </span>nel <span class=\"_ _15\"> </span>seguito <span class=\"_ _13\"></span>delle <span class=\"_ _15\"> </span>presenti <span class=\"_ _15\"> </span>Note esplicative; <span class=\"_ _a\"> </span>sulla <span class=\"_ _1b\"> </span>base <span class=\"_ _1b\"> </span>della <span class=\"_ _1b\"> </span>valutazione <span class=\"_ _a\"> </span>eff<span class=\"_ _7\"></span>ettuata, <span class=\"_ _a\"> </span>non <span class=\"_ _1b\"> </span>sono <span class=\"_ _1b\"> </span>comunque <span class=\"_ _a\"> </span>emer<span class=\"_ _7\"></span>si <span class=\"_ _a\"> </span>effetti significativi sul Bi<span class=\"_ _1\"></span>lancio consoli<span class=\"_ _1\"></span>dato e sul Bilancio <span class=\"_ _1\"></span>d\u2019esercizio del<span class=\"_ _1\"></span>la Capogrup<span class=\"_ _1\"></span>po.<span class=\"ff1\"> </span>Base di presentazione Criteri di presentazione Il <span class=\"_ _2a\"> </span>Bilancio <span class=\"_ _26\"> </span>consolidato <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2a\"> </span>costituito <span class=\"_ _26\"> </span>dalla <span class=\"_ _2a\"> </span>Situazione <span class=\"_ _2a\"> </span>Patrimonial<span class=\"_ _1\"></span>e-Finanziaria Consolidata, <span class=\"_ _2\"> </span>dal <span class=\"_ _2\"> </span>Conto <span class=\"_ _2\"> </span>Economico<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>Consolidato, <span class=\"_ _2\"> </span>dal <span class=\"_ _2\"> </span>Conto <span class=\"_ _2\"> </span>Economico <span class=\"_ _2\"> </span>Complessivo<span class=\"_ _1\"></span> Consolidato, <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>Rendiconto <span class=\"_ _9\"> </span>Finanziario <span class=\"_ _9\"> </span>Consolidato, <span class=\"_ _9\"> </span>dal <span class=\"_ _a\"> </span>prospetto <span class=\"_ _5\"> </span>delle <span class=\"_ _a\"> </span>variazioni <span class=\"_ _9\"> </span>del Patrimonio <span class=\"_ _3\"></span>Netto <span class=\"_ _3\"></span>consoli<span class=\"_ _1\"></span>dato, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>sintesi <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>principi <span class=\"_ _16\"></span>contabili <span class=\"_ _3\"></span>applicati <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>Note esplicative. Relativamente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>presentazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>ali <span class=\"_ _3\"></span>schemi <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>operate <span class=\"_ _1\"></span>le <span class=\"_ _16\"></span>seguenti <span class=\"_ _3\"></span>scelte: \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>la <span class=\"_ _17\"></span>Situazione <span class=\"_ _13\"></span>P<span class=\"_ _1\"></span>atrimoni<span class=\"_ _1\"></span>ale-Finanziaria <span class=\"_ _17\"></span>Consolidata <span class=\"_ _17\"></span>espone <span class=\"_ _17\"></span>separatamente <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>attivit\u00e0 </span>correnti e non co<span class=\"_ _1\"></span>rrenti e le passi<span class=\"_ _1\"></span>vit\u00e0 correnti e<span class=\"_ _1\"></span> non correnti<span class=\"_ _1\"></span>; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il Conte econo<span class=\"_ _1\"></span>mico consoli<span class=\"_ _1\"></span>dato \u00e8 classificato in b<span class=\"_ _1\"></span>ase alla natura dei<span class=\"_ _1\"></span> costi; </span>\u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il  Conto  econo<span class=\"_ _1\"></span>mico  complessi<span class=\"_ _1\"></span>vo  consolida<span class=\"_ _1\"></span>to,  partendo <span class=\"_ _18\"> </span>dal  risul<span class=\"_ _1\"></span>tato  d<span class=\"_ _1\"></span>ell'esercizio,<span class=\"_ _1\"></span> </span>espone l'effetto<span class=\"_ _1\"></span> degli utili e dell<span class=\"_ _1\"></span>e perdite rilevati dir<span class=\"_ _1\"></span>ettamente a pa<span class=\"_ _1\"></span>trimonio n<span class=\"_ _1\"></span>etto; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il <span class=\"_ _4\"></span>prospetto <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>variazioni <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _4\"></span>Netto <span class=\"_ _4\"></span>consolidato <span class=\"_ _4\"></span>rappresenta <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>variazioni </span>intervenute nel pe<span class=\"_ _1\"></span>riodo del<span class=\"_ _1\"></span>le singole voci che co<span class=\"_ _1\"></span>mpongono il<span class=\"_ _1\"></span> patrimonio; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il Rendicon<span class=\"_ _1\"></span>to finanziario consoli<span class=\"_ _1\"></span>dato \u00e8 presentato<span class=\"_ _1\"></span> utilizzando il metodo ind<span class=\"_ _1\"></span>iretto.<span class=\"ffa\"> </span></span>Il criterio <span class=\"_ _1\"></span>generale ado<span class=\"_ _1\"></span>ttato \u00e8 i<span class=\"_ _1\"></span>l costo <span class=\"_ _1\"></span>storico ad <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>cezione del<span class=\"_ _1\"></span>le voci <span class=\"_ _1\"></span>di bil<span class=\"_ _1\"></span>ancio rilevate<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>misurate <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span><span class=\"ff8\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> in <span class=\"_ _3\"></span>base a <span class=\"_ _16\"></span>specifici IFR<span class=\"_ _1\"></span>S <span class=\"_ _3\"></span>come <span class=\"_ _1\"></span>descritto <span class=\"_ _3\"></span>nei <span class=\"_ _1\"></span>criteri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>esposti </span></span>di seguito.  Si <span class=\"_ _3\"></span>precisa, ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il termi<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>\"corrente\" s<span class=\"_ _1\"></span>'intendo<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>12 me<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>successivi <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>data di <span class=\"_ _13\"></span>riferimento <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>p<span class=\"_ _1\"></span>resente <span class=\"_ _13\"></span>docu<span class=\"_ _1\"></span>mento, <span class=\"_ _13\"></span>mentre <span class=\"_ _17\"></span>per <span class=\"_ _13\"> </span>\"<span class=\"_ _7\"></span>non <span class=\"_ _13\"></span>cor<span class=\"_ _1\"></span>rente\" <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>period<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>oltre <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>12 <span class=\"_ _13\"></span>mesi<span class=\"_ _1\"></span> successivi la medesi<span class=\"_ _1\"></span>ma data. <span class=\"_ _2f\"> </span> Gli <span class=\"_ _4\"></span>IFRS<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>appli<span class=\"_ _1\"></span>cati <span class=\"_ _4\"></span>coe<span class=\"_ _1\"></span>rentemente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>indicazioni <span class=\"_ _7\"></span>fornite <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>\u201c<span class=\"ff1\">Conceptual </span>Framework<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>for <span class=\"_ _4\"></span>Financial <span class=\"_ _4\"></span>Reporting<span class=\"ff9\">\u201d <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono <span class=\"_ _4\"></span>verificate <span class=\"_ _4\"></span>criticit\u00e0 <span class=\"_ _17\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>abbiano <span class=\"_ _17\"></span>richiesto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>il </span>ricorso a deroghe<span class=\"_ _1\"></span> ai sensi dell<span class=\"_ _1\"></span>o IAS 1, paragra<span class=\"_ _1\"></span>fo 19. Si ricorda che la Consob<span class=\"_ _1\"></span> con Delibera n. 15519<span class=\"_ _1\"></span> del 27 lugli<span class=\"_ _1\"></span>o 2006 ha richiesto che nei citati <span class=\"_ _19\"> </span>prospetti <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>bilancio <span class=\"_ _19\"> </span>vengano <span class=\"_ _19\"> </span>evidenziate, <span class=\"_ _19\"> </span>qualora <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>importo <span class=\"_ _19\"> </span>significativo<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>sottovoci aggiuntive <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>quelle gi\u00e0<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>pecificatamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>richieste<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dallo <span class=\"_ _3\"></span>IAS 1 <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> negl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>principi<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nternazionali al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>evidenzi<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>distintamente <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>ammontari <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>posizioni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>delle transazioni <span class=\"_ _19\"> </span>con  pa<span class=\"_ _1\"></span>rti  co<span class=\"_ _1\"></span>rrelate, <span class=\"_ _19\"> </span>nonch\u00e9 <span class=\"_ _19\"> </span>r<span class=\"_ _7\"></span>elativa<span class=\"_ _1\"></span>mente  al<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>Conto <span class=\"_ _19\"> </span>Economico, <span class=\"_ _19\"> </span>i  co<span class=\"_ _1\"></span>mponenti positivi o negativi di<span class=\"_ _1\"></span> reddito derivan<span class=\"_ _1\"></span>ti da operazio<span class=\"_ _1\"></span>ni non ricorren<span class=\"_ _1\"></span>ti o inusuali<span class=\"_ _1\"></span>. Le attivit\u00e0 e passi<span class=\"_ _1\"></span>vit\u00e0 sono<span class=\"_ _1\"></span> esposte separatamen<span class=\"_ _1\"></span>te e senza opera<span class=\"_ _1\"></span>re comp<span class=\"_ _1\"></span>ensazioni. Il <span class=\"_ _a\"> </span>Bilancio <span class=\"_ _9\"> </span>consolidato <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1b\"> </span>presentato <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>m<span class=\"_ _7\"></span>igliai<span class=\"_ _1\"></span>a <span class=\"_ _a\"> </span>di <span class=\"_ _1b\"> </span>Euro, <span class=\"_ _9\"> </span>valuta <span class=\"_ _9\"> </span>f<span class=\"_ _7\"></span>unzion<span class=\"_ _1\"></span>ale <span class=\"_ _a\"> </span>della Capogruppo, <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>tutti <span class=\"_ _7\"></span>i <span class=\"_ _4\"></span>val<span class=\"_ _1\"></span>ori <span class=\"_ _7\"></span>compresi <span class=\"_ _7\"></span>nelle <span class=\"_ _7\"></span>Note <span class=\"_ _7\"></span>esplicative <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>spressi <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>migliaia <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>Euro<span class=\"ls2e\">, </span>tranne quando dive<span class=\"_ _1\"></span>rsamente indicato<span class=\"_ _1\"></span>. La <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>unzionale <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>quella <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>pres<span class=\"_ _1\"></span>entazione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>l\u2019<span class=\"ff1\">Euro, <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>anche<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>la </span>valuta funzional<span class=\"_ _1\"></span>e di tutte l<span class=\"_ _1\"></span>e Societ\u00e0 incluse nel p<span class=\"_ _1\"></span>resente Bil<span class=\"_ _1\"></span>ancio consolidat<span class=\"_ _1\"></span>o. I p<span class=\"_ _1\"></span>rincipi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>contabi<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>applicati <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>presen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>Bilancio <span class=\"_ _3\"></span>sono confor<span class=\"_ _1\"></span>mi a<span class=\"_ _1\"></span> qu<span class=\"_ _1\"></span>elli<span class=\"_ _1\"></span> ad<span class=\"_ _1\"></span>ottati per la redazione del<span class=\"_ _1\"></span> Bilancio consol<span class=\"_ _1\"></span>idato chiuso al<span class=\"_ _1\"></span> 31 dicembre <span class=\"ls2\">2023</span>. \u00c8 <span class=\"_ _19\"> </span>presenta<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>noltre <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _15\"> </span>Bilancio <span class=\"_ _15\"> </span>d\u2019esercizio <span class=\"_ _19\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>31 <span class=\"_ _15\"> </span>dicembre <span class=\"_ _19\"> </span><span class=\"ff1 ls2\">2024<span class=\"ls0\"> <span class=\"_ _19\"> </span>della <span class=\"_ _15\"> </span>Capogruppo </span></span>Caltagirone Editore<span class=\"_ _1\"></span> SpA, predispos<span class=\"_ _1\"></span>to secondo gli<span class=\"_ _1\"></span> IFRS co<span class=\"_ _1\"></span>me sopra definiti.<span class=\"_ _3d\"> </span>Principi contabi<span class=\"_ _1\"></span>li ed e<span class=\"_ _1\"></span>mendamenti agl<span class=\"_ _1\"></span>i standard adot<span class=\"_ _1\"></span>tati dal Gruppo<span class=\"_ _1\"></span>  a)<span class=\"ls0\"> <span class=\"_ _21\"> </span>Principi Contabili in Vi<span class=\"_ _1\"></span>gore dal 1\u00b0 <span class=\"_ _1\"></span>Gennaio 2024 </span>Il <span class=\"_ _15\"> </span>seguente <span class=\"_ _15\"> </span>elenco <span class=\"_ _15\"> </span>illustra <span class=\"_ _19\"> </span>i <span class=\"_ _15\"> </span>nuovi <span class=\"_ _15\"> </span>principi <span class=\"_ _15\"> </span>contabi<span class=\"_ _1\"></span>li <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>interpret<span class=\"_ _7\"></span>azioni <span class=\"_ _15\"> </span>approvati <span class=\"_ _15\"> </span>dallo <span class=\"_ _15\"> </span>IASB,<span class=\"_ _1\"></span> omologati in Eu<span class=\"_ _1\"></span>ropa e in vigo<span class=\"_ _1\"></span>re a partire dal 1<span class=\"_ _1\"></span>\u00b0 gennaio <span class=\"ls2\">2024</span>: Omologato dal<span class=\"_ _1\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _1\"></span> IAS 7 State<span class=\"_ _1\"></span>ment of Cash Flows<span class=\"_ _1\"></span> and IFR<span class=\"_ _1\"></span>S 7 <span class=\"ls0\">Financial Instrume<span class=\"_ _1\"></span>nts: Disclosure<span class=\"_ _1\"></span>s: Supplier F<span class=\"_ _1\"></span>inance </span>Arrangements (<span class=\"_ _1\"></span>issued on 25<span class=\"_ _1\"></span> May 2023) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> IAS 1 Presenta<span class=\"_ _1\"></span>tion of F<span class=\"_ _1\"></span>inancial Statements: \u2022 Class<span class=\"_ _1\"></span>ificatio<span class=\"_ _1\"></span>n of Liabilities<span class=\"_ _1\"></span> as Current<span class=\"_ _1\"></span> or Noncurrent (iss<span class=\"_ _1\"></span>ued on 23 Ja<span class=\"_ _1\"></span>nuary 2020)<span class=\"_ _1\"></span>; \u2022 Classificati<span class=\"_ _1\"></span>on of Liabilities<span class=\"_ _1\"></span> as Current or No<span class=\"_ _1\"></span>ncurrent - Deferra<span class=\"_ _1\"></span>l of Effective Dat<span class=\"_ _1\"></span>e (issued on 15<span class=\"_ _1\"></span> July 202<span class=\"_ _1\"></span>0); and \u2022 Non<span class=\"ffb\">-current </span>Liabilities with Cove<span class=\"_ _1\"></span>nants (iss<span class=\"_ _1\"></span>ued on 31 Oct<span class=\"_ _1\"></span>ober 2022) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> IFRS 16 Leas<span class=\"_ _1\"></span>es: Lease Liabi<span class=\"_ _1\"></span>lity in a Sale and Leaseback (<span class=\"_ _1\"></span>issued on 22<span class=\"_ _1\"></span> September 2022)<span class=\"_ _1\"></span> SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Si <span class=\"_ _17\"></span>precisa <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>'adozione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>queste <span class=\"_ _17\"></span>modifiche <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>avuto <span class=\"_ _17\"></span>impatti <span class=\"_ _17\"></span>significativi <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>Bilancio Consolidato. b)<span class=\"ls0\"> <span class=\"_ _2\"> </span><span class=\"ff5\">Principi Contabili non <span class=\"_ _7\"></span>ancora applicabi<span class=\"_ _7\"></span>li, in quanto non om<span class=\"_ _7\"></span>ologati dall\u2019Unione <span class=\"_ _7\"></span></span>Europ<span class=\"_ _7\"></span>ea </span>oppure non ancora in v<span class=\"_ _7\"></span>igore alla data del pr<span class=\"_ _7\"></span>esente esercizio<span class=\"_ _4\"></span> Alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>approvazione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Bilanci<span class=\"_ _1\"></span>o <span class=\"_ _1f\"> </span>Consolidato, <span class=\"_ _1f\"> </span>i <span class=\"_ _2\"> </span>seguenti <span class=\"_ _1f\"> </span>princi<span class=\"_ _1\"></span>pi <span class=\"_ _1f\"> </span>contabili <span class=\"_ _1f\"> </span>ed emendamenti non sono <span class=\"_ _7\"></span>ancora <span class=\"_ _7\"></span>stati omologati dall'UE <span class=\"_ _7\"></span>oppure non <span class=\"_ _7\"></span>sono ancora <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>vigo<span class=\"_ _1\"></span>re <span class=\"_ _7\"></span>alla<span class=\"_ _1\"></span> data del presen<span class=\"_ _1\"></span>te esercizi<span class=\"_ _1\"></span>o: Omologato dal<span class=\"_ _1\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _1\"></span> IAS 21 The <span class=\"_ _1\"></span>Effects of Changes<span class=\"_ _1\"></span> in Foreign<span class=\"_ _1\"></span> Exchange Rat<span class=\"_ _1\"></span>es: Lack of Excha<span class=\"_ _1\"></span>ngeability (<span class=\"_ _1\"></span>issued on 15<span class=\"_ _1\"></span> August 2023) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2025<span class=\"_ _1\"></span> IFRS 19 Subsidiar<span class=\"_ _1\"></span>ies without <span class=\"_ _1\"></span>Public Accounta<span class=\"_ _1\"></span>bility: Disclosures (iss<span class=\"_ _1\"></span>ued on 9 May<span class=\"_ _1\"></span> 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2027<span class=\"_ _1\"></span> IFRS 18 Present<span class=\"_ _1\"></span>ation and Disc<span class=\"_ _1\"></span>losure in Financia<span class=\"_ _1\"></span>l Statements (issue<span class=\"_ _1\"></span>d on 9 Apri<span class=\"_ _1\"></span>l 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2027<span class=\"_ _1\"></span> Contracts Re<span class=\"_ _1\"></span>ferencing Nature-de<span class=\"_ _1\"></span>pendent Electric<span class=\"_ _1\"></span>ity <span class=\"ff11\">\u2013</span> Amendments to<span class=\"_ _1\"></span> IFRS 9 and<span class=\"_ _1\"></span> IFRS 7 (issued <span class=\"_ _1\"></span>on 18 December 2024)<span class=\"_ _1\"></span> NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _1\"></span> Annual Improve<span class=\"_ _1\"></span>ments Volu<span class=\"_ _1\"></span>me 11 (issued <span class=\"_ _1\"></span>on 18 July 202<span class=\"_ _1\"></span>4) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> the Classificat<span class=\"_ _1\"></span>ion and Measu<span class=\"_ _1\"></span>rement of Financial Instru<span class=\"_ _1\"></span>ments <span class=\"ff11\">\u2013</span> Amend<span class=\"_ _1\"></span>ments to IFR<span class=\"_ _1\"></span>S 9 and IFR<span class=\"_ _1\"></span>S 7 (issued on 30<span class=\"_ _1\"></span> May 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _3d\"> </span>Si precisa che gli<span class=\"_ _1\"></span> amministratori <span class=\"_ _1\"></span>stanno valutando<span class=\"_ _1\"></span> gli effetti<span class=\"_ _1\"></span> che potenzialm<span class=\"_ _1\"></span>ente l\u2019applicazi<span class=\"_ _1\"></span>one dei suddetti principi<span class=\"_ _1\"></span> contabili<span class=\"_ _1\"></span> potrebbero avere su<span class=\"_ _1\"></span>i bilanci del<span class=\"_ _1\"></span>la Societ\u00e0. Criteri di consolidamento Area di Consolidamento<span class=\"ff1 fs7\"> </span>L\u2019area <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>consolidament<span class=\"_ _1\"></span>o<span class=\"ff1\">, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>ha <span class=\"_ _17\"></span>subi<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>variazi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>allo <span class=\"_ _4\"></span>scorso <span class=\"_ _4\"></span>esercizio, </span>include <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>Capogruppo <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>tutte <span class=\"_ _13\"> </span>le <span class=\"_ _15\"> </span>Socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>controllate, <span class=\"_ _13\"></span>direttamente <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span>indirettamente<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>dalla stessa (di segui<span class=\"_ _1\"></span>to anche il<span class=\"_ _1\"></span> \u201cGruppo\u201d).<span class=\"ff1\"> </span>L\u2019elenco dell<span class=\"_ _1\"></span>e Societ\u00e0 controllate incl<span class=\"_ _1\"></span>use nell<span class=\"_ _1\"></span>\u2019area di consolidamen<span class=\"_ _1\"></span>to \u00e8 il s<span class=\"_ _1\"></span>eguente:<span class=\"ff1\"> </span><table class=\"s w20d h15d\" id=\"_330dcb5f-056e-4c1c-8201-b96660a8fd97\"><tr><td></td><td class=\"c x188 y1007 w8a h13\"><div class=\"t m0 x54 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x189 y1007 w8b h13\"><div class=\"t m0 x50 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls8\">2024</span> </div></td><td class=\"c x18a y1007 w8c h13\"><div class=\"t m0 x50 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls8\">2023</span> </div></td><td class=\"c x18b y1007 w8d h13\"><div class=\"t m0 x2b ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0 svolta<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x18c y1008 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Caltagirone Edi<span class=\"_ _1\"></span>tore SpA </div></td><td class=\"c x188 y1008 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1008 w8b h13\"><div class=\"t m0 x21 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Capogrup<span class=\"_ _1\"></span>po </div></td><td class=\"c x18a y1008 w8c h13\"><div class=\"t m0 x21 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Capogrup<span class=\"_ _1\"></span>po </div></td><td class=\"c x18b y1008 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">finanziaria </div></td></tr><tr><td class=\"c x18c y1009 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Messaggero Sp<span class=\"_ _1\"></span>A <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1009 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1009 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1009 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1009 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100a w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Mattino SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x188 y100a w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100a w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100a w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100a w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100b w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Piemme SpA  </div></td><td class=\"c x188 y100b w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100b w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100b w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100b w8d h13\"><div class=\"t m0 x28 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">pubblicitaria </div></td></tr><tr><td class=\"c x18c y100c w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Leggo S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y100c w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100c w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100c w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100c w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100d w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Finced Srl </div></td><td class=\"c x188 y100d w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100d w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100d w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100d w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">finanziaria </div></td></tr><tr><td class=\"c x18c y100e w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Ced Digital &amp; Servi<span class=\"_ _1\"></span>zi Srl </div></td><td class=\"c x188 y100e w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100e w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100e w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100e w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100f w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _1\"></span> S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y100f w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100f w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100f w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100f w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1010 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Quotidiano di Puglia<span class=\"_ _1\"></span> S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y1010 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1010 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1010 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1010 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1011 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Gazzettino Sp<span class=\"_ _1\"></span>A </div></td><td class=\"c x188 y1011 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1011 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1011 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1011 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1012 w89 hc6\"><div class=\"t m0 xbb hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Vene<span class=\"_ _1\"></span>zia S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y1012 w8a hc6\"><div class=\"t m0 x2b hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1012 w8b hc6\"><div class=\"t m0 x3a hb y3ba ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1012 w8c hc6\"><div class=\"t m0 x3a hb y3ba ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1012 w8d hc6\"><div class=\"t m0 x73 hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1013 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Imprese Tipografi<span class=\"_ _1\"></span>che Venete <span class=\"_ _1\"></span>S<span class=\"ls30\">rl</span> <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1013 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1013 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1013 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1013 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1014 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">P.I.M. Srl <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1014 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1014 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1014 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1014 w8d h13\"><div class=\"t m0 x28 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">pubblicitaria </div></td></tr><tr><td class=\"c x18c y1015 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Servizi Italia 15 <span class=\"_ _1\"></span>Srl </div></td><td class=\"c x188 y1015 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1015 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1015 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1015 w8d h13\"><div class=\"t m0 x71 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">servizi </div></td></tr><tr><td class=\"c x18c y1016 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Roma 2015<span class=\"_ _1\"></span> Srl </div></td><td class=\"c x188 y1016 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1016 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1016 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1016 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1017 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Napoli 201<span class=\"_ _1\"></span>5 Srl </div></td><td class=\"c x188 y1017 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1017 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1017 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1017 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr></table>Per <span class=\"_ _17\"></span>l'elenco <span class=\"_ _4\"></span>delle <span class=\"_ _17\"></span>partec<span class=\"_ _1\"></span>ipazioni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>incluse <span class=\"_ _4\"></span>nell'area <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>consolidamento <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>relativa modalit\u00e0 <span class=\"_ _3\"></span>di con<span class=\"_ _1\"></span>solida<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>riferimen<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>prospetto <span class=\"_ _3\"></span>allegato <span class=\"_ _3\"></span>alla p<span class=\"_ _1\"></span>resente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>(prospe<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> ex art.38 del D.Lg<span class=\"_ _1\"></span>s n. 127/1991). <span class=\"ff4 fs2 fc1\">Societ\u00e0 controllate </span>Per <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>controllate <span class=\"_ _15\"> </span>si <span class=\"_ _19\"> </span>intendono <span class=\"_ _19\"> </span>tutte <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _18\"> </span>su <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _18\"> </span>esposto <span class=\"_ _19\"> </span>a<span class=\"_ _1\"></span> rendimenti <span class=\"_ _13\"></span>va<span class=\"_ _1\"></span>riabili<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>d<span class=\"_ _1\"></span>etiene <span class=\"_ _13\"></span>diri<span class=\"_ _1\"></span>tti <span class=\"_ _13\"></span>su <span class=\"_ _17\"></span>t<span class=\"_ _7\"></span>ali <span class=\"_ _17\"></span>rendimenti, <span class=\"_ _13\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>dal <span class=\"_ _17\"></span>proprio <span class=\"_ _13\"></span>rapporto <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>le stesse <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>contempo <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>la capaci<span class=\"_ _1\"></span>t\u00e0 di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>incidere <span class=\"_ _3\"></span>su tali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rendimenti <span class=\"_ _3\"></span>esercitando <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>proprio potere<span class=\"_ _3d\"> </span>su tali entit\u00e0. Nel valutare l'esistenza del controllo si prendono in considerazi<span class=\"_ _1\"></span>one anche i diritti di voto potenziali<span class=\"_ _1\"></span>.  Le societ<span class=\"ls2\">\u00e0 <span class=\"_ _7\"></span></span>controllate sono consolida<span class=\"_ _1\"></span>te a <span class=\"_ _7\"></span>partire dalla data in cui <span class=\"_ _7\"></span>si assume i<span class=\"_ _7\"></span>l contr<span class=\"_ _7\"></span>oll<span class=\"_ _1\"></span>o fino al momento in <span class=\"_ _1\"></span>cui tale control<span class=\"_ _1\"></span>lo cessa di esist<span class=\"_ _1\"></span>ere.  I <span class=\"_ _7\"></span>bilanci oggetto di <span class=\"_ _7\"></span>consolidamento sono redatti <span class=\"_ _7\"></span>al 31 <span class=\"_ _7\"></span>dicembre, data <span class=\"_ _7\"></span>di riferimento del Bilancio <span class=\"_ _7\"></span>consolida<span class=\"_ _1\"></span>to, <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>generalmente <span class=\"_ _7\"></span>quelli <span class=\"_ _7\"></span>appositamente <span class=\"_ _7\"></span>predispo<span class=\"_ _1\"></span>sti <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>approvati <span class=\"_ _7\"></span>dagli Organi <span class=\"_ _13\"></span>Amministrativi <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>singole <span class=\"_ _13\"></span>societ\u00e0, <span class=\"_ _13\"> </span>opportunamente <span class=\"_ _13\"></span>rettificati,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ove <span class=\"_ _15\"> </span>necessario, <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r uniformarli ai princi<span class=\"_ _1\"></span>pi contabil<span class=\"_ _1\"></span>i della Capogruppo<span class=\"_ _1\"></span>.  Non <span class=\"_ _13\"></span>sono <span class=\"_ _17\"></span>incluse <span class=\"_ _13\"></span>nel <span class=\"_ _17\"></span>Bilancio <span class=\"_ _13\"></span>consolidato <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>controllate <span class=\"_ _13\"></span>inattive <span class=\"_ _13\"></span>o <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>generano <span class=\"_ _17\"></span>un volume di affari non si<span class=\"_ _1\"></span>gnificativo, in quanto la Ioro<span class=\"_ _1\"></span> incidenza sui<span class=\"_ _1\"></span> valori del Bilanci<span class=\"_ _1\"></span>o consolidato del <span class=\"_ _17\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evante. <span class=\"_ _4\"></span>Le <span class=\"_ _17\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>controll<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>escl<span class=\"_ _1\"></span>use <span class=\"_ _4\"></span>dall'area <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>conso<span class=\"_ _1\"></span>lidamento <span class=\"_ _4\"></span>sono valutate al <span class=\"ff8\">fair value<span class=\"_ _1\"></span><span class=\"ff1\">. </span></span>Procedure di consolidamento Le societ\u00e0 <span class=\"_ _7\"></span>controllate sono consolidate <span class=\"_ _7\"></span>secondo il <span class=\"_ _7\"></span>metodo integrale. I <span class=\"_ _7\"></span>criteri adottati <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>il<span class=\"_ _1\"></span> consolidamento in<span class=\"_ _1\"></span>tegrale sono i <span class=\"_ _1\"></span>seguenti: -<span class=\"ff1\"> <span class=\"_ _30\"> </span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _4\"></span>passivi<span class=\"_ _1\"></span>t\u00e0, <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>oneri <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>proventi <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>entit\u00e0 <span class=\"_ _4\"></span>consolidate <span class=\"_ _17\"></span>integralmente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sono </span>assunti <span class=\"_ _19\"> </span>linea<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>linea, <span class=\"_ _15\"> </span>attribuendo <span class=\"_ _19\"> </span>ai <span class=\"_ _19\"> </span>soci <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>m<span class=\"_ _7\"></span>inoranza<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>ove <span class=\"_ _19\"> </span>appli<span class=\"_ _1\"></span>cabile, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>quota<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>di Patrimonio <span class=\"_ _19\"> </span>Netto<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Risultato <span class=\"_ _19\"> </span>Net<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>periodo <span class=\"_ _19\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>loro <span class=\"_ _19\"> </span>spettanza; <span class=\"_ _19\"> </span>tal<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>quote <span class=\"_ _19\"> </span>sono evidenziate  separatame<span class=\"_ _1\"></span>nte  nell\u2019ambito  del  Patrimonio  Netto  e  de<span class=\"ff1\">l  Conto  Economico<span class=\"_ _1\"></span> </span>consolidato; -<span class=\"ff1\"> <span class=\"_ _30\"> </span>le t<span class=\"_ _7\"></span>ransazioni e i saldi infragruppo, inclusi eventuali utili non realizzati verso <span class=\"_ _7\"></span>terzi derivanti </span>da <span class=\"_ _17\"></span>rapporti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>intrattenuti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>del <span class=\"_ _4\"></span>Gr<span class=\"_ _7\"></span>uppo,<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>eli<span class=\"_ _1\"></span>minati <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>relativo <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>ffetto fiscale, <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>significativo. <span class=\"_ _1b\"> </span>Le <span class=\"_ _21\"> </span>perdite<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>non <span class=\"_ _14\"> </span>realizzate <span class=\"_ _14\"> </span>non <span class=\"_ _1b\"> </span>sono <span class=\"_ _21\"> </span>elimina<span class=\"_ _1\"></span>te, <span class=\"_ _14\"> </span>qualora <span class=\"_ _14\"> </span>la transazione fo<span class=\"_ _1\"></span>rnisca evidenza di<span class=\"_ _1\"></span> una riduzione di <span class=\"_ _1\"></span>valore dell\u2019<span class=\"_ _1\"></span>attivit\u00e0 trasferita;<span class=\"ff1\"> </span>-<span class=\"ff1\"> <span class=\"_ _30\"> </span>gli <span class=\"_ _7\"></span>utili <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>perdite <span class=\"_ _7\"></span>derivanti <span class=\"_ _7\"></span>dalle <span class=\"_ _7\"></span>cessioni di <span class=\"_ _7\"></span>quote <span class=\"_ _4\"></span>di societ\u00e0 <span class=\"_ _7\"></span>consolidate sono <span class=\"_ _7\"></span>imputati <span class=\"_ _7\"></span>a </span>Patrimonio <span class=\"_ _1f\"> </span>Netto <span class=\"_ _1f\"> </span>di <span class=\"_ _2\"> </span>Gruppo <span class=\"_ _1f\"> </span>come <span class=\"_ _1f\"> </span>tr<span class=\"_ _7\"></span>ansazi<span class=\"_ _1\"></span>oni <span class=\"_ _2\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>gli<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>azionisti<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"> </span>l\u2019am<span class=\"_ _1\"></span>montare corrispondente <span class=\"_ _13\"> </span>alla <span class=\"_ _15\"> </span>differenza <span class=\"_ _15\"> </span>fra <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>prezzo <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>vendita <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>corrisponde<span class=\"_ _1\"></span>nte <span class=\"_ _15\"> </span>frazione <span class=\"_ _15\"> </span>del Patrimonio <span class=\"_ _13\"></span>Ne<span class=\"_ _1\"></span>tto <span class=\"_ _13\"></span>consolidato <span class=\"_ _13\"></span>cedu<span class=\"_ _1\"></span>ta. <span class=\"_ _13\"></span>Nel <span class=\"_ _13\"></span>caso <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>cessione <span class=\"_ _13\"></span>de<span class=\"_ _1\"></span>termini <span class=\"_ _13\"></span>perdi<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>del controllo <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quindi <span class=\"_ _17\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>deconsoli<span class=\"_ _1\"></span>damento <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>partecipa<span class=\"_ _1\"></span>zione, <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>fferenza <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>prezzo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di vendita <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>cor<span class=\"_ _1\"></span>rispondente <span class=\"_ _13\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>Patrimonio<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>Netto <span class=\"_ _13\"></span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _13\"></span>ceduta <span class=\"_ _13\"></span>deve <span class=\"_ _13\"></span>essere<span class=\"_ _1\"></span> rilevata come u<span class=\"_ _1\"></span>tile o perdi<span class=\"_ _1\"></span>ta al Conto Econo<span class=\"_ _1\"></span>mico.<span class=\"_ _3d\"> </span>Aggregazioni di impresa Le  aggregazioni  aziendali  sono  rilevate  secondo  il <span class=\"_ _5\"> </span>metodo  dell\u2019acquisizi<span class=\"_ _1\"></span>one  (<span class=\"_ _7\"></span><span class=\"ff8\">acquisition </span>method<span class=\"ff1\">). Secondo <span class=\"_ _1\"></span>tale metodo:<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>  </span>i.<span class=\"ls0\"> <span class=\"_ _32\"> </span><span class=\"ff9\">il <span class=\"_ _16\"></span>corrispettivo <span class=\"_ _3\"></span>trasferito <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>un\u2019aggregazione <span class=\"_ _16\"></span>aziendale <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _3\"></span>valutato <span class=\"_ _16\"></span>al <span class=\"_ _3\"></span><span class=\"ff8\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\">, <span class=\"_ _16\"></span>calcolato </span></span></span></span>come <span class=\"_ _13\"></span>la <span class=\"_ _17\"></span>somma <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">fair <span class=\"_ _13\"></span>value<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _13\"></span>delle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>trasf<span class=\"_ _1\"></span>erite <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>delle <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _13\"></span>assunte <span class=\"_ _17\"></span>dal </span></span>Gruppo <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>degli<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>strumenti <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>capitale <span class=\"_ _4\"></span>emessi <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cambio <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> controllo <span class=\"_ _7\"></span>dell\u2019impresa <span class=\"_ _7\"></span>acquisita. <span class=\"_ _7\"></span>Gli <span class=\"_ _7\"></span>oneri <span class=\"_ _7\"></span>accessori <span class=\"_ _7\"></span>alla <span class=\"_ _4\"></span>transazione sono <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ilevati <span class=\"_ _7\"></span>nel Conto Economi<span class=\"_ _1\"></span>co nel momento in cui<span class=\"_ _1\"></span> sono soste<span class=\"_ _1\"></span>nuti; ii.<span class=\"ls0\"> <span class=\"_ _32\"> </span>alla <span class=\"_ _7\"></span>data di <span class=\"_ _7\"></span>acquisizione, le <span class=\"_ _7\"></span>attivit\u00e0 identificabili acquisite <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>le passivit\u00e0 <span class=\"_ _7\"></span>assun<span class=\"_ _1\"></span>te <span class=\"_ _7\"></span>sono<span class=\"_ _1\"></span> </span>rilevate <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value</span> <span class=\"_ _4\"></span><span class=\"ff9\">alla <span class=\"_ _7\"></span>data <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>acqui<span class=\"_ _1\"></span>sizione; <span class=\"_ _7\"></span>costituiscono <span class=\"_ _7\"></span>un\u2019eccezione <span class=\"_ _7\"></span>le <span class=\"_ _4\"></span>impos<span class=\"_ _1\"></span>te </span>differite <span class=\"_ _7\"></span>attive <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>passive, le <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>ssivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>benefici <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>dipendenti, <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>passivit\u00e0 o <span class=\"_ _4\"></span>strumenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>capitale <span class=\"_ _7\"></span>relativi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pagamenti <span class=\"_ _4\"></span>basa<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>azioni <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>\u2019impresa <span class=\"_ _4\"></span>acquisi<span class=\"_ _1\"></span>ta <span class=\"_ _4\"></span>o pagamenti <span class=\"_ _19\"> </span>basati <span class=\"_ _18\"> </span>su <span class=\"_ _19\"> </span>azioni <span class=\"_ _19\"> </span>relativi  al<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _19\"> </span>emessi <span class=\"_ _19\"> </span>in <span class=\"_ _18\"> </span>sostituzione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>contratti dell\u2019i<span class=\"_ _1\"></span>mpresa <span class=\"_ _19\"> </span>acquisi<span class=\"_ _1\"></span>ta, <span class=\"_ _19\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>(<span class=\"_ _7\"></span>o <span class=\"_ _15\"> </span>gruppi <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>e <span class=\"_ _19\"> </span>passivit<span class=\"ff1\">\u00e0) <span class=\"_ _19\"> </span>dest<span class=\"_ _1\"></span>inate <span class=\"_ _15\"> </span>alla </span>vendita, che sono<span class=\"_ _1\"></span> invece valutate<span class=\"_ _1\"></span> secondo il loro <span class=\"_ _1\"></span>principio di riferi<span class=\"_ _1\"></span>mento; iii.<span class=\"ls0\"> <span class=\"_ _32\"> </span><span class=\"ff9\">l\u2019avviamento <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>determi<span class=\"_ _1\"></span>nato <span class=\"_ _7\"></span>come <span class=\"_ _7\"></span>l\u2019eccedenza<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>tra la <span class=\"_ _7\"></span>somma <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>corrispet<span class=\"_ _1\"></span>tivi <span class=\"_ _7\"></span>trasferiti<span class=\"_ _1\"></span> </span></span>nell\u2019aggregazi<span class=\"_ _1\"></span>one <span class=\"_ _1b\"> </span>aziendale, <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>del <span class=\"_ _1b\"> </span>Patrimonio <span class=\"_ _14\"> </span>Netto <span class=\"_ _1b\"> </span>di <span class=\"_ _14\"> </span>pertinenza <span class=\"_ _1b\"> </span>di interessenze <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value</span> <span class=\"_ _4\"></span><span class=\"ff9\">dell<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _7\"></span>partecipazione <span class=\"_ _7\"></span>precedentement<span class=\"_ _1\"></span>e </span>detenuta <span class=\"_ _13\"></span>ne<span class=\"_ _1\"></span>ll\u2019impresa <span class=\"_ _17\"></span>acquisita <span class=\"_ _13\"> </span>rispet<span class=\"_ _1\"></span>to <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value<span class=\"ff1\"> <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>ne<span class=\"_ _1\"></span>tte <span class=\"_ _17\"></span>acquisite <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span> </span></span>passivit\u00e0 assunte alla data di <span class=\"_ _7\"></span>acquisizione. Se il valore delle attivit\u00e0 nette acquisite e passivit\u00e0 <span class=\"_ _3\"></span>assunte <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>acquisizione <span class=\"_ _1\"></span>eccede <span class=\"_ _16\"></span>la somma <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>corrispe<span class=\"_ _1\"></span>ttivi <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>rasferiti,<span class=\"_ _1\"></span> del <span class=\"_ _7\"></span>valore <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Patrimonio <span class=\"_ _7\"></span>Netto <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>pertinenza <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>interessenze <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>terzi <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _4\"></span>value</span> dell\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>partecipazione <span class=\"_ _7\"></span>precedentemente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>detenuta <span class=\"_ _7\"></span>nell\u2019impresa<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>acquisita, <span class=\"_ _7\"></span>tale eccedenza <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _3\"></span>rilevata <span class=\"_ _3\"></span>immedi<span class=\"_ _1\"></span>atamente <span class=\"_ _3\"></span>nel <span class=\"_ _16\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _16\"></span>come <span class=\"_ _3\"></span>provento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>derivante<span class=\"_ _1\"></span> dalla transazione <span class=\"_ _1\"></span>conclusa; iv. <span class=\"_ _32\"> </span>eventuali <span class=\"_ _4\"></span>corrispettivi <span class=\"_ _17\"></span>sottoposti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>condi<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>previsti <span class=\"_ _17\"></span>dal<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>contrat<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>aggregazi<span class=\"_ _1\"></span>one aziendale sono valutati <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _7\"></span>alla data di acquisizione ed <span class=\"_ _7\"></span>inclusi<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>nel valore <span class=\"_ _7\"></span>dei<span class=\"_ _1\"></span> </span></span>corrispettivi <span class=\"_ _2\"> </span>trasfe<span class=\"_ _1\"></span>riti <span class=\"_ _2\"> </span>nell<span class=\"_ _1\"></span>\u2019aggregazione <span class=\"_ _2\"> </span>azien<span class=\"_ _1\"></span>dale <span class=\"_ _2\"> </span>ai <span class=\"_ _2\"> </span>fini <span class=\"_ _2\"> </span>della <span class=\"_ _2\"> </span>determina<span class=\"_ _1\"></span>zione dell\u2019avvi<span class=\"_ _1\"></span>amento.<span class=\"ff1\"> </span>Nel <span class=\"_ _15\"> </span>caso <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>aggregazi<span class=\"_ _1\"></span>oni <span class=\"_ _15\"> </span>aziendali<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>avvenute <span class=\"_ _19\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _15\"> </span>fasi, <span class=\"_ _19\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>partecipazione <span class=\"_ _15\"> </span>precedentemen<span class=\"_ _1\"></span>te detenuta <span class=\"_ _7\"></span>nell\u2019<span class=\"_ _1\"></span>impresa <span class=\"_ _7\"></span>acqui<span class=\"_ _1\"></span>sita <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>rivalutata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value<span class=\"ff1\"> <span class=\"_ _7\"></span>alla <span class=\"_ _7\"></span>data di <span class=\"_ _7\"></span>acquisizion<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>controllo </span></span>e <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>utile <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>perdita <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>ne <span class=\"_ _1\"></span>consegue<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00e8 ril<span class=\"_ _1\"></span>evata <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>Conto <span class=\"_ _3\"></span>Economico. <span class=\"_ _3\"></span>Se <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>valori <span class=\"_ _3\"></span>iniziali di <span class=\"_ _5\"> </span>un\u2019aggregazione <span class=\"_ _9\"> </span>aziendale <span class=\"_ _5\"> </span>sono <span class=\"_ _9\"> </span>incomple<span class=\"_ _1\"></span>ti <span class=\"_ _9\"> </span>alla <span class=\"_ _5\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _5\"> </span>chiusura <span class=\"_ _9\"> </span>del <span class=\"_ _5\"> </span>bilancio <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>cui l\u2019aggregazion<span class=\"_ _1\"></span>e aziendale \u00e8 av<span class=\"ff1\">venuta<span class=\"_ _1\"></span>, il Gruppo<span class=\"_ _1\"></span> riporta nel prop<span class=\"_ _1\"></span>rio Bilanci<span class=\"_ _1\"></span>o consolidato i<span class=\"_ _1\"></span> valori<span class=\"_ _3d\"> </span></span>provvisori degli <span class=\"_ _7\"></span>elementi per <span class=\"_ _7\"></span>cui non <span class=\"_ _7\"></span>pu\u00f2 <span class=\"_ _7\"></span>essere conclusa la <span class=\"_ _7\"></span>rilevazione. <span class=\"_ _7\"></span>Tal<span class=\"_ _1\"></span>i valori <span class=\"_ _7\"></span>provvisori sono <span class=\"_ _7\"></span>rettificati <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>period<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>misura<span class=\"_ _1\"></span>zione <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>ten<span class=\"_ _1\"></span>ere <span class=\"_ _7\"></span>conto <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>nuove <span class=\"_ _7\"></span>informazioni <span class=\"_ _7\"></span>ottenute su <span class=\"_ _1\"></span>fatti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>circostanze <span class=\"_ _3\"></span>esistenti <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>acquisizione <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>note, <span class=\"_ _1\"></span>avrebb<span class=\"_ _1\"></span>ero <span class=\"_ _1\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effetti <span class=\"_ _3\"></span>sul valore delle attivi<span class=\"_ _1\"></span>t\u00e0 e passivi<span class=\"_ _1\"></span>t\u00e0 riconosciute a<span class=\"_ _1\"></span> tale data. Nell\u2019ambi<span class=\"_ _1\"></span>to del passag<span class=\"_ _1\"></span>gio agli<span class=\"_ _1\"></span> IFRS, il<span class=\"_ _1\"></span> Gruppo <span class=\"_ _1\"></span>ha deci<span class=\"_ _1\"></span>so di ri<span class=\"_ _1\"></span>determina<span class=\"_ _1\"></span>re solo <span class=\"_ _1\"></span>le aggregazi<span class=\"_ _1\"></span>oni aziendali avvenu<span class=\"_ _1\"></span>te successivamente<span class=\"_ _1\"></span> al 1 gennai<span class=\"_ _3\"></span>o 2004. Per le acquisizioni<span class=\"_ _1\"></span> avvenute prima di<span class=\"_ _1\"></span> tale <span class=\"_ _15\"> </span>data, <span class=\"_ _13\"> </span>l\u2019avviamento <span class=\"_ _13\"> </span>corr<span class=\"_ _7\"></span>isponde<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>all\u2019importo <span class=\"_ _13\"> </span>contabilizzato <span class=\"_ _15\"> </span>second<span class=\"ff1\">o <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>preceden<span class=\"_ _1\"></span>ti <span class=\"_ _15\"> </span>principi </span>contabili (Principi<span class=\"_ _1\"></span> Contabil<span class=\"_ _1\"></span>i Italiani). Criteri di valutazione Attivit\u00e0 immateriali a vita definita Le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>immateriali <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>costituite <span class=\"_ _1f\"> </span>da <span class=\"_ _1f\"> </span>elementi <span class=\"_ _1f\"> </span>non <span class=\"_ _1f\"> </span>monetari, <span class=\"_ _1f\"> </span>chiaramente<span class=\"_ _1\"></span> identificabili<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>privi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>consistenza <span class=\"_ _16\"></span>fisica, <span class=\"_ _16\"></span>controllabil<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>ed <span class=\"_ _3\"></span>atti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>generare <span class=\"_ _16\"></span>benefici <span class=\"_ _16\"></span>economici <span class=\"_ _16\"></span>futuri. Le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>vita <span class=\"_ _7\"></span>definita, rappresentate <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>diritti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>breve<span class=\"_ _1\"></span>tto <span class=\"_ _7\"></span>industriale e <span class=\"_ _7\"></span>di utilizzazione <span class=\"_ _7\"></span>delle <span class=\"_ _7\"></span>opere <span class=\"_ _7\"></span>d\u2019ingegno, <span class=\"_ _7\"></span>concessioni, <span class=\"_ _4\"></span>li<span class=\"_ _1\"></span>cenze, <span class=\"_ _7\"></span>marchi <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>diritti <span class=\"_ _7\"></span>simili <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>dai <span class=\"_ _4\"></span>software,<span class=\"_ _1\"></span> sono <span class=\"_ _13\"> </span>r<span class=\"_ _7\"></span>ilevate <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>costo, <span class=\"_ _13\"></span>comprensivo <span class=\"_ _13\"></span>dei <span class=\"_ _15\"> </span>costi <span class=\"_ _13\"></span>accessori <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>diretta <span class=\"_ _15\"> </span>imputazion<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>necessari <span class=\"_ _13\"></span>a rendere le attivi<span class=\"_ _1\"></span>t\u00e0 disponibi<span class=\"_ _1\"></span>li all\u2019uso. <span class=\"ff1\"> </span>Per ciascuna attivit\u00e0 imm<span class=\"_ _1\"></span>ateriale al momento di prima rilevazi<span class=\"_ _1\"></span>one viene determinata la<span class=\"_ _1\"></span> vita util<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un'analisi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fattori<span class=\"_ _1\"></span> ril<span class=\"_ _1\"></span>evanti, <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>prevedibi<span class=\"_ _1\"></span>le limite al periodo in cui <span class=\"_ _1\"></span>ci si attende<span class=\"_ _1\"></span> che si generer<span class=\"_ _1\"></span>anno flussi di cas<span class=\"_ _1\"></span>sa in entrata per il Gruppo, l'attivit\u00e0  immateriale  viene <span class=\"_ _5\"> </span>considerata  a <span class=\"_ _5\"> </span>vita  utile <span class=\"_ _5\"> </span>indefinita.  La <span class=\"_ _5\"> </span>stima <span class=\"_ _5\"> </span>della  vita <span class=\"_ _5\"> </span>utile <span class=\"_ _5\"> </span>e riesaminata  con  periodicit\u00e0 <span class=\"_ _5\"> </span>annuale  ed <span class=\"_ _5\"> </span>eventuali<span class=\"_ _1\"></span>  cambiamenti, <span class=\"_ _5\"> </span>laddove  necessari,  sono apportati <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>applicazi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>prospe<span class=\"_ _1\"></span>ttica<span class=\"ls3\">. <span class=\"_ _13\"></span></span>Le <span class=\"_ _13\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _13\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>sono <span class=\"_ _17\"></span>eliminate <span class=\"_ _13\"></span>dal <span class=\"_ _17\"></span>bilancio <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span> momento dell<span class=\"_ _1\"></span>a vendita o<span class=\"_ _1\"></span> quando non<span class=\"_ _1\"></span> sussistono b<span class=\"_ _1\"></span>enefici economi<span class=\"_ _1\"></span>ci futuri a<span class=\"_ _1\"></span>ttesi dal loro<span class=\"_ _1\"></span> uso e l'eventuale <span class=\"_ _17\"></span>perdita <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>utile <span class=\"_ _17\"></span>(calcolata <span class=\"_ _17\"></span>come <span class=\"_ _17\"></span>diffe<span class=\"_ _1\"></span>renza <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cessione <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di carico) viene rilevata<span class=\"_ _1\"></span> a conto econo<span class=\"_ _1\"></span>mico nell'ann<span class=\"_ _1\"></span>o della suddet<span class=\"_ _1\"></span>ta eliminazi<span class=\"_ _1\"></span>one. Le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>aventi <span class=\"_ _5\"> </span>vita <span class=\"_ _5\"> </span>utile <span class=\"_ _5\"> </span>def<span class=\"_ _7\"></span>inita<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>sono <span class=\"_ _9\"> </span>esposte <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>netto  dei <span class=\"_ _9\"> </span>relativi ammortamen<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>accumula<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span>ventuali <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>dete<span class=\"_ _1\"></span>rminate <span class=\"_ _13\"></span>se<span class=\"_ _1\"></span>condo <span class=\"_ _13\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>modalit\u00e0 descritte <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"> </span>seguito. <span class=\"_ _15\"> </span>L\u2019ammorta<span class=\"_ _1\"></span>mento <span class=\"_ _13\"> </span>ha <span class=\"_ _15\"> </span>inizio <span class=\"_ _13\"> </span>quando <span class=\"_ _13\"> </span>l\u2019attivit\u00e0 <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _15\"> </span>disponi<span class=\"_ _1\"></span>bile <span class=\"_ _13\"> </span>a<span class=\"_ _7\"></span>ll\u2019uso <span class=\"_ _13\"> </span>ed <span class=\"_ _15\"> </span>\u00e8 ripartito <span class=\"_ _17\"></span>sistematicament<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>relazione <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>esidua <span class=\"_ _17\"></span>possibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>util<span class=\"_ _1\"></span>izzazione <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>stessa <span class=\"_ _17\"></span>e cio\u00e8 sulla base della vita utile. <span class=\"_ _7\"></span>Nell\u2019ese<span class=\"_ _1\"></span>rcizio in cui l\u2019attivit\u00e0 immateriale diviene disponibil<span class=\"_ _1\"></span>e per l\u2019uso l\u2019ammortamento \u00e8 <span class=\"_ _7\"></span>determinato tenendo <span class=\"_ _7\"></span>c<span class=\"ff1\">onto <span class=\"_ _7\"></span>del momento effettivo in <span class=\"_ _7\"></span>cui <span class=\"_ _7\"></span>la condizione </span>si manifesta.  Di <span class=\"ls0\">seguito la tabella con l<span class=\"_ _1\"></span>e aliquote medi<span class=\"_ _1\"></span>e di ammortamento<span class=\"_ _1\"></span>: </span><div class=\"gs4\"><table class=\"s w20e h15e\" id=\"_989d4393-4eb9-4803-a6b3-84b3ff064300\"><tr><td class=\"c x18e y1018 w8f h13\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Categoria </div></td><td class=\"c x18f y1018 w90 h13\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Aliquota media<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x18e y1019 w8f h13\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Costi di sviluppo<span class=\"_ _1\"></span> </div></td><td class=\"c x18f y1019 w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">20,0% </div></td></tr><tr><td class=\"c x18e y101a w8f h13\"><div class=\"t m0 xf hb y25f ff9 fs5 fc0 sc0 ls0 ws0\">Dir. di brev. ind.<span class=\"_ _1\"></span> e dir. util. ope<span class=\"_ _1\"></span>re d\u2019inge<span class=\"_ _1\"></span>gno<span class=\"ff1\"> </span></div></td><td class=\"c x18f y101a w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">26,5% </div></td></tr><tr><td class=\"c x18e y101b w8f h13\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Marchi, conce<span class=\"_ _1\"></span>ssioni e licenze </div></td><td class=\"c x18f y101b w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">10,0% </div></td></tr><tr><td class=\"c x18e y101c w8f h13\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x18f y101c w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">28,0% </div></td></tr></table></div><div class=\"c w2 h0 gs5\"><div class=\"t m0 x0 h8 y2f0 ff4 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h8 y9ce ff4 fs2 fc1 sc0 ls0 ws0\">Attivit\u00e0 immateriali a vita indefinita </div><div class=\"t m0 x0 h5 y9cf ff1 fs2 fc1 sc0 ls0 ws0\">Testate Editoriali </div><div class=\"t m0 x4 h10 y9d0 ff1 fs7 fc0 sc0 ls0 ws0\">Le <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>imma<span class=\"_ _1\"></span>teriali <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _13\"></span>indefinita <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>quelle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>quali, <span class=\"_ _17\"></span>sulla <span class=\"_ _17\"></span>base <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h1e y9d1 ff9 fs7 fc0 sc0 ls0 ws0\">un\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>utti <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>at<span class=\"_ _1\"></span>tori <span class=\"_ _1\"></span>rilevanti, <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>c\u2019\u00e8 <span class=\"_ _3\"></span>un p<span class=\"_ _1\"></span>revedibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limite <span class=\"_ _3\"></span>al pe<span class=\"_ _1\"></span>riodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>ci <span class=\"_ _3\"></span>si attende <span class=\"_ _3\"></span>che </div><div class=\"t m0 x0 h10 y9d2 ff1 fs7 fc0 sc0 ls0 ws0\">si genereranno flussi <span class=\"_ _7\"></span>di cassa <span class=\"_ _7\"></span>in entrata per <span class=\"_ _7\"></span>il Gruppo. <span class=\"_ _7\"></span>Le Testate Editoriali sono considerate </div><div class=\"t m0 x0 h10 y9d3 ff1 fs7 fc0 sc0 ls0 ws0\">attivit\u00e0 a vita u<span class=\"_ _1\"></span>tile indefinita. </div><div class=\"t m0 x4 h10 y9d4 ff1 fs7 fc0 sc0 ls0 ws0\">Le <span class=\"_ _4\"></span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>indefinita <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>inizi<span class=\"_ _1\"></span>almente <span class=\"_ _4\"></span>rilevate <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>acqui<span class=\"_ _1\"></span>sto, </div><div class=\"t m0 x0 h10 y85d ff1 fs7 fc0 sc0 ls0 ws0\">determinato <span class=\"_ _7\"></span>secondo <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>stesse <span class=\"_ _7\"></span>modalit\u00e0 <span class=\"_ _4\"></span>indi<span class=\"_ _1\"></span>cate <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>vita <span class=\"_ _7\"></span>definita, <span class=\"_ _7\"></span>ma </div><div class=\"t m0 x0 h10 y9d5 ff1 fs7 fc0 sc0 ls0 ws0\">successivamente <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>ammortizzate<span class=\"ls6\">, <span class=\"_ _3\"></span><span class=\"ls0\">bens\u00ec <span class=\"_ _1\"></span>sogge<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>annualmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>piu <span class=\"_ _1\"></span>frequentemente,<span class=\"_ _1\"></span> </span></span></div><div class=\"t m0 x0 h10 y9d6 ff1 fs7 fc0 sc0 ls0 ws0\">se <span class=\"_ _7\"></span>specifici <span class=\"_ _7\"></span>eventi <span class=\"_ _7\"></span>indicano <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>possibili<span class=\"_ _1\"></span>t<span class=\"ls2\">\u00e0 <span class=\"_ _4\"></span></span>che <span class=\"_ _7\"></span>abbiano <span class=\"_ _7\"></span>subito <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>valore, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>verifiche </div><div class=\"t m0 x0 h10 y9d7 ff1 fs7 fc0 sc0 ls0 ws0\">finalizzate <span class=\"_ _15\"> </span>ad <span class=\"_ _13\"></span>accertare <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>loro <span class=\"_ _15\"> </span>valore <span class=\"_ _13\"></span>secondo <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>modali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _15\"> </span>descritte <span class=\"_ _15\"> </span>nel </div><div class=\"t m0 x0 h10 y686 ff1 fs7 fc0 sc0 ls0 ws0\">seguito <span class=\"_ _4\"></span>(si <span class=\"_ _17\"></span>riman<span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>Nota <span class=\"_ _4\"></span>n. <span class=\"_ _4\"></span>2). <span class=\"_ _17\"></span>Eventual<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>svalutazioni <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>rip<span class=\"_ _1\"></span>ristinate <span class=\"_ _4\"></span>qualora <span class=\"_ _4\"></span>vengano </div><div class=\"t m0 x0 h10 y11 ff1 fs7 fc0 sc0 ls0 ws0\">meno i motivi<span class=\"_ _1\"></span> che le hanno genera<span class=\"_ _1\"></span>te. </div><div class=\"t m0 x0 h8 y9d8 ff4 fs2 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h8 y155 ff4 fs2 fc1 sc0 ls0 ws0\">Immobili, impianti e macchinari </div><div class=\"t m0 x4 h10 y897 ff1 fs7 fc0 sc0 ls0 ws0\">Gli <span class=\"_ _5\"> </span>immobili, <span class=\"_ _9\"> </span>impian<span class=\"_ _1\"></span>ti <span class=\"_ _9\"> </span>e <span class=\"_ _5\"> </span>macchinari <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>rilevati <span class=\"_ _9\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>costo, <span class=\"_ _5\"> </span>comprensivo <span class=\"_ _5\"> </span>dei <span class=\"_ _5\"> </span>costi </div><div class=\"t m0 x0 h1e y668 ff9 fs7 fc0 sc0 ls0 ws0\">accessori di<span class=\"_ _1\"></span>rettamente<span class=\"_ _1\"></span> imputabili<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>necessari <span class=\"_ _1\"></span>alla me<span class=\"_ _1\"></span>ssa <span class=\"_ _1\"></span>in fun<span class=\"_ _1\"></span>zione del <span class=\"_ _3\"></span>bene per l\u2019uso <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 y9d9 ff1 fs7 fc0 sc0 ls0 ws0\">\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _1\"></span>acquistato,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>incrementato, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bbligazion<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>att<span class=\"_ _7\"></span>uali, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>val<span class=\"_ _7\"></span>ore <span class=\"_ _3\"></span>attuale <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>costo </div><div class=\"t m0 x0 h10 y66 ff9 fs7 fc0 sc0 ls0 ws0\">stimato per lo s<span class=\"_ _1\"></span>mantellamento<span class=\"_ _1\"></span> e la rimozione<span class=\"_ _1\"></span> dell\u2019attivit\u00e0.<span class=\"_ _1\"></span> <span class=\"ff1\"> </span></div><div class=\"t m0 x4 h1e y9da ff9 fs7 fc0 sc0 ls0 ws0\">Gli oneri finanzi<span class=\"_ _1\"></span>ari che sono di<span class=\"_ _1\"></span>rettamente imputa<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span> all\u2019acquisizione, all<span class=\"_ _1\"></span>a costruzione o<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 y9db ff1 fs7 fc0 sc0 ls0 ws0\">alla <span class=\"_ _4\"></span>produzione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>bene, <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>capitalizzati <span class=\"_ _4\"></span>come <span class=\"_ _17\"></span>parte <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>costo <span class=\"_ _17\"></span>del <span class=\"_ _4\"></span>bene <span class=\"_ _17\"></span>stesso <span class=\"_ _4\"></span>f<span class=\"_ _7\"></span>ino <span class=\"_ _4\"></span>al </div><div class=\"t m0 x0 h10 y9dc ff9 fs7 fc0 sc0 ls0 ws0\">momento in cui il<span class=\"_ _1\"></span> bene \u00e8 pronto<span class=\"_ _1\"></span> per l\u2019uso previs<span class=\"_ _1\"></span>to o la vendita<span class=\"_ _1\"></span>.<span class=\"ff1\"> </span></div><div class=\"t m0 x4 h10 y6c0 ff1 fs7 fc0 sc0 ls0 ws0\">Gli <span class=\"_ _17\"></span>oneri <span class=\"_ _17\"></span>sos<span class=\"_ _1\"></span>tenuti <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>le <span class=\"_ _4\"></span>m<span class=\"_ _7\"></span>anutenzioni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>ripa<span class=\"_ _1\"></span>razioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>na<span class=\"_ _1\"></span>tura <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>rdinaria <span class=\"_ _17\"></span>e/o<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>ciclica </div><div class=\"t m0 x0 h1e y1b ff9 fs7 fc0 sc0 ls0 ws0\">sono <span class=\"_ _5\"> </span>direttamente<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>imputati  al <span class=\"_ _5\"> </span>Conto <span class=\"_ _5\"> </span>Economic<span class=\"_ _1\"></span>o <span class=\"_ _5\"> </span>dell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _5\"> </span>in  cui <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>sostenuti.  La </div><div class=\"t m0 x0 h10 y94b ff9 fs7 fc0 sc0 ls0 ws0\">capitalizzazion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>dei <span class=\"_ _17\"></span>cost<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>inerenti <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>ampliamento,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l\u2019ammodernamento <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>miglior<span class=\"_ _7\"></span><span class=\"ff1\">amento <span class=\"_ _4\"></span>degli </span></div><div class=\"t m0 x0 h10 y9dd ff1 fs7 fc0 sc0 ls0 ws0\">elementi strutturali di pro<span class=\"_ _1\"></span>priet\u00e0 o in uso da terzi, \u00e8 effettua<span class=\"_ _1\"></span>ta esclusivamente nei<span class=\"_ _1\"></span> limiti in cui gli </div><div class=\"t m0 x0 h10 y9de ff1 fs7 fc0 sc0 ls0 ws0\">stessi rispo<span class=\"_ _1\"></span>ndano <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>requi<span class=\"_ _1\"></span>siti <span class=\"_ _1\"></span>per esse<span class=\"_ _1\"></span>re sep<span class=\"_ _1\"></span>aratamente<span class=\"_ _1\"></span> cl<span class=\"_ _1\"></span>assificati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o parte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 y9df ff1 fs7 fc0 sc0 ls0 ws0\">attivit\u00e0 applican<span class=\"_ _1\"></span>do il criterio del<span class=\"_ _1\"></span> <span class=\"ff8\">component approach</span>.<span class=\"_ _1\"></span> </div></div>Gli <span class=\"_ _15\"> </span>immobil<span class=\"_ _1\"></span>i, <span class=\"_ _15\"> </span>impianti <span class=\"_ _13\"> </span>e <span class=\"_ _15\"> </span>macchinari <span class=\"_ _13\"></span>sono <span class=\"_ _15\"> </span>esposti <span class=\"_ _15\"> </span>al <span class=\"_ _13\"> </span>netto <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>relativi<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>ammortamenti<span class=\"_ _1\"></span> accumulati <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>eventuali <span class=\"_ _13\"></span>perdite <span class=\"_ _15\"> </span>di <span class=\"_ _13\"></span>valore <span class=\"_ _15\"> </span>deter<span class=\"_ _1\"></span>minate <span class=\"_ _15\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>base <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>modalit\u00e0 <span class=\"_ _13\"> </span>descritte <span class=\"_ _15\"> </span>nel seguito. <span class=\"_ _7\"></span>L\u2019ammor<span class=\"_ _1\"></span>tamento \u00e8 <span class=\"_ _7\"></span>calcolato <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>quote <span class=\"_ _7\"></span>costanti<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>alla vita <span class=\"_ _7\"></span>utile <span class=\"_ _7\"></span>st<span class=\"_ _7\"></span><span class=\"ff1\">imata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>bene </span>per <span class=\"_ _4\"></span>l\u2019impresa, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>riesaminata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>periodicit\u00e0 <span class=\"_ _4\"></span>annuale <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>eventuali<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cambiamenti, <span class=\"_ _4\"></span>laddove<span class=\"_ _1\"></span> necessari, sono ap<span class=\"_ _1\"></span>portati con appli<span class=\"_ _1\"></span>cazione prospettica. Le principali al<span class=\"_ _1\"></span>iquote economico-tecniche utili<span class=\"_ _1\"></span>zzate, nonch\u00e9 le vite utili<span class=\"_ _1\"></span> stimate sono le seguenti: <table class=\"s w20f h15f\" id=\"_08f720e6-2188-467a-b879-a8063480ea90\"><tr><td></td><td class=\"c x191 y101d w93 hc9\"><div class=\"t m0 x1d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Vita Utile </div></td><td class=\"c x192 y101d w94 hc9\"><div class=\"t m0 x97 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Aliquota econom<span class=\"_ _1\"></span>ico tecnica </div><div class=\"t m0 xc5 hb y9e1 ff1 fs5 fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y101e w92 hc9\"><div class=\"t m0 x1 hb y101 ff9 fs5 fc0 sc0 ls0 ws0\">Fabbricati destinati<span class=\"_ _1\"></span> all\u2019industria<span class=\"ff1\"> </span></div></td><td class=\"c x191 y101e w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">30 anni </div></td><td class=\"c x192 y101e w94 hc9\"><div class=\"t m0 x49 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">3,33% </div></td></tr><tr><td class=\"c x193 y101f w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Costruzioni legger<span class=\"_ _1\"></span>e  </div></td><td class=\"c x191 y101f w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">10 anni </div></td><td class=\"c x192 y101f w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">10%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1020 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Macchinari opera<span class=\"_ _1\"></span>tori non automa<span class=\"_ _1\"></span>tici e impian<span class=\"_ _1\"></span>ti </div><div class=\"t m0 x1 hb y9e3 ff1 fs5 fc0 sc0 ls0 ws0\">generici </div></td><td class=\"c x191 y1020 w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">10 anni </div></td><td class=\"c x192 y1020 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">10%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1021 w92 heb\"><div class=\"t m0 x1 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">Rotative da sta<span class=\"_ _1\"></span>mpa per carta <span class=\"_ _1\"></span>in bobine </div></td><td class=\"c x191 y1021 w93 heb\"><div class=\"t m0 x7d hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">15 anni </div></td><td class=\"c x192 y1021 w94 heb\"><div class=\"t m0 x49 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">6,67% </div></td></tr><tr><td class=\"c x193 y1022 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Attrezzatura <span class=\"_ _1\"></span>varia e minuta </div></td><td class=\"c x191 y1022 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">4 anni </div></td><td class=\"c x192 y1022 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1023 w92 heb\"><div class=\"t m0 x1 hb y9e5 ff9 fs5 fc0 sc0 ls0 ws0\">Mobili e macch<span class=\"_ _1\"></span>ine d\u2019ufficio<span class=\"ff1\"> </span></div></td><td class=\"c x191 y1023 w93 heb\"><div class=\"t m0 x28 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">8 anni </div></td><td class=\"c x192 y1023 w94 heb\"><div class=\"t m0 x49 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">12,5%</div><div class=\"t m0 x15 h35 y9e7 ff1 fsd fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y1024 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Autoveicoli da <span class=\"_ _1\"></span>trasporto </div></td><td class=\"c x191 y1024 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">5 anni </div></td><td class=\"c x192 y1024 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">20%</div><div class=\"t m0 x15 h35 y8e6 ff1 fsd fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y1025 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Autoveicoli, moto<span class=\"_ _1\"></span>veicoli e <span class=\"_ _1\"></span>simili </div></td><td class=\"c x191 y1025 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">4 anni </div></td><td class=\"c x192 y1025 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr></table>I <span class=\"_ _4\"></span>terreni, <span class=\"_ _17\"></span>si<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>liberi <span class=\"_ _4\"></span>da <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>struzione <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>annessi <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>fabbricati <span class=\"_ _4\"></span>civili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>industriali, <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>sono ammortizzati in quan<span class=\"_ _1\"></span>to elementi<span class=\"_ _1\"></span> a vita utile il<span class=\"_ _1\"></span>limitata. Qualora <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>bene <span class=\"_ _15\"> </span>oggetto<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>ammortamento <span class=\"_ _13\"> </span>sia <span class=\"_ _15\"> </span>composto <span class=\"_ _13\"> </span>da <span class=\"_ _15\"> </span>elementi <span class=\"_ _15\"> </span>distintamente<span class=\"_ _1\"></span> identificabili<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>vita <span class=\"_ _9\"> </span>utile <span class=\"_ _9\"> </span>differisce <span class=\"_ _9\"> </span>significativamen<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>da <span class=\"_ _9\"> </span>quella <span class=\"_ _9\"> </span>delle <span class=\"_ _5\"> </span>altre <span class=\"_ _a\"> </span>parti <span class=\"_ _9\"> </span>che compongono <span class=\"_ _3\"></span>l\u2019attivit\u00e0, <span class=\"_ _3\"></span>l\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>effettua<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>separatamente <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>cias<span class=\"_ _1\"></span>cuna <span class=\"_ _3\"></span>dell<span class=\"ff1\">e parti <span class=\"_ _3\"></span>che </span>compongono il bene<span class=\"_ _1\"></span> in appli<span class=\"_ _1\"></span>cazione del principi<span class=\"_ _1\"></span>o del <span class=\"ff8\">component approach<span class=\"_ _1\"></span>. </span>Al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>vendita <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>quando <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>sussi<span class=\"_ _1\"></span>stono <span class=\"_ _13\"></span>bene<span class=\"_ _1\"></span>fici <span class=\"_ _13\"></span>economici <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>uturi <span class=\"_ _13\"></span>attesi<span class=\"_ _1\"></span> dall\u2019uso <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>immobili, <span class=\"_ _17\"></span>impianti <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>macchinari, <span class=\"_ _17\"></span>essi <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>eli<span class=\"_ _1\"></span>minati <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>bilan<span class=\"_ _1\"></span>cio <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>l\u2019<span class=\"_ _1\"></span>eventuale perdita o utile (calcolata come<span class=\"_ _1\"></span> differenza tra il valore di cession<span class=\"_ _1\"></span>e e il valore di netto contabile) viene rilevata a Con<span class=\"_ _1\"></span>to Econ<span class=\"_ _1\"></span>omico nell\u2019anno del<span class=\"_ _1\"></span>la suddetta eli<span class=\"_ _1\"></span>minazione.<span class=\"_ _3d\"> </span>Leasing Locatario  lndividuazi<span class=\"_ _1\"></span>one del leasing  Alla <span class=\"_ _4\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>inizio <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>contratto <span class=\"_ _4\"></span>(<span class=\"ff8\">inception <span class=\"_ _17\"></span>date</span>, <span class=\"_ _4\"></span>anteriore <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>stipula <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto <span class=\"_ _17\"></span>e quella <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>rti <span class=\"_ _4\"></span>si <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mpegnano <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>rispettare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>termini <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>trattuali), <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successivamente, <span class=\"_ _4\"></span>ad ogni <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>odifica<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>termini <span class=\"_ _3\"></span>e dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>condizion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>ttuali, <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>stesso <span class=\"_ _1\"></span>contiene<span class=\"_ _1\"></span> o <span class=\"_ _17\"></span>rappresenta <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"></span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\">. <span class=\"_ _17\"></span>In <span class=\"_ _17\"></span>particol<span class=\"_ _1\"></span>are, <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tratto <span class=\"_ _4\"></span>contiene <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>rappres<span class=\"_ _1\"></span>enta <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>se </span></span>trasferisce <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>diritto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>controllare <span class=\"_ _13\"></span>l'utilizzo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>bene <span class=\"_ _13\"></span>identificato, <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>periodo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tempo<span class=\"_ _3d\"> </span>stabilito, in cambio di un corrispettivo. Per valutare se un contratto contiene o rappresenta un leasing<span class=\"ff1\"> la societ\u00e0:<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">valuta se<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>tto al<span class=\"_ _1\"></span>l'attiv<span class=\"_ _1\"></span>ita i<span class=\"_ _1\"></span>dentificata, <span class=\"_ _3\"></span>detiene il <span class=\"_ _3\"></span>diritto di <span class=\"_ _1\"></span>ottene<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sostanz<span class=\"_ _1\"></span>ialmente <span class=\"_ _3\"></span>tutti </span></span>i benefici econo<span class=\"_ _1\"></span>mici connessi<span class=\"_ _1\"></span> con il suo utili<span class=\"_ _1\"></span>zzo lungo tu<span class=\"_ _1\"></span>tto il periodo di util<span class=\"_ _1\"></span>izzo; \u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">verifica <span class=\"_ _4\"></span>se <span class=\"_ _17\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>contratto <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>iferisce <span class=\"_ _4\"></span>all'utilizzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>specificata, <span class=\"_ _4\"></span>esplicitamente <span class=\"_ _4\"></span>o </span></span>implicitamente<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>fisicamente <span class=\"_ _4\"></span>distinta<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>rappresentante <span class=\"_ _4\"></span>sostanzialmen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>tutta <span class=\"_ _4\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>capacit\u00e0 di <span class=\"_ _17\"></span>un'attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>fisi<span class=\"_ _1\"></span>camente <span class=\"_ _4\"></span>distinta. <span class=\"_ _17\"></span>Se <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>fornitore <span class=\"_ _4\"></span>ha <span class=\"_ _17\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _17\"></span>sostanziale <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>sostituzione, l'attivit\u00e0 non e i<span class=\"_ _1\"></span>dentificata<span class=\"_ _1\"></span>; \u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">verifica <span class=\"_ _16\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>dirigere <span class=\"_ _16\"></span>l'utilizzo <span class=\"_ _3\"></span>dell'attivit\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _16\"></span>La <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>ritiene <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>godere <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>questo </span></span>diritto quando<span class=\"_ _1\"></span> ha i<span class=\"_ _1\"></span> diritti <span class=\"_ _1\"></span>per assu<span class=\"_ _1\"></span>mere l<span class=\"_ _1\"></span>e decision<span class=\"_ _1\"></span>i che sono <span class=\"_ _1\"></span>le pi<span class=\"_ _1\"></span>\u00f9 ril<span class=\"_ _1\"></span>evanti <span class=\"_ _1\"></span>per cambiare<span class=\"_ _1\"></span> la modalit\u00e0 e la final<span class=\"_ _1\"></span>it\u00e0 di utili<span class=\"_ _1\"></span>zzo dell'attivita stess<span class=\"_ _1\"></span>a.  Per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>contenenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>piu <span class=\"_ _4\"></span>componenti, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span>, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>quindi <span class=\"_ _4\"></span>rientranti<span class=\"_ _1\"></span> sotto <span class=\"_ _19\"> </span>altri <span class=\"_ _19\"> </span>prin<span class=\"_ _1\"></span>cipi <span class=\"_ _19\"> </span>conta<span class=\"_ _1\"></span>bili, <span class=\"_ _19\"> </span>occorre <span class=\"_ _15\"> </span>separare <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>singole <span class=\"_ _19\"> </span>componenti <span class=\"_ _19\"> </span>alle <span class=\"_ _15\"> </span>quali <span class=\"_ _19\"> </span>applicare <span class=\"_ _15\"> </span>i rispettivi princi<span class=\"_ _1\"></span>pi contabili. La <span class=\"_ _19\"> </span>durata<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _19\"> </span><span class=\"ff8\">lea<span class=\"_ _1\"></span>sing<span class=\"ff1\"> <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>nizia <span class=\"_ _15\"> </span>quando <span class=\"_ _19\"> </span>il <span class=\"_ _15\"> </span>locatore <span class=\"_ _19\"> </span>met<span class=\"_ _1\"></span>te <span class=\"_ _19\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>bene <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>disposizione <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>locatario </span></span>(<span class=\"ff8\">commencement<span class=\"_ _1\"></span> date<span class=\"_ _1\"></span><span class=\"ff1\">) e<span class=\"_ _1\"></span>d \u00e8 <span class=\"_ _3\"></span>determinata <span class=\"_ _1\"></span>consider<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>annull<span class=\"_ _1\"></span>abile <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto,<span class=\"_ _1\"></span> </span></span>cio\u00e8 <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>periodo <span class=\"_ _4\"></span>durante <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>parti <span class=\"_ _4\"></span>hanno <span class=\"_ _4\"></span>dei <span class=\"_ _17\"></span>diritti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>degli <span class=\"_ _17\"></span>obbl<span class=\"_ _1\"></span>ighi <span class=\"_ _4\"></span>legalmente <span class=\"_ _4\"></span>esecutivi (<span class=\"ff8\">enforceable</span>) e incl<span class=\"_ _1\"></span>ude anche i <span class=\"ff8\">rent-<span class=\"_ _1\"></span>free period<span class=\"ff1\">. A<span class=\"_ _1\"></span> tale durata si aggiun<span class=\"_ _1\"></span>ge: </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">il <span class=\"_ _16\"></span>periodo <span class=\"_ _3\"></span>coperto <span class=\"_ _3\"></span>da <span class=\"_ _16\"></span>un'opzione <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>rinnovo <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _16\"></span>(\"opzione <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>pror<span class=\"_ _7\"></span>oga\" <span class=\"_ _16\"></span>o <span class=\"_ _3\"></span><span class=\"ff8\">renewal </span></span></span>option<span class=\"ff1\">), quando la<span class=\"_ _1\"></span> societ\u00e0 \u00e8 ragi<span class=\"_ _1\"></span>onevolmente cer<span class=\"_ _1\"></span>ta di esercitare<span class=\"_ _1\"></span> tale opzione; </span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">i <span class=\"_ _19\"> </span>periodi<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>successivi <span class=\"_ _15\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>risoluzione <span class=\"_ _15\"> </span>(\"opzione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>risol<span class=\"_ _1\"></span>uzione\" <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span><span class=\"ff8\">termination </span></span></span>option<span class=\"ff1\">), quando la<span class=\"_ _1\"></span> societ\u00e0 \u00e8 ragi<span class=\"_ _1\"></span>onevolmente cer<span class=\"_ _1\"></span>ta di non esercita<span class=\"_ _1\"></span>re tale opzi<span class=\"_ _1\"></span>one. <span class=\"ff8\"> </span></span>Le <span class=\"_ _17\"></span>opzioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>risoluzione <span class=\"_ _17\"></span>detenute <span class=\"_ _17\"></span>solo <span class=\"_ _17\"></span>dal <span class=\"_ _13\"></span>loca<span class=\"_ _1\"></span>tore <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>considerate. <span class=\"_ _17\"></span> <span class=\"_ _17\"></span>La <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>agionevol<span class=\"_ _1\"></span>e certezza <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>ese<span class=\"_ _1\"></span>rcitare <span class=\"_ _13\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>meno <span class=\"_ _13\"></span>un'opzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>pr<span class=\"_ _1\"></span>oroga <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>risoluzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>prev<span class=\"_ _1\"></span>ista <span class=\"_ _13\"></span>dal <span class=\"_ _13\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _13\"></span>\u00e8 verificata <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>decorrenza, <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span>siderando <span class=\"_ _4\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fatti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>circo<span class=\"_ _1\"></span>stanze <span class=\"_ _4\"></span>che generano <span class=\"_ _17\"></span>un <span class=\"_ _13\"></span>ince<span class=\"_ _1\"></span>ntivo <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>all'esercizio <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>eno <span class=\"_ _17\"></span>dell'opzione<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>succe<span class=\"_ _1\"></span>ssivament<span class=\"_ _1\"></span>e riverificata og<span class=\"_ _1\"></span>ni qu<span class=\"_ _1\"></span>alvolta <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>presentino<span class=\"_ _1\"></span> eventi<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ificativi o<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>mbiamenti <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>circostanze<span class=\"_ _1\"></span> che<span class=\"_ _1\"></span> potrebbero incidere<span class=\"_ _1\"></span> sulla sua de<span class=\"_ _1\"></span>terminazione, e che sono so<span class=\"_ _1\"></span>tto il con<span class=\"_ _1\"></span>trollo dell<span class=\"_ _1\"></span>a societ\u00e0. Contabilizzazi<span class=\"_ _1\"></span>one del leasing<span class=\"_ _1\"></span>  Alla <span class=\"_ _16\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _16\"></span>decorrenza <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff8\">leasing<span class=\"ff1\">, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>rileva <span class=\"_ _16\"></span>l'attivit\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utilizzo <span class=\"_ _16\"></span>(<span class=\"_ _7\"></span><span class=\"ff8\">Right </span></span></span>of Use o Roll<span class=\"ff1\">) e<span class=\"_ _1\"></span> la passivit\u00e0 del <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> (</span>lease liab<span class=\"_ _1\"></span>ility<span class=\"ff1 lsa\">). </span></span></span>L'attivit\u00e0 <span class=\"_ _14\"> </span>consistente <span class=\"_ _14\"> </span>nel <span class=\"_ _21\"> </span>diri<span class=\"_ _1\"></span>tto <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>utili<span class=\"_ _1\"></span>zzo <span class=\"_ _21\"> </span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _21\"> </span>ini<span class=\"_ _1\"></span>zialmente <span class=\"_ _14\"> </span>valutata <span class=\"_ _14\"> </span>al <span class=\"_ _21\"> </span>costo,<span class=\"_ _1\"></span> comprensivo <span class=\"_ _17\"></span>dell'importo <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>valutazione <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>niziale <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">leasing</span>, <span class=\"_ _17\"></span>rettificato <span class=\"_ _17\"></span>dei pagamenti <span class=\"_ _a\"> </span>dovuti <span class=\"_ _9\"> </span>per <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>leasing <span class=\"_ _9\"> </span>eff<span class=\"_ _7\"></span>ettuati <span class=\"_ _9\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>prima <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _1b\"> </span>decorrenza,<span class=\"_ _1\"></span> incrementato <span class=\"_ _17\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>retti <span class=\"_ _17\"></span>inizial<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sostenuti <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>stima <span class=\"_ _17\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>locata<span class=\"_ _1\"></span>rio <span class=\"_ _17\"></span>dovr\u00e0 sostenere <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>smantel<span class=\"_ _1\"></span>lamento <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>rimozione <span class=\"_ _19\"> </span>dell'attivit\u00e0 <span class=\"_ _19\"> </span>sottostan<span class=\"_ _1\"></span>te <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>ripristino dell'attivit\u00e0 sot<span class=\"_ _1\"></span>tostante o del<span class=\"_ _1\"></span> sito in cui \u00e8 ubica<span class=\"_ _1\"></span>ta, al netto degli<span class=\"_ _1\"></span> incentivi al <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> ricevuti. </span></span>La <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>leasing <span class=\"_ _13\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>valutata<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attuale <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>pagamenti<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dovuti <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _13\"></span>il leasing <span class=\"_ _16\"></span>non <span class=\"_ _3\"></span>versati <span class=\"_ _16\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>decorrenza. <span class=\"_ _16\"></span>Ai <span class=\"_ _3\"></span>fini <span class=\"_ _16\"></span>dell'attualizzazione <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>societ\u00e0 <span class=\"_ _16\"></span>utilizza, <span class=\"_ _16\"></span>quando possibile <span class=\"_ _3\"></span>e se evinci<span class=\"_ _1\"></span>bile <span class=\"_ _3\"></span>dal contrat<span class=\"_ _1\"></span>to, i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse<span class=\"_ _1\"></span> impl<span class=\"_ _1\"></span>icito <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span><span class=\"ff8\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>alternativa,<span class=\"_ _3\"></span> </span></span>il tasso di finanziamento marginale (<span class=\"ff8\">incremental<span class=\"_ _1\"></span> borrowing rate<span class=\"ff1\"> - IBR). I pagamenti dovuti per </span></span>il <span class=\"_ _7\"></span><span class=\"ff8 ls0\">leasing<span class=\"ff1\"> <span class=\"_ _7\"></span>inclusi <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>passivit\u00e0 comprendono <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>pagamenti f<span class=\"_ _7\"></span>issi, <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>pagamenti<span class=\"_ _1\"></span> </span></span>variabili che dipendono<span class=\"_ _1\"></span> da un <span class=\"_ _7\"></span>indice<span class=\"_ _1\"></span> o un tasso, gli importi<span class=\"_ _1\"></span> che si prevede di pagare a titolo di garanzia sul <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>residua,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>prezzo di <span class=\"_ _7\"></span>esercizio di <span class=\"_ _7\"></span>un'opzione di <span class=\"_ _7\"></span>acquisto <span class=\"_ _7\"></span>(che la <span class=\"_ _7\"></span>societ\u00e0 <span class=\"_ _7\"></span>ha la <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>agionevol<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>certezza <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>esercitare<span class=\"_ _1\"></span>), <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>pagamenti <span class=\"_ _7\"></span>dovuti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>rinnovo <span class=\"_ _4\"></span>facoltativo (se <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>ragionevole <span class=\"_ _17\"></span>certezza <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>esercitare <span class=\"_ _17\"></span>l'opzione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>rinnovo) <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>penalit\u00e0 <span class=\"_ _17\"></span>di risoluzione <span class=\"_ _16\"></span>anticipata <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>abbia <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ragionevole <span class=\"_ _16\"></span>certezza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>risolvere anticipatamente il <span class=\"ff8\">lea<span class=\"_ _1\"></span>sing<span class=\"ff1 lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>Successivamen<span class=\"_ _1\"></span>te, <span class=\"_ _7\"></span>l'attivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo <span class=\"_ _7\"></span>viene <span class=\"_ _7\"></span>ammortizzata <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>quote <span class=\"_ _7\"></span>costanti per <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>'intera <span class=\"_ _4\"></span>durata <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto, <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>il <span class=\"_ _4\"></span>contra<span class=\"_ _1\"></span>tto <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>preve<span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>trasferi<span class=\"_ _1\"></span>mento della propriet\u00e0 al termine della durata<span class=\"_ _1\"></span> del <span class=\"ff8\">leasing</span> ovvero il costo del <span class=\"_ _7\"></span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\"> rifletta il fatto che<span class=\"_ _1\"></span> </span></span>il <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>ocatario <span class=\"_ _13\"></span>esercitera <span class=\"_ _17\"></span>l'opzione <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>acquisto. <span class=\"_ _13\"></span>In <span class=\"_ _17\"></span>tale <span class=\"_ _13\"></span>ultima <span class=\"_ _17\"></span>fattispecie <span class=\"_ _13\"></span>l'ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _13\"></span>dov<span class=\"_ _1\"></span>r\u00e0 essere <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>pi\u00f9 breve <span class=\"_ _7\"></span>tra <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>vita <span class=\"_ _7\"></span>utile del <span class=\"_ _7\"></span>bene <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>durata <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contratto<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>Le <span class=\"_ _7\"></span>vite <span class=\"_ _7\"></span>utili st<span class=\"_ _7\"></span>imate<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>delle attivit\u00e0 per il<span class=\"_ _1\"></span> diritto di<span class=\"_ _1\"></span> utilizzo sono <span class=\"_ _1\"></span>calcolate secon<span class=\"_ _1\"></span>do il <span class=\"_ _1\"></span>medesimo cri<span class=\"_ _1\"></span>teria appl<span class=\"_ _1\"></span>icate alle voci<span class=\"_ _1\"></span> di immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>riferimento<span class=\"_ _1\"></span>. <span class=\"_ _13\"></span>lnoltre, <span class=\"_ _13\"></span>l'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>utilizzo <span class=\"_ _13\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>diminuita <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e eventuali  perdite  per  riduzione  di  valore  (<span class=\"ff8\">impairment</span>)  e  r<span class=\"_ _7\"></span>ettifica<span class=\"_ _1\"></span>ta  al  fine  di <span class=\"_ _5\"> </span>riflettere  le<span class=\"_ _1\"></span> rimisurazioni dell<span class=\"_ _1\"></span>a passivit\u00e0 del l<span class=\"_ _1\"></span>easing.  La <span class=\"_ _1b\"> </span>passivit\u00e0 <span class=\"_ _a\"> </span>del <span class=\"_ _14\"> </span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\">, <span class=\"_ _1b\"> </span>successivamen<span class=\"_ _1\"></span>te <span class=\"_ _1b\"> </span>alla <span class=\"_ _a\"> </span>valutazione <span class=\"_ _1b\"> </span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _1b\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _14\"> </span>di </span></span>decorrenza, \u00e8 <span class=\"_ _7\"></span>valutata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>al costo <span class=\"_ _7\"></span>ammortizza<span class=\"_ _1\"></span>to utilizzando il <span class=\"_ _7\"></span>criteria dell'interesse effettivo ed \u00e8 rimisurata <span class=\"_ _19\"> </span>in <span class=\"_ _15\"> </span>caso <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>modifica <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _19\"> </span>paga<span class=\"_ _1\"></span>menti <span class=\"_ _19\"> </span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>per <span class=\"_ _15\"> </span>il <span class=\"_ _18\"> </span><span class=\"ff8\">leasing</span> <span class=\"_ _15\"> </span>derivanti <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>una<span class=\"_ _3\"></span> variazione dell'indice o <span class=\"_ _7\"></span>tasso, in <span class=\"_ _7\"></span>caso di modifica dell'importo che <span class=\"_ _7\"></span>la societ\u00e0 <span class=\"_ _7\"></span>prevede<span class=\"_ _1\"></span> di <span class=\"_ _7\"></span>dover pagare a <span class=\"_ _7\"></span>titolo <span class=\"_ _7\"></span>di garanzia sul <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>residua o <span class=\"_ _7\"></span>quando la <span class=\"_ _7\"></span>societ\u00e0 modifica la <span class=\"_ _7\"></span>sua <span class=\"_ _7\"></span>valutazione con <span class=\"_ _7\"></span>riferimento all'esercizio o <span class=\"_ _7\"></span>meno <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>un'opzione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>acquisto, <span class=\"_ _7\"></span>proroga<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>risoluzion<span class=\"_ _1\"></span>e. <span class=\"_ _7\"></span>Quando la <span class=\"_ _7\"></span>passivit\u00e0 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> <span class=\"_ _4\"></span>viene <span class=\"_ _7\"></span>rimisurata, <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>locatario <span class=\"_ _7\"></span>procede <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>una <span class=\"_ _7\"></span>corrispondente <span class=\"_ _7\"></span>modifica<span class=\"_ _3d\"> </span></span></span>dell'attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>diritto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>utilizzo. <span class=\"_ _13\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _13\"></span>ca<span class=\"_ _1\"></span>ntabile <span class=\"_ _17\"></span>dell'attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>diritto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>utilizzo <span class=\"_ _17\"></span>\u00e8 ridotto a zero, la <span class=\"_ _1\"></span>modifica vie<span class=\"_ _1\"></span>ne rilevata nell<span class=\"_ _1\"></span>'utile/(perdita<span class=\"_ _1\"></span>) dell'esercizi<span class=\"_ _1\"></span>o.  Nel prospetto della si<span class=\"_ _1\"></span>tuazi<span class=\"_ _1\"></span>one patrimonial<span class=\"_ _1\"></span>e-finanziaria, la socie<span class=\"_ _1\"></span>t\u00e0 espone l<span class=\"_ _1\"></span>e attivit\u00e0 per il diritto di <span class=\"_ _7\"></span>utili<span class=\"_ _1\"></span>zzo tra le <span class=\"_ _7\"></span>immobil<span class=\"_ _1\"></span>izzazioni, nella stessa voce nella quale sarebbero esposte tali attivit\u00e0, <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ossero <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>propriet\u00e0; <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ra <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ina<span class=\"_ _1\"></span>nziarie. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>conto<span class=\"_ _1\"></span> economico gli interessi p<span class=\"_ _1\"></span>assivi sulle passi<span class=\"_ _1\"></span>vit\u00e0 del <span class=\"ff8\">leasing</span> costituiscono una componen<span class=\"_ _1\"></span>te degli oneri finanziari<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> sono<span class=\"_ _1\"></span> espo<span class=\"_ _1\"></span>sti separata<span class=\"_ _1\"></span>mente dal<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quote di<span class=\"_ _1\"></span> am<span class=\"_ _1\"></span>mortament<span class=\"_ _1\"></span>o delle <span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>il diritto di utilizzo.  Locatore  lndividuazi<span class=\"_ _1\"></span>one del leasing  Alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>inizio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>successivamente, <span class=\"_ _1\"></span>ad ogni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>termini e <span class=\"_ _1\"></span>delle<span class=\"_ _1\"></span> condizioni  cont<span class=\"_ _1\"></span>rattuali,  la  socie<span class=\"_ _1\"></span>t\u00e0  classifica<span class=\"_ _1\"></span>  ognuno  dei<span class=\"_ _1\"></span>  sui  leasing  \"at<span class=\"_ _1\"></span>tivi\"  come<span class=\"_ _1\"></span>  leasing finanziario <span class=\"_ _13\"> </span>o <span class=\"_ _15\"> </span>leasing <span class=\"_ _13\"> </span>operative. <span class=\"_ _15\"> </span>A <span class=\"_ _13\"></span>tal <span class=\"_ _15\"> </span>fine, <span class=\"_ _15\"> </span>la <span class=\"_ _13\"> </span>societa <span class=\"_ _15\"> </span>valuta <span class=\"_ _13\"></span>in <span class=\"_ _15\"> </span>linea <span class=\"_ _15\"> </span>generale <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>il <span class=\"_ _13\"> </span>leasing trasferisce <span class=\"_ _9\"> </span>sostanzialme<span class=\"_ _1\"></span>nte <span class=\"_ _9\"> </span>tutti <span class=\"_ _9\"> </span>i <span class=\"_ _a\"> </span>rischi <span class=\"_ _9\"> </span>e <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>benefici <span class=\"_ _9\"> </span>connessi <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>propriet\u00e0 <span class=\"_ _9\"> </span>dell'attivit\u00e0 sottostante. <span class=\"_ _4\"></span>In <span class=\"_ _17\"></span>tal <span class=\"_ _17\"></span>caso, <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>classificato <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>finanziario, <span class=\"_ _4\"></span>altrimenti <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>operativo<span class=\"_ _1\"></span>. Nell'ambito <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>valuta<span class=\"_ _1\"></span>zione, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>ra tra <span class=\"_ _3\"></span>i vari <span class=\"_ _1\"></span>indicato<span class=\"_ _1\"></span>ri, se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> </span></span>copre la maggior pa<span class=\"_ _1\"></span>rte dell<span class=\"_ _1\"></span>a vita economica dell'attivi<span class=\"_ _1\"></span>t\u00e0 sottostante e<span class=\"_ _1\"></span>/o la presenza o meno<span class=\"_ _1\"></span> di opzioni di acqui<span class=\"_ _1\"></span>sto ragionevolmente<span class=\"_ _1\"></span> esercitabili<span class=\"_ _1\"></span>.  Per <span class=\"_ _4\"></span>i <span class=\"_ _17\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>contenenti <span class=\"_ _4\"></span>una <span class=\"_ _17\"></span>componen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span><span class=\"ls1e\">e </span>non <span class=\"ff8 ls0\">leasing<span class=\"ff1\">, la societ\u00e0 <span class=\"_ _1\"></span>ripartisce il<span class=\"_ _1\"></span> corrispettivo d<span class=\"_ _1\"></span>el contratto appl<span class=\"_ _1\"></span>icando l'I<span class=\"_ _1\"></span>FRS 15.  </span></span>Contabilizzazi<span class=\"_ _1\"></span>one del leasing<span class=\"_ _1\"></span>  In <span class=\"_ _21\"> </span>caso <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span><span class=\"ff8\">leasing</span> <span class=\"_ _21\"> </span>f<span class=\"_ _7\"></span>inan<span class=\"_ _1\"></span>ziario <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>societ\u00e0 <span class=\"_ _21\"> </span>rileva <span class=\"_ _21\"> </span>nel <span class=\"_ _21\"> </span>prospetto <span class=\"_ _21\"> </span>della <span class=\"_ _21\"> </span>situazione<span class=\"_ _1\"></span> patrimoniale-fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _17\"></span>l'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quale <span class=\"_ _4\"></span>cr<span class=\"_ _7\"></span>edito <span class=\"_ _4\"></span>ad <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>ugual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>all'inve<span class=\"_ _1\"></span>stimento <span class=\"_ _17\"></span>net<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> leasing<span class=\"ff1\">. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>valutare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>l'investimento <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>la <span class=\"_ _13\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>ricorre <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>tasso <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>interess<span class=\"_ _1\"></span>e </span>implicito <span class=\"_ _1f\"> </span>del <span class=\"_ _2\"> </span><span class=\"ff8\">leasing</span>, <span class=\"_ _1f\"> </span>definite <span class=\"_ _2\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>modo<span class=\"_ _1\"></span> <span class=\"_ _1f\"> </span>t<span class=\"_ _7\"></span>ale<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>da <span class=\"_ _1f\"> </span>ricomprendere<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>i <span class=\"_ _1f\"> </span>costi <span class=\"_ _2\"> </span>diretti<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>inizial<span class=\"_ _1\"></span>i. All'investimento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>nel <span class=\"ff8\">l<span class=\"_ _1\"></span>easing<span class=\"ff1\">, <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>applica <span class=\"_ _3\"></span>le di<span class=\"_ _1\"></span>sposizioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>previste <span class=\"_ _3\"></span>dall'IFRS <span class=\"_ _3\"></span>9 in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>a </span></span>di eliminazi<span class=\"_ _1\"></span>one cantabile ed accan<span class=\"_ _1\"></span>tonamenti per <span class=\"_ _1\"></span>riduzion<span class=\"_ _1\"></span>e di valore. I proventi fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>rilevati l<span class=\"_ _1\"></span>ungo la <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"ff8\">leasing<span class=\"_ _1\"></span><span class=\"ff1\"> sulla <span class=\"_ _1\"></span>base di <span class=\"_ _1\"></span>un criterio </span></span>sistematico. <span class=\"_ _1\"></span> In caso di <span class=\"ff8\">leasing</span> ope<span class=\"_ _1\"></span>rative la societ\u00e0<span class=\"_ _1\"></span> rileva i pag<span class=\"_ _1\"></span>amenti ricevuti<span class=\"_ _1\"></span> come proventi<span class=\"_ _1\"></span> con un criterio <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>quote <span class=\"_ _13\"></span>cos<span class=\"_ _1\"></span>tanti <span class=\"_ _13\"></span>lungo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>durata <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\">, <span class=\"_ _13\"></span>nella <span class=\"_ _13\"></span>voce <span class=\"_ _13\"></span>\"altri<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ricavi <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _13\"></span>vendite <span class=\"_ _13\"></span>e </span></span>prestazioni\".<span class=\"_ _3d\"> </span> Sub-leasing Pe<span class=\"_ _1\"></span>r qua<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> rigu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>i <span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\">, la soc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>t\u00e0,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>in<span class=\"_ _1\"></span> qua<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di<span class=\"_ _1\"></span> loca<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>re in<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>med<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o, cla<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a </span></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>q<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _4\"></span>pri<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ara<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte <span class=\"_ _7\"></span>dal <span class=\"_ _4\"></span><span class=\"ff8\">su<span class=\"_ _1\"></span>b-<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\">. <span class=\"_ _4\"></span>A<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ta<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>fi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>cl<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff8\">s<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>-<span class=\"_ _3d\"> </span></span></span></span></span></span>le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>all'at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>til<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>l <span class=\"ff8\">l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> pr<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>pal<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>, p<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>utt<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> </span></span></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>fac<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>rife<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>'at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>so<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e. <span class=\"_ _13\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>il <span class=\"_ _13\"> </span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _13\"></span>pri<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>pal<span class=\"_ _3\"></span>e <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>un <span class=\"_ _15\"> </span><span class=\"ff8\">le<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>bre<span class=\"_ _1\"></span>ve </span></span></span></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _1\"></span>et\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cont<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>appl<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>prev<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dal <span class=\"_ _16\"></span>princ<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>segui<span class=\"_ _1\"></span>to es<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span><span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>cla<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ifi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span><span class=\"ff8\">lea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>opera<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>In <span class=\"_ _3\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _16\"></span><span class=\"ls21\">il <span class=\"_ _1\"></span><span class=\"ff8 ls0\">le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></span></span></span></span></span></span>pri<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>pal<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n \u00e8<span class=\"_ _1\"></span> ma<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> mo<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>o v<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>re. Perdite di valore Periodicamente <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>verificata <span class=\"_ _4\"></span>l\u2019esistenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>eventi <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>cambiamenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>situazione <span class=\"_ _4\"></span>che indichino  che <span class=\"_ _9\"> </span>il <span class=\"_ _5\"> </span>valore <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>carico <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>materiali <span class=\"_ _5\"> </span>non <span class=\"_ _5\"> </span>possa <span class=\"_ _5\"> </span>essere recuperato. <span class=\"_ _17\"></span><span class=\"ff9\">Se <span class=\"_ _13\"> </span>esiste <span class=\"_ _17\"></span>un\u2019indicazion<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>di <span class=\"_ _17\"></span>questo <span class=\"_ _13\"> </span>tipo <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>procede <span class=\"_ _13\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>determina<span class=\"_ _1\"></span>zione <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>oro </span>valore r<span class=\"_ _7\"></span>ecuperabi<span class=\"_ _1\"></span>le e, <span class=\"_ _7\"></span>nel caso <span class=\"_ _7\"></span>in cui <span class=\"_ _7\"></span>il valore <span class=\"_ _7\"></span>netto contabile ecceda il <span class=\"_ _7\"></span>valore recuperabile, le attivit\u00e0 <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>svaluta<span class=\"_ _1\"></span>te <span class=\"_ _13\"></span>fino <span class=\"_ _17\"></span>a <span class=\"_ _13\"></span>riflettere <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>loro <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>recupe<span class=\"_ _1\"></span>rabile. <span class=\"_ _13\"></span>Relativ<span class=\"_ _1\"></span>amente <span class=\"_ _13\"></span>alle <span class=\"_ _17\"></span>attivit\u00e0 immateriali <span class=\"_ _3\"></span>a vi<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>indefinit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>imato <span class=\"_ _3\"></span>con cadenza <span class=\"_ _3\"></span>annuale <span class=\"_ _3\"></span>o, comunque<span class=\"_ _1\"></span>, ogni volta che mu<span class=\"_ _1\"></span>tate circostanze<span class=\"_ _1\"></span> o eventi speci<span class=\"_ _1\"></span>fici lo richiedano. Il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _16\"></span>delle <span class=\"_ _3\"></span>att<span class=\"_ _7\"></span>ivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>materiali <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>immateriali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>dal <span class=\"_ _16\"></span>m<span class=\"_ _7\"></span>aggiore<span class=\"_ _1\"></span> tra il <span class=\"_ _1\"></span>valore co<span class=\"_ _1\"></span>rrente <span class=\"ff10\">(\u2018<span class=\"_ _1\"></span>fair value\u2019<span class=\"_ _1\"></span>)<span class=\"ff1\"> <span class=\"ff9\">al ne<span class=\"_ _1\"></span>tto dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>di di<span class=\"_ _1\"></span>smissione e <span class=\"_ _1\"></span>il l<span class=\"_ _1\"></span>oro va<span class=\"_ _1\"></span>lore d\u2019uso<span class=\"_ _1\"></span>. Il val<span class=\"_ _1\"></span>ore </span></span></span>d\u2019uso <span class=\"_ _13\"> </span><span class=\"ff1\">\u00e8 <span class=\"_ _15\"> </span>rappresenta<span class=\"_ _1\"></span>to <span class=\"_ _15\"> </span>dal <span class=\"_ _13\"></span>valore <span class=\"_ _13\"> </span>attuale <span class=\"_ _13\"> </span>dei <span class=\"_ _15\"> </span>flussi <span class=\"_ _13\"></span>finanziari <span class=\"_ _13\"></span>futuri <span class=\"_ _13\"> </span>che <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>prevede <span class=\"_ _13\"></span>abbiano<span class=\"_ _1\"></span> </span>origine <span class=\"_ _9\"> </span>dall\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _9\"> </span>o, <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>generano <span class=\"_ _9\"> </span>autono<span class=\"_ _1\"></span>mamente <span class=\"_ _5\"> </span>flussi <span class=\"_ _9\"> </span>finanziari ampiamente <span class=\"_ _7\"></span>indipendent<span class=\"_ _1\"></span>i, <span class=\"_ _7\"></span>dall\u2019insieme <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>compongono <span class=\"_ _7\"></span>l\u2019unit\u00e0 <span class=\"_ _7\"></span>generat<span class=\"_ _7\"></span><span class=\"ff1\">rice <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>lussi<span class=\"_ _1\"></span> </span>finanziari cui tale at<span class=\"_ _1\"></span>tivit\u00e0 appartiene (<span class=\"ff8\">cash<span class=\"_ _1\"></span> generat<span class=\"_ _1\"></span>ing unit<span class=\"ff1 lsa\">).<span class=\"ls0\"> </span></span></span>Nel definire il valore d\u2019uso, i flussi finanzi<span class=\"_ _1\"></span>ari futuri attesi sono attualizzati<span class=\"_ _1\"></span> utilizzando un tasso <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>scon<span class=\"_ _1\"></span>to <span class=\"_ _13\"></span>ante <span class=\"_ _13\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _13\"></span>che <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>iflette<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>stima <span class=\"_ _13\"></span>cor<span class=\"_ _1\"></span>rente <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>mercato <span class=\"_ _17\"></span>riferito <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo <span class=\"_ _13\"></span>del<span class=\"_ _3\"></span> denaro rapportato<span class=\"_ _1\"></span> al tempo e ai <span class=\"_ _1\"></span>rischi specifici del<span class=\"_ _1\"></span>l\u2019attivit\u00e0. <span class=\"ff1\"> </span>Una  riduzion<span class=\"_ _1\"></span>e  di  valore  \u00e8 <span class=\"_ _18\"> </span>riconosciuta <span class=\"_ _18\"> </span>nel  Conto  Econ<span class=\"_ _1\"></span>omico  qual<span class=\"_ _1\"></span>ora  il<span class=\"_ _1\"></span>  valore  di<span class=\"_ _1\"></span> iscrizione dell<span class=\"_ _1\"></span>\u2019attivit\u00e0, o del<span class=\"_ _1\"></span>la relativa <span class=\"ff8\">cash generating<span class=\"_ _1\"></span> unit<span class=\"ff1\"> a cui essa \u00e8 allocata,<span class=\"_ _1\"></span> \u00e8 superiore al<span class=\"_ _1\"></span> </span></span>valore recupe<span class=\"_ _1\"></span>rabile: le <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di valore<span class=\"_ _1\"></span> di <span class=\"ff8\">cash<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"ff8\">g<span class=\"_ _1\"></span>enerating unit<span class=\"_ _1\"></span><span class=\"ff1\"> sono i<span class=\"_ _1\"></span>mputate i<span class=\"_ _1\"></span>n primo<span class=\"_ _1\"></span> luogo <span class=\"_ _1\"></span>a </span></span></span></span>riduzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _7\"></span>contabile <span class=\"_ _4\"></span>dell\u2019eve<span class=\"_ _1\"></span>ntuale <span class=\"_ _7\"></span>avviamento <span class=\"_ _4\"></span>attribuito <span class=\"_ _7\"></span>e, <span class=\"_ _4\"></span>quin<span class=\"_ _1\"></span>di, <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>riduzione <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e altre <span class=\"_ _7\"></span>attivit\u00e0, <span class=\"_ _4\"></span>in <span class=\"_ _7\"></span>proporzio<span class=\"_ _1\"></span>ne <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>relativo <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>contabile. <span class=\"_ _7\"></span>Qualora <span class=\"_ _7\"></span>vengano <span class=\"_ _7\"></span>meno <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>presupposti<span class=\"_ _1\"></span> per <span class=\"_ _17\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sval<span class=\"_ _1\"></span>utazione <span class=\"_ _4\"></span>precedentemente <span class=\"_ _4\"></span>effettuata <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>beni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>material<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mmateriali <span class=\"_ _4\"></span>diversi <span class=\"_ _17\"></span>da<span class=\"_ _3\"></span> avviamento, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>valore <span class=\"_ _1b\"> </span>contabile <span class=\"_ _14\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _14\"> </span>viene<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>ripristinato <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>imputazion<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>Conto Economico, <span class=\"_ _17\"></span>nei <span class=\"_ _4\"></span>limiti <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>carico <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>l\u2019attivo <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>ogge<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>avreb<span class=\"_ _1\"></span>be <span class=\"_ _17\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>se <span class=\"_ _17\"></span>non fosse <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>effettuata <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>svalutazione <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>fossero <span class=\"_ _1\"></span>stati <span class=\"_ _3\"></span>effettuati gl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tamenti. <span class=\"_ _1\"></span>Nel <span class=\"_ _3\"></span>caso in <span class=\"_ _3\"></span>cui<span class=\"_ _3d\"> </span> la <span class=\"_ _13\"> </span>riduzione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _13\"> </span>derivante <span class=\"_ _13\"> </span>dal <span class=\"_ _13\"> </span>test <span class=\"_ _13\"> </span>sia <span class=\"_ _13\"> </span>sup<span class=\"_ _1\"></span>eriore <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>dell\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _13\"> </span>oggetto <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>test allocato alla <span class=\"ff8\">cash genera<span class=\"_ _1\"></span>ting<span class=\"ff1\"> </span>unit<span class=\"ff1\"> <span class=\"ff9\">cui la stessa<span class=\"_ _1\"></span> appartiene, l\u2019<span class=\"_ _1\"></span>ammontare re<span class=\"_ _1\"></span>siduo \u00e8 allocato alle<span class=\"_ _1\"></span> </span></span></span>attivit\u00e0  incluse  nella  <span class=\"ff8\">cash  generating  unit</span>  in  proporzione  del  loro  valore  di  carico.  Tale allocazione ha come<span class=\"_ _1\"></span> limite mini<span class=\"_ _1\"></span>mo l\u2019ammontare p<span class=\"_ _1\"></span>i\u00f9 alto tra:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>il relativo <span class=\"ff8\">fair value</span> <span class=\"ff9\">dell\u2019attivit\u00e0<span class=\"_ _1\"></span> al netto dei<span class=\"_ _1\"></span> costi di dismission<span class=\"_ _1\"></span>e;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>il relativo valore in uso<span class=\"_ _1\"></span>, come sopra defi<span class=\"_ _1\"></span>nito; </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>zero. </span>Le <span class=\"_ _4\"></span>perdite <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>valore <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>cont<span class=\"_ _7\"></span>abili<span class=\"_ _1\"></span>zzate <span class=\"_ _4\"></span>nel <span class=\"_ _7\"></span>Conto <span class=\"_ _4\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ra <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>costi <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>ammortamenti <span class=\"_ _7\"></span>e svalutazioni.<span class=\"_ _1\"></span> Partecipazioni e<span class=\"_ _1\"></span> titoli n<span class=\"_ _1\"></span>on correnti Le pa<span class=\"_ _1\"></span>rtecipazioni<span class=\"_ _1\"></span> in <span class=\"_ _3\"></span>imprese di<span class=\"_ _1\"></span>verse <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>quell<span class=\"_ _1\"></span>e co<span class=\"_ _1\"></span>ntrollate, <span class=\"_ _1\"></span>colleg<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>e <span class=\"ff8\">joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>venture<span class=\"ff1 ls3\">, <span class=\"ls0\">pe<span class=\"_ _1\"></span>r </span></span></span>cui <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>rimanda<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>all'area<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _13\"></span>(gene<span class=\"_ _1\"></span>ralmente <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>percentual<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>possesso<span class=\"_ _3\"></span> inferiore al 20%)<span class=\"_ _1\"></span> sono iscritte, al<span class=\"_ _1\"></span> momento dell'acqui<span class=\"_ _1\"></span>sto, nella voce \"P<span class=\"_ _1\"></span>artecipazioni<span class=\"_ _1\"></span> e titoli non<span class=\"_ _1\"></span> correnti\" <span class=\"_ _13\"></span>inizial<span class=\"_ _1\"></span>mente <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo, <span class=\"_ _13\"></span>rilevato <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>effettuazione <span class=\"_ _17\"></span>dell'operazione, <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>quanto rappresentativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff8\">fair <span class=\"_ _1\"></span>value<span class=\"ff1\">, <span class=\"_ _3\"></span>comprensivo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>transazione <span class=\"_ _3\"></span>direttamente <span class=\"_ _3\"></span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>alla </span></span>relativa transazione<span class=\"_ _1\"></span>.  Successivamen<span class=\"_ _1\"></span>te alla co<span class=\"_ _1\"></span>ntabili<span class=\"_ _1\"></span>zzazione i<span class=\"_ _1\"></span>niziale, t<span class=\"_ _1\"></span>ali partecipazi<span class=\"_ _1\"></span>oni sono<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alutate al<span class=\"_ _1\"></span> <span class=\"ff8\">fair </span>value<span class=\"ff1\"> <span class=\"_ _13\"></span>con <span class=\"_ _17\"></span>imputazione <span class=\"_ _17\"></span>degli <span class=\"_ _13\"></span>effetti <span class=\"_ _13\"></span>nel <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _17\"></span>Netto <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>ossequi<span class=\"_ _1\"></span>o <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>'IFRS <span class=\"_ _13\"></span>9. <span class=\"_ _13\"></span>I <span class=\"_ _13\"></span>divi<span class=\"_ _1\"></span>dendi </span>distribuiti dalle sudde<span class=\"_ _1\"></span>tte partecipazion<span class=\"_ _1\"></span>i sono rilev<span class=\"_ _1\"></span>ati a conto<span class=\"_ _1\"></span> economico. Tali <span class=\"_ _4\"></span>part<span class=\"_ _7\"></span>ecipazion<span class=\"_ _1\"></span>i, <span class=\"_ _17\"></span>non <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>controllo <span class=\"_ _4\"></span>n<span class=\"_ _7\"></span>\u00e9 <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>collegamento, <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>non <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>qu<span class=\"_ _1\"></span>otate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> mercato <span class=\"_ _15\"> </span>attivo <span class=\"_ _15\"> </span>e <span class=\"_ _19\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>quali <span class=\"_ _15\"> </span>l'impiego <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>un <span class=\"_ _15\"> </span>opportuno <span class=\"_ _19\"> </span>model<span class=\"_ _1\"></span>lo <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>valutazione <span class=\"_ _19\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>risulti attendibile sono valu<span class=\"_ _1\"></span>tate, comunque<span class=\"_ _1\"></span>, al cos<span class=\"_ _1\"></span>to ridotto per eventuali pe<span class=\"_ _1\"></span>rdite durevoli<span class=\"_ _1\"></span> di valore. Rimanenze Le r<span class=\"_ _7\"></span>imanen<span class=\"_ _1\"></span>ze <span class=\"_ _7\"></span>di materie prime, <span class=\"_ _7\"></span>semilavo<span class=\"_ _1\"></span>rati <span class=\"_ _7\"></span>e prodotti finiti <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _7\"></span>al costo <span class=\"_ _7\"></span>e valutate <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> minore <span class=\"_ _4\"></span>tra <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>ed <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>netto<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>presu<span class=\"_ _1\"></span>mibile <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ealizzo.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _4\"></span>viene<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>determi<span class=\"_ _1\"></span>nato <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>il metodo <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>ponderato, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>incl<span class=\"_ _1\"></span>ude <span class=\"_ _4\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _7\"></span>oneri <span class=\"_ _4\"></span>accessori <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>compe<span class=\"_ _1\"></span>tenza. <span class=\"_ _4\"></span>Al <span class=\"_ _7\"></span>fine <span class=\"_ _4\"></span>di determinare il <span class=\"_ _7\"></span>valore netto <span class=\"_ _7\"></span>di presumibile <span class=\"_ _7\"></span>realizzo, il valore <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>eventuali rimanenze <span class=\"_ _7\"></span>obsolete o di <span class=\"_ _19\"> </span>lento <span class=\"_ _19\"> </span>rigiro <span class=\"_ _19\"> </span>viene <span class=\"_ _19\"> </span>sva<span class=\"_ _1\"></span>lutato <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>relazion<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>previsione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>utilizzo/rea<span class=\"_ _1\"></span>lizzo <span class=\"_ _19\"> </span>netto <span class=\"_ _19\"> </span>futuro<span class=\"_ _1\"></span>, mediante <span class=\"_ _4\"></span>l\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>apposito <span class=\"_ _4\"></span>fondo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>rettifica<span class=\"ff1\">tivo <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>iduzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>rimanenze<span class=\"_ _1\"></span> </span>stesse.<span class=\"_ _3d\"> </span>Strumenti finanzia<span class=\"_ _1\"></span>ri<span class=\"ff8\"> </span>Classificazi<span class=\"_ _1\"></span>one e misurazi<span class=\"_ _1\"></span>one  L'IFRS <span class=\"_ _17\"></span>9 <span class=\"_ _4\"></span>prevede <span class=\"_ _17\"></span>speci<span class=\"_ _1\"></span>fiche <span class=\"_ _4\"></span>disposizioni <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>classificazione <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>valutazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e attivit\u00e0 finanziarie che riflettono i<span class=\"_ _7\"></span>l modello di business secondo cui <span class=\"_ _7\"></span>vengon<span class=\"_ _1\"></span>o gestite tali <span class=\"_ _7\"></span>attivit\u00e0 e le caratteristiche<span class=\"_ _1\"></span> dei loro flussi<span class=\"_ _1\"></span> finanziari.  Le at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _3\"></span>sono classi<span class=\"_ _1\"></span>ficate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>re <span class=\"_ _1\"></span>categorie <span class=\"_ _3\"></span>principali: al <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>ammortizza<span class=\"_ _1\"></span>to, al fair val<span class=\"_ _1\"></span>ue rilevato ne<span class=\"_ _1\"></span>lle al<span class=\"_ _1\"></span>tre componenti <span class=\"_ _1\"></span>del conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>complessiv<span class=\"_ _1\"></span>o (FVOCI) e <span class=\"_ _1\"></span>al fair<span class=\"_ _1\"></span> value rilevato nell'u<span class=\"_ _1\"></span>tile/(perdita)<span class=\"_ _1\"></span> dell'esercizio <span class=\"_ _1\"></span>(FVTPL).  Le  analisi  che  un'entit\u00e0  deve  svolgere  pe<span class=\"_ _1\"></span>r  classificare  le  at<span class=\"_ _1\"></span>tivit\u00e0  finanziarie  nelle suddette cat<span class=\"_ _1\"></span>egorie segu<span class=\"_ _1\"></span>ono una <span class=\"_ _1\"></span>prima di<span class=\"_ _1\"></span>stinzion<span class=\"_ _1\"></span>e a seconda<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span> siamo i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>presenza di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>titolo<span class=\"_ _1\"></span> di capitale, un ti<span class=\"_ _1\"></span>tolo di debito o un<span class=\"_ _1\"></span> derivato. Le <span class=\"_ _13\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>stituite <span class=\"_ _17\"></span>da <span class=\"_ _13\"></span>Titoli <span class=\"_ _13\"></span>rapp<span class=\"_ _1\"></span>resentativi <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>strum<span class=\"_ _1\"></span>enti <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>capitale <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> sempre rilevate<span class=\"_ _1\"></span> al fair value.  Nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in cui<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>titolo si<span class=\"_ _1\"></span>a detenuto <span class=\"_ _3\"></span>con finali<span class=\"_ _1\"></span>t\u00e0 di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ading, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>variazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value son<span class=\"_ _1\"></span>o rilevate <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico. <span class=\"_ _3\"></span>Per <span class=\"_ _16\"></span>t<span class=\"_ _7\"></span>utti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>investimenti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>deciso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rilevare <span class=\"_ _3\"></span>successiva<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> tutte le variazioni di <span class=\"_ _7\"></span>fair value nelle altre componenti del <span class=\"_ _7\"></span>conto economico complessivo (OCI),<span class=\"_ _1\"></span> esercitando <span class=\"_ _13\"></span>la <span class=\"_ _15\"> </span>FVTOCI <span class=\"_ _15\"> </span>option. <span class=\"_ _15\"> </span>In <span class=\"_ _15\"> </span>tal <span class=\"_ _15\"> </span>caso,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>gli <span class=\"_ _15\"> </span>importi <span class=\"_ _15\"> </span>accumulati <span class=\"_ _13\"></span>a <span class=\"_ _15\"> </span>OCI <span class=\"_ _15\"> </span>non <span class=\"_ _13\"> </span>saranno <span class=\"_ _15\"> </span>mai<span class=\"_ _1\"></span> riversati <span class=\"_ _23\"> </span>nell\u2019utile/(perdita) <span class=\"_ _23\"> </span>dell\u2019esercizio <span class=\"_ _23\"> </span>anche <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>elimina<span class=\"_ _1\"></span>zione <span class=\"_ _23\"> </span>cont<span class=\"_ _7\"></span>abile dell\u2019i<span class=\"_ _1\"></span>nvestimento. <span class=\"_ _17\"></span>L\u2019appl<span class=\"_ _1\"></span>icazione <span class=\"_ _4\"></span>dell\u2019opzione <span class=\"_ _4\"></span>\u201cFVTOCI\u201d <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>irrev<span class=\"_ _1\"></span>ocabile <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>riclassifiche <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e tre <span class=\"_ _19\"> </span>categorie <span class=\"_ _19\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>concesse<span class=\"_ _1\"></span>. <span class=\"_ _19\"> </span>Tale <span class=\"_ _19\"> </span>opzione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>stata <span class=\"_ _19\"> </span>ado<span class=\"_ _1\"></span>ttata <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>valutazione <span class=\"_ _19\"> </span>delle<span class=\"_ _1\"></span> partecipazioni in alt<span class=\"_ _1\"></span>re imprese. Per quanto<span class=\"_ _1\"></span> riguarda inve<span class=\"_ _1\"></span>ce la classifi<span class=\"_ _1\"></span>cazione delle at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie<span class=\"_ _1\"></span> rappr<span class=\"_ _1\"></span>esentate dai<span class=\"_ _1\"></span> Crediti e dai titoli di debi<span class=\"_ _1\"></span>to sono stati consi<span class=\"_ _1\"></span>dera<span class=\"ls6\">ti</span> due ele<span class=\"_ _1\"></span>menti:  1.  <span class=\"_ _27\"></span>il modello di business ad<span class=\"_ _1\"></span>ottato dalla socie<span class=\"_ _1\"></span>t\u00e0. In pa<span class=\"_ _1\"></span>rticolare: \u2014<span class=\"ff1\"> Held <span class=\"_ _3\"></span>to <span class=\"_ _1\"></span>Coll<span class=\"_ _1\"></span>ect <span class=\"_ _3\"></span><span class=\"ff9\">(HTC), <span class=\"_ _3\"></span>modello <span class=\"_ _16\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>possedere <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _16\"></span>finanziaria <span class=\"_ _3\"></span>per<span class=\"_ _1\"></span> </span></span>l\u2019incasso dei<span class=\"_ _1\"></span> flussi contrattuali;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> </span>Held <span class=\"_ _1\"></span>To <span class=\"_ _3\"></span>Collect <span class=\"_ _3\"></span>and <span class=\"_ _1\"></span>Sale <span class=\"_ _3\"></span>(HTC&amp;S), <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>incassare <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>flussi<span class=\"_ _1\"></span> contrattuali <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>dall\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _1\"></span>sia <span class=\"_ _3\"></span>di v<span class=\"_ _1\"></span>endere <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>finanziaria <span class=\"_ _3\"></span>stessa;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> altro modello di business<span class=\"_ _1\"></span> diverso dai due p<span class=\"_ _1\"></span>recedenti. </span>2.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>le caratteristi<span class=\"_ _1\"></span>che dei fl<span class=\"_ _1\"></span>ussi di<span class=\"_ _1\"></span> cassa contra<span class=\"_ _1\"></span>ttuali <span class=\"_ _1\"></span>rinvenienti da<span class=\"_ _1\"></span>llo strumento<span class=\"_ _1\"></span> finanziario e s<span class=\"_ _1\"></span>e </span>tali flussi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>cassa contrattuali sono rappresentati unicamente <span class=\"_ _7\"></span>dal pagamento del <span class=\"_ _7\"></span>capitale<span class=\"_ _1\"></span> e <span class=\"_ _15\"> </span>dagli <span class=\"_ _15\"> </span>interessi <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>diversamente <span class=\"_ _13\"> </span>includono <span class=\"_ _15\"> </span>anche <span class=\"_ _15\"> </span>altre <span class=\"_ _15\"> </span>componenti.<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Questa <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>\u00e8 denominata SPP<span class=\"_ _1\"></span>I Test (Sol<span class=\"_ _1\"></span>ely Payment of Princi<span class=\"_ _1\"></span>pal and Intere<span class=\"_ _1\"></span>st Test). L\u2019IFRS 9 fornisce le<span class=\"_ _1\"></span> defini<span class=\"_ _1\"></span>zioni di capitale e inte<span class=\"_ _1\"></span>ressi:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>il <span class=\"_ _19\"> </span>capitale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>fair <span class=\"_ _19\"> </span>val<span class=\"_ _1\"></span>ue <span class=\"_ _19\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _19\"> </span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _19\"> </span>all\u2019i<span class=\"_ _1\"></span>scrizione <span class=\"_ _19\"> </span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>tale <span class=\"_ _19\"> </span>importo <span class=\"_ _19\"> </span>pu\u00f2<span class=\"_ _1\"></span> cambiare nel <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>lungo la <span class=\"_ _1\"></span>vita dell<span class=\"_ _1\"></span>o strumen<span class=\"_ _1\"></span>to finanzi<span class=\"_ _1\"></span>ario (ad esempi<span class=\"_ _1\"></span>o, tramite<span class=\"_ _1\"></span> rimborsi<span class=\"_ _1\"></span>);<span class=\"_ _3d\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>gli interessi <span class=\"_ _7\"></span>rappresentano, invece, <span class=\"_ _7\"></span>la compensazione per <span class=\"_ _7\"></span>il valore <span class=\"_ _7\"></span>temporale del <span class=\"_ _7\"></span>denaro e </span>il rischio di credito<span class=\"_ _1\"></span> sul capitale residu<span class=\"_ _1\"></span>o. Un\u2019attivit\u00e0 <span class=\"_ _13\"> </span>finanziaria <span class=\"_ _13\"> </span>rappresentata <span class=\"_ _13\"> </span>quindi <span class=\"_ _13\"> </span>da <span class=\"_ _13\"> </span>titoli <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>debito <span class=\"_ _15\"> </span>potr\u00e0 <span class=\"_ _13\"> </span>essere <span class=\"_ _13\"> </span>classificata <span class=\"_ _13\"> </span>nelle seguenti categorie:<span class=\"_ _1\"></span> 1)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Costo ammortizza<span class=\"_ _1\"></span>to quando: </span>a.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>contrat<span class=\"_ _1\"></span>tuali <span class=\"_ _13\"></span>dello <span class=\"_ _13\"></span>strumento <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresen<span class=\"_ _1\"></span>tati <span class=\"_ _13\"></span>unicame<span class=\"_ _1\"></span>nte <span class=\"_ _13\"></span>dal </span>pagamento di capital<span class=\"_ _1\"></span>e e interessi<span class=\"_ _1\"></span> (SPPI Test<span class=\"_ _1\"></span> superato);<span class=\"_ _1\"></span> e b.<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"ff9\">il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>business <span class=\"_ _19\"> </span>model <span class=\"_ _18\"> </span>adottato <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>prevede <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _19\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria <span class=\"_ _13\"></span>esclusi<span class=\"_ _1\"></span>vamente <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>incassa<span class=\"_ _1\"></span>re <span class=\"_ _13\"></span>flussi<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span>trattuali <span class=\"_ _13\"></span>(mo<span class=\"_ _1\"></span>dello <span class=\"_ _13\"></span>di business HTC). In questa categoria,<span class=\"_ _1\"></span> gli strumenti finanziari sono inizial<span class=\"_ _1\"></span>mente rilevati al fair value, inclusivo<span class=\"_ _1\"></span> dei costi del<span class=\"_ _1\"></span>l\u2019operazione, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>successi<span class=\"_ _1\"></span>vamente <span class=\"_ _1\"></span>valutati <span class=\"_ _3\"></span>al costo <span class=\"_ _1\"></span>ammortizza<span class=\"_ _1\"></span>to. <span class=\"_ _1\"></span>Gli <span class=\"_ _3\"></span>interessi (calcolati<span class=\"_ _1\"></span> utilizzando <span class=\"_ _1\"></span>il crite<span class=\"_ _1\"></span>rio dell<span class=\"_ _1\"></span>\u2019interesse <span class=\"_ _1\"></span>effettivo<span class=\"_ _1\"></span> come<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>e<span class=\"ff1\">l previgente <span class=\"_ _1\"></span>IAS 39<span class=\"_ _1\"></span>), le <span class=\"_ _3\"></span>perdite (e i <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ipristini<span class=\"_ _1\"></span> </span>delle <span class=\"_ _13\"></span>perdite)<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>riduzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>valore,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>utili/(perdi<span class=\"_ _1\"></span>te) <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>cambi<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>util<span class=\"_ _1\"></span>i/(perdite) <span class=\"_ _13\"></span>deri<span class=\"_ _1\"></span>vanti dall\u2019elimina<span class=\"_ _1\"></span>zione contabile sono <span class=\"_ _1\"></span>rilevati nell\u2019<span class=\"_ _1\"></span>utile/(perdita) del<span class=\"_ _1\"></span>l\u2019esercizio.<span class=\"ff1\"> </span>2)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Fair Value Through<span class=\"_ _1\"></span> Other Comp<span class=\"_ _1\"></span>rehensive Inco<span class=\"_ _1\"></span>me (FVTOC<span class=\"_ _1\"></span>I) quando: </span>a.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>contrat<span class=\"_ _1\"></span>tuali <span class=\"_ _13\"></span>dello <span class=\"_ _13\"></span>strumento<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresentati<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>unicamente <span class=\"_ _13\"></span>dal </span>pagamento di capital<span class=\"_ _1\"></span>e e interessi<span class=\"_ _1\"></span> (SPPI Test<span class=\"_ _1\"></span> superato);<span class=\"_ _1\"></span> e b.<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"ff9\">il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>business <span class=\"_ _19\"> </span>model <span class=\"_ _18\"> </span>adottato <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>prevede <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _19\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria si<span class=\"_ _1\"></span>a per <span class=\"_ _1\"></span>incassare <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di cassa<span class=\"_ _1\"></span> contra<span class=\"_ _1\"></span>ttuali che<span class=\"_ _1\"></span> flussi di<span class=\"_ _1\"></span> cassa <span class=\"_ _3\"></span>generati dalla vendita (model<span class=\"_ _1\"></span>lo di busi<span class=\"_ _1\"></span>ness HTC&amp;S). In <span class=\"_ _19\"> </span>tale <span class=\"_ _15\"> </span>categoria <span class=\"_ _19\"> </span>gli <span class=\"_ _19\"> </span>strumenti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _19\"> </span>classifi<span class=\"_ _1\"></span>cati <span class=\"_ _19\"> </span>sono <span class=\"_ _15\"> </span>inizialmente <span class=\"_ _19\"> </span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _19\"> </span>al <span class=\"_ _15\"> </span>fair <span class=\"_ _19\"> </span>value, inclusivo dei costi del<span class=\"_ _1\"></span>l\u2019operazione.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Gli interes<span class=\"_ _1\"></span>si (calcolati<span class=\"_ _1\"></span> utili<span class=\"_ _1\"></span>zzando il<span class=\"_ _1\"></span> criterio <span class=\"_ _1\"></span>dell\u2019i<span class=\"_ _1\"></span>nteresse effet<span class=\"_ _1\"></span>tivo co<span class=\"_ _1\"></span>me nel<span class=\"_ _1\"></span> previge<span class=\"_ _1\"></span>nte IAS <span class=\"_ _1\"></span>39),<span class=\"_ _1\"></span> le <span class=\"_ _8\"> </span>perdite/(utili<span class=\"_ _1\"></span>) <span class=\"_ _8\"> </span>per <span class=\"_ _34\"> </span>riduzion<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>di <span class=\"_ _34\"> </span>valore <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>gli <span class=\"_ _8\"> </span>utili/(perdite) <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>cambi <span class=\"_ _8\"> </span>sono <span class=\"_ _8\"> </span>rilevati<span class=\"_ _1\"></span> nell\u2019util<span class=\"_ _1\"></span>e/(perdita) <span class=\"_ _7\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o. <span class=\"_ _7\"></span>Le <span class=\"_ _7\"></span>altre <span class=\"_ _7\"></span>variazion<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>fair<span class=\"ff1\"> <span class=\"_ _7\"></span>value <span class=\"_ _7\"></span>dello <span class=\"_ _7\"></span>strumento sono <span class=\"_ _7\"></span>rilevate </span>tra <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>altre <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>mponenti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _7\"></span>complessi<span class=\"_ _1\"></span>vo <span class=\"_ _4\"></span>(OCI<span class=\"_ _1\"></span>). <span class=\"_ _4\"></span>Al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>m<span class=\"_ _7\"></span>oment<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>\u2019eliminazi<span class=\"_ _1\"></span>one contabile <span class=\"_ _a\"> </span>dello <span class=\"_ _1b\"> </span>strumento, <span class=\"_ _a\"> </span>tutti <span class=\"_ _1b\"> </span>gli <span class=\"_ _a\"> </span>utili/(perdite) <span class=\"_ _a\"> </span>accumulati <span class=\"_ _a\"> </span>a <span class=\"_ _1b\"> </span>OCI <span class=\"_ _1b\"> </span>saranno <span class=\"_ _a\"> </span>riclassificati nell\u2019util<span class=\"_ _1\"></span>e/(perdita) dell\u2019esercizi<span class=\"_ _1\"></span>o<span class=\"ff1\">. </span>3)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Fair Value Through<span class=\"_ _1\"></span> Profit Or Loss<span class=\"_ _1\"></span> in via residual<span class=\"_ _1\"></span>e, ovvero quando<span class=\"_ _1\"></span>: </span>a.<span class=\"ls0\"> <span class=\"_ _35\"> </span>non sono rispettati i<span class=\"_ _1\"></span> criteri preceden<span class=\"_ _1\"></span>temente desc<span class=\"_ _1\"></span>ritti ovvero<span class=\"_ _1\"></span>; </span>b.<span class=\"ls0\"> <span class=\"_ _35\"> </span>nel caso in cui si<span class=\"_ _1\"></span> eserciti la fair <span class=\"_ _1\"></span>value option. </span>Gli <span class=\"_ _3\"></span>strumenti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finanziari <span class=\"_ _16\"></span>classificati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>categoria<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inizialmente<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>successivamente<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rilevati al f<span class=\"_ _7\"></span>air value. I <span class=\"_ _7\"></span>costi dell\u2019operazione e le variazioni del <span class=\"_ _7\"></span>fair value <span class=\"_ _7\"></span>sono rilevati nell\u2019utile/(perdita)<span class=\"_ _3\"></span> dell\u2019eserci<span class=\"_ _1\"></span>zio.<span class=\"ff1\"> </span>Perdite per ridu<span class=\"_ _1\"></span>zione di valore L'IFRS <span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span><span class=\"ff9\">sostituisce <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>modell<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>\u2018perdita <span class=\"_ _4\"></span>sostenuta\u2019 <span class=\"_ _4\"></span>(\u2018incurred <span class=\"_ _4\"></span>loss\u2019) <span class=\"_ _4\"></span>previsto <span class=\"_ _4\"></span>dal<span class=\"_ _1\"></span>lo </span>IAS <span class=\"_ _17\"></span>39 <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>modello <span class=\"_ _17\"></span>previsi<span class=\"_ _1\"></span>onale <span class=\"_ _17\"></span>della <span class=\"_ _4\"></span>\u2018perdita <span class=\"_ _17\"></span>attesa <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>crediti\u2019 <span class=\"_ _17\"></span>(\u2018exp<span class=\"_ _1\"></span>ected <span class=\"_ _17\"></span>credit<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>loss\u2019 <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span> \u2018ECL\u2019). <span class=\"_ _13\"> </span>Il <span class=\"_ _17\"></span>modello <span class=\"_ _13\"> </span>presuppone <span class=\"_ _13\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>livello <span class=\"_ _13\"></span>si<span class=\"_ _1\"></span>gnificativo <span class=\"_ _13\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>valutazione <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"></span>merito<span class=\"ff1\"> <span class=\"_ _13\"></span>all'impa<span class=\"_ _1\"></span>tto <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> </span>cambiamenti dei <span class=\"_ _1\"></span>fattori economici sul<span class=\"_ _1\"></span>l'ECL che so<span class=\"ls2\">no</span> pondera<span class=\"_ _1\"></span>ti in base al<span class=\"_ _1\"></span>le probabilit\u00e0. Il <span class=\"_ _7\"></span>nuovo <span class=\"_ _7\"></span>modello di <span class=\"_ _7\"></span>perdita <span class=\"_ _7\"></span>per riduzione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>valore si <span class=\"_ _7\"></span>applica <span class=\"_ _7\"></span>alle <span class=\"_ _7\"></span>attivit\u00e0 f<span class=\"_ _7\"></span>in<span class=\"_ _1\"></span>anziarie <span class=\"_ _7\"></span>valutate al costo <span class=\"_ _7\"></span>ammortizzato <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>al FVOCI, <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>atta <span class=\"_ _7\"></span>eccezione <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>itoli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>capi<span class=\"_ _1\"></span>tale <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>derivanti <span class=\"_ _7\"></span>da contratti con i clien<span class=\"_ _1\"></span>ti. Il <span class=\"_ _19\"> </span>princi<span class=\"_ _1\"></span>pio <span class=\"_ _15\"> </span>prevede <span class=\"_ _15\"> </span>che <span class=\"_ _19\"> </span>i <span class=\"_ _15\"> </span>fondi <span class=\"_ _15\"> </span>a <span class=\"_ _19\"> </span>cope<span class=\"_ _1\"></span>rtura <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>crediti <span class=\"_ _19\"> </span>siano<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>val<span class=\"_ _1\"></span>utati <span class=\"_ _15\"> </span>utilizzando <span class=\"_ _15\"> </span>i <span class=\"_ _19\"> </span>seguen<span class=\"_ _1\"></span>ti approcci <span class=\"_ _1b\"> </span>m<span class=\"_ _7\"></span>etodologici<span class=\"_ _1\"></span>: <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>\u201cGeneral <span class=\"_ _14\"> </span>deterioratio<span class=\"_ _1\"></span>n <span class=\"_ _14\"> </span>method\u201d <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>il <span class=\"_ _1b\"> </span>\u201c<span class=\"_ _7\"></span>Simplifi<span class=\"_ _1\"></span>ed <span class=\"_ _14\"> </span>approach\u201d; <span class=\"_ _14\"> </span>in<span class=\"_ _1\"></span> particolare: \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>ll <span class=\"_ _15\"> </span>\u201cGeneral <span class=\"_ _15\"> </span>deterioration <span class=\"_ _15\"> </span>method\u201d<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>richiede <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>classificazione <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>tre <span class=\"_ _15\"> </span>stage <span class=\"_ _15\"> </span>degli <span class=\"_ _15\"> </span>strumenti finanziari <span class=\"_ _4\"></span>inclusi <span class=\"_ _4\"></span>nel <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>rimetro <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>applicazione <span class=\"_ _4\"></span>dell\u2019IFRS<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>9. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>tre <span class=\"_ _17\"></span>stage<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>riflettono <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>vello <span class=\"_ _4\"></span>di deterioramento <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _19\"> </span>quali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>credito <span class=\"_ _19\"> </span>dal <span class=\"_ _19\"> </span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>strumento <span class=\"_ _15\"> </span>f<span class=\"_ _7\"></span>inanziario <span class=\"_ _19\"> </span>\u00e8<span class=\"_ _1\"></span> acquisito e compo<span class=\"_ _1\"></span>rtano una di<span class=\"_ _1\"></span>fferente modal<span class=\"_ _1\"></span>it\u00e0 di calcol<span class=\"_ _1\"></span>o dell\u2019EC<span class=\"_ _1\"></span>L;<span class=\"_ _7\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>ll <span class=\"_ _7\"></span>\u201cSimplified <span class=\"_ _7\"></span>approach\u201d<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>prevede, per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>crediti commerciali, contract <span class=\"_ _7\"></span>asset <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>crediti derivanti da <span class=\"_ _4\"></span>contr<span class=\"_ _7\"></span>atti <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>lea<span class=\"_ _1\"></span>sing, <span class=\"_ _4\"></span>l\u2019adozione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>alcune <span class=\"_ _4\"></span>semplificazioni, <span class=\"_ _4\"></span>al <span class=\"_ _17\"></span>fine <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>evitare <span class=\"_ _17\"></span>che <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>entit\u00e0<span class=\"_ _1\"></span> siano <span class=\"_ _17\"></span>costrette <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>onitorare <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cambiamenti <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cred<span class=\"_ _7\"></span>ito, <span class=\"_ _17\"></span>cos\u00ec <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _17\"></span>previsto <span class=\"_ _17\"></span>dal modello <span class=\"_ _3\"></span>generale. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>l\u2019approccio <span class=\"_ _3\"></span>semplificato <span class=\"_ _3\"></span>deve <span class=\"_ _1\"></span>esse<span class=\"_ _1\"></span>re lifetime, <span class=\"_ _16\"></span>pertanto <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stage <span class=\"_ _3\"></span>allocation. <span class=\"_ _16\"></span>Per <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>tipologia, <span class=\"_ _3\"></span>pertanto, <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>cr<span class=\"_ _7\"></span>edi<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>sono suddivisi <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>cluster <span class=\"_ _4\"></span>om<span class=\"_ _1\"></span>ogenei<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>con <span class=\"_ _7\"></span>riferimenti <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>quali <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>successivam<span class=\"_ _1\"></span>ente <span class=\"_ _7\"></span>determinati, per <span class=\"_ _17\"></span>ogni<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cluster, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>parametri <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>rife<span class=\"_ _1\"></span>rimento <span class=\"_ _4\"></span>(PD, <span class=\"_ _4\"></span>LGD, <span class=\"_ _17\"></span>ed <span class=\"_ _4\"></span>EAD) <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>calc<span class=\"_ _1\"></span>olo <span class=\"_ _4\"></span>delle <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>ifetime expected credit losse<span class=\"_ _1\"></span>s util<span class=\"_ _1\"></span>izzando le informazioni <span class=\"_ _1\"></span>disponibi<span class=\"_ _1\"></span>li. Nei <span class=\"_ _16\"></span>casi <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>cui <span class=\"_ _3\"></span>trova <span class=\"_ _3\"></span>applicazione <span class=\"_ _16\"></span>il <span class=\"_ _3\"></span>General <span class=\"_ _3\"></span>Deterioration <span class=\"_ _16\"></span>Method, <span class=\"_ _16\"></span>come <span class=\"_ _16\"></span>anticipato, <span class=\"_ _3\"></span>gli <span class=\"_ _16\"></span>strumenti<span class=\"_ _1\"></span> finanziari sono <span class=\"_ _3\"></span>classificati in <span class=\"_ _1\"></span>tre s<span class=\"_ _1\"></span>tage in <span class=\"_ _1\"></span>funzione <span class=\"_ _1\"></span>del de<span class=\"_ _1\"></span>terioramento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>qualit\u00e0 <span class=\"_ _1\"></span>creditizia <span class=\"_ _1\"></span>tra la data della ril<span class=\"_ _1\"></span>evazione inizi<span class=\"_ _1\"></span>ale e quella di valutaz<span class=\"_ _1\"></span>i<span class=\"ls2\">one:</span> \u2022<span class=\"ff1\"> <span class=\"_ _36\"> </span>Stage <span class=\"_ _13\"> </span>1: <span class=\"_ _15\"> </span>comprende<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tutte <span class=\"_ _13\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>esame <span class=\"_ _13\"> </span>al <span class=\"_ _15\"> </span>momento <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>loro <span class=\"_ _15\"> </span>prim<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </span>rilevazione <span class=\"_ _1\"></span>(Data di ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e inizi<span class=\"_ _1\"></span>ale) a prescind<span class=\"_ _1\"></span>ere da para<span class=\"_ _1\"></span>menti qu<span class=\"_ _1\"></span>alitativi (es.<span class=\"_ _1\"></span>: rating)<span class=\"_ _1\"></span> e <span class=\"_ _7\"></span>ad <span class=\"_ _7\"></span>eccezione <span class=\"_ _7\"></span>di situazioni con <span class=\"_ _4\"></span>evidenze<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>oggetti<span class=\"_ _1\"></span>ve <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>impairmen<span class=\"_ _1\"></span>t. <span class=\"_ _7\"></span>Permangono <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>stage<span class=\"_ _1\"></span> 1, <span class=\"_ _4\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fase <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>successiva, <span class=\"_ _7\"></span>tutti <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>strumenti <span class=\"_ _7\"></span>finanziari <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>non <span class=\"_ _7\"></span>hanno <span class=\"_ _7\"></span>avuto <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>n aumento <span class=\"_ _4\"></span>significativo <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>credito <span class=\"_ _17\"></span>rispetto <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>iniziale <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>che abbiano <span class=\"_ _16\"></span>un <span class=\"_ _3\"></span>basso <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>credito <span class=\"_ _16\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>riferimento. <span class=\"_ _16\"></span>Per <span class=\"_ _3\"></span>tali <span class=\"_ _16\"></span>attivit\u00e0 <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>riconosciute le <span class=\"_ _17\"></span>perdite <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>cr<span class=\"_ _7\"></span>editi <span class=\"_ _17\"></span>attese <span class=\"_ _17\"></span>nei <span class=\"_ _17\"></span>prossimi <span class=\"_ _17\"></span>12 <span class=\"_ _17\"></span>mesi <span class=\"_ _17\"></span>(12<span class=\"_ _7\"></span>-month <span class=\"_ _17\"></span>ECL) <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>rappresentano <span class=\"_ _17\"></span>le<span class=\"_ _1\"></span> perdite <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>ttese <span class=\"_ _13\"></span>in <span class=\"_ _17\"></span>considerazione <span class=\"_ _17\"></span>della <span class=\"_ _13\"></span>possibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>verifichi<span class=\"_ _1\"></span>no <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span>venti <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>default <span class=\"_ _13\"></span>ne<span class=\"_ _1\"></span>i<span class=\"_ _3d\"> </span>prossimi 12<span class=\"_ _1\"></span> mesi.<span class=\"_ _1\"></span> Gli<span class=\"_ _1\"></span> interessi<span class=\"_ _1\"></span> degli <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>ti fina<span class=\"_ _1\"></span>nziari co<span class=\"_ _1\"></span>mpresi i<span class=\"_ _1\"></span>n stage<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1 sono <span class=\"_ _1\"></span>calcolat<span class=\"_ _1\"></span>i sul valore contabil<span class=\"_ _1\"></span>e al lordo dell<span class=\"_ _1\"></span>e eventuali svalutazi<span class=\"_ _1\"></span>oni sull\u2019<span class=\"_ _1\"></span>asset;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _36\"> </span>Stage 2: <span class=\"_ _7\"></span>comprende<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>stru<span class=\"_ _1\"></span>menti finanziari che <span class=\"_ _7\"></span>hanno avuto un aumento significativo del </span>rischio <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>credito <span class=\"_ _17\"></span>rispetto <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>Data <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>rilevazi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>ini<span class=\"_ _1\"></span>ziale, <span class=\"_ _13\"></span>ma <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>non <span class=\"_ _17\"></span>hanno <span class=\"_ _13\"></span>evidenze<span class=\"_ _1\"></span> oggettive <span class=\"_ _7\"></span>di impairment. <span class=\"_ _7\"></span>Per <span class=\"_ _7\"></span>tali <span class=\"_ _7\"></span>attivit\u00e0 sono <span class=\"_ _7\"></span>riconosciute <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>perdite <span class=\"_ _4\"></span>su crediti <span class=\"_ _7\"></span>attese<span class=\"_ _1\"></span> derivanti <span class=\"_ _19\"> </span>da <span class=\"_ _15\"> </span>tutti <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>possi<span class=\"_ _1\"></span>bili <span class=\"_ _15\"> </span>eventi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>default <span class=\"_ _19\"> </span>lun<span class=\"_ _1\"></span>go <span class=\"_ _19\"> </span>l\u2019i<span class=\"_ _1\"></span>ntera <span class=\"_ _19\"> </span>vita <span class=\"_ _19\"> </span>a<span class=\"_ _1\"></span>ttesa <span class=\"_ _19\"> </span>d<span class=\"_ _1\"></span>ello <span class=\"_ _19\"> </span>strumen<span class=\"_ _1\"></span>to finanziario (Lifeti<span class=\"_ _1\"></span>me ECL<span class=\"_ _1\"></span>). Gli interessi<span class=\"_ _1\"></span> degli stru<span class=\"_ _1\"></span>menti finanziari co<span class=\"_ _1\"></span>mpresi in s<span class=\"_ _1\"></span>tage 2 sono<span class=\"_ _1\"></span> calcolati sul valore<span class=\"_ _1\"></span> contabile al<span class=\"_ _1\"></span> lordo delle event<span class=\"ff9\">uali<span class=\"_ _1\"></span> svalutazioni sull\u2019<span class=\"_ _1\"></span>asset;<span class=\"ff1\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _30\"> </span>Stage 3<span class=\"_ _1\"></span>: comp<span class=\"_ _1\"></span>rende le<span class=\"_ _1\"></span> atti<span class=\"_ _1\"></span>vit\u00e0 finanzi<span class=\"_ _1\"></span>arie che<span class=\"_ _1\"></span> han<span class=\"_ _1\"></span>no evidenze <span class=\"_ _1\"></span>oggettive<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>impairmen<span class=\"_ _1\"></span>t alla<span class=\"_ _1\"></span> </span>Data <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>valutazione. <span class=\"_ _17\"></span>Per <span class=\"_ _13\"></span>tali <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0, <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ricono<span class=\"_ _1\"></span>sciute <span class=\"_ _17\"></span>solo <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _13\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>crediti<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attes<span class=\"_ _1\"></span>e derivanti da tu<span class=\"_ _1\"></span>tti i possibili<span class=\"_ _1\"></span> eventi di default lungo l<span class=\"_ _1\"></span>\u2019intera vita<span class=\"_ _1\"></span> at<span class=\"ff1\">tesa dello strumento.<span class=\"_ _3d\"> </span></span>Disponibilit\u00e0 liquide e mezzi equivalenti Le <span class=\"_ _21\"> </span>disponibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _21\"> </span>liqui<span class=\"_ _1\"></span>de <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>mezzi <span class=\"_ _21\"> </span>equivalenti<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>sono <span class=\"_ _21\"> </span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _21\"> </span>al <span class=\"_ _21\"> </span><span class=\"ff8\">fair <span class=\"_ _21\"> </span>value</span> <span class=\"_ _21\"> </span><span class=\"ls1e\">e </span>comprendono  i <span class=\"_ _5\"> </span>depositi <span class=\"_ _5\"> </span>bancari <span class=\"_ _5\"> </span>ed <span class=\"_ _5\"> </span>il <span class=\"_ _5\"> </span>denaro <span class=\"_ _5\"> </span>in  cassa<span class=\"_ _7\"></span> <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>altri  valori <span class=\"_ _5\"> </span>equivalenti <span class=\"_ _5\"> </span>nonch\u00e9 investimenti  con <span class=\"_ _5\"> </span>scadenze  entro  t<span class=\"_ _7\"></span>re  mesi <span class=\"_ _5\"> </span>dalla  dat<span class=\"_ _7\"></span>a  di <span class=\"_ _5\"> </span>acquisto, <span class=\"_ _9\"> </span>os<span class=\"_ _1\"></span>sia  quei <span class=\"_ _5\"> </span>valori <span class=\"_ _5\"> </span>che possiedono <span class=\"_ _15\"> </span>i <span class=\"_ _19\"> </span>requisiti <span class=\"_ _19\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _15\"> </span>disponibilit\u00e0 <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>vista <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>brevissimo <span class=\"_ _19\"> </span>te<span class=\"_ _1\"></span>rmine, <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>buon <span class=\"_ _15\"> </span>esito <span class=\"_ _19\"> </span>e<span class=\"_ _1\"></span> dell\u2019assenza<span class=\"_ _1\"></span> di spese per la riscossi<span class=\"_ _1\"></span>one.<span class=\"ff1\"> </span>Le disponibil<span class=\"_ _1\"></span>it\u00e0 in valuta estera sono <span class=\"_ _1\"></span>valutate al <span class=\"_ _1\"></span>tasso di cambi<span class=\"_ _1\"></span>o di fine anno<span class=\"_ _1\"></span>. Livelli gerarchici di valutazione del <span class=\"ffb\">fair value</span> In <span class=\"_ _13\"></span>relazione <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>rilevate <span class=\"_ _13\"></span>nella <span class=\"_ _13\"></span>Situazione <span class=\"_ _13\"></span>P<span class=\"_ _1\"></span>atrimoniale-<span class=\"_ _3d\"> </span>Finanziaria <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _4\"></span>value<span class=\"ff9\">, <span class=\"_ _4\"></span>l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _4\"></span>13 <span class=\"_ _4\"></span>richiede <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>tali <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>siano <span class=\"_ _4\"></span>classificati <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una </span></span>gerarchia di <span class=\"_ _7\"></span>livell<span class=\"_ _1\"></span>i che r<span class=\"_ _7\"></span>ifletta la significativit\u00e0 degli <span class=\"_ _7\"></span>input utilizzati nella<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>determinazion<span class=\"_ _1\"></span>e del <span class=\"_ _4\"></span><span class=\"ff8\">fai<span class=\"_ _1\"></span>r </span>value<span class=\"ff1 ls6\">. <span class=\"ls0\">Si disting<span class=\"_ _1\"></span>uono i se<span class=\"_ _1\"></span>guenti livell<span class=\"_ _1\"></span>i: </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"fs7\">Livello 1: determinazione del <span class=\"ff8\">fair value</span> in base a prezzi quota<span class=\"_ _1\"></span>ti in mercati attivi per le<span class=\"_ _1\"></span> </span></span>attivit\u00e0 o<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>passivit\u00e0<span class=\"_ _1\"></span> ide<span class=\"_ _1\"></span>ntiche a<span class=\"_ _1\"></span> cui <span class=\"_ _1\"></span>l\u2019entit\u00e0<span class=\"_ _1\"></span> pu\u00f2 <span class=\"_ _1\"></span>accedere<span class=\"_ _1\"></span> all<span class=\"_ _1\"></span>a data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valutazione;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"fs7\">Livello 2: <span class=\"_ _1\"></span>determinazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>del<span class=\"ff8\"> fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span><span class=\"ff1\">in <span class=\"_ _1\"></span>base<span class=\"_ _1\"></span> a <span class=\"_ _3\"></span>input diversi <span class=\"_ _1\"></span>da p<span class=\"_ _1\"></span>rezzi <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>inclus<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> </span></span></span></span>nel <span class=\"_ _1\"></span>\u201cLivell<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>1\u201d <span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>osservabil<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>direttamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>(prezzi) <span class=\"_ _3\"></span>o indi<span class=\"_ _1\"></span>rettamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>(derivati<span class=\"_ _1\"></span> dai prezzi) per le at<span class=\"_ _1\"></span>tivit\u00e0 o per le passi<span class=\"_ _1\"></span>vit\u00e0; \u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"fs7\">Livello 3: <span class=\"_ _1\"></span>determinazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>del <span class=\"ff8\">fair <span class=\"_ _1\"></span>value<span class=\"ff1\"> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>odelli <span class=\"_ _3\"></span>di valutazione <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>input <span class=\"_ _1\"></span>non </span></span></span></span>sono osservabil<span class=\"_ _1\"></span>i per le attivi<span class=\"_ _1\"></span>t\u00e0 o per le passivit\u00e0<span class=\"_ _1\"></span>. Per l\u2019identificazi<span class=\"_ _1\"></span>one del livell<span class=\"_ _1\"></span>o gerarchico di valuta<span class=\"_ _1\"></span>zione del <span class=\"ff8\">fair value,<span class=\"ff1\"> si <span class=\"_ _1\"></span>rinvia alla Nota n<span class=\"_ _1\"></span>. 29.<span class=\"_ _3d\"> </span></span></span>Patrimonio Netto Azioni proprie Il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>sostenuto <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _16\"></span>di <span class=\"_ _1\"></span>azioni<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>proprie <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>iscrit<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>diretta <span class=\"_ _3\"></span>riduzione <span class=\"_ _16\"></span>del <span class=\"_ _1\"></span>Patrimo<span class=\"_ _1\"></span>nio Netto. Util<span class=\"_ _1\"></span>i o perdi<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>rivanti dal<span class=\"_ _1\"></span>le eventuali<span class=\"_ _1\"></span> vendi<span class=\"_ _1\"></span>te successive<span class=\"_ _1\"></span> sono <span class=\"_ _1\"></span>rilevati co<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>movimenti<span class=\"_ _1\"></span> di Patrimonio<span class=\"_ _1\"></span> Netto. Costi di aumento del capitale sociale I <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>sostenuti <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quotazione <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>Borsa <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Capogruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore <span class=\"_ _3\"></span>SpA, <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>netto del <span class=\"_ _17\"></span>relativo <span class=\"_ _4\"></span>effetto <span class=\"_ _17\"></span>fiscale, <span class=\"_ _17\"></span>sono <span class=\"_ _4\"></span>stati <span class=\"_ _17\"></span>iscritti <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>riduzione <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Patrimonio<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Netto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>un\u2019apposita<span class=\"_ _1\"></span> riserva negativa.<span class=\"_ _3d\"> </span>Benefici per i dipendenti La <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>elativa <span class=\"_ _4\"></span>ai <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _4\"></span>riconosciuti <span class=\"_ _4\"></span>ai <span class=\"_ _17\"></span>dipe<span class=\"_ _1\"></span>ndenti <span class=\"_ _4\"></span>ed <span class=\"_ _17\"></span>erogati <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>coincidenza <span class=\"_ _4\"></span>o successivamente <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>cessazion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>del <span class=\"_ _13\"> </span>rapporto <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>lavoro <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>relativa <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>programmi <span class=\"_ _13\"></span>a <span class=\"_ _15\"> </span>bene<span class=\"_ _1\"></span>fici definiti (TFR), al netto <span class=\"_ _7\"></span>del<span class=\"_ _1\"></span>le eventuali attivit\u00e0 <span class=\"_ _7\"></span>al servizio del piano, \u00e8 det<span class=\"_ _7\"></span>erminata sulla base <span class=\"_ _7\"></span>di ipotesi attua<span class=\"_ _1\"></span>riali stimand<span class=\"_ _1\"></span>o l\u2019am<span class=\"_ _1\"></span>montare dei bene<span class=\"_ _1\"></span>fici<span class=\"_ _1\"></span> futuri che i<span class=\"_ _1\"></span> dipendenti <span class=\"_ _3\"></span>hanno maturato alla data di riferimento. La passivi<span class=\"_ _1\"></span>t\u00e0 \u00e8 rilevata per competenza<span class=\"_ _1\"></span> lungo il periodo di maturazione del diritto.  Relativamente<span class=\"_ _1\"></span>  al <span class=\"_ _19\"> </span>Trattamento  di<span class=\"_ _1\"></span>  Fine<span class=\"_ _1\"></span>  Rappo<span class=\"_ _1\"></span>rto, <span class=\"_ _18\"> </span>in  segui<span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>o  al<span class=\"_ _1\"></span>le <span class=\"_ _19\"> </span>m<span class=\"_ _7\"></span>odifi<span class=\"_ _1\"></span>che  appo<span class=\"_ _1\"></span>rtate  all<span class=\"_ _1\"></span>a disciplina<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>dalla <span class=\"_ _7\"></span>Legge <span class=\"_ _7\"></span>27 <span class=\"_ _7\"></span>dicembre <span class=\"_ _7\"></span>2006, <span class=\"_ _7\"></span>n. <span class=\"_ _4\"></span>296 e <span class=\"_ _4\"></span>successi<span class=\"_ _1\"></span>vi <span class=\"_ _7\"></span>Decreti <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>Regolamenti attuativi (\u2018Riforma Previdenzi<span class=\"_ _1\"></span>ale\u2019) emanati<span class=\"_ _1\"></span> nei primi mesi<span class=\"_ _1\"></span> del 2007, si<span class=\"_ _1\"></span> segnala che:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _37\"> </span>il <span class=\"_ _7\"></span>TFR <span class=\"_ _4\"></span>maturato <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>cembre <span class=\"_ _7\"></span>2006 <span class=\"_ _4\"></span>continua <span class=\"_ _7\"></span>ad <span class=\"_ _7\"></span>essere <span class=\"_ _4\"></span>considera<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>piano <span class=\"_ _4\"></span>a </span>benefici definiti.<span class=\"_ _1\"></span>  \u2022<span class=\"ff1\"> <span class=\"_ _37\"> </span>il <span class=\"_ _13\"></span>TFR <span class=\"_ _15\"> </span>maturato <span class=\"_ _13\"> </span>a <span class=\"_ _15\"> </span>partire <span class=\"_ _13\"> </span>dal <span class=\"_ _15\"> </span>1\u00b0 <span class=\"_ _15\"> </span>gennaio <span class=\"_ _15\"> </span>2007, <span class=\"_ _13\"></span>per <span class=\"_ _15\"> </span>le <span class=\"_ _13\"> </span>aziende <span class=\"_ _15\"> </span>italiane <span class=\"_ _13\"></span>con <span class=\"_ _15\"> </span>un </span>numero di <span class=\"_ _1\"></span>dipendenti <span class=\"_ _1\"></span>superiore <span class=\"_ _1\"></span>a 50 <span class=\"_ _1\"></span>unit\u00e0, \u00e8 <span class=\"_ _1\"></span>consi<span class=\"_ _1\"></span>derato un <span class=\"_ _1\"></span>piano a <span class=\"_ _1\"></span>contribu<span class=\"_ _1\"></span>zione definita. La <span class=\"_ _17\"></span>determinazione<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>attuale <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>impegni <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>effettuata <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>attua<span class=\"_ _1\"></span>ri esterni con il \u201cme<span class=\"_ _1\"></span>todo dell<span class=\"_ _1\"></span>a proiezione unitaria del<span class=\"_ _1\"></span> credito\u201d (<span class=\"ff8\">Projected Uni<span class=\"_ _1\"></span>t Credi<span class=\"_ _1\"></span>t Method<span class=\"ff1 lsa\">).<span class=\"ls0\"> </span></span></span>Con <span class=\"_ _9\"> </span>tale <span class=\"_ _9\"> </span>metodo, <span class=\"_ _a\"> </span>la <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _a\"> </span>proiettata <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>futuro <span class=\"_ _9\"> </span>per <span class=\"_ _a\"> </span>determinare <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>probabile ammontare <span class=\"_ _3\"></span>da pagare <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>momento <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>risoluzione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>rapporto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>lavoro e<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>\u00e8 poi <span class=\"_ _3\"></span>attualizzata per <span class=\"_ _1\"></span>tener <span class=\"_ _3\"></span>conto de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>tempo che <span class=\"_ _3\"></span>trascorrer\u00e0 <span class=\"_ _3\"></span>prima d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _1\"></span>effettivo <span class=\"_ _1\"></span>pagamento<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>cal<span class=\"_ _7\"></span><span class=\"ff1\">colo <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>iene <span class=\"_ _3\"></span>conto </span>del <span class=\"_ _7\"></span>TFR <span class=\"_ _7\"></span>maturato <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>prestazioni di <span class=\"_ _7\"></span>lavoro <span class=\"_ _7\"></span>gi\u00e0 <span class=\"_ _7\"></span>effettuate <span class=\"_ _7\"></span>ed <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>basato <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>ipotesi <span class=\"_ _7\"></span>attuariali che riguardano <span class=\"_ _7\"></span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>tasso<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>inte<span class=\"_ _1\"></span>resse, <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>riflette <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>endimen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>m<span class=\"_ _7\"></span>ercato<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>titoli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di<span class=\"_ _3d\"> </span>aziende <span class=\"_ _7\"></span>primarie <span class=\"_ _7\"></span>con <span class=\"_ _4\"></span>scadenza <span class=\"_ _7\"></span>coerente <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>quella <span class=\"_ _7\"></span>att<span class=\"_ _7\"></span>esa <span class=\"_ _7\"></span>dell\u2019obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff8\">turnover<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>dei </span></span>dipendenti. Per le quote di TFR destinate<span class=\"_ _1\"></span> alla previdenza integrativa<span class=\"_ _1\"></span> ovvero al fondo INPS<span class=\"_ _1\"></span> a partire dalla <span class=\"_ _7\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>opzion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>esercitata <span class=\"_ _7\"></span>dal <span class=\"_ _4\"></span>dipend<span class=\"_ _1\"></span>ente, <span class=\"_ _4\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>non <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _7\"></span>debitore <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>quote <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>TFR maturate <span class=\"_ _13\"></span>dopo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2006<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>rtanto <span class=\"_ _17\"></span>nel <span class=\"_ _13\"></span>calcolo <span class=\"_ _13\"></span>attuarial<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>TFR <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>escl<span class=\"_ _1\"></span>usa <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> componente rela<span class=\"_ _1\"></span>tiva alla di<span class=\"_ _1\"></span>namica salariale futura<span class=\"_ _1\"></span>. Gli utili <span class=\"_ _7\"></span>e le <span class=\"_ _7\"></span>perdi<span class=\"_ _1\"></span>te attuariali, definiti <span class=\"_ _7\"></span>quale differenza tra il valore <span class=\"_ _7\"></span>di bilancio <span class=\"_ _7\"></span>della passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ed<span class=\"_ _1\"></span> il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>attuale <span class=\"_ _4\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>impegni <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>periodo, <span class=\"_ _4\"></span>dovut<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>modifi<span class=\"_ _1\"></span>carsi <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>parametri<span class=\"_ _1\"></span> attuariali <span class=\"_ _16\"></span>utilizzati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>precedenza, <span class=\"_ _16\"></span>sono <span class=\"_ _3\"></span>imputati <span class=\"_ _3\"></span>direttamente <span class=\"_ _16\"></span>a <span class=\"_ _3\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _16\"></span>Complessivo.  La <span class=\"_ _4\"></span>componente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>finanziari<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>invece <span class=\"_ _4\"></span>isc<span class=\"_ _1\"></span>ritta <span class=\"_ _4\"></span>nel <span class=\"_ _7\"></span>Conto <span class=\"_ _4\"></span>Economico <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>voce <span class=\"_ _7\"></span>proventi ed oneri finanziari.<span class=\"_ _1\"></span> Fondi  I <span class=\"_ _7\"></span>Fondi <span class=\"_ _7\"></span>riguardano <span class=\"_ _7\"></span>costi e <span class=\"_ _7\"></span>oneri <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>natura <span class=\"_ _7\"></span>determinata e <span class=\"_ _4\"></span>di esistenza <span class=\"_ _7\"></span>certa <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>probabile che <span class=\"_ _18\"> </span>alla <span class=\"_ _19\"> </span>data  di <span class=\"_ _19\"> </span>chiusura <span class=\"_ _19\"> </span>del  periodo <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>indeterminati <span class=\"_ _18\"> </span>nell\u2019ammon<span class=\"_ _1\"></span>tare <span class=\"_ _19\"> </span>o  nella <span class=\"_ _19\"> </span>data  di<span class=\"_ _3\"></span> sopravvenienza. Gli <span class=\"_ _15\"> </span>accantonamenti<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>ai <span class=\"_ _15\"> </span>fondi <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>rilevati <span class=\"_ _15\"> </span>quando, <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>presenza <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>obbl<span class=\"_ _1\"></span>igazione legale <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>implicita <span class=\"_ _17\"></span>nei <span class=\"_ _4\"></span>confr<span class=\"_ _7\"></span>onti <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>terzi <span class=\"_ _17\"></span>derivan<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>da <span class=\"_ _4\"></span>un <span class=\"_ _17\"></span>evento <span class=\"_ _17\"></span>passato<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>probabile <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>per soddisfare <span class=\"_ _13\"> </span>l\u2019ob<span class=\"_ _1\"></span>bligazione <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>render\u00e0 <span class=\"_ _17\"></span>necessario <span class=\"_ _13\"></span>un <span class=\"_ _17\"></span>esborso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>riso<span class=\"_ _1\"></span>rse <span class=\"_ _13\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>amm<span class=\"ff1\">ontare <span class=\"_ _13\"></span>sia<span class=\"_ _1\"></span> </span>stimabile in modo attendi<span class=\"_ _1\"></span>bile. Quando l\u2019effe<span class=\"_ _1\"></span>tto finanziario<span class=\"_ _1\"></span> del tempo \u00e8 signifi<span class=\"_ _1\"></span>cativo e le date di pagamento <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>obbligazion<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>attendibil<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>stimabili, <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>accantonamento<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>oggetto <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> attualizzazione <span class=\"_ _4\"></span>utilizzando <span class=\"_ _17\"></span>i <span class=\"_ _4\"></span>f<span class=\"_ _7\"></span>lussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _17\"></span>futuri <span class=\"_ _17\"></span>attesi <span class=\"_ _4\"></span>ad <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>sconto <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>lordo <span class=\"_ _17\"></span>delle<span class=\"_ _1\"></span> imposte <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>riflet<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>corrente <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>mercato <span class=\"_ _17\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>denaro <span class=\"_ _17\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _4\"></span>al tempo <span class=\"_ _19\"> </span>e, <span class=\"_ _19\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>appli<span class=\"_ _1\"></span>cabile, <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _19\"> </span>specifico <span class=\"_ _15\"> </span>applicabile <span class=\"_ _15\"> </span>all\u2019obbligazione; <span class=\"_ _19\"> </span>l\u2019incremen<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>della<span class=\"_ _1\"></span> passivit\u00e0 dovuto al <span class=\"_ _1\"></span>trascorrere del<span class=\"_ _1\"></span> tempo \u00e8 ril<span class=\"_ _1\"></span>evato come onere<span class=\"_ _1\"></span> finanziario<span class=\"_ _1\"></span>. In particolare, i fondi <span class=\"_ _7\"></span>afferenti ai piani di ristrutturazione del personale vengono rilevati<span class=\"_ _1\"></span> quando <span class=\"_ _7\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>bilancio <span class=\"_ _4\"></span>l\u2019eve<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>che <span class=\"_ _7\"></span>origina <span class=\"_ _4\"></span>l\u2019obbl<span class=\"_ _1\"></span>igazione <span class=\"_ _7\"></span>risulta <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>\u00abvinco<span class=\"_ _1\"></span>lante\u00bb <span class=\"_ _7\"></span>in quanto <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Societ\u00e0, mediante <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>formulazione di <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>programma formal<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>per la <span class=\"_ _7\"></span>ristrutturazione,<span class=\"_ _1\"></span> ha generato nei ter<span class=\"_ _1\"></span>zi interessati<span class=\"_ _1\"></span> la valida aspet<span class=\"_ _1\"></span>tativa che l\u2019impre<span class=\"_ _1\"></span>sa realizzer\u00e0 la s<span class=\"_ _1\"></span>tessa.<span class=\"ff1\"> </span>Contributi I <span class=\"_ _7\"></span>contributi <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ilevati al <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value</span> <span class=\"_ _7\"></span>quando <span class=\"_ _7\"></span>vi <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ragionevole <span class=\"_ _7\"></span>certezza <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>saranno ricevuti <span class=\"_ _19\"> </span>e  che <span class=\"_ _19\"> </span>saranno <span class=\"_ _18\"> </span>soddisfatte <span class=\"_ _19\"> </span>le  condi<span class=\"_ _1\"></span>zioni <span class=\"_ _19\"> </span>previste  p<span class=\"_ _1\"></span>er <span class=\"_ _18\"> </span>l\u2019ottenime<span class=\"_ _1\"></span>nto <span class=\"_ _18\"> </span>degli <span class=\"_ _19\"> </span>stessi. <span class=\"_ _18\"> </span>I contributi ricevuti a <span class=\"_ _7\"></span>fronte di <span class=\"_ _7\"></span>specifiche spese sono <span class=\"_ _7\"></span>rilevati tra le <span class=\"_ _7\"></span>altre passivit\u00e0 <span class=\"_ _7\"></span>e accreditati a<span class=\"_ _3d\"> </span>Conto <span class=\"_ _4\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>siste<span class=\"_ _1\"></span>matico <span class=\"_ _4\"></span>lungo <span class=\"_ _4\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>maturano <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>costi<span class=\"_ _1\"></span> cui sono correlati<span class=\"_ _1\"></span>.  I <span class=\"_ _14\"> </span>contribu<span class=\"_ _1\"></span>ti <span class=\"_ _1b\"> </span>ricevuti <span class=\"_ _14\"> </span>a <span class=\"_ _1b\"> </span>fronte <span class=\"_ _14\"> </span>di <span class=\"_ _1b\"> </span>specifici <span class=\"_ _1b\"> </span>beni <span class=\"_ _14\"> </span>il <span class=\"_ _1b\"> </span>cui <span class=\"_ _14\"> </span>valore <span class=\"_ _1b\"> </span>viene <span class=\"_ _14\"> </span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>tra <span class=\"_ _14\"> </span>le immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>tr<span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>accreditati <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Conto <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>nomico <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>relazione al periodo di ammo<span class=\"_ _1\"></span>rtamento dei<span class=\"_ _1\"></span> beni cui si ri<span class=\"_ _1\"></span>feriscono. I  con<span class=\"_ _1\"></span>tributi <span class=\"_ _18\"> </span>in <span class=\"_ _19\"> </span>conto  es<span class=\"_ _1\"></span>ercizio <span class=\"_ _18\"> </span>sono <span class=\"_ _19\"> </span>rilevati  int<span class=\"_ _1\"></span>egralmente <span class=\"_ _19\"> </span>a  Con<span class=\"_ _1\"></span>to <span class=\"_ _18\"> </span>Economico <span class=\"_ _19\"> </span>nel momento in cui sono<span class=\"_ _1\"></span> soddi<span class=\"_ _1\"></span>sfatte le condizioni di<span class=\"_ _1\"></span> iscrivibi<span class=\"_ _1\"></span>lit\u00e0. Ricavi da contratti con i clienti  La Societ\u00e0 rileva <span class=\"_ _7\"></span>i ricavi in modo <span class=\"_ _7\"></span>che il <span class=\"_ _7\"></span>trasferime<span class=\"_ _1\"></span>nto al <span class=\"_ _7\"></span>cliente di beni e/o <span class=\"_ _7\"></span>servizi risult<span class=\"_ _7\"></span><span class=\"ls21\">i </span>espresso <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>importo <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>rifletta <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>corrispettivo a <span class=\"_ _4\"></span>cui <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Societ\u00e0 <span class=\"_ _7\"></span>ritiene <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>avere <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>quale compenso per il<span class=\"_ _1\"></span> trasferimento<span class=\"_ _1\"></span> dei beni e/o se<span class=\"_ _1\"></span>rvizi stessi.  La rilevazione avvien<span class=\"_ _1\"></span>e second<span class=\"_ _1\"></span>o il <span class=\"ff9\">\u201cfive step mode<span class=\"_ _1\"></span>l framework<span class=\"_ _1\"></span>\u201d<span class=\"ff1\">, il quale prevede: </span></span>1)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>identificazione del<span class=\"_ _1\"></span> contratto; </span>2)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>identificazione dei<span class=\"_ _1\"></span> beni e servizi oggetto<span class=\"_ _1\"></span> del contrat<span class=\"_ _1\"></span>to; </span>3)<span class=\"ls0\"> <span class=\"_ _33\"> </span>la definizione del<span class=\"_ _1\"></span> prezzo dell<span class=\"_ _1\"></span>a transazione; </span>4)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>allocazione delle obbl<span class=\"_ _1\"></span>igazioni contrattuali<span class=\"_ _1\"></span> della componente<span class=\"_ _1\"></span> variabile del<span class=\"_ _1\"></span> prezzo; </span>5)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ls1\">il </span>trasferimento del cont<span class=\"_ _1\"></span>rollo. </span>I ricavi sono valuta<span class=\"_ _1\"></span>ti tenendo conto dei ter<span class=\"_ _1\"></span>mini contrattuali<span class=\"_ _1\"></span> e delle pratiche com<span class=\"_ _1\"></span>merciali<span class=\"_ _1\"></span> abitualmente <span class=\"_ _19\"> </span>applicate <span class=\"_ _19\"> </span>nei  rappo<span class=\"_ _1\"></span>rti <span class=\"_ _19\"> </span>con  i <span class=\"_ _19\"> </span>clienti. <span class=\"_ _18\"> </span>Il <span class=\"_ _18\"> </span>prezzo <span class=\"_ _19\"> </span>dell\u2019operazi<span class=\"_ _1\"></span>one <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _19\"> </span>l\u2019importo <span class=\"_ _18\"> </span>del corrispettivo (che<span class=\"_ _1\"></span> pu\u00f2 incl<span class=\"_ _1\"></span>udere importi fissi<span class=\"_ _1\"></span>, variabil<span class=\"_ _1\"></span>i o entrambi) a <span class=\"_ _1\"></span>cui si ritiene di avere diri<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> in <span class=\"_ _13\"></span>cambio <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>trasferime<span class=\"_ _1\"></span>nto <span class=\"_ _13\"></span>del <span class=\"_ _17\"></span>controllo <span class=\"_ _13\"></span>dei <span class=\"_ _17\"></span>beni/servizi <span class=\"_ _13\"></span>promessi. <span class=\"_ _13\"></span>Pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>contr<span class=\"_ _7\"></span>ollo <span class=\"_ _17\"></span>si <span class=\"_ _13\"></span>intende genericamente <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>capacit\u00e0 <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>decidere <span class=\"_ _14\"> </span>dell\u2019uso <span class=\"_ _14\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _14\"> </span>(bene/servizi<span class=\"_ _1\"></span>o) <span class=\"_ _21\"> </span>e <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>tr<span class=\"_ _7\"></span>arne sostanzialmente tutti <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>benefici <span class=\"_ _7\"></span>rimanenti. <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>rrispettivo t<span class=\"_ _7\"></span>otale <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>contratti <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>p<span class=\"_ _1\"></span>restazione<span class=\"_ _1\"></span> di servizi<span class=\"_ _1\"></span> viene <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ipartito <span class=\"_ _1\"></span>tra tu<span class=\"_ _1\"></span>tti i<span class=\"_ _1\"></span> servizi<span class=\"_ _1\"></span> sull<span class=\"_ _1\"></span>a base<span class=\"_ _1\"></span> dei<span class=\"_ _1\"></span> prezzi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>relativi <span class=\"_ _1\"></span>servizi <span class=\"_ _1\"></span>come se fossero stati vendu<span class=\"_ _1\"></span>ti si<span class=\"_ _1\"></span>ngolarmente.  N<span class=\"ff9\">ell\u2019ambi<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>di ci<span class=\"_ _1\"></span>ascun <span class=\"_ _3\"></span>contratto<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>l\u2019el<span class=\"_ _1\"></span>emento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>riconoscimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>ricavi </span>\u00e8 <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>singolo <span class=\"_ _13\"></span>obbligo <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>prestazione <span class=\"_ _13\"></span>(<span class=\"ff8\">performance <span class=\"_ _13\"></span>obligation</span>). <span class=\"_ _13\"></span>Per <span class=\"_ _15\"> </span>ogni <span class=\"_ _13\"></span>obbl<span class=\"_ _1\"></span>igazione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>fare, separatamente <span class=\"_ _a\"> </span>individuata, <span class=\"_ _1b\"> </span>l\u2019entit\u00e0 <span class=\"_ _1b\"> </span>rileva <span class=\"_ _1b\"> </span>i <span class=\"_ _1b\"> </span>ricavi <span class=\"_ _1b\"> </span>quando <span class=\"_ _1b\"> </span>(o <span class=\"_ _1b\"> </span>man <span class=\"_ _1b\"> </span>mano <span class=\"_ _1b\"> </span>che) <span class=\"_ _1b\"> </span>adempie l\u2019obbli<span class=\"_ _1\"></span>gazione <span class=\"_ _1\"></span>stessa, <span class=\"_ _3\"></span>trasferendo <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>cliente <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>e/servizio <span class=\"_ _3\"></span>(ossia <span class=\"_ _1\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span>) <span class=\"_ _3\"></span>promesso. <span class=\"_ _1\"></span>L\u2019attivit\u00e0<span class=\"_ _1\"></span> \u00e8 trasferita quand<span class=\"_ _1\"></span>o (o man mano<span class=\"_ _1\"></span> che) il cliente n<span class=\"_ _1\"></span>e acquisisce il con<span class=\"_ _1\"></span>trollo.  Per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>obbliga<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fare <span class=\"_ _4\"></span>adempiute <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>corso <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>tempo <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span>vengon<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span> corso <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tempo <span class=\"_ _17\"></span>(over <span class=\"_ _13\"></span>the <span class=\"_ _17\"></span>time), <span class=\"_ _17\"></span>valutando <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>fine <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>ogni <span class=\"_ _13\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>p<span class=\"_ _1\"></span>rogressi <span class=\"_ _17\"></span>fatti <span class=\"_ _13\"></span>ve<span class=\"_ _1\"></span>rso<span class=\"_ _1\"></span> l\u2019adempimento <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mpleto <span class=\"_ _17\"></span>dell\u2019<span class=\"_ _1\"></span>obbligazione. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>valutazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>progress<span class=\"ff1\">i <span class=\"_ _17\"></span>possono <span class=\"_ _17\"></span>essere<span class=\"_ _1\"></span> </span>utilizzati <span class=\"_ _7\"></span>modelli <span class=\"_ _4\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su <span class=\"_ _7\"></span>dati <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>input <span class=\"_ _4\"></span>o <span class=\"_ _7\"></span>su <span class=\"_ _4\"></span>dati<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>output. <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>utilizza <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>Metodo <span class=\"_ _7\"></span>basato<span class=\"_ _3d\"> </span>sugli <span class=\"_ _4\"></span>input <span class=\"_ _7\"></span>(cost-<span class=\"ls6\">to</span>-cost <span class=\"_ _7\"></span>method). <span class=\"_ _4\"></span>Secondo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>ltima <span class=\"_ _4\"></span>metodologi<span class=\"_ _1\"></span>a, <span class=\"_ _4\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ricavi <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>sull<span class=\"_ _1\"></span>a base <span class=\"_ _7\"></span>degli <span class=\"_ _7\"></span>input <span class=\"_ _4\"></span>impiega<span class=\"_ _1\"></span>ti <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>adempiere <span class=\"_ _7\"></span>l\u2019obbligazione <span class=\"_ _7\"></span>fino <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>data, <span class=\"_ _7\"></span>rispetto <span class=\"_ _7\"></span>agli <span class=\"_ _7\"></span>input <span class=\"_ _7\"></span>totali ipotizzati <span class=\"_ _34\"> </span>per <span class=\"_ _2c\"> </span>adempie<span class=\"_ _1\"></span>re <span class=\"_ _2c\"> </span>l\u2019intera <span class=\"_ _34\"> </span>obbligazione. <span class=\"_ _34\"> </span>Quando <span class=\"_ _34\"> </span>gli <span class=\"_ _2c\"> </span>i<span class=\"ff1\">nput <span class=\"_ _2c\"> </span>risultano <span class=\"_ _34\"> </span>distribuiti </span>uniformemen<span class=\"_ _1\"></span>te  nel <span class=\"_ _19\"> </span>tempo,  la <span class=\"_ _18\"> </span>Societ\u00e0 <span class=\"_ _19\"> </span>rileva  i<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>corrispondenti <span class=\"_ _19\"> </span>ricavi  in <span class=\"_ _19\"> </span>maniera  line<span class=\"_ _1\"></span>are. <span class=\"_ _18\"> </span>In determinate <span class=\"_ _13\"></span>circostanze, <span class=\"_ _13\"></span>quando <span class=\"_ _15\"> </span>non <span class=\"_ _13\"></span>si <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _15\"> </span>in <span class=\"_ _13\"></span>grado <span class=\"_ _15\"> </span>di <span class=\"_ _13\"></span>valutare <span class=\"_ _15\"> </span>ragionevolmente <span class=\"_ _13\"></span>il <span class=\"_ _13\"> </span>r<span class=\"_ _7\"></span>isulta<span class=\"_ _1\"></span>to dell\u2019obbliga<span class=\"_ _1\"></span>zione di fare, i ricavi<span class=\"_ _1\"></span> vengono rile<span class=\"ff1\">vati sol<span class=\"_ _1\"></span>o fino a concorrenza<span class=\"_ _1\"></span> dei costi so<span class=\"_ _1\"></span>stenuti. </span>I <span class=\"_ _13\"></span>ricavi <span class=\"_ _13\"></span>pubbli<span class=\"_ _1\"></span>citari <span class=\"_ _13\"></span>derivanti <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>vendi<span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>a <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>spazi<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>mezzi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>edi<span class=\"_ _1\"></span>tori <span class=\"_ _13\"></span>terzi <span class=\"_ _13\"></span>hanno <span class=\"_ _13\"></span>un<span class=\"_ _1\"></span>a diversa <span class=\"_ _4\"></span>rappresen<span class=\"_ _1\"></span>tazione <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seconda<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _4\"></span>operi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>principal<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>piuttosto <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>come agent. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>verso <span class=\"_ _7\"></span>agent <span class=\"_ _4\"></span>\u00e8 effettuata <span class=\"_ _7\"></span>contratto <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>contratto, <span class=\"_ _7\"></span>considerando<span class=\"_ _1\"></span> determinati indi<span class=\"_ _1\"></span>catori quali: il sogge<span class=\"_ _1\"></span>tto che ha la respon<span class=\"_ _1\"></span>sabilit\u00e0 primaria pe<span class=\"_ _1\"></span>r il soddisfaciment<span class=\"_ _1\"></span>o delle <span class=\"_ _17\"></span>perf<span class=\"_ _7\"></span>ormance<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ob<span class=\"_ _1\"></span>ligations, <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>busin<span class=\"_ _1\"></span>ess <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>screzionali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>fissazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>del prezzo di vendi<span class=\"_ _1\"></span>ta. Nel<span class=\"_ _1\"></span> caso in<span class=\"_ _1\"></span> cui la Societ\u00e0<span class=\"_ _1\"></span> operi <span class=\"_ _1\"></span>come agent i<span class=\"_ _1\"></span> ricavi sono<span class=\"_ _1\"></span> iscritti<span class=\"_ _1\"></span> in bilancio al<span class=\"_ _3\"></span> netto delle competenze pubbl<span class=\"_ _1\"></span>icitarie spettanti agli editori terzi. Nel caso in cui <span class=\"_ _7\"></span>la Societ\u00e0 operi come principal<span class=\"_ _1\"></span> i ricavi sono rileva<span class=\"_ _1\"></span>ti al lordo delle competenze<span class=\"_ _1\"></span> pubblici<span class=\"_ _1\"></span>tarie spettanti agli<span class=\"_ _1\"></span> editori terzi, <span class=\"_ _16\"></span>le <span class=\"_ _3\"></span>quali <span class=\"_ _16\"></span>sono <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>tal <span class=\"_ _16\"></span>caso <span class=\"_ _3\"></span>rilevate <span class=\"_ _16\"></span>tra <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>servizi. <span class=\"_ _3\"></span>Sulla <span class=\"_ _16\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _16\"></span>valutazioni <span class=\"_ _3\"></span>effettuate<span class=\"_ _1\"></span> per i contratti<span class=\"_ _1\"></span> attualment<span class=\"_ _1\"></span>e in essere con edito<span class=\"_ _1\"></span>ri terzi, la Societ\u00e0 ope<span class=\"_ _1\"></span>ra sempre co<span class=\"_ _1\"></span>me agent. Corrispettivi variabi<span class=\"_ _1\"></span>li Se <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>corrispettivo <span class=\"_ _17\"></span>contrattuale <span class=\"_ _17\"></span>include<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>importo <span class=\"_ _17\"></span>variabile <span class=\"_ _17\"></span>(ad <span class=\"_ _17\"></span>esempio <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>seguito <span class=\"_ _17\"></span>di riduzioni,  scon<span class=\"_ _1\"></span>ti,  rimb<span class=\"_ _1\"></span>orsi,  c<span class=\"_ _1\"></span>rediti,  conces<span class=\"_ _1\"></span>sioni <span class=\"_ _19\"> </span>sul  prezzo,  incentivi<span class=\"_ _1\"></span>,  premi <span class=\"_ _18\"> </span>di  rendi<span class=\"_ _1\"></span>mento,<span class=\"_ _1\"></span> penalit\u00e0 <span class=\"_ _3\"></span>oppure <span class=\"_ _1\"></span>perch\u00e9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>corrispettivo <span class=\"_ _3\"></span>stesso <span class=\"_ _1\"></span>dipe<span class=\"_ _1\"></span>nde <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>verificarsi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>me<span class=\"_ _7\"></span>no <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>evento <span class=\"_ _3\"></span>futuro incerto), l\u2019importo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>corrispettivo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cui si <span class=\"_ _7\"></span>ritiene <span class=\"_ _7\"></span>di avere <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _7\"></span>deve essere <span class=\"_ _7\"></span>stimato.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span><span class=\"ff8\">Gruppo </span>stima <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>rrispettivi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>variabili <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>maniera <span class=\"_ _17\"></span>coerente <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>attispecie <span class=\"_ _4\"></span>simili, <span class=\"_ _17\"></span>usando <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>etodo <span class=\"_ _17\"></span>del valore <span class=\"_ _17\"></span>atteso <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019importo <span class=\"_ _17\"></span>maggiormen<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>probabile; <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>seguito, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>nclude <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>importo stimato del<span class=\"_ _1\"></span> corrispettivo <span class=\"_ _1\"></span>variabil<span class=\"_ _1\"></span>e nel prezzo <span class=\"_ _1\"></span>di transi<span class=\"_ _1\"></span>zione sol<span class=\"_ _1\"></span>o nella <span class=\"_ _1\"></span>misura in <span class=\"_ _1\"></span>cui tale <span class=\"_ _1\"></span>importo risulta altamente<span class=\"_ _1\"></span> probabile. Presenza di una co<span class=\"_ _1\"></span>mponente <span class=\"_ _1\"></span>finanziaria signi<span class=\"_ _1\"></span>ficativa I <span class=\"_ _3\"></span>ricavi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>vengono <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ettificati <span class=\"_ _16\"></span>in <span class=\"_ _3\"></span>presenza <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>finanziarie <span class=\"_ _16\"></span>significative, sia <span class=\"_ _13\"></span>se <span class=\"_ _17\"></span>la <span class=\"_ _13\"></span>stessa <span class=\"_ _13\"></span>risulta <span class=\"_ _17\"></span>finanziata <span class=\"_ _17\"></span>dal <span class=\"_ _13\"> </span>proprio <span class=\"_ _13\"></span>cliente <span class=\"_ _13\"></span>(i<span class=\"_ _1\"></span>ncasso <span class=\"_ _17\"></span>ant<span class=\"_ _7\"></span>icipato<span class=\"_ _1\"></span>), <span class=\"_ _13\"></span>sia <span class=\"_ _17\"></span>se <span class=\"_ _13\"></span>lo <span class=\"_ _13\"></span>fina<span class=\"_ _1\"></span>nzia (incassi <span class=\"_ _1\"></span>differiti).<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>presenza <span class=\"_ _1\"></span>di un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>componente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finanziaria<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ificativa <span class=\"_ _1\"></span>viene <span class=\"_ _3\"></span>identificata all<span class=\"_ _1\"></span>a stipula <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>contratto, <span class=\"_ _4\"></span>comparando<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>ricavi <span class=\"_ _4\"></span>attesi <span class=\"_ _7\"></span>con <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>pagamenti <span class=\"_ _4\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ricev<span class=\"_ _1\"></span>ere. <span class=\"_ _4\"></span>Essa<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>vien<span class=\"_ _1\"></span>e rilevata <span class=\"_ _13\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>momento <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>trasferimen<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>bene/servizio<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>pagam<span class=\"_ _1\"></span>ento<span class=\"_ _1\"></span> intercorre un periodo<span class=\"_ _1\"></span> di tempo infe<span class=\"_ _1\"></span>riore ai 12 mes<span class=\"_ _1\"></span>i. Costi per l\u2019ottenimen<span class=\"_ _1\"></span>to e l\u2019<span class=\"_ _1\"></span>adempimento del cont<span class=\"_ _1\"></span>ratto<span class=\"ff8\"> </span>Il Gruppo capitali<span class=\"_ _1\"></span>zza <span class=\"ff9\">i costi sos<span class=\"_ _1\"></span>tenuti per l\u2019<span class=\"_ _1\"></span>ottenimen<span class=\"_ _1\"></span>to del contratto<span class=\"_ _1\"></span> e che non avrebbe<span class=\"_ _3\"></span> </span>sostenuto <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>non <span class=\"_ _5\"> </span>lo <span class=\"_ _9\"> </span>avesse <span class=\"_ _5\"> </span>ottenuto <span class=\"_ _5\"> </span>(es. <span class=\"_ _9\"> </span>commissioni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>vendita), <span class=\"_ _5\"> </span>quando <span class=\"_ _9\"> </span>prevede <span class=\"_ _9\"> </span>di<span class=\"_ _1\"></span> recuperarli. Il <span class=\"_ _3\"></span>G<span class=\"_ _7\"></span>ruppo ca<span class=\"_ _1\"></span>pitali<span class=\"_ _1\"></span>zza <span class=\"ff9\">i costi sostenu<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>per l\u2019adempi<span class=\"_ _1\"></span>mento del <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>tto solo quando<span class=\"_ _1\"></span> </span>questi <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>diret<span class=\"_ _1\"></span>tamente <span class=\"_ _17\"></span>correlati <span class=\"_ _13\"></span>al <span class=\"_ _17\"></span>contratto, <span class=\"_ _13\"></span>consen<span class=\"_ _1\"></span>tono <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dispor<span class=\"_ _1\"></span>re <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>nuove <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>maggiori<span class=\"_ _1\"></span> risorse per gli<span class=\"_ _1\"></span> adempimenti futuri e<span class=\"_ _1\"></span> si prevede<span class=\"_ _1\"></span> che tali costi saranno<span class=\"_ _1\"></span> recuperati<span class=\"ls3\">. </span>Riconoscimento de<span class=\"_ _1\"></span>i co<span class=\"_ _1\"></span>sti<span class=\"fcf\"> </span>I <span class=\"_ _17\"></span>costi <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>riconosciuti <span class=\"_ _4\"></span>quando <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>relativi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>eni <span class=\"_ _4\"></span>e <span class=\"_ _13\"></span>servizi <span class=\"_ _4\"></span>acquistati <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>consumati nell\u2019eserci<span class=\"_ _1\"></span>zio o per ripartizion<span class=\"_ _1\"></span>e sistematica.<span class=\"ff1\"> </span>Proventi ed one<span class=\"_ _1\"></span>ri finanziar<span class=\"_ _1\"></span>i I <span class=\"_ _4\"></span>proventi <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>oneri <span class=\"_ _4\"></span>finanziari <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>competenza <span class=\"_ _7\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _7\"></span>degli <span class=\"_ _4\"></span>interessi<span class=\"_ _1\"></span> maturati <span class=\"_ _13\"></span>sul <span class=\"_ _13\"></span>valore <span class=\"_ _15\"> </span>netto <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>relative <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>utilizzando <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>tasso <span class=\"_ _13\"> </span>di interesse e<span class=\"_ _1\"></span>ffettivo, cio\u00e8 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>tasso di<span class=\"_ _1\"></span> interesse <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>rende fina<span class=\"_ _1\"></span>nziariamente eq<span class=\"_ _1\"></span>uivalenti <span class=\"_ _1\"></span>tutti i fl<span class=\"_ _1\"></span>ussi in entrata ed in usci<span class=\"_ _1\"></span>ta che compongono<span class=\"_ _1\"></span> una dete<span class=\"_ _1\"></span>rminata ope<span class=\"_ _1\"></span>razione. Dividendi I <span class=\"_ _7\"></span>dividendi <span class=\"_ _7\"></span>percepiti <span class=\"_ _4\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>rilevati <span class=\"_ _7\"></span>quando <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _4\"></span>stabil<span class=\"_ _1\"></span>ito <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>degli <span class=\"_ _4\"></span>azion<span class=\"_ _1\"></span>isti <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>ricevere <span class=\"_ _7\"></span>il pagamento. <span class=\"_ _17\"></span>I <span class=\"_ _13\"></span>dividendi <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>accon<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>sui <span class=\"_ _17\"></span>dividendi <span class=\"_ _17\"></span>pagabili <span class=\"_ _13\"></span>a <span class=\"_ _17\"></span>t<span class=\"_ _7\"></span>erzi <span class=\"_ _17\"></span>sono <span class=\"_ _13\"></span>rappresen<span class=\"_ _1\"></span>tati <span class=\"_ _17\"></span>come movimento <span class=\"_ _8\"> </span>del <span class=\"_ _34\"> </span>Patrim<span class=\"_ _1\"></span>onio <span class=\"_ _8\"> </span>Netto <span class=\"_ _34\"> </span>alla <span class=\"_ _8\"> </span>data <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _34\"> </span>sono <span class=\"_ _8\"> </span>approvati, <span class=\"_ _8\"> </span>rispettivamente,<span class=\"_ _1\"></span> dall\u2019assembl<span class=\"_ _1\"></span>ea<span class=\"ff1\"> degli azionisti.<span class=\"_ _1\"></span> </span>Imposte Le <span class=\"_ _13\"></span>imposte<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>sul<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>reddito<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _13\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _13\"></span>determina<span class=\"_ _1\"></span>te <span class=\"_ _13\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _13\"></span>stima <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> reddito imponibile e <span class=\"_ _7\"></span>in conformit\u00e0 alle disposizioni in <span class=\"_ _7\"></span>vigore; si t<span class=\"_ _7\"></span>iene<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>conto, inoltre, degli effetti derivanti dall\u2019<span class=\"_ _1\"></span>attivazione nell\u2019<span class=\"_ _1\"></span>ambito del Gruppo del<span class=\"_ _1\"></span> consolidato fiscale<span class=\"_ _1\"></span> nazional<span class=\"_ _1\"></span>e.<span class=\"ff1\"> </span>Le imposte sul reddito differite e <span class=\"_ _7\"></span>antici<span class=\"_ _1\"></span>pate <span class=\"_ _7\"></span>sono calcolate sulle differenze<span class=\"_ _1\"></span> temporanee tra <span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>valori <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>corrispo<span class=\"_ _1\"></span>ndenti <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>riconosciuti <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>fini <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>applicando <span class=\"_ _3\"></span>l\u2019aliquota <span class=\"_ _3\"></span>fiscale che <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>attende<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sar\u00e0 <span class=\"_ _13\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>vigore <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>data <span class=\"_ _17\"></span>dell\u2019annullamento <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>differenza, <span class=\"_ _17\"></span>determinata<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>sul<span class=\"_ _1\"></span>la base delle <span class=\"_ _7\"></span>aliquote fiscali previste <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>provvedime<span class=\"_ _1\"></span>nti in <span class=\"_ _7\"></span>vigore <span class=\"_ _7\"></span>o sostanzialmente in vigore <span class=\"_ _7\"></span>alla data di bilancio.  L\u2019iscrizione <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>per <span class=\"_ _13\"> </span>imposte <span class=\"_ _15\"> </span><span class=\"ff1\">anticipate <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _15\"> </span>effettuata<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>quando <span class=\"_ _13\"> </span>il <span class=\"_ _15\"> </span>loro <span class=\"_ _15\"> </span>recupero <span class=\"_ _13\"> </span>\u00e8 </span>probabile, <span class=\"_ _7\"></span>cio\u00e8 <span class=\"_ _4\"></span>quando<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>prevede <span class=\"_ _4\"></span>che <span class=\"_ _7\"></span>possano <span class=\"_ _7\"></span>rendersi <span class=\"_ _4\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>uturo <span class=\"_ _7\"></span>imponibili <span class=\"_ _7\"></span>fiscali sufficienti <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>recuperare<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>mentre <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>ssivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _7\"></span>differite <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>iscritte <span class=\"_ _7\"></span>in <span class=\"_ _4\"></span>ogn<span class=\"_ _1\"></span>i caso. La <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ecupe<span class=\"_ _1\"></span>rabilit\u00e0 <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>attivit\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _16\"></span>imposte <span class=\"_ _16\"></span>anticipate <span class=\"_ _16\"></span>viene <span class=\"_ _3\"></span>riesaminata<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ad <span class=\"_ _3\"></span>ogni <span class=\"_ _16\"></span>chiusura di periodo. Le <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rilevate <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"></span>Conte <span class=\"_ _13\"> </span>economico, <span class=\"_ _13\"> </span>ad <span class=\"_ _15\"> </span>eccezion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>di quelle <span class=\"_ _17\"></span>relative <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>voci <span class=\"_ _13\"></span>dir<span class=\"_ _1\"></span>ettamente <span class=\"_ _17\"></span>addebitate<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>o <span class=\"_ _17\"></span>accreditate <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>attraverso <span class=\"_ _17\"></span>i<span class=\"_ _7\"></span>l conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>complessivo, <span class=\"_ _19\"> </span>nei <span class=\"_ _19\"> </span>cui  casi<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>l'effetto <span class=\"_ _19\"> </span>fiscale  \u00e8 <span class=\"_ _19\"> </span>riconosciu<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>direttamente <span class=\"_ _19\"> </span>a Patrimonio <span class=\"_ _15\"> </span>netto. <span class=\"_ _15\"> </span>Le <span class=\"_ _15\"> </span>imposte<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>correnti <span class=\"_ _15\"> </span>e <span class=\"_ _19\"> </span>di<span class=\"_ _1\"></span>fferite<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>compensate <span class=\"_ _15\"> </span>quando <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>imposte <span class=\"_ _15\"> </span>sul reddito sono<span class=\"_ _1\"></span> applicate da<span class=\"_ _1\"></span>lla medesima<span class=\"_ _1\"></span> autori<span class=\"_ _1\"></span>t\u00e0 fiscale, vi \u00e8<span class=\"_ _1\"></span> un diritto<span class=\"_ _1\"></span> legale di<span class=\"_ _1\"></span> compensazione<span class=\"_ _1\"></span> ed <span class=\"ls0\">\u00e8 attesa una liqui<span class=\"_ _1\"></span>dazione del saldo ne<span class=\"_ _1\"></span>tto.  </span>Le altre <span class=\"_ _1\"></span>imposte<span class=\"_ _1\"></span> non co<span class=\"_ _1\"></span>rrelate <span class=\"_ _1\"></span>al reddi<span class=\"_ _1\"></span>to, co<span class=\"_ _1\"></span>me le<span class=\"_ _1\"></span> tasse sug<span class=\"_ _1\"></span>li im<span class=\"_ _1\"></span>mobili, sono<span class=\"_ _1\"></span> incl<span class=\"_ _1\"></span>use tr<span class=\"_ _1\"></span>a gli Altri costi opera<span class=\"_ _1\"></span>tivi.<span class=\"_ _3d\"> </span>Utile/(perdita) per azione Base L\u2019utile <span class=\"_ _7\"></span><span class=\"ff1\">(perdita) <span class=\"_ _4\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>azione <span class=\"_ _4\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>calcol<span class=\"_ _1\"></span>ato <span class=\"_ _7\"></span>dividendo <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>Risultato <span class=\"_ _7\"></span>economico <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pe<span class=\"_ _1\"></span>r </span>la <span class=\"_ _13\"></span>media <span class=\"_ _17\"></span>ponderata <span class=\"_ _13\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _13\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _13\"></span>ordinari<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"> </span>circ<span class=\"_ _1\"></span>olazione <span class=\"_ _17\"></span>durante <span class=\"_ _13\"> </span>l\u2019eserci<span class=\"_ _1\"></span>zio, <span class=\"_ _13\"> </span>escludendo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>e azioni proprie. Diluito L\u2019utile diluito per azione \u00e8 calcolato <span class=\"_ _7\"></span>dividendo il Ri<span class=\"_ _1\"></span>sultato economico del Gruppo per la media ponderata  del<span class=\"_ _1\"></span>le  azioni<span class=\"_ _1\"></span>  ordinarie <span class=\"_ _18\"> </span>in  ci<span class=\"_ _1\"></span>rcolazione  duran<span class=\"_ _1\"></span>te  l\u2019esercizi<span class=\"_ _1\"></span>o,  es<span class=\"_ _1\"></span>cludendo  l<span class=\"_ _1\"></span>e  azioni<span class=\"_ _1\"></span> proprie. <span class=\"_ _19\"> </span>Ai<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>fini <span class=\"_ _19\"> </span>del <span class=\"_ _15\"> </span>calcolo <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span>l\u2019utile <span class=\"_ _15\"> </span>diluito <span class=\"_ _19\"> </span>per <span class=\"_ _15\"> </span>azione, <span class=\"_ _19\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>media <span class=\"_ _19\"> </span><span class=\"ff1\">ponde<span class=\"_ _1\"></span>rata <span class=\"_ _15\"> </span>delle <span class=\"_ _19\"> </span>azioni<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>in<span class=\"_ _1\"></span> </span>circolazione \u00e8 <span class=\"_ _7\"></span>modificata <span class=\"_ _7\"></span>assumendo <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>conversione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>tutte le <span class=\"_ _7\"></span>potenziali <span class=\"_ _7\"></span>azioni<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>aventi <span class=\"_ _7\"></span>effetto<span class=\"_ _1\"></span> diluitivo. <span class=\"_ _15\"> </span>Il <span class=\"_ _19\"> </span>Risultato <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>azione <span class=\"_ _19\"> </span>dilui<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>non <span class=\"_ _15\"> </span>viene <span class=\"_ _19\"> </span>cal<span class=\"_ _1\"></span>colato <span class=\"_ _15\"> </span>nel <span class=\"_ _19\"> </span>caso <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>perdite<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>in <span class=\"_ _15\"> </span>quanto qualunque effetto<span class=\"_ _1\"></span> diluitivo dete<span class=\"_ _1\"></span>rminerebbe un mig<span class=\"_ _1\"></span>lioramento del R<span class=\"_ _1\"></span>isultato pe<span class=\"_ _1\"></span>r azione. Gestione dei risch<span class=\"_ _1\"></span>i L\u2019attivit\u00e0 <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>Cal<span class=\"_ _1\"></span>tagirone <span class=\"_ _7\"></span>Editore <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>sue<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>ntrollate <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _4\"></span>sottopos<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>genericamente<span class=\"_ _1\"></span> a <span class=\"_ _17\"></span>vari <span class=\"_ _4\"></span>rischi <span class=\"_ _17\"></span>finanziari:<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>mercato <span class=\"_ _17\"></span>(prezz<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>materie <span class=\"_ _4\"></span>prime <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>oscill<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span>le quotazioni <span class=\"_ _16\"></span>azionarie <span class=\"_ _16\"></span>relative <span class=\"_ _16\"></span>ai <span class=\"_ _16\"></span>t<span class=\"_ _7\"></span>itoli <span class=\"_ _16\"></span>in <span class=\"_ _3\"></span>portafogl<span class=\"_ _1\"></span>io), <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>credito, <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>tasso <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>interesse<span class=\"_ _1\"></span> e <span class=\"_ _7\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>liquidi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _7\"></span>ambiente <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>sicu<span class=\"_ _1\"></span>rezza. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>gestione <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>rischi <span class=\"_ _7\"></span>finanziari <span class=\"_ _4\"></span>si <span class=\"_ _7\"></span>svolge<span class=\"_ _1\"></span> nell\u2019ambito di precise di<span class=\"_ _1\"></span>rettive di natura organi<span class=\"_ _1\"></span>zzativa che disci<span class=\"_ _1\"></span>plinano la gestione degl<span class=\"_ _1\"></span>i stessi e il controllo di tutte le operazion<span class=\"_ _1\"></span>i che hanno stretta ril<span class=\"_ _1\"></span>evanza nella compos<span class=\"_ _1\"></span>izione delle attivit\u00e0 e passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie o comme<span class=\"_ _1\"></span>rciali.  \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di mercato<span class=\"_ _1\"></span> (prezzo del<span class=\"_ _1\"></span>le materie prime<span class=\"_ _1\"></span> - carta)<span class=\"ls3\">  </span> </span></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _4\"></span>esposto <span class=\"_ _4\"></span>alle <span class=\"_ _17\"></span>osci<span class=\"_ _1\"></span>llazioni <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>prezzo <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>carta, <span class=\"_ _4\"></span>materia <span class=\"_ _17\"></span>pri<span class=\"_ _1\"></span>ma <span class=\"_ _4\"></span>principale; tale rischio \u00e8 gestito a<span class=\"_ _1\"></span>ttraverso accordi<span class=\"_ _1\"></span> di fornitura con soggetti es<span class=\"_ _1\"></span>teri a condizi<span class=\"_ _1\"></span>oni di prezzo e di <span class=\"_ _3\"></span>quantit\u00e0 <span class=\"_ _16\"></span>definiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>durata <span class=\"_ _16\"></span>massima <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>6 <span class=\"_ _3\"></span><span class=\"ff9\">mesi, <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>attraverso <span class=\"_ _16\"></span>l\u2019approvvigionamento <span class=\"_ _16\"></span>presso </span>fornitori <span class=\"_ _13\"></span>dislocati <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>aree <span class=\"_ _15\"> </span>geografiche<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>differenzi<span class=\"_ _1\"></span>ate <span class=\"_ _13\"></span>in <span class=\"_ _15\"> </span>modo <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>evitare <span class=\"_ _13\"></span>i <span class=\"_ _15\"> </span>rischi <span class=\"_ _13\"></span>connessi <span class=\"_ _13\"></span>ad un\u2019eccessiva concentrazione <span class=\"_ _7\"></span>dell\u2019offerta e <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>fine <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>ottenere f<span class=\"_ _7\"></span>orniture a <span class=\"_ _4\"></span>p<span class=\"_ _1\"></span>rezzi <span class=\"_ _7\"></span>maggiormente<span class=\"_ _1\"></span> concorrenzial<span class=\"_ _1\"></span>i.   \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di prezzo<span class=\"_ _1\"></span> degli investimenti<span class=\"_ _1\"></span> in strumenti<span class=\"_ _1\"></span> rappresentativi<span class=\"_ _1\"></span> di capitale </span></span>In <span class=\"_ _5\"> </span>relazione <span class=\"_ _5\"> </span>al  r<span class=\"_ _7\"></span>ischio  di <span class=\"_ _5\"> </span>variazioni  del <span class=\"_ _5\"> </span>fair <span class=\"_ _5\"> </span>value <span class=\"_ _5\"> </span>degli <span class=\"_ _5\"> </span>investimenti <span class=\"_ _5\"> </span>in  st<span class=\"_ _7\"></span>rumenti<span class=\"_ _1\"></span> rappresentativi <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>capitale, <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _16\"></span>svolge <span class=\"_ _16\"></span>un\u2019attivit\u00e0 <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>monitoraggio <span class=\"_ _16\"></span>delle <span class=\"_ _3\"></span>variazioni <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>corso dei <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> per<span class=\"_ _1\"></span> ques<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>costante<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> ril<span class=\"_ _1\"></span>evati <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>anda<span class=\"_ _1\"></span>menti <span class=\"_ _3\"></span>delle quotazioni<span class=\"_ _1\"></span> dei<span class=\"_ _1\"></span> titoli in <span class=\"_ _1\"></span>portafoglio.<span class=\"_ _1\"></span> Sulla <span class=\"_ _3\"></span>base dei dati <span class=\"_ _1\"></span>raccolti <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>definite <span class=\"_ _1\"></span>le pol<span class=\"_ _1\"></span>itiche <span class=\"_ _1\"></span>di investimen<span class=\"_ _1\"></span>to e<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> disinvestimento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>l\u2019ob<span class=\"_ _1\"></span>iettivo <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>ottimizzare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>finanziari <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>lungo <span class=\"_ _4\"></span>period<span class=\"ff1\">o, </span>anche tenendo con<span class=\"_ _1\"></span>to della di<span class=\"_ _1\"></span>stribuzione dei divid<span class=\"_ _1\"></span>endi dell<span class=\"_ _1\"></span>e azioni in portaf<span class=\"_ _1\"></span>oglio. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di credito<span class=\"_ _1\"></span>  </span></span>I <span class=\"_ _17\"></span>crediti <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>essere<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>prevalentemente <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mmerciale.<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>In <span class=\"_ _4\"></span>generale <span class=\"_ _17\"></span>i <span class=\"_ _4\"></span>crediti sono rilevati al netto di <span class=\"_ _7\"></span>eventual<span class=\"_ _1\"></span>i svalutazioni calcolate sulla base del rischio di inadempienza della <span class=\"_ _19\"> </span>controparte  de<span class=\"_ _1\"></span>terminata <span class=\"_ _19\"> </span>considerando <span class=\"_ _19\"> </span>le <span class=\"_ _18\"> </span>informazioni <span class=\"_ _19\"> </span>disponibili <span class=\"_ _19\"> </span>s<span class=\"_ _7\"></span>ulla <span class=\"_ _19\"> </span>solvibilit\u00e0 <span class=\"_ _19\"> </span>del cliente <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>anche <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>statistiche <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>insolvenza <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>allo <span class=\"_ _7\"></span>scaduto <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>crediti. Storicamente <span class=\"_ _7\"></span>non <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>verificate <span class=\"_ _7\"></span>situazioni problematiche <span class=\"_ _7\"></span>particolarmente significative <span class=\"_ _7\"></span>per quanto <span class=\"_ _13\"></span>riguarda <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>solvibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>clientela, <span class=\"_ _13\"> </span>ci\u00f2 <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>quanto <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"> </span>politica <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo <span class=\"_ _15\"> </span>instau<span class=\"_ _1\"></span>rare rapporti <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span><span class=\"ff9\">clienti <span class=\"_ _4\"></span>dopo <span class=\"_ _4\"></span>un\u2019attenta <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>redito <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>quindi <span class=\"_ _4\"></span>entro </span>limiti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fido <span class=\"_ _4\"></span>prefissati. <span class=\"_ _7\"></span>I<span class=\"_ _7\"></span>nfine, <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>rilevano <span class=\"_ _4\"></span>posizion<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>creditorie <span class=\"_ _4\"></span>significati<span class=\"_ _1\"></span>ve <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>comportino<span class=\"_ _1\"></span> un\u2019eccessiva <span class=\"_ _5\"> </span>concentra<span class=\"_ _1\"></span>zione <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>credito. <span class=\"_ _5\"> </span>Con <span class=\"_ _5\"> </span>queste <span class=\"_ _5\"> </span>premesse <span class=\"_ _5\"> </span>si <span class=\"_ _9\"> </span>pu\u00f2 <span class=\"_ _5\"> </span>considera<span class=\"_ _1\"></span>re <span class=\"_ _5\"> </span>nel complesso, limitat<span class=\"_ _1\"></span>o il rischio di<span class=\"_ _1\"></span> credito cui il <span class=\"_ _1\"></span>Gruppo risulta esposto<span class=\"_ _1\"></span>. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di tasso<span class=\"_ _1\"></span> di interesse </span></span>Il rischi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> intere<span class=\"_ _1\"></span>sse <span class=\"_ _1\"></span>riguarda <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincipalme<span class=\"_ _1\"></span>nte il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>aumento<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>ncontrollato<span class=\"_ _1\"></span> degli <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>interessi <span class=\"_ _4\"></span>indi<span class=\"_ _1\"></span>cizzati <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>variabile <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>finanziamenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>lungo termine. I<span class=\"_ _7\"></span>l Gruppo <span class=\"_ _7\"></span>non <span class=\"_ _7\"></span>ha attualmente in <span class=\"_ _7\"></span>essere <span class=\"_ _7\"></span>finanziamenti passivi <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>lungo termine<span class=\"_ _3d\"> </span>e <span class=\"_ _16\"></span><span class=\"ff9\">presenta <span class=\"_ _3\"></span>una <span class=\"_ _16\"></span>esposizione <span class=\"_ _16\"></span>al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _3\"></span>sull\u2019ind<span class=\"_ _1\"></span>ebitamento <span class=\"_ _16\"></span>a <span class=\"_ _3\"></span>breve <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>importo </span>non rilevante.<span class=\"_ _1\"></span> \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di li<span class=\"_ _1\"></span>quidit\u00e0 </span></span>Il <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"></span>di <span class=\"_ _15\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _15\"> </span>col<span class=\"_ _1\"></span>legato <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>difficolt\u00e0 <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>reperire <span class=\"_ _13\"> </span>f<span class=\"_ _7\"></span>ondi <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>far <span class=\"_ _13\"></span>fronte <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>ogni momento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>proprie <span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>bligazioni<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore <span class=\"_ _3\"></span>dispone <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>ritiene pertanto il rischio<span class=\"_ _1\"></span> non signi<span class=\"_ _1\"></span>ficativo per il Gruppo. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio ambiente e<span class=\"_ _1\"></span> sicurezza </span></span>Il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>Caltagirone <span class=\"_ _13\"></span>E<span class=\"_ _1\"></span>ditore <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>continu<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>ricerca <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>soluzion<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>ridurre <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>consumi<span class=\"_ _1\"></span> energetici. <span class=\"_ _7\"></span>Negli <span class=\"_ _7\"></span>ultimi <span class=\"_ _7\"></span>anni <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>stati <span class=\"_ _7\"></span>effettuati <span class=\"_ _7\"></span>interventi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>-lamping <span class=\"_ _7\"></span>nelle <span class=\"_ _7\"></span>diverse <span class=\"_ _7\"></span>sedi <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> gruppo e <span class=\"_ _7\"></span>in particolare negli<span class=\"_ _1\"></span> stabilimenti produttivi, attraverso la sostituzione di fonti luminose con <span class=\"_ _17\"></span>soluzioni <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>basso <span class=\"_ _17\"></span>consumo <span class=\"_ _17\"></span>(led) <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span><span class=\"ff9\">l\u2019<span class=\"_ _1\"></span>adozione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>soluzioni <span class=\"_ _17\"></span>automatiche <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>spegnimento<span class=\"_ _3\"></span> </span>(sensori <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>movimento<span class=\"_ _1\"></span>); <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>avviati <span class=\"_ _4\"></span>progr<span class=\"_ _1\"></span>ammi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>razionalizzazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>dell\u2019<span class=\"_ _1\"></span>utilizzo <span class=\"_ _4\"></span>delle diverse utenze. Le <span class=\"_ _4\"></span>aree <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>rischio <span class=\"_ _7\"></span>relative <span class=\"_ _4\"></span>alla <span class=\"_ _7\"></span>tutela <span class=\"_ _4\"></span>della <span class=\"_ _7\"></span>sicurezza <span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>salute <span class=\"_ _7\"></span>dei <span class=\"_ _4\"></span>lavoratori <span class=\"_ _7\"></span>sono gestite nel rigoroso<span class=\"_ _1\"></span> rispetto del<span class=\"_ _1\"></span>le norme di legge<span class=\"_ _1\"></span> e regolamen<span class=\"_ _1\"></span>tari. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischi relativi all<span class=\"_ _1\"></span>a sicurezza info<span class=\"_ _1\"></span>rmatica (Cyberse<span class=\"_ _1\"></span>curity) </span></span>La sicurezza <span class=\"_ _7\"></span>informatica \u00e8 senza <span class=\"_ _7\"></span>dubbio uno <span class=\"_ _7\"></span>dei maggiori rischi degli <span class=\"_ _7\"></span>ultimi periodi, <span class=\"_ _7\"></span>in<span class=\"_ _1\"></span> particolare <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>quanto <span class=\"_ _13\"></span>riguarda <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>tematiche <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cyber <span class=\"_ _13\"></span>security <span class=\"_ _13\"></span>&amp; <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>pri<span class=\"_ _1\"></span>vacy. <span class=\"_ _13\"></span>Il <span class=\"_ _13\"> </span>crescente utilizzo <span class=\"_ _16\"></span>dei <span class=\"_ _3\"></span>sistemi <span class=\"_ _16\"></span>informatici <span class=\"_ _16\"></span>aumenta <span class=\"_ _16\"></span>infatti <span class=\"_ _16\"></span>l'esposizione <span class=\"_ _16\"></span>della <span class=\"_ _16\"></span>Societ\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>diverse tipologie <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>rischi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>relativi <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>sicurezza <span class=\"_ _17\"></span>info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>ca. <span class=\"_ _17\"></span>Il <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _17\"></span>significativo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>rischio <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>attac<span class=\"_ _7\"></span>chi informatici che costituisce una minaccia <span class=\"_ _7\"></span>per il Gruppo. Il <span class=\"_ _7\"></span>rischio \u00e8 rappresentato da <span class=\"_ _7\"></span>potenzi<span class=\"_ _1\"></span>ali perdite <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>dati <span class=\"_ _16\"></span>con <span class=\"_ _3\"></span>possibili <span class=\"_ _16\"></span>impatti <span class=\"_ _3\"></span>significa<span class=\"_ _1\"></span>tivi <span class=\"_ _16\"></span>sulle <span class=\"_ _16\"></span>gestione <span class=\"_ _3\"></span>della <span class=\"_ _16\"></span>privacy, <span class=\"_ _3\"></span>ev<span class=\"_ _1\"></span>entuali <span class=\"_ _16\"></span>interruzioni dell\u2019attivit\u00e0 <span class=\"_ _1\"></span>opera<span class=\"_ _1\"></span>tiva <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nseguenti <span class=\"_ _1\"></span>danni <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>eputa<span class=\"ff1\">zi<span class=\"_ _1\"></span>onali. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _3\"></span>sta attua<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>prog<span class=\"_ _1\"></span>ressivo </span>potenziamento <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>infrastruttu<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>informatiche, <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>rafforzamento <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>sistemi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>protezione, <span class=\"_ _17\"></span>il costante aggiornamen<span class=\"_ _1\"></span>to delle procedure interne e la continua formazion<span class=\"_ _1\"></span>e del personale<span class=\"_ _1\"></span> per il rafforzamento del<span class=\"_ _1\"></span>la cultura aziendal<span class=\"_ _1\"></span>e sulle tematiche in a<span class=\"_ _1\"></span>mbito cyber<span class=\"_ _1\"></span> security.  Uso di stime La  p<span class=\"_ _1\"></span>redisposizi<span class=\"_ _1\"></span>one  del<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>Bilancio  consol<span class=\"_ _1\"></span>idato <span class=\"_ _19\"> </span>richiede  da <span class=\"_ _19\"> </span>parte  degl<span class=\"_ _1\"></span>i  A<span class=\"_ _1\"></span>mministrato<span class=\"_ _1\"></span>ri l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>d<span class=\"_ _7\"></span>i <span class=\"_ _1\"></span>principi<span class=\"_ _1\"></span> e <span class=\"_ _3\"></span>metodologie <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>che, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>talune <span class=\"_ _3\"></span>circostanze, <span class=\"_ _3\"></span>si ba<span class=\"_ _1\"></span>sano <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>diff<span class=\"_ _7\"></span>icili<span class=\"_ _1\"></span> e <span class=\"_ _4\"></span>sogget<span class=\"_ _1\"></span>tive <span class=\"_ _7\"></span>valutazioni <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>stime <span class=\"_ _4\"></span>ba<span class=\"_ _1\"></span>sate <span class=\"_ _7\"></span>sull\u2019esperienza <span class=\"_ _7\"></span>storica <span class=\"_ _7\"></span>ed <span class=\"_ _4\"></span>assunzion<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>che <span class=\"_ _7\"></span>vengono <span class=\"_ _7\"></span>di volta  in  volta  con<span class=\"_ _1\"></span>sidera<span class=\"_ _1\"></span>te  ragionevoli<span class=\"_ _1\"></span>  e  real<span class=\"_ _1\"></span>istiche  in  funzi<span class=\"_ _1\"></span>one  delle  r<span class=\"_ _1\"></span>elative  circostan<span class=\"_ _1\"></span>ze.<span class=\"_ _1\"></span> L\u2019applicazi<span class=\"_ _1\"></span>one di tali <span class=\"_ _7\"></span>stim<span class=\"_ _1\"></span>e ed assunzioni influenza gli importi<span class=\"_ _1\"></span> riportati negli schemi<span class=\"_ _1\"></span> di bilancio, quali la Situazi<span class=\"_ _1\"></span>one Patrimoniale-Finanziaria<span class=\"_ _1\"></span>, il Conto Economico Consol<span class=\"_ _1\"></span>idato ed il Rendi<span class=\"_ _1\"></span>conto Finanziario Consolidato, nonch\u00e9 l\u2019informativa fornita. <span class=\"_ _7\"></span>I risultati finali delle <span class=\"_ _7\"></span>poste <span class=\"_ _7\"></span>di bilancio per le <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>state u<span class=\"_ _1\"></span>tilizzate <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>suddette s<span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>assunzioni <span class=\"_ _1\"></span>possono <span class=\"_ _1\"></span>diffe<span class=\"_ _1\"></span>rire <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>quelli<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riportati<span class=\"_ _1\"></span> nei <span class=\"_ _7\"></span>bilanci <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>causa <span class=\"_ _4\"></span>d<span class=\"ff9\">ell\u2019incertezza <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>caratteriz<span class=\"_ _1\"></span>za <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>assunzioni <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>cond<span class=\"_ _1\"></span>izioni <span class=\"_ _7\"></span>sulle <span class=\"_ _4\"></span>quali <span class=\"_ _7\"></span>si </span>basano le stime. <span class=\"_ _1\"></span> I <span class=\"_ _7\"></span>principi <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span>tabili <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>le <span class=\"_ _4\"></span>voci <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>bilancio <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>richied<span class=\"_ _1\"></span>ono <span class=\"_ _7\"></span>pi\u00f9 <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>altri <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>maggiore <span class=\"_ _7\"></span>soggettivit\u00e0 nell\u2019el<span class=\"_ _1\"></span>aborazione <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>stime<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>qual<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>cambiamen<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>nell<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>condizion<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>sottostanti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>le assunzioni  utilizzate<span class=\"_ _1\"></span>  potrebbe  avere<span class=\"_ _1\"></span>  un  impatto  signi<span class=\"_ _1\"></span>ficativo  sul  Bilancio  consolidato<span class=\"_ _1\"></span>  del<span class=\"_ _1\"></span> Gruppo sono i segue<span class=\"_ _1\"></span>nti: \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">B<span class=\"_ _1\"></span>eni <span class=\"_ _3\"></span>immateriali <span class=\"_ _16\"></span>aventi <span class=\"_ _16\"></span>vita <span class=\"_ _3\"></span>indefinita<span class=\"ff1\">: <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _16\"></span>immateriali <span class=\"_ _3\"></span>a <span class=\"_ _16\"></span>vita <span class=\"_ _3\"></span>utile <span class=\"_ _3\"></span>indefinita <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>almeno </span></span></span>una <span class=\"_ _4\"></span>volta <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>anno<span class=\"ff1\"> <span class=\"_ _4\"></span>oggetto <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>verifica <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>fine <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>accerta<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>l'esistenza <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _4\"></span>riduzioni <span class=\"_ _4\"></span>di </span>valore <span class=\"_ _15\"> </span>da <span class=\"_ _15\"> </span>rilevare <span class=\"_ _15\"> </span>a <span class=\"_ _13\"> </span>conto <span class=\"_ _15\"> </span>economico. <span class=\"_ _15\"> </span>In <span class=\"_ _15\"> </span>particol<span class=\"_ _1\"></span>are, <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>oggetto <span class=\"_ _15\"> </span>compo<span class=\"_ _1\"></span>rta <span class=\"_ _15\"> </span>la determinazione del<span class=\"_ _1\"></span> valore recuperabile dell<span class=\"_ _1\"></span>e CGU cui sono allocate le <span class=\"_ _7\"></span>attivi<span class=\"_ _1\"></span>ta immateriali a<span class=\"_ _1\"></span> vita <span class=\"_ _7\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>indefinita<span class=\"_ _1\"></span> mediante la <span class=\"_ _7\"></span>stima del relativ<span class=\"_ _7\"></span>o valore recuperabile, pari <span class=\"_ _7\"></span>al maggiore tra <span class=\"_ _7\"></span>il valore d'uso e <span class=\"_ _7\"></span>il fair value al net<span class=\"_ _7\"></span>to dei costi di <span class=\"_ _7\"></span>dismissi<span class=\"_ _1\"></span>one; qualora tale valore recuperabile risulti <span class=\"_ _19\"> </span>inferiore <span class=\"_ _19\"> </span>al  valo<span class=\"_ _1\"></span>re <span class=\"_ _19\"> </span>contabile <span class=\"_ _18\"> </span>delle <span class=\"_ _19\"> </span>CGU, <span class=\"_ _19\"> </span>si  deve<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>procedere <span class=\"_ _18\"> </span>ad <span class=\"_ _19\"> </span>una <span class=\"_ _18\"> </span>svalutazion<span class=\"_ _1\"></span>e dell'avviamento<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>allocato <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>stesse <span class=\"_ _13\"></span>e, <span class=\"_ _13\"> </span>per <span class=\"_ _15\"> </span>l'eventual<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>eccedenza, <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>altre <span class=\"_ _13\"></span>attivit\u00e0. <span class=\"_ _13\"></span>La determinazione <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>valore <span class=\"_ _15\"> </span>recuperabile <span class=\"_ _19\"> </span>delle<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>CGU <span class=\"_ _15\"> </span>comporta <span class=\"_ _19\"> </span>l'assun<span class=\"_ _1\"></span>zione <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>stime <span class=\"_ _19\"> </span>che<span class=\"_ _3\"></span> dipendono <span class=\"_ _17\"></span>da <span class=\"_ _4\"></span>fattori <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>possono<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>cambiare <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tempo, <span class=\"_ _17\"></span>con <span class=\"_ _4\"></span>potenziali <span class=\"_ _17\"></span>conseguenti <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>ffetti anche significativi <span class=\"_ _1\"></span>rispetto alle valutazi<span class=\"_ _1\"></span>oni effettua<span class=\"_ _1\"></span>te dagli Ammini<span class=\"_ _1\"></span>stratori. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">S<span class=\"_ _1\"></span>valutazione <span class=\"_ _16\"></span>degli <span class=\"_ _16\"></span>att<span class=\"_ _7\"></span>ivi <span class=\"_ _16\"></span>immobilizzati<span class=\"ff1 ls3\">: <span class=\"_ _16\"></span><span class=\"ls0\">in <span class=\"_ _3\"></span>accordo <span class=\"_ _16\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _16\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _16\"></span>applicati <span class=\"_ _16\"></span>dal <span class=\"_ _16\"></span>G<span class=\"_ _7\"></span>ruppo, </span></span></span></span>le attivit\u00e0 <span class=\"_ _1\"></span>materiali<span class=\"_ _1\"></span> e immateri<span class=\"_ _1\"></span>ali con <span class=\"_ _1\"></span>vita definita <span class=\"_ _1\"></span>sono og<span class=\"_ _1\"></span>getto di ve<span class=\"_ _1\"></span>rifica al <span class=\"_ _1\"></span>fine di<span class=\"_ _1\"></span> accertare<span class=\"_ _1\"></span> se si si<span class=\"_ _1\"></span>a verifica<span class=\"_ _1\"></span>ta una<span class=\"_ _1\"></span> ridu<span class=\"_ _1\"></span>zione di <span class=\"_ _1\"></span>valore, che<span class=\"_ _1\"></span> va<span class=\"_ _1\"></span> rilevata<span class=\"_ _1\"></span> tramite<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>svalutazione, q<span class=\"_ _1\"></span>uando<span class=\"_ _1\"></span> sussistono <span class=\"_ _16\"></span>indicatori <span class=\"_ _16\"></span>che <span class=\"_ _16\"></span>facciano <span class=\"_ _16\"></span>prevedere <span class=\"_ _16\"></span>difficolta <span class=\"_ _16\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _16\"></span>recupero <span class=\"_ _3\"></span>del <span class=\"_ _16\"></span>relative <span class=\"_ _16\"></span>valore <span class=\"_ _16\"></span>netto cantabile <span class=\"_ _16\"></span>tramite <span class=\"_ _3\"></span>l'uso. <span class=\"_ _3\"></span>La <span class=\"_ _16\"></span>verifica <span class=\"_ _3\"></span>dell'esistenza<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>suddetti <span class=\"_ _16\"></span>indicatori <span class=\"_ _3\"></span>richiede <span class=\"_ _16\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>degli amministratori  l'esercizi<span class=\"_ _1\"></span>o  di  valutazioni  soggettive  basate  sulle  informazioni  disponibil<span class=\"_ _1\"></span>i all'interno del Gruppo e dal mercato, nonch\u00e9 <span class=\"_ _7\"></span>dall'esperienza<span class=\"_ _1\"></span> storica. lnoltre, qualora venga determinate <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>pos<span class=\"_ _1\"></span>sa <span class=\"_ _19\"> </span>essersi <span class=\"_ _19\"> </span>gene<span class=\"_ _1\"></span>rata <span class=\"_ _19\"> </span>una <span class=\"_ _19\"> </span>p<span class=\"_ _1\"></span>otenziale <span class=\"_ _19\"> </span>riduzione <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>valore, <span class=\"_ _19\"> </span>i<span class=\"_ _7\"></span>l <span class=\"_ _19\"> </span>Gruppo precede alla <span class=\"_ _1\"></span>deter<span class=\"_ _1\"></span>minazione del<span class=\"_ _1\"></span>la stessa<span class=\"_ _1\"></span> utilizzan<span class=\"_ _1\"></span>do tecniche<span class=\"_ _1\"></span> valutative<span class=\"_ _1\"></span> rit<span class=\"_ _1\"></span>enute idonee.<span class=\"_ _1\"></span> La corretta i<span class=\"_ _1\"></span>dentificazione<span class=\"_ _1\"></span> deg<span class=\"_ _1\"></span>li elementi<span class=\"_ _1\"></span> indicato<span class=\"_ _1\"></span>ri d<span class=\"_ _1\"></span>ell'esistenza di<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>poten<span class=\"_ _1\"></span>ziale ri<span class=\"_ _1\"></span>duzione di<span class=\"_ _3d\"> </span><span class=\"_ _1\"></span> valore, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>le <span class=\"_ _16\"></span>stime <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _16\"></span>delle <span class=\"_ _3\"></span>stesse <span class=\"_ _3\"></span>dipendono <span class=\"_ _3\"></span>da <span class=\"_ _16\"></span>fattori <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>possono variare nel tempo i<span class=\"_ _1\"></span>nfluenzando le val<span class=\"_ _1\"></span>utazioni e s<span class=\"_ _1\"></span>time effettuate dagl<span class=\"_ _1\"></span>i Ammi<span class=\"_ _1\"></span>nistratori.<span class=\"ff8\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">A<span class=\"_ _1\"></span>mmortamento <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>immobi<span class=\"_ _1\"></span>lizzazioni<span class=\"_ _1\"></span>:<span class=\"ff1\"> <span class=\"_ _13\"></span>l'ammor<span class=\"_ _1\"></span>tamento <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>immobil<span class=\"_ _1\"></span>izzazioni <span class=\"_ _17\"></span>costituisce </span></span></span>un costo <span class=\"_ _7\"></span>rilevante <span class=\"_ _7\"></span>per il <span class=\"_ _7\"></span>Gruppo. II<span class=\"_ _7\"></span> costo <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>immo<span class=\"_ _1\"></span>bili, impianti <span class=\"_ _7\"></span>e m<span class=\"_ _7\"></span>acchinar<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>ammortizzato<span class=\"_ _1\"></span> a <span class=\"_ _4\"></span>quote<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cos<span class=\"_ _1\"></span>tanti <span class=\"_ _7\"></span>lungo <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _7\"></span>stimata <span class=\"_ _4\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>elativi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cespiti.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>La<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>vita<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>utile <span class=\"_ _7\"></span>economica <span class=\"_ _7\"></span>delle immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _a\"> </span>del <span class=\"_ _9\"> </span>Gruppo <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>determinata <span class=\"_ _9\"> </span>dagli <span class=\"_ _a\"> </span>amministratori <span class=\"_ _9\"> </span>nel <span class=\"_ _9\"> </span>moment<span class=\"_ _7\"></span>o <span class=\"_ _9\"> </span>in <span class=\"_ _a\"> </span>cui l'immobilizzazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _17\"></span>acquista<span class=\"_ _1\"></span>ta; <span class=\"_ _17\"></span>essa<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _4\"></span>basata <span class=\"_ _17\"></span>sull<span class=\"_ _1\"></span>'esperienza <span class=\"_ _4\"></span>storica <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>analoghe immobilizzazi<span class=\"_ _1\"></span>oni, <span class=\"_ _21\"> </span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>mercato<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>e <span class=\"_ _14\"> </span>anticipazioni<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>riguardanti <span class=\"_ _14\"> </span>eventi <span class=\"_ _21\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>che<span class=\"_ _1\"></span> potrebbero <span class=\"_ _13\"></span>ave<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>impatto <span class=\"_ _13\"></span>sulla <span class=\"_ _17\"></span>vita <span class=\"_ _13\"></span>utile,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>quali<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>variazioni<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>nella <span class=\"_ _17\"></span>tecnologia. <span class=\"_ _13\"></span>Pertan<span class=\"_ _1\"></span>to, l'effettiva <span class=\"_ _8\"> </span>vi<span class=\"_ _1\"></span>ta <span class=\"_ _8\"> </span>econo<span class=\"_ _1\"></span>mica <span class=\"_ _8\"> </span>pu\u00f2 <span class=\"_ _8\"> </span>differi<span class=\"_ _1\"></span>re <span class=\"_ _8\"> </span>dalla <span class=\"_ _2\"> </span>vita <span class=\"_ _8\"> </span>utile <span class=\"_ _8\"> </span>stimata<span class=\"_ _1\"></span>. <span class=\"_ _8\"> </span>II <span class=\"_ _2\"> </span>G<span class=\"_ _7\"></span>ruppo <span class=\"_ _2\"> </span>valuta periodicamente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbiamenti <span class=\"_ _3\"></span>tecnologici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>settore,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>oneri di <span class=\"_ _3\"></span>smantellamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>i<span class=\"_ _7\"></span>l <span class=\"_ _1\"></span>valore<span class=\"_ _1\"></span> di <span class=\"_ _13\"></span>recupero <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>aggiorn<span class=\"_ _1\"></span>are <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>residua <span class=\"_ _13\"></span>vita <span class=\"_ _13\"></span>uti<span class=\"_ _1\"></span>le. <span class=\"_ _13\"></span>Tale <span class=\"_ _13\"></span>aggiornamento <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>riodico <span class=\"_ _13\"></span>potrebbe<span class=\"_ _1\"></span> comportare <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>variazio<span class=\"_ _1\"></span>ne <span class=\"_ _13\"></span>nel <span class=\"_ _13\"> </span>periodo <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>ammortamento <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>quindi <span class=\"_ _13\"></span>anche <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>quota <span class=\"_ _13\"></span>di ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>degli esercizi futuri. <span class=\"_ _7\"></span>Le stime<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>e le <span class=\"_ _7\"></span>assunzioni sono <span class=\"_ _7\"></span>periodic<span class=\"_ _1\"></span>amente riviste <span class=\"_ _7\"></span>e gli effetti di ciascuna<span class=\"_ _1\"></span> variazion<span class=\"_ _1\"></span>e sono iscritti a conto econo<span class=\"_ _1\"></span>mico. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">Impos<span class=\"_ _1\"></span>te:<span class=\"ff1\"> <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>imposte <span class=\"_ _1\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _1\"></span>(correnti <span class=\"_ _3\"></span>e di<span class=\"_ _1\"></span>fferite<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>determinate <span class=\"_ _3\"></span>secondo <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>pruden<span class=\"_ _1\"></span>te </span></span></span>interpretazione <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>normative <span class=\"_ _16\"></span>fiscali <span class=\"_ _16\"></span>vigenti. <span class=\"_ _16\"></span>Questo <span class=\"_ _3\"></span>processo <span class=\"_ _16\"></span>comporta <span class=\"_ _16\"></span>talvolta <span class=\"_ _16\"></span>complesse stime <span class=\"_ _7\"></span>nella <span class=\"_ _4\"></span>deter<span class=\"_ _1\"></span>minazione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>reddito<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>imponi<span class=\"_ _1\"></span>bile <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>differenze <span class=\"_ _7\"></span>temporanee <span class=\"_ _7\"></span>deducibili ed <span class=\"_ _4\"></span>imponibil<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>tra <span class=\"_ _7\"></span>valori <span class=\"_ _4\"></span>contabili<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>fiscali<span class=\"_ _1\"></span>. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>rticolare, <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>recuperabilit\u00e0 delle attivit\u00e0 per imposte differite, rilevate in relazione sia alle perdite fiscal<span class=\"_ _1\"></span>i utilizzabili negli esercizi <span class=\"_ _17\"></span>successivi, <span class=\"_ _17\"></span>sia <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>differenze <span class=\"_ _17\"></span>temporanee <span class=\"_ _17\"></span>deducibi<span class=\"_ _1\"></span>li, <span class=\"_ _17\"></span>tiene <span class=\"_ _17\"></span>canto <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>st<span class=\"_ _7\"></span>ima <span class=\"_ _17\"></span>dei redditi imponibil<span class=\"_ _1\"></span>i futuri attesi<span class=\"_ _1\"></span>. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">Fo<span class=\"_ _1\"></span>ndi:<span class=\"ff1\"> gli accantona<span class=\"_ _1\"></span>menti rela<span class=\"_ _1\"></span>tivi a<span class=\"_ _1\"></span> contenziosi so<span class=\"_ _1\"></span>no frutto di<span class=\"_ _1\"></span> un processo<span class=\"_ _1\"></span> che si<span class=\"_ _1\"></span> basa sulla </span></span></span>valutazione <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _19\"> </span>proba<span class=\"_ _1\"></span>bilit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>soccombenza. <span class=\"_ _15\"> </span>Coerentemente <span class=\"_ _19\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>quanto <span class=\"_ _15\"> </span>disposto <span class=\"_ _19\"> </span>dai principi <span class=\"_ _13\"></span>contabil<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>internazionali<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>iscritti <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>accantonamenti <span class=\"_ _13\"></span>relativi <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>quei<span class=\"_ _1\"></span> contenziosi il cui esito<span class=\"_ _1\"></span> di soccombenza<span class=\"_ _1\"></span> \u00e8 stimato<span class=\"_ _1\"></span> come probabi<span class=\"_ _1\"></span>le. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">R<span class=\"_ _1\"></span>iduzione di <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>delle <span class=\"_ _7\"></span>attivit\u00e0 finanziarie<span class=\"ff1\">: <span class=\"_ _7\"></span>sotto <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>modello previsto <span class=\"_ _7\"></span>dall'IFRS 9, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>perdita </span></span></span>attesa <span class=\"_ _1\"></span>viene<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>definita<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>somma <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>attese <span class=\"_ _1\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>dagli <span class=\"_ _3\"></span>eventi <span class=\"_ _1\"></span>di <span class=\"ff8\">de<span class=\"_ _1\"></span>fault<span class=\"ff1\"> <span class=\"_ _3\"></span>che </span></span>possono <span class=\"_ _15\"> </span>colpire <span class=\"_ _19\"> </span>lo <span class=\"_ _15\"> </span>strumento <span class=\"_ _15\"> </span>finanziario <span class=\"_ _19\"> </span>su<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>un <span class=\"_ _19\"> </span>determinate<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>orizzonte <span class=\"_ _19\"> </span>t<span class=\"_ _1\"></span>emporale; <span class=\"_ _15\"> </span>ci<span class=\"_ _7\"></span>\u00f2 <span class=\"_ _19\"> </span>si concretizza <span class=\"_ _13\"> </span>nella <span class=\"_ _15\"> </span>rilevazione <span class=\"_ _13\"></span>della <span class=\"_ _15\"> </span>perdita <span class=\"_ _15\"> </span>attesa <span class=\"_ _13\"></span>sia <span class=\"_ _15\"> </span>utilizzando <span class=\"_ _13\"> </span>dati <span class=\"_ _15\"> </span>passati <span class=\"_ _15\"> </span>e <span class=\"_ _13\"> </span>presenti, nonche <span class=\"_ _4\"></span>informa<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>in <span class=\"_ _7\"></span>merito <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>cir<span class=\"_ _1\"></span>costanze <span class=\"_ _7\"></span>future <span class=\"_ _4\"></span>(forward <span class=\"_ _4\"></span>loo<span class=\"_ _1\"></span>king). <span class=\"_ _4\"></span>Tal<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>modell<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span><span class=\"ls9\">\u00e8 <span class=\"_ _4\"></span></span>stato<span class=\"_ _1\"></span> applicato alle attivit\u00e0<span class=\"_ _1\"></span> finanziarie iscrit<span class=\"_ _1\"></span>te al costo a<span class=\"_ _1\"></span>mmortizzato. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">B<span class=\"_ _1\"></span>enefici <span class=\"_ _14\"> </span>ai <span class=\"_ _21\"> </span>dipend<span class=\"_ _1\"></span>enti<span class=\"ff1\">: <span class=\"_ _21\"> </span>gl<span class=\"_ _1\"></span>i <span class=\"_ _14\"> </span>accantonamenti <span class=\"_ _14\"> </span>connessi <span class=\"_ _14\"> </span>ai <span class=\"_ _21\"> </span>benefici <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>dipendenti <span class=\"_ _21\"> </span>sono<span class=\"_ _1\"></span> </span></span></span>determinati sul<span class=\"_ _1\"></span>la base<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>ipotesi <span class=\"_ _1\"></span>attuariali; <span class=\"_ _1\"></span>le varia<span class=\"_ _3\"></span>zioni di tali i<span class=\"_ _1\"></span>potesi po<span class=\"_ _1\"></span>trebbero ave<span class=\"_ _1\"></span>re e<span class=\"_ _1\"></span>ffetti significativi su <span class=\"_ _1\"></span>tale voc<span class=\"ls9\">e.</span> Le stime <span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>e assunzi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>sono rivis<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span>riodicamente <span class=\"_ _1\"></span>e gl<span class=\"_ _1\"></span>i e<span class=\"_ _1\"></span>ffetti di<span class=\"_ _1\"></span> ogni va<span class=\"_ _1\"></span>riazi<span class=\"_ _1\"></span>one sono <span class=\"_ _1\"></span>riflessi<span class=\"_ _1\"></span> nel <span class=\"_ _4\"></span>Conto <span class=\"_ _17\"></span>Econo<span class=\"_ _1\"></span>mico <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>nel <span class=\"_ _17\"></span>Conto <span class=\"_ _4\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Complessivo, <span class=\"_ _4\"></span>qualora <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>stessa<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>nteressi <span class=\"_ _4\"></span>solo quel periodo. Nel caso in cui la revisione interessi<span class=\"_ _1\"></span> periodi sia cor<span class=\"_ _7\"></span>renti sia futuri (ad esempio la revisione <span class=\"_ _4\"></span>della <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _17\"></span>delle <span class=\"_ _4\"></span>immobilizzazioni), <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>variazione <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>rilevata<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>periodo <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _4\"></span>la revisione viene e<span class=\"_ _1\"></span>ffettuata e nei <span class=\"_ _1\"></span>relativi periodi <span class=\"_ _1\"></span>futuri. Cambiamenti di principi contabili, errori e cambiamenti di stima I <span class=\"_ _1\"></span><span class=\"ff9 ls0\">pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _3\"></span>contabili <span class=\"_ _1\"></span>adottati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>modifica<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>period<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>all\u2019al<span class=\"_ _1\"></span>tro <span class=\"_ _1\"></span>solo <span class=\"_ _3\"></span>se il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cambiamento </span>\u00e8 <span class=\"_ _7\"></span>richiesto <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>principio <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>contribuisce <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>fornire <span class=\"_ _7\"></span>informazioni<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>maggiormente <span class=\"_ _7\"></span>attendibili<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e rilevanti <span class=\"_ _19\"> </span>degli <span class=\"_ _19\"> </span>effetti <span class=\"_ _19\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>operazioni <span class=\"_ _19\"> </span>compiute <span class=\"_ _15\"> </span>sulla <span class=\"_ _19\"> </span>Situazione <span class=\"_ _19\"> </span>Patrimoniale, <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span>risultato economico o sui <span class=\"_ _1\"></span>flussi finanzi<span class=\"_ _1\"></span>ari dell\u2019impresa.<span class=\"ff1\"> </span>I <span class=\"_ _2c\"> </span>cambiamenti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>principi <span class=\"_ _34\"> </span>contabili <span class=\"_ _2c\"> </span>sono <span class=\"_ _34\"> </span>contabilizzati <span class=\"_ _2c\"> </span>retroattiva<span class=\"_ _1\"></span>mente <span class=\"_ _34\"> </span>con l\u2019imputazione del<span class=\"_ _1\"></span>l\u2019effetto <span class=\"_ _1\"></span>a Patrimonio<span class=\"_ _1\"></span> Netto<span class=\"_ _1\"></span> d\u2019apertura per<span class=\"_ _1\"></span> il pi\u00f9<span class=\"_ _1\"></span> remoto<span class=\"_ _1\"></span> dei periodi<span class=\"_ _1\"></span> presentati<span class=\"_ _1\"></span>. Gli <span class=\"_ _16\"></span>altri <span class=\"_ _3\"></span>importi <span class=\"_ _16\"></span>comparativi <span class=\"_ _16\"></span>indicati <span class=\"_ _16\"></span>per <span class=\"_ _3\"></span>ciascun <span class=\"_ _16\"></span>periodo <span class=\"_ _16\"></span>precedente <span class=\"_ _16\"></span>vengono <span class=\"_ _16\"></span>p<span class=\"_ _7\"></span>arimenti <span class=\"_ _16\"></span>rettificati<span class=\"_ _1\"></span> come <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>nuovo <span class=\"_ _19\"> </span>princi<span class=\"_ _1\"></span>pio <span class=\"_ _19\"> </span>fosse <span class=\"_ _19\"> </span>stato <span class=\"_ _19\"> </span>applicat<span class=\"_ _1\"></span>o <span class=\"_ _19\"> </span>sin <span class=\"_ _19\"> </span>dall\u2019ini<span class=\"_ _1\"></span>zio. <span class=\"_ _19\"> </span>L\u2019approccio <span class=\"_ _19\"> </span>prospettico <span class=\"_ _19\"> </span>\u00e8<span class=\"_ _1\"></span> effettuato solo<span class=\"_ _1\"></span> quando risulta imp<span class=\"_ _1\"></span>raticabile ricostr<span class=\"_ _1\"></span>uire l\u2019informazione<span class=\"_ _1\"></span> comparativa.<span class=\"ff1\"> </span>L\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>un  pri<span class=\"_ _1\"></span>ncipio <span class=\"_ _19\"> </span>contabile <span class=\"_ _19\"> </span>nuovo <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>modificato <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>contabilizzata<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>come richiesto  dal  prin<span class=\"_ _1\"></span>cipio  stesso.  S<span class=\"_ _1\"></span>e  il  princi<span class=\"_ _1\"></span>pio  non  di<span class=\"_ _1\"></span>sciplina <span class=\"_ _18\"> </span>le  modalit\u00e0  di  transizi<span class=\"_ _1\"></span>one,  il cambiamento \u00e8 cont<span class=\"_ _1\"></span>abilizzato secondo il<span class=\"_ _1\"></span> metodo retroa<span class=\"_ _1\"></span>ttivo o, se impra<span class=\"_ _1\"></span>ticabi<span class=\"_ _1\"></span>le, prospettico. Nel <span class=\"_ _4\"></span>caso<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>errori<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>rilevan<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>si <span class=\"_ _7\"></span>applica <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>stesso<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>rattamento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _4\"></span>cambiamen<span class=\"_ _1\"></span>ti nei <span class=\"_ _16\"></span>principi <span class=\"_ _16\"></span>cont<span class=\"_ _7\"></span>abili<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>illustrato <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>precedenza. <span class=\"_ _3\"></span>Nel <span class=\"_ _16\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>errori <span class=\"_ _3\"></span>non <span class=\"_ _16\"></span>rilevanti <span class=\"_ _16\"></span>la <span class=\"_ _3\"></span>contabilizzazione \u00e8 effettuata a Con<span class=\"_ _1\"></span>to Economico nel<span class=\"_ _1\"></span> periodo in cui<span class=\"_ _1\"></span> l\u2019errore \u00e8 ri<span class=\"_ _1\"></span>levato.<span class=\"ff1\"> </span>I <span class=\"_ _17\"></span>cambiamenti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>stima<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tabilizzati <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>spettica<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>nel periodo <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>cui <span class=\"_ _4\"></span>avvi<span class=\"_ _1\"></span>ene <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>cambiamento <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>influisce <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>su <span class=\"_ _4\"></span>ques<span class=\"_ _1\"></span>t\u2019ultimo <span class=\"_ _7\"></span>oppure <span class=\"_ _7\"></span>nel <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>in cui <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _4\"></span>avvenuto <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>cambiamento <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>nei <span class=\"_ _4\"></span>periodi <span class=\"_ _7\"></span>successi<span class=\"_ _1\"></span>vi <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>cambiamento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>influis<span class=\"_ _7\"></span>ce <span class=\"_ _7\"></span>anche <span class=\"_ _4\"></span>su questi ultimi.  lnformativa di settore  In <span class=\"_ _7\"></span>applicazione <span class=\"_ _7\"></span>dell'IFRS <span class=\"_ _7\"></span>8, <span class=\"_ _7\"></span>relativamente <span class=\"_ _7\"></span>agli <span class=\"_ _4\"></span>sc<span class=\"_ _1\"></span>hemi <span class=\"_ _7\"></span>relativi <span class=\"_ _7\"></span>all'informativa <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>settore di <span class=\"_ _4\"></span>attivit\u00e0, <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>Caltagirone <span class=\"_ _4\"></span>Editore <span class=\"_ _7\"></span>adotta <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>suddivisione <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>settore <span class=\"_ _7\"></span>operative, <span class=\"_ _4\"></span>definite<span class=\"_ _1\"></span> come una compone<span class=\"_ _1\"></span>nte di<span class=\"_ _1\"></span> un'entit\u00e0<span class=\"ls6\">: </span> \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>che intraprende attivit\u00e0 imprenditorial<span class=\"_ _1\"></span>i generatrici di ricavi e di <span class=\"_ _7\"></span>costi (compresi i ricavi<span class=\"_ _1\"></span> </span>e i costi riguardan<span class=\"_ _1\"></span>ti operazi<span class=\"_ _1\"></span>oni con altre co<span class=\"_ _1\"></span>mponenti dell<span class=\"_ _1\"></span>a medesima en<span class=\"_ _1\"></span>tit<span class=\"_ _7\"></span>\u00e0); <span class=\"_ _1\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>i <span class=\"_ _5\"> </span>cui <span class=\"_ _5\"> </span>risultati  operativi  sono <span class=\"_ _5\"> </span>rivisti <span class=\"_ _5\"> </span>periodicame<span class=\"_ _1\"></span>nte <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>pi\u00f9 <span class=\"_ _5\"> </span>alto <span class=\"_ _5\"> </span>livello  decisionale </span>operativ<span class=\"ls9\">o <span class=\"_ _4\"></span></span>dell<span class=\"_ _1\"></span>'entit\u00e0 <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>fini <span class=\"_ _7\"></span>dell'adozione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>decisioni <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>merito <span class=\"_ _7\"></span>alle <span class=\"_ _7\"></span>risorse <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>allocare al settore e dell<span class=\"_ _1\"></span>a valutazione dei<span class=\"_ _1\"></span> risultati; e  \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>per la quale sono dispo<span class=\"_ _1\"></span>nibi<span class=\"_ _1\"></span>li informazioni di bil<span class=\"_ _1\"></span>ancio separate. </span>L'individuazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>settori <span class=\"_ _13\"></span>operati<span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _17\"></span>stata <span class=\"_ _17\"></span>effettuata <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>riferimento <span class=\"_ _17\"></span>al sistema di r<span class=\"_ _7\"></span>endi<span class=\"_ _1\"></span>contazione interno adottato periodi<span class=\"_ _1\"></span>camente dalla Capogruppo per la <span class=\"_ _7\"></span>struttura direzionale  e  organizzati<span class=\"_ _1\"></span>va  del  Gruppo.  In  particolare,  le  attivit\u00e0  sono  svolte  in  Italia  e comprendono <span class=\"_ _17\"></span><span class=\"ff9\">l\u2019attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>fi<span class=\"_ _1\"></span>nanziaria,<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span><span class=\"ff1\">l</span>\u2019<span class=\"ff1\">E<span class=\"_ _1\"></span>ditoria <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>pubblicit\u00e0 <span class=\"_ _13\"></span>ad<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>essa <span class=\"_ _13\"></span>asso<span class=\"_ _1\"></span>ciata. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>maggiori </span></span>dettagli si rimanda<span class=\"_ _1\"></span> alla nota 27. Valore del Gruppo La capitalizzazione in Borsa del Titolo Caltagirone Editore<span class=\"_ _1\"></span> risulta attualmente inferiore al Patrimonio <span class=\"_ _7\"></span>Netto contabile del <span class=\"_ _7\"></span>Gruppo <span class=\"_ _7\"></span>(capitali<span class=\"_ _1\"></span>zzazione in <span class=\"_ _7\"></span>Borsa <span class=\"_ _7\"></span>al 31 <span class=\"_ _7\"></span>dicembre <span class=\"_ _7\"></span><span class=\"ls2\">2024</span> <span class=\"_ _7\"></span>pari a <span class=\"_ _7\"></span>175<span class=\"ls0\"> milioni di <span class=\"_ _7\"></span>Euro <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>fronte di <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>Patrimoni<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>Netto<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di Gruppo <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span><span class=\"ls2\">52</span>6,8 milioni di <span class=\"_ _7\"></span>Euro<span class=\"lsa\">), </span>ed <span class=\"_ _7\"></span>\u00e8 </span>significativamente<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>stante <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>a val<span class=\"_ _1\"></span>utazione <span class=\"_ _1\"></span>basata <span class=\"_ _3\"></span>sui fondamen<span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>G<span class=\"_ _7\"></span>ruppo <span class=\"_ _1\"></span>espressa <span class=\"_ _3\"></span>dal valore d\u2019uso. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Si <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>itiene <span class=\"_ _3\"></span>che la <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _3\"></span>di ge<span class=\"_ _1\"></span>nerare <span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>lussi <span class=\"_ _3\"></span>finanziari <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>la de<span class=\"_ _1\"></span>terminazione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>valori equi<span class=\"_ _1\"></span> specifici <span class=\"_ _16\"></span>(<span class=\"_ _7\"></span>disponibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3\"></span>liquide, <span class=\"_ _3\"></span>strumenti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rappresentativi <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Testate <span class=\"_ _16\"></span>Editoriali) <span class=\"_ _3\"></span>possano giustificare <span class=\"_ _16\"></span>tale <span class=\"_ _3\"></span>differenziale; <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valori <span class=\"_ _16\"></span>di <span class=\"_ _1\"></span>bo<span class=\"_ _1\"></span>rsa <span class=\"_ _3\"></span>infatti, <span class=\"_ _16\"></span>riflettono <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>situazioni <span class=\"_ _16\"></span>non <span class=\"_ _3\"></span>strettamente<span class=\"_ _1\"></span> collegate al Gruppo<span class=\"_ _1\"></span>, con aspetta<span class=\"_ _1\"></span>tive focalizzate<span class=\"_ _1\"></span> nel breve <span class=\"_ _1\"></span>termine.  ATTIVIT\u00c0<span class=\"fc0\"> </span>1.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _1\"></span>teriali a vita de<span class=\"_ _1\"></span>finita </span><table class=\"s w210 h160\" id=\"_753d83c5-3c28-4f2f-892c-39bb31ffe08b\"><tr><td></td><td></td><td class=\"c x195 y1027 w211 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Marchi e<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x196 y1027 w212 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x197 y1028 w9b he7\"><div class=\"t m0 x55 he1 y11d ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x198 y1028 w9c he7\"><div class=\"t m0 x1c ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Brevetto </div></td><td class=\"c x199 y102a w213 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">Concessioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x19a y1028 w9e he7\"><div class=\"t m0 x2f ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x19b y102a w214 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td class=\"c x19c y1028 wa0 he7\"><div class=\"t m0 x82 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x197 y102b w9b hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y102b w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102b w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.043  </div></td><td class=\"c x19a y102b w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.964  </div></td><td class=\"c x19e y102b w9f hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y102b wa0 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.591  </div></td></tr><tr><td class=\"c x197 y102c w9b hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x19d y102c w9d hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">25 </span> </div></td><td class=\"c x19a y102c w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">34 </span> </div></td><td class=\"c x19e y102c w9f hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102c wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">185 </span> </div></td></tr><tr><td class=\"c x197 y102d w9b hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td></td><td></td><td class=\"c x19c y102d wa0 hdf\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x197 y102e w9b hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y102e w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102e w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.068  </div></td><td class=\"c x19a y102e w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.998  </div></td><td class=\"c x19e y102e w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102e wa0 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.776  </div></td></tr><tr><td class=\"c x197 y102f wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x198 y102f w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102f w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.068  </div></td><td class=\"c x19a y102f w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.998  </div></td><td class=\"c x19e y102f w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102f wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.777  </div></td></tr><tr><td class=\"c x197 y1030 wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y1030 w9c hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">20 </span> </div></td><td class=\"c x19d y1030 w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">180 </span> </div></td><td class=\"c x19a y1030 w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">155 </span> </div></td><td class=\"c x19e y1030 w9f hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">11 </span> </div></td><td class=\"c x19c y1030 wa2 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">366 </span> </div></td></tr><tr><td class=\"c x197 y1031 wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y1031 w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td><td></td><td class=\"c x19c y1031 wa2 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td></tr><tr><td class=\"c x197 y1032 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y1032 w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.604  </div></td><td class=\"c x19d y1032 w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.248  </div></td><td class=\"c x19a y1032 w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.072  </div></td><td class=\"c x19e y1032 w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">138 </span> </div></td><td class=\"c x19c y1032 wa2 hee\"><div class=\"t m0 x1c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 10.061  </div></td></tr><tr><td class=\"c x19f y1034 w215 h163\"><div class=\"t m0 x153 he1 y1033 ffb fs5 fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _1\"></span> e perdite<span class=\"_ _3d\"> </span></div></td><td class=\"c x198 y1035 w9c he7\"><div class=\"t m0 x1c ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Brevetto </div></td><td class=\"c x195 y1036 w211 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Marchi e<span class=\"_ _3d\"> </span></div></td><td class=\"c x19a y1035 w9e he7\"><div class=\"t m0 x2f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x196 y1036 w212 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td class=\"c x19c y1035 wa0 he7\"><div class=\"t m0 x82 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a0 y1037 w216 h164\"><div class=\"t m0 x153 he1 y1029 ffb fs5 fc0 sc0 ls0 ws0\">durevoli<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x199 y1037 w213 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">Concessioni<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x19b y1037 w214 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x197 y1038 w9b hf1\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y1038 w9c hf1\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.575  </div></td><td class=\"c x19d y1038 w9d hf1\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">692 </span> </div></td><td class=\"c x19a y1038 w9e hf1\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.885  </div></td><td class=\"c x19e y1038 w9f hf1\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y1038 wa0 hf1\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.152  </div></td></tr><tr><td class=\"c x197 y1039 w9b hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y1039 w9c hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">5 </span> </div></td><td class=\"c x19d y1039 w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">112 </span> </div></td><td class=\"c x19a y1039 w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">78 </span> </div></td><td></td><td class=\"c x19c y1039 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">195 </span> </div></td></tr><tr><td class=\"c x197 y103a w9b hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y103a w9e hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(32) </span> </div></td><td class=\"c x19e y103a w9f hee\"><div class=\"t m0 x9c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y103a wa0 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(32) </span> </div></td></tr><tr><td class=\"c x197 y103b w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y103b w9c hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.579  </div></td><td class=\"c x19d y103b w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">804 </span> </div></td><td class=\"c x19a y103b w9e hdf\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.963  </div></td><td></td><td class=\"c x19c y103b wa0 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.346  </div></td></tr><tr><td class=\"c x197 y103c wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x198 y103c w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.579  </div></td><td class=\"c x19d y103c w9d hee\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">804 </span> </div></td><td class=\"c x19a y103c w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.963  </div></td><td class=\"c x19e y103c w9f hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y103c wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.346  </div></td></tr><tr><td class=\"c x197 y103d wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y103d w9c hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">12 </span> </div></td><td class=\"c x19d y103d w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">172 </span> </div></td><td class=\"c x19a y103d w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">74 </span> </div></td><td></td><td class=\"c x19c y103d wa2 hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">258 </span> </div></td></tr><tr><td class=\"c x197 y103e wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y103e w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td><td></td><td class=\"c x19c y103e wa2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td></tr><tr><td class=\"c x197 y103f wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y103f w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.591  </div></td><td class=\"c x19d y103f w9d hee\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">975 </span> </div></td><td class=\"c x19a y103f w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.956  </div></td><td></td><td class=\"c x19c y103f wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.523  </div></td></tr><tr><td class=\"c x197 y1040 w9b hee\"><div class=\"t m0 x3a he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x197 y1041 w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y1041 w9c hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">10 </span> </div></td><td class=\"c x19d y1041 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">351 </span> </div></td><td class=\"c x19a y1041 w9e hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">79 </span> </div></td><td class=\"c x19e y1041 w9f hdf\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y1041 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">440 </span> </div></td></tr><tr><td class=\"c x197 y1042 w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y1042 w9c hdf\"><div class=\"t m0 x2a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">5 </span> </div></td><td class=\"c x19d y1042 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">264 </span> </div></td><td class=\"c x19a y1042 w9e hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">35 </span> </div></td><td class=\"c x19e y1042 w9f hdf\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y1042 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">430 </span> </div></td></tr><tr><td class=\"c x197 y1043 wa1 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y1043 w9c hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">13 </span> </div></td><td class=\"c x19d y1043 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">272 </span> </div></td><td class=\"c x19a y1043 w9e hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">115 </span> </div></td><td class=\"c x19e y1043 w9f hdf\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">138 </span> </div></td><td class=\"c x19c y1043 wa2 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">538 </span> </div></td></tr></table>Al <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>dicembre <span class=\"_ _9\"> </span><span class=\"ls2\">2024</span> <span class=\"_ _9\"> </span>non <span class=\"_ _5\"> </span>r<span class=\"_ _7\"></span>isultano <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _5\"> </span>inattive <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>completamente<span class=\"_ _1\"></span> ammortizzate an<span class=\"_ _1\"></span>cora in uso<span class=\"_ _1\"></span> di valore significativo<span class=\"_ _1\"></span>. 2.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _1\"></span>teriali a vita <span class=\"_ _1\"></span>indefinita </span>Le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immateriali <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>vita <span class=\"_ _4\"></span>indefinita, <span class=\"_ _7\"></span>costituite<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>interamente <span class=\"_ _7\"></span>dalle <span class=\"_ _7\"></span>testate <span class=\"_ _7\"></span>editoriali <span class=\"_ _7\"></span>dei quotidiani, <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _17\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sottopost<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>annualmente <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>verifiche <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>determinare<span class=\"_ _1\"></span> l\u2019esistenza di eventuali<span class=\"_ _1\"></span> perdite di val<span class=\"_ _1\"></span>ore.<span class=\"ff1\"> </span>Si riporta la tabell<span class=\"_ _1\"></span>a relati<span class=\"_ _1\"></span>va alle attivit\u00e0 imma<span class=\"_ _1\"></span>teriali a vita<span class=\"_ _1\"></span> indefinita: <table class=\"s w217 h165\" id=\"_c5f519b9-09b4-49e1-ad41-19b687966413\"><tr><td class=\"c x1a2 y1044 wa3 hee\"><div class=\"t m0 x55 he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1a3 y1044 wa4 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x1a4 y1044 wa5 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Testate  </div></td><td class=\"c x1a5 y1044 wa6 hee\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a2 y1045 wa3 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y1045 wa4 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1045 wa5 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1045 wa6 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y1046 wa3 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y1046 wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1047 wa3 hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1047 wa6 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1048 wa3 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1048 wa4 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1048 wa5 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1048 wa6 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y1049 wa1 hf4\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a3 y1049 wa4 hf4\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1049 wa5 hf4\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1049 wa7 hf4\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y104a wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y104a wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y104b wa1 hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y104b wa7 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y104c wa1 hf5\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y104c wa4 hf5\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y104c wa5 hf5\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y104c wa7 hf5\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y104d wa3 hdf\"><div class=\"t m0 xc1 he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x1a3 y104d wa4 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x1a4 y104d wa5 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Testate  </div></td><td class=\"c x1a5 y104d wa6 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a2 y104e wa3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y104e wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y104e wa5 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y104e wa6 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y104f wa3 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y104f wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1050 wa3 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1050 wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1051 wa3 hf6\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1051 wa4 hf6\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1051 wa5 hf6\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y1051 wa6 hf6\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y1052 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a3 y1052 wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1052 wa5 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y1052 wa7 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y1053 wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1a4 y1053 wa5 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">      15.000  </div></td><td class=\"c x1a5 y1053 wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        15.000  </div></td></tr><tr><td class=\"c x1a2 y1054 wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1054 wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1055 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y1055 wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1055 wa5 hee\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">209.991 </div></td><td class=\"c x1a5 y1055 wa7 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">399.587 </div></td></tr><tr><td class=\"c x1a2 y1056 wa3 hdf\"><div class=\"t m0 x3a he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1057 wa3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y1057 wa4 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1057 wa5 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td><td class=\"c x1a5 y1057 wa6 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td></tr><tr><td class=\"c x1a2 y1058 wa3 hf4\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1058 wa4 hf4\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1058 wa5 hf4\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td><td class=\"c x1a5 y1058 wa6 hf4\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td></tr><tr><td class=\"c x1a2 y1059 wa1 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y1059 wa4 hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1059 wa5 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">76.803 </div></td><td class=\"c x1a5 y1059 wa7 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">76.803 </div></td></tr></table>Di <span class=\"_ _19\"> </span>seguito  \u00e8<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>riportata <span class=\"_ _18\"> </span>la <span class=\"_ _19\"> </span>composizione <span class=\"_ _19\"> </span>del <span class=\"_ _18\"> </span>saldo <span class=\"_ _19\"> </span>relativo  al<span class=\"_ _1\"></span>le <span class=\"_ _19\"> </span>testate <span class=\"_ _19\"> </span>editoriali <span class=\"_ _19\"> </span>dei quotidiani, con la rel<span class=\"_ _1\"></span>ativa movi<span class=\"_ _1\"></span>mentazione: <table class=\"s w218 h166\" id=\"_5476f095-ed27-4dc3-8c39-5660a34fe7fb\"><tr><td></td><td></td><td></td><td class=\"c x1a7 y105b w219 h167\"><div class=\"t m0 x153 hb1 y105a ff4 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1a8 y105c waa hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td></td><td class=\"c x1aa y105f w21a h168\"><div class=\"t m0 x153 hb1 y105d ff4 fs0 fc0 sc0 ls0 ws0\">Decrementi<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1a9 hb1 y105e ff4 fs0 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ab y105c wad hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y1060 wa9 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Messaggero S.p.A. </div></td><td class=\"c x1a8 y1060 waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td></td><td class=\"c x1ad y1060 wac heb\"><div class=\"t m0 x4e h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1060 wad heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td></tr><tr><td class=\"c x1ac y1061 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Il Mattino S.p.A. </div></td><td class=\"c x1a8 y1061 waa hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td></td><td class=\"c x1ad y1061 wac hc9\"><div class=\"t m0 x4e h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1061 wad hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td></tr><tr><td class=\"c x1ac y1062 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Quotidiano di Puglia Srl </div></td><td class=\"c x1a8 y1062 waa hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td><td></td><td></td><td class=\"c x1ab y1062 wad hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td></tr><tr><td class=\"c x1ac y1063 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Corriere Adriatico Srl </div></td><td class=\"c x1a8 y1063 waa hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td></td><td></td><td class=\"c x1ab y1063 wad hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td></tr><tr><td class=\"c x1ac y1064 wa9 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Gazzettino S.p.A. </div></td><td class=\"c x1a8 y1064 waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td></td><td></td><td class=\"c x1ab y1064 wad heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td></tr><tr><td class=\"c x1ac y1065 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Altre testate minori </div></td><td class=\"c x1a8 y1065 waa hc9\"><div class=\"t m0 x94 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td><td></td><td></td><td class=\"c x1ab y1065 wad hc9\"><div class=\"t m0 xd1 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td></tr><tr><td class=\"c x1ac y1066 wa9 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1a8 y1066 waa hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td><td class=\"c x1ae y1066 wab hc9\"><div class=\"t m0 x3a hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ad y1066 wac hc9\"><div class=\"t m0 x4e hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1066 wad hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td></tr><tr><td></td><td class=\"c x1a8 y1067 waa hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a7 y1068 w219 h167\"><div class=\"t m0 x153 hb1 y105a ff4 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td class=\"c x1aa y1069 w21a h168\"><div class=\"t m0 x153 hb1 y105d ff4 fs0 fc0 sc0 ls0 ws0\">Decrementi<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1a9 hb1 y105e ff4 fs0 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ab y1067 waf hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y106a wae hf8\"><div class=\"t m0 x19 h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\">Il Messaggero S.p.A. </div></td><td class=\"c x1a8 y106a waa hf8\"><div class=\"t m0 x7d h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td></td><td class=\"c x1ad y106a wac hf8\"><div class=\"t m0 x20 h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> (9.000)  </div></td><td class=\"c x1ab y106a waf hf8\"><div class=\"t m0 x7d h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> 34.8<span class=\"ls31\">08</span><span class=\"ls31\"><span class=\"_ _7\"></span></span>  </div></td></tr><tr><td class=\"c x1ac y106b wae heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Mattino S.p.A. </div></td><td class=\"c x1a8 y106b waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td></td><td class=\"c x1ad y106b wac heb\"><div class=\"t m0 x20 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> (2.900)  </div></td><td class=\"c x1ab y106b waf heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 14.896  </div></td></tr><tr><td class=\"c x1ac y106c wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Quotidiano di Puglia Srl </div></td><td class=\"c x1a8 y106c waa hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td><td></td><td></td><td class=\"c x1ab y106c waf hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td></tr><tr><td class=\"c x1ac y106d wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Corriere Adriatico Srl </div></td><td class=\"c x1a8 y106d waa hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td></td><td></td><td class=\"c x1ab y106d waf hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td></tr><tr><td class=\"c x1ac y106e wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Il Gazzettino S.p.A. </div></td><td class=\"c x1a8 y106e waa hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td></td><td class=\"c x1ad y106e wac hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (3.100)  </div></td><td class=\"c x1ab y106e waf hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\"></span><span class=\"ls15\">24.</span>587  </div></td></tr><tr><td class=\"c x1ac y106f wae heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Altre testate minori </div></td><td class=\"c x1a8 y106f waa heb\"><div class=\"t m0 x94 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td><td></td><td></td><td class=\"c x1ab y106f waf heb\"><div class=\"t m0 xd1 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td></tr><tr><td class=\"c x1ac y1070 wae hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1a8 y1070 waa hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td><td class=\"c x1ae y1070 wab hc9\"><div class=\"t m0 x3a hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ad y1070 wac hc9\"><div class=\"t m0 x37 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> (15.000)  </div></td><td class=\"c x1ab y1070 waf hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 76.803  </div></td></tr></table>Con <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>iferimen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>model<span class=\"_ _1\"></span>lo <span class=\"_ _7\"></span>valutativo <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>tilizzato <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ini <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>rifica <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>re<span class=\"_ _1\"></span>cuperabilit\u00e0 delle <span class=\"_ _17\"></span>Testate <span class=\"_ _13\"></span>edi<span class=\"_ _1\"></span>toriali, <span class=\"_ _17\"></span>in <span class=\"_ _13\"></span>linea <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _17\"></span>svolto <span class=\"_ _13\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ls2\">2023</span>, <span class=\"_ _13\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>st<span class=\"_ _7\"></span>ata <span class=\"_ _17\"></span>effettuata <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>verifica <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> recuperabilit\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>valore delle <span class=\"_ _4\"></span>singol<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>Testate <span class=\"_ _7\"></span>Editoriali <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>sensi <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>combinato <span class=\"_ _7\"></span>disposto <span class=\"_ _7\"></span>dello IAS 36 par. 10(a) e<span class=\"_ _1\"></span> dello IAS<span class=\"_ _1\"></span> 38 par. 108.   L\u2019<span class=\"ff8 ls0\">impairment <span class=\"_ _3\"></span>test <span class=\"ff1\">delle <span class=\"_ _3\"></span>singole Testa<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>Editoriali<span class=\"_ _1\"></span> \u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>effe<span class=\"_ _1\"></span>ttuato <span class=\"_ _1\"></span>avendo<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>iferimento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </span></span>un <span class=\"_ _15\"> </span>valore <span class=\"_ _13\"></span>recuperabile <span class=\"_ _13\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _13\"> </span>Testate <span class=\"_ _15\"> </span>Editoriali<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>calcolato <span class=\"_ _13\"></span>con <span class=\"_ _15\"> </span>un <span class=\"_ _13\"></span>modello <span class=\"_ _15\"> </span>valutativo fondato <span class=\"_ _17\"></span>su <span class=\"_ _13\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>misura <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>coerente <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value</span> <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>te<span class=\"_ _1\"></span>rzo <span class=\"_ _17\"></span>livello <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>principio contabile internazional<span class=\"_ _1\"></span>e IFRS<span class=\"_ _1\"></span> 13 \u201c<span class=\"ff8\">Fair Value Mea<span class=\"_ _1\"></span>surement<span class=\"ff9\">\u201d (o \u201c<span class=\"_ _1\"></span>IFRS 13\u201d).<span class=\"_ _1\"></span> <span class=\"ff1\">  </span></span></span>Il <span class=\"_ _34\"> </span>valore <span class=\"_ _34\"> </span>recuperabile<span class=\"ff8\"> <span class=\"_ _34\"> </span></span>delle <span class=\"_ _34\"> </span>Testate <span class=\"_ _34\"> </span>Editori<span class=\"_ _1\"></span>ali <span class=\"_ _8\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stato <span class=\"_ _34\"> </span>determinato <span class=\"_ _34\"> </span>mediante l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>metodologi<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>valutativa <span class=\"_ _13\"> </span>basata <span class=\"_ _15\"> </span>sui <span class=\"_ _13\"> </span>multipli <span class=\"_ _15\"> </span>empirici. <span class=\"_ _15\"> </span>Tale<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>metodologia<span class=\"_ _1\"></span> rientra tra i metodi<span class=\"_ _1\"></span> comparativi pi\u00f9 diffusi<span class=\"_ _1\"></span> in dottrina e in prassi ai fini<span class=\"_ _1\"></span> della determinazione de<span class=\"_ _1\"></span>l valore di specifi<span class=\"_ _1\"></span>che tipologi<span class=\"_ _1\"></span>e di attivit\u00e0 immate<span class=\"_ _1\"></span>rial<span class=\"ls1\">i.</span> Il <span class=\"_ _17\"></span>modello <span class=\"_ _4\"></span>applicato <span class=\"_ _17\"></span>fa <span class=\"_ _4\"></span>riferimento, <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>stima <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>recuperabi<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>Testate Editoriali, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>multipli <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>fatturato (distinto <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ffusione <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>raccolta <span class=\"_ _7\"></span>pubblicitaria)<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fattore correttivo <span class=\"_ _7\"></span>rappresentato da <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>multiplo <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>valori <span class=\"_ _7\"></span>negativi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>EBITDA <span class=\"_ _7\"></span>eventualmente <span class=\"_ _7\"></span>generati dalla Testata <span class=\"_ _7\"></span>Editori<span class=\"_ _1\"></span>ale. I <span class=\"_ _7\"></span>coefficienti<span class=\"_ _1\"></span> m<span class=\"_ _7\"></span>oltiplicativi<span class=\"_ _1\"></span> delle variabili <span class=\"_ _7\"></span>di fatturato sono <span class=\"_ _7\"></span>stati calibrati<span class=\"_ _1\"></span> avendo riferi<span class=\"_ _1\"></span>mento ad un<span class=\"_ _1\"></span>a \u201c<span class=\"ff8\">balance scoreca<span class=\"_ _1\"></span>rd<span class=\"ff9\">\u201d vo<span class=\"_ _1\"></span>lta ad as<span class=\"_ _1\"></span>segnare un<span class=\"_ _1\"></span> punt<span class=\"_ _1\"></span>eggio ad una<span class=\"_ _1\"></span> serie </span></span>di <span class=\"_ _9\"> </span>fattori <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _5\"> </span>esplicativi <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>delle <span class=\"_ _5\"> </span>t<span class=\"_ _7\"></span>estate <span class=\"_ _9\"> </span>editorial<span class=\"_ _1\"></span>i <span class=\"_ _9\"> </span>(anzianit\u00e0, <span class=\"_ _9\"> </span>concor<span class=\"_ _1\"></span>renza, diffusione, <span class=\"_ _26\"> </span>prezzo, <span class=\"_ _25\"> </span>r<span class=\"_ _7\"></span>edazi<span class=\"_ _1\"></span>one, <span class=\"_ _26\"> </span>attrattivit\u00e0 <span class=\"_ _26\"> </span>pubbli<span class=\"_ _1\"></span>citaria, <span class=\"_ _26\"> </span>potenzialit\u00e0 <span class=\"_ _26\"> </span>future, <span class=\"_ _26\"> </span>serbatoio pubblicitario <span class=\"_ _5\"> </span>e <span class=\"_ _a\"> </span>redditivit\u00e0), <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>base <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>un\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>dell\u2019andamento <span class=\"_ _9\"> </span>generale <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>settore editoriale <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>po<span class=\"_ _1\"></span>sizion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>competitiva<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>assunta <span class=\"_ _13\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ciascuna <span class=\"_ _13\"></span>Testa<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>Editorial<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>proprio<span class=\"_ _3d\"> </span>mercato <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>riferimen<span class=\"_ _1\"></span>to, <span class=\"_ _16\"></span>nonch\u00e9 <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>funzione <span class=\"_ _16\"></span>dell\u2019esperienza <span class=\"_ _16\"></span>empirica <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>valutazioni <span class=\"_ _16\"></span>manageriali sui <span class=\"_ _7\"></span>profili <span class=\"_ _7\"></span>qualitativi di <span class=\"_ _7\"></span>ciascuna <span class=\"_ _7\"></span>delle <span class=\"_ _7\"></span>Testate <span class=\"_ _7\"></span>Editoriali<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>determinazione dei <span class=\"_ _7\"></span>coefficienti <span class=\"_ _7\"></span>del fatturato <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>funzione <span class=\"_ _9\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>punteggio <span class=\"_ _9\"> </span>complessivo  risultante <span class=\"_ _9\"> </span>dalla <span class=\"_ _5\"> </span><span class=\"ff8\">balance <span class=\"_ _5\"> </span>scorecard</span>, <span class=\"_ _9\"> </span>per ciascuna <span class=\"_ _1\"></span>Testata<span class=\"_ _1\"></span> Edi<span class=\"_ _1\"></span>toriale, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>ata<span class=\"_ _1\"></span> ef<span class=\"_ _1\"></span>fettuata <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>a ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oggettivo<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>funzione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> quale, <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _17\"></span>coefficienti, <span class=\"_ _4\"></span>all\u2019attribuzione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>punteggio <span class=\"_ _17\"></span>minimo <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>tutti <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>fattori<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quali<span class=\"_ _1\"></span>tativi corrisponde <span class=\"_ _19\"> </span>l\u2019estremo  i<span class=\"ff1\">nferiore<span class=\"_ _1\"></span>  del<span class=\"_ _1\"></span>  <span class=\"ff8\">range<span class=\"_ _1\"></span><span class=\"ff1\">  <span class=\"ff9\">pa<span class=\"_ _1\"></span>rametrico <span class=\"_ _19\"> </span>e  al <span class=\"_ _19\"> </span>massimo  pu<span class=\"_ _1\"></span>nteggio  l<span class=\"_ _1\"></span>\u2019estremo<span class=\"_ _1\"></span> </span></span></span></span>superiore dello stesso<span class=\"_ _1\"></span> <span class=\"ff8\">range</span>.  Nel <span class=\"_ _15\"> </span>prospetto <span class=\"_ _15\"> </span>sottostant<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>riportano <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>valori <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>iscrizione <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>bilancio <span class=\"_ _13\"> </span>d<span class=\"_ _7\"></span>elle <span class=\"_ _15\"> </span>Testate Editoriali alla luce dei risultati delle analisi svolte <span class=\"_ _7\"></span>al fine di eff<span class=\"_ _7\"></span>ettuare il <span class=\"_ _7\"></span><span class=\"ff8\">test </span>di <span class=\"ff8\">impairment</span> delle Testate <span class=\"_ _13\"></span>Editorial<span class=\"_ _1\"></span>i. <span class=\"_ _13\"> </span>I <span class=\"_ _13\"></span>risultati, <span class=\"_ _13\"></span>confortati <span class=\"_ _13\"></span>anche <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>valutazioni<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>effettuate <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>professionista<span class=\"_ _1\"></span> esterno, hanno por<span class=\"_ _1\"></span>tato alla ril<span class=\"_ _1\"></span>evazione di una pe<span class=\"_ _1\"></span>rdita di valore<span class=\"_ _1\"></span>: <table class=\"s w21b h169\" id=\"_fb750f1d-108a-4d2e-a78f-ea8f52bac341\"><tr><td class=\"c x1b0 y1071 wb1 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Descrizione </div></td><td></td><td class=\"c x1b1 y1071 wb2 hdf\"><div class=\"t m0 x4f ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Testate </div></td><td></td></tr><tr><td></td><td class=\"c x1b1 y1072 wb3 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1b2 y1072 wb4 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b3 y1072 wb5 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Svalutaz. </div></td></tr><tr><td class=\"c x1b0 y1073 wb1 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Gazzettino  </div></td><td class=\"c x1b1 y1073 wb3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\"></span><span class=\"ls8\">24.</span>5<span class=\"ls8\">87</span>  </div></td><td class=\"c x1b2 y1073 wb4 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td class=\"c x1b3 y1073 wb5 hee\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (3.1<span class=\"ls8\">00</span><span class=\"ls8\">) </span> </div></td></tr><tr><td class=\"c x1b0 y1074 wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Messaggero <span class=\"_ _1\"></span> </div></td><td class=\"c x1b1 y1074 wb3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 34.8<span class=\"ls8\">08</span><span class=\"ls8\"> </span> </div></td><td class=\"c x1b2 y1074 wb4 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td class=\"c x1b3 y1074 wb5 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (9.0<span class=\"ls8\">00</span><span class=\"ls8\">) </span> </div></td></tr><tr><td class=\"c x1b0 y1075 wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Mattino </div></td><td class=\"c x1b1 y1075 wb3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 14.896  </div></td><td class=\"c x1b2 y1075 wb4 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td class=\"c x1b3 y1075 wb5 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (2.900)  </div></td></tr><tr><td class=\"c x154 y1077 w21c h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Quotidiano di<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1078 w21d h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">Puglia</div></td><td class=\"c x1b1 y1079 wb3 he5\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">431 </span> </div></td><td class=\"c x1b2 y1079 wb4 he5\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">431 </span> </div></td><td class=\"c x1b3 y1079 wb5 he5\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1b0 y107a wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _1\"></span> </div></td><td class=\"c x1b1 y107a wb3 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x1b2 y107a wb4 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x1b3 y107a wb5 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr></table>In <span class=\"_ _13\"></span>aggiunta <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>verifica <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>recuperabilit\u00e0 <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>Testate <span class=\"_ _13\"></span>Editoriali<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>31 dicembre <span class=\"_ _3\"></span><span class=\"ls2\">2024<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ff9\">median<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>l\u2019applicazion<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>modello <span class=\"_ _3\"></span>illustrato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>precedenza<span class=\"ff1\">, <span class=\"_ _3\"></span>tenuto <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e </span></span></span></span>interdipendenze <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sistenti <span class=\"_ _17\"></span>fra <span class=\"_ _17\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>diverse<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>legal <span class=\"_ _17\"></span>entity <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>line<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>svolto<span class=\"_ _1\"></span> nell\u2019ambito <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>test <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>impairment<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>effettuato <span class=\"_ _17\"></span>con <span class=\"_ _4\"></span>riferimento <span class=\"_ _13\"> </span><span class=\"ff1\">agli <span class=\"_ _4\"></span>esercizi <span class=\"_ _17\"></span>precedenti, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stata<span class=\"_ _1\"></span> </span>effettuata <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>un\u2019analisi<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>i flussi<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> cassa <span class=\"_ _3\"></span>prospettici dell<span class=\"_ _1\"></span>a CGU<span class=\"_ _1\"></span> avendo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riferimento<span class=\"ff1\">, sol<span class=\"_ _1\"></span>o ai<span class=\"_ _1\"></span> </span>fini <span class=\"_ _5\"> </span>dell\u2019esercizio <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span><span class=\"ff1\">parola, <span class=\"_ _5\"> </span>ad <span class=\"_ _9\"> </span>un <span class=\"_ _5\"> </span>unico <span class=\"_ _9\"> </span>schema<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>economico, <span class=\"_ _5\"> </span>patrimoniale <span class=\"_ _5\"> </span>e <span class=\"_ _9\"> </span>finanziario<span class=\"_ _1\"></span> </span>aggregato che, tra le<span class=\"_ _1\"></span> altre cose, consen<span class=\"_ _1\"></span>te una \u201cle<span class=\"_ _1\"></span>ttura\u201d unitaria dei<span class=\"_ _1\"></span> dati<span class=\"ff1\">. </span>L\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>oggetto <span class=\"_ _8\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>stata <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>ffettuata <span class=\"_ _8\"> </span>co<span class=\"_ _1\"></span>me <span class=\"_ _8\"> </span>previsto <span class=\"_ _2\"> </span>dal <span class=\"_ _8\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _8\"> </span>contabile internazionale <span class=\"_ _17\"></span>IAS <span class=\"_ _17\"></span>36. <span class=\"_ _17\"></span> <span class=\"_ _13\"></span><span class=\"ff9\">Il<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>valore <span class=\"_ _13\"></span>d\u2019<span class=\"_ _1\"></span>uso <span class=\"_ _17\"></span>nell\u2019esercizio <span class=\"_ _17\"></span><span class=\"ff1 ls2\">2024<span class=\"ls0\"> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>stato <span class=\"_ _17\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _17\"></span>attraverso <span class=\"_ _17\"></span>la </span></span></span>metodologia <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>Discounted<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Cash <span class=\"_ _16\"></span>Flow <span class=\"_ _3\"></span>ossia <span class=\"_ _16\"></span>l\u2019attualizzazione <span class=\"_ _16\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>operativi <span class=\"_ _16\"></span>f<span class=\"_ _7\"></span>uturi<span class=\"_ _1\"></span> generati dalla C<span class=\"_ _1\"></span>GU.  La <span class=\"_ _3\"></span><span class=\"ls0\">verifica <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>recuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>CGU <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _16\"></span>st<span class=\"_ _7\"></span>ata <span class=\"_ _16\"></span>basata <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>piano <span class=\"_ _3\"></span>economico </span>e <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span><span class=\"ls2\">202<span class=\"ls0\">5-</span>202<span class=\"ls0\">9 <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore<span class=\"ls3\">, </span>svi<span class=\"_ _1\"></span>luppato <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>ricevuti </span></span>dalle <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>contr<span class=\"_ _7\"></span>ollate <span class=\"_ _3\"></span><span class=\"ls2\">ed<span class=\"ls0\"> <span class=\"_ _3\"></span>approvato <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ls2\">12<span class=\"ls0\"> marzo <span class=\"_ _3\"></span>2025, <span class=\"_ _3\"></span>nel </span></span></span></span>quale sono <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>te riporta<span class=\"_ _1\"></span>te le <span class=\"_ _1\"></span>poste e<span class=\"_ _1\"></span>conomiche<span class=\"_ _1\"></span> e <span class=\"_ _3\"></span>patr<span class=\"_ _7\"></span>imoniali<span class=\"_ _1\"></span> della <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo cui<span class=\"_ _1\"></span> fanno<span class=\"_ _1\"></span> riferimento le at<span class=\"_ _1\"></span>tivit\u00e0 editoriali<span class=\"_ _1\"></span> (incluse le Testate <span class=\"_ _1\"></span>Editoriali) e di raccolta<span class=\"_ _1\"></span> pubbli<span class=\"_ _1\"></span>citaria. In particolare, i flussi di cassa sono st<span class=\"_ _7\"></span>ati stima<span class=\"_ _1\"></span>ti per un periodo esplicito di cinque anni e <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _4\"></span>attuali<span class=\"_ _1\"></span>zzati <span class=\"_ _4\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>asso <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>terminato <span class=\"_ _7\"></span>in <span class=\"_ _4\"></span>funzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>capi<span class=\"_ _1\"></span>tale della <span class=\"_ _17\"></span>CGU <span class=\"_ _17\"></span>(weighted <span class=\"_ _13\"></span>av<span class=\"_ _1\"></span>erage<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>cost<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _17\"></span>capital, <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>\u201cwacc\u201d). <span class=\"_ _17\"></span>A <span class=\"_ _13\"> </span>tal<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>sommato <span class=\"_ _17\"></span>un valore t<span class=\"_ _7\"></span>erminal<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>(terminal<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>value) che <span class=\"_ _7\"></span>rappresenta la <span class=\"_ _7\"></span>proiezione della capac<span class=\"_ _7\"></span>it\u00e0 di <span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>ddito <span class=\"_ _7\"></span>della<span class=\"_ _1\"></span> CGU, <span class=\"_ _13\"></span>calcolata <span class=\"_ _13\"></span>applican<span class=\"_ _1\"></span>do <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>model<span class=\"_ _1\"></span>lo <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>rendita <span class=\"_ _13\"></span>perpetua. <span class=\"_ _13\"></span>Si <span class=\"_ _13\"></span>segna<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>altres\u00ec <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> determinazione del<span class=\"_ _1\"></span> terminal<span class=\"_ _1\"></span> value \u00e8 stato appli<span class=\"_ _1\"></span>cato un tasso<span class=\"_ _1\"></span> di crescita par<span class=\"_ _1\"></span>i a zero.  Nell\u2019effettuazione <span class=\"_ _4\"></span>de<span class=\"ff1\">l <span class=\"_ _17\"></span>tes<span class=\"_ _1\"></span>t <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>impairment <span class=\"_ _4\"></span>approvato <span class=\"_ _4\"></span>dal <span class=\"_ _17\"></span>Consigl<span class=\"_ _1\"></span>io <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>Amministrazione, </span>sono stati <span class=\"_ _1\"></span>presi in <span class=\"_ _1\"></span>considerazi<span class=\"_ _1\"></span>one i <span class=\"_ _1\"></span>flussi finanziari<span class=\"_ _1\"></span> attesi <span class=\"_ _1\"></span>consolidati <span class=\"_ _1\"></span><span class=\"ls2\">per<span class=\"ls0\"> <span class=\"ls1\">il <span class=\"ls9\">20</span></span>25. Inoltre, per<span class=\"_ _1\"></span> gli </span></span>anni successivi, sono state formulate specifiche previsioni dell\u2019anda<span class=\"_ _1\"></span>mento del <span class=\"_ _7\"></span>business, <span class=\"_ _7\"></span><span class=\"ff1\">sulla </span>base <span class=\"_ _1b\"> </span>dei <span class=\"_ _1b\"> </span>piani <span class=\"_ _1b\"> </span>r<span class=\"_ _7\"></span>icevuti <span class=\"_ _1b\"> </span>dalle <span class=\"_ _1b\"> </span>societ\u00e0 <span class=\"_ _1b\"> </span>controllate, <span class=\"_ _14\"> </span>tenendo <span class=\"_ _1b\"> </span>pertanto <span class=\"_ _1b\"> </span>conto <span class=\"_ _1b\"> </span>del <span class=\"_ _14\"> </span>contesto<span class=\"_ _1\"></span> economico-<span class=\"ff9\">finanzi<span class=\"_ _1\"></span>ario <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>mercato<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mutato <span class=\"_ _4\"></span>dall\u2019attuale <span class=\"_ _4\"></span>crisi, <span class=\"_ _4\"></span>nonch\u00e9 <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>diverse <span class=\"_ _4\"></span>condizioni </span>operative derivanti dal<span class=\"_ _1\"></span>lo scenario di crisi. A tale ri<span class=\"_ _1\"></span>guardo si precisa che le <span class=\"_ _1\"></span>previsioni formulate nell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>state<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff1\">aggiorna<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>Societ\u00e0<span class=\"ls3\">, <span class=\"_ _1\"></span><span class=\"ls0\">sulla <span class=\"_ _16\"></span>base <span class=\"_ _1\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>ricevuti <span class=\"_ _3\"></span>dalle </span></span></span>societ\u00e0 controllate<span class=\"_ _1\"></span>, <span class=\"ff9\">anche in relazione ai<span class=\"_ _1\"></span> dati di consun<span class=\"_ _1\"></span>tivo dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"ff1\">2024. </span></span>In <span class=\"_ _7\"></span>particolare, va rimarcato <span class=\"_ _7\"></span>che le <span class=\"_ _7\"></span>azioni di <span class=\"_ _7\"></span>razional<span class=\"_ _1\"></span>izzazione e <span class=\"_ _7\"></span>contenimento dei <span class=\"_ _7\"></span>costi decise <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>intrap<span class=\"_ _1\"></span>rese <span class=\"_ _19\"> </span>nel<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>tempo <span class=\"_ _19\"> </span>dal <span class=\"_ _19\"> </span>manageme<span class=\"_ _1\"></span>nt, <span class=\"_ _19\"> </span>hanno<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>sempre <span class=\"_ _19\"> </span>avut<span class=\"_ _1\"></span>o <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>esito <span class=\"_ _19\"> </span>posi<span class=\"_ _1\"></span>tivo superiore <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>preventivato. <span class=\"_ _7\"></span>Viceversa, <span class=\"_ _7\"></span>l\u2019andamento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>merca<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>pubblicitario <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>diffusione del<span class=\"ls0\">la <span class=\"_ _5\"> </span>carta <span class=\"_ _5\"> </span>stampata, <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>causa <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>prolungarsi <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>periodo <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>crisi <span class=\"_ _5\"> </span>congiuntamente <span class=\"_ _5\"> </span>alla<span class=\"_ _1\"></span> </span>straordinaria <span class=\"_ _3\"></span>rivoluzione <span class=\"_ _3\"></span>digitale <span class=\"_ _3\"></span>dei me<span class=\"_ _1\"></span>zzi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>informazione,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>trassegnato <span class=\"_ _3\"></span>da di<span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>ficolt\u00e0<span class=\"_ _1\"></span> pi\u00f9 ampie e dura<span class=\"_ _1\"></span>ture rispetto<span class=\"_ _1\"></span> a quelle previste<span class=\"_ _1\"></span> da tutti i p<span class=\"_ _1\"></span>rincipali operatori. Pertanto,<span class=\"_ _1\"></span> i flussi di<span class=\"_ _1\"></span> cassa <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span>ttesi <span class=\"_ _7\"></span>impiegati <span class=\"_ _4\"></span>ne<span class=\"_ _1\"></span>ll\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>modello <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _7\"></span>determinati <span class=\"_ _7\"></span>sulla <span class=\"_ _4\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _7\"></span>dati di <span class=\"ff8 ls2\">budget<span class=\"_ _7\"></span></span> <span class=\"_ _7\"></span><span class=\"ls2\">202</span>5 e <span class=\"_ _7\"></span>di pianificazione <span class=\"_ _7\"></span><span class=\"ls2\">202</span>6-<span class=\"ls2\">202</span>9 e <span class=\"_ _7\"></span>rappresentano<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la miglior <span class=\"_ _7\"></span>stima degli importi <span class=\"_ _7\"></span>e delle t<span class=\"_ _7\"></span>empistiche <span class=\"_ _7\"></span>secondo cui <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>flussi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>cassa <span class=\"_ _4\"></span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>manifesteranno<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>piano <span class=\"_ _7\"></span>a lungo <span class=\"_ _1\"></span>termine, <span class=\"_ _3\"></span>che \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ivisto <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>aggiorna<span class=\"_ _1\"></span>to ne<span class=\"_ _1\"></span>l <span class=\"ls2\">202</span>5 <span class=\"_ _3\"></span>anche al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tenere <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>to sopra <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ichiama<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _16\"></span>scostamenti <span class=\"_ _16\"></span>evidenziati <span class=\"_ _16\"></span>tra <span class=\"_ _3\"></span>la <span class=\"_ _16\"></span>precedente <span class=\"_ _3\"></span>pianificazion<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>e <span class=\"_ _16\"></span>il <span class=\"_ _3\"></span>consuntivo 2024<span class=\"ff9 ls0\">. I <span class=\"_ _7\"></span>Costi Operativi c<span class=\"_ _1\"></span>onsiderati nei flussi di cassa attesi sono stati anch\u2019essi determinati in </span>funzione <span class=\"_ _7\"></span>delle st<span class=\"_ _7\"></span>ime del <span class=\"_ _7\"></span><span class=\"ff8\">management</span> <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>prossimi <span class=\"_ _7\"></span>cinque <span class=\"_ _7\"></span>anni <span class=\"_ _7\"></span>e t<span class=\"_ _7\"></span>enend<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>conto <span class=\"_ _7\"></span>degli <span class=\"_ _7\"></span>effetti positivi <span class=\"_ _18\"> </span>dei <span class=\"_ _18\"> </span>piani<span class=\"_ _1\"></span>  di <span class=\"_ _19\"> </span>ristrutturazione <span class=\"_ _18\"> </span>effettuati<span class=\"_ _1\"></span>  ne<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>precedenti  esercizi.<span class=\"_ _1\"></span>  D<span class=\"_ _1\"></span>al<span class=\"ff9\">l\u2019ul<span class=\"_ _1\"></span>teriore<span class=\"ff1\">  test <span class=\"_ _19\"> </span>di </span></span>impairment predi<span class=\"_ _1\"></span>sposto <span class=\"_ _1\"></span><span class=\"ls2\">non<span class=\"ls0\"> sono emerse<span class=\"_ _1\"></span> ulteriori <span class=\"_ _1\"></span>svalutazioni <span class=\"_ _1\"></span>delle attivi<span class=\"_ _1\"></span>t\u00e0 incluse <span class=\"_ _1\"></span>nella C<span class=\"_ _1\"></span>GU </span></span>cui fanno riferi<span class=\"_ _1\"></span>mento le attivit\u00e0<span class=\"_ _1\"></span> editoriali e di <span class=\"_ _1\"></span>raccolta pubbli<span class=\"_ _1\"></span>citaria.  Nel <span class=\"_ _26\"> </span>prospetto <span class=\"_ _26\"> </span>sottostante <span class=\"_ _26\"> </span>si <span class=\"_ _26\"> </span>r<span class=\"_ _7\"></span>iportano <span class=\"_ _25\"> </span>i <span class=\"_ _2a\"> </span>princi<span class=\"_ _1\"></span>pali <span class=\"_ _26\"> </span>parametri <span class=\"_ _26\"> </span>utilizzati <span class=\"_ _26\"> </span>nella determinazione del<span class=\"_ _1\"></span> <span class=\"ff8\">test </span>di <span class=\"ff8\">impai<span class=\"_ _1\"></span>rment<span class=\"ff1\">.</span></span><div class=\"gs7\"><table class=\"s w21e h16b\" id=\"_9ebd692c-c663-4f22-a455-f86e6e2b3ec2\"><tr><td class=\"c x1b5 y107b wb6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x1b6 y107b wb7 hdf\" colspan=\"2\"><div class=\"t m0 x37 he1 y146 ffb fs5 fc1 sc0 ls0 ws0\">Tax rate </div></td><td class=\"c x1b7 y107b w8b hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">WACC* </div></td><td></td><td class=\"c x1b8 y107b wb8 hdf\"><div class=\"t m0 x9 ha y146 ffb fs5 fc1 sc0 ls0 ws0\">g-rate<span class=\"ff4 ls14\">**</span> </div></td><td></td><td class=\"c x1b9 y107d w21f h161\"><div class=\"t m0 x153 ha y107c ff4 fs5 fc1 sc0 ls0 ws0\">Periodo esplic<span class=\"_ _1\"></span>ito<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x1b6 y107e wba hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ba y107e wba hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b7 y107e wbb hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1bb y107e wbc hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b8 y107e wbd hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1bc y107e wbe hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1bd y107f w220 h16c\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc1 sc0 ls0 ws0\">flussi di <span class=\"ls8\">cassa<span class=\"_ _3d\"> </span></span></div></td></tr><tr><td class=\"c x1b5 y1080 wb6 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Valore </div></td><td class=\"c x1b6 y1080 wba hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x1ba y1080 wba hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x1b7 y1080 wbb hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7,10% </div></td><td class=\"c x1bb y1080 wbc hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8,70% </div></td><td class=\"c x1b8 y1080 wbd hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1bc y1080 wbe hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1be y1080 wb9 hdf\"><div class=\"t m0 x2d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5 anni </div></td></tr></table></div><div class=\"c w2 h0 gs8\"><div class=\"t m0 x4 hfd yb35 ff1 fs9 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hfe yb36 ff10 fs5 fc0 sc0 ls0 ws0\">* <span class=\"_ _15\"> </span>Il <span class=\"_ _13\"> </span>WACC <span class=\"_ _15\"> </span>rappresen<span class=\"_ _1\"></span>ta <span class=\"_ _15\"> </span>la <span class=\"_ _13\"> </span>media <span class=\"_ _13\"> </span>ponderata <span class=\"_ _13\"> </span>del  costo <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>c<span class=\"_ _7\"></span>apitale <span class=\"_ _13\"> </span>dell\u2019impresa <span class=\"_ _13\"> </span>tenuto <span class=\"_ _13\"> </span>c<span class=\"_ _7\"></span>ontro <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>rischi <span class=\"_ _15\"> </span>specifici </div><div class=\"t m0 x0 hfe yb37 ff10 fs5 fc0 sc0 ls0 ws0\">relativamente <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>settori oper<span class=\"_ _1\"></span>ativi <span class=\"_ _1\"></span>consider<span class=\"_ _1\"></span>ati. Tale<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>parametro<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span>to al <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>dell\u2019effetto <span class=\"_ _3\"></span>fiscale e <span class=\"_ _3\"></span>tiene conto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell<span class=\"_ _7\"></span>\u2019evoluzion<span class=\"_ _1\"></span>e </div><div class=\"t m0 x0 h20 yb38 ff8 fs5 fc0 sc0 ls0 ws0\">dei tassi.    </div><div class=\"t m0 x4 h20 yb39 ff10 fs5 fc0 sc0 ls0 ws0\">** Il \u201cg<span class=\"ff8\">-</span>rate\u201d rap<span class=\"_ _1\"></span>presenta il tas<span class=\"_ _1\"></span>so di crescita a<span class=\"_ _1\"></span>tteso ai fini della<span class=\"_ _1\"></span> determin<span class=\"_ _1\"></span>azione del \u201ctermina<span class=\"_ _1\"></span>l value\u201d.  <span class=\"ff8\"> </span></div><div class=\"t m0 x4 h10 yb3a ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 y5af ff1 fs7 fc0 sc0 ls0 ws0\">Dalle <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>isultanze <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>analisi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sensitivit\u00e0 <span class=\"_ _4\"></span>effettu<span class=\"_ _1\"></span>ate <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>emerso <span class=\"_ _7\"></span>che <span class=\"_ _17\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _4\"></span>seb<span class=\"_ _1\"></span>bene <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>rilevi </div><div class=\"t m0 x0 h10 y5b0 ff1 fs7 fc0 sc0 ls0 ws0\">una sen<span class=\"_ _1\"></span>sibilit\u00e0 <span class=\"_ _1\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>trasc<span class=\"_ _1\"></span>urabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>variare <span class=\"_ _3\"></span>dei pa<span class=\"_ _1\"></span>rametri <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>acc <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>rati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che, </div><div class=\"t m0 x0 h10 yb3b ff9 fs7 fc0 sc0 ls0 ws0\">in taluni scenari<span class=\"_ _1\"></span> valutativi<span class=\"_ _1\"></span>, il differenzi<span class=\"_ _1\"></span>ale tra l<span class=\"_ _1\"></span>\u2019Enterprise<span class=\"_ _1\"></span> Valu<span class=\"ff1\">e stimato<span class=\"_ _1\"></span> e il val<span class=\"_ _1\"></span>ore contabile del<span class=\"_ _3\"></span> </span></div><div class=\"t m0 x0 h10 yb3c ff1 fs7 fc0 sc0 ls0 ws0\">CIN della CGU risulterebbe negativo (peraltro solo per <span class=\"_ _7\"></span>ipotesi di tasso di <span class=\"_ _7\"></span>crescita pari a zero) </div><div class=\"t m0 x0 h10 yb3d ff9 fs7 fc0 sc0 ls0 ws0\">\u2013<span class=\"ff1\"> <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>maggioranza <span class=\"_ _7\"></span>degli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>scenari <span class=\"_ _7\"></span>esaminati <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>risultati <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>confermano,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>sostanza, <span class=\"_ _7\"></span>le </span></div><div class=\"t m0 x0 h10 yb3e ff1 fs7 fc0 sc0 ls0 ws0\">conclusioni ottenu<span class=\"_ _1\"></span>te con riferimento <span class=\"_ _1\"></span>allo scenario ba<span class=\"_ _1\"></span>se.  </div><div class=\"t m0 x4 h10 yb3f ff1 fs7 fc0 sc0 ls0 ws0\">Al <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>l\u00e0 <span class=\"_ _4\"></span>dei <span class=\"_ _7\"></span>modelli <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>im<span class=\"_ _7\"></span>pairment <span class=\"_ _7\"></span>utilizzati <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>valutazione <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immateriali <span class=\"_ _7\"></span>a </div><div class=\"t m0 x0 h10 ya79 ff1 fs7 fc0 sc0 ls0 ws0\">vita <span class=\"_ _4\"></span>indefinita<span class=\"ff9\">, <span class=\"_ _4\"></span>va <span class=\"_ _4\"></span>sottolin<span class=\"_ _1\"></span>eato <span class=\"_ _4\"></span>che, <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>considerazi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>inerenti <span class=\"_ _4\"></span>l\u2019effettivo <span class=\"_ _7\"></span>valore <span class=\"_ _17\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>assets </span></div><div class=\"t m0 x0 h10 yb40 ff1 fs7 fc0 sc0 ls0 ws0\">immateriali <span class=\"_ _15\"> </span>che <span class=\"_ _19\"> </span>qualificano <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>editoriali, <span class=\"_ _15\"> </span>vanno <span class=\"_ _19\"> </span>tenuti <span class=\"_ _19\"> </span>presen<span class=\"_ _1\"></span>ti <span class=\"_ _19\"> </span>anche <span class=\"_ _15\"> </span>elementi <span class=\"_ _19\"> </span>che </div><div class=\"t m0 x0 h10 y530 ff1 fs7 fc0 sc0 ls0 ws0\">esulano <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>dinamiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>strettamente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>economiche<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>fare <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il nu<span class=\"_ _1\"></span>mero <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>lettori<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 yb41 ff1 fs7 fc0 sc0 ls0 ws0\">e <span class=\"_ _7\"></span>con la <span class=\"_ _7\"></span>diffusione<span class=\"_ _1\"></span> sul <span class=\"_ _7\"></span>mercato,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>elementi<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>che conferiscono valore effettivo ad <span class=\"_ _7\"></span>un quotidiano e </div><div class=\"t m0 x0 h10 yb42 ff1 fs7 fc0 sc0 ls0 ws0\">ne determinano il p<span class=\"_ _1\"></span>rezzo. </div><div class=\"t m0 x0 h40 yb43 ffb fs7 fc1 sc0 ls2 ws0\">3.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Immobili, imp<span class=\"_ _1\"></span>ianti e macchinari </span></div><div class=\"t m0 x0 h4 yb44 ff3 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs9\"><table class=\"s w221 h16d\" id=\"_5bb3324f-db50-46c9-a8c7-95c77ee62deb\"><tr><td></td><td class=\"c x1bf y1081 w222 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c0 y1081 w223 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c1 y1081 w224 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attrezzature</div></td><td class=\"c x1c2 y1082 w225 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1c3 y1081 w212 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y1083 wbf h14\"><div class=\"t m0 x66 he1 y990 ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td></td><td></td><td></td><td class=\"c x1c4 y1084 w226 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">per diritti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c5 y1083 wac h14\"><div class=\"t m0 x25 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Altri beni </div></td><td></td><td class=\"c x1c6 y1083 wc5 h14\"><div class=\"t m0 x82 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1c8 y1085 w227 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1c7 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Macchinari<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c9 y1085 w228 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Ind. e Com.<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ca y1086 w229 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">di utilizzo<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1cb y1085 w214 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y1087 wbf hf4\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1cc y1087 wc0 hf4\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">60.292 </div></td><td class=\"c x1cd y1087 wc1 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">98.579 </div></td><td class=\"c x1ce y1087 wc2 hf4\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y1087 wc3 hf4\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">29.870 </div></td><td class=\"c x1c5 y1087 wac hf4\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.420 </div></td><td class=\"c x1d0 y1087 wc4 hf4\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y1087 wc5 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">210.970 </div></td></tr><tr><td class=\"c x1ac y1088 wbf hee\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1cd y1088 wc1 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">232<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y1088 wc3 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.433 </div></td><td class=\"c x1c5 y1088 wac hee\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">105<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1088 wc4 hee\"><div class=\"t m0 xe0 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y1088 wc5 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.808 </div></td></tr><tr><td class=\"c x1ac y1089 wbf hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td></td><td class=\"c x1cf y1089 wc3 hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c5 y1089 wac hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(23)<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1089 wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y1089 wc5 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(23)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y108a wbf hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td></td><td class=\"c x1cd y108a wc1 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(9)<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d0 y108a wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y108a wc5 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(9)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y108b wbf hee\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1cc y108b wc0 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">60.292 </div></td><td class=\"c x1cd y108b wc1 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">98.802 </div></td><td class=\"c x1ce y108b wc2 hee\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y108b wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.303 </div></td><td class=\"c x1c5 y108b wac hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.502 </div></td><td class=\"c x1d0 y108b wc4 hee\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108b wc5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">212.746 </div></td></tr><tr><td class=\"c x1ac y108c wc6 hee\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1cc y108c wc0 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">60.292 </div></td><td class=\"c x1cd y108c wc1 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">98.802 </div></td><td class=\"c x1ce y108c wc2 hee\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y108c wc3 hee\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">31.303 </div></td><td class=\"c x1c5 y108c wac hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.502 </div></td><td class=\"c x1d0 y108c wc4 hee\"><div class=\"t m0 xe0 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108c wc7 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">212.746 </div></td></tr><tr><td class=\"c x1ac y108d wc6 hdf\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc y108d wc0 hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">26<span class=\"ls0\"> </span></div></td><td class=\"c x1cd y108d wc1 hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">91<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y108d wc3 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.291 </div></td><td class=\"c x1c5 y108d wac hdf\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">213<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y108d wc4 hdf\"><div class=\"t m0 xe0 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108d wc7 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.636 </div></td></tr><tr><td class=\"c x1ac y108e wc6 hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc y108e wc0 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x1cf y108e wc3 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(42)<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y108e wac hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(33)<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y108e wc4 hdf\"><div class=\"t m0 x94 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(5)<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108e wc7 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(81)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y108f wc6 hf6\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1cc y108f wc0 hf6\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.134 </div></td><td class=\"c x1cd y108f wc1 hf6\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.134) </div></td><td></td><td></td><td></td><td class=\"c x1d0 y108f wc4 hf6\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y108f wc7 hf6\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1ac y1090 wc6 hdf\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1cc y1090 wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">61.452 </div></td><td class=\"c x1cd y1090 wc1 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">97.759 </div></td><td class=\"c x1ce y1090 wc2 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y1090 wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">34.552 </div></td><td class=\"c x1c5 y1090 wac hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.681 </div></td><td class=\"c x1d0 y1090 wc4 hdf\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">48<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y1090 wc7 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">216.301 </div></td></tr><tr><td class=\"c x1d1 y1092 w22a h170\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _1\"></span> e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d2 y1093 w222 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d4 y1093 w22b h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1d3 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attrezzature<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d5 y1094 w225 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1c3 y1093 w212 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x1d6 y1095 w226 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">per diritti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c5 y1096 wac hc7\"><div class=\"t m0 x34 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Altri beni </div></td><td></td><td class=\"c x1c6 y1096 wc5 hc7\"><div class=\"t m0 x82 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1d7 y1097 w22c h170\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">perdite durevol<span class=\"_ _1\"></span>i<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c8 y1098 w227 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1c7 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Macchinari<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d8 y1098 w228 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Ind. e Com.<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d9 y1099 w229 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">di utilizzo<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1da y1098 w214 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y109a wbf hdf\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1cc y109a wc0 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">34.184 </div></td><td class=\"c x1cd y109a wc1 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">96.076 </div></td><td class=\"c x1ce y109a wc2 hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">808<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y109a wc3 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">14.315 </div></td><td class=\"c x1c5 y109a wac hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">20.854 </div></td><td class=\"c x1d0 y109a wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109a wc5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">166.237 </div></td></tr><tr><td class=\"c x1ac y109b wbf hee\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc y109b wc0 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.519 </div></td><td class=\"c x1cd y109b wc1 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">557<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y109b wc2 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x1cf y109b wc3 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.900 </div></td><td class=\"c x1c5 y109b wac hee\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">249<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y109b wc4 hee\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109b wc5 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">6.226 </div></td></tr><tr><td class=\"c x1ac y109c wbf hdf\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1cc y109c wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.704 </div></td><td class=\"c x1cd y109c wc1 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">96.633 </div></td><td class=\"c x1ce y109c wc2 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y109c wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">18.214 </div></td><td class=\"c x1c5 y109c wac hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.071 </div></td><td class=\"c x1d0 y109c wc4 hdf\"><div class=\"t m0 x95 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109c wc5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">172.431 </div></td></tr><tr><td class=\"c x1ac y109d wc6 hf4\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1cc y109d wc0 hf4\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">35.704 </div></td><td class=\"c x1cd y109d wc1 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">96.633 </div></td><td class=\"c x1ce y109d wc2 hf4\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y109d wc3 hf4\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.214 </div></td><td class=\"c x1c5 y109d wac hf4\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.071 </div></td><td class=\"c x1d0 y109d wc4 hf4\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109d wc7 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">172.431 </div></td></tr><tr><td class=\"c x1ac y109e wc6 hdf\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc y109e wc0 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.554 </div></td><td class=\"c x1cd y109e wc1 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">529<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y109e wc3 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.985 </div></td><td class=\"c x1c5 y109e wac hdf\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">213<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y109e wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109e wc7 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">6.281 </div></td></tr><tr><td class=\"c x1ac y109f wc6 hee\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc y109f wc0 hee\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">939<span class=\"ls0\"> </span></div></td><td class=\"c x1cd y109f wc1 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(939)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y109f wc3 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c5 y109f wac hee\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(80)<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y109f wc4 hee\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109f wc7 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(80)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y10a0 wc6 hdf\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1cc y10a0 wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">38.197 </div></td><td class=\"c x1cd y10a0 wc1 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">96.223 </div></td><td class=\"c x1ce y10a0 wc2 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y10a0 wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">22.199 </div></td><td class=\"c x1c5 y10a0 wac hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.203 </div></td><td class=\"c x1d0 y10a0 wc4 hdf\"><div class=\"t m0 x95 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y10a0 wc7 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">178.632 </div></td></tr><tr><td class=\"c x1ac y10a1 wbf hee\"><div class=\"t m0 x5f he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y10a2 wbf hdf\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1cc y10a2 wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">26.108 </div></td><td class=\"c x1cd y10a2 wc1 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.503 </div></td><td class=\"c x1ce y10a2 wc2 hdf\"><div class=\"t m0 x2a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x1cf y10a2 wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">15.555 </div></td><td class=\"c x1c5 y10a2 wac hdf\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">566<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y10a2 wc4 hdf\"><div class=\"t m0 x95 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y10a2 wc5 hdf\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">44.733 </div></td></tr><tr><td class=\"c x1ac y10a3 wbf hee\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1cc y10a3 wc0 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24.588 </div></td><td class=\"c x1cd y10a3 wc1 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.169 </div></td><td class=\"c x1ce y10a3 wc2 hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1cf y10a3 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">13.089 </div></td><td class=\"c x1c5 y10a3 wac hee\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">431<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y10a3 wc4 hee\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y10a3 wc5 hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">40.316 </div></td></tr><tr><td class=\"c x1ac y10a4 wc6 hee\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1cc y10a4 wc0 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">23.255 </div></td><td class=\"c x1cd y10a4 wc1 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.536 </div></td><td class=\"c x1ce y10a4 wc2 hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1cf y10a4 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">12.353 </div></td><td class=\"c x1c5 y10a4 wac hee\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">478<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y10a4 wc4 hee\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">48<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y10a4 wc7 hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">37.670 </div></td></tr></table></div>La <span class=\"_ _19\"> </span>voce <span class=\"_ _19\"> </span>\u201c<span class=\"ff1\">Terreni <span class=\"_ _18\"> </span>e <span class=\"_ _19\"> </span>Fabbricati</span><span class=\"lsa\">\u201d <span class=\"_ _19\"> </span></span><span class=\"ff1\">comprende <span class=\"_ _19\"> </span>alcune <span class=\"_ _19\"> </span>sedi <span class=\"_ _19\"> </span>operative <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>gli <span class=\"_ _19\"> </span>stabilimenti </span>destinati alla stampa<span class=\"_ _1\"></span> dei giornal<span class=\"_ _1\"></span>i. La <span class=\"_ _17\"></span>voce <span class=\"_ _13\"> </span>\u201cImpianti <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>mac<span class=\"_ _1\"></span>chinari\u201d <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"> </span>composta<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span><span class=\"ff1\">princi<span class=\"_ _1\"></span>palmente <span class=\"_ _13\"></span>da<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>rotative <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>stampa<span class=\"_ _1\"></span> </span>detenute dalle Soci<span class=\"_ _1\"></span>et\u00e0/centri sta<span class=\"_ _1\"></span>mpa del Gruppo. La <span class=\"_ _7\"></span>voce <span class=\"_ _7\"></span>\u201cAttivit\u00e0 <span class=\"_ _7\"></span>per diritti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo\u201d <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>composta<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>quasi esclusivamente <span class=\"_ _7\"></span>dai <span class=\"_ _7\"></span>contratti di locazione di alcun<span class=\"_ _1\"></span>e sedi e redazi<span class=\"_ _1\"></span>oni, il cui <span class=\"_ _1\"></span>valore complessi<span class=\"_ _1\"></span>vo attualizza<span class=\"_ _1\"></span>to \u00e8 stato i<span class=\"_ _1\"></span>scritto tra l<span class=\"_ _1\"></span>e attivit\u00e0 material<span class=\"_ _1\"></span>i in applicazion<span class=\"_ _1\"></span>e <span class=\"ff9\">dell\u2019</span>IFRS 16. La <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>\u201c<span class=\"_ _7\"></span>Altri <span class=\"_ _17\"></span>beni\u201d <span class=\"_ _17\"></span>comprende, <span class=\"_ _17\"></span>oltre <span class=\"_ _17\"></span>a <span class=\"_ _13\"></span>s<span class=\"_ _1\"></span>trumenti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tecnologici <span class=\"_ _17\"></span>quali <span class=\"_ _17\"></span>computer, <span class=\"_ _13\"></span>serv<span class=\"_ _1\"></span>er<span class=\"ff1\">, </span>apparati di rete<span class=\"ls6\">, i</span> cos<span class=\"_ _1\"></span>ti capitalizzati per migliorie e ristru<span class=\"_ _1\"></span>tturazioni dei local<span class=\"_ _1\"></span>i presi in affitto<span class=\"_ _7\"></span>, il cui<span class=\"_ _1\"></span> ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>calcolato <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>durata <span class=\"_ _3\"></span>prevista <span class=\"_ _1\"></span>del <span class=\"_ _16\"></span>contratto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>locazione <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>risulta essere inferiore<span class=\"_ _1\"></span> alla vita economico-tecni<span class=\"_ _1\"></span>ca della migl<span class=\"_ _1\"></span>ioria.  Non sono stati capi<span class=\"_ _1\"></span>talizzati oneri finanzi<span class=\"_ _1\"></span>ari<span class=\"ff3 fs2\">.  </span>Con <span class=\"_ _13\"> </span>riferimento <span class=\"_ _15\"> </span>agli <span class=\"_ _13\"> </span>impatti <span class=\"_ _15\"> </span>derivanti<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>dall\u2019ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _13\"> </span>dell\u2019IFRS <span class=\"_ _13\"> </span>16 <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _13\"> </span>al <span class=\"_ _15\"> </span>31 dicembre <span class=\"ls2\">2024</span>, si ripo<span class=\"_ _1\"></span>rtano di seguito<span class=\"_ _1\"></span> le seguenti<span class=\"_ _1\"></span> informazioni inte<span class=\"_ _1\"></span>grative <table class=\"s w22d h171\" id=\"_9b4293b8-fb09-475b-8bec-16e23afb0bed\"><tr><td></td><td></td><td></td><td class=\"c x1db y10a5 w22e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 per<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x1dc y10a6 wca he5\"><div class=\"t m0 x97 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Terreni e fabbr<span class=\"_ _1\"></span>icati </div></td><td class=\"c x1dd y10a6 wcb he5\"><div class=\"t m0 x21 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x1de y10a7 w22f h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">diritto di utiliz<span class=\"_ _1\"></span>zo<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y10a8 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 1\u00b0 gennaio 202<span class=\"_ _1\"></span>3 </div></td><td class=\"c x1dc y10a8 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 29.309  </div></td><td class=\"c x1dd y10a8 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">382 </span> </div></td><td class=\"c x1df y10a8 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 29.691  </div></td></tr><tr><td class=\"c x1ac y10a9 wc9 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1dc y10a9 wca hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.333  </div></td><td class=\"c x1dd y10a9 wcb hee\"><div class=\"t m0 xe2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">101 </span> </div></td><td class=\"c x1df y10a9 wcc hee\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.433  </div></td></tr><tr><td class=\"c x1ac y10aa wc9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 31 dicembre<span class=\"_ _1\"></span> 2023 </div></td><td class=\"c x1dc y10aa wca hee\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 30.642  </div></td><td class=\"c x1dd y10aa wcb hee\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">482 </span> </div></td><td class=\"c x1df y10aa wcc hee\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 31.125  </div></td></tr><tr><td class=\"c x1ac y10ab wc9 hf1\"><div class=\"t m0 x19 ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 1\u00b0 gen<span class=\"_ _1\"></span>naio 2023 </div></td><td class=\"c x1dc y10ab wca hf1\"><div class=\"t m0 x3a ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.873  </div></td><td class=\"c x1dd y10ab wcb hf1\"><div class=\"t m0 xe2 ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">263 </span> </div></td><td class=\"c x1df y10ab wcc hf1\"><div class=\"t m0 xaf ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> 14.136  </div></td></tr><tr><td class=\"c x1ac y10ac wc9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x1dc y10ac wca hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.847  </div></td><td class=\"c x1dd y10ac wcb hdf\"><div class=\"t m0 x8b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">53 </span> </div></td><td class=\"c x1df y10ac wcc hdf\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.900  </div></td></tr><tr><td class=\"c x1ac y10ad wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 31 d<span class=\"_ _1\"></span>icembre 2023 </div></td><td class=\"c x1dc y10ad wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.720  </div></td><td class=\"c x1dd y10ad wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">316 </span> </div></td><td class=\"c x1df y10ad wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.036  </div></td></tr><tr><td class=\"c x1ac y10ae wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto a<span class=\"_ _1\"></span>l 31 dicembre 202<span class=\"_ _1\"></span>3 </div></td><td class=\"c x1dc y10ae wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.922  </div></td><td class=\"c x1dd y10ae wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">167 </span> </div></td><td class=\"c x1df y10ae wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.089  </div></td></tr><tr><td class=\"c x1ac y10af wc9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 1\u00b0 gennaio 202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x1dc y10af wca hee\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 30.643  </div></td><td class=\"c x1dd y10af wcb hee\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">482 </span> </div></td><td class=\"c x1df y10af wcc hee\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 31.125  </div></td></tr><tr><td class=\"c x1ac y10b0 wc9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1dc y10b0 wca hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.224  </div></td><td class=\"c x1dd y10b0 wcb hdf\"><div class=\"t m0 x8b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">89 </span> </div></td><td class=\"c x1df y10b0 wcc hdf\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.313  </div></td></tr><tr><td class=\"c x1ac y10b1 wc9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1dc y10b1 wca hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(64) </span> </div></td><td class=\"c x1dd y10b1 wcb hdf\"><div class=\"t m0 x67 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1df y10b1 wcc hdf\"><div class=\"t m0 x96 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(64) </span> </div></td></tr><tr><td class=\"c x1ac y10b2 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 31 dicembre<span class=\"_ _1\"></span> 2024 </div></td><td class=\"c x1dc y10b2 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 33.802  </div></td><td class=\"c x1dd y10b2 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">572 </span> </div></td><td class=\"c x1df y10b2 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 34.373  </div></td></tr><tr><td class=\"c x1ac y10b3 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 1\u00b0 gen<span class=\"_ _1\"></span>naio 2024 </div></td><td class=\"c x1dc y10b3 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.720  </div></td><td class=\"c x1dd y10b3 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">316 </span> </div></td><td class=\"c x1df y10b3 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.036  </div></td></tr><tr><td class=\"c x1ac y10b4 wc9 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x1dc y10b4 wca hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.916  </div></td><td class=\"c x1dd y10b4 wcb hee\"><div class=\"t m0 x8b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">68 </span> </div></td><td class=\"c x1df y10b4 wcc hee\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.985  </div></td></tr><tr><td class=\"c x1ac y10b5 wc9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 31 dice<span class=\"_ _1\"></span>mbre 2024 </div></td><td class=\"c x1dc y10b5 wca hee\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 21.636  </div></td><td class=\"c x1dd y10b5 wcb hee\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">384 </span> </div></td><td class=\"c x1df y10b5 wcc hee\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 22.020  </div></td></tr><tr><td class=\"c x1ac y10b6 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto a<span class=\"_ _1\"></span>l 31 dicembre 202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x1dc y10b6 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.166  </div></td><td class=\"c x1dd y10b6 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">187 </span> </div></td><td class=\"c x1df y10b6 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.353  </div></td></tr></table>Al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>dicembre <span class=\"_ _7\"></span><span class=\"ls2\">2024</span> <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>pari <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>12.353 <span class=\"_ _7\"></span>mila <span class=\"_ _7\"></span>Euro <span class=\"_ _7\"></span>ed includono prevalen<span class=\"_ _1\"></span>temente con<span class=\"_ _1\"></span>tratti relativi ad<span class=\"_ _1\"></span> immobil<span class=\"_ _1\"></span>i. L\u2019esposizion<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>del <span class=\"_ _13\"> </span>Gruppo, <span class=\"_ _13\"> </span>con <span class=\"_ _15\"> </span>evidenza <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>scadenze <span class=\"_ _13\"> </span>delle <span class=\"_ _15\"> </span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"> </span>del <span class=\"_ _15\"> </span>leasing<span class=\"_ _1\"></span> relative ai flussi finanzi<span class=\"_ _1\"></span>ari contrat<span class=\"_ _1\"></span>tuali non attuali<span class=\"_ _1\"></span>zzati \u00e8 la segue<span class=\"_ _1\"></span>nte: <table class=\"s w230 h172\" id=\"_d82bcd29-bcef-41bc-83aa-b0a37fe82f9d\"><tr><td></td><td class=\"c x1e0 y10b7 wc3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2024 </div></td><td class=\"c x1e1 y10b7 wce hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2023 </div></td></tr><tr><td class=\"c x1ac y10b8 wcd hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Entro 3 mesi<span class=\"_ _1\"></span> </div></td><td class=\"c x1e0 y10b8 wc3 hf4\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">991 </span> </div></td><td class=\"c x1e1 y10b8 wce hf4\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">975 </span> </div></td></tr><tr><td class=\"c x1ac y10b9 wcd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _1\"></span>o </div></td><td class=\"c x1e0 y10b9 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.967  </div></td><td class=\"c x1e1 y10b9 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.776  </div></td></tr><tr><td class=\"c x1ac y10ba wcd hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x1e0 y10ba wc3 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.765  </div></td><td class=\"c x1e1 y10ba wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.066  </div></td></tr><tr><td class=\"c x1ac y10bb wcd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x1e0 y10bb wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.677  </div></td><td class=\"c x1e1 y10bb wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.302  </div></td></tr><tr><td class=\"c x1ac y10bc wcd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oltre 5 anni </div></td><td class=\"c x1e0 y10bc wc3 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">182 </span> </div></td><td class=\"c x1e1 y10bc wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">237 </span> </div></td></tr><tr><td class=\"c x1ac y10bd wcd hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 <span class=\"_ _1\"></span>del leasing n<span class=\"_ _1\"></span>on attualizzate a<span class=\"_ _1\"></span>l 31 dice<span class=\"_ _1\"></span>mbre </div></td><td class=\"c x1e0 y10bd wc3 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.582  </div></td><td class=\"c x1e1 y10bd wce hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.356  </div></td></tr></table>Le passivit\u00e0 del<span class=\"_ _1\"></span> leasing non cor<span class=\"_ _1\"></span>renti e corren<span class=\"_ _1\"></span>ti sono di seguito<span class=\"_ _1\"></span> esposte: <div class=\"gsb\"><table class=\"s w231 h173\" id=\"_d6c2706a-8e6b-4192-bc80-15fa870e2fcf\"><tr><td></td><td class=\"c x1e2 y10be wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2024 </div></td><td class=\"c x1e3 y10be wc3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2023 </div></td></tr><tr><td class=\"c x1ac y10bf wd0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _1\"></span>correnti del leasing<span class=\"_ _1\"></span>  </div></td><td class=\"c x1e2 y10bf wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.079  </div></td><td class=\"c x1e3 y10bf wc3 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.211  </div></td></tr><tr><td class=\"c x1ac y10c0 wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _1\"></span>correnti del leasing<span class=\"_ _1\"></span> <span class=\"ff9\">\u2013</span> parti correlate<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c0 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.544  </div></td><td class=\"c x1e3 y10c0 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.395  </div></td></tr><tr><td class=\"c x1ac y10c1 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 del<span class=\"_ _1\"></span> leasing non corre<span class=\"_ _1\"></span>nti </div></td><td class=\"c x1e2 y10c1 wce hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x1e3 y10c1 wc3 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.606  </div></td></tr><tr><td class=\"c x1ac y10c2 wd0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _1\"></span>ti del leasing </div></td><td class=\"c x1e2 y10c2 wce hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">769 </span> </div></td><td class=\"c x1e3 y10c2 wc3 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">666 </span> </div></td></tr><tr><td class=\"c x1ac y10c3 wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _1\"></span>ti del leasing<span class=\"_ _1\"></span> <span class=\"ff9\">\u2013</span> parti correlate<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c3 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.189  </div></td><td class=\"c x1e3 y10c3 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.085  </div></td></tr><tr><td class=\"c x1ac y10c4 wd0 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 del<span class=\"_ _1\"></span> leasing correnti </div></td><td class=\"c x1e2 y10c4 wce hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 3.958  </div></td><td class=\"c x1e3 y10c4 wc3 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 3.751  </div></td></tr><tr><td class=\"c x1ac y10c5 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 <span class=\"_ _1\"></span>del leasing<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c5 wce hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.582  </div></td><td class=\"c x1e3 y10c5 wc3 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.356  </div></td></tr><tr><td class=\"c x1ac y10c6 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Importi rilevat<span class=\"_ _1\"></span>i nel conto econo<span class=\"_ _1\"></span>mico cons<span class=\"_ _1\"></span>olidato </div></td><td class=\"c x1e2 y10c6 wce hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y10c6 wc3 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y10c7 wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c7 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.985  </div></td><td class=\"c x1e3 y10c7 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.900  </div></td></tr><tr><td class=\"c x1ac y10c8 wd0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _1\"></span>vi sulle passi<span class=\"_ _1\"></span>vit\u00e0 del leasing </div></td><td class=\"c x1e2 y10c8 wce hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">147 </span> </div></td><td class=\"c x1e3 y10c8 wc3 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">180 </span> </div></td></tr><tr><td class=\"c x1ac y10c9 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Importi rilevat<span class=\"_ _1\"></span>i nel prospetto <span class=\"_ _1\"></span>dei flussi fina<span class=\"_ _1\"></span>nziari </div></td><td class=\"c x1e2 y10c9 wce hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y10c9 wc3 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y10ca wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale dei flus<span class=\"_ _1\"></span>si finanziari in us<span class=\"_ _1\"></span>cita per i leasing </div></td><td class=\"c x1e2 y10ca wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.170  </div></td><td class=\"c x1e3 y10ca wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.006 </div></td></tr></table></div><div class=\"c w2 h0 gsc\"><div class=\"t m0 x0 h10 y7b ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h40 yb6d ffb fs7 fc1 sc0 ls2 ws0\">4.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Partecipazioni e<span class=\"_ _1\"></span> titoli n<span class=\"_ _1\"></span>on correnti  </span></div><div class=\"t m0 x0 h4 yb6e ff3 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gsd\"><table class=\"s w232 h174\" id=\"_79065e04-3d3e-4fe3-a870-350fc7b06820\"><tr><td></td><td></td><td class=\"c x1e5 y10cb w233 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1e4 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni al<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ac y10cc wd1 he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni e<span class=\"_ _1\"></span> titoli non corre<span class=\"_ _1\"></span>nti </div></td><td class=\"c x1e6 y10cc wd2 he5\"><div class=\"t m0 xa0 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1e7 y10cd w234 h16f\" colspan=\"2\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e8 y10cd w235 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10cc wd4 he5\"><div class=\"t m0 x97 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1ea y10cc wd5 he5\"><div class=\"t m0 x1f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x154 y10ce w236 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _1\"></span> in altre imprese <span class=\"_ _1\"></span>valutate<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10cf wd2 he7\"><div class=\"t m0 x4f hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td><td class=\"c x1eb y10cf wd3 he7\"><div class=\"t m0 x2c hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1ec y10cf wc he7\"><div class=\"t m0 x2c hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x1ea y10cf wd5 he7\"><div class=\"t m0 x7d hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td></tr><tr><td class=\"c x154 y10d0 w237 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">al costo<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y10d1 w238 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in <span class=\"_ _1\"></span>strumenti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10d2 wd2 he5\"><div class=\"t m0 x7d hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">222.908 </div></td><td class=\"c x1eb y10d2 wd3 he5\"><div class=\"t m0 x50 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.742 </div></td><td class=\"c x1ec y10d2 wc he5\"><div class=\"t m0 x3f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td></td><td class=\"c x1ea y10d2 wd5 he5\"><div class=\"t m0 x20 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td></tr><tr><td class=\"c x154 y10d3 w239 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">rappresentati<span class=\"_ _1\"></span>vi di capitale<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y10d4 wd1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Titoli a reddito<span class=\"_ _1\"></span> fisso </div></td><td class=\"c x1e6 y10d4 wd2 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.764 </div></td><td class=\"c x1eb y10d4 wd3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.889 </div></td><td class=\"c x1ec y10d4 wc hdf\"><div class=\"t m0 x2c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y10d4 wd4 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(7.764) </div></td><td class=\"c x1ea y10d4 wd5 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.889 </div></td></tr><tr><td class=\"c x1ac y10d5 wd1 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1e6 y10d5 wd2 hee\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">231.881 </div></td><td class=\"c x1eb y10d5 wd3 hee\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.631 </div></td><td class=\"c x1ec y10d5 wc hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td class=\"c x1e9 y10d5 wd4 hee\"><div class=\"t m0 x21 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.764) </div></td><td class=\"c x1ea y10d5 wd5 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">270.449 </div></td></tr><tr><td></td><td></td><td class=\"c x1e5 y10d6 w233 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1e4 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni al<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ac y10d7 wd6 he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni e<span class=\"_ _1\"></span> titoli non corre<span class=\"_ _1\"></span>nti </div></td><td class=\"c x1e6 y10d7 wd2 he5\"><div class=\"t m0 xa0 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1e7 y10d8 w234 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e8 y10d8 w235 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10d7 wd4 he5\"><div class=\"t m0 x97 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1ea y10d7 wd7 he5\"><div class=\"t m0 x1f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x154 y10d9 w236 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _1\"></span> in altre imprese <span class=\"_ _1\"></span>valutate<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10da wd2 he5\"><div class=\"t m0 x4f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td><td class=\"c x1eb y10da wd3 he5\"><div class=\"t m0 x2a hb y25f ff1 fs5 fc0 sc0 ls30 ws0\">(3)<span class=\"ls0\"> </span></div></td><td class=\"c x1ec y10da wc he5\"><div class=\"t m0 x2c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x1ea y10da wd7 he5\"><div class=\"t m0 x7d hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.207 </div></td></tr><tr><td class=\"c x154 y10db w237 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">al costo<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y10dc w238 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in <span class=\"_ _1\"></span>strumenti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10dd wd2 he7\"><div class=\"t m0 x7d hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td><td class=\"c x1eb y10dd wd3 he7\"><div class=\"t m0 xab hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">(24.389) </div></td><td class=\"c x1ec y10dd wc he7\"><div class=\"t m0 x3f hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">84.933 </div></td><td></td><td class=\"c x1ea y10dd wd7 he7\"><div class=\"t m0 x20 hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">322.895 </div></td></tr><tr><td class=\"c x154 y10de w239 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">rappresentati<span class=\"_ _1\"></span>vi di capitale<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y10df wd6 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Titoli a reddito fi<span class=\"_ _1\"></span>sso </div></td><td class=\"c x1e6 y10df wd2 hf1\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.889 </div></td><td class=\"c x1eb y10df wd3 hf1\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">54.668 </div></td><td class=\"c x1ec y10df wc hf1\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.218 </div></td><td></td><td class=\"c x1ea y10df wd7 hf1\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">62.775 </div></td></tr><tr><td class=\"c x1ac y10e0 wd6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1e6 y10e0 wd2 hdf\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">270.449 </div></td><td class=\"c x1eb y10e0 wd3 hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">30.276 </div></td><td class=\"c x1ec y10e0 wc hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">86.151 </div></td><td class=\"c x1e9 y10e0 wd4 hdf\"><div class=\"t m0 x2c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1ea y10e0 wd7 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">386.876 </div></td></tr></table></div><div class=\"c w2 h0 gsc\"><div class=\"t m0 x0 h4 ya13 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 yb75 ff1 fs7 fc0 sc0 ls0 ws0\">Il dettaglio dell<span class=\"_ _1\"></span>a voce Partecipazion<span class=\"_ _1\"></span>i in altre impre<span class=\"_ _1\"></span>se valutate al c<span class=\"_ _1\"></span>osto \u00e8 il seg<span class=\"_ _1\"></span>uente: </div></div><div class=\"gse\"><table class=\"s w23a h175\" id=\"_c3eaf4aa-81de-4fff-804e-d87ea8668171\"><tr><td class=\"c x154 y10e1 w23b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>altre<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x1ee y10e1 w23c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y10e2 w23d h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ef y10e3 wd9 he7\"><div class=\"t m0 x29 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">% </div></td><td class=\"c x1f0 y10e3 wda he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1f1 y10e2 w234 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1f2 y10e3 wdb he7\"><div class=\"t m0 x82 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x1f3 y10e3 wdc he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f4 y10e4 wd8 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ansa </div></td><td class=\"c x1ef y10e4 wd9 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6,71 </div></td><td class=\"c x1f0 y10e4 wda hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td><td></td><td></td><td class=\"c x1f3 y10e4 wdc hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td></tr><tr><td class=\"c x1f4 y10e5 wd8 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre minori </div></td><td></td><td class=\"c x1f0 y10e5 wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">12<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x1f3 y10e5 wdc hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">12<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f4 y10e6 wd8 hdf\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x1f0 y10e6 wda hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td><td class=\"c x1f5 y10e6 wd3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                      - <span class=\"_ _1\"></span> </div></td><td class=\"c x1f2 y10e6 wdb hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                      -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f3 y10e6 wdc hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td></tr><tr><td class=\"c x154 y10e7 w23b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>altre<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x1ee y10e7 w23c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y10e8 w23d h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ef y10e9 wd9 he5\"><div class=\"t m0 x29 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">% </div></td><td class=\"c x1f0 y10e9 wda he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1f1 y10e8 w234 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1f2 y10e9 wdb he5\"><div class=\"t m0 x82 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x1f3 y10e9 wde he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1f4 y10ea wdd hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ansa </div></td><td class=\"c x1ef y10ea wd9 hf4\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6,71 </div></td><td class=\"c x1f0 y10ea wda hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td><td></td><td></td><td class=\"c x1f3 y10ea wde hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td></tr><tr><td class=\"c x1f4 y10eb wdd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre minori </div></td><td></td><td class=\"c x1f0 y10eb wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">12<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1f2 y10eb wdb hdf\"><div class=\"t m0 x4e hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(3)<span class=\"ls0\"> </span></div></td><td class=\"c x1f3 y10eb wde hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9 </div></td></tr><tr><td class=\"c x1f4 y10ec wdd hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x1f0 y10ec wda hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">         1.210  </div></td><td class=\"c x1f5 y10ec wd3 hee\"><div class=\"t m0 x4e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f2 y10ec wdb hee\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(3) </span> </div></td><td class=\"c x1f3 y10ec wde hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.207 </div></td></tr></table></div><div class=\"c w2 h0 gsc\"><div class=\"t m0 x4 h10 y1e2 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 yb7b ff1 fs7 fc0 sc0 ls0 ws0\">Le parteci<span class=\"_ _1\"></span>pazioni i<span class=\"_ _1\"></span>n altre <span class=\"_ _1\"></span>imprese sono<span class=\"_ _1\"></span> valuta<span class=\"_ _1\"></span>te al <span class=\"ff8\">fair val<span class=\"_ _1\"></span>ue<span class=\"ff1\"> o<span class=\"_ _1\"></span>, qualora non<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disponibili <span class=\"_ _1\"></span>i </span></span></div><div class=\"t m0 x0 h10 yb7c ff1 fs7 fc0 sc0 ls0 ws0\">piani di svilup<span class=\"_ _1\"></span>po delle loro attivi<span class=\"_ _1\"></span>t\u00e0, al costo retti<span class=\"_ _1\"></span>ficato delle perdi<span class=\"_ _1\"></span>te di valor<span class=\"_ _1\"></span>e, ove presenti.<span class=\"_ _1\"></span>  </div><div class=\"t m0 x4 h10 y5a7 ff1 fs7 fc0 sc0 ls0 ws0\">Sulla base delle informazioni<span class=\"_ _1\"></span> in possesso del Gruppo quindi, nel caso di specie non ci </div><div class=\"t m0 x0 h10 yb7d ff1 fs7 fc0 sc0 ls0 ws0\">sono indicazioni<span class=\"_ _1\"></span> che il costo si<span class=\"_ _1\"></span> discosti signifi<span class=\"_ _1\"></span>cativamente dal<span class=\"_ _1\"></span> loro <span class=\"ff8\">fair value</span>.<span class=\"_ _1\"></span> </div><div class=\"t m0 x4 h10 yb7e ff9 fs7 fc0 sc0 ls0 ws0\">Il <span class=\"_ _9\"> </span>dettaglio <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>voce <span class=\"_ _9\"> </span>\u201c<span class=\"ff1\">I<span class=\"_ _7\"></span>nvestimen<span class=\"_ _1\"></span>ti <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>rappresentativi <span class=\"_ _5\"> </span>di <span class=\"_ _9\"> </span>capitale<span class=\"ff9\">\u201d <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _9\"> </span>il </span></span></div><div class=\"t m0 x0 h10 ya86 ff1 fs7 fc0 sc0 ls0 ws0\">seguente: </div><div class=\"t m0 x4 h10 y114 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs10\"><table class=\"s w23e h176\" id=\"_3c9fb474-e42b-4534-90be-e5acec1d9e54\"><tr><td class=\"c x154 y10ed w23f h161\"><div class=\"t m0 x153 ha y107c ff4 fs5 fc0 sc0 ls0 ws0\">Investimenti in<span class=\"_ _1\"></span> strumenti<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1f6 y10ed w240 h161\"><div class=\"t m0 x153 ha y107c ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x154 y10ee w241 h16c\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">rappresentativi <span class=\"_ _1\"></span>di capitale<span class=\"_ _3d\"> </span></div></td><td class=\"c x1f7 y10ef wd3 he5\"><div class=\"t m0 x1e ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1f8 y10ef we1 he5\"><div class=\"t m0 x38 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y10ef we2 he5\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1fa y10ee w242 h16c\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10ef we4 he5\"><div class=\"t m0 x2f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y10f0 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali SpA </div></td><td class=\"c x1f7 y10f0 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          124.612  </div></td><td class=\"c x1f8 y10f0 we1 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.778 </div></td><td></td><td class=\"c x1e1 y10f0 we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.680 </div></td><td class=\"c x1e9 y10f0 we4 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">147.070 </div></td></tr><tr><td class=\"c x1ac y10f1 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x1f7 y10f1 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              6.279  </div></td><td class=\"c x1f8 y10f1 we1 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              1.612  </div></td><td></td><td class=\"c x1e1 y10f1 we3 hee\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.092 </div></td><td class=\"c x1e9 y10f1 we4 hee\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.983 </div></td></tr><tr><td class=\"c x1ac y10f2 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x1f7 y10f2 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                      - <span class=\"_ _1\"></span> </div></td><td class=\"c x1f8 y10f2 we1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              4.624  </div></td><td></td><td class=\"c x1e1 y10f2 we3 hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">157<span class=\"ls0\"> </span></div></td><td class=\"c x1e9 y10f2 we4 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.781 </div></td></tr><tr><td class=\"c x1ac y10f3 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y10f3 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            57.498  </div></td><td></td><td></td><td class=\"c x1e1 y10f3 we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">14.182 </div></td><td class=\"c x1e9 y10f3 we4 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">71.680 </div></td></tr><tr><td class=\"c x1ac y10f4 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y10f4 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            28.291  </div></td><td></td><td class=\"c x1f9 y10f4 we2 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(7.272) </div></td><td class=\"c x1e1 y10f4 we3 hee\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.603 </div></td><td class=\"c x1e9 y10f4 we4 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">           23.621 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y10f5 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x1f7 y10f5 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              6.228  </div></td><td></td><td></td><td class=\"c x1e1 y10f5 we3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(12)<span class=\"ls0\"> </span></div></td><td class=\"c x1e9 y10f5 we4 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             6.216 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y10f6 we0 hdf\"><div class=\"t m0 xf0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1f7 y10f6 wd3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">          222.907  </div></td><td class=\"c x1f8 y10f6 we1 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            10.015  </div></td><td class=\"c x1f9 y10f6 we2 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.272) </div></td><td class=\"c x1e1 y10f6 we3 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td class=\"c x1e9 y10f6 we4 hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">         262.351 <span class=\"_ _1\"></span> </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x1f6 y10f7 w240 h177\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1f7 y10f8 wd3 he5\"><div class=\"t m0 x1e ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1f8 y10f8 we1 he5\"><div class=\"t m0 x38 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y10f8 we2 he5\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1fa y10f9 w242 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10f8 we6 he5\"><div class=\"t m0 x2f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y10fa we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Assicurazioni Ge<span class=\"_ _1\"></span>nerali Sp<span class=\"_ _1\"></span>A  </div></td><td class=\"c x1f7 y10fa wd3 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 147.070  </div></td><td></td><td></td><td class=\"c x1e1 y10fa we3 hee\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 62.909  </div></td><td class=\"c x1e9 y10fa we6 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 209.979  </div></td></tr><tr><td class=\"c x1ac y10fb we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Azimut SpA <span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y10fb wd3 hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.983  </div></td><td></td><td class=\"c x1f9 y10fb we2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (7.533)  </div></td><td class=\"c x1e1 y10fb we3 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (1.450)  </div></td><td class=\"c x1e9 y10fb we6 hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y10fc we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Banca Popolare<span class=\"_ _1\"></span> di Milano  </div></td><td class=\"c x1f7 y10fc wd3 hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.781  </div></td><td></td><td class=\"c x1f9 y10fc we2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (4.624)  </div></td><td class=\"c x1e1 y10fc we3 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(157) </span> </div></td><td class=\"c x1e9 y10fc we6 hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y10fd we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Mediobanca Sp<span class=\"_ _1\"></span>A  </div></td><td class=\"c x1f7 y10fd wd3 hee\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 71.680  </div></td><td></td><td></td><td class=\"c x1e1 y10fd we3 hee\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 18.400  </div></td><td class=\"c x1e9 y10fd we6 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 90.080  </div></td></tr><tr><td class=\"c x1ac y10fe we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Poste Italiane Sp<span class=\"_ _1\"></span>A  </div></td><td class=\"c x1f7 y10fe wd3 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 23.621  </div></td><td></td><td class=\"c x1f9 y10fe we2 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (12.232)  </div></td><td class=\"c x1e1 y10fe we3 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.955  </div></td><td class=\"c x1e9 y10fe we6 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 16.344  </div></td></tr><tr><td class=\"c x1ac y10ff we5 hf5\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Italgas SpA  </div></td><td class=\"c x1f7 y10ff wd3 hf5\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.216  </div></td><td></td><td></td><td class=\"c x1e1 y10ff we3 hf5\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">276 </span> </div></td><td class=\"c x1e9 y10ff we6 hf5\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.492  </div></td></tr><tr><td class=\"c x1ac y1100 we5 hee\"><div class=\"t m0 xf0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1f7 y1100 wd3 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 262.351  </div></td><td class=\"c x1f8 y1100 we1 hee\"><div class=\"t m0 x4e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f9 y1100 we2 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> (24.389)  </div></td><td class=\"c x1e1 y1100 we3 hee\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 84.933  </div></td><td class=\"c x1e9 y1100 we6 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 322.895  </div></td></tr><tr><td class=\"c x1ac y1101 we0 h28\"><div class=\"t m0 x19 h1c y100 ff4 fs1 fc0 sc0 ls0 ws0\">Numero </div></td><td class=\"c x1f7 y1102 wd3 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1f8 y1102 we1 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y1102 we2 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1e1 y1102 we3 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td class=\"c x1ac y1103 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali SpA </div></td><td class=\"c x1f7 y1103 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       7.500.000  </div></td><td class=\"c x1f8 y1103 we1 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          200.000  </div></td><td class=\"c x1f9 y1103 we2 hee\"><div class=\"t m0 xb8 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1103 we3 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    7.700.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1104 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x1f7 y1104 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          300.000  </div></td><td class=\"c x1f8 y1104 we1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            80.000  </div></td><td class=\"c x1f9 y1104 we2 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x1e1 y1104 we3 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       380.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1105 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x1f7 y1105 wd3 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f8 y1105 we1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       1.000.000  </div></td><td></td><td class=\"c x1e1 y1105 we3 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    1.000.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1106 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y1106 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       6.400.000  </div></td><td class=\"c x1f8 y1106 we1 hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f9 y1106 we2 hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x1e1 y1106 we3 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    6.400.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1107 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y1107 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       3.100.000  </div></td><td class=\"c x1f8 y1107 we1 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f9 y1107 we2 hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(800.000) </div></td><td class=\"c x1e1 y1107 we3 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    2.300.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1108 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x1f7 y1108 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       1.200.000  </div></td><td class=\"c x1f8 y1108 we1 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f9 y1108 we2 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x1e1 y1108 we3 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.200.000 </div></td><td></td></tr><tr><td></td><td class=\"c x1f7 y1109 wd3 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1f8 y1109 we1 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y1109 we2 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1e1 y1109 we7 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td></tr><tr><td class=\"c x1ac y110a we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali SpA </div></td><td class=\"c x1f7 y110a wd3 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.700.000  </div></td><td></td><td></td><td class=\"c x1e1 y110a we7 hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.700.000  </div></td><td></td></tr><tr><td class=\"c x1ac y110b we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x1f7 y110b wd3 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 380.000  </div></td><td></td><td class=\"c x1f9 y110b we2 hdf\"><div class=\"t m0 x25 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (380.000)  </div></td><td class=\"c x1e1 y110b we7 hdf\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td></td></tr><tr><td class=\"c x1ac y110c we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x1f7 y110c wd3 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.000.000  </div></td><td></td><td class=\"c x1f9 y110c we2 hee\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (1.000.000)  </div></td><td class=\"c x1e1 y110c we7 hee\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td></td></tr><tr><td class=\"c x1ac y110d we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y110d wd3 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.400.000  </div></td><td></td><td></td><td class=\"c x1e1 y110d we7 hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.400.000  </div></td><td></td></tr><tr><td class=\"c x1ac y110e we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y110e wd3 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.300.000  </div></td><td></td><td class=\"c x1f9 y110e we2 hdf\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (1.100.000)  </div></td><td class=\"c x1e1 y110e we7 hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.200.000  </div></td><td></td></tr><tr><td class=\"c x1ac y110f we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x1f7 y110f wd3 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.200.000  </div></td><td class=\"c x1f8 y110f we1 hee\"><div class=\"t m0 x4e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f9 y110f we2 hee\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1e1 y110f we7 hee\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.200.000  </div></td><td></td></tr></table></div><div class=\"c w2 h0 gs11\"><div class=\"t m0 x0 h10 y8d3 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 y3d4 ff1 fs7 fc0 sc0 ls0 ws0\">La <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>tali <span class=\"_ _4\"></span>partecipazioni <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _4\"></span><span class=\"ls2\">2024</span> <span class=\"_ _17\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>avuto <span class=\"_ _4\"></span>come </div><div class=\"t m0 x0 h10 yb99 ff1 fs7 fc0 sc0 ls0 ws0\">contropartita,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attraverso <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>conto <span class=\"_ _13\"></span>economico<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>complessivo, <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>specifica<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>riserva <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>Patrimonio<span class=\"_ _3\"></span> </div><div class=\"t m0 x0 h10 yb9a ff1 fs7 fc0 sc0 ls0 ws0\">Netto per 84,9 mil<span class=\"_ _1\"></span>ioni di Euro positivi al ne<span class=\"_ _1\"></span>tto di un effet<span class=\"_ _1\"></span>to fiscale negativo<span class=\"_ _1\"></span> per <span class=\"ls2\">758</span> mila Euro.<span class=\"_ _1\"></span> </div><div class=\"t m0 x4 h10 y8b6 ff1 fs7 fc0 sc0 ls0 ws0\">Di seguito si ripo<span class=\"_ _1\"></span>rta la variazi<span class=\"_ _1\"></span>one della riserva <span class=\"ls2\">di</span> <span class=\"ff8\">fai<span class=\"_ _1\"></span>r value<span class=\"ff1\">: </span></span></div></div><div class=\"gs12\"><table class=\"s w243 h178\" id=\"_27d51116-5ed7-4a9c-8a12-2d684b48d5da\"><tr><td class=\"c x1fc y1110 we8 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Riserva Fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1111 we9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fe y1111 wea hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ff y1111 web hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x200 y1111 wc3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1fc y1112 we8 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1112 we9 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5.910 </div></td><td class=\"c x1fe y1112 wea hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            36.701<span class=\"_ _1\"></span>  </div></td><td></td><td class=\"c x200 y1112 wc3 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">42.611 </div></td></tr><tr><td class=\"c x1fc y1113 we8 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Effetto fiscale<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1113 we9 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(524)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1ff y1113 web hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(252)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1113 wc3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(776)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fc y1114 we8 hee\"><div class=\"t m0 x19 ha y146 ff5 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Va<span class=\"_ _1\"></span>lue al netto del<span class=\"_ _1\"></span>l\u2019effett<span class=\"_ _1\"></span>o fiscale<span class=\"ff4\"> </span></div></td><td class=\"c x1fd y1114 we9 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">5.386 </div></td><td class=\"c x1fe y1114 wea hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            36.701<span class=\"_ _1\"></span>  </div></td><td class=\"c x1ff y1114 web hee\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(252)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1114 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">41.835 </div></td></tr><tr><td class=\"c x1fc y1115 we8 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Variazione netta<span class=\"_ _1\"></span> dell'eserc<span class=\"_ _1\"></span>izio </div></td><td></td><td></td><td></td><td class=\"c x200 y1115 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.449 </div></td></tr><tr><td></td><td class=\"c x1fd y1116 we9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1fe y1116 wea hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ff y1116 web hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x200 y1116 wed hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1fc y1117 wec hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1117 we9 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">42.611 </div></td><td class=\"c x1fe y1117 wea hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            84.933<span class=\"_ _1\"></span>  </div></td><td></td><td class=\"c x200 y1117 wed hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">127.545 </div></td></tr><tr><td class=\"c x1fc y1118 wec hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Effetto fiscale<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1118 we9 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(776)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1ff y1118 web hf4\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(758)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1118 wed hf4\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.534) </div></td></tr><tr><td class=\"c x1fc y1119 wec hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Va<span class=\"_ _1\"></span>lue al <span class=\"ff5\">netto dell\u2019e<span class=\"_ _1\"></span>ffetto fisca<span class=\"_ _1\"></span>le</span><span class=\"ff5\"><span class=\"ff4\"> </span></span></div></td><td class=\"c x1fd y1119 we9 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">41.835 </div></td><td class=\"c x1fe y1119 wea hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">84.933</span>  </div></td><td class=\"c x1ff y1119 web hee\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(758)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1119 wed hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">126.010 </div></td></tr><tr><td class=\"c x1fc y111a wec hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Variazione netta<span class=\"_ _1\"></span> dell'eserc<span class=\"_ _1\"></span>izio </div></td><td></td><td></td><td></td><td class=\"c x200 y111a wed hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">84.175 </div></td></tr></table></div><div class=\"c w2 h0 gs11\"><div class=\"t m0 x4 h10 yba2 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h1e yba3 ff9 fs7 fc0 sc0 ls0 ws0\">Relativamente <span class=\"_ _5\"> </span>all\u2019informativa <span class=\"_ _5\"> </span>richiesta <span class=\"_ _9\"> </span>dall\u2019IFRS <span class=\"_ _5\"> </span>13, <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>riferimen<span class=\"_ _1\"></span>to <span class=\"_ _9\"> </span>alla <span class=\"_ _5\"> </span>cosiddetta </div><div class=\"t m0 x0 h10 y296 ff9 fs7 fc0 sc0 ls0 ws0\">\u201cgerarchia <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value</span>\u201d, <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>rileva<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span><span class=\"ff1\">i <span class=\"_ _13\"></span>sudde<span class=\"_ _1\"></span>tti <span class=\"_ _17\"></span>investimenti <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>strumenti <span class=\"_ _17\"></span>rappresenta<span class=\"_ _1\"></span>tivi <span class=\"_ _17\"></span>di </span></div><div class=\"t m0 x0 h10 yba4 ff1 fs7 fc0 sc0 ls0 ws0\">capitale <span class=\"_ _17\"></span>appa<span class=\"_ _1\"></span>rtengono <span class=\"_ _4\"></span>al <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>vello <span class=\"_ _4\"></span>uno, <span class=\"_ _17\"></span>trattandosi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>f<span class=\"_ _7\"></span>inanziari <span class=\"_ _4\"></span>quotati <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>mercato </div><div class=\"t m0 x0 h10 yba5 ff1 fs7 fc0 sc0 ls0 ws0\">attivo.<span class=\"_ _3d\"> </span>  </div></div>5.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Altre attivit\u00e0<span class=\"_ _1\"></span> non corre<span class=\"_ _1\"></span>nti </span>La <span class=\"_ _7\"></span>voce, <span class=\"_ _7\"></span>pari <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>1<span class=\"ls2\">44</span> <span class=\"_ _4\"></span>mila Euro<span class=\"ls6\">, <span class=\"_ _7\"></span></span>\u00e8 <span class=\"_ _7\"></span>costituita da <span class=\"_ _4\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _7\"></span>verso <span class=\"_ _7\"></span>altri <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>depositi <span class=\"_ _7\"></span>cauzionali con scadenza inferio<span class=\"_ _1\"></span>re ai cinq<span class=\"_ _1\"></span>ue esercizi.<span class=\"_ _3d\"> </span>6.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Imposte differi<span class=\"_ _1\"></span>te e impos<span class=\"_ _1\"></span>te correnti </span>Le <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"></span>differite <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>riferite <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>differenze <span class=\"_ _13\"></span>temporanee<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>valori <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>e <span class=\"_ _13\"> </span>i corrispondenti val<span class=\"_ _1\"></span>ori fiscal<span class=\"_ _1\"></span>mente riconosciuti. Di seguito viene <span class=\"_ _1\"></span>fornita la movi<span class=\"_ _1\"></span>mentazione del<span class=\"_ _1\"></span>le imposte dif<span class=\"_ _1\"></span>ferite attive e <span class=\"_ _1\"></span>passive: <table class=\"s w244 h179\" id=\"_9a0697f4-d8b6-4779-956d-ae0a4680d839\"><tr><td></td><td></td><td></td><td></td><td class=\"c x201 y111b w245 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y111c wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e sul reddito </div></td><td class=\"c x202 y111d wd2 he6\"><div class=\"t m0 x25 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1ae y111d wca he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span>  </div></td><td class=\"c x203 y111d wf0 he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x204 y111e w246 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x205 y111d wf2 he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y111f wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x202 y111f wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       45.519  </div></td><td class=\"c x1ae y111f wca hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        2<span class=\"_ _1\"></span>.220  </div></td><td class=\"c x203 y111f wf0 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x206 y111f wf1 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y111f wf2 hee\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             47.738<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1120 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _1\"></span> oneri </div></td><td class=\"c x202 y1120 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          1.538  </div></td><td class=\"c x1ae y1120 wca hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>    187  </div></td><td class=\"c x203 y1120 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(215)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x205 y1120 wf2 hdf\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               1.510<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1121 wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _1\"></span>ti </div></td><td class=\"c x202 y1121 wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">         1.036  </div></td><td class=\"c x1ae y1121 wca hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>        -<span class=\"ls32\">   </span> </div></td><td class=\"c x203 y1121 wf0 hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(115)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1121 wf1 hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">42</span> </div></td><td class=\"c x205 y1121 wf2 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                   <span class=\"ls8\">963 </span> </div></td></tr><tr><td class=\"c x1ac y1122 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1122 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          5.123  </div></td><td class=\"c x1ae y1122 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.255 </div></td><td class=\"c x203 y1122 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(536)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1122 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(494)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1122 wf2 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                5.348 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1123 wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x202 y1123 wd2 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        53.215  </div></td><td class=\"c x1ae y1123 wca hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span> 3.662  </div></td><td class=\"c x203 y1123 wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(866)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1123 wf1 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(452)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1123 wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">55.559 </div></td></tr><tr><td class=\"c x1ac y1124 wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite sul reddito </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1125 w247 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _1\"></span> immateriali e</div></td><td class=\"c x202 y1126 wd2 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">         3.202  </div></td><td class=\"c x1ae y1126 wca he5\"><div class=\"t m0 x2f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>        -<span class=\"ls32\">   </span> </div></td><td class=\"c x203 y1126 wf0 he5\"><div class=\"t m0 xab hb y25f ff1 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1126 wf1 he5\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y1126 wf2 he5\"><div class=\"t m0 xa2 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">3.075 </div></td></tr><tr><td class=\"c x154 y1127 w248 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1128 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _1\"></span>tamenti contab<span class=\"_ _1\"></span>ili </div></td><td class=\"c x202 y1128 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        13.171  </div></td><td class=\"c x1ae y1128 wca hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>  1.525  </div></td><td class=\"c x203 y1128 wf0 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x206 y1128 wf1 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y1128 wf2 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">14.696 </div></td></tr><tr><td class=\"c x1ac y1129 wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1129 wd2 hee\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             <span class=\"ls8\">745 </span> </div></td><td class=\"c x1ae y1129 wca hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>       <span class=\"ls8\">10 </span> </div></td><td></td><td class=\"c x206 y1129 wf1 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">159<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1129 wf2 hee\"><div class=\"t m0 xb8 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">914<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y112a wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x202 y112a wd2 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        17.118  </div></td><td class=\"c x1ae y112a wca hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>  1.535  </div></td><td class=\"c x203 y112a wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y112a wf1 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">159<span class=\"ls0\"> </span></div></td><td class=\"c x205 y112a wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">18.685 </div></td></tr><tr><td class=\"c x1ac y112b wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _1\"></span> imposte diff<span class=\"_ _1\"></span>erite </div></td><td class=\"c x202 y112b wd2 hdf\"><div class=\"t m0 x28 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.097 </div></td><td class=\"c x1ae y112b wca hdf\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.127 </div></td><td class=\"c x203 y112b wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(739)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y112b wf1 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(611)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y112b wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.873 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x201 y112c w245 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y112d wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e sul reddito </div></td><td class=\"c x202 y112e wd2 he5\"><div class=\"t m0 x25 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1ae y112e wca he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span>  </div></td><td class=\"c x203 y112e wf0 he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x204 y112f w246 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x205 y112e w16 he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y1130 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x202 y1130 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        47.738  </div></td><td class=\"c x1ae y1130 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.214 </div></td><td></td><td></td><td class=\"c x205 y1130 w16 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            50.952  </div></td></tr><tr><td class=\"c x1ac y1131 wf3 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _1\"></span> oneri </div></td><td class=\"c x202 y1131 wd2 hf1\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          1.510  </div></td><td class=\"c x1ae y1131 wca hf1\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">162<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1131 wf0 hf1\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(249)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1131 wf1 hf1\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">101<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1131 w16 hf1\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               1.523<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1132 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _1\"></span>ti </div></td><td class=\"c x202 y1132 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             <span class=\"ls8\">963 </span> </div></td><td class=\"c x1ae y1132 wca hdf\"><div class=\"t m0 x96 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">59<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1132 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(229)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1132 wf1 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(8)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1132 w16 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                   <span class=\"ls8\">786 </span> </div></td></tr><tr><td class=\"c x1ac y1133 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1133 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          5.348  </div></td><td class=\"c x1ae y1133 wca hdf\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">175<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1133 wf0 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.210) </div></td><td class=\"c x206 y1133 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(541)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1133 w16 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                3.772 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1134 wf3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x202 y1134 wd2 hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        55.559  </div></td><td class=\"c x1ae y1134 wca hee\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.610 </div></td><td class=\"c x203 y1134 wf0 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.687) </div></td><td class=\"c x206 y1134 wf1 hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(449)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1134 w16 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">              57.033 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1135 wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite sul reddito </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1136 w247 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _1\"></span> immateriali e</div></td><td class=\"c x202 y1137 wd2 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">         3.075  </div></td><td></td><td class=\"c x203 y1137 wf0 he5\"><div class=\"t m0 x1d hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">(1.048) </div></td><td></td><td class=\"c x205 y1137 w16 he5\"><div class=\"t m0 xa2 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.027 </div></td></tr><tr><td class=\"c x154 y1138 w248 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1139 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _1\"></span>tamenti contab<span class=\"_ _1\"></span>ili </div></td><td class=\"c x202 y1139 wd2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       14.696  </div></td><td class=\"c x1ae y1139 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.476 </div></td><td class=\"c x203 y1139 wf0 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.376) </div></td><td class=\"c x206 y1139 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(383)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1139 w16 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">12.413 </div></td></tr><tr><td class=\"c x1ac y113a wf3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y113a wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">914 </span> </div></td><td class=\"c x1ae y113a wca hee\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.287 </div></td><td></td><td class=\"c x206 y113a wf1 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.211 </div></td><td class=\"c x205 y113a w16 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.413 </div></td></tr><tr><td class=\"c x1ac y113b wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x202 y113b wd2 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       18.685  </div></td><td class=\"c x1ae y113b wca hdf\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.763 </div></td><td class=\"c x203 y113b wf0 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(4.424) </div></td><td class=\"c x206 y113b wf1 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">828<span class=\"ls0\"> </span></div></td><td class=\"c x205 y113b w16 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">17.853 </div></td></tr><tr><td class=\"c x1ac y113c wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _1\"></span> imposte d<span class=\"_ _1\"></span>ifferite </div></td><td class=\"c x202 y113c wd2 hdf\"><div class=\"t m0 x28 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.873 </div></td><td class=\"c x1ae y113c wca hdf\"><div class=\"t m0 xe3 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">846<span class=\"ls0\"> </span></div></td><td class=\"c x203 y113c wf0 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.737 </div></td><td class=\"c x206 y113c wf1 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.277) </div></td><td class=\"c x205 y113c w16 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.180 </div></td></tr></table> <span class=\"_ _30\"> </span> <span class=\"_ _32\"> </span>Si <span class=\"_ _19\"> </span>precisa <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>tra  l<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>altre  va<span class=\"_ _1\"></span>riazioni<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>imposte  di<span class=\"_ _1\"></span>fferite <span class=\"_ _19\"> </span>attive <span class=\"_ _19\"> </span>e <span class=\"_ _18\"> </span>passive <span class=\"_ _19\"> </span>sono<span class=\"_ _1\"></span> compresi gli e<span class=\"_ _1\"></span>ffetti fi<span class=\"_ _1\"></span>scali sul <span class=\"ff8\">fair <span class=\"_ _1\"></span>value<span class=\"ff1\"> delle pa<span class=\"_ _1\"></span>rteci<span class=\"_ _1\"></span>pazioni e dell<span class=\"_ _1\"></span>e perdite at<span class=\"_ _1\"></span>tuariali rilevate<span class=\"_ _1\"></span> nel </span></span>Conto Economi<span class=\"_ _1\"></span>co Complessivo.<span class=\"_ _1\"></span> Tenuto conto del<span class=\"_ _1\"></span>la presenza di dif<span class=\"_ _1\"></span>ferenze tempo<span class=\"_ _1\"></span>ranee imponibi<span class=\"_ _1\"></span>li e sulla base dei<span class=\"_ _1\"></span> piani previsionali<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>ritiene <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _13\"></span>av<span class=\"_ _1\"></span>r\u00e0, <span class=\"_ _17\"></span>nel <span class=\"_ _13\"></span>corso <span class=\"_ _13\"></span>dei <span class=\"_ _17\"></span>prossimi <span class=\"_ _13\"></span>eserci<span class=\"_ _1\"></span>zi, <span class=\"_ _13\"></span>redditi <span class=\"_ _17\"></span>imponibili sufficienti per poter recuperare le attivit\u00e0 per imposte <span class=\"_ _7\"></span>differi<span class=\"_ _1\"></span>te attive <span class=\"_ _7\"></span>prese<span class=\"_ _1\"></span>nti nel bilancio al 31 dicembre <span class=\"ls2\">2024</span>.  <span class=\"_ _38\"> </span>La posizione patri<span class=\"_ _1\"></span>moniale netta pe<span class=\"_ _1\"></span>r imposte sul <span class=\"_ _1\"></span>reddito \u00e8 riassu<span class=\"_ _1\"></span>nta qui di seg<span class=\"_ _1\"></span>uito: <div class=\"gs14\"><table class=\"s w249 h17a\" id=\"_d8d083c4-2bc1-4964-8b1c-918fc85607d3\"><tr><td></td><td class=\"c x208 y113d wf6 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x209 y113d wf7 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20a y113e wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti imposte<span class=\"_ _1\"></span> correnti </div></td><td class=\"c x208 y113e wf6 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">427 </span> </div></td><td class=\"c x209 y113e wf7 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">370 </span> </div></td></tr><tr><td class=\"c x20a y113f wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per impos<span class=\"_ _1\"></span>te correnti </div></td><td class=\"c x208 y113f wf6 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(274) </span> </div></td><td class=\"c x209 y113f wf7 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(384) </span> </div></td></tr><tr><td class=\"c x20a y1140 wf5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x208 y1140 wf6 hee\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">153 </span> </div></td><td class=\"c x209 y1140 wf7 hee\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(14) </span> </div></td></tr></table></div><div class=\"c w2 h0 gs15\"><div class=\"t m0 x4 h10 ybc6 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 y11b ff1 fs7 fc0 sc0 ls0 ws0\">Le <span class=\"_ _19\"> </span>imposte <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span><span class=\"ff9\">reddito <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _19\"> </span>contabili<span class=\"_ _1\"></span>zzate <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>Conto <span class=\"_ _19\"> </span>Economico <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>cos\u00ec<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x0 h10 y812 ff1 fs7 fc0 sc0 ls0 ws0\">composte: </div></div><div class=\"gs16\"><table class=\"s w24a h17b\" id=\"_2f3976a4-7e6d-4d55-b14e-bf5b34578bb8\"><tr><td></td><td class=\"c x20c y1141 wf8 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x20d y1141 wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20e y1142 wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte correnti <span class=\"_ _1\"></span>IRAP </div></td><td class=\"c x20c y1142 wf8 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">363<span class=\"ls0\"> </span></div></td><td class=\"c x20d y1142 wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">282<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1143 wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte esercizi<span class=\"_ _1\"></span> precedenti </div></td><td class=\"c x20c y1143 wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.619) </div></td><td class=\"c x20d y1143 wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1144 wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte corrent<span class=\"_ _1\"></span>i </div></td><td class=\"c x20c y1144 wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(4.256)  </div></td><td class=\"c x20d y1144 wda hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">292<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y1145 w24b h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>to imposte differi<span class=\"_ _1\"></span>te<span class=\"_ _3d\"> </span></div></td><td class=\"c x20c y1146 wf8 he5\"><div class=\"t m0 x23 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.764 </div></td><td class=\"c x20d y1146 wda he5\"><div class=\"t m0 x20 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.535 </div></td></tr><tr><td class=\"c x154 y1147 w24c h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">passive<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x20e y1148 wf5 hf5\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _1\"></span>ste differite pa<span class=\"_ _1\"></span>ssive </div></td><td class=\"c x20c y1148 wf8 hf5\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.424) </div></td><td class=\"c x20d y1148 wda hf5\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1149 wf5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite </div></td><td class=\"c x20c y1149 wf8 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.660) </div></td><td class=\"c x20d y1149 wda hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.407 </div></td></tr><tr><td class=\"c x20e y114a wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accertamento i<span class=\"_ _1\"></span>mposte anticipa<span class=\"_ _1\"></span>te  </div></td><td class=\"c x20c y114a wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.610) </div></td><td class=\"c x20d y114a wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.662) </div></td></tr><tr><td class=\"c x20e y114b wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _1\"></span>ste anticipate  </div></td><td class=\"c x20c y114b wf8 hee\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.687 </div></td><td class=\"c x20d y114b wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">866<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y114c wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e </div></td><td class=\"c x20c y114c wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.923) </div></td><td class=\"c x20d y114c wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(2.796) </div></td></tr><tr><td class=\"c x20e y114d wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x20c y114d wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.839) </div></td><td class=\"c x20d y114d wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.097) </div></td></tr><tr><td class=\"c x20e y114e wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale Ires corren<span class=\"_ _1\"></span>te e differita </div></td><td class=\"c x20c y114e wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.399) </div></td><td class=\"c x20d y114e wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.205) </div></td></tr><tr><td class=\"c x20e y114f wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale Irap corrente<span class=\"_ _1\"></span> e differita </div></td><td class=\"c x20c y114f wf8 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">179<span class=\"ls0\"> </span></div></td><td class=\"c x20d y114f wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">97<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1150 wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte esercizi<span class=\"_ _1\"></span> precedenti </div></td><td class=\"c x20c y1150 wf8 hee\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.619) </div></td><td class=\"c x20d y1150 wda hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1151 wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x20c y1151 wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.839) </div></td><td class=\"c x20d y1151 wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.097) </div></td></tr></table></div><div class=\"c w2 h0 gs15\"><div class=\"t m0 x4 h10 y7fc ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 y663 ff1 fs7 fc0 sc0 ls0 ws0\"> <span class=\"ff9\">L\u2019analisi <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>differenza <span class=\"_ _19\"> </span>tra  l\u2019ali<span class=\"_ _1\"></span>quota <span class=\"_ _19\"> </span>fiscale <span class=\"_ _19\"> </span>teorica <span class=\"_ _18\"> </span>IRES <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>quella <span class=\"_ _19\"> </span>eff<span class=\"_ _7\"></span>ettiva <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>la </span></div><div class=\"t m0 x0 h10 y7fd ff1 fs7 fc0 sc0 ls0 ws0\">seguente: </div></div><div class=\"gs17\"><table class=\"s w24d h17c\" id=\"_3d8c0c3d-cabb-4386-ac3c-6760442879d9\"><tr><td></td><td></td><td class=\"c x20f y1152 wf3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x210 y1152 wfa hee\"><div class=\"t m0 x94 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y10d6 w24e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _3d\"> </span></div></td><td class=\"c x212 y10d6 w24f h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x20f y1153 wfb h105\"><div class=\"t m0 x29 ha ybd5 ff4 fs5 fc0 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x213 y1153 wfc h105\"><div class=\"t m0 x19 ha ybd5 ff4 fs5 fc0 sc0 ls0 ws0\">Imposta </div></td><td></td><td></td><td class=\"c x211 y1155 w250 h17d\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _3d\"> </span></div><div class=\"t m0 x214 ha y1154 ff4 fs5 fc0 sc0 ls0 ws0\">Imponibile<span class=\"_ _3d\"> </span></div><div class=\"t m0 x215 ha y1154 ff4 fs5 fc0 sc0 ls0 ws0\">Imposta<span class=\"_ _3d\"> </span></div></td><td class=\"c x212 y1155 w251 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1156 wf9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _1\"></span> imposte </div></td><td class=\"c x20f y1156 wfb hee\"><div class=\"t m0 x66 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">352<span class=\"ls0\"> </span></div></td><td class=\"c x213 y1156 wfc hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">84<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1156 wfd hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24,0% </div></td><td class=\"c x210 y1156 wce hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">15.134 </div></td><td class=\"c x217 y1156 wfc hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.632 </div></td><td class=\"c x218 y1156 wfe hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24,0% </div></td></tr><tr><td class=\"c x154 y1157 w252 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Differenze permane<span class=\"_ _1\"></span>nti in aume<span class=\"_ _1\"></span>nto<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y10e8 w253 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(diminuzione):<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1158 wf9 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x20f y1158 wfb hee\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(17.954)  </div></td><td class=\"c x213 y1158 wfc hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.309) </div></td><td></td><td class=\"c x210 y1158 wce hee\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(16.304)  </div></td><td class=\"c x217 y1158 wfc hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.913) </div></td><td></td></tr><tr><td class=\"c x1ac y1159 wf9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre Differen<span class=\"_ _1\"></span>ze permanenti   </div></td><td class=\"c x20f y1159 wfb hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.438  </div></td><td class=\"c x213 y1159 wfc hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">825<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x210 y1159 wce hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.850)  </div></td><td class=\"c x217 y1159 wfc hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(924)<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y115a wf9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Ires corrente<span class=\"_ _1\"></span> e differita<span class=\"_ _1\"></span> </div></td><td class=\"c x20f y115a wfb hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(14.164)  </div></td><td class=\"c x213 y115a wfc hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(3.399) </div></td><td class=\"c x216 y115a wfd hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-965,6% </div></td><td class=\"c x210 y115a wce hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(5.020)  </div></td><td class=\"c x217 y115a wfc hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.205) </div></td><td class=\"c x218 y115a wfe hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-8,0%<span class=\"_ _3d\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs15\"><div class=\"t m0 x0 h10 y156 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h40 yb77 ffb fs7 fc1 sc0 ls2 ws0\">7.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Rimanenze </span></div><div class=\"t m0 x4 h10 y501 ff1 fs7 fc0 sc0 ls0 ws0\">Le <span class=\"_ _1\"></span>rimanenze<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _1\"></span><span class=\"ls2\">2024<span class=\"ls0\"> <span class=\"_ _1\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a 2,<span class=\"_ _1\"></span><span class=\"ls2\">05<span class=\"ls0\"> <span class=\"_ _1\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _3\"></span>(<span class=\"_ _7\"></span><span class=\"ls9\">2,<span class=\"ls2\">18</span></span> <span class=\"_ _1\"></span>milioni <span class=\"_ _3\"></span>di E<span class=\"_ _1\"></span>uro </span></span></span></span></div><div class=\"t m0 x0 h10 ybd8 ff1 fs7 fc0 sc0 ls0 ws0\">al <span class=\"_ _4\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls2\">2023<span class=\"_ _1\"></span><span class=\"ls0\">) <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rappresen<span class=\"_ _1\"></span>tate <span class=\"_ _7\"></span>esclusivamente <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>m<span class=\"_ _7\"></span>aterie <span class=\"_ _7\"></span>prime <span class=\"_ _7\"></span>(in <span class=\"_ _4\"></span>prevalenza<span class=\"_ _3\"></span> </span></span></div><div class=\"t m0 x0 h10 ybd9 ff1 fs7 fc0 sc0 ls0 ws0\">carta e inchiostro)<span class=\"_ _1\"></span>, sussidi<span class=\"_ _1\"></span>arie e di consumo<span class=\"_ _1\"></span>. <span class=\"_ _39\"> </span>  </div><div class=\"t m0 x4 h10 y992 ff1 fs7 fc0 sc0 ls0 ws0\">La <span class=\"_ _16\"></span>variazione <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>rimanenze<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>imputata <span class=\"_ _16\"></span>a <span class=\"_ _3\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _3\"></span>negativa <span class=\"_ _3\"></span>per <span class=\"_ _16\"></span>1<span class=\"ls2\">25</span> <span class=\"_ _3\"></span>mila <span class=\"_ _16\"></span>Euro </div><div class=\"t m0 x0 h10 ybda ff1 fs7 fc0 sc0 ls0 ws0\">ed <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _7\"></span>inserita <span class=\"_ _4\"></span>nella <span class=\"_ _7\"></span>voce <span class=\"_ _4\"></span>Costo <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>materie <span class=\"_ _7\"></span>prime <span class=\"_ _7\"></span>(<span class=\"_ _7\"></span>vedi <span class=\"_ _4\"></span>Nota <span class=\"_ _7\"></span>n. <span class=\"_ _4\"></span><span class=\"ls2\">20</span>). <span class=\"_ _7\"></span>I<span class=\"_ _7\"></span>l <span class=\"_ _7\"></span>valore <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>realizzo </div><div class=\"t m0 x0 h10 ybdb ff1 fs7 fc0 sc0 ls0 ws0\">delle rimanenze \u00e8<span class=\"_ _1\"></span> in linea con quello isc<span class=\"_ _1\"></span>ritto in bil<span class=\"_ _1\"></span>ancio. </div><div class=\"t m0 x4 h10 ybdc ff1 fs7 fc0 sc0 ls0 ws0\">Non ci sono rimanenze<span class=\"_ _1\"></span> impegnate<span class=\"_ _1\"></span> a garanzia di <span class=\"_ _1\"></span>passivit\u00e0. </div><div class=\"t m0 x0 h2 ybdd ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h40 ybde ffb fs7 fc1 sc0 ls2 ws0\">8.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Crediti comme<span class=\"_ _1\"></span>rciali </span></div><div class=\"t m0 x0 h10 ybdf ff1 fs7 fc0 sc0 ls0 ws0\">La voce \u00e8 cos\u00ec compos<span class=\"_ _1\"></span>ta: </div></div><div class=\"gs14\"><table class=\"s w254 h17e\" id=\"_a0733116-f345-4cd5-acf1-6ebbb31b3c70\"><tr><td></td><td class=\"c x219 y115b w101 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21a y115b w102 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20a y115c w100 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _1\"></span>clienti </div></td><td class=\"c x219 y115c w101 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">44.023  </div></td><td class=\"c x21a y115c w102 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">41.323  </div></td></tr><tr><td class=\"c x20a y115d w100 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo svalutazione<span class=\"_ _1\"></span> crediti <span class=\"_ _1\"></span>verso clienti </div></td><td class=\"c x219 y115d w101 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.806)  </div></td><td class=\"c x21a y115d w102 hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(5.495)  </div></td></tr><tr><td class=\"c x20a y115e w100 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Crediti verso cl<span class=\"_ _1\"></span>ienti </div></td><td class=\"c x219 y115e w101 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.218  </div></td><td class=\"c x21a y115e w102 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.828  </div></td></tr><tr><td class=\"c x20a y115f w100 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _1\"></span>correlate </div></td><td class=\"c x219 y115f w101 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">62 <span class=\"ls0\"> </span></div></td><td class=\"c x21a y115f w102 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">105 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20a y1160 w100 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale crediti<span class=\"_ _1\"></span> commerciali </div></td><td class=\"c x219 y1160 w101 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.280  </div></td><td class=\"c x21a y1160 w102 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.933  </div></td></tr></table></div><div class=\"c w2 h0 gs19\"><div class=\"t m0 x4 h10 y833 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 ybe1 ff1 fs7 fc0 sc0 ls0 ws0\">I <span class=\"_ _4\"></span>crediti <span class=\"_ _17\"></span>ver<span class=\"_ _1\"></span>so <span class=\"_ _4\"></span>clienti <span class=\"_ _4\"></span>derivano <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>quasi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>to<span class=\"_ _1\"></span>talit\u00e0 <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>raccolta <span class=\"_ _4\"></span>pubblicitaria <span class=\"_ _4\"></span>operata </div><div class=\"t m0 x0 h10 y9ac ff1 fs7 fc0 sc0 ls0 ws0\">dal  Gruppo  tramite <span class=\"_ _5\"> </span>la  Piemme  SpA <span class=\"_ _5\"> </span>concessio<span class=\"_ _1\"></span>naria  di  pubblicit\u00e0  (<span class=\"_ _7\"></span>37,8  milioni  di <span class=\"_ _5\"> </span>Euro<span class=\"lsa\">).</span>         <span class=\"_ _1\"></span>                    </div><div class=\"t m0 x0 h10 ybe2 ff1 fs7 fc0 sc0 ls17 ws0\">Si<span class=\"ls0\"> <span class=\"_ _13\"></span><span class=\"ff9\">evidenzi<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>che <span class=\"_ _17\"></span>il <span class=\"_ _13\"> </span>valor<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>mmerciali,<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>rettifica<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>per <span class=\"_ _13\"> </span>l\u2019importo<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>relativo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>ondo </span></span></div><div class=\"t m0 x0 h10 ybe3 ff1 fs7 fc0 sc0 ls0 ws0\">svalutazione, approssi<span class=\"_ _1\"></span>ma il<span class=\"_ _1\"></span> <span class=\"ff8\">fair value</span> degli stessi<span class=\"_ _1\"></span>. </div><div class=\"t m0 x4 h10 ybe4 ff1 fs7 fc0 sc0 ls0 ws0\">Il <span class=\"_ _7\"></span>Gruppo <span class=\"_ _7\"></span>presenta una <span class=\"_ _7\"></span>clientela <span class=\"_ _7\"></span>molto <span class=\"_ _7\"></span>frammenta<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>non <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>esposizioni significative </div><div class=\"t m0 x0 h10 ybe5 ff1 fs7 fc0 sc0 ls0 ws0\">verso <span class=\"_ _19\"> </span>singoli <span class=\"_ _19\"> </span>clienti. <span class=\"_ _19\"> </span>Ci\u00f2 <span class=\"_ _19\"> </span>posto, <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>precisa <span class=\"_ _19\"> </span>che <span class=\"_ _18\"> </span>la <span class=\"_ _19\"> </span>stima <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Fondo <span class=\"_ _19\"> </span>svalutazion<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>crediti <span class=\"_ _19\"> </span>\u00e8 </div><div class=\"t m0 x0 h10 ybe6 ff1 fs7 fc0 sc0 ls0 ws0\">effettuata,  in  considerazione  della  frammentariet\u00e0  delle  posizioni  creditorie,  mediante  la </div><div class=\"t m0 x0 h1e y2a1 ff9 fs7 fc0 sc0 ls0 ws0\">valutazione <span class=\"_ _1\"></span>dell\u2019<span class=\"_ _1\"></span>esigibilit\u00e0 <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>crediti<span class=\"_ _1\"></span> suddi<span class=\"_ _1\"></span>visi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>masse <span class=\"_ _1\"></span>omogenee<span class=\"_ _1\"></span> facen<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ricorso <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>analisi<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 y2a2 ff1 fs7 fc0 sc0 ls0 ws0\">storico-statistiche<span class=\"_ _1\"></span>  che  evidenzian<span class=\"_ _1\"></span>o  la  probabilit\u00e0  di  recupero<span class=\"_ _1\"></span>  degli  stessi.  Il  processo<span class=\"_ _1\"></span>  di </div><div class=\"t m0 x0 h10 ybe7 ff1 fs7 fc0 sc0 ls0 ws0\">svalutazione <span class=\"_ _16\"></span>prevede <span class=\"_ _3\"></span>peraltro <span class=\"_ _16\"></span>che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>svalutazione <span class=\"_ _16\"></span>individuale <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>singole <span class=\"_ _16\"></span>posizioni </div><div class=\"t m0 x0 h10 ybe8 ff1 fs7 fc0 sc0 ls0 ws0\">commerciali <span class=\"_ _13\"></span>di <span class=\"_ _15\"> </span>importo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>significativo <span class=\"_ _13\"> </span>e <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>le <span class=\"_ _13\"></span>quali <span class=\"_ _13\"></span>sia <span class=\"_ _15\"> </span>rilevata <span class=\"_ _13\"> </span>un<span class=\"_ _7\"></span>a <span class=\"_ _13\"> </span>probabile <span class=\"_ _13\"> </span>condizione <span class=\"_ _15\"> </span>di </div><div class=\"t m0 x0 h10 ybe9 ff1 fs7 fc0 sc0 ls0 ws0\">insolvenza.  </div><div class=\"t m0 x4 h10 ybea ff1 fs7 fc0 sc0 ls0 ws0\">Nella seguente tabell<span class=\"_ _1\"></span>a \u00e8 fornito il dettaglio dei credi<span class=\"_ _1\"></span>ti commerciali per fasc<span class=\"_ _1\"></span>e di scaduto </div><div class=\"t m0 x0 h10 ybeb ff1 fs7 fc0 sc0 ls0 ws0\">al 31 dicembre <span class=\"ls2\">2024</span> ed <span class=\"_ _1\"></span>al 31 dicembre <span class=\"ls2\">2023</span>.<span class=\"_ _1\"></span> </div><div class=\"t m0 x4 h10 ybec ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs1a\"><table class=\"s w255 h17f\" id=\"_bdd6a7ac-6394-48bb-a6e7-299bcd18a958\"><tr><td></td><td class=\"c x21b y1161 w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21c y1161 w104 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y1162 w2f hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">A scadere </div></td><td class=\"c x21b y1162 w103 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">27.613 </div></td><td class=\"c x21c y1162 w104 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">22.139 </div></td></tr><tr><td class=\"c x1ac y1163 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1-30 gg </div></td><td class=\"c x21b y1163 w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.185 </div></td><td class=\"c x21c y1163 w104 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.952 </div></td></tr><tr><td class=\"c x1ac y1164 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">30<span class=\"ls0\">-60 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x21b y1164 w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.684 </div></td><td class=\"c x21c y1164 w104 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.525 </div></td></tr><tr><td class=\"c x1ac y1165 w2f hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">60<span class=\"ls0\">-90 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x21b y1165 w103 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">933<span class=\"ls0\"> </span></div></td><td class=\"c x21c y1165 w104 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">875<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1166 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">oltre 90 gg </div></td><td class=\"c x21b y1166 w103 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.608 </div></td><td class=\"c x21c y1166 w104 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">11.832 </div></td></tr><tr><td class=\"c x1ac y1167 w2f hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Scaduto </div></td><td class=\"c x21b y1167 w103 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">16.410 </div></td><td class=\"c x21c y1167 w104 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">19.184 </div></td></tr><tr><td class=\"c x1ac y1168 w2f hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Valore Lor<span class=\"_ _1\"></span>do </div></td><td class=\"c x21b y1168 w103 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">44.023 </div></td><td class=\"c x21c y1168 w104 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">41.323 </div></td></tr><tr><td class=\"c x1ac y1169 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo svalutazione<span class=\"_ _1\"></span> crediti <span class=\"_ _1\"></span>verso clienti </div></td><td class=\"c x21b y1169 w103 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.806) </div></td><td class=\"c x21c y1169 w104 hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(5.495) </div></td></tr><tr><td class=\"c x1ac y116a w2f hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Crediti verso cl<span class=\"_ _1\"></span>ienti </div></td><td class=\"c x21b y116a w103 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.218 </div></td><td class=\"c x21c y116a w104 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.828 </div></td></tr></table></div><div class=\"c w2 h0 gs19\"><div class=\"t m0 x4 h40 ybf3 ffb fs7 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h40 ybf4 ffb fs7 fc1 sc0 ls2 ws0\">9.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie corr<span class=\"_ _1\"></span>enti </span></div><div class=\"t m0 x4 h10 ybf5 ff1 fs7 fc0 sc0 ls0 ws0\">Le attivi<span class=\"_ _1\"></span>t\u00e0 finanzi<span class=\"_ _1\"></span>arie corr<span class=\"_ _1\"></span>enti, pari a<span class=\"_ _1\"></span> 19,8<span class=\"_ _1\"></span> milioni<span class=\"_ _1\"></span> di Euro,<span class=\"_ _1\"></span> sono<span class=\"_ _1\"></span> costituite<span class=\"_ _1\"></span> pri<span class=\"_ _1\"></span>ncipalmente<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 ybf6 ff1 fs7 fc0 sc0 ls2 ws0\">da <span class=\"ls0\">contratti di Pronti con<span class=\"_ _1\"></span>tro ter<span class=\"_ _1\"></span>mine. </span></div><div class=\"t m0 x0 h4 ybf7 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h40 ybf8 ffb fs7 fc1 sc0 ls2 ws0\">10.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altre attiv<span class=\"_ _1\"></span>it\u00e0 correnti </span></div><div class=\"t m0 x4 h10 y620 ff1 fs7 fc0 sc0 ls0 ws0\">La voce \u00e8 cos\u00ec compos<span class=\"_ _1\"></span>ta: </div><div class=\"t m0 x4 h10 y1ad ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 ybf9 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs1c\"><table class=\"s w256 h17e\" id=\"_22a7afc0-aaf3-48c2-b267-5ab1d9a7e664\"><tr><td></td><td class=\"c x21d y115b w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21e y115b wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y115c w106 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso il pe<span class=\"_ _1\"></span>rsonale </div></td><td class=\"c x21d y115c w107 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x21e y115c wda hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">16<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y115d w106 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _1\"></span>Erario per IV<span class=\"_ _1\"></span>A </div></td><td class=\"c x21d y115d w107 hdf\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">116 </span> </div></td><td class=\"c x21e y115d wda hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              <span class=\"ls8\">57 </span> </div></td></tr><tr><td class=\"c x1ac y115e w106 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso al<span class=\"_ _1\"></span>tri </div></td><td class=\"c x21d y115e w107 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">     11.370  </div></td><td class=\"c x21e y115e wda hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">         3.876  </div></td></tr><tr><td class=\"c x1ac y115f w106 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti per cos<span class=\"_ _1\"></span>ti anticipati </div></td><td class=\"c x21d y115f w107 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">592<span class=\"ls0\"> </span></div></td><td class=\"c x21e y115f wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">42<span class=\"ls0\">6</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1160 w106 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altre att<span class=\"_ _1\"></span>ivit\u00e0 correnti </div></td><td class=\"c x21d y1160 w107 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">12.091 </div></td><td class=\"c x21e y1160 wda hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">4.375 </div></td></tr></table></div><div class=\"c w2 h0 gs1d\"><div class=\"t m0 x0 h10 y833 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h10 ybfa ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h40 ybfb ffb fs7 fc1 sc0 ls2 ws0\">11.<span class=\"ls0\"> <span class=\"_ _1\"></span>Disponibi<span class=\"_ _1\"></span>lit\u00e0 liquide<span class=\"_ _1\"></span> e mezzi equivalenti<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x4 h10 ybfc ff1 fs7 fc0 sc0 ls0 ws0\">Il dettaglio dell<span class=\"_ _1\"></span>e Disponibil<span class=\"_ _1\"></span>it\u00e0 liquide e Mezzi equiv<span class=\"_ _1\"></span>alenti \u00e8 il seguente:<span class=\"_ _1\"></span> </div></div><div class=\"gs1e\"><table class=\"s w257 h180\" id=\"_7348b732-b48d-441d-8a38-ed901dea72af\"><tr><td></td><td class=\"c x21f y116b w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x220 y116b we3 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y116c w108 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Depositi bancari e<span class=\"_ _1\"></span> postali </div></td><td class=\"c x21f y116c w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.951  </div></td><td class=\"c x220 y116c we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.025  </div></td></tr><tr><td class=\"c x1ac y116d w108 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Denaro e valori <span class=\"_ _1\"></span>in cassa </div></td><td class=\"c x21f y116d w103 hf1\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x220 y116d we3 hf1\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">16<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y116e w258 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale disponib<span class=\"_ _1\"></span>ilit\u00e0 liquide<span class=\"_ _1\"></span> e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 yf67 w259 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">mezzi equivalent<span class=\"_ _1\"></span>i<span class=\"_ _3d\"> </span></div></td><td class=\"c x21f y116f w103 he7\"><div class=\"t m0 x54 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">3.966 </div></td><td class=\"c x220 y116f we3 he7\"><div class=\"t m0 x20 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">16.041 </div></td></tr></table></div><div class=\"c w2 h0 gs1d\"><div class=\"t m0 x0 h10 y24b ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h10 y99d ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h36 yc00 ff8 fs7 fc1 sc0 ls0 ws0\">Posizione finanzi<span class=\"_ _1\"></span>aria netta </div><div class=\"t m0 x4 h1e yc01 ff9 fs7 fc0 sc0 ls0 ws0\">Si fornisce di segui<span class=\"_ _1\"></span>to il dettaglio del<span class=\"_ _1\"></span>l\u2019indebi<span class=\"_ _1\"></span>tamento netto a breve<span class=\"_ _1\"></span>, a medio <span class=\"_ _1\"></span>e a lungo </div><div class=\"t m0 x0 h10 yc02 ff1 fs7 fc0 sc0 ls0 ws0\">termine, cos\u00ec co<span class=\"_ _1\"></span>me raccomanda<span class=\"_ _1\"></span>to dalla comunic<span class=\"_ _1\"></span>azione Consob n.<span class=\"_ _1\"></span> 6064293 del<span class=\"_ _1\"></span> 28 luglio </div><div class=\"t m0 x0 h10 yc03 ff1 fs7 fc0 sc0 ls0 ws0\">2006 aggiornata sul<span class=\"_ _1\"></span>la base del Ri<span class=\"_ _1\"></span>chiamo di at<span class=\"_ _1\"></span>tenzione n. 5/21<span class=\"_ _1\"></span> del 29 april<span class=\"_ _1\"></span>e <span class=\"ls2\">202</span>1: </div><div class=\"t m0 x4 h10 yc04 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs1f\"><table class=\"s w25a h181\" id=\"_521aec45-45a9-489e-a98a-ad5d59f61604\"><tr><td class=\"c x222 y1170 w109 hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">In migliaia di Euro<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x223 y1170 w10a hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x224 y1170 w10b hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x222 y1171 w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">A. Disponibilit\u00e0 liq<span class=\"_ _1\"></span>uide </div></td><td></td><td></td><td></td><td class=\"c x223 y1171 w10a hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.966 </div></td><td class=\"c x224 y1171 w10b hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.041 </div></td></tr><tr><td class=\"c x222 y1172 w109 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">B. Mezzi equiva<span class=\"_ _1\"></span>lenti a dispon<span class=\"_ _1\"></span>ibilit\u00e0 liquide </div></td><td></td><td></td><td></td><td class=\"c x223 y1172 w10a hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y1172 w10b hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x222 y1173 w109 he7\"><div class=\"t m0 x19 hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">C. Altre attivi<span class=\"_ _1\"></span>t\u00e0 finanziarie corr<span class=\"_ _1\"></span>enti </div></td><td></td><td></td><td></td><td class=\"c x223 y1173 w10a he7\"><div class=\"t m0 x2a hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">19.833  </div></td><td class=\"c x224 y1173 w10b he7\"><div class=\"t m0 x2a hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.162  </div></td></tr><tr><td class=\"c x222 y1174 w109 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">D. Liquidit\u00e0 (A<span class=\"_ _1\"></span>)+(B)+(<span class=\"_ _1\"></span>C) </div></td><td></td><td></td><td></td><td class=\"c x223 y1174 w10a hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">23.799 </div></td><td class=\"c x224 y1174 w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">34.203 </div></td></tr><tr><td></td><td></td><td class=\"c x222 y1175 w109 hf4\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y1175 w10a hf4\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y1175 w10b hf4\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x222 y1176 w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">E. Debito finanz<span class=\"_ _1\"></span>iario corrente </div></td><td></td><td></td><td></td><td class=\"c x223 y1176 w10a hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">13.936 </div></td><td class=\"c x224 y1176 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.614 </div></td></tr><tr><td></td><td></td><td class=\"c x222 y1177 w109 hee\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y1177 w10a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y1177 w10b hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">                 -  </div></td></tr><tr><td class=\"c x222 y1178 w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">F. Parte corren<span class=\"_ _1\"></span>te del debito<span class=\"_ _1\"></span> finanziario no<span class=\"_ _1\"></span>n corrente </div></td><td></td><td></td><td></td><td class=\"c x223 y1178 w10a hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.958 </div></td><td class=\"c x224 y1178 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.286 </div></td></tr><tr><td class=\"c x222 y1179 w109 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">G. Indebitamento<span class=\"_ _1\"></span> finanziario cor<span class=\"_ _1\"></span>rente (E)+(F)<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x223 y1179 w10a hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">17.894 </div></td><td class=\"c x224 y1179 w10b hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.899 </div></td></tr><tr><td></td><td></td><td class=\"c x222 y117a w109 hee\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y117a w10a hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         3.189  </div></td><td class=\"c x224 y117a w10b hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         3.085  </div></td></tr><tr><td class=\"c x222 y117b w109 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">H. Indebitamento<span class=\"_ _1\"></span> finanziario<span class=\"_ _1\"></span> corrente netto (G)-<span class=\"ls30\">(D)</span> </div></td><td></td><td></td><td></td><td class=\"c x223 y117b w10a hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(5.905) </div></td><td class=\"c x224 y117b w10b hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(22.303) </div></td></tr><tr><td class=\"c x222 y117c w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">I. Debito finanziario<span class=\"_ _1\"></span> non corr<span class=\"_ _1\"></span>ente </div></td><td></td><td></td><td></td><td class=\"c x223 y117c w10a hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.624 </div></td><td class=\"c x224 y117c w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9.606 </div></td></tr><tr><td class=\"c x222 y117d w109 hf6\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">J. Strumenti di debi<span class=\"_ _1\"></span>to </div></td><td></td><td></td><td></td><td class=\"c x223 y117d w10a hf6\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y117d w10b hf6\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x222 y117e w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">K. Debiti commer<span class=\"_ _1\"></span>ciali e altri de<span class=\"_ _1\"></span>biti non corr<span class=\"_ _1\"></span>enti </div></td><td></td><td></td><td></td><td class=\"c x223 y117e w10a hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -  </div></td><td class=\"c x224 y117e w10b hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -  </div></td></tr><tr><td class=\"c x154 y117f w25b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">L. <span class=\"_ _1d\"> </span>Indeb<span class=\"_ _1\"></span>itamento<span class=\"_ _3d\"> </span></div></td><td class=\"c x225 y117f w25c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _3d\"> </span></div></td><td class=\"c x226 y117f w25d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">non<span class=\"_ _3d\"> </span></div></td><td class=\"c x227 y117f w25e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">corrent<span class=\"_ _1\"></span>e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y1180 w25f h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(I)+(J)+(K<span class=\"_ _1\"></span>)</div></td><td></td><td></td><td></td><td class=\"c x223 y1181 w10a he6\"><div class=\"t m0 x2a ha y993 ff4 fs5 fc0 sc0 ls0 ws0\">          </div><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.624  </div></td><td class=\"c x224 y1181 w10b he6\"><div class=\"t m0 x2a ha y993 ff4 fs5 fc0 sc0 ls0 ws0\">          </div><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.606  </div></td></tr><tr><td></td><td></td><td class=\"c x222 y1182 w109 hdf\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y1182 w10a hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         7.544  </div></td><td class=\"c x224 y1182 w10b hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         8.395  </div></td></tr><tr><td class=\"c x222 y1183 w109 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">M. Totale indebita<span class=\"_ _1\"></span>mento finan<span class=\"_ _1\"></span>ziario (H + L) </div></td><td></td><td></td><td></td><td class=\"c x223 y1183 w10a hf4\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.719 </div></td><td class=\"c x224 y1183 w10b hf4\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(12.698) </div></td></tr></table></div><div class=\"c w2 h0 gs1d\"><div class=\"t m0 x4 h10 ybf7 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 y7be ff1 fs7 fc0 sc0 ls0 ws0\">La <span class=\"_ _13\"></span>posizione <span class=\"_ _13\"></span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _13\"></span>netta <span class=\"_ _13\"></span>risul<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>pari <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>2,7 <span class=\"_ _13\"></span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _13\"></span>Euro, <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>decrem<span class=\"_ _1\"></span>ento <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>15,4 </div><div class=\"t m0 x0 h10 y7d4 ff1 fs7 fc0 sc0 ls0 ws0\">milioni <span class=\"_ _1\"></span>di Euro<span class=\"_ _1\"></span> rispe<span class=\"_ _1\"></span>tto al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"ls2\">2023</span> <span class=\"_ _1\"></span>(12,7 <span class=\"_ _1\"></span>mila E<span class=\"_ _1\"></span>uro po<span class=\"_ _1\"></span>sitivi) <span class=\"_ _1\"></span>princip<span class=\"_ _1\"></span>almente pe<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>ffetto </div><div class=\"t m0 x0 h10 yc12 ff1 fs7 fc0 sc0 ls0 ws0\">degli <span class=\"_ _17\"></span>acquisti <span class=\"_ _13\"></span>netti <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>quotate <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>obbli<span class=\"_ _1\"></span>gazioni <span class=\"_ _17\"></span>per <span class=\"_ _13\"></span>25,8 <span class=\"_ _13\"></span>milion<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>Euro <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>videndi<span class=\"_ _3d\"> </span><span class=\"_ _1\"></span> </div></div>distribuiti <span class=\"_ _4\"></span>per <span class=\"_ _7\"></span>4,3 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro, <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span><span class=\"ls2\">de</span><span class=\"ff9\">ll\u2019incasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span></span>dividendi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>quotate <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>18,9<span class=\"_ _1\"></span> milioni di Euro.<span class=\"_ _1\"></span>  <span class=\"_ _32\"> </span> <span class=\"_ _30\"> </span><span class=\"ff9\">Il tasso di i<span class=\"_ _1\"></span>nteresse at<span class=\"_ _1\"></span>tivo medio sul<span class=\"_ _1\"></span>le giacenze p<span class=\"_ _1\"></span>er l\u2019anno <span class=\"ff1 ls2\">2024<span class=\"ls0\"> \u00e8 stato pa<span class=\"_ _1\"></span>ri a 3,1%. </span></span></span> <span class=\"_ _32\"> </span> <span class=\"_ _30\"> </span>Per <span class=\"_ _4\"></span>quanto <span class=\"_ _7\"></span>riguarda <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>variabi<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>disponibilit\u00e0 <span class=\"_ _4\"></span>liquide, <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>incremento <span class=\"_ _4\"></span>annuo<span class=\"_ _1\"></span> dei <span class=\"_ _4\"></span>tassi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>interesse <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>ri <span class=\"_ _4\"></span>all\u2019<span class=\"_ _1\"></span>1%, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pari<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>variabil<span class=\"_ _1\"></span>i, <span class=\"_ _4\"></span>avrebbe <span class=\"_ _4\"></span>avu<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>un <span class=\"_ _4\"></span>impatto <span class=\"_ _4\"></span>positivo<span class=\"_ _1\"></span> sull\u2019utile <span class=\"_ _3\"></span>ante imposte <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"ff1 ls2\">27<span class=\"ls0\"> <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>ila <span class=\"_ _1\"></span>Eu<span class=\"_ _1\"></span>ro. U<span class=\"_ _1\"></span>n dec<span class=\"_ _1\"></span>remento <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>tassi di <span class=\"_ _1\"></span>interess<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dello <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>esso <span class=\"_ _1\"></span>livel<span class=\"_ _1\"></span>lo </span></span>avrebbe avuto<span class=\"_ _1\"></span> un corrisponde<span class=\"_ _1\"></span>nte impatto nega<span class=\"_ _1\"></span>tivo.<span class=\"_ _3d\"> </span>PATRIMONIO N<span class=\"_ _1\"></span>ETTO E<span class=\"_ _1\"></span> PASSIVIT\u00c0  12.<span class=\"ls0\"> <span class=\"_ _1\"></span>Patrimonio<span class=\"_ _1\"></span> Netto </span>Riconcilazione<span class=\"_ _1\"></span> dei movimenti<span class=\"_ _1\"></span> di capitale e <span class=\"_ _1\"></span>riserve  <span class=\"_ _38\"> </span>Le <span class=\"_ _7\"></span>movimentazioni <span class=\"_ _7\"></span>intervenute <span class=\"_ _7\"></span>nei <span class=\"_ _7\"></span>conti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Patrimonio <span class=\"_ _7\"></span>netto <span class=\"_ _7\"></span>consolidato <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>dicembre 2024<span class=\"ls0\"> </span>e 2023<span class=\"ls0\"> sono evidenzi<span class=\"_ _1\"></span>ate nei prospetti di bi<span class=\"_ _1\"></span>lancio. </span>Capitale sociale<span class=\"_ _1\"></span>  <span class=\"_ _38\"> </span>Il <span class=\"_ _4\"></span>capitale <span class=\"_ _7\"></span>sociale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>1<span class=\"_ _1\"></span>25 <span class=\"_ _4\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro, <span class=\"_ _4\"></span>costitui<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>n. <span class=\"_ _4\"></span>125.000<span class=\"_ _1\"></span>.000 <span class=\"_ _4\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>ordinarie<span class=\"_ _1\"></span> del valore nomina<span class=\"_ _1\"></span>le di Euro 1 cadau<span class=\"_ _1\"></span>na.   <span class=\"_ _38\"> </span>Tutte le <span class=\"_ _7\"></span>azioni ordinarie<span class=\"_ _1\"></span> emesse <span class=\"_ _7\"></span>sono interament<span class=\"_ _1\"></span>e versate. Non <span class=\"_ _7\"></span>esistono azioni gravate da <span class=\"_ _13\"></span>vincoli <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>restrizioni <span class=\"_ _13\"></span>nell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>distribuzione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>dividendi. <span class=\"_ _13\"> </span>Al <span class=\"_ _15\"> </span>31 <span class=\"_ _13\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _13\"></span>2024 <span class=\"_ _13\"></span>la <span class=\"_ _13\"> </span>Caltagirone Editore SpA <span class=\"_ _1\"></span>ha in <span class=\"_ _1\"></span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _1\"></span>n. 18.209.738 azi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>proprie pari<span class=\"_ _1\"></span> al 14,<span class=\"ls2\">57<span class=\"_ _1\"></span><span class=\"ls0\">% del<span class=\"_ _1\"></span> capitale soci<span class=\"_ _1\"></span>ale <span class=\"ls1\">il </span></span></span>cui <span class=\"_ _1\"></span>valore, pa<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>a 23<span class=\"_ _1\"></span><span class=\"ls6\">,6<span class=\"ls0\"> <span class=\"_ _3\"></span>milioni di<span class=\"_ _1\"></span> Euro, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>iscritt<span class=\"_ _1\"></span>o a <span class=\"_ _3\"></span>riduzione del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _1\"></span>netto ed<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _3\"></span>stata </span></span>costituita specifica<span class=\"_ _1\"></span> riserv<span class=\"_ _1\"></span>a vincolata. Riserve <table class=\"s w260 h182\" id=\"_baf79f47-7512-40bd-a5e2-5240e9d499cb\"><tr><td></td><td class=\"c x21d y1184 w10e hf5\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x228 y1184 w10f hf5\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y1185 w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Capitale Sociale<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y1185 w110 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">125.000 </div></td><td class=\"c x228 y1185 w111 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">125.000 </div></td></tr><tr><td class=\"c x1ac y1186 w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Costi di emissione <span class=\"_ _1\"></span>capitale soc<span class=\"_ _1\"></span>iale </div></td><td class=\"c x21d y1186 w110 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(18.865) </div></td><td class=\"c x228 y1186 w111 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(18.865) </div></td></tr><tr><td class=\"c x1ac y1187 w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Sovra<span class=\"_ _1\"></span>pprezzo azioni </div></td><td class=\"c x21d y1187 w110 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">459.126 </div></td><td class=\"c x228 y1187 w111 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">459.126 </div></td></tr><tr><td class=\"c x1ac y1188 w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva legale<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y1188 w110 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">25.000 </div></td><td class=\"c x228 y1188 w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">25.000 </div></td></tr><tr><td class=\"c x1ac y1189 w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azioni proprie </div></td><td class=\"c x21d y1189 w110 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(23.641) </div></td><td class=\"c x228 y1189 w111 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(23.641) </div></td></tr><tr><td class=\"c x1ac y118a w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva acqui<span class=\"_ _1\"></span>sto azioni prop<span class=\"_ _1\"></span>rie </div></td><td class=\"c x21d y118a w110 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">23.641 </div></td><td class=\"c x228 y118a w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">23.641 </div></td></tr><tr><td class=\"c x1ac y118b w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y118b w110 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">126.010 </div></td><td class=\"c x228 y118b w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">41.836 </div></td></tr><tr><td class=\"c x1ac y118c w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva TFR IA<span class=\"_ _1\"></span>S 19 </div></td><td class=\"c x21d y118c w110 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(2.069) </div></td><td class=\"c x228 y118c w111 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(2.086) </div></td></tr><tr><td class=\"c x1ac y118d w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre Riserve FT<span class=\"_ _1\"></span>A </div></td><td class=\"c x21d y118d w110 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.208 </div></td><td class=\"c x228 y118d w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.209 </div></td></tr><tr><td class=\"c x1ac y118e w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risultati netti po<span class=\"_ _1\"></span>rtati a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x21d y118e w110 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(213.831) </div></td><td class=\"c x228 y118e w111 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(229.077) </div></td></tr><tr><td class=\"c x1ac y118f w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risultato del per<span class=\"_ _1\"></span>iodo </div></td><td class=\"c x21d y118f w110 hee\"><div class=\"t m0 xdf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.191 </div></td><td class=\"c x228 y118f w111 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.231 </div></td></tr><tr><td class=\"c x1ac y1190 w10d hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale P.Netto<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y1190 w10e hdf\"><div class=\"t m0 x6d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">526.769 </div></td><td class=\"c x228 y1190 w10f hdf\"><div class=\"t m0 x6d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">435.373 </div></td></tr></table> <span class=\"_ _38\"> </span>La <span class=\"_ _17\"></span>riserva<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value <span class=\"_ _17\"></span></span>(pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>maggiori <span class=\"_ _4\"></span>dettagli <span class=\"_ _17\"></span>si <span class=\"_ _4\"></span>rinvia <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>Nota <span class=\"_ _17\"></span>n. <span class=\"_ _17\"></span>4)<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>positiva <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span><span class=\"ls2\">126</span> milioni <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Euro<span class=\"ff9\">, <span class=\"_ _7\"></span>include <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>variazione <span class=\"_ _7\"></span>netta <span class=\"_ _7\"></span>dell\u2019esercizio,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff1\">positiva<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>84<span class=\"_ _1\"></span>,2 <span class=\"_ _7\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>Euro, <span class=\"_ _7\"></span>per<span class=\"_ _1\"></span> </span></span>adeguare al valo<span class=\"_ _1\"></span>re di mercato gli i<span class=\"_ _1\"></span>nvestimenti in s<span class=\"_ _1\"></span>trumenti rappresen<span class=\"_ _1\"></span>tativi di<span class=\"_ _1\"></span> capitale. PASSIVIT\u00c0 13.<span class=\"ls0\"> <span class=\"_ _1\"></span>Personale<span class=\"_ _1\"></span> </span>Benefici ai dipend<span class=\"_ _1\"></span>enti e al<span class=\"_ _1\"></span>tri fondi per il Personal<span class=\"_ _1\"></span>e Il <span class=\"_ _4\"></span>Trattamento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Fine <span class=\"_ _4\"></span>Rapporto <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>Societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>50 <span class=\"_ _4\"></span>dipendenti rappresenta <span class=\"_ _1b\"> </span>una <span class=\"_ _14\"> </span>passivit\u00e0 <span class=\"_ _1b\"> </span>relativa <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>benefici <span class=\"_ _1b\"> </span>riconosciuti <span class=\"_ _1b\"> </span>ai <span class=\"_ _14\"> </span>dipendenti <span class=\"_ _14\"> </span>ed <span class=\"_ _1b\"> </span>erogati <span class=\"_ _14\"> </span>in coincidenza <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>successivamente <span class=\"_ _9\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cessazione <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>rapporto <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>lavoro. <span class=\"_ _9\"> </span>Tale <span class=\"_ _9\"> </span>passivit\u00e0, unitamente al<span class=\"_ _1\"></span> fondo ind<span class=\"_ _1\"></span>ennit\u00e0 dirigen<span class=\"_ _1\"></span>ti, rientra<span class=\"_ _1\"></span> nei cosidde<span class=\"_ _1\"></span>tti piani<span class=\"_ _1\"></span> a benefi<span class=\"_ _1\"></span>ci definiti e<span class=\"_ _1\"></span> pertanto<span class=\"_ _1\"></span> \u00e8 determinata appl<span class=\"_ _1\"></span>icando la metodol<span class=\"_ _1\"></span>ogia attuaria<span class=\"_ _1\"></span>le.  <span class=\"_ _39\"> </span> <span class=\"_ _1\"></span> Nelle Soci<span class=\"_ _1\"></span>et\u00e0 del Gruppo con oltre 50 dipenden<span class=\"_ _1\"></span>ti, alla luce dell<span class=\"_ _1\"></span>a riforma previdenziale, il TFR <span class=\"_ _7\"></span>maturato al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>dicembre<span class=\"_ _1\"></span> 2006 <span class=\"_ _7\"></span>rappresenta<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>il debito <span class=\"_ _7\"></span>maturato dalla Societ\u00e0 <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>erogare<span class=\"_ _1\"></span> al  termine  del  r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span>  di  lavoro.  Tal<span class=\"_ _1\"></span>e  debito<span class=\"_ _1\"></span>  \u00e8  valutato  appli<span class=\"_ _1\"></span>cando  l<span class=\"_ _1\"></span>ogiche  attuariali  e finanziarie <span class=\"_ _7\"></span>senza <span class=\"_ _7\"></span>tuttavia <span class=\"_ _7\"></span>considerare <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>dinamiche <span class=\"_ _7\"></span>salariali <span class=\"_ _7\"></span>future <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Personale <span class=\"_ _7\"></span>dipendente. Le ipotesi relative al<span class=\"_ _1\"></span>la determina<span class=\"_ _1\"></span>zione del piano s<span class=\"_ _1\"></span>ono riassunte nell<span class=\"_ _1\"></span>a seguente tabel<span class=\"_ _1\"></span>la: <table class=\"s w261 h183\" id=\"_eca9c0a9-dc72-4884-9469-d14509a459ac\"><tr><td class=\"c x22a y1191 w113 hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x22b y1191 w103 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x22c y1191 w114 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x22a y1192 w113 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo te<span class=\"_ _1\"></span>cnico di attuali<span class=\"_ _1\"></span>zzazione  </div></td><td class=\"c x22b y1192 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,20% </div></td><td class=\"c x22c y1192 w114 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,10% </div></td></tr><tr><td class=\"c x22a y1193 w113 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo di<span class=\"_ _1\"></span> inflazione </div></td><td class=\"c x22b y1193 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,00% </div></td><td class=\"c x22c y1193 w114 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,50% </div></td></tr><tr><td class=\"c x22a y1194 w113 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo di incre<span class=\"_ _1\"></span>mento del TF<span class=\"_ _1\"></span>R </div></td><td class=\"c x22b y1194 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,00% </div></td><td class=\"c x22c y1194 w114 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,30% </div></td></tr><tr><td class=\"c x22a y1195 w113 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo di<span class=\"_ _1\"></span> aumento delle retr<span class=\"_ _1\"></span>ibuzioni </div></td><td class=\"c x22b y1195 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,75% </div></td><td class=\"c x22c y1195 w114 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,75% </div></td></tr></table> La movimentazion<span class=\"_ _1\"></span>e risulta la seguen<span class=\"_ _1\"></span>te: <table class=\"s w262 h184\" id=\"_b674127a-045b-492f-bfee-31702e70c572\"><tr><td></td><td class=\"c x22e y1196 w101 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x22f y1196 wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y1197 w115 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 nett<span class=\"_ _1\"></span>a a inizio period<span class=\"_ _1\"></span>o </div></td><td class=\"c x22e y1197 w101 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.041 </div></td><td class=\"c x22f y1197 wda hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">11.318 </div></td></tr><tr><td class=\"c x230 y1198 w115 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Costo corrente <span class=\"ff9\">dell\u2019eser<span class=\"_ _1\"></span>cizio (ser<span class=\"_ _1\"></span>vice cost)<span class=\"ff1\"> </span></span></div></td><td class=\"c x22e y1198 w101 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">170<span class=\"ls0\"> </span></div></td><td class=\"c x22f y1198 wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">172<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 y1199 w115 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _1\"></span>vi  (interest co<span class=\"_ _1\"></span>st) </div></td><td class=\"c x22e y1199 w101 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">292<span class=\"ls0\"> </span></div></td><td class=\"c x22f y1199 wda hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">385 </span> </div></td></tr><tr><td class=\"c x230 y119a w115 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(Utili)/Perdite a<span class=\"_ _1\"></span>ttuariali </div></td><td class=\"c x22e y119a w101 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(20)<span class=\"ls0\"> </span></div></td><td class=\"c x22f y119a wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">153<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 y119b w115 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(Prestazioni paga<span class=\"_ _1\"></span>te) </div></td><td class=\"c x22e y119b w101 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.525) </div></td><td class=\"c x22f y119b wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.986) </div></td></tr><tr><td class=\"c x230 y119c w115 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 nett<span class=\"_ _1\"></span>a a fine periodo </div></td><td class=\"c x22e y119c w101 hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.958 </div></td><td class=\"c x22f y119c wda hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">10.041 </div></td></tr></table> <span class=\"ff9\">Per  quanto  riguarda  l\u2019analisi<span class=\"_ _1\"></span>  di <span class=\"_ _5\"> </span>sensitivit\u00e0,  un  aumento  dello  0,5%  del  tasso <span class=\"_ _5\"> </span>di </span>attualizzazione <span class=\"_ _3\"></span>utilizzato <span class=\"_ _3\"></span>porterebbe <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>nett<span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fondo <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a <span class=\"ls2\">201<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>mila <span class=\"_ _7\"></span>Euro; <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>analogo <span class=\"_ _7\"></span>decremento del <span class=\"_ _7\"></span>tasso <span class=\"_ _7\"></span>utilizzato <span class=\"_ _7\"></span>porterebbe ad <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>maggiore <span class=\"_ _7\"></span>passivit\u00e0 netta pari a 2<span class=\"ls2\">11 </span>mil<span class=\"_ _1\"></span>a Euro. Il <span class=\"_ _3\"></span>confronto <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>TFR <span class=\"_ _3\"></span>secondo <span class=\"_ _16\"></span>le <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>egol<span class=\"_ _1\"></span>e italiane \u00e8 la seguen<span class=\"_ _1\"></span>te<span class=\"fs2\">: </span><table class=\"s w263 h17a\" id=\"_8130dba6-b646-456e-a8ef-898138fdf083\"><tr><td></td><td class=\"c x231 y119d w103 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x232 y119d we3 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y119e w116 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Valore nominale<span class=\"_ _1\"></span> del fondo  </div></td><td class=\"c x231 y119e w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9.229 </div></td><td class=\"c x232 y119e we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.185 </div></td></tr><tr><td class=\"c x230 y119f w116 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Rettifica per at<span class=\"_ _1\"></span>tuarizzazione </div></td><td class=\"c x231 y119f w103 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(270)<span class=\"ls0\"> </span></div></td><td class=\"c x232 y119f we3 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(143)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 y11a0 w116 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale DBO </div></td><td class=\"c x231 y11a0 w103 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.958 </div></td><td class=\"c x232 y11a0 we3 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">10.041 </div></td></tr></table>Costo e consistenza del Personale <div class=\"gs21\"><table class=\"s w264 h185\" id=\"_ff3b7810-c84a-4684-99b4-517e0d74dfad\"><tr><td></td><td class=\"c x234 y11a1 w107 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x235 y11a1 wda hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11a2 w118 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Salari e stipendi<span class=\"_ _1\"></span> </div></td><td class=\"c x234 y11a2 w107 hee\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">35.284 </div></td><td class=\"c x235 y11a2 wda hee\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">34.618 </div></td></tr><tr><td class=\"c x236 y11a3 w118 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri sociali </div></td><td class=\"c x234 y11a3 w107 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.907 </div></td><td class=\"c x235 y11a3 wda hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.492 </div></td></tr><tr><td class=\"c x154 y11a5 w265 h186\"><div class=\"t m0 x153 hb y11a4 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>to a fondi per<span class=\"_ _1\"></span> benefici ai dipen<span class=\"_ _1\"></span>denti e<span class=\"_ _3d\"> </span></div></td><td class=\"c x234 y11a6 w107 he5\"><div class=\"t m0 x26 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.580 </div></td><td class=\"c x235 y11a6 wda he5\"><div class=\"t m0 x20 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.492 </div></td></tr><tr><td class=\"c x154 y1180 w266 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">previdenza comple<span class=\"_ _1\"></span>mentare<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x236 y11a7 w118 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x234 y11a7 w107 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.146 </div></td><td class=\"c x235 y11a7 wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">690<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11a8 w118 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi de<span class=\"_ _1\"></span>l personale </div></td><td class=\"c x234 y11a8 w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       49.916  </div></td><td class=\"c x235 y11a8 wda hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       48.292  </div></td></tr></table></div><div class=\"c w2 h0 gs22\"><div class=\"t m0 x4 h10 yc4e ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 yb7 ff1 fs7 fc0 sc0 ls0 ws0\">Negli altri <span class=\"_ _7\"></span>costi <span class=\"_ _4\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>inclusi <span class=\"_ _7\"></span>gli oneri <span class=\"_ _4\"></span><span class=\"ff9\">relativi alle <span class=\"_ _7\"></span>cause <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>lavoro, <span class=\"_ _7\"></span>incentivi all\u2019esodo <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>i </span></div><div class=\"t m0 x0 h10 yb8 ff1 fs7 fc0 sc0 ls0 ws0\">contributi <span class=\"_ _17\"></span>erogati<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>agli <span class=\"_ _17\"></span>istituti <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>previdenza <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>fronte <span class=\"_ _17\"></span>dello <span class=\"_ _17\"></span>scivol<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>contributivo <span class=\"_ _17\"></span>derivante<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>dalle </div><div class=\"t m0 x0 h10 yc4f ff9 fs7 fc0 sc0 ls0 ws0\">ristrutturazioni<span class=\"_ _1\"></span> operate anche nel co<span class=\"_ _1\"></span>rso dell\u2019eserc<span class=\"_ _1\"></span>izio.<span class=\"ff1\"> </span></div><div class=\"t m0 x4 h10 y493 ff1 fs7 fc0 sc0 ls0 ws0\">Nel prospetto seg<span class=\"_ _1\"></span>uente vi<span class=\"_ _1\"></span>ene riportata la consi<span class=\"_ _1\"></span>stenza media<span class=\"_ _1\"></span> e puntuale de<span class=\"_ _1\"></span>i dipendenti<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 yc50 ff1 fs7 fc0 sc0 ls0 ws0\">per categoria di<span class=\"_ _1\"></span> appartenenza:<span class=\"_ _1\"></span> </div></div><div class=\"gs23\"><table class=\"s w267 h183\" id=\"_90331e28-9fa6-4cab-9120-31a314fed9bf\"><tr><td></td><td class=\"c x237 y11a9 wf8 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x238 y11a9 wc3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x239 y11a9 w11a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Media 2024 </div></td><td class=\"c x23a y11a9 w11b hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Media 2023 </div></td></tr><tr><td class=\"c x236 y11aa w119 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Dirigenti </div></td><td class=\"c x237 y11aa wf8 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11aa wc3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">19<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11aa w11a hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">21<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11aa w11b hdf\"><div class=\"t m0 x66 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">19<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ab w119 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Impiegati e quadri<span class=\"_ _1\"></span> </div></td><td class=\"c x237 y11ab wf8 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">184<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11ab wc3 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">180<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11ab w11a hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">184<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11ab w11b hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">175<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ac w119 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Giornalisti e collabor<span class=\"_ _1\"></span>atori </div></td><td class=\"c x237 y11ac wf8 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">307<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11ac wc3 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">313<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11ac w11a hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">307<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11ac w11b hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">318<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ad w119 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Grafici </div></td><td class=\"c x237 y11ad wf8 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">64<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11ad wc3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">64<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11ad w11a hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">63<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11ad w11b hdf\"><div class=\"t m0 x66 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">66<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ae w119 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x237 y11ae wf8 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">577 </span> </div></td><td class=\"c x238 y11ae wc3 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">576 </span> </div></td><td class=\"c x239 y11ae w11a hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">576 </span> </div></td><td class=\"c x23a y11ae w11b hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">577 </span></div></td></tr></table></div><div class=\"c w2 h0 gs22\"><div class=\"t m0 x0 h4 yc54 ff3 fs2 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h40 y663 ffb fs7 fc1 sc0 ls2 ws0\">14.<span class=\"ls0\"> <span class=\"_ _1\"></span>Fondi corrent<span class=\"_ _1\"></span>i e non co<span class=\"_ _1\"></span>rrenti </span></div><div class=\"t m0 x0 h4 yc55 ff3 fs2 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs24\"><table class=\"s w268 h187\" id=\"_165d0b3e-3f0e-4f4c-af99-5b389fb77d26\"><tr><td></td><td class=\"c x23c y11af w11d hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Vertenze lega<span class=\"_ _1\"></span>li </div></td><td class=\"c x23d y11af wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altri rischi </div></td><td class=\"c x23e y11af wda hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x23f y11b0 w11c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _1\"></span>23 </div></td><td class=\"c x23c y11b0 w11d hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.349  </div></td><td class=\"c x23d y11b0 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.512  </div></td><td class=\"c x23e y11b0 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.861  </div></td></tr><tr><td class=\"c x23f y11b1 w11c hf5\"><div class=\"t m0 x19 hb yb56 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>ti </div></td><td class=\"c x23c y11b1 w11d hf5\"><div class=\"t m0 xb8 hb yb56 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">623 </span> </div></td><td class=\"c x23d y11b1 wda hf5\"><div class=\"t m0 x7d hb yb56 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">23 </span> </div></td><td class=\"c x23e y11b1 wda hf5\"><div class=\"t m0 x2b ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">646 </span> </div></td></tr><tr><td class=\"c x23f y11b2 w11c hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x23c y11b2 w11d hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(352) </span> </div></td><td class=\"c x23d y11b2 wda hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(53) </span> </div></td><td class=\"c x23e y11b2 wda hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(406) </span> </div></td></tr><tr><td class=\"c x23f y11b3 w11c hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _1\"></span>bre 2023 </div></td><td class=\"c x23c y11b3 w11d hee\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b3 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.481  </div></td><td class=\"c x23e y11b3 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.101  </div></td></tr><tr><td class=\"c x23f y11b4 w11c hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x23f y11b5 w11c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _1\"></span>te </div></td><td class=\"c x23c y11b5 w11d hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b5 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.248  </div></td><td class=\"c x23e y11b5 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.868  </div></td></tr><tr><td class=\"c x23f y11b6 w11c hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _1\"></span>ente </div></td><td class=\"c x23c y11b6 w11d hdf\"><div class=\"t m0 x94 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x23d y11b6 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">234 </span> </div></td><td class=\"c x23e y11b6 wda hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">234 </span> </div></td></tr><tr><td class=\"c x23f y11b7 w11c hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x23c y11b7 w11d hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b7 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.481  </div></td><td class=\"c x23e y11b7 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.101  </div></td></tr><tr><td class=\"c x23f y11b8 wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _1\"></span>24 </div></td><td class=\"c x23c y11b8 w11d hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b8 wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.481  </div></td><td class=\"c x23e y11b8 w11e hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.101  </div></td></tr><tr><td class=\"c x23f y11b9 wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>ti </div></td><td class=\"c x23c y11b9 w11d hdf\"><div class=\"t m0 xb8 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">291 </span> </div></td><td class=\"c x23d y11b9 wda hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x23e y11b9 w11e hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">291 </span> </div></td></tr><tr><td class=\"c x23f y11ba wb2 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x23c y11ba w11d hee\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(561) </span> </div></td><td class=\"c x23d y11ba wda hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(528) </span> </div></td><td class=\"c x23e y11ba w11e hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> (1.089)  </div></td></tr><tr><td class=\"c x23f y11bb wb2 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _1\"></span>bre 2024 </div></td><td class=\"c x23c y11bb w11d hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x23d y11bb wda hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">953 </span> </div></td><td class=\"c x23e y11bb w11e hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.303  </div></td></tr><tr><td class=\"c x23f y11bc wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x23f y11bd wb2 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _1\"></span>te </div></td><td class=\"c x23c y11bd w11d hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x23d y11bd wda hee\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">737 </span> </div></td><td class=\"c x23e y11bd w11e hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.087  </div></td></tr><tr><td class=\"c x23f y11be wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _1\"></span>ente </div></td><td class=\"c x23c y11be w11d hdf\"><div class=\"t m0 x94 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x23d y11be wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">216 </span> </div></td><td class=\"c x23e y11be w11e hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">216 </span> </div></td></tr><tr><td class=\"c x23f y11bf wb2 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x23c y11bf w11d hf4\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x23d y11bf wda hf4\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">953 </span> </div></td><td class=\"c x23e y11bf w11e hf4\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.303  </div></td></tr></table></div><div class=\"c w2 h0 gs22\"><div class=\"t m0 x0 hb y730 ff1 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 yc60 ff1 fs7 fc0 sc0 ls0 ws0\">Il <span class=\"_ _13\"></span>fondo <span class=\"_ _13\"></span>ver<span class=\"_ _1\"></span>tenze <span class=\"_ _13\"></span>legal<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>ormato <span class=\"_ _13\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>accantona<span class=\"_ _1\"></span>menti <span class=\"_ _13\"></span>ef<span class=\"_ _1\"></span>fettuati <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>fronte<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>passivit\u00e0<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 yc61 ff1 fs7 fc0 sc0 ls0 ws0\">derivanti <span class=\"_ _17\"></span>da <span class=\"_ _4\"></span>richieste <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>ind<span class=\"_ _1\"></span>ennizzi <span class=\"_ _4\"></span>principalmente <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>dif<span class=\"_ _1\"></span>famazione. <span class=\"_ _4\"></span>Il <span class=\"_ _17\"></span>fondo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>stima<span class=\"_ _1\"></span>to </div><div class=\"t m0 x0 h1e ya3a ff9 fs7 fc0 sc0 ls0 ws0\">tenendo <span class=\"_ _5\"> </span>conto <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>particolare <span class=\"_ _9\"> </span>natura <span class=\"_ _5\"> </span>dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _5\"> </span>esercitata, <span class=\"_ _5\"> </span>sulla <span class=\"_ _5\"> </span>base <span class=\"_ _5\"> </span>dell\u2019esperienza </div><div class=\"t m0 x0 h10 y930 ff1 fs7 fc0 sc0 ls0 ws0\">maturata <span class=\"_ _17\"></span>in <span class=\"_ _13\"></span>situazioni <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>naloghe <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>sulla <span class=\"_ _13\"></span>base <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>tutte<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>informazioni <span class=\"_ _13\"></span>dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _17\"></span>di </div><div class=\"t m0 x0 h10 y808 ff1 fs7 fc0 sc0 ls0 ws0\">redazione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>presen<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _17\"></span>consoli<span class=\"_ _1\"></span>dat<span class=\"ff9\">o, <span class=\"_ _17\"></span>considerando <span class=\"_ _17\"></span>l\u2019obi<span class=\"_ _1\"></span>ettiva <span class=\"_ _17\"></span>difficolt\u00e0 <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>timare <span class=\"_ _17\"></span>gli </span></div><div class=\"t m0 x0 h10 yc62 ff1 fs7 fc0 sc0 ls0 ws0\">oneri e la tempi<span class=\"_ _1\"></span>stica connessi all<span class=\"_ _1\"></span>e singole cause in corso<span class=\"_ _1\"></span>.  </div><div class=\"t m0 x4 h10 yc63 ff1 fs7 fc0 sc0 ls0 ws0\">I fondi per altri r<span class=\"_ _7\"></span>ischi sono costituiti principalmen<span class=\"_ _1\"></span>te dagli oneri <span class=\"_ _7\"></span>residui relativi<span class=\"_ _1\"></span> ai piani di<span class=\"_ _7\"></span> </div><div class=\"t m0 x0 h10 yc64 ff1 fs7 fc0 sc0 ls0 ws0\">ristrutturazione <span class=\"_ _7\"></span>posti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>ssere <span class=\"_ _4\"></span>da <span class=\"_ _7\"></span>alcune <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>Gruppo; <span class=\"_ _7\"></span>i <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>ac<span class=\"_ _1\"></span>cantonamenti <span class=\"_ _7\"></span>sono </div><div class=\"t m0 x0 h10 yc65 ff1 fs7 fc0 sc0 ls0 ws0\">compresi negli<span class=\"_ _1\"></span> altri costi del personal<span class=\"_ _1\"></span>e.<span class=\"_ _3d\"> </span> </div></div>15.<span class=\"ls0\"> <span class=\"_ _1\"></span>Passivit\u00e0 f<span class=\"_ _1\"></span>inanziarie corrent<span class=\"_ _1\"></span>i e non corrent<span class=\"_ _1\"></span>i </span><table class=\"s w269 h188\" id=\"_339742d1-a269-4e59-b4df-094007230109\"><tr><td></td><td class=\"c x241 y11c0 w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x242 y11c0 wda hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x243 y11c1 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing </div></td><td class=\"c x241 y11c1 w107 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.079  </div></td><td class=\"c x242 y11c1 wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.211  </div></td></tr><tr><td class=\"c x154 y11c2 w26a h186\"><div class=\"t m0 x153 hb y11a4 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing verso<span class=\"_ _1\"></span> societ\u00e0 sotto</div></td><td class=\"c x241 y11c3 w107 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 7.544  </div></td><td class=\"c x242 y11c3 wda he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 8.395  </div></td></tr><tr><td class=\"c x154 y11c4 w26b h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x243 y11c5 w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non c<span class=\"_ _1\"></span>orrenti </div></td><td class=\"c x241 y11c5 w107 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x242 y11c5 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.606  </div></td></tr><tr><td class=\"c x243 y11c6 w120 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _1\"></span>che  </div></td><td class=\"c x241 y11c6 w107 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 13.936  </div></td><td class=\"c x242 y11c6 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.614  </div></td></tr><tr><td class=\"c x243 y11c7 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing </div></td><td class=\"c x241 y11c7 w107 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">769 </span> </div></td><td class=\"c x242 y11c7 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">666 </span> </div></td></tr><tr><td class=\"c x154 y11a5 w26a h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing verso<span class=\"_ _1\"></span> societ\u00e0 sotto</div></td><td class=\"c x241 y11c8 w107 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 3.189  </div></td><td class=\"c x242 y11c8 wda he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 3.085  </div></td></tr><tr><td class=\"c x154 y1180 w26b h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x243 y11c9 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Derivati </div></td><td class=\"c x241 y11c9 w107 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x242 y11c9 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">535 </span> </div></td></tr><tr><td class=\"c x243 y11ca w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie corrent<span class=\"_ _1\"></span>i </div></td><td class=\"c x241 y11ca w107 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.894  </div></td><td class=\"c x242 y11ca wda hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 11.899  </div></td></tr></table>Le <span class=\"_ _15\"> </span><span class=\"ls0\">passivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>non <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"> </span>verso <span class=\"_ _15\"> </span>s<span class=\"_ _7\"></span>ociet\u00e0 <span class=\"_ _13\"></span>sottoposte <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>comune </span>controllo <span class=\"_ _17\"></span>della <span class=\"_ _13\"></span>Con<span class=\"_ _1\"></span>trollante, <span class=\"_ _17\"></span>si <span class=\"_ _13\"></span>ri<span class=\"_ _1\"></span>feriscono <span class=\"_ _17\"></span><span class=\"ff9\">alle <span class=\"_ _13\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>iscritte <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"></span>ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _17\"></span>dell\u2019IFRS <span class=\"_ _17\"></span>16 </span>relativamente ai con<span class=\"_ _1\"></span>tratti d\u2019affitto in<span class=\"_ _1\"></span> essere<span class=\"ff1\">. </span>La scadenza dell<span class=\"_ _1\"></span>e passivit\u00e0 finanziarie<span class=\"_ _1\"></span> \u00e8 la seguente: <table class=\"s w269 h17c\" id=\"_a154a6b2-a8e1-41ce-84eb-0354ae5a9d7b\"><tr><td></td><td class=\"c x241 y11cb w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x242 y11cb wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x243 y11cc w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Entro 3 mesi </div></td><td class=\"c x241 y11cc w107 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 14.926  </div></td><td class=\"c x242 y11cc wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.589  </div></td></tr><tr><td class=\"c x243 y11cd w120 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _1\"></span>o </div></td><td class=\"c x241 y11cd w107 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.967  </div></td><td class=\"c x242 y11cd wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.310  </div></td></tr><tr><td class=\"c x243 y11ce w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie corrent<span class=\"_ _1\"></span>i </div></td><td class=\"c x241 y11ce w107 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.894  </div></td><td class=\"c x242 y11ce wda hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 11.899  </div></td></tr><tr><td class=\"c x243 y11cf w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x241 y11cf w107 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.765  </div></td><td class=\"c x242 y11cf wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.066  </div></td></tr><tr><td class=\"c x243 y11d0 w120 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x241 y11d0 w107 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.677  </div></td><td class=\"c x242 y11d0 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.302  </div></td></tr><tr><td class=\"c x243 y11d1 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">oltre 5 <span class=\"ls8\">anni</span> </div></td><td class=\"c x241 y11d1 w107 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\"></span><span class=\"ls8\">18</span>3  </div></td><td class=\"c x242 y11d1 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">237 </span> </div></td></tr><tr><td class=\"c x243 y11d2 w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non c<span class=\"_ _1\"></span>orrenti </div></td><td class=\"c x241 y11d2 w107 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x242 y11d2 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.606  </div></td></tr><tr><td class=\"c x243 y11d3 w120 hf1\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Passivit\u00e0 f<span class=\"_ _1\"></span>inanziarie  </div></td><td class=\"c x241 y11d3 w107 hf1\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 26.518  </div></td><td class=\"c x242 y11d3 wda hf1\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 21.504  </div></td></tr></table>I <span class=\"_ _19\"> </span>tassi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>inte<span class=\"_ _1\"></span>resse <span class=\"_ _19\"> </span>effettivi <span class=\"_ _19\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>bil<span class=\"_ _1\"></span>ancio <span class=\"_ _19\"> </span>sulle <span class=\"_ _19\"> </span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _19\"> </span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span> seguenti: <table class=\"s w26c h189\" id=\"_c4ff792a-c7b7-49b9-825f-c9d7810cdc0a\"><tr><td class=\"c x245 y11d4 w121 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x246 y11d4 w122 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x247 y11d4 w123 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x245 y11d5 w121 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie corrent<span class=\"_ _1\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x245 y11d6 w121 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _1\"></span>che  </div></td><td class=\"c x246 y11d6 w122 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6,0 </div></td><td class=\"c x247 y11d6 w123 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5,5 </div></td></tr></table> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Per <span class=\"_ _4\"></span>quanto <span class=\"_ _7\"></span>riguarda <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>tasso <span class=\"_ _7\"></span>variabile <span class=\"_ _7\"></span>delle <span class=\"_ _4\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _4\"></span>finanzi<span class=\"_ _1\"></span>arie, <span class=\"_ _7\"></span>un <span class=\"_ _4\"></span>incremento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>annuo<span class=\"_ _1\"></span> dei <span class=\"_ _7\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>interesse <span class=\"_ _7\"></span>pari <span class=\"_ _7\"></span>all\u20191%, <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>parit\u00e0 <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>altre <span class=\"_ _7\"></span>variabili, <span class=\"_ _7\"></span>avrebbe <span class=\"_ _4\"></span>avu<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>un <span class=\"_ _4\"></span>impat<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>negativo sull\u2019utile <span class=\"_ _3\"></span>ante imposte<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>circa <span class=\"ff1\">265<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mila <span class=\"_ _1\"></span>Euro. <span class=\"_ _1\"></span>Un<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ecremento<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>i ta<span class=\"_ _1\"></span>ssi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>stesso </span>livello avrebbe<span class=\"_ _1\"></span> avuto un corrisponden<span class=\"_ _1\"></span>te impatto p<span class=\"_ _1\"></span>ositivo.<span class=\"_ _3d\"> </span> 16.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altre Passiv<span class=\"_ _1\"></span>it\u00e0 correnti e non<span class=\"_ _1\"></span> correnti </span><table class=\"s w26d h18a\" id=\"_fdb90da3-be2b-439c-85b6-50370c1aaecd\"><tr><td class=\"c x230 y11d7 w125 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1\"></span> non correnti </div></td><td class=\"c x248 y11d8 w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x249 y11d8 wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y11d9 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _1\"></span>sivi </div></td><td class=\"c x248 y11d9 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.196  </div></td><td class=\"c x249 y11d9 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">978 </span> </div></td></tr><tr><td class=\"c x230 y11da w125 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x248 y11da w103 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.196  </div></td><td class=\"c x249 y11da wce hdf\"><div class=\"t m0 x9a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">978 </span> </div></td></tr><tr><td class=\"c x230 y11db w125 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1\"></span> correnti </div></td><td></td><td></td></tr><tr><td class=\"c x230 y11dc w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso istitu<span class=\"_ _1\"></span>ti previdenz<span class=\"_ _1\"></span>iali </div></td><td class=\"c x248 y11dc w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.708  </div></td><td class=\"c x249 y11dc wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.986  </div></td></tr><tr><td class=\"c x230 y11dd w125 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso il per<span class=\"_ _1\"></span>sonale </div></td><td class=\"c x248 y11dd w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.773  </div></td><td class=\"c x249 y11dd wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.345  </div></td></tr><tr><td class=\"c x230 y11de w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per IVA </div></td><td class=\"c x248 y11de w103 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">181 </span> </div></td><td class=\"c x249 y11de wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">193 </span> </div></td></tr><tr><td class=\"c x230 y11df w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per ritenu<span class=\"_ _1\"></span>te d'acconto </div></td><td class=\"c x248 y11df w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.972  </div></td><td class=\"c x249 y11df wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.743  </div></td></tr><tr><td class=\"c x230 y11e0 w125 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso altri </div></td><td class=\"c x248 y11e0 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.303  </div></td><td class=\"c x249 y11e0 wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.714  </div></td></tr><tr><td class=\"c x230 y11e1 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso societ\u00e0<span class=\"_ _1\"></span> correlate </div></td><td class=\"c x248 y11e1 w103 hdf\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x249 y11e1 wce hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">24 </span> </div></td></tr><tr><td class=\"c x230 y11e2 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _1\"></span>sivi </div></td><td class=\"c x248 y11e2 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.875  </div></td><td class=\"c x249 y11e2 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.542  </div></td></tr><tr><td class=\"c x230 y11e3 w125 hf1\"><div class=\"t m0 x19 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x248 y11e3 w103 hf1\"><div class=\"t m0 xa0 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\"> 19.813  </div></td><td class=\"c x249 y11e3 wce hf1\"><div class=\"t m0 x9 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.547  </div></td></tr></table>Tra <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>debiti <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _4\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>compre<span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>5,4 <span class=\"_ _7\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro <span class=\"_ _7\"></span>quale <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>disposizione del <span class=\"_ _7\"></span>Consiglio <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Amministrazione <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>conformit\u00e0 <span class=\"_ _7\"></span>all\u2019art. <span class=\"_ _7\"></span>25 <span class=\"_ _7\"></span>dello <span class=\"_ _7\"></span>statuto <span class=\"_ _7\"></span>sociale <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>prevede <span class=\"_ _7\"></span>la destinazione a tale voce<span class=\"_ _1\"></span> del 2% dell<span class=\"_ _1\"></span>\u2019utile consegu<span class=\"_ _1\"></span>ito.<span class=\"_ _3d\"> </span>17.<span class=\"ls0\"> <span class=\"_ _1\"></span>Debiti com<span class=\"_ _1\"></span>merciali </span><table class=\"s w26e h18b\" id=\"_1ee798ad-a18e-4e18-a936-633b26d9af5e\"><tr><td></td><td class=\"c x24b y11e4 w127 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x24c y11e4 wda hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x24d y11e5 w126 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso fornitori<span class=\"_ _1\"></span> </div></td><td class=\"c x24b y11e5 w127 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">26.669 </div></td><td class=\"c x24c y11e5 wda hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">20.414 </div></td></tr><tr><td class=\"c x24d y11e6 w126 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso so<span class=\"_ _1\"></span>ciet\u00e0 correlate </div></td><td class=\"c x24b y11e6 w127 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">358<span class=\"ls0\"> </span></div></td><td class=\"c x24c y11e6 wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">724<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x24d y11e7 w126 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x24b y11e7 w127 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">27.027 </div></td><td class=\"c x24c y11e7 wda hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.138 </div></td></tr></table> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>I <span class=\"_ _4\"></span>debiti commerciali <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>riferiscono <span class=\"_ _7\"></span>essenzialmente <span class=\"_ _7\"></span>alle <span class=\"_ _7\"></span>controllate <span class=\"_ _7\"></span>operative <span class=\"_ _7\"></span>nel <span class=\"_ _7\"></span>settore editoriale <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>sono <span class=\"_ _17\"></span>relativi <span class=\"_ _17\"></span>ad <span class=\"_ _13\"></span>acquisti <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>ma<span class=\"_ _1\"></span>terie <span class=\"_ _17\"></span>prime<span class=\"_ _7\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>se<span class=\"_ _1\"></span>rvizi. <span class=\"_ _17\"></span>Si <span class=\"_ _13\"></span>speci<span class=\"_ _1\"></span>fica <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>valore contabile dei debiti<span class=\"_ _1\"></span> commerciali<span class=\"_ _1\"></span> sopra riporta<span class=\"_ _1\"></span>ti approssima<span class=\"_ _1\"></span> il loro <span class=\"ff8\">fair value</span>. Non esistono debi<span class=\"_ _1\"></span>ti con esi<span class=\"_ _1\"></span>gibilit\u00e0 superiore al<span class=\"_ _1\"></span>l\u2019esercizio.<span class=\"_ _3d\"> </span>CONTO ECONO<span class=\"_ _1\"></span>MICO 18.<span class=\"ls0\"> <span class=\"_ _1\"></span>Ricavi del<span class=\"_ _1\"></span>le vendite e d<span class=\"_ _1\"></span>elle prestazion<span class=\"_ _1\"></span>i di servizi<span class=\"ff8\"> </span></span>Di seguito si ripo<span class=\"_ _1\"></span>rta il dettagli<span class=\"_ _1\"></span>o dei ricavi per p<span class=\"_ _1\"></span>rodotto/servizio: <table class=\"s w26f h18c\" id=\"_46a8d7e6-246c-4c1f-a633-e5c0d6346e6f\"><tr><td></td><td class=\"c x21f y11e8 w129 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x24e y11e8 we hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11e9 w108 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi Pubblicitar<span class=\"_ _1\"></span>i </div></td><td class=\"c x21f y11e9 w129 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">58.234 </div></td><td class=\"c x24e y11e9 we hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">61.918 </div></td></tr><tr><td class=\"c x1ac y11ea w108 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi Editoriali </div></td><td class=\"c x21f y11ea w129 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">39.340 </div></td><td class=\"c x24e y11ea we hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">42.444 </div></td></tr><tr><td class=\"c x1ac y11eb w108 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi per servi<span class=\"_ _1\"></span>zi </div></td><td class=\"c x21f y11eb w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.535 </div></td><td class=\"c x24e y11eb we hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.484 </div></td></tr><tr><td class=\"c x1ac y11ec w108 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri Ricavi Edi<span class=\"_ _1\"></span>toriali </div></td><td class=\"c x21f y11ec w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.110 </div></td><td class=\"c x24e y11ec we hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.806 </div></td></tr><tr><td class=\"c x154 y11ed w270 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale ricavi del<span class=\"_ _1\"></span>le vendite e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y11ee w271 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">delle prestazion<span class=\"_ _1\"></span>i di servizi<span class=\"_ _3d\"> </span></div></td><td class=\"c x21f y11ef w129 h105\"><div class=\"t m0 x1e ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">102.219 </div></td><td class=\"c x24e y11ef we h105\"><div class=\"t m0 x1e ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">108.652 </div></td></tr><tr><td class=\"c x1ac y11f0 w108 hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td class=\"c x21f y11f0 w129 hee\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">174<span class=\"ls0\"> </span></div></td><td class=\"c x24e y11f0 we hee\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">145<span class=\"ls0\"> </span></div></td></tr></table>19.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altri Ricavi<span class=\"_ _1\"></span> Operativi </span><table class=\"s w272 h184\" id=\"_c8c9b794-09e1-4d84-8cc2-c9ad6300101c\"><tr><td></td><td class=\"c x24f y11f1 w12b hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x250 y11f1 w12c hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f2 w12a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Contributi in con<span class=\"_ _1\"></span>to esercizio </div></td><td class=\"c x24f y11f2 w12b hdf\"><div class=\"t m0 x29 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          6.543  </div></td><td class=\"c x250 y11f2 w12c hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.587 </div></td></tr><tr><td class=\"c x1ac y11f3 w12a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Recuperi spe<span class=\"_ _1\"></span>se da terzi </div></td><td class=\"c x24f y11f3 w12b hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.340 </div></td><td class=\"c x250 y11f3 w12c hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">854<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f4 w12a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fitti, canoni e noleg<span class=\"_ _1\"></span>gi attivi  </div></td><td class=\"c x24f y11f4 w12b hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x250 y11f4 w12c hdf\"><div class=\"t m0 x66 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">53<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f5 w12a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri ricavi </div></td><td class=\"c x24f y11f5 w12b hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.900 </div></td><td class=\"c x250 y11f5 w12c hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.319 </div></td></tr><tr><td class=\"c x1ac y11f6 w12a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri ricav<span class=\"_ _1\"></span>i operativi<span class=\"_ _1\"></span> </div></td><td class=\"c x24f y11f6 w12b hee\"><div class=\"t m0 x61 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.783 </div></td><td class=\"c x250 y11f6 w12c hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.813 </div></td></tr><tr><td class=\"c x1ac y11f7 w12a hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td class=\"c x24f y11f7 w12b hdf\"><div class=\"t m0 x73 h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x250 y11f7 w12c hdf\"><div class=\"t m0 x66 h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">73<span class=\"ls0\"> </span></div></td></tr></table>I <span class=\"_ _1\"></span><span class=\"ls0\">contributi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>conto <span class=\"_ _3\"></span>esercizio <span class=\"_ _1\"></span><span class=\"ff9\">comprendono <span class=\"_ _3\"></span>i cont<span class=\"_ _1\"></span>ributi <span class=\"_ _1\"></span>ricevuti <span class=\"_ _3\"></span>per l\u2019<span class=\"_ _1\"></span>acquisto <span class=\"_ _3\"></span>carta<span class=\"_ _7\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r </span></span></span>le  spese di distri<span class=\"_ _1\"></span>buzione. 20.<span class=\"ls0\"> <span class=\"_ _1\"></span>Costi per <span class=\"_ _1\"></span>materie prim<span class=\"_ _1\"></span>e </span><table class=\"s w273 h183\" id=\"_afb766da-c58e-43a2-9e26-b6a600cde4d8\"><tr><td></td><td class=\"c x251 y11f8 w129 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x250 y11f8 w10b hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f9 w12d hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Carta </div></td><td class=\"c x251 y11f9 w129 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.220 </div></td><td class=\"c x250 y11f9 w10b hf4\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.934 </div></td></tr><tr><td class=\"c x1ac y11fa w12d hee\"><div class=\"t m0 x19 hb y146 ff9 fs5 fc0 sc0 ls0 ws0\">Altri materiali per l<span class=\"_ _1\"></span>\u2019editoria<span class=\"ff1\"> </span></div></td><td class=\"c x251 y11fa w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.869 </div></td><td class=\"c x250 y11fa w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.885 </div></td></tr><tr><td class=\"c x1ac y11fb w12d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Variazione rimane<span class=\"_ _1\"></span>nze materie<span class=\"_ _1\"></span> prime e merci<span class=\"_ _1\"></span>            </div></td><td class=\"c x251 y11fb w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1<span class=\"ls8\">25</span> </div></td><td class=\"c x250 y11fb w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">357<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11fc w12d hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> materie pri<span class=\"_ _1\"></span>me </div></td><td class=\"c x251 y11fc w129 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.214 </div></td><td class=\"c x250 y11fc w10b hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.177 </div></td></tr></table>21.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altri Cost<span class=\"_ _1\"></span>i Operativi </span><table class=\"s w274 h18d\" id=\"_f9ddd994-58b4-47af-bfc5-1594c78f643d\"><tr><td></td><td class=\"c x252 y11fd w129 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x253 y11fd w10b hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11fe w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Aggi di distribuz<span class=\"_ _1\"></span>ione </div></td><td class=\"c x252 y11fe w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.589 </div></td><td class=\"c x253 y11fe w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.415 </div></td></tr><tr><td class=\"c x1ac y11ff w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Servizi reda<span class=\"_ _1\"></span>zionali </div></td><td class=\"c x252 y11ff w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.481 </div></td><td class=\"c x253 y11ff w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.600 </div></td></tr><tr><td class=\"c x1ac y1200 w12e hf6\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Trasporti e diffus<span class=\"_ _1\"></span>ione editoriale </div></td><td class=\"c x252 y1200 w129 hf6\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.059 </div></td><td class=\"c x253 y1200 w10b hf6\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.970 </div></td></tr><tr><td class=\"c x1ac y1201 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Provvigioni ed altri<span class=\"_ _1\"></span> costi per age<span class=\"_ _1\"></span>nti </div></td><td class=\"c x252 y1201 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.631 </div></td><td class=\"c x253 y1201 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.571 </div></td></tr><tr><td class=\"c x1ac y1202 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Prestazioni di <span class=\"_ _1\"></span>servizi vari </div></td><td class=\"c x252 y1202 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.108 </div></td><td class=\"c x253 y1202 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.737 </div></td></tr><tr><td class=\"c x1ac y1203 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Manutenzione e ripa<span class=\"_ _1\"></span>razione </div></td><td class=\"c x252 y1203 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.167 </div></td><td class=\"c x253 y1203 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.269 </div></td></tr><tr><td class=\"c x1ac y1204 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Consulenze </div></td><td class=\"c x252 y1204 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.628 </div></td><td class=\"c x253 y1204 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.422 </div></td></tr><tr><td class=\"c x1ac y1205 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Lavorazioni e pr<span class=\"_ _1\"></span>oduzioni ester<span class=\"_ _1\"></span>ne </div></td><td class=\"c x252 y1205 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.200 </div></td><td class=\"c x253 y1205 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.216 </div></td></tr><tr><td class=\"c x1ac y1206 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Emolumento ammini<span class=\"_ _1\"></span>stratori e sind<span class=\"_ _1\"></span>aci </div></td><td class=\"c x252 y1206 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.064 </div></td><td class=\"c x253 y1206 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.059 </div></td></tr><tr><td class=\"c x1ac y1207 w12e hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utenze e forza<span class=\"_ _1\"></span> motrice </div></td><td class=\"c x252 y1207 w129 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.584 </div></td><td class=\"c x253 y1207 w10b hf4\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.647<span class=\"_ _3d\"> </span></div></td></tr></table><div class=\"gs26\"><table class=\"s w274 h18e\" id=\"_a73bd60b-89eb-4ad2-ac35-c55f40bf8e09\"><tr><td class=\"c x1ac y1208 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Pubblicit\u00e0 e pro<span class=\"_ _1\"></span>mozioni </div></td><td class=\"c x252 y1208 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.592 </div></td><td class=\"c x253 y1208 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.779 </div></td></tr><tr><td class=\"c x1ac y1209 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Pulizia e vigilanza<span class=\"_ _1\"></span> </div></td><td class=\"c x252 y1209 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.328 </div></td><td class=\"c x253 y1209 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.349 </div></td></tr><tr><td class=\"c x1ac y120a w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x252 y120a w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5.637 </div></td><td class=\"c x253 y120a w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.639 </div></td></tr><tr><td class=\"c x1ac y120b w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> servizi </div></td><td class=\"c x252 y120b w129 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">49.067 </div></td><td class=\"c x253 y120b w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">48.673 </div></td></tr><tr><td class=\"c x1ac y120c w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Affitti </div></td><td class=\"c x252 y120c w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">133<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120c w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">256<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120d w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Noleggi </div></td><td class=\"c x252 y120d w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">595<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120d w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">586<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120e w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> godimento beni<span class=\"_ _1\"></span> di terzi </div></td><td class=\"c x252 y120e w129 hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">728<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120e w10b hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">842<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120f w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri diversi di<span class=\"_ _1\"></span> gestione terzi </div></td><td class=\"c x252 y120f w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.294 </div></td><td class=\"c x253 y120f w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.912 </div></td></tr><tr><td class=\"c x1ac y1210 w12e hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri cost<span class=\"_ _1\"></span>i </div></td><td class=\"c x252 y1210 w129 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.294 </div></td><td class=\"c x253 y1210 w10b hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.912 </div></td></tr><tr><td class=\"c x1ac y1211 w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri cost<span class=\"_ _1\"></span>i operativi </div></td><td class=\"c x252 y1211 w129 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">52.088 </div></td><td class=\"c x253 y1211 w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">51.428 </div></td></tr><tr><td class=\"c x1ac y1212 w12e hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td class=\"c x252 y1212 w129 hdf\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">961<span class=\"ls0\"> </span></div></td><td class=\"c x253 y1212 w10b hdf\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">765<span class=\"ls0\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs27\"><div class=\"t m0 x0 h10 yc84 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h40 y8c8 ffb fs7 fc1 sc0 ls2 ws0\">22.<span class=\"ls0\"> <span class=\"_ _1\"></span>Ammortamen<span class=\"_ _1\"></span>ti, accant<span class=\"_ _1\"></span>onamenti e<span class=\"_ _1\"></span> svalutazioni  </span></div></div><div class=\"gs28\"><table class=\"s w275 h18f\" id=\"_e06a317a-e457-4069-b8b6-e60cc918a83d\"><tr><td></td><td class=\"c x254 y1213 w131 hf5\"><div class=\"t m0 x37 ha y994 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1213 w10b hf5\"><div class=\"t m0 x1e ha y994 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1214 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti at<span class=\"_ _1\"></span>tivit\u00e0 immaterial<span class=\"_ _1\"></span>i </div></td><td class=\"c x254 y1214 w131 hee\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">257<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1214 w10b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">195<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1215 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti at<span class=\"_ _1\"></span>tivit\u00e0 materiali </div></td><td class=\"c x254 y1215 w131 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.297 </div></td><td class=\"c x255 y1215 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.326 </div></td></tr><tr><td class=\"c x1ac y1216 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _1\"></span>i in leasing<span class=\"_ _1\"></span> </div></td><td class=\"c x254 y1216 w131 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.985 </div></td><td class=\"c x255 y1216 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.900 </div></td></tr><tr><td class=\"c x1ac y1217 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>ti per rischi e on<span class=\"_ _1\"></span>eri </div></td><td class=\"c x254 y1217 w131 hee\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">291<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1217 w10b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">623<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1218 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione at<span class=\"_ _1\"></span>tivit\u00e0 immateriali<span class=\"_ _1\"></span> a vita indefinita </div></td><td class=\"c x254 y1218 w131 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">15.000 </div></td><td class=\"c x255 y1218 w10b hdf\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1ac y1219 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazioni dei <span class=\"_ _1\"></span>crediti </div></td><td class=\"c x254 y1219 w131 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">437<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1219 w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">138<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y116e w276 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale ammortament<span class=\"_ _1\"></span>i, svaluta<span class=\"_ _1\"></span>zioni e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 yf67 w277 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">accantonamenti<span class=\"_ _3d\"> </span></div></td><td class=\"c x254 y121a w131 he5\"><div class=\"t m0 x21 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">22.267 </div></td><td class=\"c x255 y121a w10b he5\"><div class=\"t m0 xab ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">7.181 </div></td></tr></table></div><div class=\"c w2 h0 gs27\"><div class=\"t m0 x4 h10 ycb1 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 h10 ycb2 ff1 fs7 fc0 sc0 ls0 ws0\">Gli <span class=\"_ _28\"> </span>ammo<span class=\"_ _1\"></span>rtamenti <span class=\"_ _2a\"> </span>delle <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _2a\"> </span>materiali <span class=\"_ _28\"> </span>sono <span class=\"_ _2a\"> </span>rappresentati <span class=\"_ _2a\"> </span>principalmente </div><div class=\"t m0 x0 h10 y797 ff9 fs7 fc0 sc0 ls0 ws0\">dall\u2019ammortamento<span class=\"_ _1\"></span> degli impianti di<span class=\"_ _1\"></span> stampa e<span class=\"_ _1\"></span> delle <span class=\"ff1\">rotative. </span></div><div class=\"t m0 x4 h10 ycb3 ff1 fs7 fc0 sc0 ls0 ws0\">Per <span class=\"_ _4\"></span>quanto <span class=\"_ _17\"></span>riguarda <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>svalutazione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>indefinita <span class=\"_ _4\"></span>si <span class=\"_ _17\"></span>rimanda </div><div class=\"t m0 x0 h10 ycb4 ff1 fs7 fc0 sc0 ls0 ws0\">alla nota 2 .<span class=\"_ _3d\"> </span></div><div class=\"t m0 x4 h10 y860 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h7 ya6d ffb fs7 fc1 sc0 ls2 ws0\">23.<span class=\"ls0\">  Risultato Ne<span class=\"_ _1\"></span>tto della ge<span class=\"_ _1\"></span>stione finanzia<span class=\"_ _1\"></span>ria<span class=\"ff14 fs4 fc0\"> </span></span></div><div class=\"t m0 x0 h109 y7dd ff3 fs1 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs29\"><table class=\"s w278 h190\" id=\"_91297d85-b6ca-4578-bfdb-c536591f74d6\"><tr><td class=\"c x1ac y121b w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x252 y121b w133 hc9\"><div class=\"t m0 x29 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x256 y121b w134 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y121c w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x252 y121c w133 hc9\"><div class=\"t m0 xab h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 18.897  </div></td><td class=\"c x256 y121c w134 hc9\"><div class=\"t m0 x27 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.161  </div></td></tr><tr><td class=\"c x1ac y121d w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Interessi attivi su depositi bancari </div></td><td class=\"c x252 y121d w133 heb\"><div class=\"t m0 x28 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">173 </span> </div></td><td class=\"c x256 y121d w134 heb\"><div class=\"t m0 x21 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">200 </span> </div></td></tr><tr><td class=\"c x1ac y121e w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Proventi su operazioni finanziarie derivate </div></td><td class=\"c x252 y121e w133 hc9\"><div class=\"t m0 x28 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">186 </span> </div></td><td class=\"c x256 y121e w134 hc9\"><div class=\"t m0 x5f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y121f w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Fair value obbligazioni </div></td><td class=\"c x252 y121f w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 1.218  </div></td><td class=\"c x256 y121f w134 hc9\"><div class=\"t m0 x5f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y1220 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Proventi da obbligazioni e titoli di stato </div></td><td class=\"c x252 y1220 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.719  </div></td><td class=\"c x256 y1220 w134 hc9\"><div class=\"t m0 x21 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">753 </span> </div></td></tr><tr><td class=\"c x1ac y1221 w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Utili su cambi </div></td><td class=\"c x252 y1221 w133 heb\"><div class=\"t m0 x28 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">683 </span> </div></td><td class=\"c x256 y1221 w134 heb\"><div class=\"t m0 x5f h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y1222 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Altri proventi finanziari </div></td><td class=\"c x252 y1222 w133 hc9\"><div class=\"t m0 x28 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">302 </span> </div></td><td class=\"c x256 y1222 w134 hc9\"><div class=\"t m0 x21 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">322 </span> </div></td></tr><tr><td class=\"c x1ac y1223 w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x252 y1223 w133 hc9\"><div class=\"t m0 xab hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 24.177  </div></td><td class=\"c x256 y1223 w134 hc9\"><div class=\"t m0 x27 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 18.437  </div></td></tr><tr><td class=\"c x1ac y1224 w132 h111\"><div class=\"t m0 x19 hb1 y921 ff4 fs0 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td></td><td></td></tr><tr><td class=\"c x1ac y1225 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Interessi passivi su debiti verso banche </div></td><td class=\"c x252 y1225 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (547)  </div></td><td class=\"c x256 y1225 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (381)  </div></td></tr><tr><td class=\"c x1ac y1226 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Oneri su TFR </div></td><td class=\"c x252 y1226 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (292)  </div></td><td class=\"c x256 y1226 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (385)  </div></td></tr><tr><td class=\"c x1ac y1227 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Commissioni e spese bancarie </div></td><td class=\"c x252 y1227 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (157)  </div></td><td class=\"c x256 y1227 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (198)  </div></td></tr><tr><td class=\"c x1ac y1228 w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Int. Passivi attivit\u00e0 in leasing IFRS 16 </div></td><td class=\"c x252 y1228 w133 heb\"><div class=\"t m0 x3f h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> (134)  </div></td><td class=\"c x256 y1228 w134 heb\"><div class=\"t m0 x20 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> (180)  </div></td></tr><tr><td class=\"c x1ac y1229 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Oneri da operazioni su derivati </div></td><td class=\"c x252 y1229 w133 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (1.042)  </div></td><td class=\"c x256 y1229 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (469)  </div></td></tr><tr><td class=\"c x1ac y122a w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Altri oneri finanziari </div></td><td class=\"c x252 y122a w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (170)  </div></td><td class=\"c x256 y122a w134 hc9\"><div class=\"t m0 x21 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (77)  </div></td></tr><tr><td class=\"c x1ac y122b w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x252 y122b w133 hc9\"><div class=\"t m0 x20 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> (2.342)  </div></td><td class=\"c x256 y122b w134 hc9\"><div class=\"t m0 x9 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> (1.690)  </div></td></tr><tr><td class=\"c x1ac y122c w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x252 y122c w133 heb\"><div class=\"t m0 x27 h18 y18c ff8 fs0 fc0 sc0 ls0 ws0\"> (121)  </div></td><td class=\"c x256 y122c w134 heb\"><div class=\"t m0 x38 h18 y18c ff8 fs0 fc0 sc0 ls0 ws0\"> (150)  </div></td></tr><tr><td class=\"c x1ac y122d w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Risultato netto Gestione Finanziaria </div></td><td class=\"c x252 y122d w133 hc9\"><div class=\"t m0 xab hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 21.835  </div></td><td class=\"c x256 y122d w134 hc9\"><div class=\"t m0 x27 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 16.747 </div></td></tr></table></div>I dividendi inclusi<span class=\"_ _1\"></span> nei proventi finanziari<span class=\"_ _1\"></span> sono cos\u00ec compo<span class=\"_ _1\"></span>sti: <table class=\"s w279 h191\" id=\"_8e68828c-1bb7-4f57-bb6a-ea8c161e3fdd\"><tr><td class=\"c x258 y122e w136 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Dettaglio dividend<span class=\"_ _1\"></span>i </div></td><td class=\"c x259 y122e w137 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x25a y122e wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x258 y122f w136 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali </div></td><td class=\"c x259 y122f w137 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 9.856  </div></td><td class=\"c x25a y122f wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.700  </div></td></tr><tr><td class=\"c x258 y1230 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut </div></td><td class=\"c x259 y1230 w137 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">139 </span> </div></td><td class=\"c x25a y1230 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">494 </span> </div></td></tr><tr><td class=\"c x258 y1231 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Sondrio </div></td><td class=\"c x259 y1231 w137 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25a y1231 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">238 </span> </div></td></tr><tr><td class=\"c x258 y1232 w136 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x259 y1232 w137 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">560 </span> </div></td><td class=\"c x25a y1232 wce hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x258 y1233 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas </div></td><td class=\"c x259 y1233 w137 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">422 </span> </div></td><td class=\"c x25a y1233 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">380 </span> </div></td></tr><tr><td class=\"c x258 y1234 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca </div></td><td class=\"c x259 y1234 w137 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.848  </div></td><td class=\"c x25a y1234 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 5.440  </div></td></tr><tr><td class=\"c x258 y1235 w136 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane </div></td><td class=\"c x259 y1235 w137 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.072  </div></td><td class=\"c x25a y1235 wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.909  </div></td></tr><tr><td class=\"c x258 y1236 w136 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x259 y1236 w137 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.897  </div></td><td class=\"c x25a y1236 wce hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.161<span class=\"_ _3d\"> </span></div></td></tr></table>24.<span class=\"ls0\">   Utile per az<span class=\"_ _1\"></span>ione </span>L\u2019Utile<span class=\"ff1\"> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>calcolato <span class=\"_ _4\"></span>divide<span class=\"_ _1\"></span>ndo <span class=\"_ _4\"></span><span class=\"ff9\">l\u2019Utile <span class=\"_ _7\"></span>o <span class=\"_ _4\"></span>l<span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>perdita <span class=\"_ _4\"></span>dell\u2019<span class=\"_ _1\"></span>esercizio<span class=\"ff1\"> <span class=\"_ _4\"></span>attribuibile <span class=\"_ _7\"></span>al </span></span></span>Gruppo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>numero <span class=\"_ _16\"></span>medio <span class=\"_ _16\"></span>ponderato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>azioni <span class=\"_ _16\"></span>ordinarie <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>circolazione <span class=\"_ _16\"></span>durante <span class=\"_ _3\"></span>l\u2019esercizio.<span class=\"ff1\"> </span><table class=\"s w27a h183\" id=\"_1ebb8f7a-bd6c-4a74-b748-80589a9c23da\"><tr><td></td><td class=\"c x25c y1237 w139 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x25d y1237 w13a hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x25e y1238 w138 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utile (perdita) del<span class=\"_ _1\"></span>l'esercizio (.000)<span class=\"_ _1\"></span> </div></td><td class=\"c x25c y1238 w139 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.191 </div></td><td class=\"c x25d y1238 w13a hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.231 </div></td></tr><tr><td class=\"c x25e y1239 w138 he5\"><div class=\"t m0 x19 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">Numero di a<span class=\"_ _1\"></span>zioni ordinarie med<span class=\"_ _1\"></span>ie in </div><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">circolazione (.00<span class=\"_ _1\"></span>0) </div></td><td class=\"c x25c y1239 w139 he5\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">106.790 </div></td><td class=\"c x25d y1239 w13a he5\"><div class=\"t m0 x1e hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">106.790 </div></td></tr><tr><td class=\"c x25e y123a w138 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Utile base per a<span class=\"_ _1\"></span>zione (Euro per a<span class=\"_ _1\"></span>zione) </div></td><td class=\"c x25c y123a w139 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">0,077 </div></td><td class=\"c x25d y123a w13a hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">0,152 </div></td></tr></table>L\u2019utile diluito <span class=\"_ _7\"></span>per azioni <span class=\"_ _7\"></span>\u00e8 identico <span class=\"_ _7\"></span>all\u2019util<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>base<span class=\"ff1\"> <span class=\"_ _7\"></span>per azione <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>quan<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>sono presenti nel </span>capitale <span class=\"_ _19\"> </span>sociale <span class=\"_ _19\"> </span>dell<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>Caltagirone <span class=\"_ _19\"> </span>Editore<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>SpA <span class=\"_ _19\"> </span>solo <span class=\"_ _19\"> </span>azioni<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>ordinarie <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>presenti strumenti <span class=\"_ _16\"></span>finanziari <span class=\"_ _16\"></span>e/o <span class=\"_ _16\"></span>contratti <span class=\"_ _16\"></span>che <span class=\"_ _3\"></span>possano <span class=\"_ _16\"></span>attribuire <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>possessore <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span>diritto <span class=\"_ _3\"></span>ad <span class=\"_ _16\"></span>ottenere <span class=\"_ _16\"></span>azioni ordinarie. <span class=\"_ _4\"></span>Nel <span class=\"_ _4\"></span><span class=\"ls2\">2024</span> <span class=\"_ _17\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>distribuiti <span class=\"_ _4\"></span>dividendi <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>ammontare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mplessi<span class=\"_ _1\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _17\"></span>a <span class=\"_ _4\"></span>4,3 milioni di Euro.<span class=\"_ _3d\"> </span>25.<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"fs2\">Altre componenti del Cont<span class=\"_ _1\"></span>o Economico Complessivo Consolidato </span></span>Si riporta di segui<span class=\"_ _1\"></span>to il dettagli<span class=\"_ _1\"></span>o delle altre compon<span class=\"_ _1\"></span>enti del Conto<span class=\"_ _1\"></span> Economico Complessivo al lordo<span class=\"_ _1\"></span> del relativo<span class=\"_ _1\"></span> effetto fiscale: <table class=\"s w27b h18f\" id=\"_aa3ab4fb-8dd5-4949-9e86-357890e4caf3\"><tr><td></td><td></td><td class=\"c x220 y123b w13c hdf\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td class=\"c x25f y123b w13d hdf\"><div class=\"t m0 x2d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td></td><td class=\"c x1c9 y123c w27c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _3d\"> </span></div></td><td class=\"c x260 y123c w27d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _3d\"> </span></div></td><td class=\"c x261 y123c w27c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _3d\"> </span></div></td><td class=\"c x262 y123c w27c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _3d\"> </span></div></td><td class=\"c x1db y123c w27e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _3d\"> </span></div></td><td class=\"c x263 y123c w27c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x264 y123d w27f h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">lordo<span class=\"_ _3d\"> </span></div></td><td class=\"c x260 y123d w280 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">fiscale<span class=\"_ _3d\"> </span></div></td><td class=\"c x265 y123d w281 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">netto<span class=\"_ _3d\"> </span></div></td><td class=\"c x266 y123d w27f h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">lordo<span class=\"_ _3d\"> </span></div></td><td class=\"c x1db y123d w280 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">fiscale<span class=\"_ _3d\"> </span></div></td><td class=\"c x267 y123d w282 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">netto<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y123e w13b hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utile/(perdita) a<span class=\"_ _1\"></span>ttuariale dei piani<span class=\"_ _1\"></span> a bene<span class=\"_ _1\"></span>fici definiti </div></td><td class=\"c x220 y123e w13e hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x268 y123e w104 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(5)<span class=\"ls0\"> </span></div></td><td class=\"c x1e1 y123e w13e hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x25f y123e w13f hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(143)<span class=\"ls0\"> </span></div></td><td class=\"c x1df y123e w134 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">34<span class=\"ls0\"> </span></div></td><td class=\"c x269 y123e w13f hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(109)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y1240 w283 h192\"><div class=\"t m0 x153 hb y123f ff1 fs5 fc0 sc0 ls0 ws0\">Utili/(perdite)<span class=\"_ _1\"></span> dalla cessione<span class=\"_ _1\"></span> di Investimenti in<span class=\"_ _3d\"> </span></div><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">strumenti rappre<span class=\"_ _1\"></span>sentativi di <span class=\"_ _1\"></span>capitale al netto<span class=\"_ _3d\"> </span></div></td><td class=\"c x220 y1241 w13e hc7\"><div class=\"t m0 x9 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">3.774 </div></td><td class=\"c x268 y1241 w104 hc7\"><div class=\"t m0 x54 hb y990 ff1 fs5 fc0 sc0 ls30 ws0\">(400)<span class=\"ls0\"> </span></div></td><td class=\"c x1e1 y1241 w13e hc7\"><div class=\"t m0 x27 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">3.374 </div></td><td class=\"c x25f y1241 w13f hc7\"><div class=\"t m0 x27 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">1.592 </div></td><td class=\"c x1df y1241 w134 hc7\"><div class=\"t m0 x54 hb y990 ff1 fs5 fc0 sc0 ls30 ws0\">(382)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y1241 w13f hc7\"><div class=\"t m0 x27 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td></tr><tr><td class=\"c x154 y10e8 w284 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">dell'effetto fis<span class=\"_ _1\"></span>cale<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1242 w285 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Utili/(perdite)<span class=\"_ _1\"></span> dalla rideterminaz<span class=\"_ _1\"></span>ione di attivit\u00e0<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1243 w286 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">finanziarie disponibi<span class=\"_ _1\"></span>li per la <span class=\"_ _1\"></span>vendita al netto<span class=\"_ _3d\"> </span></div></td><td class=\"c x220 y1244 w13e h14\"><div class=\"t m0 x25 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">84.933 </div></td><td class=\"c x268 y1244 w104 h14\"><div class=\"t m0 x54 hb y990 ff1 fs5 fc0 sc0 ls30 ws0\">(758)<span class=\"ls0\"> </span></div></td><td class=\"c x1e1 y1244 w13e h14\"><div class=\"t m0 x1f hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">84.175 </div></td><td class=\"c x25f y1244 w13f h14\"><div class=\"t m0 x1f hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td class=\"c x1df y1244 w134 h14\"><div class=\"t m0 x54 hb y990 ff1 fs5 fc0 sc0 ls30 ws0\">(252)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y1244 w13f h14\"><div class=\"t m0 x1f hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">36.449 </div></td></tr><tr><td class=\"c x154 yf67 w284 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">dell'effetto fis<span class=\"_ _1\"></span>cale<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>26.<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"fs2\">Transazioni con parti correlate </span></span> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Le opera<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span>poste <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>sere <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>e Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>correlate, <span class=\"_ _3\"></span>ivi incl<span class=\"_ _1\"></span>use l<span class=\"_ _1\"></span>e operazioni <span class=\"_ _15\"> </span>infragruppo<span class=\"_ _1\"></span>, <span class=\"_ _15\"> </span>rientrano <span class=\"_ _15\"> </span>generalmente <span class=\"_ _13\"></span>nella <span class=\"_ _15\"> </span>gestione <span class=\"_ _15\"> </span>ordinaria <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>regolate <span class=\"_ _15\"> </span>a condizioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>riguardano <span class=\"_ _1\"></span>principa<span class=\"_ _1\"></span>lmente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>scambio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>beni, <span class=\"_ _3\"></span>le p<span class=\"_ _1\"></span>restazioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>servizio,<span class=\"_ _1\"></span> la <span class=\"_ _13\"> </span>provvista <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>l\u2019<span class=\"_ _1\"></span>impiego <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>mezzi <span class=\"_ _13\"> </span>finanziari <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>le <span class=\"_ _13\"> </span>eventuali <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>mprese <span class=\"_ _13\"></span>col<span class=\"_ _1\"></span>legate <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>control<span class=\"_ _1\"></span>la<span class=\"ff1\">te </span>escluse <span class=\"_ _a\"> </span>dall\u2019area <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>consolidamento, <span class=\"_ _a\"> </span>nonch\u00e9 <span class=\"_ _9\"> </span>con <span class=\"_ _1b\"> </span>altre <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>appartenenti <span class=\"_ _a\"> </span>al <span class=\"_ _a\"> </span>Gruppo Caltagirone o so<span class=\"_ _1\"></span>tto comune<span class=\"_ _1\"></span> controllo.   <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Non  si  r<span class=\"_ _7\"></span>ilevano  operazioni<span class=\"_ _1\"></span>  di <span class=\"_ _5\"> </span>carattere  atipico  o  inusuale,  estranee  alla  normale<span class=\"_ _1\"></span> gestione dell\u2019i<span class=\"_ _1\"></span>mpresa, le seguenti tab<span class=\"_ _1\"></span>elle ne evide<span class=\"_ _1\"></span>nziano i valori:<span class=\"ff1\"> </span><table class=\"s w287 h193\" id=\"_646f172d-cbe5-4563-b5ac-59cfa3f2da50\"><tr><td></td><td></td><td></td><td class=\"c x26a y1245 w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26b y1246 w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _3d\"> </span></div></td><td class=\"c x26c y1246 w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale</div></td><td class=\"c x26d y1245 w28a h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incidenza<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1247 w140 h114\"><div class=\"t m0 x19 ha y405 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x26e y1248 w288 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26f y1248 w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x270 y1248 w28b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _3d\"> </span></div></td><td class=\"c x271 y1249 w28c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">parti<span class=\"_ _3d\"> </span></div></td><td class=\"c x272 y1249 w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di</div></td><td class=\"c x273 y1248 w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">% sulla<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x275 y124a w28e h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">controllante<span class=\"_ _3d\"> </span></div><div class=\"t m0 x274 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _3d\"> </span></div></td><td class=\"c x276 y124a w28f h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">al comune<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x273 y124a w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y124b w140 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti patri<span class=\"_ _1\"></span>moniali </div></td><td></td><td></td><td></td><td></td><td class=\"c x279 y124d w290 h194\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">controllo<span class=\"_ _3d\"> </span></div><div class=\"t m0 x277 ha y124c ff4 fs5 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _3d\"> </span></div><div class=\"t m0 x278 ha y124c ff4 fs5 fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _3d\"> </span></div></td><td class=\"c x27a y124d w291 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y124e w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Immobili, impian<span class=\"_ _1\"></span>ti e macchinari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y124e w142 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">11.259 </div></td><td class=\"c x27c y124e w143 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.259 </div></td><td class=\"c x27d y124e w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">40.316 </div></td><td class=\"c x27e y124e w43 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">27,9% </div></td></tr><tr><td class=\"c x1ac y124f w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti commer<span class=\"_ _1\"></span>ciali </div></td><td class=\"c x27f y124f we7 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3 </div></td><td></td><td class=\"c x27b y124f w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">102<span class=\"ls0\"> </span></div></td><td class=\"c x27c y124f w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">105<span class=\"ls0\"> </span></div></td><td class=\"c x27d y124f w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.933 </div></td><td class=\"c x27e y124f w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,3% </div></td></tr><tr><td class=\"c x1ac y1250 w140 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 cor<span class=\"_ _1\"></span>renti </div></td><td></td><td></td><td class=\"c x27b y1250 w142 hee\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27c y1250 w143 hee\"><div class=\"t m0 x61 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27d y1250 w144 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">4.375 </div></td><td class=\"c x27e y1250 w43 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,2% </div></td></tr><tr><td class=\"c x1ac y1251 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non corre<span class=\"_ _1\"></span>nti </div></td><td></td><td></td><td class=\"c x27b y1251 w142 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.395 </div></td><td class=\"c x27c y1251 w143 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.395 </div></td><td class=\"c x27d y1251 w144 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.606 </div></td><td class=\"c x27e y1251 w43 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">87,4% </div></td></tr><tr><td class=\"c x1ac y1252 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1\"></span> </div></td><td class=\"c x27f y1252 we7 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">722<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27b y1252 w142 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x27c y1252 w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">724<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1252 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.138 </div></td><td class=\"c x27e y1252 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,4% </div></td></tr><tr><td class=\"c x1ac y1253 w140 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziar<span class=\"_ _1\"></span>ie correnti </div></td><td></td><td></td><td class=\"c x27b y1253 w142 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.085 </div></td><td class=\"c x27c y1253 w143 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.085 </div></td><td class=\"c x27d y1253 w144 hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.899 </div></td><td class=\"c x27e y1253 w43 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">25,9% </div></td></tr><tr><td class=\"c x1ac y1254 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 cor<span class=\"_ _1\"></span>renti </div></td><td></td><td></td><td class=\"c x27b y1254 w142 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1254 w143 hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1254 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">18.547 </div></td><td class=\"c x27e y1254 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1ac y1255 w140 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti econo<span class=\"_ _1\"></span>mici </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1256 w140 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x27f y1256 we7 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">22<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27b y1256 w142 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">122<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1256 w143 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">145<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1256 w144 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">108.652 </div></td><td class=\"c x27e y1256 w43 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1ac y1257 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri ricavi ope<span class=\"_ _1\"></span>rativi </div></td><td></td><td></td><td class=\"c x27b y1257 w142 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">73<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1257 w143 hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">73<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1257 w144 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.813 </div></td><td class=\"c x27e y1257 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,9% </div></td></tr><tr><td class=\"c x1ac y1258 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi opera<span class=\"_ _1\"></span>tivi </div></td><td class=\"c x27f y1258 we7 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">600<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27b y1258 w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1258 w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">765<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1258 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">51.428 </div></td><td class=\"c x27e y1258 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1,5% </div></td></tr><tr><td class=\"c x1ac y1259 w140 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _1\"></span>i in leasing<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y1259 w142 hf1\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.155 </div></td><td class=\"c x27c y1259 w143 hf1\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.155 </div></td><td class=\"c x27d y1259 w144 hf1\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.899 </div></td><td class=\"c x27e y1259 w43 hf1\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">80,9% </div></td></tr><tr><td class=\"c x1ac y125a w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y125a w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">150<span class=\"ls0\"> </span></div></td><td class=\"c x27c y125a w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">150<span class=\"ls0\"> </span></div></td><td class=\"c x27d y125a w144 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.690 </div></td><td class=\"c x27e y125a w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8,9% </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x26a y125b w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26b y125c w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _3d\"> </span></div></td><td class=\"c x26c y125c w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale</div></td><td class=\"c x26d y125b w28a h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incidenza<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y125d w145 h114\"><div class=\"t m0 x19 ha y405 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x26e y125e w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26f y125e w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x270 y125e w28b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _3d\"> </span></div></td><td class=\"c x271 y125f w28c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">parti<span class=\"_ _3d\"> </span></div></td><td class=\"c x272 y125f w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di</div></td><td class=\"c x273 y125e w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">% sulla<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x275 y1260 w28e h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">controllante<span class=\"_ _3d\"> </span></div><div class=\"t m0 x274 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _3d\"> </span></div></td><td class=\"c x276 y1260 w28f h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">al comune<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x273 y1260 w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1261 w145 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti patri<span class=\"_ _1\"></span>moniali </div></td><td></td><td></td><td></td><td></td><td class=\"c x279 y1263 w290 h195\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">controllo<span class=\"_ _3d\"> </span></div><div class=\"t m0 x277 ha y1262 ff4 fs5 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _3d\"> </span></div><div class=\"t m0 x278 ha y1262 ff4 fs5 fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _3d\"> </span></div></td><td class=\"c x27a y1263 w291 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1264 w145 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Immobili, impian<span class=\"_ _1\"></span>ti e macchinar<span class=\"_ _1\"></span>i </div></td><td></td><td></td><td class=\"c x27b y1264 w142 hee\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.535 </div></td><td class=\"c x27c y1264 w143 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">10.535 </div></td><td class=\"c x27d y1264 w144 hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">37.670 </div></td><td class=\"c x27e y1264 w146 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,0% </div></td></tr><tr><td class=\"c x1ac y1265 w145 hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti commer<span class=\"_ _1\"></span>ciali </div></td><td class=\"c x27f y1265 we7 hf4\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">34 </span> </div></td><td></td><td class=\"c x27b y1265 w142 hf4\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1265 w143 hf4\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">62<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1265 w144 hf4\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.280 </div></td><td class=\"c x27e y1265 w146 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,2% </div></td></tr><tr><td class=\"c x1ac y1266 w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 cor<span class=\"_ _1\"></span>renti </div></td><td></td><td></td><td class=\"c x27b y1266 w142 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27c y1266 w143 hdf\"><div class=\"t m0 x61 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27d y1266 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">12.091 </div></td><td class=\"c x27e y1266 w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1ac y1267 w145 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non correnti </div></td><td></td><td></td><td class=\"c x27b y1267 w142 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.544 </div></td><td class=\"c x27c y1267 w143 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.544 </div></td><td class=\"c x27d y1267 w144 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.624 </div></td><td class=\"c x27e y1267 w146 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">87,5% </div></td></tr><tr><td class=\"c x1ac y1268 w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1\"></span> </div></td><td class=\"c x27f y1268 we7 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">350 </span> </div></td><td></td><td class=\"c x27b y1268 w142 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27c y1268 w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">358<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1268 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">27.027 </div></td><td class=\"c x27e y1268 w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1,3% </div></td></tr><tr><td class=\"c x1ac y1269 w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie correnti </div></td><td></td><td></td><td class=\"c x27b y1269 w142 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.189 </div></td><td class=\"c x27c y1269 w143 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.189 </div></td><td class=\"c x27d y1269 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">17.894 </div></td><td class=\"c x27e y1269 w146 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">17,8% </div></td></tr><tr><td class=\"c x1ac y126a w145 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti econo<span class=\"_ _1\"></span>mici </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y126b w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x27f y126b we7 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">26 </span> </div></td><td></td><td class=\"c x27b y126b w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">149<span class=\"ls0\"> </span></div></td><td class=\"c x27c y126b w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">174<span class=\"ls0\"> </span></div></td><td class=\"c x27d y126b w144 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">102.219 </div></td><td class=\"c x27e y126b w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,2% </div></td></tr><tr><td class=\"c x1ac y126c w145 hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri ricavi ope<span class=\"_ _1\"></span>rativi </div></td><td></td><td></td><td class=\"c x27b y126c w142 hf4\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x27c y126c w143 hf4\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x27d y126c w144 hf4\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9.783 </div></td><td class=\"c x27e y126c w146 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,6% </div></td></tr><tr><td class=\"c x1ac y126d w145 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi opera<span class=\"_ _1\"></span>tivi </div></td><td class=\"c x27f y126d we7 hee\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">600 </span> </div></td><td></td><td class=\"c x27b y126d w142 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">361<span class=\"ls0\"> </span></div></td><td class=\"c x27c y126d w143 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">961<span class=\"ls0\"> </span></div></td><td class=\"c x27d y126d w144 hee\"><div class=\"t m0 x29 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">52.088 </div></td><td class=\"c x27e y126d w146 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1,8% </div></td></tr><tr><td class=\"c x1ac y126e w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _1\"></span>i in leasing<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y126e w142 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.207 </div></td><td class=\"c x27c y126e w143 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.207 </div></td><td class=\"c x27d y126e w144 hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.985 </div></td><td class=\"c x27e y126e w146 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">80,5% </div></td></tr><tr><td class=\"c x1ac y126f w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y126f w142 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27c y126f w143 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y126f w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24.177 </div></td><td class=\"c x27e y126f w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,0% </div></td></tr><tr><td class=\"c x1ac y1270 w145 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y1270 w142 hf1\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">121<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1270 w143 hf1\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">121<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1270 w144 hf1\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.342 </div></td><td class=\"c x27e y1270 w146 hf1\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5,2% </div></td></tr></table> <span class=\"_ _38\"> </span>I crediti <span class=\"_ _7\"></span>com<span class=\"_ _1\"></span>merciali sono principalmente relativi a rapporti di <span class=\"_ _7\"></span>natura <span class=\"_ _7\"></span>commerciale per la vendita di spazi pubb<span class=\"_ _1\"></span>licitari.  <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span><span class=\"ls6\">I <span class=\"_ _13\"></span></span>costi <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>i <span class=\"_ _17\"></span>debiti <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>mmerciali<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>verso <span class=\"_ _17\"></span>controllante <span class=\"_ _17\"></span>si <span class=\"_ _13\"></span>ri<span class=\"_ _1\"></span>feriscono <span class=\"_ _13\"></span>a <span class=\"_ _17\"></span>fatture <span class=\"_ _17\"></span>ricevute <span class=\"_ _13\"></span>dall<span class=\"_ _1\"></span>a Caltagirone SpA per<span class=\"_ _1\"></span> servi<span class=\"_ _1\"></span>zi di assistenza ammini<span class=\"_ _1\"></span>strativa e fiscale resi<span class=\"_ _1\"></span> nel corso <span class=\"ff9\">dell\u2019esercizi<span class=\"_ _1\"></span>o.<span class=\"ff1\"> </span></span>Le <span class=\"_ _18\"> </span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>corr<span class=\"_ _7\"></span>enti <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>non  cor<span class=\"_ _1\"></span>renti <span class=\"_ _19\"> </span>verso <span class=\"_ _19\"> </span>s<span class=\"_ _7\"></span>ociet\u00e0 <span class=\"_ _19\"> </span>sottoposte <span class=\"_ _19\"> </span>al  comune controllo <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>Controll<span class=\"_ _1\"></span>ante, <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>ri<span class=\"_ _1\"></span>feriscono <span class=\"_ _13\"></span><span class=\"ff9\">all<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"> </span>iscritte <span class=\"_ _17\"></span>in <span class=\"_ _13\"> </span>applicazione <span class=\"_ _17\"></span>dell\u2019IFRS <span class=\"_ _13\"></span>16<span class=\"_ _1\"></span> </span>relativamente ai con<span class=\"_ _1\"></span>tratti d\u2019affitto<span class=\"ff1\"> degl<span class=\"_ _1\"></span>i immobili a<span class=\"_ _1\"></span>dibiti ad uso di u<span class=\"_ _1\"></span>fficio in essere. </span> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>I <span class=\"_ _17\"></span>Ri<span class=\"_ _1\"></span>cavi <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>principalmente <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>pubblicit\u00e0 <span class=\"_ _4\"></span>effettuata <span class=\"_ _4\"></span>sulle <span class=\"_ _4\"></span>testa<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo da parte di societ\u00e0 <span class=\"_ _1\"></span>sotto comune <span class=\"_ _1\"></span>controllo.  <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Gli ammortamen<span class=\"_ _1\"></span>ti sono<span class=\"_ _1\"></span> relativi<span class=\"_ _1\"></span> al<span class=\"ff9\">l\u2019utilizzo <span class=\"_ _1\"></span>da parte<span class=\"_ _1\"></span> dell<span class=\"_ _1\"></span>a Capogruppo <span class=\"_ _1\"></span>e al<span class=\"_ _1\"></span>tre societ\u00e0<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> </span>Gruppo delle rispet<span class=\"_ _1\"></span>tive sedi social<span class=\"_ _1\"></span>i, di propriet\u00e0 di<span class=\"_ _1\"></span> societ\u00e0 sotto <span class=\"_ _1\"></span>comune controll<span class=\"_ _1\"></span>o. 27.<span class=\"ls0\"> <span class=\"_ _1\"></span>Informaz<span class=\"_ _1\"></span>ioni per settor<span class=\"_ _1\"></span>e di attivit\u00e0 </span> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>In <span class=\"_ _1f\"> </span>applicazione <span class=\"_ _21\"> </span>dello <span class=\"_ _1f\"> </span>IFRS<span class=\"_ _1\"></span> <span class=\"_ _1f\"> </span>8, <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>seguito <span class=\"_ _1f\"> </span>vengono <span class=\"_ _21\"> </span>riportati <span class=\"_ _21\"> </span>gli <span class=\"_ _1f\"> </span>schemi <span class=\"_ _1f\"> </span>relativi<span class=\"_ _1\"></span> all\u2019informativa <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>settore <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>attivit\u00e0. <span class=\"_ _19\"> </span>Il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _19\"> </span>Caltagirone <span class=\"_ _15\"> </span>Editore, <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>con<span class=\"_ _1\"></span>siderazione <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span>lle relazioni <span class=\"_ _2\"> </span>economiche <span class=\"_ _2\"> </span>e <span class=\"_ _2\"> </span>finanziarie <span class=\"_ _2\"> </span>tra <span class=\"_ _2\"> </span>le <span class=\"_ _2\"> </span>varie <span class=\"_ _2\"> </span>societ\u00e0 <span class=\"_ _2\"> </span>facenti <span class=\"_ _2\"> </span>parti <span class=\"_ _2\"> </span>del <span class=\"_ _2\"> </span>Gruppo <span class=\"_ _2\"> </span>e<span class=\"_ _7\"></span> dell\u2019i<span class=\"_ _1\"></span>nterdipendenza <span class=\"_ _9\"> </span>esistente <span class=\"_ _a\"> </span>tra <span class=\"_ _a\"> </span>l\u2019attivit\u00e0 <span class=\"_ _a\"> </span>edit<span class=\"_ _1\"></span>oriale <span class=\"_ _9\"> </span>delle <span class=\"_ _a\"> </span>diverse <span class=\"_ _a\"> </span>testate <span class=\"_ _9\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>e dell\u2019attivit\u00e0 <span class=\"_ _15\"> </span>pubblicitaria <span class=\"_ _15\"> </span>svolta <span class=\"_ _19\"> </span>dalla <span class=\"_ _15\"> </span>concessionaria <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>Grup<span class=\"_ _1\"></span>po, <span class=\"_ _19\"> </span>des<span class=\"_ _1\"></span>critte <span class=\"_ _15\"> </span>nella <span class=\"_ _19\"> </span>Nota <span class=\"_ _15\"> </span>n. <span class=\"_ _19\"> </span>2,<span class=\"_ _1\"></span> nonch\u00e9 <span class=\"_ _7\"></span>dell\u2019attivit\u00e0 <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>inan<span class=\"_ _1\"></span>ziaria <span class=\"_ _7\"></span>svolta <span class=\"_ _4\"></span>sia <span class=\"_ _7\"></span>dalla <span class=\"_ _4\"></span>Ca<span class=\"_ _1\"></span>pogruppo <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>dal<span class=\"ff1\">le <span class=\"_ _4\"></span>altre<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>societ\u00e0 <span class=\"_ _4\"></span>controllate,<span class=\"_ _1\"></span> </span>possiede <span class=\"_ _4\"></span>due <span class=\"_ _4\"></span>settori <span class=\"_ _17\"></span>ope<span class=\"_ _1\"></span>rativi, <span class=\"_ _4\"></span>definiti <span class=\"_ _4\"></span>come <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>rti <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>distintamente <span class=\"_ _4\"></span>identificabili, <span class=\"_ _17\"></span>che<span class=\"_ _3\"></span> fornisc<span class=\"ls2\">ono</span> <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>insieme <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>prodotti <span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>servizi <span class=\"_ _4\"></span>coll<span class=\"_ _1\"></span>egati <span class=\"_ _7\"></span>e<span class=\"_ _7\"></span> <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>sogge<span class=\"_ _1\"></span>tti <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>rischi <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>benefici <span class=\"_ _7\"></span>diversi da <span class=\"_ _15\"> </span>quelli <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>altri <span class=\"_ _15\"> </span>sett<span class=\"_ _7\"></span>ori <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _15\"> </span>del <span class=\"_ _13\"></span>Gruppo. <span class=\"_ _15\"> </span>Tale <span class=\"_ _15\"> </span>visione <span class=\"_ _13\"></span>viene <span class=\"_ _15\"> </span>utilizzata <span class=\"_ _15\"> </span>dalla <span class=\"_ _15\"> </span>Direzione Aziendale <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>effettuare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>l\u2019an<span class=\"_ _1\"></span>alisi <span class=\"_ _4\"></span>dell\u2019andamento <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>gestione <span class=\"_ _4\"></span>specifica <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i rischi <span class=\"_ _17\"></span>coll<span class=\"_ _1\"></span>egati. <span class=\"_ _4\"></span>I<span class=\"_ _7\"></span>l <span class=\"_ _4\"></span>Gruppo <span class=\"_ _17\"></span>svolge <span class=\"_ _17\"></span>la <span class=\"_ _4\"></span>sua <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _4\"></span>esclusivamente <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>Italia <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>la <span class=\"_ _4\"></span>stessa <span class=\"_ _17\"></span>in relazione <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>\u2019andamento <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>volume <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fatturato <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Margine <span class=\"_ _7\"></span>Operativo <span class=\"_ _4\"></span>Lordo <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>gestione ordinaria. <table class=\"s w292 h196\" id=\"_ef79a61e-c18b-4ac6-85e8-96e738fcd510\"><tr><td></td><td class=\"c x280 y1271 w28a h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Editoria e<span class=\"_ _3d\"> </span></div></td><td class=\"c x281 y1271 w225 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x282 y1272 w293 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x283 y1273 w294 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _3d\"> </span></div></td><td class=\"c x284 y1274 wd3 h14\"><div class=\"t m0 x97 he1 y990 ffb fs5 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td></td><td class=\"c x280 y1275 w295 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">pubblicit\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x285 y1275 w28f h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">finanziaria<span class=\"_ _3d\"> </span></div></td><td class=\"c x286 y1276 w296 h197\"><div class=\"t m0 x153 he1 y1029 ffb fs5 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y1277 w130 hdf\"><div class=\"t m0 x120 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1278 w130 he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Ricavi di settore<span class=\"_ _1\"></span> </div></td><td class=\"c x254 y1278 w147 he5\"><div class=\"t m0 xd1 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">           </div><div class=\"t m0 x9a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">116.507  </div></td><td class=\"c x213 y1278 w148 he5\"><div class=\"t m0 x2a ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">             </div><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">458 <span class=\"ls0\"> </span></div></td><td class=\"c x287 y1278 we1 he5\"><div class=\"t m0 x22 ha y25f ff4 fs5 fc0 sc0 ls30 ws0\">(502)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1278 wd3 he5\"><div class=\"t m0 xce ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">          116.464  </div></td></tr><tr><td class=\"c x1ac y1279 w130 hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi intraset<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y1279 w147 hf4\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(52)<span class=\"ls0\"> </span></div></td><td class=\"c x213 y1279 w148 hf4\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(450)<span class=\"ls0\"> </span></div></td><td class=\"c x287 y1279 we1 hf4\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">502<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1279 wd3 hf4\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y127a w130 he6\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi operati<span class=\"_ _1\"></span>vi in contribuzion<span class=\"_ _1\"></span>e </div></td><td class=\"c x254 y127a w147 he6\"><div class=\"t m0 xd1 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">           </div><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">116.455  </div></td><td class=\"c x213 y127a w148 he6\"><div class=\"t m0 x2a hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">                 </div><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">8 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x284 y127a wd3 he6\"><div class=\"t m0 xce hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">          116.464  </div></td></tr><tr><td class=\"c x1ac y127b w130 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _1\"></span> (MOL) </div></td><td class=\"c x254 y127b w147 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.120 </div></td><td class=\"c x213 y127b w148 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.551) </div></td><td></td><td class=\"c x284 y127b wd3 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">5.569 </div></td></tr><tr><td class=\"c x1ac y127c w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti, S<span class=\"_ _1\"></span>valutazioni e<span class=\"_ _1\"></span> accantonamen<span class=\"_ _1\"></span>ti  </div></td><td class=\"c x254 y127c w147 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(6.942) </div></td><td class=\"c x213 y127c w148 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(238)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x284 y127c wd3 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(7.180) </div></td></tr><tr><td class=\"c x1ac y127d w130 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato Opera<span class=\"_ _1\"></span>tivo </div></td><td class=\"c x254 y127d w147 hdf\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">177<span class=\"ls0\"> </span></div></td><td class=\"c x213 y127d w148 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.790) </div></td><td></td><td class=\"c x284 y127d wd3 hdf\"><div class=\"t m0 x21 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.613) </div></td></tr><tr><td class=\"c x1ac y127e w130 he5\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Risultato della<span class=\"_ _1\"></span> gestione finanziaria<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x287 y127e we1 he5\"><div class=\"t m0 x22 hb y25f ff1 fs5 fc0 sc0 ls30 ws0\">(698)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y127e wd3 he5\"><div class=\"t m0 x3f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">16.747 </div></td></tr><tr><td></td><td></td><td class=\"c x213 y127e w148 he5\"><div class=\"t m0 x2a hb y996 ff1 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">17.445  </div></td><td></td><td></td></tr><tr><td class=\"c x1ac y127f w130 he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _1\"></span> imposte </div></td><td class=\"c x254 y127f w147 he7\"><div class=\"t m0 x5f ha y11d ff4 fs5 fc0 sc0 ls8 ws0\">177<span class=\"ls0\"> </span></div></td><td class=\"c x213 y127f w148 he7\"><div class=\"t m0 x2a ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">15.656  </div></td><td class=\"c x287 y127f we1 he7\"><div class=\"t m0 x22 ha y11d ff4 fs5 fc0 sc0 ls30 ws0\">(698)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y127f wd3 he7\"><div class=\"t m0 x3f ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">15.134 </div></td></tr><tr><td class=\"c x1ac y1280 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td class=\"c x284 y1280 wd3 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.097 </div></td></tr><tr><td class=\"c x1ac y1281 w130 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato del per<span class=\"_ _1\"></span>iodo </div></td><td></td><td></td><td></td><td class=\"c x284 y1281 wd3 hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">16.231 </div></td></tr><tr><td class=\"c x1ac y1282 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0 di set<span class=\"_ _1\"></span>tore  </div></td><td class=\"c x254 y1282 w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          187.672  </div></td><td class=\"c x213 y1282 w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">     347.710  </div></td><td></td><td class=\"c x284 y1282 wd3 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">535.382 </div></td></tr><tr><td class=\"c x1ac y1283 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 di set<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y1283 w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            90.092  </div></td><td class=\"c x213 y1283 w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">         9.918  </div></td><td></td><td class=\"c x284 y1283 wd3 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">100.010 </div></td></tr><tr><td class=\"c x1ac y1284 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in a<span class=\"_ _1\"></span>ttivit\u00e0 materiali e i<span class=\"_ _1\"></span>mmateriali </div></td><td class=\"c x254 y1284 w147 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              1.855  </div></td><td class=\"c x213 y1284 w148 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">139 </span> </div></td><td></td><td class=\"c x284 y1284 wd3 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.994 </div></td></tr></table><div class=\"gs1c\"><table class=\"s w297 h198\" id=\"_24d87ad6-41d8-4e43-a08d-150ffea4c647\"><tr><td></td><td class=\"c x280 y1286 w28a h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">Editoria e<span class=\"_ _3d\"> </span></div></td><td class=\"c x281 y1286 w225 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x282 y1287 w293 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x283 y1288 w294 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _3d\"> </span></div></td><td class=\"c x284 y1289 w14b h14\"><div class=\"t m0 x97 he1 y990 ffb fs5 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td class=\"c x1ac y128a w14a h28\"><div class=\"t m0 x120 ha y9e5 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x280 y128b w295 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">pubblicit\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x285 y128b w28f h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">finanziaria<span class=\"_ _3d\"> </span></div></td><td class=\"c x286 y128c w296 h164\"><div class=\"t m0 x153 he1 y1029 ffb fs5 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y128d w14a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Ricavi di settore<span class=\"_ _1\"></span> </div></td><td class=\"c x254 y128d w147 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">          111.889  </div></td><td class=\"c x213 y128d w148 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">340 </span> </div></td><td class=\"c x287 y128d we1 hee\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(227)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y128d w14b hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">          112.002  </div></td></tr><tr><td class=\"c x1ac y128e w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi intraset<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y128e w147 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(27)<span class=\"ls0\"> </span></div></td><td class=\"c x213 y128e w148 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(200)<span class=\"ls0\"> </span></div></td><td class=\"c x287 y128e we1 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">227<span class=\"ls0\"> </span></div></td><td class=\"c x284 y128e w14b hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y128f w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi operati<span class=\"_ _1\"></span>vi in contribuzion<span class=\"_ _1\"></span>e </div></td><td class=\"c x254 y128f w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          111.862  </div></td><td class=\"c x213 y128f w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">140 </span> </div></td><td></td><td class=\"c x284 y128f w14b hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          112.002  </div></td></tr><tr><td class=\"c x1ac y1290 w14a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _1\"></span> (MOL) </div></td><td class=\"c x254 y1290 w147 hee\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.590 </div></td><td class=\"c x213 y1290 w148 hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.806) </div></td><td></td><td class=\"c x284 y1290 w14b hee\"><div class=\"t m0 x4f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">784<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1291 w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti, S<span class=\"_ _1\"></span>valutazioni e<span class=\"_ _1\"></span> accantonamen<span class=\"_ _1\"></span>ti  </div></td><td class=\"c x254 y1291 w147 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(22.025) </div></td><td class=\"c x213 y1291 w148 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(241)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x284 y1291 w14b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(22.267) </div></td></tr><tr><td class=\"c x1ac y1292 w14a hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato Opera<span class=\"_ _1\"></span>tivo </div></td><td class=\"c x254 y1292 w147 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(19.435) </div></td><td class=\"c x213 y1292 w148 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(2.048) </div></td><td></td><td class=\"c x284 y1292 w14b hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(21.483) </div></td></tr><tr><td class=\"c x1ac y1293 w14a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risultato della<span class=\"_ _1\"></span> gestione finanziaria<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x213 y1293 w148 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       22.475  </div></td><td class=\"c x287 y1293 we1 hee\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(640)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1293 w14b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.835 </div></td></tr><tr><td class=\"c x1ac y1294 w14a hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _1\"></span> imposte </div></td><td class=\"c x254 y1294 w147 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(19.435) </div></td><td class=\"c x213 y1294 w148 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       20.427  </div></td><td class=\"c x287 y1294 we1 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(640)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1294 w14b hdf\"><div class=\"t m0 x4f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">352<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1295 w14a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td class=\"c x284 y1295 w14b hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.839 </div></td></tr><tr><td class=\"c x1ac y1296 w14a hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato del per<span class=\"_ _1\"></span>iodo </div></td><td></td><td></td><td></td><td class=\"c x284 y1296 w14b hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.191 </div></td></tr><tr><td class=\"c x1ac y1297 w14a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0 di set<span class=\"_ _1\"></span>tore  </div></td><td class=\"c x254 y1297 w147 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          176.008  </div></td><td class=\"c x213 y1297 w148 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">     460.424  </div></td><td></td><td class=\"c x284 y1297 w14b hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">636.432 </div></td></tr><tr><td class=\"c x1ac y1298 w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 di set<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y1298 w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            99.512  </div></td><td class=\"c x213 y1298 w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       10.151  </div></td><td></td><td class=\"c x284 y1298 w14b hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">109.663 </div></td></tr><tr><td class=\"c x1ac y1299 w14a hf5\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in a<span class=\"_ _1\"></span>ttivit\u00e0 materiali<span class=\"_ _1\"></span> e immateriali </div></td><td class=\"c x254 y1299 w147 hf5\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              3.987  </div></td><td class=\"c x213 y1299 w148 hf5\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              <span class=\"ls8\">14 </span> </div></td><td></td><td class=\"c x284 y1299 w14b hf5\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.001 </div></td></tr></table></div><div class=\"c w2 h0 gs1d\"><div class=\"t m0 x0 h10 y54 ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h40 y2da ffb fs7 fc1 sc0 ls2 ws0\">28.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altre inform<span class=\"_ _1\"></span>azioni </span></div><div class=\"t m0 x0 h36 y59c ff10 fs7 fc1 sc0 ls0 ws0\">Informativa ai sen<span class=\"_ _1\"></span>si dell\u2019art<span class=\"_ _1\"></span>.149 duodecies del<span class=\"_ _1\"></span>la Del<span class=\"_ _1\"></span>ibera della Consob 1<span class=\"_ _1\"></span>1971/99<span class=\"ff8\"> </span></div><div class=\"t m0 x4 h10 y691 ff9 fs7 fc0 sc0 ls0 ws0\">l <span class=\"_ _4\"></span>compensi <span class=\"_ _4\"></span>corrisposti <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>revisione <span class=\"_ _4\"></span>KPMG <span class=\"_ _4\"></span>SpA <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>all\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _17\"></span><span class=\"ff1 ls2\">2024<span class=\"ls3\">, </span></span></div><div class=\"t m0 x0 h10 y52f ff1 fs7 fc0 sc0 ls0 ws0\">senza <span class=\"_ _4\"></span>includere <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>contributo <span class=\"_ _4\"></span>Consob<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>n\u00e8 <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>spese <span class=\"_ _4\"></span>fatturate <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>91 <span class=\"_ _4\"></span>mila <span class=\"_ _4\"></span>Euro, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cui </div><div class=\"t m0 x0 h10 yd0a ff1 fs7 fc0 sc0 ls0 ws0\">236 mila Euro per attivi<span class=\"_ _1\"></span>t\u00e0 di revisione lega<span class=\"_ _1\"></span>le ed ad attivit\u00e0 di<span class=\"_ _1\"></span> revisione limita<span class=\"_ _1\"></span>ta<span class=\"_ _7\"></span> e 55 mila per la<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 yd0b ff1 fs7 fc0 sc0 ls0 ws0\">revisione <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>Rendicontazione <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>Sostenibilit\u00e0<span class=\"ls6\">, <span class=\"_ _7\"></span></span>oltre <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span><span class=\"ls2\">89<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>mila <span class=\"_ _4\"></span>euro <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>servizi <span class=\"_ _4\"></span>diversi <span class=\"_ _4\"></span>dall<span class=\"_ _1\"></span>a </span></span></div><div class=\"t m0 x0 h10 yd0c ff1 fs7 fc0 sc0 ls0 ws0\">revisione. </div><div class=\"t m0 x4 h10 y8f ff1 fs7 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x0 h36 y79a ff8 fs7 fc1 sc0 ls0 ws0\">Transazioni con a<span class=\"_ _1\"></span>mministratori,<span class=\"_ _1\"></span> sindaci e personal<span class=\"_ _1\"></span>e dirigente dell<span class=\"ls2\">e </span>aziende<span class=\"_ _1\"></span> del Gruppo </div><div class=\"t m0 x4 h10 yd0d ff1 fs7 fc0 sc0 ls0 ws0\">Nel corso <span class=\"_ _7\"></span>dell'esercizio non sono <span class=\"_ _7\"></span>stati erogati finanziamenti ad amministratori, sindaci </div><div class=\"t m0 x0 h10 y8b5 ff1 fs7 fc0 sc0 ls0 ws0\">e <span class=\"_ _4\"></span>dirige<span class=\"_ _1\"></span>nti <span class=\"_ _7\"></span>aventi <span class=\"_ _4\"></span>respon<span class=\"_ _1\"></span>sabili<span class=\"_ _1\"></span>ta <span class=\"_ _4\"></span>strategiche<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ed <span class=\"_ _4\"></span>alla <span class=\"_ _7\"></span>data <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span><span class=\"ls2\">2024</span> <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>non </div><div class=\"t m0 x0 h10 y55a ff1 fs7 fc0 sc0 ls0 ws0\">vanta crediti pe<span class=\"_ _1\"></span>r finanziamenti loro<span class=\"_ _1\"></span> concessi.  </div><div class=\"t m0 x4 h10 yd0e ff1 fs7 fc0 sc0 ls0 ws0\">Si <span class=\"_ _1\"></span>precisa <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>del 31 <span class=\"_ _1\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"ls2\">2024</span>, <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>compensi spe<span class=\"_ _1\"></span>ttanti <span class=\"_ _1\"></span>agli <span class=\"_ _1\"></span>ammini<span class=\"_ _1\"></span>stratori </div><div class=\"t m0 x0 h10 y944 ff1 fs7 fc0 sc0 ls0 ws0\">e ai dirigenti aven<span class=\"_ _1\"></span>ti responsabi<span class=\"_ _1\"></span>lita strategiche <span class=\"_ _1\"></span>sono pari a<span class=\"_ _1\"></span> <span class=\"ls2\">803</span> migliaia di Euro (<span class=\"ls2\">76</span>7 migl<span class=\"_ _1\"></span>iaia di </div><div class=\"t m0 x0 h10 yd0f ff1 fs7 fc0 sc0 ls0 ws0\">Euro nel <span class=\"ls2\">2023</span>). Tali<span class=\"_ _1\"></span> compensi rappresen<span class=\"_ _1\"></span>tano ben<span class=\"_ _1\"></span>efici a breve termi<span class=\"_ _1\"></span>ne.  </div><div class=\"t m0 x4 h10 yc0f ff1 fs7 fc0 sc0 ls0 ws0\">Per <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>dettaglio <span class=\"_ _7\"></span>dei <span class=\"_ _4\"></span>compensi <span class=\"_ _7\"></span>spettanti <span class=\"_ _4\"></span>ai <span class=\"_ _7\"></span>componenti <span class=\"_ _7\"></span>degli <span class=\"_ _4\"></span>organi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>ammi<span class=\"_ _1\"></span>nistrazione,<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 yd10 ff1 fs7 fc0 sc0 ls0 ws0\">controllo <span class=\"_ _3\"></span>si ri<span class=\"_ _1\"></span>nvia <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>Relazione <span class=\"_ _3\"></span>sulla <span class=\"_ _1\"></span>Remunerazione, <span class=\"_ _3\"></span>redatta <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _1\"></span>dell'<span class=\"_ _1\"></span>art.123 <span class=\"_ _3\"></span>ter del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>testo </div><div class=\"t m0 x0 h10 y83f ff1 fs7 fc0 sc0 ls0 ws0\">Unico, <span class=\"_ _17\"></span>messa<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>disposi<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>pubblico<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>pub<span class=\"_ _1\"></span>blicata <span class=\"_ _17\"></span>come<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>richiesto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>dall'art.84 <span class=\"_ _17\"></span>quater <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> </div><div class=\"t m0 x0 h10 ybf7 ff1 fs7 fc0 sc0 ls0 ws0\">Regolamento E<span class=\"_ _1\"></span>mittenti. </div><div class=\"t m0 x4 h10 y7be ff1 fs7 fc0 sc0 ls0 ws0\">La  stessa <span class=\"_ _5\"> </span>Relazione  sull<span class=\"_ _1\"></span>a  Remunerazione  contiene, <span class=\"_ _5\"> </span>inoltre,  le  informazioni  sulle </div><div class=\"t m0 x0 h10 y7d4 ff1 fs7 fc0 sc0 ls0 ws0\">partecipazioni <span class=\"_ _3\"></span>detenute <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _3\"></span>e nel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _3\"></span>da ques<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>controll<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>ogni <span class=\"_ _1\"></span>componente </div><div class=\"t m0 x0 h10 yc12 ff1 fs7 fc0 sc0 ls0 ws0\">gli organi di ammi<span class=\"_ _1\"></span>nistrazione e con<span class=\"_ _1\"></span>trollo.<span class=\"_ _3d\"> </span> </div><div class=\"t m0 x4 h10 y737 ff1 fs7 fc0 sc0 ls0 ws0\"> </div></div>29.<span class=\"ls0\"> <span class=\"_ _1\"></span>Gerarchia d<span class=\"_ _1\"></span>i <span class=\"ff4\">fair value</span> <span class=\"_ _1\"></span><span class=\"ls2\">secondo IFRS 13<span class=\"ls0\"> </span></span></span>La <span class=\"_ _4\"></span>seguente <span class=\"_ _4\"></span>tabella <span class=\"_ _4\"></span>evidenzia <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>livello <span class=\"_ _4\"></span>gerarchico <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>sono valutate al <span class=\"ff8\">fair value<span class=\"_ _1\"></span><span class=\"ff1\">: </span></span><table class=\"s w298 h19a\" id=\"_b2d18220-9e66-49fd-a2fc-8a5309951195\"><tr><td></td><td class=\"c x1ac y129a w14c hdf\"><div class=\"t m0 x117 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">31<span class=\"ls0\">-dic-</span>23<span class=\"ls0\"> </span></div></td><td class=\"c x288 y129b w14d h117\"><div class=\"t m0 xab ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Nota </div></td><td class=\"c x1dd y129b w14e h117\"><div class=\"t m0 x1c ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x289 y129b w14e h117\"><div class=\"t m0 x1c ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x1df y129b w14d h117\"><div class=\"t m0 x1c ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x218 y129b w14f h117\"><div class=\"t m0 x1d ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1ac y129c w14c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Strumenti rappre<span class=\"_ _1\"></span>sentativi di <span class=\"_ _1\"></span>capitale </div></td><td></td><td class=\"c x288 y129c w14d hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y129c w14e hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td><td></td><td></td><td class=\"c x218 y129c w14f hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td></tr><tr><td class=\"c x1ac y129d w14c he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td></td><td></td><td class=\"c x1dd y129d w14e he7\"><div class=\"t m0 x38 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td><td class=\"c x289 y129d w14e he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1df y129d w14d he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y129d w14f he7\"><div class=\"t m0 x38 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td></tr><tr><td class=\"c x1ac y129e w14c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Strumenti finanziari<span class=\"_ _1\"></span> derivati pa<span class=\"_ _1\"></span>ssivi </div></td><td></td><td class=\"c x288 y129e w14d hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y129e w14e hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x218 y129e w14f hee\"><div class=\"t m0 x21 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y129f w14c he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Totale passivit\u00e0<span class=\"_ _1\"></span> </div></td><td class=\"c x1ac y12a0 w150 hdf\"><div class=\"t m0 x117 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">31<span class=\"ls0\">-dic-</span>24<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1dd y129f w14e he7\"><div class=\"t m0 x21 ha y11d ff4 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td><td class=\"c x289 y129f w14e he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1df y129f w14d he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y129f w14f he7\"><div class=\"t m0 x21 ha y11d ff4 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x288 y12a1 w14d h118\"><div class=\"t m0 xab ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Nota </div></td><td class=\"c x1dd y12a1 w14e h118\"><div class=\"t m0 x1c ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x289 y12a1 w14e h118\"><div class=\"t m0 x1c ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x1df y12a1 w14d h118\"><div class=\"t m0 x1c ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x218 y12a1 w151 h118\"><div class=\"t m0 x1d ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1ac y12a2 w150 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Strumenti rappre<span class=\"_ _1\"></span>sentativi di <span class=\"_ _1\"></span>capitale </div></td><td></td><td class=\"c x288 y12a2 w14d hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y12a2 w14e hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">322.895 </div></td><td></td><td></td><td class=\"c x218 y12a2 w151 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">322.895 </div></td></tr><tr><td class=\"c x1ac y12a3 w150 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Titoli a reddito<span class=\"_ _1\"></span> fisso </div></td><td></td><td class=\"c x288 y12a3 w14d hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y12a3 w14e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">62.775 </div></td><td></td><td></td><td class=\"c x218 y12a3 w151 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">62.775 </div></td></tr><tr><td class=\"c x1ac y12a4 w150 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td></td><td></td><td class=\"c x1dd y12a4 w14e hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">385.670 </div></td><td class=\"c x289 y12a4 w14e hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x1df y12a4 w14d hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x218 y12a4 w151 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">385.670 </div></td></tr></table>Nel <span class=\"_ _16\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ls2\">2024<span class=\"ls0\"> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>vi <span class=\"_ _16\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _16\"></span>trasferimenti <span class=\"_ _16\"></span>tra <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>vari <span class=\"_ _3\"></span>livelli <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>avvenuta <span class=\"_ _3\"></span>alcuna </span></span>variazione nel li<span class=\"_ _1\"></span>vello 3. 30.<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ff11\">Fatti di ril<span class=\"_ _1\"></span>ievo successi<span class=\"_ _1\"></span>vi alla chiusu<span class=\"_ _1\"></span>ra dell\u2019es<span class=\"_ _1\"></span>ercizio<span class=\"ffb\"> </span></span></span>Non si segnalano even<span class=\"_ _1\"></span>ti successivi<span class=\"_ _1\"></span> di rilevante int<span class=\"_ _1\"></span>eresse. ELENCO DELLE PARTECIPAZIONI AL 31.12.2024  <table class=\"s w299 h19b\" id=\"_c8799ae0-6d45-4ec0-82dd-15e330a95646\"><tr><td class=\"c x28a y12a5 w153 h119\"><div class=\"t m0 x73 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">DENOMINAZIONE<span class=\"_ _1\"></span> </div></td><td class=\"c x28b y12a5 w154 h119\"><div class=\"t m0 x97 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">SEDE LEGAL<span class=\"_ _1\"></span>E </div></td><td class=\"c x28c y12a5 w155 h119\"><div class=\"t m0 x29 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">CAPITALE  <span class=\"_ _1\"></span> </div></td><td class=\"c x28d y12a5 w156 h119\"><div class=\"t m0 x19 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">VALUTA </div></td><td></td><td class=\"c x28e y12a5 w157 h119\"><div class=\"t m0 x19 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">         TIPO POS<span class=\"_ _1\"></span>SESSO </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x28c y12a6 w155 h119\"><div class=\"t m0 x25 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">SOCIALE </div></td><td></td><td class=\"c x28e y12a6 w123 h119\"><div class=\"t m0 x19 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">DIRETTO  </div></td><td class=\"c x28f y12a6 w159 h119\"><div class=\"t m0 x1f ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">    INDIRETTO<span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x28f y12a7 w159 h119\"><div class=\"t m0 x9 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">    TRAMITE </div></td><td></td></tr><tr><td class=\"c x290 y12a8 w29a h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc1 sc0 ls0 ws0\">IMPRESE INCLU<span class=\"_ _1\"></span>SE NEL CON<span class=\"_ _1\"></span>SOLIDAM<span class=\"_ _1\"></span>ENTO CON IL<span class=\"_ _1\"></span> METODO<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x290 y12a9 w29b h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc1 sc0 ls0 ws0\">INTEGRALE<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x28a y12aa w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">CED DIGITAL &amp;<span class=\"_ _1\"></span> SERVIZI SRL </div></td><td class=\"c x28b y12aa w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12aa w155 h119\"><div class=\"t m0 x27 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">100.000,00 </div></td><td class=\"c x28d y12aa w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12aa w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,99% </div></td><td class=\"c x28f y12aa w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12aa w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x28a y12ab w153 h11a\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">IL MESSAGGERO<span class=\"_ _1\"></span> SpA </div></td><td class=\"c x28b y12ab w154 h11a\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12ab w155 h11a\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">1.265.385,00 </div></td><td class=\"c x28d y12ab w156 h11a\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12ab w123 h11a\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12ab w159 h11a\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12ab w158 h11a\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12ac w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">IL MATTINO SpA<span class=\"_ _1\"></span>   </div></td><td class=\"c x28b y12ac w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12ac w155 h119\"><div class=\"t m0 x27 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">500.000,00 </div></td><td class=\"c x28d y12ac w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12ac w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12ac w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12ac w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12ad w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">PIEMME SpA </div></td><td class=\"c x28b y12ad w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12ad w155 h119\"><div class=\"t m0 xa0 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">91.710,<span class=\"ls8\">21</span> </div></td><td class=\"c x28d y12ad w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12ad w123 h119\"><div class=\"t m0 x97 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x28f y12ad w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12ad w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x28a y12ae w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">LEGGO S<span class=\"ls30\">rl</span><span class=\"ls30\"><span class=\"ls33\">  </span></span> </div></td><td class=\"c x28b y12ae w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12ae w155 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">1.000.000,00 </div></td><td class=\"c x28d y12ae w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12ae w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12ae w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12ae w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12af w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x28b y12af w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12af w155 h119\"><div class=\"t m0 xa0 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">10.000,00 </div></td><td class=\"c x28d y12af w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12af w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,99% </div></td><td class=\"c x28f y12af w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">PIEMME SpA </div></td><td class=\"c x291 y12af w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x28a y12b0 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">CORRIERE ADRI<span class=\"_ _1\"></span>ATICO S<span class=\"ls30\">rl</span><span class=\"ls30\"><span class=\"ls32\">  </span></span> </div></td><td class=\"c x28b y12b0 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b0 w155 h119\"><div class=\"t m0 x27 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">200.000,00 </div></td><td class=\"c x28d y12b0 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b0 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b0 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b0 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b1 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">QUOTIDIANO D<span class=\"_ _1\"></span>I PUGLIA S<span class=\"ls30\">rl</span>    </div></td><td class=\"c x28b y12b1 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b1 w155 h119\"><div class=\"t m0 xa0 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">50.000,00 </div></td><td class=\"c x28d y12b1 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b1 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b1 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b1 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b2 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">SERVIZI ITALIA<span class=\"_ _1\"></span> 15 SRL </div></td><td class=\"c x28b y12b2 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b2 w155 h119\"><div class=\"t m0 x27 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">100.000,00 </div></td><td class=\"c x28d y12b2 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b2 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b2 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b2 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b3 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">STAMPA NAPOL<span class=\"_ _1\"></span>I 2015 SRL<span class=\"_ _1\"></span> </div></td><td class=\"c x28b y12b3 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b3 w155 h119\"><div class=\"t m0 xa0 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">10.000,00 </div></td><td class=\"c x28d y12b3 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b3 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b3 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b3 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b4 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">STAMPA ROMA<span class=\"_ _1\"></span> 2015 SRL </div></td><td class=\"c x28b y12b4 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b4 w155 h119\"><div class=\"t m0 xa0 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">10.000,00 </div></td><td class=\"c x28d y12b4 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b4 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b4 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b4 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b5 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">IL GAZZETTINO <span class=\"_ _1\"></span>SpA  </div></td><td class=\"c x28b y12b5 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b5 w155 h119\"><div class=\"t m0 x27 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">200.000,00 </div></td><td class=\"c x28d y12b5 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b5 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b5 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b5 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b6 w153 he5\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">STAMPA VENEZ<span class=\"_ _1\"></span>IA S<span class=\"ls30\">rl</span> </div></td><td class=\"c x28b y12b6 w154 he5\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b6 w155 he5\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.267.000,00 </div></td><td class=\"c x28d y12b6 w156 he5\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b6 w123 he5\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">74,99%<span class=\"ffc\"> </span></div></td><td class=\"c x28f y12b6 w159 he5\"><div class=\"t m0 x19 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">IL GAZZETTINO </div><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">SpA </div></td><td class=\"c x291 y12b6 w158 he5\"><div class=\"t m0 x2f hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">25<span class=\"ls32\">,0<span class=\"ls0\">1%</span></span><span class=\"ls32\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x28a y12b7 w153 he6\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">IMPRESE TIPOGR<span class=\"_ _1\"></span>AFICHE V<span class=\"_ _1\"></span>ENETE S<span class=\"ls30\">rl</span> </div></td><td class=\"c x28b y12b7 w154 he6\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b7 w155 he6\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.730.000,00 </div></td><td class=\"c x28d y12b7 w156 he6\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b7 w123 he6\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">45<span class=\"ls0\">,</span>90<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x28f y12b7 w159 he6\"><div class=\"t m0 x19 hb y996 ff1 fs5 fc0 sc0 ls0 ws0\">IL GAZZETTINO </div><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">SpA </div></td><td class=\"c x291 y12b7 w158 he6\"><div class=\"t m0 x2f hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">54<span class=\"ls0\">,</span>10<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x290 y12b8 w29c h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">P.I.M. PUBBLIC<span class=\"_ _1\"></span>ITA' ITALIAN<span class=\"_ _1\"></span>A<span class=\"_ _3d\"> </span></div></td><td class=\"c x28b y12b9 w154 he7\"><div class=\"t m0 x19 hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b9 w155 he7\"><div class=\"t m0 x1c hb y11d ff1 fs5 fc0 sc0 ls8 ws0\">1.800<span class=\"ls0\">.000,00</span><span class=\"ls0\"> </span></div></td><td class=\"c x28d y12b9 w156 he7\"><div class=\"t m0 x1c hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b9 w123 he7\"><div class=\"t m0 x1c hb y11d ff1 fs5 fc0 sc0 ls8 ws0\">42<span class=\"ls0\">,</span>00%<span class=\"ls0\"> </span></div></td><td class=\"c x292 y12b8 w29d h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">IL GAZZETTINO<span class=\"_ _3d\"> </span></div></td><td class=\"c x291 y12b9 w158 he7\"><div class=\"t m0 x2f hb y11d ff1 fs5 fc0 sc0 ls8 ws0\">58<span class=\"ls0\">,00%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x290 y12ba w29e h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">MULTIMEDIA Srl<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x292 y12ba w29f h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">SpA</div></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "NOTE ESPLICATIVE AL BILANCIO CONSOLIDATO  31 dicembre 2024 Premessa La <span class=\"_ _17\"></span>Caltagirone <span class=\"_ _17\"></span>Editore <span class=\"_ _17\"></span>SpA <span class=\"_ _13\"></span>(la <span class=\"_ _17\"></span>Capogruppo) <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>una <span class=\"_ _17\"></span>Societ\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _13\"></span>Azi<span class=\"_ _1\"></span>oni, <span class=\"_ _17\"></span>quotata <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span>la Borsa <span class=\"_ _4\"></span>Val<span class=\"_ _1\"></span>ori <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>Milano, <span class=\"_ _4\"></span>con <span class=\"_ _7\"></span>sede <span class=\"_ _4\"></span>legale <span class=\"_ _7\"></span>in <span class=\"_ _4\"></span>Roma <span class=\"_ _7\"></span>(Italia), <span class=\"_ _4\"></span>Via <span class=\"_ _7\"></span>Barberini <span class=\"_ _4\"></span>28, <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>svolge <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>sua attivit\u00e0 in ambi<span class=\"_ _1\"></span>to editoriale. Alla <span class=\"_ _4\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>pre<span class=\"_ _1\"></span>sente <span class=\"_ _7\"></span>relazione, <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>Azion<span class=\"_ _1\"></span>isti <span class=\"_ _4\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>detengono<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>partecipa<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>rilevanti<span class=\"_ _1\"></span> nel capitale, se<span class=\"_ _1\"></span>condo<span class=\"_ _1\"></span> quanto risul<span class=\"_ _1\"></span>ta dalle c<span class=\"_ _1\"></span>omunicazi<span class=\"_ _1\"></span>oni effettuate ai<span class=\"_ _1\"></span> sensi<span class=\"_ _1\"></span> dell\u2019art. 120<span class=\"_ _1\"></span> TUF e<span class=\"_ _1\"></span> integrate dalle ul<span class=\"_ _1\"></span>teriori informazion<span class=\"_ _1\"></span>i disponibil<span class=\"_ _1\"></span>i sono: \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span>Francesco Gaetano Cal<span class=\"_ _1\"></span>tagirone <span class=\"ls2\">76.638<span class=\"ls6\">.3</span>88</span> a<span class=\"_ _1\"></span>zioni (61,<span class=\"ls2\">311</span>%).  </span>La predetta par<span class=\"_ _1\"></span>tecipazione \u00e8 detenuta<span class=\"_ _1\"></span> indirettamente <span class=\"_ _1\"></span>tramite le Soci<span class=\"_ _1\"></span>et\u00e0: Parted 1982 Srl<span class=\"_ _1\"></span> 44.454.550<span class=\"_ _1\"></span> azioni (35,564<span class=\"ls2d\">%)</span> FGC SpA 32.183.838<span class=\"_ _1\"></span> azioni (<span class=\"ls2\">25,747<span class=\"ls13\">%)<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>La <span class=\"_ _15\"> </span>societ\u00e0 <span class=\"_ _13\"> </span>detiene <span class=\"_ _15\"> </span>inoltre <span class=\"_ _15\"> </span>n. <span class=\"_ _13\"> </span>18.209.738 <span class=\"_ _15\"> </span>azioni <span class=\"_ _15\"> </span>proprie <span class=\"_ _15\"> </span>pari <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>14,57% <span class=\"_ _13\"> </span>del <span class=\"_ _15\"> </span>capitale sociale.<span class=\"fs2\"> </span>Alla data<span class=\"_ _1\"></span> di predisposi<span class=\"_ _1\"></span>zione del presen<span class=\"_ _1\"></span>te bil<span class=\"_ _1\"></span>ancio, la control<span class=\"_ _1\"></span>lante ultima<span class=\"_ _1\"></span> \u00e8 la<span class=\"_ _1\"></span> FGC SpA<span class=\"_ _1\"></span>, per effetto del<span class=\"_ _1\"></span>le azioni d<span class=\"_ _1\"></span>etenute tramite p<span class=\"_ _1\"></span>roprie controllate.<span class=\"_ _1\"></span>  Il Bilan<span class=\"_ _1\"></span>cio consoli<span class=\"_ _1\"></span>dato al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span><span class=\"ls2\">2024<span class=\"ls0\"> includ<span class=\"_ _1\"></span>e il<span class=\"_ _1\"></span> bilanci<span class=\"_ _1\"></span>o dell<span class=\"_ _1\"></span>a Capogr<span class=\"_ _1\"></span>uppo e<span class=\"_ _1\"></span> delle </span></span>sue <span class=\"_ _4\"></span>controllate <span class=\"_ _7\"></span>(<span class=\"_ _7\"></span>insieme <span class=\"_ _7\"></span>denominate <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>\u201cGruppo\u201d).<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Per <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _4\"></span>sono <span class=\"_ _7\"></span>st<span class=\"_ _7\"></span>ati <span class=\"_ _4\"></span>util<span class=\"_ _1\"></span>izzati <span class=\"_ _4\"></span>i bilanci predisposti dagli Amministrato<span class=\"_ _1\"></span>ri delle singole societ\u00e0 <span class=\"_ _7\"></span>per l\u2019approvazion<span class=\"_ _1\"></span>e da <span class=\"_ _7\"></span>parte delle rispettive <span class=\"_ _21\"> </span>assembl<span class=\"ls2\">ee<span class=\"_ _1\"></span><span class=\"ls6\">, <span class=\"_ _21\"> </span><span class=\"ls0\">modificati <span class=\"_ _14\"> </span>in <span class=\"_ _21\"> </span>considerazione <span class=\"_ _21\"> </span>dei <span class=\"_ _14\"> </span>principi <span class=\"_ _21\"> </span>contabili <span class=\"_ _14\"> </span>utilizzati <span class=\"_ _21\"> </span>dalla </span></span></span>Capogruppo nell<span class=\"_ _1\"></span>a redazione del Bi<span class=\"_ _1\"></span>lancio consoli<span class=\"_ _1\"></span>dato (IFRS). Il <span class=\"_ _8\"> </span>presente <span class=\"_ _8\"> </span>Bilancio <span class=\"_ _8\"> </span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _8\"> </span>\u00e8 <span class=\"_ _8\"> </span>stato <span class=\"_ _8\"> </span>autorizzato <span class=\"_ _8\"> </span>alla <span class=\"_ _8\"> </span>pubblicazi<span class=\"_ _1\"></span>one <span class=\"_ _8\"> </span>dagli Amministratori<span class=\"_ _1\"></span> <span class=\"ls1\">il <span class=\"ls2\">12</span></span> Marzo 2025. Conformit\u00e0  ai  principi <span class=\"_ _2e\"> </span>contabili  internazionali  omologati <span class=\"_ _2e\"> </span>dalla  Co<span class=\"_ _1\"></span>mmissione Europea Il <span class=\"_ _17\"></span>Bil<span class=\"_ _1\"></span>ancio <span class=\"_ _17\"></span>consol<span class=\"_ _1\"></span>idato <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _17\"></span><span class=\"ls2\">2024</span>, <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>edatto <span class=\"_ _4\"></span>sul <span class=\"_ _17\"></span>presupposto <span class=\"_ _4\"></span>della <span class=\"_ _17\"></span>continu<span class=\"_ _1\"></span>it\u00e0 aziendale dell<span class=\"_ _1\"></span>a Capogruppo e delle imprese con<span class=\"_ _1\"></span>trollate, <span class=\"ls2\">\u00e8 </span>stato predispos<span class=\"_ _1\"></span>to ai sensi degli art. 2 <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>3 <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>D.Lgs <span class=\"_ _17\"></span>38/2005 <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span>in <span class=\"_ _17\"></span>conformit\u00e0 <span class=\"_ _13\"></span>agl<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>Interna<span class=\"_ _1\"></span>tional <span class=\"_ _13\"></span>Fi<span class=\"_ _1\"></span>nancial <span class=\"_ _17\"></span>R<span class=\"_ _7\"></span>eporting <span class=\"_ _13\"></span>Standa<span class=\"_ _1\"></span>rds<span class=\"_ _1\"></span> (IFRS), <span class=\"_ _15\"> </span>alle <span class=\"_ _15\"> </span>interpretazioni <span class=\"_ _15\"> </span>dell\u2019<span class=\"_ _1\"></span>International <span class=\"_ _15\"> </span>Financial <span class=\"_ _15\"> </span>Reporting <span class=\"_ _15\"> </span>Interpretations <span class=\"_ _15\"> </span>Commi<span class=\"_ _1\"></span>ttee (IFRIC)  e  del<span class=\"_ _1\"></span>lo  Standing  Inte<span class=\"_ _1\"></span>rpretations  Comm<span class=\"_ _1\"></span>ittee  (SIC),  omol<span class=\"_ _1\"></span>ogati  dal<span class=\"_ _1\"></span>la  Commission<span class=\"_ _1\"></span>e Europea <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>vigore <span class=\"_ _3\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio, <span class=\"_ _16\"></span>nonch\u00e9 <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>precedenti <span class=\"_ _16\"></span>International <span class=\"_ _16\"></span>Accounting <span class=\"_ _16\"></span>Standard<span class=\"_ _3d\"> </span>(IAS). <span class=\"_ _7\"></span>Per <span class=\"_ _7\"></span>sempli<span class=\"_ _1\"></span>cit\u00e0 <span class=\"_ _7\"></span>l\u2019insieme di <span class=\"_ _7\"></span>tutti <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>principi <span class=\"_ _7\"></span>e delle <span class=\"_ _7\"></span>interpretazioni <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>seguito <span class=\"_ _7\"></span>definito<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>con \u201cIFRS\u201d.<span class=\"ff1\"> </span>Nella <span class=\"_ _15\"> </span>predisposizione <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>presente <span class=\"_ _19\"> </span>documen<span class=\"_ _1\"></span>to <span class=\"_ _15\"> </span>si <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _15\"> </span>t<span class=\"_ _7\"></span>enuto <span class=\"_ _15\"> </span>conto <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>disposizioni dell<span class=\"ff9\">\u2019</span>articolo <span class=\"_ _1\"></span>9 del <span class=\"_ _1\"></span>decre<span class=\"_ _1\"></span>to leg<span class=\"_ _1\"></span>islativo 28<span class=\"_ _1\"></span> febb<span class=\"_ _1\"></span>raio 2<span class=\"_ _1\"></span>005 n.38<span class=\"_ _1\"></span>, dell<span class=\"_ _1\"></span>e disposizi<span class=\"_ _1\"></span>oni del<span class=\"_ _1\"></span> codice<span class=\"_ _1\"></span> civile,<span class=\"_ _1\"></span> delle <span class=\"_ _7\"></span>Delibere <span class=\"_ _7\"></span>CONSOB n. <span class=\"_ _4\"></span>15519 (\"<span class=\"_ _7\"></span>Disposi<span class=\"_ _1\"></span>zioni <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>materia <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>schemi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>emanare in <span class=\"_ _21\"> </span>attuazione <span class=\"_ _14\"> </span>dell'art. <span class=\"_ _14\"> </span>9, <span class=\"_ _21\"> </span>comma <span class=\"_ _21\"> </span>3, <span class=\"_ _14\"> </span>del <span class=\"_ _21\"> </span>decreto <span class=\"_ _14\"> </span>legislative <span class=\"_ _14\"> </span>n.<span class=\"_ _7\"></span> <span class=\"_ _21\"> </span>38/2005\") <span class=\"_ _14\"> </span>e <span class=\"_ _21\"> </span>n. <span class=\"_ _21\"> </span>15520<span class=\"_ _1\"></span> (\"Modificazioni<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>ed <span class=\"_ _9\"> </span>integrazioni<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>al <span class=\"_ _9\"> </span>regolamento  recante <span class=\"_ _5\"> </span>norme <span class=\"_ _5\"> </span>di <span class=\"_ _9\"> </span>attuazione  del <span class=\"_ _9\"> </span>decreto legislativo <span class=\"_ _3\"></span>n. 58/1998<span class=\"_ _1\"></span>\") <span class=\"_ _3\"></span>entrambe <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>27 lugli<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>200<span class=\"_ _1\"></span>6, <span class=\"_ _1\"></span>nonch\u00e9 <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>comunicazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>CONSOB <span class=\"_ _3\"></span>n. DEM/6064293 <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>28 <span class=\"_ _16\"></span>luglio <span class=\"_ _16\"></span>2006 <span class=\"_ _3\"></span>(\"Informativa <span class=\"_ _16\"></span>societaria <span class=\"_ _3\"></span>degli <span class=\"_ _16\"></span>emittenti <span class=\"_ _16\"></span>quotati <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>emittenti aventi strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> diffusi tra il pubblico di c<span class=\"_ _1\"></span>ui all'art. 116<span class=\"_ _1\"></span> del TUF\"). Tutti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>bilanci<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>d\u2019esercizio <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span><span class=\"ff1\">societ\u00e0 <span class=\"_ _4\"></span>consolidate <span class=\"_ _4\"></span>integralmen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>pre<span class=\"_ _1\"></span>disposti <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>a </span>stessa data di rife<span class=\"_ _1\"></span>rimento del Bil<span class=\"_ _1\"></span>ancio consolidato e, ad eccezi<span class=\"_ _1\"></span>one di quel<span class=\"_ _1\"></span>lo della Capogruppo<span class=\"_ _1\"></span> predisposto <span class=\"_ _7\"></span>secondo <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>I<span class=\"_ _7\"></span>FRS, <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>redatti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>confor<span class=\"_ _1\"></span>mit\u00e0 <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>norme <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>legge, <span class=\"_ _4\"></span>interpretate<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span> integrate <span class=\"_ _7\"></span>dai principi <span class=\"_ _7\"></span>contabil<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span><span class=\"ff9\">emanati <span class=\"_ _7\"></span>dall\u2019Organi<span class=\"_ _1\"></span>smo Italiano <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Contabilit<span class=\"_ _1\"></span>\u00e0,<span class=\"ff1\"> <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>quali vengono </span></span>apportate le necessa<span class=\"_ _1\"></span>rie rettifiche<span class=\"_ _1\"></span> per renderl<span class=\"_ _1\"></span>i omogenei ai<span class=\"_ _1\"></span> principi della Capo<span class=\"_ _1\"></span>gruppo. Si <span class=\"_ _15\"> </span>precisa <span class=\"_ _13\"> </span>che <span class=\"_ _15\"> </span>il <span class=\"_ _13\"> </span>G<span class=\"_ _7\"></span>ruppo <span class=\"_ _13\"> </span>non <span class=\"_ _15\"> </span>ha <span class=\"_ _15\"> </span>optato<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>l\u2019adozione <span class=\"_ _13\"> </span>anticipata <span class=\"_ _15\"> </span>dei <span class=\"_ _13\"> </span>principi, <span class=\"_ _15\"> </span>delle<span class=\"_ _1\"></span> interpretazioni e degl<span class=\"_ _1\"></span>i aggiornamenti gi<span class=\"_ _1\"></span>\u00e0 omologa<span class=\"_ _1\"></span>ti la cui decorrenza \u00e8<span class=\"_ _1\"></span> successiva all<span class=\"_ _1\"></span>a data di chiusura del bilanci<span class=\"_ _1\"></span>o. Il <span class=\"_ _2c\"> </span>Gruppo <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>valutato <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>possibil<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>effetti <span class=\"_ _2c\"> </span>connessi <span class=\"_ _2c\"> </span>all\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>nuovi principi/modifiche<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>principi <span class=\"_ _15\"> </span>contabili <span class=\"_ _15\"> </span>gi\u00e0 <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>vigore <span class=\"_ _15\"> </span>elencati <span class=\"_ _15\"> </span>nel <span class=\"_ _15\"> </span>seguito <span class=\"_ _13\"></span>delle <span class=\"_ _15\"> </span>presenti <span class=\"_ _15\"> </span>Note esplicative; <span class=\"_ _a\"> </span>sulla <span class=\"_ _1b\"> </span>base <span class=\"_ _1b\"> </span>della <span class=\"_ _1b\"> </span>valutazione <span class=\"_ _a\"> </span>eff<span class=\"_ _7\"></span>ettuata, <span class=\"_ _a\"> </span>non <span class=\"_ _1b\"> </span>sono <span class=\"_ _1b\"> </span>comunque <span class=\"_ _a\"> </span>emer<span class=\"_ _7\"></span>si <span class=\"_ _a\"> </span>effetti significativi sul Bi<span class=\"_ _1\"></span>lancio consoli<span class=\"_ _1\"></span>dato e sul Bilancio <span class=\"_ _1\"></span>d\u2019esercizio del<span class=\"_ _1\"></span>la Capogrup<span class=\"_ _1\"></span>po.<span class=\"ff1\"> </span>Base di presentazione Criteri di presentazione Il <span class=\"_ _2a\"> </span>Bilancio <span class=\"_ _26\"> </span>consolidato <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2a\"> </span>costituito <span class=\"_ _26\"> </span>dalla <span class=\"_ _2a\"> </span>Situazione <span class=\"_ _2a\"> </span>Patrimonial<span class=\"_ _1\"></span>e-Finanziaria Consolidata, <span class=\"_ _2\"> </span>dal <span class=\"_ _2\"> </span>Conto <span class=\"_ _2\"> </span>Economico<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>Consolidato, <span class=\"_ _2\"> </span>dal <span class=\"_ _2\"> </span>Conto <span class=\"_ _2\"> </span>Economico <span class=\"_ _2\"> </span>Complessivo<span class=\"_ _1\"></span> Consolidato, <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>Rendiconto <span class=\"_ _9\"> </span>Finanziario <span class=\"_ _9\"> </span>Consolidato, <span class=\"_ _9\"> </span>dal <span class=\"_ _a\"> </span>prospetto <span class=\"_ _5\"> </span>delle <span class=\"_ _a\"> </span>variazioni <span class=\"_ _9\"> </span>del Patrimonio <span class=\"_ _3\"></span>Netto <span class=\"_ _3\"></span>consoli<span class=\"_ _1\"></span>dato, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>sintesi <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>principi <span class=\"_ _16\"></span>contabili <span class=\"_ _3\"></span>applicati <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>Note esplicative. Relativamente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>presentazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>ali <span class=\"_ _3\"></span>schemi <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>operate <span class=\"_ _1\"></span>le <span class=\"_ _16\"></span>seguenti <span class=\"_ _3\"></span>scelte: \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>la <span class=\"_ _17\"></span>Situazione <span class=\"_ _13\"></span>P<span class=\"_ _1\"></span>atrimoni<span class=\"_ _1\"></span>ale-Finanziaria <span class=\"_ _17\"></span>Consolidata <span class=\"_ _17\"></span>espone <span class=\"_ _17\"></span>separatamente <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>attivit\u00e0 </span>correnti e non co<span class=\"_ _1\"></span>rrenti e le passi<span class=\"_ _1\"></span>vit\u00e0 correnti e<span class=\"_ _1\"></span> non correnti<span class=\"_ _1\"></span>; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il Conte econo<span class=\"_ _1\"></span>mico consoli<span class=\"_ _1\"></span>dato \u00e8 classificato in b<span class=\"_ _1\"></span>ase alla natura dei<span class=\"_ _1\"></span> costi; </span>\u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il  Conto  econo<span class=\"_ _1\"></span>mico  complessi<span class=\"_ _1\"></span>vo  consolida<span class=\"_ _1\"></span>to,  partendo <span class=\"_ _18\"> </span>dal  risul<span class=\"_ _1\"></span>tato  d<span class=\"_ _1\"></span>ell'esercizio,<span class=\"_ _1\"></span> </span>espone l'effetto<span class=\"_ _1\"></span> degli utili e dell<span class=\"_ _1\"></span>e perdite rilevati dir<span class=\"_ _1\"></span>ettamente a pa<span class=\"_ _1\"></span>trimonio n<span class=\"_ _1\"></span>etto; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il <span class=\"_ _4\"></span>prospetto <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>variazioni <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _4\"></span>Netto <span class=\"_ _4\"></span>consolidato <span class=\"_ _4\"></span>rappresenta <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>variazioni </span>intervenute nel pe<span class=\"_ _1\"></span>riodo del<span class=\"_ _1\"></span>le singole voci che co<span class=\"_ _1\"></span>mpongono il<span class=\"_ _1\"></span> patrimonio; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il Rendicon<span class=\"_ _1\"></span>to finanziario consoli<span class=\"_ _1\"></span>dato \u00e8 presentato<span class=\"_ _1\"></span> utilizzando il metodo ind<span class=\"_ _1\"></span>iretto.<span class=\"ffa\"> </span></span>Il criterio <span class=\"_ _1\"></span>generale ado<span class=\"_ _1\"></span>ttato \u00e8 i<span class=\"_ _1\"></span>l costo <span class=\"_ _1\"></span>storico ad <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>cezione del<span class=\"_ _1\"></span>le voci <span class=\"_ _1\"></span>di bil<span class=\"_ _1\"></span>ancio rilevate<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>misurate <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span><span class=\"ff8\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> in <span class=\"_ _3\"></span>base a <span class=\"_ _16\"></span>specifici IFR<span class=\"_ _1\"></span>S <span class=\"_ _3\"></span>come <span class=\"_ _1\"></span>descritto <span class=\"_ _3\"></span>nei <span class=\"_ _1\"></span>criteri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>esposti </span></span>di seguito.  Si <span class=\"_ _3\"></span>precisa, ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il termi<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>\"corrente\" s<span class=\"_ _1\"></span>'intendo<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>12 me<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>successivi <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>data di <span class=\"_ _13\"></span>riferimento <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>p<span class=\"_ _1\"></span>resente <span class=\"_ _13\"></span>docu<span class=\"_ _1\"></span>mento, <span class=\"_ _13\"></span>mentre <span class=\"_ _17\"></span>per <span class=\"_ _13\"> </span>\"<span class=\"_ _7\"></span>non <span class=\"_ _13\"></span>cor<span class=\"_ _1\"></span>rente\" <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>period<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>oltre <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>12 <span class=\"_ _13\"></span>mesi<span class=\"_ _1\"></span> successivi la medesi<span class=\"_ _1\"></span>ma data. <span class=\"_ _2f\"> </span> Gli <span class=\"_ _4\"></span>IFRS<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>appli<span class=\"_ _1\"></span>cati <span class=\"_ _4\"></span>coe<span class=\"_ _1\"></span>rentemente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>indicazioni <span class=\"_ _7\"></span>fornite <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>\u201c<span class=\"ff1\">Conceptual </span>Framework<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>for <span class=\"_ _4\"></span>Financial <span class=\"_ _4\"></span>Reporting<span class=\"ff9\">\u201d <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono <span class=\"_ _4\"></span>verificate <span class=\"_ _4\"></span>criticit\u00e0 <span class=\"_ _17\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>abbiano <span class=\"_ _17\"></span>richiesto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>il </span>ricorso a deroghe<span class=\"_ _1\"></span> ai sensi dell<span class=\"_ _1\"></span>o IAS 1, paragra<span class=\"_ _1\"></span>fo 19. Si ricorda che la Consob<span class=\"_ _1\"></span> con Delibera n. 15519<span class=\"_ _1\"></span> del 27 lugli<span class=\"_ _1\"></span>o 2006 ha richiesto che nei citati <span class=\"_ _19\"> </span>prospetti <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>bilancio <span class=\"_ _19\"> </span>vengano <span class=\"_ _19\"> </span>evidenziate, <span class=\"_ _19\"> </span>qualora <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>importo <span class=\"_ _19\"> </span>significativo<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>sottovoci aggiuntive <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>quelle gi\u00e0<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>pecificatamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>richieste<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dallo <span class=\"_ _3\"></span>IAS 1 <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> negl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>principi<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nternazionali al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>evidenzi<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>distintamente <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>ammontari <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>posizioni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>delle transazioni <span class=\"_ _19\"> </span>con  pa<span class=\"_ _1\"></span>rti  co<span class=\"_ _1\"></span>rrelate, <span class=\"_ _19\"> </span>nonch\u00e9 <span class=\"_ _19\"> </span>r<span class=\"_ _7\"></span>elativa<span class=\"_ _1\"></span>mente  al<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>Conto <span class=\"_ _19\"> </span>Economico, <span class=\"_ _19\"> </span>i  co<span class=\"_ _1\"></span>mponenti positivi o negativi di<span class=\"_ _1\"></span> reddito derivan<span class=\"_ _1\"></span>ti da operazio<span class=\"_ _1\"></span>ni non ricorren<span class=\"_ _1\"></span>ti o inusuali<span class=\"_ _1\"></span>. Le attivit\u00e0 e passi<span class=\"_ _1\"></span>vit\u00e0 sono<span class=\"_ _1\"></span> esposte separatamen<span class=\"_ _1\"></span>te e senza opera<span class=\"_ _1\"></span>re comp<span class=\"_ _1\"></span>ensazioni. Il <span class=\"_ _a\"> </span>Bilancio <span class=\"_ _9\"> </span>consolidato <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1b\"> </span>presentato <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>m<span class=\"_ _7\"></span>igliai<span class=\"_ _1\"></span>a <span class=\"_ _a\"> </span>di <span class=\"_ _1b\"> </span>Euro, <span class=\"_ _9\"> </span>valuta <span class=\"_ _9\"> </span>f<span class=\"_ _7\"></span>unzion<span class=\"_ _1\"></span>ale <span class=\"_ _a\"> </span>della Capogruppo, <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>tutti <span class=\"_ _7\"></span>i <span class=\"_ _4\"></span>val<span class=\"_ _1\"></span>ori <span class=\"_ _7\"></span>compresi <span class=\"_ _7\"></span>nelle <span class=\"_ _7\"></span>Note <span class=\"_ _7\"></span>esplicative <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>spressi <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>migliaia <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>Euro<span class=\"ls2e\">, </span>tranne quando dive<span class=\"_ _1\"></span>rsamente indicato<span class=\"_ _1\"></span>. La <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>unzionale <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>quella <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>pres<span class=\"_ _1\"></span>entazione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>l\u2019<span class=\"ff1\">Euro, <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>anche<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>la </span>valuta funzional<span class=\"_ _1\"></span>e di tutte l<span class=\"_ _1\"></span>e Societ\u00e0 incluse nel p<span class=\"_ _1\"></span>resente Bil<span class=\"_ _1\"></span>ancio consolidat<span class=\"_ _1\"></span>o. I p<span class=\"_ _1\"></span>rincipi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>contabi<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>applicati <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>presen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>Bilancio <span class=\"_ _3\"></span>sono confor<span class=\"_ _1\"></span>mi a<span class=\"_ _1\"></span> qu<span class=\"_ _1\"></span>elli<span class=\"_ _1\"></span> ad<span class=\"_ _1\"></span>ottati per la redazione del<span class=\"_ _1\"></span> Bilancio consol<span class=\"_ _1\"></span>idato chiuso al<span class=\"_ _1\"></span> 31 dicembre <span class=\"ls2\">2023</span>. \u00c8 <span class=\"_ _19\"> </span>presenta<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>noltre <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _15\"> </span>Bilancio <span class=\"_ _15\"> </span>d\u2019esercizio <span class=\"_ _19\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>31 <span class=\"_ _15\"> </span>dicembre <span class=\"_ _19\"> </span><span class=\"ff1 ls2\">2024<span class=\"ls0\"> <span class=\"_ _19\"> </span>della <span class=\"_ _15\"> </span>Capogruppo </span></span>Caltagirone Editore<span class=\"_ _1\"></span> SpA, predispos<span class=\"_ _1\"></span>to secondo gli<span class=\"_ _1\"></span> IFRS co<span class=\"_ _1\"></span>me sopra definiti.<span class=\"_ _3d\"> </span>Principi contabi<span class=\"_ _1\"></span>li ed e<span class=\"_ _1\"></span>mendamenti agl<span class=\"_ _1\"></span>i standard adot<span class=\"_ _1\"></span>tati dal Gruppo<span class=\"_ _1\"></span>  a)<span class=\"ls0\"> <span class=\"_ _21\"> </span>Principi Contabili in Vi<span class=\"_ _1\"></span>gore dal 1\u00b0 <span class=\"_ _1\"></span>Gennaio 2024 </span>Il <span class=\"_ _15\"> </span>seguente <span class=\"_ _15\"> </span>elenco <span class=\"_ _15\"> </span>illustra <span class=\"_ _19\"> </span>i <span class=\"_ _15\"> </span>nuovi <span class=\"_ _15\"> </span>principi <span class=\"_ _15\"> </span>contabi<span class=\"_ _1\"></span>li <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>interpret<span class=\"_ _7\"></span>azioni <span class=\"_ _15\"> </span>approvati <span class=\"_ _15\"> </span>dallo <span class=\"_ _15\"> </span>IASB,<span class=\"_ _1\"></span> omologati in Eu<span class=\"_ _1\"></span>ropa e in vigo<span class=\"_ _1\"></span>re a partire dal 1<span class=\"_ _1\"></span>\u00b0 gennaio <span class=\"ls2\">2024</span>: Omologato dal<span class=\"_ _1\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _1\"></span> IAS 7 State<span class=\"_ _1\"></span>ment of Cash Flows<span class=\"_ _1\"></span> and IFR<span class=\"_ _1\"></span>S 7 <span class=\"ls0\">Financial Instrume<span class=\"_ _1\"></span>nts: Disclosure<span class=\"_ _1\"></span>s: Supplier F<span class=\"_ _1\"></span>inance </span>Arrangements (<span class=\"_ _1\"></span>issued on 25<span class=\"_ _1\"></span> May 2023) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> IAS 1 Presenta<span class=\"_ _1\"></span>tion of F<span class=\"_ _1\"></span>inancial Statements: \u2022 Class<span class=\"_ _1\"></span>ificatio<span class=\"_ _1\"></span>n of Liabilities<span class=\"_ _1\"></span> as Current<span class=\"_ _1\"></span> or Noncurrent (iss<span class=\"_ _1\"></span>ued on 23 Ja<span class=\"_ _1\"></span>nuary 2020)<span class=\"_ _1\"></span>; \u2022 Classificati<span class=\"_ _1\"></span>on of Liabilities<span class=\"_ _1\"></span> as Current or No<span class=\"_ _1\"></span>ncurrent - Deferra<span class=\"_ _1\"></span>l of Effective Dat<span class=\"_ _1\"></span>e (issued on 15<span class=\"_ _1\"></span> July 202<span class=\"_ _1\"></span>0); and \u2022 Non<span class=\"ffb\">-current </span>Liabilities with Cove<span class=\"_ _1\"></span>nants (iss<span class=\"_ _1\"></span>ued on 31 Oct<span class=\"_ _1\"></span>ober 2022) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> IFRS 16 Leas<span class=\"_ _1\"></span>es: Lease Liabi<span class=\"_ _1\"></span>lity in a Sale and Leaseback (<span class=\"_ _1\"></span>issued on 22<span class=\"_ _1\"></span> September 2022)<span class=\"_ _1\"></span> SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Si <span class=\"_ _17\"></span>precisa <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>'adozione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>queste <span class=\"_ _17\"></span>modifiche <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>avuto <span class=\"_ _17\"></span>impatti <span class=\"_ _17\"></span>significativi <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>Bilancio Consolidato. b)<span class=\"ls0\"> <span class=\"_ _2\"> </span><span class=\"ff5\">Principi Contabili non <span class=\"_ _7\"></span>ancora applicabi<span class=\"_ _7\"></span>li, in quanto non om<span class=\"_ _7\"></span>ologati dall\u2019Unione <span class=\"_ _7\"></span></span>Europ<span class=\"_ _7\"></span>ea </span>oppure non ancora in v<span class=\"_ _7\"></span>igore alla data del pr<span class=\"_ _7\"></span>esente esercizio<span class=\"_ _4\"></span> Alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>approvazione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Bilanci<span class=\"_ _1\"></span>o <span class=\"_ _1f\"> </span>Consolidato, <span class=\"_ _1f\"> </span>i <span class=\"_ _2\"> </span>seguenti <span class=\"_ _1f\"> </span>princi<span class=\"_ _1\"></span>pi <span class=\"_ _1f\"> </span>contabili <span class=\"_ _1f\"> </span>ed emendamenti non sono <span class=\"_ _7\"></span>ancora <span class=\"_ _7\"></span>stati omologati dall'UE <span class=\"_ _7\"></span>oppure non <span class=\"_ _7\"></span>sono ancora <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>vigo<span class=\"_ _1\"></span>re <span class=\"_ _7\"></span>alla<span class=\"_ _1\"></span> data del presen<span class=\"_ _1\"></span>te esercizi<span class=\"_ _1\"></span>o: Omologato dal<span class=\"_ _1\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _1\"></span> IAS 21 The <span class=\"_ _1\"></span>Effects of Changes<span class=\"_ _1\"></span> in Foreign<span class=\"_ _1\"></span> Exchange Rat<span class=\"_ _1\"></span>es: Lack of Excha<span class=\"_ _1\"></span>ngeability (<span class=\"_ _1\"></span>issued on 15<span class=\"_ _1\"></span> August 2023) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2025<span class=\"_ _1\"></span> IFRS 19 Subsidiar<span class=\"_ _1\"></span>ies without <span class=\"_ _1\"></span>Public Accounta<span class=\"_ _1\"></span>bility: Disclosures (iss<span class=\"_ _1\"></span>ued on 9 May<span class=\"_ _1\"></span> 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2027<span class=\"_ _1\"></span> IFRS 18 Present<span class=\"_ _1\"></span>ation and Disc<span class=\"_ _1\"></span>losure in Financia<span class=\"_ _1\"></span>l Statements (issue<span class=\"_ _1\"></span>d on 9 Apri<span class=\"_ _1\"></span>l 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2027<span class=\"_ _1\"></span> Contracts Re<span class=\"_ _1\"></span>ferencing Nature-de<span class=\"_ _1\"></span>pendent Electric<span class=\"_ _1\"></span>ity <span class=\"ff11\">\u2013</span> Amendments to<span class=\"_ _1\"></span> IFRS 9 and<span class=\"_ _1\"></span> IFRS 7 (issued <span class=\"_ _1\"></span>on 18 December 2024)<span class=\"_ _1\"></span> NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _1\"></span> Annual Improve<span class=\"_ _1\"></span>ments Volu<span class=\"_ _1\"></span>me 11 (issued <span class=\"_ _1\"></span>on 18 July 202<span class=\"_ _1\"></span>4) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> the Classificat<span class=\"_ _1\"></span>ion and Measu<span class=\"_ _1\"></span>rement of Financial Instru<span class=\"_ _1\"></span>ments <span class=\"ff11\">\u2013</span> Amend<span class=\"_ _1\"></span>ments to IFR<span class=\"_ _1\"></span>S 9 and IFR<span class=\"_ _1\"></span>S 7 (issued on 30<span class=\"_ _1\"></span> May 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _3d\"> </span>Si precisa che gli<span class=\"_ _1\"></span> amministratori <span class=\"_ _1\"></span>stanno valutando<span class=\"_ _1\"></span> gli effetti<span class=\"_ _1\"></span> che potenzialm<span class=\"_ _1\"></span>ente l\u2019applicazi<span class=\"_ _1\"></span>one dei suddetti principi<span class=\"_ _1\"></span> contabili<span class=\"_ _1\"></span> potrebbero avere su<span class=\"_ _1\"></span>i bilanci del<span class=\"_ _1\"></span>la Societ\u00e0. Criteri di consolidamento Area di Consolidamento<span class=\"ff1 fs7\"> </span>L\u2019area <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>consolidament<span class=\"_ _1\"></span>o<span class=\"ff1\">, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>ha <span class=\"_ _17\"></span>subi<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>variazi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>allo <span class=\"_ _4\"></span>scorso <span class=\"_ _4\"></span>esercizio, </span>include <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>Capogruppo <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>tutte <span class=\"_ _13\"> </span>le <span class=\"_ _15\"> </span>Socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>controllate, <span class=\"_ _13\"></span>direttamente <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span>indirettamente<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>dalla stessa (di segui<span class=\"_ _1\"></span>to anche il<span class=\"_ _1\"></span> \u201cGruppo\u201d).<span class=\"ff1\"> </span>L\u2019elenco dell<span class=\"_ _1\"></span>e Societ\u00e0 controllate incl<span class=\"_ _1\"></span>use nell<span class=\"_ _1\"></span>\u2019area di consolidamen<span class=\"_ _1\"></span>to \u00e8 il s<span class=\"_ _1\"></span>eguente:<span class=\"ff1\"> </span><table class=\"s w20d h15d\" id=\"_330dcb5f-056e-4c1c-8201-b96660a8fd97\"><tr><td></td><td class=\"c x188 y1007 w8a h13\"><div class=\"t m0 x54 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x189 y1007 w8b h13\"><div class=\"t m0 x50 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls8\">2024</span> </div></td><td class=\"c x18a y1007 w8c h13\"><div class=\"t m0 x50 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls8\">2023</span> </div></td><td class=\"c x18b y1007 w8d h13\"><div class=\"t m0 x2b ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0 svolta<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x18c y1008 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Caltagirone Edi<span class=\"_ _1\"></span>tore SpA </div></td><td class=\"c x188 y1008 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1008 w8b h13\"><div class=\"t m0 x21 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Capogrup<span class=\"_ _1\"></span>po </div></td><td class=\"c x18a y1008 w8c h13\"><div class=\"t m0 x21 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Capogrup<span class=\"_ _1\"></span>po </div></td><td class=\"c x18b y1008 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">finanziaria </div></td></tr><tr><td class=\"c x18c y1009 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Messaggero Sp<span class=\"_ _1\"></span>A <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1009 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1009 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1009 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1009 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100a w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Mattino SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x188 y100a w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100a w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100a w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100a w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100b w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Piemme SpA  </div></td><td class=\"c x188 y100b w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100b w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100b w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100b w8d h13\"><div class=\"t m0 x28 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">pubblicitaria </div></td></tr><tr><td class=\"c x18c y100c w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Leggo S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y100c w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100c w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100c w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100c w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100d w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Finced Srl </div></td><td class=\"c x188 y100d w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100d w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100d w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100d w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">finanziaria </div></td></tr><tr><td class=\"c x18c y100e w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Ced Digital &amp; Servi<span class=\"_ _1\"></span>zi Srl </div></td><td class=\"c x188 y100e w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100e w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100e w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100e w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100f w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _1\"></span> S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y100f w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100f w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100f w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100f w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1010 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Quotidiano di Puglia<span class=\"_ _1\"></span> S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y1010 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1010 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1010 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1010 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1011 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Gazzettino Sp<span class=\"_ _1\"></span>A </div></td><td class=\"c x188 y1011 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1011 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1011 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1011 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1012 w89 hc6\"><div class=\"t m0 xbb hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Vene<span class=\"_ _1\"></span>zia S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y1012 w8a hc6\"><div class=\"t m0 x2b hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1012 w8b hc6\"><div class=\"t m0 x3a hb y3ba ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1012 w8c hc6\"><div class=\"t m0 x3a hb y3ba ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1012 w8d hc6\"><div class=\"t m0 x73 hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1013 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Imprese Tipografi<span class=\"_ _1\"></span>che Venete <span class=\"_ _1\"></span>S<span class=\"ls30\">rl</span> <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1013 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1013 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1013 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1013 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1014 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">P.I.M. Srl <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1014 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1014 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1014 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1014 w8d h13\"><div class=\"t m0 x28 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">pubblicitaria </div></td></tr><tr><td class=\"c x18c y1015 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Servizi Italia 15 <span class=\"_ _1\"></span>Srl </div></td><td class=\"c x188 y1015 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1015 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1015 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1015 w8d h13\"><div class=\"t m0 x71 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">servizi </div></td></tr><tr><td class=\"c x18c y1016 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Roma 2015<span class=\"_ _1\"></span> Srl </div></td><td class=\"c x188 y1016 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1016 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1016 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1016 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1017 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Napoli 201<span class=\"_ _1\"></span>5 Srl </div></td><td class=\"c x188 y1017 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1017 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1017 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1017 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr></table>Per <span class=\"_ _17\"></span>l'elenco <span class=\"_ _4\"></span>delle <span class=\"_ _17\"></span>partec<span class=\"_ _1\"></span>ipazioni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>incluse <span class=\"_ _4\"></span>nell'area <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>consolidamento <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>relativa modalit\u00e0 <span class=\"_ _3\"></span>di con<span class=\"_ _1\"></span>solida<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>riferimen<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>prospetto <span class=\"_ _3\"></span>allegato <span class=\"_ _3\"></span>alla p<span class=\"_ _1\"></span>resente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>(prospe<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> ex art.38 del D.Lg<span class=\"_ _1\"></span>s n. 127/1991). <span class=\"ff4 fs2 fc1\">Societ\u00e0 controllate </span>Per <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>controllate <span class=\"_ _15\"> </span>si <span class=\"_ _19\"> </span>intendono <span class=\"_ _19\"> </span>tutte <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _18\"> </span>su <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _18\"> </span>esposto <span class=\"_ _19\"> </span>a<span class=\"_ _1\"></span> rendimenti <span class=\"_ _13\"></span>va<span class=\"_ _1\"></span>riabili<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>d<span class=\"_ _1\"></span>etiene <span class=\"_ _13\"></span>diri<span class=\"_ _1\"></span>tti <span class=\"_ _13\"></span>su <span class=\"_ _17\"></span>t<span class=\"_ _7\"></span>ali <span class=\"_ _17\"></span>rendimenti, <span class=\"_ _13\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>dal <span class=\"_ _17\"></span>proprio <span class=\"_ _13\"></span>rapporto <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>le stesse <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>contempo <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>la capaci<span class=\"_ _1\"></span>t\u00e0 di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>incidere <span class=\"_ _3\"></span>su tali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rendimenti <span class=\"_ _3\"></span>esercitando <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>proprio potere<span class=\"_ _3d\"> </span>su tali entit\u00e0. Nel valutare l'esistenza del controllo si prendono in considerazi<span class=\"_ _1\"></span>one anche i diritti di voto potenziali<span class=\"_ _1\"></span>.  Le societ<span class=\"ls2\">\u00e0 <span class=\"_ _7\"></span></span>controllate sono consolida<span class=\"_ _1\"></span>te a <span class=\"_ _7\"></span>partire dalla data in cui <span class=\"_ _7\"></span>si assume i<span class=\"_ _7\"></span>l contr<span class=\"_ _7\"></span>oll<span class=\"_ _1\"></span>o fino al momento in <span class=\"_ _1\"></span>cui tale control<span class=\"_ _1\"></span>lo cessa di esist<span class=\"_ _1\"></span>ere.  I <span class=\"_ _7\"></span>bilanci oggetto di <span class=\"_ _7\"></span>consolidamento sono redatti <span class=\"_ _7\"></span>al 31 <span class=\"_ _7\"></span>dicembre, data <span class=\"_ _7\"></span>di riferimento del Bilancio <span class=\"_ _7\"></span>consolida<span class=\"_ _1\"></span>to, <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>generalmente <span class=\"_ _7\"></span>quelli <span class=\"_ _7\"></span>appositamente <span class=\"_ _7\"></span>predispo<span class=\"_ _1\"></span>sti <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>approvati <span class=\"_ _7\"></span>dagli Organi <span class=\"_ _13\"></span>Amministrativi <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>singole <span class=\"_ _13\"></span>societ\u00e0, <span class=\"_ _13\"> </span>opportunamente <span class=\"_ _13\"></span>rettificati,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ove <span class=\"_ _15\"> </span>necessario, <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r uniformarli ai princi<span class=\"_ _1\"></span>pi contabil<span class=\"_ _1\"></span>i della Capogruppo<span class=\"_ _1\"></span>.  Non <span class=\"_ _13\"></span>sono <span class=\"_ _17\"></span>incluse <span class=\"_ _13\"></span>nel <span class=\"_ _17\"></span>Bilancio <span class=\"_ _13\"></span>consolidato <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>controllate <span class=\"_ _13\"></span>inattive <span class=\"_ _13\"></span>o <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>generano <span class=\"_ _17\"></span>un volume di affari non si<span class=\"_ _1\"></span>gnificativo, in quanto la Ioro<span class=\"_ _1\"></span> incidenza sui<span class=\"_ _1\"></span> valori del Bilanci<span class=\"_ _1\"></span>o consolidato del <span class=\"_ _17\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evante. <span class=\"_ _4\"></span>Le <span class=\"_ _17\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>controll<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>escl<span class=\"_ _1\"></span>use <span class=\"_ _4\"></span>dall'area <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>conso<span class=\"_ _1\"></span>lidamento <span class=\"_ _4\"></span>sono valutate al <span class=\"ff8\">fair value<span class=\"_ _1\"></span><span class=\"ff1\">. </span></span>Procedure di consolidamento Le societ\u00e0 <span class=\"_ _7\"></span>controllate sono consolidate <span class=\"_ _7\"></span>secondo il <span class=\"_ _7\"></span>metodo integrale. I <span class=\"_ _7\"></span>criteri adottati <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>il<span class=\"_ _1\"></span> consolidamento in<span class=\"_ _1\"></span>tegrale sono i <span class=\"_ _1\"></span>seguenti: -<span class=\"ff1\"> <span class=\"_ _30\"> </span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _4\"></span>passivi<span class=\"_ _1\"></span>t\u00e0, <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>oneri <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>proventi <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>entit\u00e0 <span class=\"_ _4\"></span>consolidate <span class=\"_ _17\"></span>integralmente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sono </span>assunti <span class=\"_ _19\"> </span>linea<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>linea, <span class=\"_ _15\"> </span>attribuendo <span class=\"_ _19\"> </span>ai <span class=\"_ _19\"> </span>soci <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>m<span class=\"_ _7\"></span>inoranza<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>ove <span class=\"_ _19\"> </span>appli<span class=\"_ _1\"></span>cabile, <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>quota<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>di Patrimonio <span class=\"_ _19\"> </span>Netto<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Risultato <span class=\"_ _19\"> </span>Net<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>periodo <span class=\"_ _19\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>loro <span class=\"_ _19\"> </span>spettanza; <span class=\"_ _19\"> </span>tal<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>quote <span class=\"_ _19\"> </span>sono evidenziate  separatame<span class=\"_ _1\"></span>nte  nell\u2019ambito  del  Patrimonio  Netto  e  de<span class=\"ff1\">l  Conto  Economico<span class=\"_ _1\"></span> </span>consolidato; -<span class=\"ff1\"> <span class=\"_ _30\"> </span>le t<span class=\"_ _7\"></span>ransazioni e i saldi infragruppo, inclusi eventuali utili non realizzati verso <span class=\"_ _7\"></span>terzi derivanti </span>da <span class=\"_ _17\"></span>rapporti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>intrattenuti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>del <span class=\"_ _4\"></span>Gr<span class=\"_ _7\"></span>uppo,<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>eli<span class=\"_ _1\"></span>minati <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>relativo <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>ffetto fiscale, <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>significativo. <span class=\"_ _1b\"> </span>Le <span class=\"_ _21\"> </span>perdite<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>non <span class=\"_ _14\"> </span>realizzate <span class=\"_ _14\"> </span>non <span class=\"_ _1b\"> </span>sono <span class=\"_ _21\"> </span>elimina<span class=\"_ _1\"></span>te, <span class=\"_ _14\"> </span>qualora <span class=\"_ _14\"> </span>la transazione fo<span class=\"_ _1\"></span>rnisca evidenza di<span class=\"_ _1\"></span> una riduzione di <span class=\"_ _1\"></span>valore dell\u2019<span class=\"_ _1\"></span>attivit\u00e0 trasferita;<span class=\"ff1\"> </span>-<span class=\"ff1\"> <span class=\"_ _30\"> </span>gli <span class=\"_ _7\"></span>utili <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>perdite <span class=\"_ _7\"></span>derivanti <span class=\"_ _7\"></span>dalle <span class=\"_ _7\"></span>cessioni di <span class=\"_ _7\"></span>quote <span class=\"_ _4\"></span>di societ\u00e0 <span class=\"_ _7\"></span>consolidate sono <span class=\"_ _7\"></span>imputati <span class=\"_ _7\"></span>a </span>Patrimonio <span class=\"_ _1f\"> </span>Netto <span class=\"_ _1f\"> </span>di <span class=\"_ _2\"> </span>Gruppo <span class=\"_ _1f\"> </span>come <span class=\"_ _1f\"> </span>tr<span class=\"_ _7\"></span>ansazi<span class=\"_ _1\"></span>oni <span class=\"_ _2\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>gli<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>azionisti<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _2\"> </span>l\u2019am<span class=\"_ _1\"></span>montare corrispondente <span class=\"_ _13\"> </span>alla <span class=\"_ _15\"> </span>differenza <span class=\"_ _15\"> </span>fra <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>prezzo <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>vendita <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>corrisponde<span class=\"_ _1\"></span>nte <span class=\"_ _15\"> </span>frazione <span class=\"_ _15\"> </span>del Patrimonio <span class=\"_ _13\"></span>Ne<span class=\"_ _1\"></span>tto <span class=\"_ _13\"></span>consolidato <span class=\"_ _13\"></span>cedu<span class=\"_ _1\"></span>ta. <span class=\"_ _13\"></span>Nel <span class=\"_ _13\"></span>caso <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>cessione <span class=\"_ _13\"></span>de<span class=\"_ _1\"></span>termini <span class=\"_ _13\"></span>perdi<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>del controllo <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quindi <span class=\"_ _17\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>deconsoli<span class=\"_ _1\"></span>damento <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>partecipa<span class=\"_ _1\"></span>zione, <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>fferenza <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>prezzo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di vendita <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>cor<span class=\"_ _1\"></span>rispondente <span class=\"_ _13\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>Patrimonio<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>Netto <span class=\"_ _13\"></span>consoli<span class=\"_ _1\"></span>dato <span class=\"_ _13\"></span>ceduta <span class=\"_ _13\"></span>deve <span class=\"_ _13\"></span>essere<span class=\"_ _1\"></span> rilevata come u<span class=\"_ _1\"></span>tile o perdi<span class=\"_ _1\"></span>ta al Conto Econo<span class=\"_ _1\"></span>mico.<span class=\"_ _3d\"> </span>Aggregazioni di impresa Le  aggregazioni  aziendali  sono  rilevate  secondo  il <span class=\"_ _5\"> </span>metodo  dell\u2019acquisizi<span class=\"_ _1\"></span>one  (<span class=\"_ _7\"></span><span class=\"ff8\">acquisition </span>method<span class=\"ff1\">). Secondo <span class=\"_ _1\"></span>tale metodo:<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>  </span>i.<span class=\"ls0\"> <span class=\"_ _32\"> </span><span class=\"ff9\">il <span class=\"_ _16\"></span>corrispettivo <span class=\"_ _3\"></span>trasferito <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>un\u2019aggregazione <span class=\"_ _16\"></span>aziendale <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _3\"></span>valutato <span class=\"_ _16\"></span>al <span class=\"_ _3\"></span><span class=\"ff8\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\">, <span class=\"_ _16\"></span>calcolato </span></span></span></span>come <span class=\"_ _13\"></span>la <span class=\"_ _17\"></span>somma <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">fair <span class=\"_ _13\"></span>value<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _13\"></span>delle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>trasf<span class=\"_ _1\"></span>erite <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>delle <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _13\"></span>assunte <span class=\"_ _17\"></span>dal </span></span>Gruppo <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>degli<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>strumenti <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>capitale <span class=\"_ _4\"></span>emessi <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cambio <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> controllo <span class=\"_ _7\"></span>dell\u2019impresa <span class=\"_ _7\"></span>acquisita. <span class=\"_ _7\"></span>Gli <span class=\"_ _7\"></span>oneri <span class=\"_ _7\"></span>accessori <span class=\"_ _7\"></span>alla <span class=\"_ _4\"></span>transazione sono <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ilevati <span class=\"_ _7\"></span>nel Conto Economi<span class=\"_ _1\"></span>co nel momento in cui<span class=\"_ _1\"></span> sono soste<span class=\"_ _1\"></span>nuti; ii.<span class=\"ls0\"> <span class=\"_ _32\"> </span>alla <span class=\"_ _7\"></span>data di <span class=\"_ _7\"></span>acquisizione, le <span class=\"_ _7\"></span>attivit\u00e0 identificabili acquisite <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>le passivit\u00e0 <span class=\"_ _7\"></span>assun<span class=\"_ _1\"></span>te <span class=\"_ _7\"></span>sono<span class=\"_ _1\"></span> </span>rilevate <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value</span> <span class=\"_ _4\"></span><span class=\"ff9\">alla <span class=\"_ _7\"></span>data <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>acqui<span class=\"_ _1\"></span>sizione; <span class=\"_ _7\"></span>costituiscono <span class=\"_ _7\"></span>un\u2019eccezione <span class=\"_ _7\"></span>le <span class=\"_ _4\"></span>impos<span class=\"_ _1\"></span>te </span>differite <span class=\"_ _7\"></span>attive <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>passive, le <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>ssivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>benefici <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>dipendenti, <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>passivit\u00e0 o <span class=\"_ _4\"></span>strumenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>capitale <span class=\"_ _7\"></span>relativi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pagamenti <span class=\"_ _4\"></span>basa<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>azioni <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>\u2019impresa <span class=\"_ _4\"></span>acquisi<span class=\"_ _1\"></span>ta <span class=\"_ _4\"></span>o pagamenti <span class=\"_ _19\"> </span>basati <span class=\"_ _18\"> </span>su <span class=\"_ _19\"> </span>azioni <span class=\"_ _19\"> </span>relativi  al<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _19\"> </span>emessi <span class=\"_ _19\"> </span>in <span class=\"_ _18\"> </span>sostituzione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>contratti dell\u2019i<span class=\"_ _1\"></span>mpresa <span class=\"_ _19\"> </span>acquisi<span class=\"_ _1\"></span>ta, <span class=\"_ _19\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>(<span class=\"_ _7\"></span>o <span class=\"_ _15\"> </span>gruppi <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>e <span class=\"_ _19\"> </span>passivit<span class=\"ff1\">\u00e0) <span class=\"_ _19\"> </span>dest<span class=\"_ _1\"></span>inate <span class=\"_ _15\"> </span>alla </span>vendita, che sono<span class=\"_ _1\"></span> invece valutate<span class=\"_ _1\"></span> secondo il loro <span class=\"_ _1\"></span>principio di riferi<span class=\"_ _1\"></span>mento; iii.<span class=\"ls0\"> <span class=\"_ _32\"> </span><span class=\"ff9\">l\u2019avviamento <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>determi<span class=\"_ _1\"></span>nato <span class=\"_ _7\"></span>come <span class=\"_ _7\"></span>l\u2019eccedenza<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>tra la <span class=\"_ _7\"></span>somma <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>corrispet<span class=\"_ _1\"></span>tivi <span class=\"_ _7\"></span>trasferiti<span class=\"_ _1\"></span> </span></span>nell\u2019aggregazi<span class=\"_ _1\"></span>one <span class=\"_ _1b\"> </span>aziendale, <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>del <span class=\"_ _1b\"> </span>Patrimonio <span class=\"_ _14\"> </span>Netto <span class=\"_ _1b\"> </span>di <span class=\"_ _14\"> </span>pertinenza <span class=\"_ _1b\"> </span>di interessenze <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value</span> <span class=\"_ _4\"></span><span class=\"ff9\">dell<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _7\"></span>partecipazione <span class=\"_ _7\"></span>precedentement<span class=\"_ _1\"></span>e </span>detenuta <span class=\"_ _13\"></span>ne<span class=\"_ _1\"></span>ll\u2019impresa <span class=\"_ _17\"></span>acquisita <span class=\"_ _13\"> </span>rispet<span class=\"_ _1\"></span>to <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value<span class=\"ff1\"> <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>ne<span class=\"_ _1\"></span>tte <span class=\"_ _17\"></span>acquisite <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span> </span></span>passivit\u00e0 assunte alla data di <span class=\"_ _7\"></span>acquisizione. Se il valore delle attivit\u00e0 nette acquisite e passivit\u00e0 <span class=\"_ _3\"></span>assunte <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>acquisizione <span class=\"_ _1\"></span>eccede <span class=\"_ _16\"></span>la somma <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>corrispe<span class=\"_ _1\"></span>ttivi <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>rasferiti,<span class=\"_ _1\"></span> del <span class=\"_ _7\"></span>valore <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Patrimonio <span class=\"_ _7\"></span>Netto <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>pertinenza <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>interessenze <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>terzi <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _4\"></span>value</span> dell\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>partecipazione <span class=\"_ _7\"></span>precedentemente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>detenuta <span class=\"_ _7\"></span>nell\u2019impresa<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>acquisita, <span class=\"_ _7\"></span>tale eccedenza <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _3\"></span>rilevata <span class=\"_ _3\"></span>immedi<span class=\"_ _1\"></span>atamente <span class=\"_ _3\"></span>nel <span class=\"_ _16\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _16\"></span>come <span class=\"_ _3\"></span>provento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>derivante<span class=\"_ _1\"></span> dalla transazione <span class=\"_ _1\"></span>conclusa; iv. <span class=\"_ _32\"> </span>eventuali <span class=\"_ _4\"></span>corrispettivi <span class=\"_ _17\"></span>sottoposti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>condi<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>previsti <span class=\"_ _17\"></span>dal<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>contrat<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>aggregazi<span class=\"_ _1\"></span>one aziendale sono valutati <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _7\"></span>alla data di acquisizione ed <span class=\"_ _7\"></span>inclusi<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>nel valore <span class=\"_ _7\"></span>dei<span class=\"_ _1\"></span> </span></span>corrispettivi <span class=\"_ _2\"> </span>trasfe<span class=\"_ _1\"></span>riti <span class=\"_ _2\"> </span>nell<span class=\"_ _1\"></span>\u2019aggregazione <span class=\"_ _2\"> </span>azien<span class=\"_ _1\"></span>dale <span class=\"_ _2\"> </span>ai <span class=\"_ _2\"> </span>fini <span class=\"_ _2\"> </span>della <span class=\"_ _2\"> </span>determina<span class=\"_ _1\"></span>zione dell\u2019avvi<span class=\"_ _1\"></span>amento.<span class=\"ff1\"> </span>Nel <span class=\"_ _15\"> </span>caso <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>aggregazi<span class=\"_ _1\"></span>oni <span class=\"_ _15\"> </span>aziendali<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>avvenute <span class=\"_ _19\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _15\"> </span>fasi, <span class=\"_ _19\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>partecipazione <span class=\"_ _15\"> </span>precedentemen<span class=\"_ _1\"></span>te detenuta <span class=\"_ _7\"></span>nell\u2019<span class=\"_ _1\"></span>impresa <span class=\"_ _7\"></span>acqui<span class=\"_ _1\"></span>sita <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>rivalutata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value<span class=\"ff1\"> <span class=\"_ _7\"></span>alla <span class=\"_ _7\"></span>data di <span class=\"_ _7\"></span>acquisizion<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>controllo </span></span>e <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>utile <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>perdita <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>ne <span class=\"_ _1\"></span>consegue<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00e8 ril<span class=\"_ _1\"></span>evata <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>Conto <span class=\"_ _3\"></span>Economico. <span class=\"_ _3\"></span>Se <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>valori <span class=\"_ _3\"></span>iniziali di <span class=\"_ _5\"> </span>un\u2019aggregazione <span class=\"_ _9\"> </span>aziendale <span class=\"_ _5\"> </span>sono <span class=\"_ _9\"> </span>incomple<span class=\"_ _1\"></span>ti <span class=\"_ _9\"> </span>alla <span class=\"_ _5\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _5\"> </span>chiusura <span class=\"_ _9\"> </span>del <span class=\"_ _5\"> </span>bilancio <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>cui l\u2019aggregazion<span class=\"_ _1\"></span>e aziendale \u00e8 av<span class=\"ff1\">venuta<span class=\"_ _1\"></span>, il Gruppo<span class=\"_ _1\"></span> riporta nel prop<span class=\"_ _1\"></span>rio Bilanci<span class=\"_ _1\"></span>o consolidato i<span class=\"_ _1\"></span> valori<span class=\"_ _3d\"> </span></span>provvisori degli <span class=\"_ _7\"></span>elementi per <span class=\"_ _7\"></span>cui non <span class=\"_ _7\"></span>pu\u00f2 <span class=\"_ _7\"></span>essere conclusa la <span class=\"_ _7\"></span>rilevazione. <span class=\"_ _7\"></span>Tal<span class=\"_ _1\"></span>i valori <span class=\"_ _7\"></span>provvisori sono <span class=\"_ _7\"></span>rettificati <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>period<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>misura<span class=\"_ _1\"></span>zione <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>ten<span class=\"_ _1\"></span>ere <span class=\"_ _7\"></span>conto <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>nuove <span class=\"_ _7\"></span>informazioni <span class=\"_ _7\"></span>ottenute su <span class=\"_ _1\"></span>fatti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>circostanze <span class=\"_ _3\"></span>esistenti <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>acquisizione <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>note, <span class=\"_ _1\"></span>avrebb<span class=\"_ _1\"></span>ero <span class=\"_ _1\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effetti <span class=\"_ _3\"></span>sul valore delle attivi<span class=\"_ _1\"></span>t\u00e0 e passivi<span class=\"_ _1\"></span>t\u00e0 riconosciute a<span class=\"_ _1\"></span> tale data. Nell\u2019ambi<span class=\"_ _1\"></span>to del passag<span class=\"_ _1\"></span>gio agli<span class=\"_ _1\"></span> IFRS, il<span class=\"_ _1\"></span> Gruppo <span class=\"_ _1\"></span>ha deci<span class=\"_ _1\"></span>so di ri<span class=\"_ _1\"></span>determina<span class=\"_ _1\"></span>re solo <span class=\"_ _1\"></span>le aggregazi<span class=\"_ _1\"></span>oni aziendali avvenu<span class=\"_ _1\"></span>te successivamente<span class=\"_ _1\"></span> al 1 gennai<span class=\"_ _3\"></span>o 2004. Per le acquisizioni<span class=\"_ _1\"></span> avvenute prima di<span class=\"_ _1\"></span> tale <span class=\"_ _15\"> </span>data, <span class=\"_ _13\"> </span>l\u2019avviamento <span class=\"_ _13\"> </span>corr<span class=\"_ _7\"></span>isponde<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>all\u2019importo <span class=\"_ _13\"> </span>contabilizzato <span class=\"_ _15\"> </span>second<span class=\"ff1\">o <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>preceden<span class=\"_ _1\"></span>ti <span class=\"_ _15\"> </span>principi </span>contabili (Principi<span class=\"_ _1\"></span> Contabil<span class=\"_ _1\"></span>i Italiani). Criteri di valutazione Attivit\u00e0 immateriali a vita definita Le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>immateriali <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>costituite <span class=\"_ _1f\"> </span>da <span class=\"_ _1f\"> </span>elementi <span class=\"_ _1f\"> </span>non <span class=\"_ _1f\"> </span>monetari, <span class=\"_ _1f\"> </span>chiaramente<span class=\"_ _1\"></span> identificabili<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>privi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>consistenza <span class=\"_ _16\"></span>fisica, <span class=\"_ _16\"></span>controllabil<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>ed <span class=\"_ _3\"></span>atti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>generare <span class=\"_ _16\"></span>benefici <span class=\"_ _16\"></span>economici <span class=\"_ _16\"></span>futuri. Le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>vita <span class=\"_ _7\"></span>definita, rappresentate <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>diritti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>breve<span class=\"_ _1\"></span>tto <span class=\"_ _7\"></span>industriale e <span class=\"_ _7\"></span>di utilizzazione <span class=\"_ _7\"></span>delle <span class=\"_ _7\"></span>opere <span class=\"_ _7\"></span>d\u2019ingegno, <span class=\"_ _7\"></span>concessioni, <span class=\"_ _4\"></span>li<span class=\"_ _1\"></span>cenze, <span class=\"_ _7\"></span>marchi <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>diritti <span class=\"_ _7\"></span>simili <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>dai <span class=\"_ _4\"></span>software,<span class=\"_ _1\"></span> sono <span class=\"_ _13\"> </span>r<span class=\"_ _7\"></span>ilevate <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>costo, <span class=\"_ _13\"></span>comprensivo <span class=\"_ _13\"></span>dei <span class=\"_ _15\"> </span>costi <span class=\"_ _13\"></span>accessori <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>diretta <span class=\"_ _15\"> </span>imputazion<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>necessari <span class=\"_ _13\"></span>a rendere le attivi<span class=\"_ _1\"></span>t\u00e0 disponibi<span class=\"_ _1\"></span>li all\u2019uso. <span class=\"ff1\"> </span>Per ciascuna attivit\u00e0 imm<span class=\"_ _1\"></span>ateriale al momento di prima rilevazi<span class=\"_ _1\"></span>one viene determinata la<span class=\"_ _1\"></span> vita util<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un'analisi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fattori<span class=\"_ _1\"></span> ril<span class=\"_ _1\"></span>evanti, <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>prevedibi<span class=\"_ _1\"></span>le limite al periodo in cui <span class=\"_ _1\"></span>ci si attende<span class=\"_ _1\"></span> che si generer<span class=\"_ _1\"></span>anno flussi di cas<span class=\"_ _1\"></span>sa in entrata per il Gruppo, l'attivit\u00e0  immateriale  viene <span class=\"_ _5\"> </span>considerata  a <span class=\"_ _5\"> </span>vita  utile <span class=\"_ _5\"> </span>indefinita.  La <span class=\"_ _5\"> </span>stima <span class=\"_ _5\"> </span>della  vita <span class=\"_ _5\"> </span>utile <span class=\"_ _5\"> </span>e riesaminata  con  periodicit\u00e0 <span class=\"_ _5\"> </span>annuale  ed <span class=\"_ _5\"> </span>eventuali<span class=\"_ _1\"></span>  cambiamenti, <span class=\"_ _5\"> </span>laddove  necessari,  sono apportati <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>applicazi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>prospe<span class=\"_ _1\"></span>ttica<span class=\"ls3\">. <span class=\"_ _13\"></span></span>Le <span class=\"_ _13\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _13\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>sono <span class=\"_ _17\"></span>eliminate <span class=\"_ _13\"></span>dal <span class=\"_ _17\"></span>bilancio <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span> momento dell<span class=\"_ _1\"></span>a vendita o<span class=\"_ _1\"></span> quando non<span class=\"_ _1\"></span> sussistono b<span class=\"_ _1\"></span>enefici economi<span class=\"_ _1\"></span>ci futuri a<span class=\"_ _1\"></span>ttesi dal loro<span class=\"_ _1\"></span> uso e l'eventuale <span class=\"_ _17\"></span>perdita <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>utile <span class=\"_ _17\"></span>(calcolata <span class=\"_ _17\"></span>come <span class=\"_ _17\"></span>diffe<span class=\"_ _1\"></span>renza <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cessione <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di carico) viene rilevata<span class=\"_ _1\"></span> a conto econo<span class=\"_ _1\"></span>mico nell'ann<span class=\"_ _1\"></span>o della suddet<span class=\"_ _1\"></span>ta eliminazi<span class=\"_ _1\"></span>one. Le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>aventi <span class=\"_ _5\"> </span>vita <span class=\"_ _5\"> </span>utile <span class=\"_ _5\"> </span>def<span class=\"_ _7\"></span>inita<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>sono <span class=\"_ _9\"> </span>esposte <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>netto  dei <span class=\"_ _9\"> </span>relativi ammortamen<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>accumula<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span>ventuali <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>dete<span class=\"_ _1\"></span>rminate <span class=\"_ _13\"></span>se<span class=\"_ _1\"></span>condo <span class=\"_ _13\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>modalit\u00e0 descritte <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"> </span>seguito. <span class=\"_ _15\"> </span>L\u2019ammorta<span class=\"_ _1\"></span>mento <span class=\"_ _13\"> </span>ha <span class=\"_ _15\"> </span>inizio <span class=\"_ _13\"> </span>quando <span class=\"_ _13\"> </span>l\u2019attivit\u00e0 <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _15\"> </span>disponi<span class=\"_ _1\"></span>bile <span class=\"_ _13\"> </span>a<span class=\"_ _7\"></span>ll\u2019uso <span class=\"_ _13\"> </span>ed <span class=\"_ _15\"> </span>\u00e8 ripartito <span class=\"_ _17\"></span>sistematicament<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>relazione <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>esidua <span class=\"_ _17\"></span>possibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>util<span class=\"_ _1\"></span>izzazione <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>stessa <span class=\"_ _17\"></span>e cio\u00e8 sulla base della vita utile. <span class=\"_ _7\"></span>Nell\u2019ese<span class=\"_ _1\"></span>rcizio in cui l\u2019attivit\u00e0 immateriale diviene disponibil<span class=\"_ _1\"></span>e per l\u2019uso l\u2019ammortamento \u00e8 <span class=\"_ _7\"></span>determinato tenendo <span class=\"_ _7\"></span>c<span class=\"ff1\">onto <span class=\"_ _7\"></span>del momento effettivo in <span class=\"_ _7\"></span>cui <span class=\"_ _7\"></span>la condizione </span>si manifesta.  Di <span class=\"ls0\">seguito la tabella con l<span class=\"_ _1\"></span>e aliquote medi<span class=\"_ _1\"></span>e di ammortamento<span class=\"_ _1\"></span>: </span><table class=\"s w20e h15e\" id=\"_989d4393-4eb9-4803-a6b3-84b3ff064300\"><tr><td class=\"c x18e y1018 w8f h13\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Categoria </div></td><td class=\"c x18f y1018 w90 h13\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Aliquota media<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x18e y1019 w8f h13\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Costi di sviluppo<span class=\"_ _1\"></span> </div></td><td class=\"c x18f y1019 w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">20,0% </div></td></tr><tr><td class=\"c x18e y101a w8f h13\"><div class=\"t m0 xf hb y25f ff9 fs5 fc0 sc0 ls0 ws0\">Dir. di brev. ind.<span class=\"_ _1\"></span> e dir. util. ope<span class=\"_ _1\"></span>re d\u2019inge<span class=\"_ _1\"></span>gno<span class=\"ff1\"> </span></div></td><td class=\"c x18f y101a w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">26,5% </div></td></tr><tr><td class=\"c x18e y101b w8f h13\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Marchi, conce<span class=\"_ _1\"></span>ssioni e licenze </div></td><td class=\"c x18f y101b w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">10,0% </div></td></tr><tr><td class=\"c x18e y101c w8f h13\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x18f y101c w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">28,0% </div></td></tr></table>Attivit\u00e0 immateriali a vita indefinita Testate Editoriali Le <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>imma<span class=\"_ _1\"></span>teriali <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _13\"></span>indefinita <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>quelle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>quali, <span class=\"_ _17\"></span>sulla <span class=\"_ _17\"></span>base <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> un\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>utti <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>at<span class=\"_ _1\"></span>tori <span class=\"_ _1\"></span>rilevanti, <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>c\u2019\u00e8 <span class=\"_ _3\"></span>un p<span class=\"_ _1\"></span>revedibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limite <span class=\"_ _3\"></span>al pe<span class=\"_ _1\"></span>riodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>ci <span class=\"_ _3\"></span>si attende <span class=\"_ _3\"></span>che si genereranno flussi <span class=\"_ _7\"></span>di cassa <span class=\"_ _7\"></span>in entrata per <span class=\"_ _7\"></span>il Gruppo. <span class=\"_ _7\"></span>Le Testate Editoriali sono considerate attivit\u00e0 a vita u<span class=\"_ _1\"></span>tile indefinita. Le <span class=\"_ _4\"></span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>indefinita <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>inizi<span class=\"_ _1\"></span>almente <span class=\"_ _4\"></span>rilevate <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>acqui<span class=\"_ _1\"></span>sto, determinato <span class=\"_ _7\"></span>secondo <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>stesse <span class=\"_ _7\"></span>modalit\u00e0 <span class=\"_ _4\"></span>indi<span class=\"_ _1\"></span>cate <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>vita <span class=\"_ _7\"></span>definita, <span class=\"_ _7\"></span>ma successivamente <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>ammortizzate<span class=\"ls6\">, <span class=\"_ _3\"></span><span class=\"ls0\">bens\u00ec <span class=\"_ _1\"></span>sogge<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>annualmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>piu <span class=\"_ _1\"></span>frequentemente,<span class=\"_ _1\"></span> </span></span>se <span class=\"_ _7\"></span>specifici <span class=\"_ _7\"></span>eventi <span class=\"_ _7\"></span>indicano <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>possibili<span class=\"_ _1\"></span>t<span class=\"ls2\">\u00e0 <span class=\"_ _4\"></span></span>che <span class=\"_ _7\"></span>abbiano <span class=\"_ _7\"></span>subito <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>valore, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>verifiche finalizzate <span class=\"_ _15\"> </span>ad <span class=\"_ _13\"></span>accertare <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>loro <span class=\"_ _15\"> </span>valore <span class=\"_ _13\"></span>secondo <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>modali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _15\"> </span>descritte <span class=\"_ _15\"> </span>nel seguito <span class=\"_ _4\"></span>(si <span class=\"_ _17\"></span>riman<span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>Nota <span class=\"_ _4\"></span>n. <span class=\"_ _4\"></span>2). <span class=\"_ _17\"></span>Eventual<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>svalutazioni <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>rip<span class=\"_ _1\"></span>ristinate <span class=\"_ _4\"></span>qualora <span class=\"_ _4\"></span>vengano meno i motivi<span class=\"_ _1\"></span> che le hanno genera<span class=\"_ _1\"></span>te. Immobili, impianti e macchinari Gli <span class=\"_ _5\"> </span>immobili, <span class=\"_ _9\"> </span>impian<span class=\"_ _1\"></span>ti <span class=\"_ _9\"> </span>e <span class=\"_ _5\"> </span>macchinari <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>rilevati <span class=\"_ _9\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>costo, <span class=\"_ _5\"> </span>comprensivo <span class=\"_ _5\"> </span>dei <span class=\"_ _5\"> </span>costi accessori di<span class=\"_ _1\"></span>rettamente<span class=\"_ _1\"></span> imputabili<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>necessari <span class=\"_ _1\"></span>alla me<span class=\"_ _1\"></span>ssa <span class=\"_ _1\"></span>in fun<span class=\"_ _1\"></span>zione del <span class=\"_ _3\"></span>bene per l\u2019uso <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _1\"></span>acquistato,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>incrementato, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bbligazion<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>att<span class=\"_ _7\"></span>uali, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>val<span class=\"_ _7\"></span>ore <span class=\"_ _3\"></span>attuale <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>costo stimato per lo s<span class=\"_ _1\"></span>mantellamento<span class=\"_ _1\"></span> e la rimozione<span class=\"_ _1\"></span> dell\u2019attivit\u00e0.<span class=\"_ _1\"></span> <span class=\"ff1\"> </span>Gli oneri finanzi<span class=\"_ _1\"></span>ari che sono di<span class=\"_ _1\"></span>rettamente imputa<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span> all\u2019acquisizione, all<span class=\"_ _1\"></span>a costruzione o<span class=\"_ _1\"></span> alla <span class=\"_ _4\"></span>produzione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>bene, <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>capitalizzati <span class=\"_ _4\"></span>come <span class=\"_ _17\"></span>parte <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>costo <span class=\"_ _17\"></span>del <span class=\"_ _4\"></span>bene <span class=\"_ _17\"></span>stesso <span class=\"_ _4\"></span>f<span class=\"_ _7\"></span>ino <span class=\"_ _4\"></span>al momento in cui il<span class=\"_ _1\"></span> bene \u00e8 pronto<span class=\"_ _1\"></span> per l\u2019uso previs<span class=\"_ _1\"></span>to o la vendita<span class=\"_ _1\"></span>.<span class=\"ff1\"> </span>Gli <span class=\"_ _17\"></span>oneri <span class=\"_ _17\"></span>sos<span class=\"_ _1\"></span>tenuti <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>le <span class=\"_ _4\"></span>m<span class=\"_ _7\"></span>anutenzioni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>ripa<span class=\"_ _1\"></span>razioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>na<span class=\"_ _1\"></span>tura <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>rdinaria <span class=\"_ _17\"></span>e/o<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>ciclica sono <span class=\"_ _5\"> </span>direttamente<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>imputati  al <span class=\"_ _5\"> </span>Conto <span class=\"_ _5\"> </span>Economic<span class=\"_ _1\"></span>o <span class=\"_ _5\"> </span>dell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _5\"> </span>in  cui <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>sostenuti.  La capitalizzazion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>dei <span class=\"_ _17\"></span>cost<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>inerenti <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>ampliamento,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l\u2019ammodernamento <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>miglior<span class=\"_ _7\"></span><span class=\"ff1\">amento <span class=\"_ _4\"></span>degli </span>elementi strutturali di pro<span class=\"_ _1\"></span>priet\u00e0 o in uso da terzi, \u00e8 effettua<span class=\"_ _1\"></span>ta esclusivamente nei<span class=\"_ _1\"></span> limiti in cui gli stessi rispo<span class=\"_ _1\"></span>ndano <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>requi<span class=\"_ _1\"></span>siti <span class=\"_ _1\"></span>per esse<span class=\"_ _1\"></span>re sep<span class=\"_ _1\"></span>aratamente<span class=\"_ _1\"></span> cl<span class=\"_ _1\"></span>assificati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o parte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una<span class=\"_ _1\"></span> attivit\u00e0 applican<span class=\"_ _1\"></span>do il criterio del<span class=\"_ _1\"></span> <span class=\"ff8\">component approach</span>.<span class=\"_ _1\"></span> Gli <span class=\"_ _15\"> </span>immobil<span class=\"_ _1\"></span>i, <span class=\"_ _15\"> </span>impianti <span class=\"_ _13\"> </span>e <span class=\"_ _15\"> </span>macchinari <span class=\"_ _13\"></span>sono <span class=\"_ _15\"> </span>esposti <span class=\"_ _15\"> </span>al <span class=\"_ _13\"> </span>netto <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>relativi<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>ammortamenti<span class=\"_ _1\"></span> accumulati <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>eventuali <span class=\"_ _13\"></span>perdite <span class=\"_ _15\"> </span>di <span class=\"_ _13\"></span>valore <span class=\"_ _15\"> </span>deter<span class=\"_ _1\"></span>minate <span class=\"_ _15\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>base <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>modalit\u00e0 <span class=\"_ _13\"> </span>descritte <span class=\"_ _15\"> </span>nel seguito. <span class=\"_ _7\"></span>L\u2019ammor<span class=\"_ _1\"></span>tamento \u00e8 <span class=\"_ _7\"></span>calcolato <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>quote <span class=\"_ _7\"></span>costanti<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>alla vita <span class=\"_ _7\"></span>utile <span class=\"_ _7\"></span>st<span class=\"_ _7\"></span><span class=\"ff1\">imata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>bene </span>per <span class=\"_ _4\"></span>l\u2019impresa, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>riesaminata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>periodicit\u00e0 <span class=\"_ _4\"></span>annuale <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>eventuali<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cambiamenti, <span class=\"_ _4\"></span>laddove<span class=\"_ _1\"></span> necessari, sono ap<span class=\"_ _1\"></span>portati con appli<span class=\"_ _1\"></span>cazione prospettica. Le principali al<span class=\"_ _1\"></span>iquote economico-tecniche utili<span class=\"_ _1\"></span>zzate, nonch\u00e9 le vite utili<span class=\"_ _1\"></span> stimate sono le seguenti: <table class=\"s w20f h15f\" id=\"_08f720e6-2188-467a-b879-a8063480ea90\"><tr><td></td><td class=\"c x191 y101d w93 hc9\"><div class=\"t m0 x1d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Vita Utile </div></td><td class=\"c x192 y101d w94 hc9\"><div class=\"t m0 x97 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Aliquota econom<span class=\"_ _1\"></span>ico tecnica </div><div class=\"t m0 xc5 hb y9e1 ff1 fs5 fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y101e w92 hc9\"><div class=\"t m0 x1 hb y101 ff9 fs5 fc0 sc0 ls0 ws0\">Fabbricati destinati<span class=\"_ _1\"></span> all\u2019industria<span class=\"ff1\"> </span></div></td><td class=\"c x191 y101e w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">30 anni </div></td><td class=\"c x192 y101e w94 hc9\"><div class=\"t m0 x49 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">3,33% </div></td></tr><tr><td class=\"c x193 y101f w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Costruzioni legger<span class=\"_ _1\"></span>e  </div></td><td class=\"c x191 y101f w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">10 anni </div></td><td class=\"c x192 y101f w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">10%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1020 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Macchinari opera<span class=\"_ _1\"></span>tori non automa<span class=\"_ _1\"></span>tici e impian<span class=\"_ _1\"></span>ti </div><div class=\"t m0 x1 hb y9e3 ff1 fs5 fc0 sc0 ls0 ws0\">generici </div></td><td class=\"c x191 y1020 w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">10 anni </div></td><td class=\"c x192 y1020 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">10%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1021 w92 heb\"><div class=\"t m0 x1 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">Rotative da sta<span class=\"_ _1\"></span>mpa per carta <span class=\"_ _1\"></span>in bobine </div></td><td class=\"c x191 y1021 w93 heb\"><div class=\"t m0 x7d hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">15 anni </div></td><td class=\"c x192 y1021 w94 heb\"><div class=\"t m0 x49 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">6,67% </div></td></tr><tr><td class=\"c x193 y1022 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Attrezzatura <span class=\"_ _1\"></span>varia e minuta </div></td><td class=\"c x191 y1022 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">4 anni </div></td><td class=\"c x192 y1022 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1023 w92 heb\"><div class=\"t m0 x1 hb y9e5 ff9 fs5 fc0 sc0 ls0 ws0\">Mobili e macch<span class=\"_ _1\"></span>ine d\u2019ufficio<span class=\"ff1\"> </span></div></td><td class=\"c x191 y1023 w93 heb\"><div class=\"t m0 x28 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">8 anni </div></td><td class=\"c x192 y1023 w94 heb\"><div class=\"t m0 x49 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">12,5%</div><div class=\"t m0 x15 h35 y9e7 ff1 fsd fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y1024 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Autoveicoli da <span class=\"_ _1\"></span>trasporto </div></td><td class=\"c x191 y1024 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">5 anni </div></td><td class=\"c x192 y1024 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">20%</div><div class=\"t m0 x15 h35 y8e6 ff1 fsd fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y1025 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Autoveicoli, moto<span class=\"_ _1\"></span>veicoli e <span class=\"_ _1\"></span>simili </div></td><td class=\"c x191 y1025 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">4 anni </div></td><td class=\"c x192 y1025 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr></table>I <span class=\"_ _4\"></span>terreni, <span class=\"_ _17\"></span>si<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>liberi <span class=\"_ _4\"></span>da <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>struzione <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>annessi <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>fabbricati <span class=\"_ _4\"></span>civili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>industriali, <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>sono ammortizzati in quan<span class=\"_ _1\"></span>to elementi<span class=\"_ _1\"></span> a vita utile il<span class=\"_ _1\"></span>limitata. Qualora <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>bene <span class=\"_ _15\"> </span>oggetto<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>ammortamento <span class=\"_ _13\"> </span>sia <span class=\"_ _15\"> </span>composto <span class=\"_ _13\"> </span>da <span class=\"_ _15\"> </span>elementi <span class=\"_ _15\"> </span>distintamente<span class=\"_ _1\"></span> identificabili<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>vita <span class=\"_ _9\"> </span>utile <span class=\"_ _9\"> </span>differisce <span class=\"_ _9\"> </span>significativamen<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>da <span class=\"_ _9\"> </span>quella <span class=\"_ _9\"> </span>delle <span class=\"_ _5\"> </span>altre <span class=\"_ _a\"> </span>parti <span class=\"_ _9\"> </span>che compongono <span class=\"_ _3\"></span>l\u2019attivit\u00e0, <span class=\"_ _3\"></span>l\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>effettua<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>separatamente <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>cias<span class=\"_ _1\"></span>cuna <span class=\"_ _3\"></span>dell<span class=\"ff1\">e parti <span class=\"_ _3\"></span>che </span>compongono il bene<span class=\"_ _1\"></span> in appli<span class=\"_ _1\"></span>cazione del principi<span class=\"_ _1\"></span>o del <span class=\"ff8\">component approach<span class=\"_ _1\"></span>. </span>Al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>vendita <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>quando <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>sussi<span class=\"_ _1\"></span>stono <span class=\"_ _13\"></span>bene<span class=\"_ _1\"></span>fici <span class=\"_ _13\"></span>economici <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>uturi <span class=\"_ _13\"></span>attesi<span class=\"_ _1\"></span> dall\u2019uso <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>immobili, <span class=\"_ _17\"></span>impianti <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>macchinari, <span class=\"_ _17\"></span>essi <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>eli<span class=\"_ _1\"></span>minati <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>bilan<span class=\"_ _1\"></span>cio <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>l\u2019<span class=\"_ _1\"></span>eventuale perdita o utile (calcolata come<span class=\"_ _1\"></span> differenza tra il valore di cession<span class=\"_ _1\"></span>e e il valore di netto contabile) viene rilevata a Con<span class=\"_ _1\"></span>to Econ<span class=\"_ _1\"></span>omico nell\u2019anno del<span class=\"_ _1\"></span>la suddetta eli<span class=\"_ _1\"></span>minazione.<span class=\"_ _3d\"> </span>Leasing Locatario  lndividuazi<span class=\"_ _1\"></span>one del leasing  Alla <span class=\"_ _4\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>inizio <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>contratto <span class=\"_ _4\"></span>(<span class=\"ff8\">inception <span class=\"_ _17\"></span>date</span>, <span class=\"_ _4\"></span>anteriore <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>stipula <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto <span class=\"_ _17\"></span>e quella <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>rti <span class=\"_ _4\"></span>si <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mpegnano <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>rispettare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>termini <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>trattuali), <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successivamente, <span class=\"_ _4\"></span>ad ogni <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>odifica<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>termini <span class=\"_ _3\"></span>e dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>condizion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>ttuali, <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>stesso <span class=\"_ _1\"></span>contiene<span class=\"_ _1\"></span> o <span class=\"_ _17\"></span>rappresenta <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"></span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\">. <span class=\"_ _17\"></span>In <span class=\"_ _17\"></span>particol<span class=\"_ _1\"></span>are, <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tratto <span class=\"_ _4\"></span>contiene <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>rappres<span class=\"_ _1\"></span>enta <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>se </span></span>trasferisce <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>diritto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>controllare <span class=\"_ _13\"></span>l'utilizzo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>bene <span class=\"_ _13\"></span>identificato, <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>periodo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tempo<span class=\"_ _3d\"> </span>stabilito, in cambio di un corrispettivo. Per valutare se un contratto contiene o rappresenta un leasing<span class=\"ff1\"> la societ\u00e0:<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">valuta se<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>tto al<span class=\"_ _1\"></span>l'attiv<span class=\"_ _1\"></span>ita i<span class=\"_ _1\"></span>dentificata, <span class=\"_ _3\"></span>detiene il <span class=\"_ _3\"></span>diritto di <span class=\"_ _1\"></span>ottene<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sostanz<span class=\"_ _1\"></span>ialmente <span class=\"_ _3\"></span>tutti </span></span>i benefici econo<span class=\"_ _1\"></span>mici connessi<span class=\"_ _1\"></span> con il suo utili<span class=\"_ _1\"></span>zzo lungo tu<span class=\"_ _1\"></span>tto il periodo di util<span class=\"_ _1\"></span>izzo; \u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">verifica <span class=\"_ _4\"></span>se <span class=\"_ _17\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>contratto <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>iferisce <span class=\"_ _4\"></span>all'utilizzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>specificata, <span class=\"_ _4\"></span>esplicitamente <span class=\"_ _4\"></span>o </span></span>implicitamente<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>fisicamente <span class=\"_ _4\"></span>distinta<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>rappresentante <span class=\"_ _4\"></span>sostanzialmen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>tutta <span class=\"_ _4\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>capacit\u00e0 di <span class=\"_ _17\"></span>un'attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>fisi<span class=\"_ _1\"></span>camente <span class=\"_ _4\"></span>distinta. <span class=\"_ _17\"></span>Se <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>fornitore <span class=\"_ _4\"></span>ha <span class=\"_ _17\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _17\"></span>sostanziale <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>sostituzione, l'attivit\u00e0 non e i<span class=\"_ _1\"></span>dentificata<span class=\"_ _1\"></span>; \u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">verifica <span class=\"_ _16\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>dirigere <span class=\"_ _16\"></span>l'utilizzo <span class=\"_ _3\"></span>dell'attivit\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _16\"></span>La <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>ritiene <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>godere <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>questo </span></span>diritto quando<span class=\"_ _1\"></span> ha i<span class=\"_ _1\"></span> diritti <span class=\"_ _1\"></span>per assu<span class=\"_ _1\"></span>mere l<span class=\"_ _1\"></span>e decision<span class=\"_ _1\"></span>i che sono <span class=\"_ _1\"></span>le pi<span class=\"_ _1\"></span>\u00f9 ril<span class=\"_ _1\"></span>evanti <span class=\"_ _1\"></span>per cambiare<span class=\"_ _1\"></span> la modalit\u00e0 e la final<span class=\"_ _1\"></span>it\u00e0 di utili<span class=\"_ _1\"></span>zzo dell'attivita stess<span class=\"_ _1\"></span>a.  Per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>contenenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>piu <span class=\"_ _4\"></span>componenti, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span>, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>quindi <span class=\"_ _4\"></span>rientranti<span class=\"_ _1\"></span> sotto <span class=\"_ _19\"> </span>altri <span class=\"_ _19\"> </span>prin<span class=\"_ _1\"></span>cipi <span class=\"_ _19\"> </span>conta<span class=\"_ _1\"></span>bili, <span class=\"_ _19\"> </span>occorre <span class=\"_ _15\"> </span>separare <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>singole <span class=\"_ _19\"> </span>componenti <span class=\"_ _19\"> </span>alle <span class=\"_ _15\"> </span>quali <span class=\"_ _19\"> </span>applicare <span class=\"_ _15\"> </span>i rispettivi princi<span class=\"_ _1\"></span>pi contabili. La <span class=\"_ _19\"> </span>durata<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _19\"> </span><span class=\"ff8\">lea<span class=\"_ _1\"></span>sing<span class=\"ff1\"> <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>nizia <span class=\"_ _15\"> </span>quando <span class=\"_ _19\"> </span>il <span class=\"_ _15\"> </span>locatore <span class=\"_ _19\"> </span>met<span class=\"_ _1\"></span>te <span class=\"_ _19\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>bene <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>disposizione <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>locatario </span></span>(<span class=\"ff8\">commencement<span class=\"_ _1\"></span> date<span class=\"_ _1\"></span><span class=\"ff1\">) e<span class=\"_ _1\"></span>d \u00e8 <span class=\"_ _3\"></span>determinata <span class=\"_ _1\"></span>consider<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>annull<span class=\"_ _1\"></span>abile <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto,<span class=\"_ _1\"></span> </span></span>cio\u00e8 <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>periodo <span class=\"_ _4\"></span>durante <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>parti <span class=\"_ _4\"></span>hanno <span class=\"_ _4\"></span>dei <span class=\"_ _17\"></span>diritti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>degli <span class=\"_ _17\"></span>obbl<span class=\"_ _1\"></span>ighi <span class=\"_ _4\"></span>legalmente <span class=\"_ _4\"></span>esecutivi (<span class=\"ff8\">enforceable</span>) e incl<span class=\"_ _1\"></span>ude anche i <span class=\"ff8\">rent-<span class=\"_ _1\"></span>free period<span class=\"ff1\">. A<span class=\"_ _1\"></span> tale durata si aggiun<span class=\"_ _1\"></span>ge: </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">il <span class=\"_ _16\"></span>periodo <span class=\"_ _3\"></span>coperto <span class=\"_ _3\"></span>da <span class=\"_ _16\"></span>un'opzione <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>rinnovo <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _16\"></span>(\"opzione <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>pror<span class=\"_ _7\"></span>oga\" <span class=\"_ _16\"></span>o <span class=\"_ _3\"></span><span class=\"ff8\">renewal </span></span></span>option<span class=\"ff1\">), quando la<span class=\"_ _1\"></span> societ\u00e0 \u00e8 ragi<span class=\"_ _1\"></span>onevolmente cer<span class=\"_ _1\"></span>ta di esercitare<span class=\"_ _1\"></span> tale opzione; </span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">i <span class=\"_ _19\"> </span>periodi<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>successivi <span class=\"_ _15\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>risoluzione <span class=\"_ _15\"> </span>(\"opzione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>risol<span class=\"_ _1\"></span>uzione\" <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span><span class=\"ff8\">termination </span></span></span>option<span class=\"ff1\">), quando la<span class=\"_ _1\"></span> societ\u00e0 \u00e8 ragi<span class=\"_ _1\"></span>onevolmente cer<span class=\"_ _1\"></span>ta di non esercita<span class=\"_ _1\"></span>re tale opzi<span class=\"_ _1\"></span>one. <span class=\"ff8\"> </span></span>Le <span class=\"_ _17\"></span>opzioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>risoluzione <span class=\"_ _17\"></span>detenute <span class=\"_ _17\"></span>solo <span class=\"_ _17\"></span>dal <span class=\"_ _13\"></span>loca<span class=\"_ _1\"></span>tore <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>considerate. <span class=\"_ _17\"></span> <span class=\"_ _17\"></span>La <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>agionevol<span class=\"_ _1\"></span>e certezza <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>ese<span class=\"_ _1\"></span>rcitare <span class=\"_ _13\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>meno <span class=\"_ _13\"></span>un'opzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>pr<span class=\"_ _1\"></span>oroga <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>risoluzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>prev<span class=\"_ _1\"></span>ista <span class=\"_ _13\"></span>dal <span class=\"_ _13\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _13\"></span>\u00e8 verificata <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>decorrenza, <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span>siderando <span class=\"_ _4\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fatti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>circo<span class=\"_ _1\"></span>stanze <span class=\"_ _4\"></span>che generano <span class=\"_ _17\"></span>un <span class=\"_ _13\"></span>ince<span class=\"_ _1\"></span>ntivo <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>all'esercizio <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>eno <span class=\"_ _17\"></span>dell'opzione<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>succe<span class=\"_ _1\"></span>ssivament<span class=\"_ _1\"></span>e riverificata og<span class=\"_ _1\"></span>ni qu<span class=\"_ _1\"></span>alvolta <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>presentino<span class=\"_ _1\"></span> eventi<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ificativi o<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>mbiamenti <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>circostanze<span class=\"_ _1\"></span> che<span class=\"_ _1\"></span> potrebbero incidere<span class=\"_ _1\"></span> sulla sua de<span class=\"_ _1\"></span>terminazione, e che sono so<span class=\"_ _1\"></span>tto il con<span class=\"_ _1\"></span>trollo dell<span class=\"_ _1\"></span>a societ\u00e0. Contabilizzazi<span class=\"_ _1\"></span>one del leasing<span class=\"_ _1\"></span>  Alla <span class=\"_ _16\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _16\"></span>decorrenza <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff8\">leasing<span class=\"ff1\">, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>rileva <span class=\"_ _16\"></span>l'attivit\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utilizzo <span class=\"_ _16\"></span>(<span class=\"_ _7\"></span><span class=\"ff8\">Right </span></span></span>of Use o Roll<span class=\"ff1\">) e<span class=\"_ _1\"></span> la passivit\u00e0 del <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> (</span>lease liab<span class=\"_ _1\"></span>ility<span class=\"ff1 lsa\">). </span></span></span>L'attivit\u00e0 <span class=\"_ _14\"> </span>consistente <span class=\"_ _14\"> </span>nel <span class=\"_ _21\"> </span>diri<span class=\"_ _1\"></span>tto <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>utili<span class=\"_ _1\"></span>zzo <span class=\"_ _21\"> </span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _21\"> </span>ini<span class=\"_ _1\"></span>zialmente <span class=\"_ _14\"> </span>valutata <span class=\"_ _14\"> </span>al <span class=\"_ _21\"> </span>costo,<span class=\"_ _1\"></span> comprensivo <span class=\"_ _17\"></span>dell'importo <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>valutazione <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>niziale <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">leasing</span>, <span class=\"_ _17\"></span>rettificato <span class=\"_ _17\"></span>dei pagamenti <span class=\"_ _a\"> </span>dovuti <span class=\"_ _9\"> </span>per <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>leasing <span class=\"_ _9\"> </span>eff<span class=\"_ _7\"></span>ettuati <span class=\"_ _9\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>prima <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _1b\"> </span>decorrenza,<span class=\"_ _1\"></span> incrementato <span class=\"_ _17\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>retti <span class=\"_ _17\"></span>inizial<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sostenuti <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>stima <span class=\"_ _17\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>locata<span class=\"_ _1\"></span>rio <span class=\"_ _17\"></span>dovr\u00e0 sostenere <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>smantel<span class=\"_ _1\"></span>lamento <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>rimozione <span class=\"_ _19\"> </span>dell'attivit\u00e0 <span class=\"_ _19\"> </span>sottostan<span class=\"_ _1\"></span>te <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>ripristino dell'attivit\u00e0 sot<span class=\"_ _1\"></span>tostante o del<span class=\"_ _1\"></span> sito in cui \u00e8 ubica<span class=\"_ _1\"></span>ta, al netto degli<span class=\"_ _1\"></span> incentivi al <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> ricevuti. </span></span>La <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>leasing <span class=\"_ _13\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>valutata<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attuale <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>pagamenti<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dovuti <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _13\"></span>il leasing <span class=\"_ _16\"></span>non <span class=\"_ _3\"></span>versati <span class=\"_ _16\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>decorrenza. <span class=\"_ _16\"></span>Ai <span class=\"_ _3\"></span>fini <span class=\"_ _16\"></span>dell'attualizzazione <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>societ\u00e0 <span class=\"_ _16\"></span>utilizza, <span class=\"_ _16\"></span>quando possibile <span class=\"_ _3\"></span>e se evinci<span class=\"_ _1\"></span>bile <span class=\"_ _3\"></span>dal contrat<span class=\"_ _1\"></span>to, i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse<span class=\"_ _1\"></span> impl<span class=\"_ _1\"></span>icito <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span><span class=\"ff8\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>alternativa,<span class=\"_ _3\"></span> </span></span>il tasso di finanziamento marginale (<span class=\"ff8\">incremental<span class=\"_ _1\"></span> borrowing rate<span class=\"ff1\"> - IBR). I pagamenti dovuti per </span></span>il <span class=\"_ _7\"></span><span class=\"ff8 ls0\">leasing<span class=\"ff1\"> <span class=\"_ _7\"></span>inclusi <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>passivit\u00e0 comprendono <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>pagamenti f<span class=\"_ _7\"></span>issi, <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>pagamenti<span class=\"_ _1\"></span> </span></span>variabili che dipendono<span class=\"_ _1\"></span> da un <span class=\"_ _7\"></span>indice<span class=\"_ _1\"></span> o un tasso, gli importi<span class=\"_ _1\"></span> che si prevede di pagare a titolo di garanzia sul <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>residua,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>prezzo di <span class=\"_ _7\"></span>esercizio di <span class=\"_ _7\"></span>un'opzione di <span class=\"_ _7\"></span>acquisto <span class=\"_ _7\"></span>(che la <span class=\"_ _7\"></span>societ\u00e0 <span class=\"_ _7\"></span>ha la <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>agionevol<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>certezza <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>esercitare<span class=\"_ _1\"></span>), <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>pagamenti <span class=\"_ _7\"></span>dovuti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>rinnovo <span class=\"_ _4\"></span>facoltativo (se <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>ragionevole <span class=\"_ _17\"></span>certezza <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>esercitare <span class=\"_ _17\"></span>l'opzione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>rinnovo) <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>penalit\u00e0 <span class=\"_ _17\"></span>di risoluzione <span class=\"_ _16\"></span>anticipata <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>abbia <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ragionevole <span class=\"_ _16\"></span>certezza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>risolvere anticipatamente il <span class=\"ff8\">lea<span class=\"_ _1\"></span>sing<span class=\"ff1 lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>Successivamen<span class=\"_ _1\"></span>te, <span class=\"_ _7\"></span>l'attivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo <span class=\"_ _7\"></span>viene <span class=\"_ _7\"></span>ammortizzata <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>quote <span class=\"_ _7\"></span>costanti per <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>'intera <span class=\"_ _4\"></span>durata <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto, <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>il <span class=\"_ _4\"></span>contra<span class=\"_ _1\"></span>tto <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>preve<span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>trasferi<span class=\"_ _1\"></span>mento della propriet\u00e0 al termine della durata<span class=\"_ _1\"></span> del <span class=\"ff8\">leasing</span> ovvero il costo del <span class=\"_ _7\"></span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\"> rifletta il fatto che<span class=\"_ _1\"></span> </span></span>il <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>ocatario <span class=\"_ _13\"></span>esercitera <span class=\"_ _17\"></span>l'opzione <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>acquisto. <span class=\"_ _13\"></span>In <span class=\"_ _17\"></span>tale <span class=\"_ _13\"></span>ultima <span class=\"_ _17\"></span>fattispecie <span class=\"_ _13\"></span>l'ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _13\"></span>dov<span class=\"_ _1\"></span>r\u00e0 essere <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>pi\u00f9 breve <span class=\"_ _7\"></span>tra <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>vita <span class=\"_ _7\"></span>utile del <span class=\"_ _7\"></span>bene <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>durata <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contratto<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>Le <span class=\"_ _7\"></span>vite <span class=\"_ _7\"></span>utili st<span class=\"_ _7\"></span>imate<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>delle attivit\u00e0 per il<span class=\"_ _1\"></span> diritto di<span class=\"_ _1\"></span> utilizzo sono <span class=\"_ _1\"></span>calcolate secon<span class=\"_ _1\"></span>do il <span class=\"_ _1\"></span>medesimo cri<span class=\"_ _1\"></span>teria appl<span class=\"_ _1\"></span>icate alle voci<span class=\"_ _1\"></span> di immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>riferimento<span class=\"_ _1\"></span>. <span class=\"_ _13\"></span>lnoltre, <span class=\"_ _13\"></span>l'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>utilizzo <span class=\"_ _13\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>diminuita <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e eventuali  perdite  per  riduzione  di  valore  (<span class=\"ff8\">impairment</span>)  e  r<span class=\"_ _7\"></span>ettifica<span class=\"_ _1\"></span>ta  al  fine  di <span class=\"_ _5\"> </span>riflettere  le<span class=\"_ _1\"></span> rimisurazioni dell<span class=\"_ _1\"></span>a passivit\u00e0 del l<span class=\"_ _1\"></span>easing.  La <span class=\"_ _1b\"> </span>passivit\u00e0 <span class=\"_ _a\"> </span>del <span class=\"_ _14\"> </span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\">, <span class=\"_ _1b\"> </span>successivamen<span class=\"_ _1\"></span>te <span class=\"_ _1b\"> </span>alla <span class=\"_ _a\"> </span>valutazione <span class=\"_ _1b\"> </span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _1b\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _14\"> </span>di </span></span>decorrenza, \u00e8 <span class=\"_ _7\"></span>valutata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>al costo <span class=\"_ _7\"></span>ammortizza<span class=\"_ _1\"></span>to utilizzando il <span class=\"_ _7\"></span>criteria dell'interesse effettivo ed \u00e8 rimisurata <span class=\"_ _19\"> </span>in <span class=\"_ _15\"> </span>caso <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>modifica <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _19\"> </span>paga<span class=\"_ _1\"></span>menti <span class=\"_ _19\"> </span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>per <span class=\"_ _15\"> </span>il <span class=\"_ _18\"> </span><span class=\"ff8\">leasing</span> <span class=\"_ _15\"> </span>derivanti <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>una<span class=\"_ _3\"></span> variazione dell'indice o <span class=\"_ _7\"></span>tasso, in <span class=\"_ _7\"></span>caso di modifica dell'importo che <span class=\"_ _7\"></span>la societ\u00e0 <span class=\"_ _7\"></span>prevede<span class=\"_ _1\"></span> di <span class=\"_ _7\"></span>dover pagare a <span class=\"_ _7\"></span>titolo <span class=\"_ _7\"></span>di garanzia sul <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>residua o <span class=\"_ _7\"></span>quando la <span class=\"_ _7\"></span>societ\u00e0 modifica la <span class=\"_ _7\"></span>sua <span class=\"_ _7\"></span>valutazione con <span class=\"_ _7\"></span>riferimento all'esercizio o <span class=\"_ _7\"></span>meno <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>un'opzione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>acquisto, <span class=\"_ _7\"></span>proroga<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>risoluzion<span class=\"_ _1\"></span>e. <span class=\"_ _7\"></span>Quando la <span class=\"_ _7\"></span>passivit\u00e0 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> <span class=\"_ _4\"></span>viene <span class=\"_ _7\"></span>rimisurata, <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>locatario <span class=\"_ _7\"></span>procede <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>una <span class=\"_ _7\"></span>corrispondente <span class=\"_ _7\"></span>modifica<span class=\"_ _3d\"> </span></span></span>dell'attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>diritto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>utilizzo. <span class=\"_ _13\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _13\"></span>ca<span class=\"_ _1\"></span>ntabile <span class=\"_ _17\"></span>dell'attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>diritto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>utilizzo <span class=\"_ _17\"></span>\u00e8 ridotto a zero, la <span class=\"_ _1\"></span>modifica vie<span class=\"_ _1\"></span>ne rilevata nell<span class=\"_ _1\"></span>'utile/(perdita<span class=\"_ _1\"></span>) dell'esercizi<span class=\"_ _1\"></span>o.  Nel prospetto della si<span class=\"_ _1\"></span>tuazi<span class=\"_ _1\"></span>one patrimonial<span class=\"_ _1\"></span>e-finanziaria, la socie<span class=\"_ _1\"></span>t\u00e0 espone l<span class=\"_ _1\"></span>e attivit\u00e0 per il diritto di <span class=\"_ _7\"></span>utili<span class=\"_ _1\"></span>zzo tra le <span class=\"_ _7\"></span>immobil<span class=\"_ _1\"></span>izzazioni, nella stessa voce nella quale sarebbero esposte tali attivit\u00e0, <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ossero <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>propriet\u00e0; <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ra <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ina<span class=\"_ _1\"></span>nziarie. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>conto<span class=\"_ _1\"></span> economico gli interessi p<span class=\"_ _1\"></span>assivi sulle passi<span class=\"_ _1\"></span>vit\u00e0 del <span class=\"ff8\">leasing</span> costituiscono una componen<span class=\"_ _1\"></span>te degli oneri finanziari<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> sono<span class=\"_ _1\"></span> espo<span class=\"_ _1\"></span>sti separata<span class=\"_ _1\"></span>mente dal<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quote di<span class=\"_ _1\"></span> am<span class=\"_ _1\"></span>mortament<span class=\"_ _1\"></span>o delle <span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>il diritto di utilizzo.  Locatore  lndividuazi<span class=\"_ _1\"></span>one del leasing  Alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>inizio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>successivamente, <span class=\"_ _1\"></span>ad ogni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>termini e <span class=\"_ _1\"></span>delle<span class=\"_ _1\"></span> condizioni  cont<span class=\"_ _1\"></span>rattuali,  la  socie<span class=\"_ _1\"></span>t\u00e0  classifica<span class=\"_ _1\"></span>  ognuno  dei<span class=\"_ _1\"></span>  sui  leasing  \"at<span class=\"_ _1\"></span>tivi\"  come<span class=\"_ _1\"></span>  leasing finanziario <span class=\"_ _13\"> </span>o <span class=\"_ _15\"> </span>leasing <span class=\"_ _13\"> </span>operative. <span class=\"_ _15\"> </span>A <span class=\"_ _13\"></span>tal <span class=\"_ _15\"> </span>fine, <span class=\"_ _15\"> </span>la <span class=\"_ _13\"> </span>societa <span class=\"_ _15\"> </span>valuta <span class=\"_ _13\"></span>in <span class=\"_ _15\"> </span>linea <span class=\"_ _15\"> </span>generale <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>il <span class=\"_ _13\"> </span>leasing trasferisce <span class=\"_ _9\"> </span>sostanzialme<span class=\"_ _1\"></span>nte <span class=\"_ _9\"> </span>tutti <span class=\"_ _9\"> </span>i <span class=\"_ _a\"> </span>rischi <span class=\"_ _9\"> </span>e <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>benefici <span class=\"_ _9\"> </span>connessi <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>propriet\u00e0 <span class=\"_ _9\"> </span>dell'attivit\u00e0 sottostante. <span class=\"_ _4\"></span>In <span class=\"_ _17\"></span>tal <span class=\"_ _17\"></span>caso, <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>classificato <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>finanziario, <span class=\"_ _4\"></span>altrimenti <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>operativo<span class=\"_ _1\"></span>. Nell'ambito <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>valuta<span class=\"_ _1\"></span>zione, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>ra tra <span class=\"_ _3\"></span>i vari <span class=\"_ _1\"></span>indicato<span class=\"_ _1\"></span>ri, se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> </span></span>copre la maggior pa<span class=\"_ _1\"></span>rte dell<span class=\"_ _1\"></span>a vita economica dell'attivi<span class=\"_ _1\"></span>t\u00e0 sottostante e<span class=\"_ _1\"></span>/o la presenza o meno<span class=\"_ _1\"></span> di opzioni di acqui<span class=\"_ _1\"></span>sto ragionevolmente<span class=\"_ _1\"></span> esercitabili<span class=\"_ _1\"></span>.  Per <span class=\"_ _4\"></span>i <span class=\"_ _17\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>contenenti <span class=\"_ _4\"></span>una <span class=\"_ _17\"></span>componen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span><span class=\"ls1e\">e </span>non <span class=\"ff8 ls0\">leasing<span class=\"ff1\">, la societ\u00e0 <span class=\"_ _1\"></span>ripartisce il<span class=\"_ _1\"></span> corrispettivo d<span class=\"_ _1\"></span>el contratto appl<span class=\"_ _1\"></span>icando l'I<span class=\"_ _1\"></span>FRS 15.  </span></span>Contabilizzazi<span class=\"_ _1\"></span>one del leasing<span class=\"_ _1\"></span>  In <span class=\"_ _21\"> </span>caso <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span><span class=\"ff8\">leasing</span> <span class=\"_ _21\"> </span>f<span class=\"_ _7\"></span>inan<span class=\"_ _1\"></span>ziario <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>societ\u00e0 <span class=\"_ _21\"> </span>rileva <span class=\"_ _21\"> </span>nel <span class=\"_ _21\"> </span>prospetto <span class=\"_ _21\"> </span>della <span class=\"_ _21\"> </span>situazione<span class=\"_ _1\"></span> patrimoniale-fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _17\"></span>l'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quale <span class=\"_ _4\"></span>cr<span class=\"_ _7\"></span>edito <span class=\"_ _4\"></span>ad <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>ugual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>all'inve<span class=\"_ _1\"></span>stimento <span class=\"_ _17\"></span>net<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> leasing<span class=\"ff1\">. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>valutare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>l'investimento <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>la <span class=\"_ _13\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>ricorre <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>tasso <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>interess<span class=\"_ _1\"></span>e </span>implicito <span class=\"_ _1f\"> </span>del <span class=\"_ _2\"> </span><span class=\"ff8\">leasing</span>, <span class=\"_ _1f\"> </span>definite <span class=\"_ _2\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>modo<span class=\"_ _1\"></span> <span class=\"_ _1f\"> </span>t<span class=\"_ _7\"></span>ale<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>da <span class=\"_ _1f\"> </span>ricomprendere<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>i <span class=\"_ _1f\"> </span>costi <span class=\"_ _2\"> </span>diretti<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>inizial<span class=\"_ _1\"></span>i. All'investimento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>nel <span class=\"ff8\">l<span class=\"_ _1\"></span>easing<span class=\"ff1\">, <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>applica <span class=\"_ _3\"></span>le di<span class=\"_ _1\"></span>sposizioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>previste <span class=\"_ _3\"></span>dall'IFRS <span class=\"_ _3\"></span>9 in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>a </span></span>di eliminazi<span class=\"_ _1\"></span>one cantabile ed accan<span class=\"_ _1\"></span>tonamenti per <span class=\"_ _1\"></span>riduzion<span class=\"_ _1\"></span>e di valore. I proventi fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>rilevati l<span class=\"_ _1\"></span>ungo la <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"ff8\">leasing<span class=\"_ _1\"></span><span class=\"ff1\"> sulla <span class=\"_ _1\"></span>base di <span class=\"_ _1\"></span>un criterio </span></span>sistematico. <span class=\"_ _1\"></span> In caso di <span class=\"ff8\">leasing</span> ope<span class=\"_ _1\"></span>rative la societ\u00e0<span class=\"_ _1\"></span> rileva i pag<span class=\"_ _1\"></span>amenti ricevuti<span class=\"_ _1\"></span> come proventi<span class=\"_ _1\"></span> con un criterio <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>quote <span class=\"_ _13\"></span>cos<span class=\"_ _1\"></span>tanti <span class=\"_ _13\"></span>lungo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>durata <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\">, <span class=\"_ _13\"></span>nella <span class=\"_ _13\"></span>voce <span class=\"_ _13\"></span>\"altri<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ricavi <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _13\"></span>vendite <span class=\"_ _13\"></span>e </span></span>prestazioni\".<span class=\"_ _3d\"> </span> Sub-leasing Pe<span class=\"_ _1\"></span>r qua<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> rigu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>i <span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\">, la soc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>t\u00e0,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>in<span class=\"_ _1\"></span> qua<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di<span class=\"_ _1\"></span> loca<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>re in<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>med<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o, cla<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a </span></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>q<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _4\"></span>pri<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ara<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte <span class=\"_ _7\"></span>dal <span class=\"_ _4\"></span><span class=\"ff8\">su<span class=\"_ _1\"></span>b-<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\">. <span class=\"_ _4\"></span>A<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ta<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>fi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>cl<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff8\">s<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>-<span class=\"_ _3d\"> </span></span></span></span></span></span>le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>all'at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>til<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>l <span class=\"ff8\">l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> pr<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>pal<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>, p<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>utt<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> </span></span></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>fac<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>rife<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>'at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>so<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e. <span class=\"_ _13\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>il <span class=\"_ _13\"> </span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _13\"></span>pri<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>pal<span class=\"_ _3\"></span>e <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>un <span class=\"_ _15\"> </span><span class=\"ff8\">le<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>bre<span class=\"_ _1\"></span>ve </span></span></span></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _1\"></span>et\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cont<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>appl<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>prev<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dal <span class=\"_ _16\"></span>princ<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>segui<span class=\"_ _1\"></span>to es<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span><span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>cla<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ifi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span><span class=\"ff8\">lea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>opera<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>In <span class=\"_ _3\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _16\"></span><span class=\"ls21\">il <span class=\"_ _1\"></span><span class=\"ff8 ls0\">le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></span></span></span></span></span></span>pri<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>pal<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n \u00e8<span class=\"_ _1\"></span> ma<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> mo<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>o v<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>re. Perdite di valore Periodicamente <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>verificata <span class=\"_ _4\"></span>l\u2019esistenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>eventi <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>cambiamenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>situazione <span class=\"_ _4\"></span>che indichino  che <span class=\"_ _9\"> </span>il <span class=\"_ _5\"> </span>valore <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>carico <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>materiali <span class=\"_ _5\"> </span>non <span class=\"_ _5\"> </span>possa <span class=\"_ _5\"> </span>essere recuperato. <span class=\"_ _17\"></span><span class=\"ff9\">Se <span class=\"_ _13\"> </span>esiste <span class=\"_ _17\"></span>un\u2019indicazion<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>di <span class=\"_ _17\"></span>questo <span class=\"_ _13\"> </span>tipo <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>procede <span class=\"_ _13\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>determina<span class=\"_ _1\"></span>zione <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>oro </span>valore r<span class=\"_ _7\"></span>ecuperabi<span class=\"_ _1\"></span>le e, <span class=\"_ _7\"></span>nel caso <span class=\"_ _7\"></span>in cui <span class=\"_ _7\"></span>il valore <span class=\"_ _7\"></span>netto contabile ecceda il <span class=\"_ _7\"></span>valore recuperabile, le attivit\u00e0 <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>svaluta<span class=\"_ _1\"></span>te <span class=\"_ _13\"></span>fino <span class=\"_ _17\"></span>a <span class=\"_ _13\"></span>riflettere <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>loro <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>recupe<span class=\"_ _1\"></span>rabile. <span class=\"_ _13\"></span>Relativ<span class=\"_ _1\"></span>amente <span class=\"_ _13\"></span>alle <span class=\"_ _17\"></span>attivit\u00e0 immateriali <span class=\"_ _3\"></span>a vi<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>indefinit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>imato <span class=\"_ _3\"></span>con cadenza <span class=\"_ _3\"></span>annuale <span class=\"_ _3\"></span>o, comunque<span class=\"_ _1\"></span>, ogni volta che mu<span class=\"_ _1\"></span>tate circostanze<span class=\"_ _1\"></span> o eventi speci<span class=\"_ _1\"></span>fici lo richiedano. Il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _16\"></span>delle <span class=\"_ _3\"></span>att<span class=\"_ _7\"></span>ivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>materiali <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>immateriali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>dal <span class=\"_ _16\"></span>m<span class=\"_ _7\"></span>aggiore<span class=\"_ _1\"></span> tra il <span class=\"_ _1\"></span>valore co<span class=\"_ _1\"></span>rrente <span class=\"ff10\">(\u2018<span class=\"_ _1\"></span>fair value\u2019<span class=\"_ _1\"></span>)<span class=\"ff1\"> <span class=\"ff9\">al ne<span class=\"_ _1\"></span>tto dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>di di<span class=\"_ _1\"></span>smissione e <span class=\"_ _1\"></span>il l<span class=\"_ _1\"></span>oro va<span class=\"_ _1\"></span>lore d\u2019uso<span class=\"_ _1\"></span>. Il val<span class=\"_ _1\"></span>ore </span></span></span>d\u2019uso <span class=\"_ _13\"> </span><span class=\"ff1\">\u00e8 <span class=\"_ _15\"> </span>rappresenta<span class=\"_ _1\"></span>to <span class=\"_ _15\"> </span>dal <span class=\"_ _13\"></span>valore <span class=\"_ _13\"> </span>attuale <span class=\"_ _13\"> </span>dei <span class=\"_ _15\"> </span>flussi <span class=\"_ _13\"></span>finanziari <span class=\"_ _13\"></span>futuri <span class=\"_ _13\"> </span>che <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>prevede <span class=\"_ _13\"></span>abbiano<span class=\"_ _1\"></span> </span>origine <span class=\"_ _9\"> </span>dall\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _9\"> </span>o, <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>generano <span class=\"_ _9\"> </span>autono<span class=\"_ _1\"></span>mamente <span class=\"_ _5\"> </span>flussi <span class=\"_ _9\"> </span>finanziari ampiamente <span class=\"_ _7\"></span>indipendent<span class=\"_ _1\"></span>i, <span class=\"_ _7\"></span>dall\u2019insieme <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>compongono <span class=\"_ _7\"></span>l\u2019unit\u00e0 <span class=\"_ _7\"></span>generat<span class=\"_ _7\"></span><span class=\"ff1\">rice <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>lussi<span class=\"_ _1\"></span> </span>finanziari cui tale at<span class=\"_ _1\"></span>tivit\u00e0 appartiene (<span class=\"ff8\">cash<span class=\"_ _1\"></span> generat<span class=\"_ _1\"></span>ing unit<span class=\"ff1 lsa\">).<span class=\"ls0\"> </span></span></span>Nel definire il valore d\u2019uso, i flussi finanzi<span class=\"_ _1\"></span>ari futuri attesi sono attualizzati<span class=\"_ _1\"></span> utilizzando un tasso <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>scon<span class=\"_ _1\"></span>to <span class=\"_ _13\"></span>ante <span class=\"_ _13\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _13\"></span>che <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>iflette<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>stima <span class=\"_ _13\"></span>cor<span class=\"_ _1\"></span>rente <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>mercato <span class=\"_ _17\"></span>riferito <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo <span class=\"_ _13\"></span>del<span class=\"_ _3\"></span> denaro rapportato<span class=\"_ _1\"></span> al tempo e ai <span class=\"_ _1\"></span>rischi specifici del<span class=\"_ _1\"></span>l\u2019attivit\u00e0. <span class=\"ff1\"> </span>Una  riduzion<span class=\"_ _1\"></span>e  di  valore  \u00e8 <span class=\"_ _18\"> </span>riconosciuta <span class=\"_ _18\"> </span>nel  Conto  Econ<span class=\"_ _1\"></span>omico  qual<span class=\"_ _1\"></span>ora  il<span class=\"_ _1\"></span>  valore  di<span class=\"_ _1\"></span> iscrizione dell<span class=\"_ _1\"></span>\u2019attivit\u00e0, o del<span class=\"_ _1\"></span>la relativa <span class=\"ff8\">cash generating<span class=\"_ _1\"></span> unit<span class=\"ff1\"> a cui essa \u00e8 allocata,<span class=\"_ _1\"></span> \u00e8 superiore al<span class=\"_ _1\"></span> </span></span>valore recupe<span class=\"_ _1\"></span>rabile: le <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di valore<span class=\"_ _1\"></span> di <span class=\"ff8\">cash<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"ff8\">g<span class=\"_ _1\"></span>enerating unit<span class=\"_ _1\"></span><span class=\"ff1\"> sono i<span class=\"_ _1\"></span>mputate i<span class=\"_ _1\"></span>n primo<span class=\"_ _1\"></span> luogo <span class=\"_ _1\"></span>a </span></span></span></span>riduzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _7\"></span>contabile <span class=\"_ _4\"></span>dell\u2019eve<span class=\"_ _1\"></span>ntuale <span class=\"_ _7\"></span>avviamento <span class=\"_ _4\"></span>attribuito <span class=\"_ _7\"></span>e, <span class=\"_ _4\"></span>quin<span class=\"_ _1\"></span>di, <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>riduzione <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e altre <span class=\"_ _7\"></span>attivit\u00e0, <span class=\"_ _4\"></span>in <span class=\"_ _7\"></span>proporzio<span class=\"_ _1\"></span>ne <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>relativo <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>contabile. <span class=\"_ _7\"></span>Qualora <span class=\"_ _7\"></span>vengano <span class=\"_ _7\"></span>meno <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>presupposti<span class=\"_ _1\"></span> per <span class=\"_ _17\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sval<span class=\"_ _1\"></span>utazione <span class=\"_ _4\"></span>precedentemente <span class=\"_ _4\"></span>effettuata <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>beni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>material<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mmateriali <span class=\"_ _4\"></span>diversi <span class=\"_ _17\"></span>da<span class=\"_ _3\"></span> avviamento, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>valore <span class=\"_ _1b\"> </span>contabile <span class=\"_ _14\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _14\"> </span>viene<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>ripristinato <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>imputazion<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>Conto Economico, <span class=\"_ _17\"></span>nei <span class=\"_ _4\"></span>limiti <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>carico <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>l\u2019attivo <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>ogge<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>avreb<span class=\"_ _1\"></span>be <span class=\"_ _17\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>se <span class=\"_ _17\"></span>non fosse <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>effettuata <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>svalutazione <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>fossero <span class=\"_ _1\"></span>stati <span class=\"_ _3\"></span>effettuati gl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tamenti. <span class=\"_ _1\"></span>Nel <span class=\"_ _3\"></span>caso in <span class=\"_ _3\"></span>cui<span class=\"_ _3d\"> </span>la <span class=\"_ _13\"> </span>riduzione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _13\"> </span>derivante <span class=\"_ _13\"> </span>dal <span class=\"_ _13\"> </span>test <span class=\"_ _13\"> </span>sia <span class=\"_ _13\"> </span>sup<span class=\"_ _1\"></span>eriore <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>dell\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _13\"> </span>oggetto <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>test allocato alla <span class=\"ff8\">cash genera<span class=\"_ _1\"></span>ting<span class=\"ff1\"> </span>unit<span class=\"ff1\"> <span class=\"ff9\">cui la stessa<span class=\"_ _1\"></span> appartiene, l\u2019<span class=\"_ _1\"></span>ammontare re<span class=\"_ _1\"></span>siduo \u00e8 allocato alle<span class=\"_ _1\"></span> </span></span></span>attivit\u00e0  incluse  nella  <span class=\"ff8\">cash  generating  unit</span>  in  proporzione  del  loro  valore  di  carico.  Tale allocazione ha come<span class=\"_ _1\"></span> limite mini<span class=\"_ _1\"></span>mo l\u2019ammontare p<span class=\"_ _1\"></span>i\u00f9 alto tra:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>il relativo <span class=\"ff8\">fair value</span> <span class=\"ff9\">dell\u2019attivit\u00e0<span class=\"_ _1\"></span> al netto dei<span class=\"_ _1\"></span> costi di dismission<span class=\"_ _1\"></span>e;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>il relativo valore in uso<span class=\"_ _1\"></span>, come sopra defi<span class=\"_ _1\"></span>nito; </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>zero. </span>Le <span class=\"_ _4\"></span>perdite <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>valore <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>cont<span class=\"_ _7\"></span>abili<span class=\"_ _1\"></span>zzate <span class=\"_ _4\"></span>nel <span class=\"_ _7\"></span>Conto <span class=\"_ _4\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ra <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>costi <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>ammortamenti <span class=\"_ _7\"></span>e svalutazioni.<span class=\"_ _1\"></span> Partecipazioni e<span class=\"_ _1\"></span> titoli n<span class=\"_ _1\"></span>on correnti Le pa<span class=\"_ _1\"></span>rtecipazioni<span class=\"_ _1\"></span> in <span class=\"_ _3\"></span>imprese di<span class=\"_ _1\"></span>verse <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>quell<span class=\"_ _1\"></span>e co<span class=\"_ _1\"></span>ntrollate, <span class=\"_ _1\"></span>colleg<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>e <span class=\"ff8\">joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>venture<span class=\"ff1 ls3\">, <span class=\"ls0\">pe<span class=\"_ _1\"></span>r </span></span></span>cui <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>rimanda<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>all'area<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _13\"></span>(gene<span class=\"_ _1\"></span>ralmente <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>percentual<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>possesso<span class=\"_ _3\"></span> inferiore al 20%)<span class=\"_ _1\"></span> sono iscritte, al<span class=\"_ _1\"></span> momento dell'acqui<span class=\"_ _1\"></span>sto, nella voce \"P<span class=\"_ _1\"></span>artecipazioni<span class=\"_ _1\"></span> e titoli non<span class=\"_ _1\"></span> correnti\" <span class=\"_ _13\"></span>inizial<span class=\"_ _1\"></span>mente <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo, <span class=\"_ _13\"></span>rilevato <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>effettuazione <span class=\"_ _17\"></span>dell'operazione, <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>quanto rappresentativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff8\">fair <span class=\"_ _1\"></span>value<span class=\"ff1\">, <span class=\"_ _3\"></span>comprensivo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>transazione <span class=\"_ _3\"></span>direttamente <span class=\"_ _3\"></span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>alla </span></span>relativa transazione<span class=\"_ _1\"></span>.  Successivamen<span class=\"_ _1\"></span>te alla co<span class=\"_ _1\"></span>ntabili<span class=\"_ _1\"></span>zzazione i<span class=\"_ _1\"></span>niziale, t<span class=\"_ _1\"></span>ali partecipazi<span class=\"_ _1\"></span>oni sono<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alutate al<span class=\"_ _1\"></span> <span class=\"ff8\">fair </span>value<span class=\"ff1\"> <span class=\"_ _13\"></span>con <span class=\"_ _17\"></span>imputazione <span class=\"_ _17\"></span>degli <span class=\"_ _13\"></span>effetti <span class=\"_ _13\"></span>nel <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _17\"></span>Netto <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>ossequi<span class=\"_ _1\"></span>o <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>'IFRS <span class=\"_ _13\"></span>9. <span class=\"_ _13\"></span>I <span class=\"_ _13\"></span>divi<span class=\"_ _1\"></span>dendi </span>distribuiti dalle sudde<span class=\"_ _1\"></span>tte partecipazion<span class=\"_ _1\"></span>i sono rilev<span class=\"_ _1\"></span>ati a conto<span class=\"_ _1\"></span> economico. Tali <span class=\"_ _4\"></span>part<span class=\"_ _7\"></span>ecipazion<span class=\"_ _1\"></span>i, <span class=\"_ _17\"></span>non <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>controllo <span class=\"_ _4\"></span>n<span class=\"_ _7\"></span>\u00e9 <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>collegamento, <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>non <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>qu<span class=\"_ _1\"></span>otate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> mercato <span class=\"_ _15\"> </span>attivo <span class=\"_ _15\"> </span>e <span class=\"_ _19\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>quali <span class=\"_ _15\"> </span>l'impiego <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>un <span class=\"_ _15\"> </span>opportuno <span class=\"_ _19\"> </span>model<span class=\"_ _1\"></span>lo <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>valutazione <span class=\"_ _19\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>risulti attendibile sono valu<span class=\"_ _1\"></span>tate, comunque<span class=\"_ _1\"></span>, al cos<span class=\"_ _1\"></span>to ridotto per eventuali pe<span class=\"_ _1\"></span>rdite durevoli<span class=\"_ _1\"></span> di valore. Rimanenze Le r<span class=\"_ _7\"></span>imanen<span class=\"_ _1\"></span>ze <span class=\"_ _7\"></span>di materie prime, <span class=\"_ _7\"></span>semilavo<span class=\"_ _1\"></span>rati <span class=\"_ _7\"></span>e prodotti finiti <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _7\"></span>al costo <span class=\"_ _7\"></span>e valutate <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> minore <span class=\"_ _4\"></span>tra <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>ed <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>netto<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>presu<span class=\"_ _1\"></span>mibile <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ealizzo.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _4\"></span>viene<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>determi<span class=\"_ _1\"></span>nato <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>il metodo <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>ponderato, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>incl<span class=\"_ _1\"></span>ude <span class=\"_ _4\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _7\"></span>oneri <span class=\"_ _4\"></span>accessori <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>compe<span class=\"_ _1\"></span>tenza. <span class=\"_ _4\"></span>Al <span class=\"_ _7\"></span>fine <span class=\"_ _4\"></span>di determinare il <span class=\"_ _7\"></span>valore netto <span class=\"_ _7\"></span>di presumibile <span class=\"_ _7\"></span>realizzo, il valore <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>eventuali rimanenze <span class=\"_ _7\"></span>obsolete o di <span class=\"_ _19\"> </span>lento <span class=\"_ _19\"> </span>rigiro <span class=\"_ _19\"> </span>viene <span class=\"_ _19\"> </span>sva<span class=\"_ _1\"></span>lutato <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>relazion<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>previsione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>utilizzo/rea<span class=\"_ _1\"></span>lizzo <span class=\"_ _19\"> </span>netto <span class=\"_ _19\"> </span>futuro<span class=\"_ _1\"></span>, mediante <span class=\"_ _4\"></span>l\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>apposito <span class=\"_ _4\"></span>fondo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>rettifica<span class=\"ff1\">tivo <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>iduzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>rimanenze<span class=\"_ _1\"></span> </span>stesse.<span class=\"_ _3d\"> </span>  Strumenti finanzia<span class=\"_ _1\"></span>ri<span class=\"ff8\"> </span>Classificazi<span class=\"_ _1\"></span>one e misurazi<span class=\"_ _1\"></span>one  L'IFRS <span class=\"_ _17\"></span>9 <span class=\"_ _4\"></span>prevede <span class=\"_ _17\"></span>speci<span class=\"_ _1\"></span>fiche <span class=\"_ _4\"></span>disposizioni <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>classificazione <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>valutazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e attivit\u00e0 finanziarie che riflettono i<span class=\"_ _7\"></span>l modello di business secondo cui <span class=\"_ _7\"></span>vengon<span class=\"_ _1\"></span>o gestite tali <span class=\"_ _7\"></span>attivit\u00e0 e le caratteristiche<span class=\"_ _1\"></span> dei loro flussi<span class=\"_ _1\"></span> finanziari.  Le at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _3\"></span>sono classi<span class=\"_ _1\"></span>ficate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>re <span class=\"_ _1\"></span>categorie <span class=\"_ _3\"></span>principali: al <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>ammortizza<span class=\"_ _1\"></span>to, al fair val<span class=\"_ _1\"></span>ue rilevato ne<span class=\"_ _1\"></span>lle al<span class=\"_ _1\"></span>tre componenti <span class=\"_ _1\"></span>del conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>complessiv<span class=\"_ _1\"></span>o (FVOCI) e <span class=\"_ _1\"></span>al fair<span class=\"_ _1\"></span> value rilevato nell'u<span class=\"_ _1\"></span>tile/(perdita)<span class=\"_ _1\"></span> dell'esercizio <span class=\"_ _1\"></span>(FVTPL).  Le  analisi  che  un'entit\u00e0  deve  svolgere  pe<span class=\"_ _1\"></span>r  classificare  le  at<span class=\"_ _1\"></span>tivit\u00e0  finanziarie  nelle suddette cat<span class=\"_ _1\"></span>egorie segu<span class=\"_ _1\"></span>ono una <span class=\"_ _1\"></span>prima di<span class=\"_ _1\"></span>stinzion<span class=\"_ _1\"></span>e a seconda<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span> siamo i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>presenza di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>titolo<span class=\"_ _1\"></span> di capitale, un ti<span class=\"_ _1\"></span>tolo di debito o un<span class=\"_ _1\"></span> derivato. Le <span class=\"_ _13\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>stituite <span class=\"_ _17\"></span>da <span class=\"_ _13\"></span>Titoli <span class=\"_ _13\"></span>rapp<span class=\"_ _1\"></span>resentativi <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>strum<span class=\"_ _1\"></span>enti <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>capitale <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> sempre rilevate<span class=\"_ _1\"></span> al fair value.  Nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in cui<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>titolo si<span class=\"_ _1\"></span>a detenuto <span class=\"_ _3\"></span>con finali<span class=\"_ _1\"></span>t\u00e0 di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ading, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>variazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value son<span class=\"_ _1\"></span>o rilevate <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico. <span class=\"_ _3\"></span>Per <span class=\"_ _16\"></span>t<span class=\"_ _7\"></span>utti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>investimenti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>deciso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rilevare <span class=\"_ _3\"></span>successiva<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> tutte le variazioni di <span class=\"_ _7\"></span>fair value nelle altre componenti del <span class=\"_ _7\"></span>conto economico complessivo (OCI),<span class=\"_ _1\"></span> esercitando <span class=\"_ _13\"></span>la <span class=\"_ _15\"> </span>FVTOCI <span class=\"_ _15\"> </span>option. <span class=\"_ _15\"> </span>In <span class=\"_ _15\"> </span>tal <span class=\"_ _15\"> </span>caso,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>gli <span class=\"_ _15\"> </span>importi <span class=\"_ _15\"> </span>accumulati <span class=\"_ _13\"></span>a <span class=\"_ _15\"> </span>OCI <span class=\"_ _15\"> </span>non <span class=\"_ _13\"> </span>saranno <span class=\"_ _15\"> </span>mai<span class=\"_ _1\"></span> riversati <span class=\"_ _23\"> </span>nell\u2019utile/(perdita) <span class=\"_ _23\"> </span>dell\u2019esercizio <span class=\"_ _23\"> </span>anche <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>elimina<span class=\"_ _1\"></span>zione <span class=\"_ _23\"> </span>cont<span class=\"_ _7\"></span>abile dell\u2019i<span class=\"_ _1\"></span>nvestimento. <span class=\"_ _17\"></span>L\u2019appl<span class=\"_ _1\"></span>icazione <span class=\"_ _4\"></span>dell\u2019opzione <span class=\"_ _4\"></span>\u201cFVTOCI\u201d <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>irrev<span class=\"_ _1\"></span>ocabile <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>riclassifiche <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e tre <span class=\"_ _19\"> </span>categorie <span class=\"_ _19\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>concesse<span class=\"_ _1\"></span>. <span class=\"_ _19\"> </span>Tale <span class=\"_ _19\"> </span>opzione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>stata <span class=\"_ _19\"> </span>ado<span class=\"_ _1\"></span>ttata <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>valutazione <span class=\"_ _19\"> </span>delle<span class=\"_ _1\"></span> partecipazioni in alt<span class=\"_ _1\"></span>re imprese. Per quanto<span class=\"_ _1\"></span> riguarda inve<span class=\"_ _1\"></span>ce la classifi<span class=\"_ _1\"></span>cazione delle at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie<span class=\"_ _1\"></span> rappr<span class=\"_ _1\"></span>esentate dai<span class=\"_ _1\"></span> Crediti e dai titoli di debi<span class=\"_ _1\"></span>to sono stati consi<span class=\"_ _1\"></span>dera<span class=\"ls6\">ti</span> due ele<span class=\"_ _1\"></span>menti:  1.  <span class=\"_ _27\"></span>il modello di business ad<span class=\"_ _1\"></span>ottato dalla socie<span class=\"_ _1\"></span>t\u00e0. In pa<span class=\"_ _1\"></span>rticolare: \u2014<span class=\"ff1\"> Held <span class=\"_ _3\"></span>to <span class=\"_ _1\"></span>Coll<span class=\"_ _1\"></span>ect <span class=\"_ _3\"></span><span class=\"ff9\">(HTC), <span class=\"_ _3\"></span>modello <span class=\"_ _16\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>possedere <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _16\"></span>finanziaria <span class=\"_ _3\"></span>per<span class=\"_ _1\"></span> </span></span>l\u2019incasso dei<span class=\"_ _1\"></span> flussi contrattuali;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> </span>Held <span class=\"_ _1\"></span>To <span class=\"_ _3\"></span>Collect <span class=\"_ _3\"></span>and <span class=\"_ _1\"></span>Sale <span class=\"_ _3\"></span>(HTC&amp;S), <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>incassare <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>flussi<span class=\"_ _1\"></span> contrattuali <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>dall\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _1\"></span>sia <span class=\"_ _3\"></span>di v<span class=\"_ _1\"></span>endere <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>finanziaria <span class=\"_ _3\"></span>stessa;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> altro modello di business<span class=\"_ _1\"></span> diverso dai due p<span class=\"_ _1\"></span>recedenti. </span>2.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>le caratteristi<span class=\"_ _1\"></span>che dei fl<span class=\"_ _1\"></span>ussi di<span class=\"_ _1\"></span> cassa contra<span class=\"_ _1\"></span>ttuali <span class=\"_ _1\"></span>rinvenienti da<span class=\"_ _1\"></span>llo strumento<span class=\"_ _1\"></span> finanziario e s<span class=\"_ _1\"></span>e </span>tali flussi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>cassa contrattuali sono rappresentati unicamente <span class=\"_ _7\"></span>dal pagamento del <span class=\"_ _7\"></span>capitale<span class=\"_ _1\"></span> e <span class=\"_ _15\"> </span>dagli <span class=\"_ _15\"> </span>interessi <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>diversamente <span class=\"_ _13\"> </span>includono <span class=\"_ _15\"> </span>anche <span class=\"_ _15\"> </span>altre <span class=\"_ _15\"> </span>componenti.<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Questa <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>\u00e8 denominata SPP<span class=\"_ _1\"></span>I Test (Sol<span class=\"_ _1\"></span>ely Payment of Princi<span class=\"_ _1\"></span>pal and Intere<span class=\"_ _1\"></span>st Test). L\u2019IFRS 9 fornisce le<span class=\"_ _1\"></span> defini<span class=\"_ _1\"></span>zioni di capitale e inte<span class=\"_ _1\"></span>ressi:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>il <span class=\"_ _19\"> </span>capitale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>fair <span class=\"_ _19\"> </span>val<span class=\"_ _1\"></span>ue <span class=\"_ _19\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _19\"> </span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _19\"> </span>all\u2019i<span class=\"_ _1\"></span>scrizione <span class=\"_ _19\"> </span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>tale <span class=\"_ _19\"> </span>importo <span class=\"_ _19\"> </span>pu\u00f2<span class=\"_ _1\"></span> cambiare nel <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>lungo la <span class=\"_ _1\"></span>vita dell<span class=\"_ _1\"></span>o strumen<span class=\"_ _1\"></span>to finanzi<span class=\"_ _1\"></span>ario (ad esempi<span class=\"_ _1\"></span>o, tramite<span class=\"_ _1\"></span> rimborsi<span class=\"_ _1\"></span>);<span class=\"_ _3d\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>gli interessi <span class=\"_ _7\"></span>rappresentano, invece, <span class=\"_ _7\"></span>la compensazione per <span class=\"_ _7\"></span>il valore <span class=\"_ _7\"></span>temporale del <span class=\"_ _7\"></span>denaro e </span>il rischio di credito<span class=\"_ _1\"></span> sul capitale residu<span class=\"_ _1\"></span>o. Un\u2019attivit\u00e0 <span class=\"_ _13\"> </span>finanziaria <span class=\"_ _13\"> </span>rappresentata <span class=\"_ _13\"> </span>quindi <span class=\"_ _13\"> </span>da <span class=\"_ _13\"> </span>titoli <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>debito <span class=\"_ _15\"> </span>potr\u00e0 <span class=\"_ _13\"> </span>essere <span class=\"_ _13\"> </span>classificata <span class=\"_ _13\"> </span>nelle seguenti categorie:<span class=\"_ _1\"></span> 1)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Costo ammortizza<span class=\"_ _1\"></span>to quando: </span>a.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>contrat<span class=\"_ _1\"></span>tuali <span class=\"_ _13\"></span>dello <span class=\"_ _13\"></span>strumento <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresen<span class=\"_ _1\"></span>tati <span class=\"_ _13\"></span>unicame<span class=\"_ _1\"></span>nte <span class=\"_ _13\"></span>dal </span>pagamento di capital<span class=\"_ _1\"></span>e e interessi<span class=\"_ _1\"></span> (SPPI Test<span class=\"_ _1\"></span> superato);<span class=\"_ _1\"></span> e b.<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"ff9\">il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>business <span class=\"_ _19\"> </span>model <span class=\"_ _18\"> </span>adottato <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>prevede <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _19\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria <span class=\"_ _13\"></span>esclusi<span class=\"_ _1\"></span>vamente <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>incassa<span class=\"_ _1\"></span>re <span class=\"_ _13\"></span>flussi<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span>trattuali <span class=\"_ _13\"></span>(mo<span class=\"_ _1\"></span>dello <span class=\"_ _13\"></span>di business HTC). In questa categoria,<span class=\"_ _1\"></span> gli strumenti finanziari sono inizial<span class=\"_ _1\"></span>mente rilevati al fair value, inclusivo<span class=\"_ _1\"></span> dei costi del<span class=\"_ _1\"></span>l\u2019operazione, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>successi<span class=\"_ _1\"></span>vamente <span class=\"_ _1\"></span>valutati <span class=\"_ _3\"></span>al costo <span class=\"_ _1\"></span>ammortizza<span class=\"_ _1\"></span>to. <span class=\"_ _1\"></span>Gli <span class=\"_ _3\"></span>interessi (calcolati<span class=\"_ _1\"></span> utilizzando <span class=\"_ _1\"></span>il crite<span class=\"_ _1\"></span>rio dell<span class=\"_ _1\"></span>\u2019interesse <span class=\"_ _1\"></span>effettivo<span class=\"_ _1\"></span> come<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>e<span class=\"ff1\">l previgente <span class=\"_ _1\"></span>IAS 39<span class=\"_ _1\"></span>), le <span class=\"_ _3\"></span>perdite (e i <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ipristini<span class=\"_ _1\"></span> </span>delle <span class=\"_ _13\"></span>perdite)<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>riduzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>valore,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>utili/(perdi<span class=\"_ _1\"></span>te) <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>cambi<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>util<span class=\"_ _1\"></span>i/(perdite) <span class=\"_ _13\"></span>deri<span class=\"_ _1\"></span>vanti dall\u2019elimina<span class=\"_ _1\"></span>zione contabile sono <span class=\"_ _1\"></span>rilevati nell\u2019<span class=\"_ _1\"></span>utile/(perdita) del<span class=\"_ _1\"></span>l\u2019esercizio.<span class=\"ff1\"> </span>2)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Fair Value Through<span class=\"_ _1\"></span> Other Comp<span class=\"_ _1\"></span>rehensive Inco<span class=\"_ _1\"></span>me (FVTOC<span class=\"_ _1\"></span>I) quando: </span>a.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>contrat<span class=\"_ _1\"></span>tuali <span class=\"_ _13\"></span>dello <span class=\"_ _13\"></span>strumento<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresentati<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>unicamente <span class=\"_ _13\"></span>dal </span>pagamento di capital<span class=\"_ _1\"></span>e e interessi<span class=\"_ _1\"></span> (SPPI Test<span class=\"_ _1\"></span> superato);<span class=\"_ _1\"></span> e b.<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"ff9\">il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>business <span class=\"_ _19\"> </span>model <span class=\"_ _18\"> </span>adottato <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>prevede <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _19\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria si<span class=\"_ _1\"></span>a per <span class=\"_ _1\"></span>incassare <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di cassa<span class=\"_ _1\"></span> contra<span class=\"_ _1\"></span>ttuali che<span class=\"_ _1\"></span> flussi di<span class=\"_ _1\"></span> cassa <span class=\"_ _3\"></span>generati dalla vendita (model<span class=\"_ _1\"></span>lo di busi<span class=\"_ _1\"></span>ness HTC&amp;S). In <span class=\"_ _19\"> </span>tale <span class=\"_ _15\"> </span>categoria <span class=\"_ _19\"> </span>gli <span class=\"_ _19\"> </span>strumenti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _19\"> </span>classifi<span class=\"_ _1\"></span>cati <span class=\"_ _19\"> </span>sono <span class=\"_ _15\"> </span>inizialmente <span class=\"_ _19\"> </span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _19\"> </span>al <span class=\"_ _15\"> </span>fair <span class=\"_ _19\"> </span>value, inclusivo dei costi del<span class=\"_ _1\"></span>l\u2019operazione.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Gli interes<span class=\"_ _1\"></span>si (calcolati<span class=\"_ _1\"></span> utili<span class=\"_ _1\"></span>zzando il<span class=\"_ _1\"></span> criterio <span class=\"_ _1\"></span>dell\u2019i<span class=\"_ _1\"></span>nteresse effet<span class=\"_ _1\"></span>tivo co<span class=\"_ _1\"></span>me nel<span class=\"_ _1\"></span> previge<span class=\"_ _1\"></span>nte IAS <span class=\"_ _1\"></span>39),<span class=\"_ _1\"></span> le <span class=\"_ _8\"> </span>perdite/(utili<span class=\"_ _1\"></span>) <span class=\"_ _8\"> </span>per <span class=\"_ _34\"> </span>riduzion<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>di <span class=\"_ _34\"> </span>valore <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>gli <span class=\"_ _8\"> </span>utili/(perdite) <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>cambi <span class=\"_ _8\"> </span>sono <span class=\"_ _8\"> </span>rilevati<span class=\"_ _1\"></span> nell\u2019util<span class=\"_ _1\"></span>e/(perdita) <span class=\"_ _7\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o. <span class=\"_ _7\"></span>Le <span class=\"_ _7\"></span>altre <span class=\"_ _7\"></span>variazion<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>fair<span class=\"ff1\"> <span class=\"_ _7\"></span>value <span class=\"_ _7\"></span>dello <span class=\"_ _7\"></span>strumento sono <span class=\"_ _7\"></span>rilevate </span>tra <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>altre <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>mponenti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _7\"></span>complessi<span class=\"_ _1\"></span>vo <span class=\"_ _4\"></span>(OCI<span class=\"_ _1\"></span>). <span class=\"_ _4\"></span>Al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>m<span class=\"_ _7\"></span>oment<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>\u2019eliminazi<span class=\"_ _1\"></span>one contabile <span class=\"_ _a\"> </span>dello <span class=\"_ _1b\"> </span>strumento, <span class=\"_ _a\"> </span>tutti <span class=\"_ _1b\"> </span>gli <span class=\"_ _a\"> </span>utili/(perdite) <span class=\"_ _a\"> </span>accumulati <span class=\"_ _a\"> </span>a <span class=\"_ _1b\"> </span>OCI <span class=\"_ _1b\"> </span>saranno <span class=\"_ _a\"> </span>riclassificati nell\u2019util<span class=\"_ _1\"></span>e/(perdita) dell\u2019esercizi<span class=\"_ _1\"></span>o<span class=\"ff1\">. </span>3)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Fair Value Through<span class=\"_ _1\"></span> Profit Or Loss<span class=\"_ _1\"></span> in via residual<span class=\"_ _1\"></span>e, ovvero quando<span class=\"_ _1\"></span>: </span>a.<span class=\"ls0\"> <span class=\"_ _35\"> </span>non sono rispettati i<span class=\"_ _1\"></span> criteri preceden<span class=\"_ _1\"></span>temente desc<span class=\"_ _1\"></span>ritti ovvero<span class=\"_ _1\"></span>; </span>b.<span class=\"ls0\"> <span class=\"_ _35\"> </span>nel caso in cui si<span class=\"_ _1\"></span> eserciti la fair <span class=\"_ _1\"></span>value option. </span>Gli <span class=\"_ _3\"></span>strumenti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finanziari <span class=\"_ _16\"></span>classificati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>categoria<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inizialmente<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>successivamente<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rilevati al f<span class=\"_ _7\"></span>air value. I <span class=\"_ _7\"></span>costi dell\u2019operazione e le variazioni del <span class=\"_ _7\"></span>fair value <span class=\"_ _7\"></span>sono rilevati nell\u2019utile/(perdita)<span class=\"_ _3\"></span> dell\u2019eserci<span class=\"_ _1\"></span>zio.<span class=\"ff1\"> </span>Perdite per ridu<span class=\"_ _1\"></span>zione di valore L'IFRS <span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span><span class=\"ff9\">sostituisce <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>modell<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>\u2018perdita <span class=\"_ _4\"></span>sostenuta\u2019 <span class=\"_ _4\"></span>(\u2018incurred <span class=\"_ _4\"></span>loss\u2019) <span class=\"_ _4\"></span>previsto <span class=\"_ _4\"></span>dal<span class=\"_ _1\"></span>lo </span>IAS <span class=\"_ _17\"></span>39 <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>modello <span class=\"_ _17\"></span>previsi<span class=\"_ _1\"></span>onale <span class=\"_ _17\"></span>della <span class=\"_ _4\"></span>\u2018perdita <span class=\"_ _17\"></span>attesa <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>crediti\u2019 <span class=\"_ _17\"></span>(\u2018exp<span class=\"_ _1\"></span>ected <span class=\"_ _17\"></span>credit<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>loss\u2019 <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span> \u2018ECL\u2019). <span class=\"_ _13\"> </span>Il <span class=\"_ _17\"></span>modello <span class=\"_ _13\"> </span>presuppone <span class=\"_ _13\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>livello <span class=\"_ _13\"></span>si<span class=\"_ _1\"></span>gnificativo <span class=\"_ _13\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>valutazione <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"></span>merito<span class=\"ff1\"> <span class=\"_ _13\"></span>all'impa<span class=\"_ _1\"></span>tto <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> </span>cambiamenti dei <span class=\"_ _1\"></span>fattori economici sul<span class=\"_ _1\"></span>l'ECL che so<span class=\"ls2\">no</span> pondera<span class=\"_ _1\"></span>ti in base al<span class=\"_ _1\"></span>le probabilit\u00e0. Il <span class=\"_ _7\"></span>nuovo <span class=\"_ _7\"></span>modello di <span class=\"_ _7\"></span>perdita <span class=\"_ _7\"></span>per riduzione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>valore si <span class=\"_ _7\"></span>applica <span class=\"_ _7\"></span>alle <span class=\"_ _7\"></span>attivit\u00e0 f<span class=\"_ _7\"></span>in<span class=\"_ _1\"></span>anziarie <span class=\"_ _7\"></span>valutate al costo <span class=\"_ _7\"></span>ammortizzato <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>al FVOCI, <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>atta <span class=\"_ _7\"></span>eccezione <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>itoli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>capi<span class=\"_ _1\"></span>tale <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>derivanti <span class=\"_ _7\"></span>da contratti con i clien<span class=\"_ _1\"></span>ti. Il <span class=\"_ _19\"> </span>princi<span class=\"_ _1\"></span>pio <span class=\"_ _15\"> </span>prevede <span class=\"_ _15\"> </span>che <span class=\"_ _19\"> </span>i <span class=\"_ _15\"> </span>fondi <span class=\"_ _15\"> </span>a <span class=\"_ _19\"> </span>cope<span class=\"_ _1\"></span>rtura <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>crediti <span class=\"_ _19\"> </span>siano<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>val<span class=\"_ _1\"></span>utati <span class=\"_ _15\"> </span>utilizzando <span class=\"_ _15\"> </span>i <span class=\"_ _19\"> </span>seguen<span class=\"_ _1\"></span>ti approcci <span class=\"_ _1b\"> </span>m<span class=\"_ _7\"></span>etodologici<span class=\"_ _1\"></span>: <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>\u201cGeneral <span class=\"_ _14\"> </span>deterioratio<span class=\"_ _1\"></span>n <span class=\"_ _14\"> </span>method\u201d <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>il <span class=\"_ _1b\"> </span>\u201c<span class=\"_ _7\"></span>Simplifi<span class=\"_ _1\"></span>ed <span class=\"_ _14\"> </span>approach\u201d; <span class=\"_ _14\"> </span>in<span class=\"_ _1\"></span> particolare: \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>ll <span class=\"_ _15\"> </span>\u201cGeneral <span class=\"_ _15\"> </span>deterioration <span class=\"_ _15\"> </span>method\u201d<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>richiede <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>classificazione <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>tre <span class=\"_ _15\"> </span>stage <span class=\"_ _15\"> </span>degli <span class=\"_ _15\"> </span>strumenti finanziari <span class=\"_ _4\"></span>inclusi <span class=\"_ _4\"></span>nel <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>rimetro <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>applicazione <span class=\"_ _4\"></span>dell\u2019IFRS<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>9. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>tre <span class=\"_ _17\"></span>stage<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>riflettono <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>vello <span class=\"_ _4\"></span>di deterioramento <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _19\"> </span>quali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>credito <span class=\"_ _19\"> </span>dal <span class=\"_ _19\"> </span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>strumento <span class=\"_ _15\"> </span>f<span class=\"_ _7\"></span>inanziario <span class=\"_ _19\"> </span>\u00e8<span class=\"_ _1\"></span> acquisito e compo<span class=\"_ _1\"></span>rtano una di<span class=\"_ _1\"></span>fferente modal<span class=\"_ _1\"></span>it\u00e0 di calcol<span class=\"_ _1\"></span>o dell\u2019EC<span class=\"_ _1\"></span>L;<span class=\"_ _7\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>ll <span class=\"_ _7\"></span>\u201cSimplified <span class=\"_ _7\"></span>approach\u201d<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>prevede, per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>crediti commerciali, contract <span class=\"_ _7\"></span>asset <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>crediti derivanti da <span class=\"_ _4\"></span>contr<span class=\"_ _7\"></span>atti <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>lea<span class=\"_ _1\"></span>sing, <span class=\"_ _4\"></span>l\u2019adozione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>alcune <span class=\"_ _4\"></span>semplificazioni, <span class=\"_ _4\"></span>al <span class=\"_ _17\"></span>fine <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>evitare <span class=\"_ _17\"></span>che <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>entit\u00e0<span class=\"_ _1\"></span> siano <span class=\"_ _17\"></span>costrette <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>onitorare <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cambiamenti <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cred<span class=\"_ _7\"></span>ito, <span class=\"_ _17\"></span>cos\u00ec <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _17\"></span>previsto <span class=\"_ _17\"></span>dal modello <span class=\"_ _3\"></span>generale. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>l\u2019approccio <span class=\"_ _3\"></span>semplificato <span class=\"_ _3\"></span>deve <span class=\"_ _1\"></span>esse<span class=\"_ _1\"></span>re lifetime, <span class=\"_ _16\"></span>pertanto <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stage <span class=\"_ _3\"></span>allocation. <span class=\"_ _16\"></span>Per <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>tipologia, <span class=\"_ _3\"></span>pertanto, <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>cr<span class=\"_ _7\"></span>edi<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>sono suddivisi <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>cluster <span class=\"_ _4\"></span>om<span class=\"_ _1\"></span>ogenei<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>con <span class=\"_ _7\"></span>riferimenti <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>quali <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>successivam<span class=\"_ _1\"></span>ente <span class=\"_ _7\"></span>determinati, per <span class=\"_ _17\"></span>ogni<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cluster, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>parametri <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>rife<span class=\"_ _1\"></span>rimento <span class=\"_ _4\"></span>(PD, <span class=\"_ _4\"></span>LGD, <span class=\"_ _17\"></span>ed <span class=\"_ _4\"></span>EAD) <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>calc<span class=\"_ _1\"></span>olo <span class=\"_ _4\"></span>delle <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>ifetime expected credit losse<span class=\"_ _1\"></span>s util<span class=\"_ _1\"></span>izzando le informazioni <span class=\"_ _1\"></span>disponibi<span class=\"_ _1\"></span>li. Nei <span class=\"_ _16\"></span>casi <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>cui <span class=\"_ _3\"></span>trova <span class=\"_ _3\"></span>applicazione <span class=\"_ _16\"></span>il <span class=\"_ _3\"></span>General <span class=\"_ _3\"></span>Deterioration <span class=\"_ _16\"></span>Method, <span class=\"_ _16\"></span>come <span class=\"_ _16\"></span>anticipato, <span class=\"_ _3\"></span>gli <span class=\"_ _16\"></span>strumenti<span class=\"_ _1\"></span> finanziari sono <span class=\"_ _3\"></span>classificati in <span class=\"_ _1\"></span>tre s<span class=\"_ _1\"></span>tage in <span class=\"_ _1\"></span>funzione <span class=\"_ _1\"></span>del de<span class=\"_ _1\"></span>terioramento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>qualit\u00e0 <span class=\"_ _1\"></span>creditizia <span class=\"_ _1\"></span>tra la data della ril<span class=\"_ _1\"></span>evazione inizi<span class=\"_ _1\"></span>ale e quella di valutaz<span class=\"_ _1\"></span>i<span class=\"ls2\">one:</span> \u2022<span class=\"ff1\"> <span class=\"_ _36\"> </span>Stage <span class=\"_ _13\"> </span>1: <span class=\"_ _15\"> </span>comprende<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tutte <span class=\"_ _13\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>esame <span class=\"_ _13\"> </span>al <span class=\"_ _15\"> </span>momento <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>loro <span class=\"_ _15\"> </span>prim<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </span>rilevazione <span class=\"_ _1\"></span>(Data di ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e inizi<span class=\"_ _1\"></span>ale) a prescind<span class=\"_ _1\"></span>ere da para<span class=\"_ _1\"></span>menti qu<span class=\"_ _1\"></span>alitativi (es.<span class=\"_ _1\"></span>: rating)<span class=\"_ _1\"></span> e <span class=\"_ _7\"></span>ad <span class=\"_ _7\"></span>eccezione <span class=\"_ _7\"></span>di situazioni con <span class=\"_ _4\"></span>evidenze<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>oggetti<span class=\"_ _1\"></span>ve <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>impairmen<span class=\"_ _1\"></span>t. <span class=\"_ _7\"></span>Permangono <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>stage<span class=\"_ _1\"></span> 1, <span class=\"_ _4\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fase <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>successiva, <span class=\"_ _7\"></span>tutti <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>strumenti <span class=\"_ _7\"></span>finanziari <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>non <span class=\"_ _7\"></span>hanno <span class=\"_ _7\"></span>avuto <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>n aumento <span class=\"_ _4\"></span>significativo <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>credito <span class=\"_ _17\"></span>rispetto <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>iniziale <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>che abbiano <span class=\"_ _16\"></span>un <span class=\"_ _3\"></span>basso <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>credito <span class=\"_ _16\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>riferimento. <span class=\"_ _16\"></span>Per <span class=\"_ _3\"></span>tali <span class=\"_ _16\"></span>attivit\u00e0 <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>riconosciute le <span class=\"_ _17\"></span>perdite <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>cr<span class=\"_ _7\"></span>editi <span class=\"_ _17\"></span>attese <span class=\"_ _17\"></span>nei <span class=\"_ _17\"></span>prossimi <span class=\"_ _17\"></span>12 <span class=\"_ _17\"></span>mesi <span class=\"_ _17\"></span>(12<span class=\"_ _7\"></span>-month <span class=\"_ _17\"></span>ECL) <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>rappresentano <span class=\"_ _17\"></span>le<span class=\"_ _1\"></span> perdite <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>ttese <span class=\"_ _13\"></span>in <span class=\"_ _17\"></span>considerazione <span class=\"_ _17\"></span>della <span class=\"_ _13\"></span>possibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>verifichi<span class=\"_ _1\"></span>no <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span>venti <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>default <span class=\"_ _13\"></span>ne<span class=\"_ _1\"></span>i<span class=\"_ _3d\"> </span>prossimi 12<span class=\"_ _1\"></span> mesi.<span class=\"_ _1\"></span> Gli<span class=\"_ _1\"></span> interessi<span class=\"_ _1\"></span> degli <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>ti fina<span class=\"_ _1\"></span>nziari co<span class=\"_ _1\"></span>mpresi i<span class=\"_ _1\"></span>n stage<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1 sono <span class=\"_ _1\"></span>calcolat<span class=\"_ _1\"></span>i sul valore contabil<span class=\"_ _1\"></span>e al lordo dell<span class=\"_ _1\"></span>e eventuali svalutazi<span class=\"_ _1\"></span>oni sull\u2019<span class=\"_ _1\"></span>asset;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _36\"> </span>Stage 2: <span class=\"_ _7\"></span>comprende<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>stru<span class=\"_ _1\"></span>menti finanziari che <span class=\"_ _7\"></span>hanno avuto un aumento significativo del </span>rischio <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>credito <span class=\"_ _17\"></span>rispetto <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>Data <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>rilevazi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>ini<span class=\"_ _1\"></span>ziale, <span class=\"_ _13\"></span>ma <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>non <span class=\"_ _17\"></span>hanno <span class=\"_ _13\"></span>evidenze<span class=\"_ _1\"></span> oggettive <span class=\"_ _7\"></span>di impairment. <span class=\"_ _7\"></span>Per <span class=\"_ _7\"></span>tali <span class=\"_ _7\"></span>attivit\u00e0 sono <span class=\"_ _7\"></span>riconosciute <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>perdite <span class=\"_ _4\"></span>su crediti <span class=\"_ _7\"></span>attese<span class=\"_ _1\"></span> derivanti <span class=\"_ _19\"> </span>da <span class=\"_ _15\"> </span>tutti <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>possi<span class=\"_ _1\"></span>bili <span class=\"_ _15\"> </span>eventi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>default <span class=\"_ _19\"> </span>lun<span class=\"_ _1\"></span>go <span class=\"_ _19\"> </span>l\u2019i<span class=\"_ _1\"></span>ntera <span class=\"_ _19\"> </span>vita <span class=\"_ _19\"> </span>a<span class=\"_ _1\"></span>ttesa <span class=\"_ _19\"> </span>d<span class=\"_ _1\"></span>ello <span class=\"_ _19\"> </span>strumen<span class=\"_ _1\"></span>to finanziario (Lifeti<span class=\"_ _1\"></span>me ECL<span class=\"_ _1\"></span>). Gli interessi<span class=\"_ _1\"></span> degli stru<span class=\"_ _1\"></span>menti finanziari co<span class=\"_ _1\"></span>mpresi in s<span class=\"_ _1\"></span>tage 2 sono<span class=\"_ _1\"></span> calcolati sul valore<span class=\"_ _1\"></span> contabile al<span class=\"_ _1\"></span> lordo delle event<span class=\"ff9\">uali<span class=\"_ _1\"></span> svalutazioni sull\u2019<span class=\"_ _1\"></span>asset;<span class=\"ff1\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _30\"> </span>Stage 3<span class=\"_ _1\"></span>: comp<span class=\"_ _1\"></span>rende le<span class=\"_ _1\"></span> atti<span class=\"_ _1\"></span>vit\u00e0 finanzi<span class=\"_ _1\"></span>arie che<span class=\"_ _1\"></span> han<span class=\"_ _1\"></span>no evidenze <span class=\"_ _1\"></span>oggettive<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>impairmen<span class=\"_ _1\"></span>t alla<span class=\"_ _1\"></span> </span>Data <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>valutazione. <span class=\"_ _17\"></span>Per <span class=\"_ _13\"></span>tali <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0, <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ricono<span class=\"_ _1\"></span>sciute <span class=\"_ _17\"></span>solo <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _13\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>crediti<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attes<span class=\"_ _1\"></span>e derivanti da tu<span class=\"_ _1\"></span>tti i possibili<span class=\"_ _1\"></span> eventi di default lungo l<span class=\"_ _1\"></span>\u2019intera vita<span class=\"_ _1\"></span> at<span class=\"ff1\">tesa dello strumento.<span class=\"_ _3d\"> </span></span>Disponibilit\u00e0 liquide e mezzi equivalenti Le <span class=\"_ _21\"> </span>disponibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _21\"> </span>liqui<span class=\"_ _1\"></span>de <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>mezzi <span class=\"_ _21\"> </span>equivalenti<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>sono <span class=\"_ _21\"> </span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _21\"> </span>al <span class=\"_ _21\"> </span><span class=\"ff8\">fair <span class=\"_ _21\"> </span>value</span> <span class=\"_ _21\"> </span><span class=\"ls1e\">e </span>comprendono  i <span class=\"_ _5\"> </span>depositi <span class=\"_ _5\"> </span>bancari <span class=\"_ _5\"> </span>ed <span class=\"_ _5\"> </span>il <span class=\"_ _5\"> </span>denaro <span class=\"_ _5\"> </span>in  cassa<span class=\"_ _7\"></span> <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>altri  valori <span class=\"_ _5\"> </span>equivalenti <span class=\"_ _5\"> </span>nonch\u00e9 investimenti  con <span class=\"_ _5\"> </span>scadenze  entro  t<span class=\"_ _7\"></span>re  mesi <span class=\"_ _5\"> </span>dalla  dat<span class=\"_ _7\"></span>a  di <span class=\"_ _5\"> </span>acquisto, <span class=\"_ _9\"> </span>os<span class=\"_ _1\"></span>sia  quei <span class=\"_ _5\"> </span>valori <span class=\"_ _5\"> </span>che possiedono <span class=\"_ _15\"> </span>i <span class=\"_ _19\"> </span>requisiti <span class=\"_ _19\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _15\"> </span>disponibilit\u00e0 <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>vista <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>brevissimo <span class=\"_ _19\"> </span>te<span class=\"_ _1\"></span>rmine, <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>buon <span class=\"_ _15\"> </span>esito <span class=\"_ _19\"> </span>e<span class=\"_ _1\"></span> dell\u2019assenza<span class=\"_ _1\"></span> di spese per la riscossi<span class=\"_ _1\"></span>one.<span class=\"ff1\"> </span>Le disponibil<span class=\"_ _1\"></span>it\u00e0 in valuta estera sono <span class=\"_ _1\"></span>valutate al <span class=\"_ _1\"></span>tasso di cambi<span class=\"_ _1\"></span>o di fine anno<span class=\"_ _1\"></span>. Livelli gerarchici di valutazione del <span class=\"ffb\">fair value</span> In <span class=\"_ _13\"></span>relazione <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>rilevate <span class=\"_ _13\"></span>nella <span class=\"_ _13\"></span>Situazione <span class=\"_ _13\"></span>P<span class=\"_ _1\"></span>atrimoniale-<span class=\"_ _3d\"> </span>Finanziaria <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _4\"></span>value<span class=\"ff9\">, <span class=\"_ _4\"></span>l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _4\"></span>13 <span class=\"_ _4\"></span>richiede <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>tali <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>siano <span class=\"_ _4\"></span>classificati <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una </span></span>gerarchia di <span class=\"_ _7\"></span>livell<span class=\"_ _1\"></span>i che r<span class=\"_ _7\"></span>ifletta la significativit\u00e0 degli <span class=\"_ _7\"></span>input utilizzati nella<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>determinazion<span class=\"_ _1\"></span>e del <span class=\"_ _4\"></span><span class=\"ff8\">fai<span class=\"_ _1\"></span>r </span>value<span class=\"ff1 ls6\">. <span class=\"ls0\">Si disting<span class=\"_ _1\"></span>uono i se<span class=\"_ _1\"></span>guenti livell<span class=\"_ _1\"></span>i: </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"fs7\">Livello 1: determinazione del <span class=\"ff8\">fair value</span> in base a prezzi quota<span class=\"_ _1\"></span>ti in mercati attivi per le<span class=\"_ _1\"></span> </span></span>attivit\u00e0 o<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>passivit\u00e0<span class=\"_ _1\"></span> ide<span class=\"_ _1\"></span>ntiche a<span class=\"_ _1\"></span> cui <span class=\"_ _1\"></span>l\u2019entit\u00e0<span class=\"_ _1\"></span> pu\u00f2 <span class=\"_ _1\"></span>accedere<span class=\"_ _1\"></span> all<span class=\"_ _1\"></span>a data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valutazione;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"fs7\">Livello 2: <span class=\"_ _1\"></span>determinazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>del<span class=\"ff8\"> fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span><span class=\"ff1\">in <span class=\"_ _1\"></span>base<span class=\"_ _1\"></span> a <span class=\"_ _3\"></span>input diversi <span class=\"_ _1\"></span>da p<span class=\"_ _1\"></span>rezzi <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>inclus<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> </span></span></span></span>nel <span class=\"_ _1\"></span>\u201cLivell<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>1\u201d <span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>osservabil<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>direttamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>(prezzi) <span class=\"_ _3\"></span>o indi<span class=\"_ _1\"></span>rettamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>(derivati<span class=\"_ _1\"></span> dai prezzi) per le at<span class=\"_ _1\"></span>tivit\u00e0 o per le passi<span class=\"_ _1\"></span>vit\u00e0; \u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"fs7\">Livello 3: <span class=\"_ _1\"></span>determinazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>del <span class=\"ff8\">fair <span class=\"_ _1\"></span>value<span class=\"ff1\"> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>odelli <span class=\"_ _3\"></span>di valutazione <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>input <span class=\"_ _1\"></span>non </span></span></span></span>sono osservabil<span class=\"_ _1\"></span>i per le attivi<span class=\"_ _1\"></span>t\u00e0 o per le passivit\u00e0<span class=\"_ _1\"></span>. Per l\u2019identificazi<span class=\"_ _1\"></span>one del livell<span class=\"_ _1\"></span>o gerarchico di valuta<span class=\"_ _1\"></span>zione del <span class=\"ff8\">fair value,<span class=\"ff1\"> si <span class=\"_ _1\"></span>rinvia alla Nota n<span class=\"_ _1\"></span>. 29.<span class=\"_ _3d\"> </span></span></span>Patrimonio Netto Azioni proprie Il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>sostenuto <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _16\"></span>di <span class=\"_ _1\"></span>azioni<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>proprie <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>iscrit<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>diretta <span class=\"_ _3\"></span>riduzione <span class=\"_ _16\"></span>del <span class=\"_ _1\"></span>Patrimo<span class=\"_ _1\"></span>nio Netto. Util<span class=\"_ _1\"></span>i o perdi<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>rivanti dal<span class=\"_ _1\"></span>le eventuali<span class=\"_ _1\"></span> vendi<span class=\"_ _1\"></span>te successive<span class=\"_ _1\"></span> sono <span class=\"_ _1\"></span>rilevati co<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>movimenti<span class=\"_ _1\"></span> di Patrimonio<span class=\"_ _1\"></span> Netto. Costi di aumento del capitale sociale I <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>sostenuti <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quotazione <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>Borsa <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Capogruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore <span class=\"_ _3\"></span>SpA, <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>netto del <span class=\"_ _17\"></span>relativo <span class=\"_ _4\"></span>effetto <span class=\"_ _17\"></span>fiscale, <span class=\"_ _17\"></span>sono <span class=\"_ _4\"></span>stati <span class=\"_ _17\"></span>iscritti <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>riduzione <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Patrimonio<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Netto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>un\u2019apposita<span class=\"_ _1\"></span> riserva negativa.<span class=\"_ _3d\"> </span>Benefici per i dipendenti La <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>elativa <span class=\"_ _4\"></span>ai <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _4\"></span>riconosciuti <span class=\"_ _4\"></span>ai <span class=\"_ _17\"></span>dipe<span class=\"_ _1\"></span>ndenti <span class=\"_ _4\"></span>ed <span class=\"_ _17\"></span>erogati <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>coincidenza <span class=\"_ _4\"></span>o successivamente <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>cessazion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>del <span class=\"_ _13\"> </span>rapporto <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>lavoro <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>relativa <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>programmi <span class=\"_ _13\"></span>a <span class=\"_ _15\"> </span>bene<span class=\"_ _1\"></span>fici definiti (TFR), al netto <span class=\"_ _7\"></span>del<span class=\"_ _1\"></span>le eventuali attivit\u00e0 <span class=\"_ _7\"></span>al servizio del piano, \u00e8 det<span class=\"_ _7\"></span>erminata sulla base <span class=\"_ _7\"></span>di ipotesi attua<span class=\"_ _1\"></span>riali stimand<span class=\"_ _1\"></span>o l\u2019am<span class=\"_ _1\"></span>montare dei bene<span class=\"_ _1\"></span>fici<span class=\"_ _1\"></span> futuri che i<span class=\"_ _1\"></span> dipendenti <span class=\"_ _3\"></span>hanno maturato alla data di riferimento. La passivi<span class=\"_ _1\"></span>t\u00e0 \u00e8 rilevata per competenza<span class=\"_ _1\"></span> lungo il periodo di maturazione del diritto.  Relativamente<span class=\"_ _1\"></span>  al <span class=\"_ _19\"> </span>Trattamento  di<span class=\"_ _1\"></span>  Fine<span class=\"_ _1\"></span>  Rappo<span class=\"_ _1\"></span>rto, <span class=\"_ _18\"> </span>in  segui<span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>o  al<span class=\"_ _1\"></span>le <span class=\"_ _19\"> </span>m<span class=\"_ _7\"></span>odifi<span class=\"_ _1\"></span>che  appo<span class=\"_ _1\"></span>rtate  all<span class=\"_ _1\"></span>a disciplina<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>dalla <span class=\"_ _7\"></span>Legge <span class=\"_ _7\"></span>27 <span class=\"_ _7\"></span>dicembre <span class=\"_ _7\"></span>2006, <span class=\"_ _7\"></span>n. <span class=\"_ _4\"></span>296 e <span class=\"_ _4\"></span>successi<span class=\"_ _1\"></span>vi <span class=\"_ _7\"></span>Decreti <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>Regolamenti attuativi (\u2018Riforma Previdenzi<span class=\"_ _1\"></span>ale\u2019) emanati<span class=\"_ _1\"></span> nei primi mesi<span class=\"_ _1\"></span> del 2007, si<span class=\"_ _1\"></span> segnala che:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _37\"> </span>il <span class=\"_ _7\"></span>TFR <span class=\"_ _4\"></span>maturato <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>cembre <span class=\"_ _7\"></span>2006 <span class=\"_ _4\"></span>continua <span class=\"_ _7\"></span>ad <span class=\"_ _7\"></span>essere <span class=\"_ _4\"></span>considera<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>piano <span class=\"_ _4\"></span>a </span>benefici definiti.<span class=\"_ _1\"></span>  \u2022<span class=\"ff1\"> <span class=\"_ _37\"> </span>il <span class=\"_ _13\"></span>TFR <span class=\"_ _15\"> </span>maturato <span class=\"_ _13\"> </span>a <span class=\"_ _15\"> </span>partire <span class=\"_ _13\"> </span>dal <span class=\"_ _15\"> </span>1\u00b0 <span class=\"_ _15\"> </span>gennaio <span class=\"_ _15\"> </span>2007, <span class=\"_ _13\"></span>per <span class=\"_ _15\"> </span>le <span class=\"_ _13\"> </span>aziende <span class=\"_ _15\"> </span>italiane <span class=\"_ _13\"></span>con <span class=\"_ _15\"> </span>un </span>numero di <span class=\"_ _1\"></span>dipendenti <span class=\"_ _1\"></span>superiore <span class=\"_ _1\"></span>a 50 <span class=\"_ _1\"></span>unit\u00e0, \u00e8 <span class=\"_ _1\"></span>consi<span class=\"_ _1\"></span>derato un <span class=\"_ _1\"></span>piano a <span class=\"_ _1\"></span>contribu<span class=\"_ _1\"></span>zione definita. La <span class=\"_ _17\"></span>determinazione<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>attuale <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>impegni <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>effettuata <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>attua<span class=\"_ _1\"></span>ri esterni con il \u201cme<span class=\"_ _1\"></span>todo dell<span class=\"_ _1\"></span>a proiezione unitaria del<span class=\"_ _1\"></span> credito\u201d (<span class=\"ff8\">Projected Uni<span class=\"_ _1\"></span>t Credi<span class=\"_ _1\"></span>t Method<span class=\"ff1 lsa\">).<span class=\"ls0\"> </span></span></span>Con <span class=\"_ _9\"> </span>tale <span class=\"_ _9\"> </span>metodo, <span class=\"_ _a\"> </span>la <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _a\"> </span>proiettata <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>futuro <span class=\"_ _9\"> </span>per <span class=\"_ _a\"> </span>determinare <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>probabile ammontare <span class=\"_ _3\"></span>da pagare <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>momento <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>risoluzione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>rapporto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>lavoro e<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>\u00e8 poi <span class=\"_ _3\"></span>attualizzata per <span class=\"_ _1\"></span>tener <span class=\"_ _3\"></span>conto de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>tempo che <span class=\"_ _3\"></span>trascorrer\u00e0 <span class=\"_ _3\"></span>prima d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _1\"></span>effettivo <span class=\"_ _1\"></span>pagamento<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>cal<span class=\"_ _7\"></span><span class=\"ff1\">colo <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>iene <span class=\"_ _3\"></span>conto </span>del <span class=\"_ _7\"></span>TFR <span class=\"_ _7\"></span>maturato <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>prestazioni di <span class=\"_ _7\"></span>lavoro <span class=\"_ _7\"></span>gi\u00e0 <span class=\"_ _7\"></span>effettuate <span class=\"_ _7\"></span>ed <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>basato <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>ipotesi <span class=\"_ _7\"></span>attuariali che riguardano <span class=\"_ _7\"></span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>tasso<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>inte<span class=\"_ _1\"></span>resse, <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>riflette <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>endimen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>m<span class=\"_ _7\"></span>ercato<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>titoli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di<span class=\"_ _3d\"> </span>aziende <span class=\"_ _7\"></span>primarie <span class=\"_ _7\"></span>con <span class=\"_ _4\"></span>scadenza <span class=\"_ _7\"></span>coerente <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>quella <span class=\"_ _7\"></span>att<span class=\"_ _7\"></span>esa <span class=\"_ _7\"></span>dell\u2019obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff8\">turnover<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>dei </span></span>dipendenti. Per le quote di TFR destinate<span class=\"_ _1\"></span> alla previdenza integrativa<span class=\"_ _1\"></span> ovvero al fondo INPS<span class=\"_ _1\"></span> a partire dalla <span class=\"_ _7\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>opzion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>esercitata <span class=\"_ _7\"></span>dal <span class=\"_ _4\"></span>dipend<span class=\"_ _1\"></span>ente, <span class=\"_ _4\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>non <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _7\"></span>debitore <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>quote <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>TFR maturate <span class=\"_ _13\"></span>dopo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2006<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>rtanto <span class=\"_ _17\"></span>nel <span class=\"_ _13\"></span>calcolo <span class=\"_ _13\"></span>attuarial<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>TFR <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>escl<span class=\"_ _1\"></span>usa <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> componente rela<span class=\"_ _1\"></span>tiva alla di<span class=\"_ _1\"></span>namica salariale futura<span class=\"_ _1\"></span>. Gli utili <span class=\"_ _7\"></span>e le <span class=\"_ _7\"></span>perdi<span class=\"_ _1\"></span>te attuariali, definiti <span class=\"_ _7\"></span>quale differenza tra il valore <span class=\"_ _7\"></span>di bilancio <span class=\"_ _7\"></span>della passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ed<span class=\"_ _1\"></span> il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>attuale <span class=\"_ _4\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>impegni <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>periodo, <span class=\"_ _4\"></span>dovut<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>modifi<span class=\"_ _1\"></span>carsi <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>parametri<span class=\"_ _1\"></span> attuariali <span class=\"_ _16\"></span>utilizzati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>precedenza, <span class=\"_ _16\"></span>sono <span class=\"_ _3\"></span>imputati <span class=\"_ _3\"></span>direttamente <span class=\"_ _16\"></span>a <span class=\"_ _3\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _16\"></span>Complessivo.  La <span class=\"_ _4\"></span>componente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>finanziari<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>invece <span class=\"_ _4\"></span>isc<span class=\"_ _1\"></span>ritta <span class=\"_ _4\"></span>nel <span class=\"_ _7\"></span>Conto <span class=\"_ _4\"></span>Economico <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>voce <span class=\"_ _7\"></span>proventi ed oneri finanziari.<span class=\"_ _1\"></span> Fondi  I <span class=\"_ _7\"></span>Fondi <span class=\"_ _7\"></span>riguardano <span class=\"_ _7\"></span>costi e <span class=\"_ _7\"></span>oneri <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>natura <span class=\"_ _7\"></span>determinata e <span class=\"_ _4\"></span>di esistenza <span class=\"_ _7\"></span>certa <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>probabile che <span class=\"_ _18\"> </span>alla <span class=\"_ _19\"> </span>data  di <span class=\"_ _19\"> </span>chiusura <span class=\"_ _19\"> </span>del  periodo <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>indeterminati <span class=\"_ _18\"> </span>nell\u2019ammon<span class=\"_ _1\"></span>tare <span class=\"_ _19\"> </span>o  nella <span class=\"_ _19\"> </span>data  di<span class=\"_ _3\"></span> sopravvenienza. Gli <span class=\"_ _15\"> </span>accantonamenti<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>ai <span class=\"_ _15\"> </span>fondi <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>rilevati <span class=\"_ _15\"> </span>quando, <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>presenza <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>obbl<span class=\"_ _1\"></span>igazione legale <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>implicita <span class=\"_ _17\"></span>nei <span class=\"_ _4\"></span>confr<span class=\"_ _7\"></span>onti <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>terzi <span class=\"_ _17\"></span>derivan<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>da <span class=\"_ _4\"></span>un <span class=\"_ _17\"></span>evento <span class=\"_ _17\"></span>passato<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>probabile <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>per soddisfare <span class=\"_ _13\"> </span>l\u2019ob<span class=\"_ _1\"></span>bligazione <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>render\u00e0 <span class=\"_ _17\"></span>necessario <span class=\"_ _13\"></span>un <span class=\"_ _17\"></span>esborso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>riso<span class=\"_ _1\"></span>rse <span class=\"_ _13\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>amm<span class=\"ff1\">ontare <span class=\"_ _13\"></span>sia<span class=\"_ _1\"></span> </span>stimabile in modo attendi<span class=\"_ _1\"></span>bile. Quando l\u2019effe<span class=\"_ _1\"></span>tto finanziario<span class=\"_ _1\"></span> del tempo \u00e8 signifi<span class=\"_ _1\"></span>cativo e le date di pagamento <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>obbligazion<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>attendibil<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>stimabili, <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>accantonamento<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>oggetto <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> attualizzazione <span class=\"_ _4\"></span>utilizzando <span class=\"_ _17\"></span>i <span class=\"_ _4\"></span>f<span class=\"_ _7\"></span>lussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _17\"></span>futuri <span class=\"_ _17\"></span>attesi <span class=\"_ _4\"></span>ad <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>sconto <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>lordo <span class=\"_ _17\"></span>delle<span class=\"_ _1\"></span> imposte <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>riflet<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>corrente <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>mercato <span class=\"_ _17\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>denaro <span class=\"_ _17\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _4\"></span>al tempo <span class=\"_ _19\"> </span>e, <span class=\"_ _19\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>appli<span class=\"_ _1\"></span>cabile, <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _19\"> </span>specifico <span class=\"_ _15\"> </span>applicabile <span class=\"_ _15\"> </span>all\u2019obbligazione; <span class=\"_ _19\"> </span>l\u2019incremen<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>della<span class=\"_ _1\"></span> passivit\u00e0 dovuto al <span class=\"_ _1\"></span>trascorrere del<span class=\"_ _1\"></span> tempo \u00e8 ril<span class=\"_ _1\"></span>evato come onere<span class=\"_ _1\"></span> finanziario<span class=\"_ _1\"></span>. In particolare, i fondi <span class=\"_ _7\"></span>afferenti ai piani di ristrutturazione del personale vengono rilevati<span class=\"_ _1\"></span> quando <span class=\"_ _7\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>bilancio <span class=\"_ _4\"></span>l\u2019eve<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>che <span class=\"_ _7\"></span>origina <span class=\"_ _4\"></span>l\u2019obbl<span class=\"_ _1\"></span>igazione <span class=\"_ _7\"></span>risulta <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>\u00abvinco<span class=\"_ _1\"></span>lante\u00bb <span class=\"_ _7\"></span>in quanto <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Societ\u00e0, mediante <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>formulazione di <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>programma formal<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>per la <span class=\"_ _7\"></span>ristrutturazione,<span class=\"_ _1\"></span> ha generato nei ter<span class=\"_ _1\"></span>zi interessati<span class=\"_ _1\"></span> la valida aspet<span class=\"_ _1\"></span>tativa che l\u2019impre<span class=\"_ _1\"></span>sa realizzer\u00e0 la s<span class=\"_ _1\"></span>tessa.<span class=\"ff1\"> </span>Contributi I <span class=\"_ _7\"></span>contributi <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ilevati al <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value</span> <span class=\"_ _7\"></span>quando <span class=\"_ _7\"></span>vi <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ragionevole <span class=\"_ _7\"></span>certezza <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>saranno ricevuti <span class=\"_ _19\"> </span>e  che <span class=\"_ _19\"> </span>saranno <span class=\"_ _18\"> </span>soddisfatte <span class=\"_ _19\"> </span>le  condi<span class=\"_ _1\"></span>zioni <span class=\"_ _19\"> </span>previste  p<span class=\"_ _1\"></span>er <span class=\"_ _18\"> </span>l\u2019ottenime<span class=\"_ _1\"></span>nto <span class=\"_ _18\"> </span>degli <span class=\"_ _19\"> </span>stessi. <span class=\"_ _18\"> </span>I contributi ricevuti a <span class=\"_ _7\"></span>fronte di <span class=\"_ _7\"></span>specifiche spese sono <span class=\"_ _7\"></span>rilevati tra le <span class=\"_ _7\"></span>altre passivit\u00e0 <span class=\"_ _7\"></span>e accreditati a<span class=\"_ _3d\"> </span>Conto <span class=\"_ _4\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>siste<span class=\"_ _1\"></span>matico <span class=\"_ _4\"></span>lungo <span class=\"_ _4\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>maturano <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>costi<span class=\"_ _1\"></span> cui sono correlati<span class=\"_ _1\"></span>.  I <span class=\"_ _14\"> </span>contribu<span class=\"_ _1\"></span>ti <span class=\"_ _1b\"> </span>ricevuti <span class=\"_ _14\"> </span>a <span class=\"_ _1b\"> </span>fronte <span class=\"_ _14\"> </span>di <span class=\"_ _1b\"> </span>specifici <span class=\"_ _1b\"> </span>beni <span class=\"_ _14\"> </span>il <span class=\"_ _1b\"> </span>cui <span class=\"_ _14\"> </span>valore <span class=\"_ _1b\"> </span>viene <span class=\"_ _14\"> </span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>tra <span class=\"_ _14\"> </span>le immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>tr<span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>accreditati <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Conto <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>nomico <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>relazione al periodo di ammo<span class=\"_ _1\"></span>rtamento dei<span class=\"_ _1\"></span> beni cui si ri<span class=\"_ _1\"></span>feriscono. I  con<span class=\"_ _1\"></span>tributi <span class=\"_ _18\"> </span>in <span class=\"_ _19\"> </span>conto  es<span class=\"_ _1\"></span>ercizio <span class=\"_ _18\"> </span>sono <span class=\"_ _19\"> </span>rilevati  int<span class=\"_ _1\"></span>egralmente <span class=\"_ _19\"> </span>a  Con<span class=\"_ _1\"></span>to <span class=\"_ _18\"> </span>Economico <span class=\"_ _19\"> </span>nel momento in cui sono<span class=\"_ _1\"></span> soddi<span class=\"_ _1\"></span>sfatte le condizioni di<span class=\"_ _1\"></span> iscrivibi<span class=\"_ _1\"></span>lit\u00e0. Ricavi da contratti con i clienti  La Societ\u00e0 rileva <span class=\"_ _7\"></span>i ricavi in modo <span class=\"_ _7\"></span>che il <span class=\"_ _7\"></span>trasferime<span class=\"_ _1\"></span>nto al <span class=\"_ _7\"></span>cliente di beni e/o <span class=\"_ _7\"></span>servizi risult<span class=\"_ _7\"></span><span class=\"ls21\">i </span>espresso <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>importo <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>rifletta <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>corrispettivo a <span class=\"_ _4\"></span>cui <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Societ\u00e0 <span class=\"_ _7\"></span>ritiene <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>avere <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>quale compenso per il<span class=\"_ _1\"></span> trasferimento<span class=\"_ _1\"></span> dei beni e/o se<span class=\"_ _1\"></span>rvizi stessi.  La rilevazione avvien<span class=\"_ _1\"></span>e second<span class=\"_ _1\"></span>o il <span class=\"ff9\">\u201cfive step mode<span class=\"_ _1\"></span>l framework<span class=\"_ _1\"></span>\u201d<span class=\"ff1\">, il quale prevede: </span></span>1)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>identificazione del<span class=\"_ _1\"></span> contratto; </span>2)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>identificazione dei<span class=\"_ _1\"></span> beni e servizi oggetto<span class=\"_ _1\"></span> del contrat<span class=\"_ _1\"></span>to; </span>3)<span class=\"ls0\"> <span class=\"_ _33\"> </span>la definizione del<span class=\"_ _1\"></span> prezzo dell<span class=\"_ _1\"></span>a transazione; </span>4)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>allocazione delle obbl<span class=\"_ _1\"></span>igazioni contrattuali<span class=\"_ _1\"></span> della componente<span class=\"_ _1\"></span> variabile del<span class=\"_ _1\"></span> prezzo; </span>5)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ls1\">il </span>trasferimento del cont<span class=\"_ _1\"></span>rollo. </span>I ricavi sono valuta<span class=\"_ _1\"></span>ti tenendo conto dei ter<span class=\"_ _1\"></span>mini contrattuali<span class=\"_ _1\"></span> e delle pratiche com<span class=\"_ _1\"></span>merciali<span class=\"_ _1\"></span> abitualmente <span class=\"_ _19\"> </span>applicate <span class=\"_ _19\"> </span>nei  rappo<span class=\"_ _1\"></span>rti <span class=\"_ _19\"> </span>con  i <span class=\"_ _19\"> </span>clienti. <span class=\"_ _18\"> </span>Il <span class=\"_ _18\"> </span>prezzo <span class=\"_ _19\"> </span>dell\u2019operazi<span class=\"_ _1\"></span>one <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _19\"> </span>l\u2019importo <span class=\"_ _18\"> </span>del corrispettivo (che<span class=\"_ _1\"></span> pu\u00f2 incl<span class=\"_ _1\"></span>udere importi fissi<span class=\"_ _1\"></span>, variabil<span class=\"_ _1\"></span>i o entrambi) a <span class=\"_ _1\"></span>cui si ritiene di avere diri<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> in <span class=\"_ _13\"></span>cambio <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>trasferime<span class=\"_ _1\"></span>nto <span class=\"_ _13\"></span>del <span class=\"_ _17\"></span>controllo <span class=\"_ _13\"></span>dei <span class=\"_ _17\"></span>beni/servizi <span class=\"_ _13\"></span>promessi. <span class=\"_ _13\"></span>Pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>contr<span class=\"_ _7\"></span>ollo <span class=\"_ _17\"></span>si <span class=\"_ _13\"></span>intende genericamente <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>capacit\u00e0 <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>decidere <span class=\"_ _14\"> </span>dell\u2019uso <span class=\"_ _14\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _14\"> </span>(bene/servizi<span class=\"_ _1\"></span>o) <span class=\"_ _21\"> </span>e <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>tr<span class=\"_ _7\"></span>arne sostanzialmente tutti <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>benefici <span class=\"_ _7\"></span>rimanenti. <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>rrispettivo t<span class=\"_ _7\"></span>otale <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>contratti <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>p<span class=\"_ _1\"></span>restazione<span class=\"_ _1\"></span> di servizi<span class=\"_ _1\"></span> viene <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ipartito <span class=\"_ _1\"></span>tra tu<span class=\"_ _1\"></span>tti i<span class=\"_ _1\"></span> servizi<span class=\"_ _1\"></span> sull<span class=\"_ _1\"></span>a base<span class=\"_ _1\"></span> dei<span class=\"_ _1\"></span> prezzi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>relativi <span class=\"_ _1\"></span>servizi <span class=\"_ _1\"></span>come se fossero stati vendu<span class=\"_ _1\"></span>ti si<span class=\"_ _1\"></span>ngolarmente.  N<span class=\"ff9\">ell\u2019ambi<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>di ci<span class=\"_ _1\"></span>ascun <span class=\"_ _3\"></span>contratto<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>l\u2019el<span class=\"_ _1\"></span>emento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>riconoscimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>ricavi </span>\u00e8 <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>singolo <span class=\"_ _13\"></span>obbligo <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>prestazione <span class=\"_ _13\"></span>(<span class=\"ff8\">performance <span class=\"_ _13\"></span>obligation</span>). <span class=\"_ _13\"></span>Per <span class=\"_ _15\"> </span>ogni <span class=\"_ _13\"></span>obbl<span class=\"_ _1\"></span>igazione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>fare, separatamente <span class=\"_ _a\"> </span>individuata, <span class=\"_ _1b\"> </span>l\u2019entit\u00e0 <span class=\"_ _1b\"> </span>rileva <span class=\"_ _1b\"> </span>i <span class=\"_ _1b\"> </span>ricavi <span class=\"_ _1b\"> </span>quando <span class=\"_ _1b\"> </span>(o <span class=\"_ _1b\"> </span>man <span class=\"_ _1b\"> </span>mano <span class=\"_ _1b\"> </span>che) <span class=\"_ _1b\"> </span>adempie l\u2019obbli<span class=\"_ _1\"></span>gazione <span class=\"_ _1\"></span>stessa, <span class=\"_ _3\"></span>trasferendo <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>cliente <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>e/servizio <span class=\"_ _3\"></span>(ossia <span class=\"_ _1\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span>) <span class=\"_ _3\"></span>promesso. <span class=\"_ _1\"></span>L\u2019attivit\u00e0<span class=\"_ _1\"></span> \u00e8 trasferita quand<span class=\"_ _1\"></span>o (o man mano<span class=\"_ _1\"></span> che) il cliente n<span class=\"_ _1\"></span>e acquisisce il con<span class=\"_ _1\"></span>trollo.  Per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>obbliga<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fare <span class=\"_ _4\"></span>adempiute <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>corso <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>tempo <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span>vengon<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span> corso <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tempo <span class=\"_ _17\"></span>(over <span class=\"_ _13\"></span>the <span class=\"_ _17\"></span>time), <span class=\"_ _17\"></span>valutando <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>fine <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>ogni <span class=\"_ _13\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>p<span class=\"_ _1\"></span>rogressi <span class=\"_ _17\"></span>fatti <span class=\"_ _13\"></span>ve<span class=\"_ _1\"></span>rso<span class=\"_ _1\"></span> l\u2019adempimento <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mpleto <span class=\"_ _17\"></span>dell\u2019<span class=\"_ _1\"></span>obbligazione. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>valutazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>progress<span class=\"ff1\">i <span class=\"_ _17\"></span>possono <span class=\"_ _17\"></span>essere<span class=\"_ _1\"></span> </span>utilizzati <span class=\"_ _7\"></span>modelli <span class=\"_ _4\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su <span class=\"_ _7\"></span>dati <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>input <span class=\"_ _4\"></span>o <span class=\"_ _7\"></span>su <span class=\"_ _4\"></span>dati<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>output. <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>utilizza <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>Metodo <span class=\"_ _7\"></span>basato<span class=\"_ _3d\"> </span>sugli <span class=\"_ _4\"></span>input <span class=\"_ _7\"></span>(cost-<span class=\"ls6\">to</span>-cost <span class=\"_ _7\"></span>method). <span class=\"_ _4\"></span>Secondo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>ltima <span class=\"_ _4\"></span>metodologi<span class=\"_ _1\"></span>a, <span class=\"_ _4\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ricavi <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>sull<span class=\"_ _1\"></span>a base <span class=\"_ _7\"></span>degli <span class=\"_ _7\"></span>input <span class=\"_ _4\"></span>impiega<span class=\"_ _1\"></span>ti <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>adempiere <span class=\"_ _7\"></span>l\u2019obbligazione <span class=\"_ _7\"></span>fino <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>data, <span class=\"_ _7\"></span>rispetto <span class=\"_ _7\"></span>agli <span class=\"_ _7\"></span>input <span class=\"_ _7\"></span>totali ipotizzati <span class=\"_ _34\"> </span>per <span class=\"_ _2c\"> </span>adempie<span class=\"_ _1\"></span>re <span class=\"_ _2c\"> </span>l\u2019intera <span class=\"_ _34\"> </span>obbligazione. <span class=\"_ _34\"> </span>Quando <span class=\"_ _34\"> </span>gli <span class=\"_ _2c\"> </span>i<span class=\"ff1\">nput <span class=\"_ _2c\"> </span>risultano <span class=\"_ _34\"> </span>distribuiti </span>uniformemen<span class=\"_ _1\"></span>te  nel <span class=\"_ _19\"> </span>tempo,  la <span class=\"_ _18\"> </span>Societ\u00e0 <span class=\"_ _19\"> </span>rileva  i<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>corrispondenti <span class=\"_ _19\"> </span>ricavi  in <span class=\"_ _19\"> </span>maniera  line<span class=\"_ _1\"></span>are. <span class=\"_ _18\"> </span>In determinate <span class=\"_ _13\"></span>circostanze, <span class=\"_ _13\"></span>quando <span class=\"_ _15\"> </span>non <span class=\"_ _13\"></span>si <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _15\"> </span>in <span class=\"_ _13\"></span>grado <span class=\"_ _15\"> </span>di <span class=\"_ _13\"></span>valutare <span class=\"_ _15\"> </span>ragionevolmente <span class=\"_ _13\"></span>il <span class=\"_ _13\"> </span>r<span class=\"_ _7\"></span>isulta<span class=\"_ _1\"></span>to dell\u2019obbliga<span class=\"_ _1\"></span>zione di fare, i ricavi<span class=\"_ _1\"></span> vengono rile<span class=\"ff1\">vati sol<span class=\"_ _1\"></span>o fino a concorrenza<span class=\"_ _1\"></span> dei costi so<span class=\"_ _1\"></span>stenuti. </span>I <span class=\"_ _13\"></span>ricavi <span class=\"_ _13\"></span>pubbli<span class=\"_ _1\"></span>citari <span class=\"_ _13\"></span>derivanti <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>vendi<span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>a <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>spazi<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>mezzi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>edi<span class=\"_ _1\"></span>tori <span class=\"_ _13\"></span>terzi <span class=\"_ _13\"></span>hanno <span class=\"_ _13\"></span>un<span class=\"_ _1\"></span>a diversa <span class=\"_ _4\"></span>rappresen<span class=\"_ _1\"></span>tazione <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seconda<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _4\"></span>operi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>principal<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>piuttosto <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>come agent. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>verso <span class=\"_ _7\"></span>agent <span class=\"_ _4\"></span>\u00e8 effettuata <span class=\"_ _7\"></span>contratto <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>contratto, <span class=\"_ _7\"></span>considerando<span class=\"_ _1\"></span> determinati indi<span class=\"_ _1\"></span>catori quali: il sogge<span class=\"_ _1\"></span>tto che ha la respon<span class=\"_ _1\"></span>sabilit\u00e0 primaria pe<span class=\"_ _1\"></span>r il soddisfaciment<span class=\"_ _1\"></span>o delle <span class=\"_ _17\"></span>perf<span class=\"_ _7\"></span>ormance<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ob<span class=\"_ _1\"></span>ligations, <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>busin<span class=\"_ _1\"></span>ess <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>screzionali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>fissazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>del prezzo di vendi<span class=\"_ _1\"></span>ta. Nel<span class=\"_ _1\"></span> caso in<span class=\"_ _1\"></span> cui la Societ\u00e0<span class=\"_ _1\"></span> operi <span class=\"_ _1\"></span>come agent i<span class=\"_ _1\"></span> ricavi sono<span class=\"_ _1\"></span> iscritti<span class=\"_ _1\"></span> in bilancio al<span class=\"_ _3\"></span> netto delle competenze pubbl<span class=\"_ _1\"></span>icitarie spettanti agli editori terzi. Nel caso in cui <span class=\"_ _7\"></span>la Societ\u00e0 operi come principal<span class=\"_ _1\"></span> i ricavi sono rileva<span class=\"_ _1\"></span>ti al lordo delle competenze<span class=\"_ _1\"></span> pubblici<span class=\"_ _1\"></span>tarie spettanti agli<span class=\"_ _1\"></span> editori terzi, <span class=\"_ _16\"></span>le <span class=\"_ _3\"></span>quali <span class=\"_ _16\"></span>sono <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>tal <span class=\"_ _16\"></span>caso <span class=\"_ _3\"></span>rilevate <span class=\"_ _16\"></span>tra <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>servizi. <span class=\"_ _3\"></span>Sulla <span class=\"_ _16\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _16\"></span>valutazioni <span class=\"_ _3\"></span>effettuate<span class=\"_ _1\"></span> per i contratti<span class=\"_ _1\"></span> attualment<span class=\"_ _1\"></span>e in essere con edito<span class=\"_ _1\"></span>ri terzi, la Societ\u00e0 ope<span class=\"_ _1\"></span>ra sempre co<span class=\"_ _1\"></span>me agent. Corrispettivi variabi<span class=\"_ _1\"></span>li Se <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>corrispettivo <span class=\"_ _17\"></span>contrattuale <span class=\"_ _17\"></span>include<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>importo <span class=\"_ _17\"></span>variabile <span class=\"_ _17\"></span>(ad <span class=\"_ _17\"></span>esempio <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>seguito <span class=\"_ _17\"></span>di riduzioni,  scon<span class=\"_ _1\"></span>ti,  rimb<span class=\"_ _1\"></span>orsi,  c<span class=\"_ _1\"></span>rediti,  conces<span class=\"_ _1\"></span>sioni <span class=\"_ _19\"> </span>sul  prezzo,  incentivi<span class=\"_ _1\"></span>,  premi <span class=\"_ _18\"> </span>di  rendi<span class=\"_ _1\"></span>mento,<span class=\"_ _1\"></span> penalit\u00e0 <span class=\"_ _3\"></span>oppure <span class=\"_ _1\"></span>perch\u00e9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>corrispettivo <span class=\"_ _3\"></span>stesso <span class=\"_ _1\"></span>dipe<span class=\"_ _1\"></span>nde <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>verificarsi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>me<span class=\"_ _7\"></span>no <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>evento <span class=\"_ _3\"></span>futuro incerto), l\u2019importo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>corrispettivo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cui si <span class=\"_ _7\"></span>ritiene <span class=\"_ _7\"></span>di avere <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _7\"></span>deve essere <span class=\"_ _7\"></span>stimato.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span><span class=\"ff8\">Gruppo </span>stima <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>rrispettivi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>variabili <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>maniera <span class=\"_ _17\"></span>coerente <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>attispecie <span class=\"_ _4\"></span>simili, <span class=\"_ _17\"></span>usando <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>etodo <span class=\"_ _17\"></span>del valore <span class=\"_ _17\"></span>atteso <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019importo <span class=\"_ _17\"></span>maggiormen<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>probabile; <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>seguito, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>nclude <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>importo stimato del<span class=\"_ _1\"></span> corrispettivo <span class=\"_ _1\"></span>variabil<span class=\"_ _1\"></span>e nel prezzo <span class=\"_ _1\"></span>di transi<span class=\"_ _1\"></span>zione sol<span class=\"_ _1\"></span>o nella <span class=\"_ _1\"></span>misura in <span class=\"_ _1\"></span>cui tale <span class=\"_ _1\"></span>importo risulta altamente<span class=\"_ _1\"></span> probabile. Presenza di una co<span class=\"_ _1\"></span>mponente <span class=\"_ _1\"></span>finanziaria signi<span class=\"_ _1\"></span>ficativa I <span class=\"_ _3\"></span>ricavi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>vengono <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ettificati <span class=\"_ _16\"></span>in <span class=\"_ _3\"></span>presenza <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>finanziarie <span class=\"_ _16\"></span>significative, sia <span class=\"_ _13\"></span>se <span class=\"_ _17\"></span>la <span class=\"_ _13\"></span>stessa <span class=\"_ _13\"></span>risulta <span class=\"_ _17\"></span>finanziata <span class=\"_ _17\"></span>dal <span class=\"_ _13\"> </span>proprio <span class=\"_ _13\"></span>cliente <span class=\"_ _13\"></span>(i<span class=\"_ _1\"></span>ncasso <span class=\"_ _17\"></span>ant<span class=\"_ _7\"></span>icipato<span class=\"_ _1\"></span>), <span class=\"_ _13\"></span>sia <span class=\"_ _17\"></span>se <span class=\"_ _13\"></span>lo <span class=\"_ _13\"></span>fina<span class=\"_ _1\"></span>nzia (incassi <span class=\"_ _1\"></span>differiti).<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>presenza <span class=\"_ _1\"></span>di un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>componente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finanziaria<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ificativa <span class=\"_ _1\"></span>viene <span class=\"_ _3\"></span>identificata all<span class=\"_ _1\"></span>a stipula <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>contratto, <span class=\"_ _4\"></span>comparando<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>ricavi <span class=\"_ _4\"></span>attesi <span class=\"_ _7\"></span>con <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>pagamenti <span class=\"_ _4\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ricev<span class=\"_ _1\"></span>ere. <span class=\"_ _4\"></span>Essa<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>vien<span class=\"_ _1\"></span>e rilevata <span class=\"_ _13\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>momento <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>trasferimen<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>bene/servizio<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>pagam<span class=\"_ _1\"></span>ento<span class=\"_ _1\"></span> intercorre un periodo<span class=\"_ _1\"></span> di tempo infe<span class=\"_ _1\"></span>riore ai 12 mes<span class=\"_ _1\"></span>i. Costi per l\u2019ottenimen<span class=\"_ _1\"></span>to e l\u2019<span class=\"_ _1\"></span>adempimento del cont<span class=\"_ _1\"></span>ratto<span class=\"ff8\"> </span>Il Gruppo capitali<span class=\"_ _1\"></span>zza <span class=\"ff9\">i costi sos<span class=\"_ _1\"></span>tenuti per l\u2019<span class=\"_ _1\"></span>ottenimen<span class=\"_ _1\"></span>to del contratto<span class=\"_ _1\"></span> e che non avrebbe<span class=\"_ _3\"></span> </span>sostenuto <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>non <span class=\"_ _5\"> </span>lo <span class=\"_ _9\"> </span>avesse <span class=\"_ _5\"> </span>ottenuto <span class=\"_ _5\"> </span>(es. <span class=\"_ _9\"> </span>commissioni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>vendita), <span class=\"_ _5\"> </span>quando <span class=\"_ _9\"> </span>prevede <span class=\"_ _9\"> </span>di<span class=\"_ _1\"></span> recuperarli. Il <span class=\"_ _3\"></span>G<span class=\"_ _7\"></span>ruppo ca<span class=\"_ _1\"></span>pitali<span class=\"_ _1\"></span>zza <span class=\"ff9\">i costi sostenu<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>per l\u2019adempi<span class=\"_ _1\"></span>mento del <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>tto solo quando<span class=\"_ _1\"></span> </span>questi <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>diret<span class=\"_ _1\"></span>tamente <span class=\"_ _17\"></span>correlati <span class=\"_ _13\"></span>al <span class=\"_ _17\"></span>contratto, <span class=\"_ _13\"></span>consen<span class=\"_ _1\"></span>tono <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dispor<span class=\"_ _1\"></span>re <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>nuove <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>maggiori<span class=\"_ _1\"></span> risorse per gli<span class=\"_ _1\"></span> adempimenti futuri e<span class=\"_ _1\"></span> si prevede<span class=\"_ _1\"></span> che tali costi saranno<span class=\"_ _1\"></span> recuperati<span class=\"ls3\">. </span>Riconoscimento de<span class=\"_ _1\"></span>i co<span class=\"_ _1\"></span>sti<span class=\"fcf\"> </span>I <span class=\"_ _17\"></span>costi <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>riconosciuti <span class=\"_ _4\"></span>quando <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>relativi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>eni <span class=\"_ _4\"></span>e <span class=\"_ _13\"></span>servizi <span class=\"_ _4\"></span>acquistati <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>consumati nell\u2019eserci<span class=\"_ _1\"></span>zio o per ripartizion<span class=\"_ _1\"></span>e sistematica.<span class=\"ff1\"> </span>Proventi ed one<span class=\"_ _1\"></span>ri finanziar<span class=\"_ _1\"></span>i I <span class=\"_ _4\"></span>proventi <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>oneri <span class=\"_ _4\"></span>finanziari <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>competenza <span class=\"_ _7\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _7\"></span>degli <span class=\"_ _4\"></span>interessi<span class=\"_ _1\"></span> maturati <span class=\"_ _13\"></span>sul <span class=\"_ _13\"></span>valore <span class=\"_ _15\"> </span>netto <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>relative <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>utilizzando <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>tasso <span class=\"_ _13\"> </span>di interesse e<span class=\"_ _1\"></span>ffettivo, cio\u00e8 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>tasso di<span class=\"_ _1\"></span> interesse <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>rende fina<span class=\"_ _1\"></span>nziariamente eq<span class=\"_ _1\"></span>uivalenti <span class=\"_ _1\"></span>tutti i fl<span class=\"_ _1\"></span>ussi in entrata ed in usci<span class=\"_ _1\"></span>ta che compongono<span class=\"_ _1\"></span> una dete<span class=\"_ _1\"></span>rminata ope<span class=\"_ _1\"></span>razione. Dividendi I <span class=\"_ _7\"></span>dividendi <span class=\"_ _7\"></span>percepiti <span class=\"_ _4\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>rilevati <span class=\"_ _7\"></span>quando <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _4\"></span>stabil<span class=\"_ _1\"></span>ito <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>degli <span class=\"_ _4\"></span>azion<span class=\"_ _1\"></span>isti <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>ricevere <span class=\"_ _7\"></span>il pagamento. <span class=\"_ _17\"></span>I <span class=\"_ _13\"></span>dividendi <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>accon<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>sui <span class=\"_ _17\"></span>dividendi <span class=\"_ _17\"></span>pagabili <span class=\"_ _13\"></span>a <span class=\"_ _17\"></span>t<span class=\"_ _7\"></span>erzi <span class=\"_ _17\"></span>sono <span class=\"_ _13\"></span>rappresen<span class=\"_ _1\"></span>tati <span class=\"_ _17\"></span>come movimento <span class=\"_ _8\"> </span>del <span class=\"_ _34\"> </span>Patrim<span class=\"_ _1\"></span>onio <span class=\"_ _8\"> </span>Netto <span class=\"_ _34\"> </span>alla <span class=\"_ _8\"> </span>data <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _34\"> </span>sono <span class=\"_ _8\"> </span>approvati, <span class=\"_ _8\"> </span>rispettivamente,<span class=\"_ _1\"></span> dall\u2019assembl<span class=\"_ _1\"></span>ea<span class=\"ff1\"> degli azionisti.<span class=\"_ _1\"></span> </span>Imposte Le <span class=\"_ _13\"></span>imposte<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>sul<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>reddito<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _13\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _13\"></span>determina<span class=\"_ _1\"></span>te <span class=\"_ _13\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _13\"></span>stima <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> reddito imponibile e <span class=\"_ _7\"></span>in conformit\u00e0 alle disposizioni in <span class=\"_ _7\"></span>vigore; si t<span class=\"_ _7\"></span>iene<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>conto, inoltre, degli effetti derivanti dall\u2019<span class=\"_ _1\"></span>attivazione nell\u2019<span class=\"_ _1\"></span>ambito del Gruppo del<span class=\"_ _1\"></span> consolidato fiscale<span class=\"_ _1\"></span> nazional<span class=\"_ _1\"></span>e.<span class=\"ff1\"> </span>Le imposte sul reddito differite e <span class=\"_ _7\"></span>antici<span class=\"_ _1\"></span>pate <span class=\"_ _7\"></span>sono calcolate sulle differenze<span class=\"_ _1\"></span> temporanee tra <span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>valori <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>corrispo<span class=\"_ _1\"></span>ndenti <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>riconosciuti <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>fini <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>applicando <span class=\"_ _3\"></span>l\u2019aliquota <span class=\"_ _3\"></span>fiscale che <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>attende<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sar\u00e0 <span class=\"_ _13\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>vigore <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>data <span class=\"_ _17\"></span>dell\u2019annullamento <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>differenza, <span class=\"_ _17\"></span>determinata<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>sul<span class=\"_ _1\"></span>la base delle <span class=\"_ _7\"></span>aliquote fiscali previste <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>provvedime<span class=\"_ _1\"></span>nti in <span class=\"_ _7\"></span>vigore <span class=\"_ _7\"></span>o sostanzialmente in vigore <span class=\"_ _7\"></span>alla data di bilancio.  L\u2019iscrizione <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>per <span class=\"_ _13\"> </span>imposte <span class=\"_ _15\"> </span><span class=\"ff1\">anticipate <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _15\"> </span>effettuata<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>quando <span class=\"_ _13\"> </span>il <span class=\"_ _15\"> </span>loro <span class=\"_ _15\"> </span>recupero <span class=\"_ _13\"> </span>\u00e8 </span>probabile, <span class=\"_ _7\"></span>cio\u00e8 <span class=\"_ _4\"></span>quando<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>prevede <span class=\"_ _4\"></span>che <span class=\"_ _7\"></span>possano <span class=\"_ _7\"></span>rendersi <span class=\"_ _4\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>uturo <span class=\"_ _7\"></span>imponibili <span class=\"_ _7\"></span>fiscali sufficienti <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>recuperare<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>mentre <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>ssivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _7\"></span>differite <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>iscritte <span class=\"_ _7\"></span>in <span class=\"_ _4\"></span>ogn<span class=\"_ _1\"></span>i caso. La <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ecupe<span class=\"_ _1\"></span>rabilit\u00e0 <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>attivit\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _16\"></span>imposte <span class=\"_ _16\"></span>anticipate <span class=\"_ _16\"></span>viene <span class=\"_ _3\"></span>riesaminata<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ad <span class=\"_ _3\"></span>ogni <span class=\"_ _16\"></span>chiusura di periodo. Le <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rilevate <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"></span>Conte <span class=\"_ _13\"> </span>economico, <span class=\"_ _13\"> </span>ad <span class=\"_ _15\"> </span>eccezion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>di quelle <span class=\"_ _17\"></span>relative <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>voci <span class=\"_ _13\"></span>dir<span class=\"_ _1\"></span>ettamente <span class=\"_ _17\"></span>addebitate<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>o <span class=\"_ _17\"></span>accreditate <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>attraverso <span class=\"_ _17\"></span>i<span class=\"_ _7\"></span>l conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>complessivo, <span class=\"_ _19\"> </span>nei <span class=\"_ _19\"> </span>cui  casi<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>l'effetto <span class=\"_ _19\"> </span>fiscale  \u00e8 <span class=\"_ _19\"> </span>riconosciu<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>direttamente <span class=\"_ _19\"> </span>a Patrimonio <span class=\"_ _15\"> </span>netto. <span class=\"_ _15\"> </span>Le <span class=\"_ _15\"> </span>imposte<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>correnti <span class=\"_ _15\"> </span>e <span class=\"_ _19\"> </span>di<span class=\"_ _1\"></span>fferite<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>compensate <span class=\"_ _15\"> </span>quando <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>imposte <span class=\"_ _15\"> </span>sul reddito sono<span class=\"_ _1\"></span> applicate da<span class=\"_ _1\"></span>lla medesima<span class=\"_ _1\"></span> autori<span class=\"_ _1\"></span>t\u00e0 fiscale, vi \u00e8<span class=\"_ _1\"></span> un diritto<span class=\"_ _1\"></span> legale di<span class=\"_ _1\"></span> compensazione<span class=\"_ _1\"></span> ed <span class=\"ls0\">\u00e8 attesa una liqui<span class=\"_ _1\"></span>dazione del saldo ne<span class=\"_ _1\"></span>tto.  </span>Le altre <span class=\"_ _1\"></span>imposte<span class=\"_ _1\"></span> non co<span class=\"_ _1\"></span>rrelate <span class=\"_ _1\"></span>al reddi<span class=\"_ _1\"></span>to, co<span class=\"_ _1\"></span>me le<span class=\"_ _1\"></span> tasse sug<span class=\"_ _1\"></span>li im<span class=\"_ _1\"></span>mobili, sono<span class=\"_ _1\"></span> incl<span class=\"_ _1\"></span>use tr<span class=\"_ _1\"></span>a gli Altri costi opera<span class=\"_ _1\"></span>tivi.<span class=\"_ _3d\"> </span>Utile/(perdita) per azione Base L\u2019utile <span class=\"_ _7\"></span><span class=\"ff1\">(perdita) <span class=\"_ _4\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>azione <span class=\"_ _4\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>calcol<span class=\"_ _1\"></span>ato <span class=\"_ _7\"></span>dividendo <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>Risultato <span class=\"_ _7\"></span>economico <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pe<span class=\"_ _1\"></span>r </span>la <span class=\"_ _13\"></span>media <span class=\"_ _17\"></span>ponderata <span class=\"_ _13\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _13\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _13\"></span>ordinari<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"> </span>circ<span class=\"_ _1\"></span>olazione <span class=\"_ _17\"></span>durante <span class=\"_ _13\"> </span>l\u2019eserci<span class=\"_ _1\"></span>zio, <span class=\"_ _13\"> </span>escludendo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>e azioni proprie. Diluito L\u2019utile diluito per azione \u00e8 calcolato <span class=\"_ _7\"></span>dividendo il Ri<span class=\"_ _1\"></span>sultato economico del Gruppo per la media ponderata  del<span class=\"_ _1\"></span>le  azioni<span class=\"_ _1\"></span>  ordinarie <span class=\"_ _18\"> </span>in  ci<span class=\"_ _1\"></span>rcolazione  duran<span class=\"_ _1\"></span>te  l\u2019esercizi<span class=\"_ _1\"></span>o,  es<span class=\"_ _1\"></span>cludendo  l<span class=\"_ _1\"></span>e  azioni<span class=\"_ _1\"></span> proprie. <span class=\"_ _19\"> </span>Ai<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>fini <span class=\"_ _19\"> </span>del <span class=\"_ _15\"> </span>calcolo <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span>l\u2019utile <span class=\"_ _15\"> </span>diluito <span class=\"_ _19\"> </span>per <span class=\"_ _15\"> </span>azione, <span class=\"_ _19\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>media <span class=\"_ _19\"> </span><span class=\"ff1\">ponde<span class=\"_ _1\"></span>rata <span class=\"_ _15\"> </span>delle <span class=\"_ _19\"> </span>azioni<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>in<span class=\"_ _1\"></span> </span>circolazione \u00e8 <span class=\"_ _7\"></span>modificata <span class=\"_ _7\"></span>assumendo <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>conversione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>tutte le <span class=\"_ _7\"></span>potenziali <span class=\"_ _7\"></span>azioni<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>aventi <span class=\"_ _7\"></span>effetto<span class=\"_ _1\"></span> diluitivo. <span class=\"_ _15\"> </span>Il <span class=\"_ _19\"> </span>Risultato <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>azione <span class=\"_ _19\"> </span>dilui<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>non <span class=\"_ _15\"> </span>viene <span class=\"_ _19\"> </span>cal<span class=\"_ _1\"></span>colato <span class=\"_ _15\"> </span>nel <span class=\"_ _19\"> </span>caso <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>perdite<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>in <span class=\"_ _15\"> </span>quanto qualunque effetto<span class=\"_ _1\"></span> diluitivo dete<span class=\"_ _1\"></span>rminerebbe un mig<span class=\"_ _1\"></span>lioramento del R<span class=\"_ _1\"></span>isultato pe<span class=\"_ _1\"></span>r azione. Gestione dei risch<span class=\"_ _1\"></span>i L\u2019attivit\u00e0 <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>Cal<span class=\"_ _1\"></span>tagirone <span class=\"_ _7\"></span>Editore <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>sue<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>ntrollate <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _4\"></span>sottopos<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>genericamente<span class=\"_ _1\"></span> a <span class=\"_ _17\"></span>vari <span class=\"_ _4\"></span>rischi <span class=\"_ _17\"></span>finanziari:<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>mercato <span class=\"_ _17\"></span>(prezz<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>materie <span class=\"_ _4\"></span>prime <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>oscill<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span>le quotazioni <span class=\"_ _16\"></span>azionarie <span class=\"_ _16\"></span>relative <span class=\"_ _16\"></span>ai <span class=\"_ _16\"></span>t<span class=\"_ _7\"></span>itoli <span class=\"_ _16\"></span>in <span class=\"_ _3\"></span>portafogl<span class=\"_ _1\"></span>io), <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>credito, <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>tasso <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>interesse<span class=\"_ _1\"></span> e <span class=\"_ _7\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>liquidi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _7\"></span>ambiente <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>sicu<span class=\"_ _1\"></span>rezza. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>gestione <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>rischi <span class=\"_ _7\"></span>finanziari <span class=\"_ _4\"></span>si <span class=\"_ _7\"></span>svolge<span class=\"_ _1\"></span> nell\u2019ambito di precise di<span class=\"_ _1\"></span>rettive di natura organi<span class=\"_ _1\"></span>zzativa che disci<span class=\"_ _1\"></span>plinano la gestione degl<span class=\"_ _1\"></span>i stessi e il controllo di tutte le operazion<span class=\"_ _1\"></span>i che hanno stretta ril<span class=\"_ _1\"></span>evanza nella compos<span class=\"_ _1\"></span>izione delle attivit\u00e0 e passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie o comme<span class=\"_ _1\"></span>rciali. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di mercato<span class=\"_ _1\"></span> (prezzo del<span class=\"_ _1\"></span>le materie prime<span class=\"_ _1\"></span> - carta)<span class=\"ls3\">  </span> </span></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _4\"></span>esposto <span class=\"_ _4\"></span>alle <span class=\"_ _17\"></span>osci<span class=\"_ _1\"></span>llazioni <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>prezzo <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>carta, <span class=\"_ _4\"></span>materia <span class=\"_ _17\"></span>pri<span class=\"_ _1\"></span>ma <span class=\"_ _4\"></span>principale; tale rischio \u00e8 gestito a<span class=\"_ _1\"></span>ttraverso accordi<span class=\"_ _1\"></span> di fornitura con soggetti es<span class=\"_ _1\"></span>teri a condizi<span class=\"_ _1\"></span>oni di prezzo e di <span class=\"_ _3\"></span>quantit\u00e0 <span class=\"_ _16\"></span>definiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>durata <span class=\"_ _16\"></span>massima <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>6 <span class=\"_ _3\"></span><span class=\"ff9\">mesi, <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>attraverso <span class=\"_ _16\"></span>l\u2019approvvigionamento <span class=\"_ _16\"></span>presso </span>fornitori <span class=\"_ _13\"></span>dislocati <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>aree <span class=\"_ _15\"> </span>geografiche<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>differenzi<span class=\"_ _1\"></span>ate <span class=\"_ _13\"></span>in <span class=\"_ _15\"> </span>modo <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>evitare <span class=\"_ _13\"></span>i <span class=\"_ _15\"> </span>rischi <span class=\"_ _13\"></span>connessi <span class=\"_ _13\"></span>ad un\u2019eccessiva concentrazione <span class=\"_ _7\"></span>dell\u2019offerta e <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>fine <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>ottenere f<span class=\"_ _7\"></span>orniture a <span class=\"_ _4\"></span>p<span class=\"_ _1\"></span>rezzi <span class=\"_ _7\"></span>maggiormente<span class=\"_ _1\"></span> concorrenzial<span class=\"_ _1\"></span>i.   \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di prezzo<span class=\"_ _1\"></span> degli investimenti<span class=\"_ _1\"></span> in strumenti<span class=\"_ _1\"></span> rappresentativi<span class=\"_ _1\"></span> di capitale </span></span>In <span class=\"_ _5\"> </span>relazione <span class=\"_ _5\"> </span>al  r<span class=\"_ _7\"></span>ischio  di <span class=\"_ _5\"> </span>variazioni  del <span class=\"_ _5\"> </span>fair <span class=\"_ _5\"> </span>value <span class=\"_ _5\"> </span>degli <span class=\"_ _5\"> </span>investimenti <span class=\"_ _5\"> </span>in  st<span class=\"_ _7\"></span>rumenti<span class=\"_ _1\"></span> rappresentativi <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>capitale, <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _16\"></span>svolge <span class=\"_ _16\"></span>un\u2019attivit\u00e0 <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>monitoraggio <span class=\"_ _16\"></span>delle <span class=\"_ _3\"></span>variazioni <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>corso dei <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> per<span class=\"_ _1\"></span> ques<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>costante<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> ril<span class=\"_ _1\"></span>evati <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>anda<span class=\"_ _1\"></span>menti <span class=\"_ _3\"></span>delle quotazioni<span class=\"_ _1\"></span> dei<span class=\"_ _1\"></span> titoli in <span class=\"_ _1\"></span>portafoglio.<span class=\"_ _1\"></span> Sulla <span class=\"_ _3\"></span>base dei dati <span class=\"_ _1\"></span>raccolti <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>definite <span class=\"_ _1\"></span>le pol<span class=\"_ _1\"></span>itiche <span class=\"_ _1\"></span>di investimen<span class=\"_ _1\"></span>to e<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> disinvestimento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>l\u2019ob<span class=\"_ _1\"></span>iettivo <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>ottimizzare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>finanziari <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>lungo <span class=\"_ _4\"></span>period<span class=\"ff1\">o, </span>anche tenendo con<span class=\"_ _1\"></span>to della di<span class=\"_ _1\"></span>stribuzione dei divid<span class=\"_ _1\"></span>endi dell<span class=\"_ _1\"></span>e azioni in portaf<span class=\"_ _1\"></span>oglio. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di credito<span class=\"_ _1\"></span>  </span></span>I <span class=\"_ _17\"></span>crediti <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>essere<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>prevalentemente <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mmerciale.<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>In <span class=\"_ _4\"></span>generale <span class=\"_ _17\"></span>i <span class=\"_ _4\"></span>crediti sono rilevati al netto di <span class=\"_ _7\"></span>eventual<span class=\"_ _1\"></span>i svalutazioni calcolate sulla base del rischio di inadempienza della <span class=\"_ _19\"> </span>controparte  de<span class=\"_ _1\"></span>terminata <span class=\"_ _19\"> </span>considerando <span class=\"_ _19\"> </span>le <span class=\"_ _18\"> </span>informazioni <span class=\"_ _19\"> </span>disponibili <span class=\"_ _19\"> </span>s<span class=\"_ _7\"></span>ulla <span class=\"_ _19\"> </span>solvibilit\u00e0 <span class=\"_ _19\"> </span>del cliente <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>anche <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>statistiche <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>insolvenza <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>allo <span class=\"_ _7\"></span>scaduto <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>crediti. Storicamente <span class=\"_ _7\"></span>non <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>verificate <span class=\"_ _7\"></span>situazioni problematiche <span class=\"_ _7\"></span>particolarmente significative <span class=\"_ _7\"></span>per quanto <span class=\"_ _13\"></span>riguarda <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>solvibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>clientela, <span class=\"_ _13\"> </span>ci\u00f2 <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>quanto <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"> </span>politica <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo <span class=\"_ _15\"> </span>instau<span class=\"_ _1\"></span>rare rapporti <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span><span class=\"ff9\">clienti <span class=\"_ _4\"></span>dopo <span class=\"_ _4\"></span>un\u2019attenta <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>redito <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>quindi <span class=\"_ _4\"></span>entro </span>limiti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fido <span class=\"_ _4\"></span>prefissati. <span class=\"_ _7\"></span>I<span class=\"_ _7\"></span>nfine, <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>rilevano <span class=\"_ _4\"></span>posizion<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>creditorie <span class=\"_ _4\"></span>significati<span class=\"_ _1\"></span>ve <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>comportino<span class=\"_ _1\"></span> un\u2019eccessiva <span class=\"_ _5\"> </span>concentra<span class=\"_ _1\"></span>zione <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>credito. <span class=\"_ _5\"> </span>Con <span class=\"_ _5\"> </span>queste <span class=\"_ _5\"> </span>premesse <span class=\"_ _5\"> </span>si <span class=\"_ _9\"> </span>pu\u00f2 <span class=\"_ _5\"> </span>considera<span class=\"_ _1\"></span>re <span class=\"_ _5\"> </span>nel complesso, limitat<span class=\"_ _1\"></span>o il rischio di<span class=\"_ _1\"></span> credito cui il <span class=\"_ _1\"></span>Gruppo risulta esposto<span class=\"_ _1\"></span>. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di tasso<span class=\"_ _1\"></span> di interesse </span></span>Il rischi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> intere<span class=\"_ _1\"></span>sse <span class=\"_ _1\"></span>riguarda <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincipalme<span class=\"_ _1\"></span>nte il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>aumento<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>ncontrollato<span class=\"_ _1\"></span> degli <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>interessi <span class=\"_ _4\"></span>indi<span class=\"_ _1\"></span>cizzati <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>variabile <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>finanziamenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>lungo termine. I<span class=\"_ _7\"></span>l Gruppo <span class=\"_ _7\"></span>non <span class=\"_ _7\"></span>ha attualmente in <span class=\"_ _7\"></span>essere <span class=\"_ _7\"></span>finanziamenti passivi <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>lungo termine<span class=\"_ _3d\"> </span>e <span class=\"_ _16\"></span><span class=\"ff9\">presenta <span class=\"_ _3\"></span>una <span class=\"_ _16\"></span>esposizione <span class=\"_ _16\"></span>al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _3\"></span>sull\u2019ind<span class=\"_ _1\"></span>ebitamento <span class=\"_ _16\"></span>a <span class=\"_ _3\"></span>breve <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>importo </span>non rilevante.<span class=\"_ _1\"></span> \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di li<span class=\"_ _1\"></span>quidit\u00e0 </span></span>Il <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"></span>di <span class=\"_ _15\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _15\"> </span>col<span class=\"_ _1\"></span>legato <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>difficolt\u00e0 <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>reperire <span class=\"_ _13\"> </span>f<span class=\"_ _7\"></span>ondi <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>far <span class=\"_ _13\"></span>fronte <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>ogni momento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>proprie <span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>bligazioni<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore <span class=\"_ _3\"></span>dispone <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>ritiene pertanto il rischio<span class=\"_ _1\"></span> non signi<span class=\"_ _1\"></span>ficativo per il Gruppo. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio ambiente e<span class=\"_ _1\"></span> sicurezza </span></span>Il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>Caltagirone <span class=\"_ _13\"></span>E<span class=\"_ _1\"></span>ditore <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>continu<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>ricerca <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>soluzion<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>ridurre <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>consumi<span class=\"_ _1\"></span> energetici. <span class=\"_ _7\"></span>Negli <span class=\"_ _7\"></span>ultimi <span class=\"_ _7\"></span>anni <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>stati <span class=\"_ _7\"></span>effettuati <span class=\"_ _7\"></span>interventi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>-lamping <span class=\"_ _7\"></span>nelle <span class=\"_ _7\"></span>diverse <span class=\"_ _7\"></span>sedi <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> gruppo e <span class=\"_ _7\"></span>in particolare negli<span class=\"_ _1\"></span> stabilimenti produttivi, attraverso la sostituzione di fonti luminose con <span class=\"_ _17\"></span>soluzioni <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>basso <span class=\"_ _17\"></span>consumo <span class=\"_ _17\"></span>(led) <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span><span class=\"ff9\">l\u2019<span class=\"_ _1\"></span>adozione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>soluzioni <span class=\"_ _17\"></span>automatiche <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>spegnimento<span class=\"_ _3\"></span> </span>(sensori <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>movimento<span class=\"_ _1\"></span>); <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>avviati <span class=\"_ _4\"></span>progr<span class=\"_ _1\"></span>ammi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>razionalizzazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>dell\u2019<span class=\"_ _1\"></span>utilizzo <span class=\"_ _4\"></span>delle diverse utenze. Le <span class=\"_ _4\"></span>aree <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>rischio <span class=\"_ _7\"></span>relative <span class=\"_ _4\"></span>alla <span class=\"_ _7\"></span>tutela <span class=\"_ _4\"></span>della <span class=\"_ _7\"></span>sicurezza <span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>salute <span class=\"_ _7\"></span>dei <span class=\"_ _4\"></span>lavoratori <span class=\"_ _7\"></span>sono gestite nel rigoroso<span class=\"_ _1\"></span> rispetto del<span class=\"_ _1\"></span>le norme di legge<span class=\"_ _1\"></span> e regolamen<span class=\"_ _1\"></span>tari. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischi relativi all<span class=\"_ _1\"></span>a sicurezza info<span class=\"_ _1\"></span>rmatica (Cyberse<span class=\"_ _1\"></span>curity) </span></span>La sicurezza <span class=\"_ _7\"></span>informatica \u00e8 senza <span class=\"_ _7\"></span>dubbio uno <span class=\"_ _7\"></span>dei maggiori rischi degli <span class=\"_ _7\"></span>ultimi periodi, <span class=\"_ _7\"></span>in<span class=\"_ _1\"></span> particolare <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>quanto <span class=\"_ _13\"></span>riguarda <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>tematiche <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cyber <span class=\"_ _13\"></span>security <span class=\"_ _13\"></span>&amp; <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>pri<span class=\"_ _1\"></span>vacy. <span class=\"_ _13\"></span>Il <span class=\"_ _13\"> </span>crescente utilizzo <span class=\"_ _16\"></span>dei <span class=\"_ _3\"></span>sistemi <span class=\"_ _16\"></span>informatici <span class=\"_ _16\"></span>aumenta <span class=\"_ _16\"></span>infatti <span class=\"_ _16\"></span>l'esposizione <span class=\"_ _16\"></span>della <span class=\"_ _16\"></span>Societ\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>diverse tipologie <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>rischi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>relativi <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>sicurezza <span class=\"_ _17\"></span>info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>ca. <span class=\"_ _17\"></span>Il <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _17\"></span>significativo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>rischio <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>attac<span class=\"_ _7\"></span>chi informatici che costituisce una minaccia <span class=\"_ _7\"></span>per il Gruppo. Il <span class=\"_ _7\"></span>rischio \u00e8 rappresentato da <span class=\"_ _7\"></span>potenzi<span class=\"_ _1\"></span>ali perdite <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>dati <span class=\"_ _16\"></span>con <span class=\"_ _3\"></span>possibili <span class=\"_ _16\"></span>impatti <span class=\"_ _3\"></span>significa<span class=\"_ _1\"></span>tivi <span class=\"_ _16\"></span>sulle <span class=\"_ _16\"></span>gestione <span class=\"_ _3\"></span>della <span class=\"_ _16\"></span>privacy, <span class=\"_ _3\"></span>ev<span class=\"_ _1\"></span>entuali <span class=\"_ _16\"></span>interruzioni dell\u2019attivit\u00e0 <span class=\"_ _1\"></span>opera<span class=\"_ _1\"></span>tiva <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nseguenti <span class=\"_ _1\"></span>danni <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>eputa<span class=\"ff1\">zi<span class=\"_ _1\"></span>onali. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _3\"></span>sta attua<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>prog<span class=\"_ _1\"></span>ressivo </span>potenziamento <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>infrastruttu<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>informatiche, <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>rafforzamento <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>sistemi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>protezione, <span class=\"_ _17\"></span>il costante aggiornamen<span class=\"_ _1\"></span>to delle procedure interne e la continua formazion<span class=\"_ _1\"></span>e del personale<span class=\"_ _1\"></span> per il rafforzamento del<span class=\"_ _1\"></span>la cultura aziendal<span class=\"_ _1\"></span>e sulle tematiche in a<span class=\"_ _1\"></span>mbito cyber<span class=\"_ _1\"></span> security.  Uso di stime La  p<span class=\"_ _1\"></span>redisposizi<span class=\"_ _1\"></span>one  del<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>Bilancio  consol<span class=\"_ _1\"></span>idato <span class=\"_ _19\"> </span>richiede  da <span class=\"_ _19\"> </span>parte  degl<span class=\"_ _1\"></span>i  A<span class=\"_ _1\"></span>mministrato<span class=\"_ _1\"></span>ri l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>d<span class=\"_ _7\"></span>i <span class=\"_ _1\"></span>principi<span class=\"_ _1\"></span> e <span class=\"_ _3\"></span>metodologie <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>che, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>talune <span class=\"_ _3\"></span>circostanze, <span class=\"_ _3\"></span>si ba<span class=\"_ _1\"></span>sano <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>diff<span class=\"_ _7\"></span>icili<span class=\"_ _1\"></span> e <span class=\"_ _4\"></span>sogget<span class=\"_ _1\"></span>tive <span class=\"_ _7\"></span>valutazioni <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>stime <span class=\"_ _4\"></span>ba<span class=\"_ _1\"></span>sate <span class=\"_ _7\"></span>sull\u2019esperienza <span class=\"_ _7\"></span>storica <span class=\"_ _7\"></span>ed <span class=\"_ _4\"></span>assunzion<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>che <span class=\"_ _7\"></span>vengono <span class=\"_ _7\"></span>di volta  in  volta  con<span class=\"_ _1\"></span>sidera<span class=\"_ _1\"></span>te  ragionevoli<span class=\"_ _1\"></span>  e  real<span class=\"_ _1\"></span>istiche  in  funzi<span class=\"_ _1\"></span>one  delle  r<span class=\"_ _1\"></span>elative  circostan<span class=\"_ _1\"></span>ze.<span class=\"_ _1\"></span> L\u2019applicazi<span class=\"_ _1\"></span>one di tali <span class=\"_ _7\"></span>stim<span class=\"_ _1\"></span>e ed assunzioni influenza gli importi<span class=\"_ _1\"></span> riportati negli schemi<span class=\"_ _1\"></span> di bilancio, quali la Situazi<span class=\"_ _1\"></span>one Patrimoniale-Finanziaria<span class=\"_ _1\"></span>, il Conto Economico Consol<span class=\"_ _1\"></span>idato ed il Rendi<span class=\"_ _1\"></span>conto Finanziario Consolidato, nonch\u00e9 l\u2019informativa fornita. <span class=\"_ _7\"></span>I risultati finali delle <span class=\"_ _7\"></span>poste <span class=\"_ _7\"></span>di bilancio per le <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>state u<span class=\"_ _1\"></span>tilizzate <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>suddette s<span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>assunzioni <span class=\"_ _1\"></span>possono <span class=\"_ _1\"></span>diffe<span class=\"_ _1\"></span>rire <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>quelli<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riportati<span class=\"_ _1\"></span> nei <span class=\"_ _7\"></span>bilanci <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>causa <span class=\"_ _4\"></span>d<span class=\"ff9\">ell\u2019incertezza <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>caratteriz<span class=\"_ _1\"></span>za <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>assunzioni <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>cond<span class=\"_ _1\"></span>izioni <span class=\"_ _7\"></span>sulle <span class=\"_ _4\"></span>quali <span class=\"_ _7\"></span>si </span>basano le stime. <span class=\"_ _1\"></span> I <span class=\"_ _7\"></span>principi <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span>tabili <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>le <span class=\"_ _4\"></span>voci <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>bilancio <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>richied<span class=\"_ _1\"></span>ono <span class=\"_ _7\"></span>pi\u00f9 <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>altri <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>maggiore <span class=\"_ _7\"></span>soggettivit\u00e0 nell\u2019el<span class=\"_ _1\"></span>aborazione <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>stime<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>qual<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>cambiamen<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>nell<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>condizion<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>sottostanti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>le assunzioni  utilizzate<span class=\"_ _1\"></span>  potrebbe  avere<span class=\"_ _1\"></span>  un  impatto  signi<span class=\"_ _1\"></span>ficativo  sul  Bilancio  consolidato<span class=\"_ _1\"></span>  del<span class=\"_ _1\"></span> Gruppo sono i segue<span class=\"_ _1\"></span>nti: \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">B<span class=\"_ _1\"></span>eni <span class=\"_ _3\"></span>immateriali <span class=\"_ _16\"></span>aventi <span class=\"_ _16\"></span>vita <span class=\"_ _3\"></span>indefinita<span class=\"ff1\">: <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _16\"></span>immateriali <span class=\"_ _3\"></span>a <span class=\"_ _16\"></span>vita <span class=\"_ _3\"></span>utile <span class=\"_ _3\"></span>indefinita <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>almeno </span></span></span>una <span class=\"_ _4\"></span>volta <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>anno<span class=\"ff1\"> <span class=\"_ _4\"></span>oggetto <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>verifica <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>fine <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>accerta<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>l'esistenza <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _4\"></span>riduzioni <span class=\"_ _4\"></span>di </span>valore <span class=\"_ _15\"> </span>da <span class=\"_ _15\"> </span>rilevare <span class=\"_ _15\"> </span>a <span class=\"_ _13\"> </span>conto <span class=\"_ _15\"> </span>economico. <span class=\"_ _15\"> </span>In <span class=\"_ _15\"> </span>particol<span class=\"_ _1\"></span>are, <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>oggetto <span class=\"_ _15\"> </span>compo<span class=\"_ _1\"></span>rta <span class=\"_ _15\"> </span>la determinazione del<span class=\"_ _1\"></span> valore recuperabile dell<span class=\"_ _1\"></span>e CGU cui sono allocate le <span class=\"_ _7\"></span>attivi<span class=\"_ _1\"></span>ta immateriali a<span class=\"_ _1\"></span> vita <span class=\"_ _7\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>indefinita<span class=\"_ _1\"></span> mediante la <span class=\"_ _7\"></span>stima del relativ<span class=\"_ _7\"></span>o valore recuperabile, pari <span class=\"_ _7\"></span>al maggiore tra <span class=\"_ _7\"></span>il valore d'uso e <span class=\"_ _7\"></span>il fair value al net<span class=\"_ _7\"></span>to dei costi di <span class=\"_ _7\"></span>dismissi<span class=\"_ _1\"></span>one; qualora tale valore recuperabile risulti <span class=\"_ _19\"> </span>inferiore <span class=\"_ _19\"> </span>al  valo<span class=\"_ _1\"></span>re <span class=\"_ _19\"> </span>contabile <span class=\"_ _18\"> </span>delle <span class=\"_ _19\"> </span>CGU, <span class=\"_ _19\"> </span>si  deve<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>procedere <span class=\"_ _18\"> </span>ad <span class=\"_ _19\"> </span>una <span class=\"_ _18\"> </span>svalutazion<span class=\"_ _1\"></span>e dell'avviamento<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>allocato <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>stesse <span class=\"_ _13\"></span>e, <span class=\"_ _13\"> </span>per <span class=\"_ _15\"> </span>l'eventual<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>eccedenza, <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>altre <span class=\"_ _13\"></span>attivit\u00e0. <span class=\"_ _13\"></span>La determinazione <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>valore <span class=\"_ _15\"> </span>recuperabile <span class=\"_ _19\"> </span>delle<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>CGU <span class=\"_ _15\"> </span>comporta <span class=\"_ _19\"> </span>l'assun<span class=\"_ _1\"></span>zione <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>stime <span class=\"_ _19\"> </span>che<span class=\"_ _3\"></span> dipendono <span class=\"_ _17\"></span>da <span class=\"_ _4\"></span>fattori <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>possono<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>cambiare <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tempo, <span class=\"_ _17\"></span>con <span class=\"_ _4\"></span>potenziali <span class=\"_ _17\"></span>conseguenti <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>ffetti anche significativi <span class=\"_ _1\"></span>rispetto alle valutazi<span class=\"_ _1\"></span>oni effettua<span class=\"_ _1\"></span>te dagli Ammini<span class=\"_ _1\"></span>stratori. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">S<span class=\"_ _1\"></span>valutazione <span class=\"_ _16\"></span>degli <span class=\"_ _16\"></span>att<span class=\"_ _7\"></span>ivi <span class=\"_ _16\"></span>immobilizzati<span class=\"ff1 ls3\">: <span class=\"_ _16\"></span><span class=\"ls0\">in <span class=\"_ _3\"></span>accordo <span class=\"_ _16\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _16\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _16\"></span>applicati <span class=\"_ _16\"></span>dal <span class=\"_ _16\"></span>G<span class=\"_ _7\"></span>ruppo, </span></span></span></span>le attivit\u00e0 <span class=\"_ _1\"></span>materiali<span class=\"_ _1\"></span> e immateri<span class=\"_ _1\"></span>ali con <span class=\"_ _1\"></span>vita definita <span class=\"_ _1\"></span>sono og<span class=\"_ _1\"></span>getto di ve<span class=\"_ _1\"></span>rifica al <span class=\"_ _1\"></span>fine di<span class=\"_ _1\"></span> accertare<span class=\"_ _1\"></span> se si si<span class=\"_ _1\"></span>a verifica<span class=\"_ _1\"></span>ta una<span class=\"_ _1\"></span> ridu<span class=\"_ _1\"></span>zione di <span class=\"_ _1\"></span>valore, che<span class=\"_ _1\"></span> va<span class=\"_ _1\"></span> rilevata<span class=\"_ _1\"></span> tramite<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>svalutazione, q<span class=\"_ _1\"></span>uando<span class=\"_ _1\"></span> sussistono <span class=\"_ _16\"></span>indicatori <span class=\"_ _16\"></span>che <span class=\"_ _16\"></span>facciano <span class=\"_ _16\"></span>prevedere <span class=\"_ _16\"></span>difficolta <span class=\"_ _16\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _16\"></span>recupero <span class=\"_ _3\"></span>del <span class=\"_ _16\"></span>relative <span class=\"_ _16\"></span>valore <span class=\"_ _16\"></span>netto cantabile <span class=\"_ _16\"></span>tramite <span class=\"_ _3\"></span>l'uso. <span class=\"_ _3\"></span>La <span class=\"_ _16\"></span>verifica <span class=\"_ _3\"></span>dell'esistenza<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>suddetti <span class=\"_ _16\"></span>indicatori <span class=\"_ _3\"></span>richiede <span class=\"_ _16\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>degli amministratori  l'esercizi<span class=\"_ _1\"></span>o  di  valutazioni  soggettive  basate  sulle  informazioni  disponibil<span class=\"_ _1\"></span>i all'interno del Gruppo e dal mercato, nonch\u00e9 <span class=\"_ _7\"></span>dall'esperienza<span class=\"_ _1\"></span> storica. lnoltre, qualora venga determinate <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>pos<span class=\"_ _1\"></span>sa <span class=\"_ _19\"> </span>essersi <span class=\"_ _19\"> </span>gene<span class=\"_ _1\"></span>rata <span class=\"_ _19\"> </span>una <span class=\"_ _19\"> </span>p<span class=\"_ _1\"></span>otenziale <span class=\"_ _19\"> </span>riduzione <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>valore, <span class=\"_ _19\"> </span>i<span class=\"_ _7\"></span>l <span class=\"_ _19\"> </span>Gruppo precede alla <span class=\"_ _1\"></span>deter<span class=\"_ _1\"></span>minazione del<span class=\"_ _1\"></span>la stessa<span class=\"_ _1\"></span> utilizzan<span class=\"_ _1\"></span>do tecniche<span class=\"_ _1\"></span> valutative<span class=\"_ _1\"></span> rit<span class=\"_ _1\"></span>enute idonee.<span class=\"_ _1\"></span> La corretta i<span class=\"_ _1\"></span>dentificazione<span class=\"_ _1\"></span> deg<span class=\"_ _1\"></span>li elementi<span class=\"_ _1\"></span> indicato<span class=\"_ _1\"></span>ri d<span class=\"_ _1\"></span>ell'esistenza di<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>poten<span class=\"_ _1\"></span>ziale ri<span class=\"_ _1\"></span>duzione di<span class=\"_ _3d\"> </span>valore, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>le <span class=\"_ _16\"></span>stime <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _16\"></span>delle <span class=\"_ _3\"></span>stesse <span class=\"_ _3\"></span>dipendono <span class=\"_ _3\"></span>da <span class=\"_ _16\"></span>fattori <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>possono variare nel tempo i<span class=\"_ _1\"></span>nfluenzando le val<span class=\"_ _1\"></span>utazioni e s<span class=\"_ _1\"></span>time effettuate dagl<span class=\"_ _1\"></span>i Ammi<span class=\"_ _1\"></span>nistratori.<span class=\"ff8\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">A<span class=\"_ _1\"></span>mmortamento <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>immobi<span class=\"_ _1\"></span>lizzazioni<span class=\"_ _1\"></span>:<span class=\"ff1\"> <span class=\"_ _13\"></span>l'ammor<span class=\"_ _1\"></span>tamento <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>immobil<span class=\"_ _1\"></span>izzazioni <span class=\"_ _17\"></span>costituisce </span></span></span>un costo <span class=\"_ _7\"></span>rilevante <span class=\"_ _7\"></span>per il <span class=\"_ _7\"></span>Gruppo. II<span class=\"_ _7\"></span> costo <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>immo<span class=\"_ _1\"></span>bili, impianti <span class=\"_ _7\"></span>e m<span class=\"_ _7\"></span>acchinar<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>ammortizzato<span class=\"_ _1\"></span> a <span class=\"_ _4\"></span>quote<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cos<span class=\"_ _1\"></span>tanti <span class=\"_ _7\"></span>lungo <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _7\"></span>stimata <span class=\"_ _4\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>elativi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cespiti.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>La<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>vita<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>utile <span class=\"_ _7\"></span>economica <span class=\"_ _7\"></span>delle immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _a\"> </span>del <span class=\"_ _9\"> </span>Gruppo <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>determinata <span class=\"_ _9\"> </span>dagli <span class=\"_ _a\"> </span>amministratori <span class=\"_ _9\"> </span>nel <span class=\"_ _9\"> </span>moment<span class=\"_ _7\"></span>o <span class=\"_ _9\"> </span>in <span class=\"_ _a\"> </span>cui l'immobilizzazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _17\"></span>acquista<span class=\"_ _1\"></span>ta; <span class=\"_ _17\"></span>essa<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _4\"></span>basata <span class=\"_ _17\"></span>sull<span class=\"_ _1\"></span>'esperienza <span class=\"_ _4\"></span>storica <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>analoghe immobilizzazi<span class=\"_ _1\"></span>oni, <span class=\"_ _21\"> </span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>mercato<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>e <span class=\"_ _14\"> </span>anticipazioni<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>riguardanti <span class=\"_ _14\"> </span>eventi <span class=\"_ _21\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>che<span class=\"_ _1\"></span> potrebbero <span class=\"_ _13\"></span>ave<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>impatto <span class=\"_ _13\"></span>sulla <span class=\"_ _17\"></span>vita <span class=\"_ _13\"></span>utile,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>quali<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>variazioni<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>nella <span class=\"_ _17\"></span>tecnologia. <span class=\"_ _13\"></span>Pertan<span class=\"_ _1\"></span>to, l'effettiva <span class=\"_ _8\"> </span>vi<span class=\"_ _1\"></span>ta <span class=\"_ _8\"> </span>econo<span class=\"_ _1\"></span>mica <span class=\"_ _8\"> </span>pu\u00f2 <span class=\"_ _8\"> </span>differi<span class=\"_ _1\"></span>re <span class=\"_ _8\"> </span>dalla <span class=\"_ _2\"> </span>vita <span class=\"_ _8\"> </span>utile <span class=\"_ _8\"> </span>stimata<span class=\"_ _1\"></span>. <span class=\"_ _8\"> </span>II <span class=\"_ _2\"> </span>G<span class=\"_ _7\"></span>ruppo <span class=\"_ _2\"> </span>valuta periodicamente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbiamenti <span class=\"_ _3\"></span>tecnologici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>settore,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>oneri di <span class=\"_ _3\"></span>smantellamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>i<span class=\"_ _7\"></span>l <span class=\"_ _1\"></span>valore<span class=\"_ _1\"></span> di <span class=\"_ _13\"></span>recupero <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>aggiorn<span class=\"_ _1\"></span>are <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>residua <span class=\"_ _13\"></span>vita <span class=\"_ _13\"></span>uti<span class=\"_ _1\"></span>le. <span class=\"_ _13\"></span>Tale <span class=\"_ _13\"></span>aggiornamento <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>riodico <span class=\"_ _13\"></span>potrebbe<span class=\"_ _1\"></span> comportare <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>variazio<span class=\"_ _1\"></span>ne <span class=\"_ _13\"></span>nel <span class=\"_ _13\"> </span>periodo <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>ammortamento <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>quindi <span class=\"_ _13\"></span>anche <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>quota <span class=\"_ _13\"></span>di ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>degli esercizi futuri. <span class=\"_ _7\"></span>Le stime<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>e le <span class=\"_ _7\"></span>assunzioni sono <span class=\"_ _7\"></span>periodic<span class=\"_ _1\"></span>amente riviste <span class=\"_ _7\"></span>e gli effetti di ciascuna<span class=\"_ _1\"></span> variazion<span class=\"_ _1\"></span>e sono iscritti a conto econo<span class=\"_ _1\"></span>mico. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">Impos<span class=\"_ _1\"></span>te:<span class=\"ff1\"> <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>imposte <span class=\"_ _1\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _1\"></span>(correnti <span class=\"_ _3\"></span>e di<span class=\"_ _1\"></span>fferite<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>determinate <span class=\"_ _3\"></span>secondo <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>pruden<span class=\"_ _1\"></span>te </span></span></span>interpretazione <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>normative <span class=\"_ _16\"></span>fiscali <span class=\"_ _16\"></span>vigenti. <span class=\"_ _16\"></span>Questo <span class=\"_ _3\"></span>processo <span class=\"_ _16\"></span>comporta <span class=\"_ _16\"></span>talvolta <span class=\"_ _16\"></span>complesse stime <span class=\"_ _7\"></span>nella <span class=\"_ _4\"></span>deter<span class=\"_ _1\"></span>minazione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>reddito<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>imponi<span class=\"_ _1\"></span>bile <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>differenze <span class=\"_ _7\"></span>temporanee <span class=\"_ _7\"></span>deducibili ed <span class=\"_ _4\"></span>imponibil<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>tra <span class=\"_ _7\"></span>valori <span class=\"_ _4\"></span>contabili<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>fiscali<span class=\"_ _1\"></span>. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>rticolare, <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>recuperabilit\u00e0 delle attivit\u00e0 per imposte differite, rilevate in relazione sia alle perdite fiscal<span class=\"_ _1\"></span>i utilizzabili negli esercizi <span class=\"_ _17\"></span>successivi, <span class=\"_ _17\"></span>sia <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>differenze <span class=\"_ _17\"></span>temporanee <span class=\"_ _17\"></span>deducibi<span class=\"_ _1\"></span>li, <span class=\"_ _17\"></span>tiene <span class=\"_ _17\"></span>canto <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>st<span class=\"_ _7\"></span>ima <span class=\"_ _17\"></span>dei redditi imponibil<span class=\"_ _1\"></span>i futuri attesi<span class=\"_ _1\"></span>. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">Fo<span class=\"_ _1\"></span>ndi:<span class=\"ff1\"> gli accantona<span class=\"_ _1\"></span>menti rela<span class=\"_ _1\"></span>tivi a<span class=\"_ _1\"></span> contenziosi so<span class=\"_ _1\"></span>no frutto di<span class=\"_ _1\"></span> un processo<span class=\"_ _1\"></span> che si<span class=\"_ _1\"></span> basa sulla </span></span></span>valutazione <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _19\"> </span>proba<span class=\"_ _1\"></span>bilit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>soccombenza. <span class=\"_ _15\"> </span>Coerentemente <span class=\"_ _19\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>quanto <span class=\"_ _15\"> </span>disposto <span class=\"_ _19\"> </span>dai principi <span class=\"_ _13\"></span>contabil<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>internazionali<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>iscritti <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>accantonamenti <span class=\"_ _13\"></span>relativi <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>quei<span class=\"_ _1\"></span> contenziosi il cui esito<span class=\"_ _1\"></span> di soccombenza<span class=\"_ _1\"></span> \u00e8 stimato<span class=\"_ _1\"></span> come probabi<span class=\"_ _1\"></span>le. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">R<span class=\"_ _1\"></span>iduzione di <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>delle <span class=\"_ _7\"></span>attivit\u00e0 finanziarie<span class=\"ff1\">: <span class=\"_ _7\"></span>sotto <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>modello previsto <span class=\"_ _7\"></span>dall'IFRS 9, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>perdita </span></span></span>attesa <span class=\"_ _1\"></span>viene<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>definita<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>somma <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>attese <span class=\"_ _1\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>dagli <span class=\"_ _3\"></span>eventi <span class=\"_ _1\"></span>di <span class=\"ff8\">de<span class=\"_ _1\"></span>fault<span class=\"ff1\"> <span class=\"_ _3\"></span>che </span></span>possono <span class=\"_ _15\"> </span>colpire <span class=\"_ _19\"> </span>lo <span class=\"_ _15\"> </span>strumento <span class=\"_ _15\"> </span>finanziario <span class=\"_ _19\"> </span>su<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>un <span class=\"_ _19\"> </span>determinate<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>orizzonte <span class=\"_ _19\"> </span>t<span class=\"_ _1\"></span>emporale; <span class=\"_ _15\"> </span>ci<span class=\"_ _7\"></span>\u00f2 <span class=\"_ _19\"> </span>si concretizza <span class=\"_ _13\"> </span>nella <span class=\"_ _15\"> </span>rilevazione <span class=\"_ _13\"></span>della <span class=\"_ _15\"> </span>perdita <span class=\"_ _15\"> </span>attesa <span class=\"_ _13\"></span>sia <span class=\"_ _15\"> </span>utilizzando <span class=\"_ _13\"> </span>dati <span class=\"_ _15\"> </span>passati <span class=\"_ _15\"> </span>e <span class=\"_ _13\"> </span>presenti, nonche <span class=\"_ _4\"></span>informa<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>in <span class=\"_ _7\"></span>merito <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>cir<span class=\"_ _1\"></span>costanze <span class=\"_ _7\"></span>future <span class=\"_ _4\"></span>(forward <span class=\"_ _4\"></span>loo<span class=\"_ _1\"></span>king). <span class=\"_ _4\"></span>Tal<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>modell<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span><span class=\"ls9\">\u00e8 <span class=\"_ _4\"></span></span>stato<span class=\"_ _1\"></span> applicato alle attivit\u00e0<span class=\"_ _1\"></span> finanziarie iscrit<span class=\"_ _1\"></span>te al costo a<span class=\"_ _1\"></span>mmortizzato. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">B<span class=\"_ _1\"></span>enefici <span class=\"_ _14\"> </span>ai <span class=\"_ _21\"> </span>dipend<span class=\"_ _1\"></span>enti<span class=\"ff1\">: <span class=\"_ _21\"> </span>gl<span class=\"_ _1\"></span>i <span class=\"_ _14\"> </span>accantonamenti <span class=\"_ _14\"> </span>connessi <span class=\"_ _14\"> </span>ai <span class=\"_ _21\"> </span>benefici <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>dipendenti <span class=\"_ _21\"> </span>sono<span class=\"_ _1\"></span> </span></span></span>determinati sul<span class=\"_ _1\"></span>la base<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>ipotesi <span class=\"_ _1\"></span>attuariali; <span class=\"_ _1\"></span>le varia<span class=\"_ _3\"></span>zioni di tali i<span class=\"_ _1\"></span>potesi po<span class=\"_ _1\"></span>trebbero ave<span class=\"_ _1\"></span>re e<span class=\"_ _1\"></span>ffetti significativi su <span class=\"_ _1\"></span>tale voc<span class=\"ls9\">e.</span> Le stime <span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>e assunzi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>sono rivis<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span>riodicamente <span class=\"_ _1\"></span>e gl<span class=\"_ _1\"></span>i e<span class=\"_ _1\"></span>ffetti di<span class=\"_ _1\"></span> ogni va<span class=\"_ _1\"></span>riazi<span class=\"_ _1\"></span>one sono <span class=\"_ _1\"></span>riflessi<span class=\"_ _1\"></span> nel <span class=\"_ _4\"></span>Conto <span class=\"_ _17\"></span>Econo<span class=\"_ _1\"></span>mico <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>nel <span class=\"_ _17\"></span>Conto <span class=\"_ _4\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Complessivo, <span class=\"_ _4\"></span>qualora <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>stessa<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>nteressi <span class=\"_ _4\"></span>solo quel periodo. Nel caso in cui la revisione interessi<span class=\"_ _1\"></span> periodi sia cor<span class=\"_ _7\"></span>renti sia futuri (ad esempio la revisione <span class=\"_ _4\"></span>della <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _17\"></span>delle <span class=\"_ _4\"></span>immobilizzazioni), <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>variazione <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>rilevata<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>periodo <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _4\"></span>la revisione viene e<span class=\"_ _1\"></span>ffettuata e nei <span class=\"_ _1\"></span>relativi periodi <span class=\"_ _1\"></span>futuri. Cambiamenti di principi contabili, errori e cambiamenti di stima I <span class=\"_ _1\"></span><span class=\"ff9 ls0\">pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _3\"></span>contabili <span class=\"_ _1\"></span>adottati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>modifica<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>period<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>all\u2019al<span class=\"_ _1\"></span>tro <span class=\"_ _1\"></span>solo <span class=\"_ _3\"></span>se il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cambiamento </span>\u00e8 <span class=\"_ _7\"></span>richiesto <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>principio <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>contribuisce <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>fornire <span class=\"_ _7\"></span>informazioni<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>maggiormente <span class=\"_ _7\"></span>attendibili<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e rilevanti <span class=\"_ _19\"> </span>degli <span class=\"_ _19\"> </span>effetti <span class=\"_ _19\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>operazioni <span class=\"_ _19\"> </span>compiute <span class=\"_ _15\"> </span>sulla <span class=\"_ _19\"> </span>Situazione <span class=\"_ _19\"> </span>Patrimoniale, <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span>risultato economico o sui <span class=\"_ _1\"></span>flussi finanzi<span class=\"_ _1\"></span>ari dell\u2019impresa.<span class=\"ff1\"> </span>I <span class=\"_ _2c\"> </span>cambiamenti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>principi <span class=\"_ _34\"> </span>contabili <span class=\"_ _2c\"> </span>sono <span class=\"_ _34\"> </span>contabilizzati <span class=\"_ _2c\"> </span>retroattiva<span class=\"_ _1\"></span>mente <span class=\"_ _34\"> </span>con l\u2019imputazione del<span class=\"_ _1\"></span>l\u2019effetto <span class=\"_ _1\"></span>a Patrimonio<span class=\"_ _1\"></span> Netto<span class=\"_ _1\"></span> d\u2019apertura per<span class=\"_ _1\"></span> il pi\u00f9<span class=\"_ _1\"></span> remoto<span class=\"_ _1\"></span> dei periodi<span class=\"_ _1\"></span> presentati<span class=\"_ _1\"></span>. Gli <span class=\"_ _16\"></span>altri <span class=\"_ _3\"></span>importi <span class=\"_ _16\"></span>comparativi <span class=\"_ _16\"></span>indicati <span class=\"_ _16\"></span>per <span class=\"_ _3\"></span>ciascun <span class=\"_ _16\"></span>periodo <span class=\"_ _16\"></span>precedente <span class=\"_ _16\"></span>vengono <span class=\"_ _16\"></span>p<span class=\"_ _7\"></span>arimenti <span class=\"_ _16\"></span>rettificati<span class=\"_ _1\"></span> come <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>nuovo <span class=\"_ _19\"> </span>princi<span class=\"_ _1\"></span>pio <span class=\"_ _19\"> </span>fosse <span class=\"_ _19\"> </span>stato <span class=\"_ _19\"> </span>applicat<span class=\"_ _1\"></span>o <span class=\"_ _19\"> </span>sin <span class=\"_ _19\"> </span>dall\u2019ini<span class=\"_ _1\"></span>zio. <span class=\"_ _19\"> </span>L\u2019approccio <span class=\"_ _19\"> </span>prospettico <span class=\"_ _19\"> </span>\u00e8<span class=\"_ _1\"></span> effettuato solo<span class=\"_ _1\"></span> quando risulta imp<span class=\"_ _1\"></span>raticabile ricostr<span class=\"_ _1\"></span>uire l\u2019informazione<span class=\"_ _1\"></span> comparativa.<span class=\"ff1\"> </span>L\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>un  pri<span class=\"_ _1\"></span>ncipio <span class=\"_ _19\"> </span>contabile <span class=\"_ _19\"> </span>nuovo <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>modificato <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>contabilizzata<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>come richiesto  dal  prin<span class=\"_ _1\"></span>cipio  stesso.  S<span class=\"_ _1\"></span>e  il  princi<span class=\"_ _1\"></span>pio  non  di<span class=\"_ _1\"></span>sciplina <span class=\"_ _18\"> </span>le  modalit\u00e0  di  transizi<span class=\"_ _1\"></span>one,  il cambiamento \u00e8 cont<span class=\"_ _1\"></span>abilizzato secondo il<span class=\"_ _1\"></span> metodo retroa<span class=\"_ _1\"></span>ttivo o, se impra<span class=\"_ _1\"></span>ticabi<span class=\"_ _1\"></span>le, prospettico. Nel <span class=\"_ _4\"></span>caso<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>errori<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>rilevan<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>si <span class=\"_ _7\"></span>applica <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>stesso<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>rattamento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _4\"></span>cambiamen<span class=\"_ _1\"></span>ti nei <span class=\"_ _16\"></span>principi <span class=\"_ _16\"></span>cont<span class=\"_ _7\"></span>abili<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>illustrato <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>precedenza. <span class=\"_ _3\"></span>Nel <span class=\"_ _16\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>errori <span class=\"_ _3\"></span>non <span class=\"_ _16\"></span>rilevanti <span class=\"_ _16\"></span>la <span class=\"_ _3\"></span>contabilizzazione \u00e8 effettuata a Con<span class=\"_ _1\"></span>to Economico nel<span class=\"_ _1\"></span> periodo in cui<span class=\"_ _1\"></span> l\u2019errore \u00e8 ri<span class=\"_ _1\"></span>levato.<span class=\"ff1\"> </span>I <span class=\"_ _17\"></span>cambiamenti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>stima<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tabilizzati <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>spettica<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>nel periodo <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>cui <span class=\"_ _4\"></span>avvi<span class=\"_ _1\"></span>ene <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>cambiamento <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>influisce <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>su <span class=\"_ _4\"></span>ques<span class=\"_ _1\"></span>t\u2019ultimo <span class=\"_ _7\"></span>oppure <span class=\"_ _7\"></span>nel <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>in cui <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _4\"></span>avvenuto <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>cambiamento <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>nei <span class=\"_ _4\"></span>periodi <span class=\"_ _7\"></span>successi<span class=\"_ _1\"></span>vi <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>cambiamento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>influis<span class=\"_ _7\"></span>ce <span class=\"_ _7\"></span>anche <span class=\"_ _4\"></span>su questi ultimi.  lnformativa di settore  In <span class=\"_ _7\"></span>applicazione <span class=\"_ _7\"></span>dell'IFRS <span class=\"_ _7\"></span>8, <span class=\"_ _7\"></span>relativamente <span class=\"_ _7\"></span>agli <span class=\"_ _4\"></span>sc<span class=\"_ _1\"></span>hemi <span class=\"_ _7\"></span>relativi <span class=\"_ _7\"></span>all'informativa <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>settore di <span class=\"_ _4\"></span>attivit\u00e0, <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>Caltagirone <span class=\"_ _4\"></span>Editore <span class=\"_ _7\"></span>adotta <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>suddivisione <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>settore <span class=\"_ _7\"></span>operative, <span class=\"_ _4\"></span>definite<span class=\"_ _1\"></span> come una compone<span class=\"_ _1\"></span>nte di<span class=\"_ _1\"></span> un'entit\u00e0<span class=\"ls6\">: </span> \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>che intraprende attivit\u00e0 imprenditorial<span class=\"_ _1\"></span>i generatrici di ricavi e di <span class=\"_ _7\"></span>costi (compresi i ricavi<span class=\"_ _1\"></span> </span>e i costi riguardan<span class=\"_ _1\"></span>ti operazi<span class=\"_ _1\"></span>oni con altre co<span class=\"_ _1\"></span>mponenti dell<span class=\"_ _1\"></span>a medesima en<span class=\"_ _1\"></span>tit<span class=\"_ _7\"></span>\u00e0); <span class=\"_ _1\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>i <span class=\"_ _5\"> </span>cui <span class=\"_ _5\"> </span>risultati  operativi  sono <span class=\"_ _5\"> </span>rivisti <span class=\"_ _5\"> </span>periodicame<span class=\"_ _1\"></span>nte <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>pi\u00f9 <span class=\"_ _5\"> </span>alto <span class=\"_ _5\"> </span>livello  decisionale </span>operativ<span class=\"ls9\">o <span class=\"_ _4\"></span></span>dell<span class=\"_ _1\"></span>'entit\u00e0 <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>fini <span class=\"_ _7\"></span>dell'adozione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>decisioni <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>merito <span class=\"_ _7\"></span>alle <span class=\"_ _7\"></span>risorse <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>allocare al settore e dell<span class=\"_ _1\"></span>a valutazione dei<span class=\"_ _1\"></span> risultati; e  \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>per la quale sono dispo<span class=\"_ _1\"></span>nibi<span class=\"_ _1\"></span>li informazioni di bil<span class=\"_ _1\"></span>ancio separate. </span>L'individuazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>settori <span class=\"_ _13\"></span>operati<span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _17\"></span>stata <span class=\"_ _17\"></span>effettuata <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>riferimento <span class=\"_ _17\"></span>al sistema di r<span class=\"_ _7\"></span>endi<span class=\"_ _1\"></span>contazione interno adottato periodi<span class=\"_ _1\"></span>camente dalla Capogruppo per la <span class=\"_ _7\"></span>struttura direzionale  e  organizzati<span class=\"_ _1\"></span>va  del  Gruppo.  In  particolare,  le  attivit\u00e0  sono  svolte  in  Italia  e comprendono <span class=\"_ _17\"></span><span class=\"ff9\">l\u2019attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>fi<span class=\"_ _1\"></span>nanziaria,<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span><span class=\"ff1\">l</span>\u2019<span class=\"ff1\">E<span class=\"_ _1\"></span>ditoria <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>pubblicit\u00e0 <span class=\"_ _13\"></span>ad<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>essa <span class=\"_ _13\"></span>asso<span class=\"_ _1\"></span>ciata. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>maggiori </span></span>dettagli si rimanda<span class=\"_ _1\"></span> alla nota 27. Valore del Gruppo La capitalizzazione in Borsa del Titolo Caltagirone Editore<span class=\"_ _1\"></span> risulta attualmente inferiore al Patrimonio <span class=\"_ _7\"></span>Netto contabile del <span class=\"_ _7\"></span>Gruppo <span class=\"_ _7\"></span>(capitali<span class=\"_ _1\"></span>zzazione in <span class=\"_ _7\"></span>Borsa <span class=\"_ _7\"></span>al 31 <span class=\"_ _7\"></span>dicembre <span class=\"_ _7\"></span><span class=\"ls2\">2024</span> <span class=\"_ _7\"></span>pari a <span class=\"_ _7\"></span>175<span class=\"ls0\"> milioni di <span class=\"_ _7\"></span>Euro <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>fronte di <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>Patrimoni<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>Netto<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di Gruppo <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span><span class=\"ls2\">52</span>6,8 milioni di <span class=\"_ _7\"></span>Euro<span class=\"lsa\">), </span>ed <span class=\"_ _7\"></span>\u00e8 </span>significativamente<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span>stante <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>a val<span class=\"_ _1\"></span>utazione <span class=\"_ _1\"></span>basata <span class=\"_ _3\"></span>sui fondamen<span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>G<span class=\"_ _7\"></span>ruppo <span class=\"_ _1\"></span>espressa <span class=\"_ _3\"></span>dal valore d\u2019uso. <span class=\"_ _1\"></span><span class=\"ff1\"> </span>Si <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>itiene <span class=\"_ _3\"></span>che la <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _3\"></span>di ge<span class=\"_ _1\"></span>nerare <span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>lussi <span class=\"_ _3\"></span>finanziari <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>la de<span class=\"_ _1\"></span>terminazione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>valori equi<span class=\"_ _1\"></span> specifici <span class=\"_ _16\"></span>(<span class=\"_ _7\"></span>disponibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _3\"></span>liquide, <span class=\"_ _3\"></span>strumenti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rappresentativi <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Testate <span class=\"_ _16\"></span>Editoriali) <span class=\"_ _3\"></span>possano giustificare <span class=\"_ _16\"></span>tale <span class=\"_ _3\"></span>differenziale; <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>valori <span class=\"_ _16\"></span>di <span class=\"_ _1\"></span>bo<span class=\"_ _1\"></span>rsa <span class=\"_ _3\"></span>infatti, <span class=\"_ _16\"></span>riflettono <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>situazioni <span class=\"_ _16\"></span>non <span class=\"_ _3\"></span>strettamente<span class=\"_ _1\"></span> collegate al Gruppo<span class=\"_ _1\"></span>, con aspetta<span class=\"_ _1\"></span>tive focalizzate<span class=\"_ _1\"></span> nel breve <span class=\"_ _1\"></span>termine. ATTIVIT\u00c0<span class=\"fc0\"> </span>1.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _1\"></span>teriali a vita de<span class=\"_ _1\"></span>finita </span><table class=\"s w210 h160\" id=\"_753d83c5-3c28-4f2f-892c-39bb31ffe08b\"><tr><td></td><td></td><td class=\"c x195 y1027 w211 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Marchi e<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x196 y1027 w212 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x197 y1028 w9b he7\"><div class=\"t m0 x55 he1 y11d ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x198 y1028 w9c he7\"><div class=\"t m0 x1c ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Brevetto </div></td><td class=\"c x199 y102a w213 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">Concessioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x19a y1028 w9e he7\"><div class=\"t m0 x2f ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x19b y102a w214 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td class=\"c x19c y1028 wa0 he7\"><div class=\"t m0 x82 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x197 y102b w9b hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y102b w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102b w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.043  </div></td><td class=\"c x19a y102b w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.964  </div></td><td class=\"c x19e y102b w9f hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y102b wa0 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.591  </div></td></tr><tr><td class=\"c x197 y102c w9b hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x19d y102c w9d hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">25 </span> </div></td><td class=\"c x19a y102c w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">34 </span> </div></td><td class=\"c x19e y102c w9f hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102c wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">185 </span> </div></td></tr><tr><td class=\"c x197 y102d w9b hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td></td><td></td><td class=\"c x19c y102d wa0 hdf\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x197 y102e w9b hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y102e w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102e w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.068  </div></td><td class=\"c x19a y102e w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.998  </div></td><td class=\"c x19e y102e w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102e wa0 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.776  </div></td></tr><tr><td class=\"c x197 y102f wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x198 y102f w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102f w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.068  </div></td><td class=\"c x19a y102f w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.998  </div></td><td class=\"c x19e y102f w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102f wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.777  </div></td></tr><tr><td class=\"c x197 y1030 wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y1030 w9c hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">20 </span> </div></td><td class=\"c x19d y1030 w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">180 </span> </div></td><td class=\"c x19a y1030 w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">155 </span> </div></td><td class=\"c x19e y1030 w9f hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">11 </span> </div></td><td class=\"c x19c y1030 wa2 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">366 </span> </div></td></tr><tr><td class=\"c x197 y1031 wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y1031 w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td><td></td><td class=\"c x19c y1031 wa2 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td></tr><tr><td class=\"c x197 y1032 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y1032 w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.604  </div></td><td class=\"c x19d y1032 w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.248  </div></td><td class=\"c x19a y1032 w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.072  </div></td><td class=\"c x19e y1032 w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">138 </span> </div></td><td class=\"c x19c y1032 wa2 hee\"><div class=\"t m0 x1c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 10.061  </div></td></tr><tr><td class=\"c x19f y1034 w215 h163\"><div class=\"t m0 x153 he1 y1033 ffb fs5 fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _1\"></span> e perdite<span class=\"_ _3d\"> </span></div></td><td class=\"c x198 y1035 w9c he7\"><div class=\"t m0 x1c ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Brevetto </div></td><td class=\"c x195 y1036 w211 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Marchi e<span class=\"_ _3d\"> </span></div></td><td class=\"c x19a y1035 w9e he7\"><div class=\"t m0 x2f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x196 y1036 w212 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td class=\"c x19c y1035 wa0 he7\"><div class=\"t m0 x82 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a0 y1037 w216 h164\"><div class=\"t m0 x153 he1 y1029 ffb fs5 fc0 sc0 ls0 ws0\">durevoli<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x199 y1037 w213 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">Concessioni<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x19b y1037 w214 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x197 y1038 w9b hf1\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y1038 w9c hf1\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.575  </div></td><td class=\"c x19d y1038 w9d hf1\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">692 </span> </div></td><td class=\"c x19a y1038 w9e hf1\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.885  </div></td><td class=\"c x19e y1038 w9f hf1\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y1038 wa0 hf1\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.152  </div></td></tr><tr><td class=\"c x197 y1039 w9b hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y1039 w9c hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">5 </span> </div></td><td class=\"c x19d y1039 w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">112 </span> </div></td><td class=\"c x19a y1039 w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">78 </span> </div></td><td></td><td class=\"c x19c y1039 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">195 </span> </div></td></tr><tr><td class=\"c x197 y103a w9b hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y103a w9e hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(32) </span> </div></td><td class=\"c x19e y103a w9f hee\"><div class=\"t m0 x9c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y103a wa0 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(32) </span> </div></td></tr><tr><td class=\"c x197 y103b w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y103b w9c hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.579  </div></td><td class=\"c x19d y103b w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">804 </span> </div></td><td class=\"c x19a y103b w9e hdf\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.963  </div></td><td></td><td class=\"c x19c y103b wa0 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.346  </div></td></tr><tr><td class=\"c x197 y103c wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x198 y103c w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.579  </div></td><td class=\"c x19d y103c w9d hee\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">804 </span> </div></td><td class=\"c x19a y103c w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.963  </div></td><td class=\"c x19e y103c w9f hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y103c wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.346  </div></td></tr><tr><td class=\"c x197 y103d wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y103d w9c hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">12 </span> </div></td><td class=\"c x19d y103d w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">172 </span> </div></td><td class=\"c x19a y103d w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">74 </span> </div></td><td></td><td class=\"c x19c y103d wa2 hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">258 </span> </div></td></tr><tr><td class=\"c x197 y103e wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y103e w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td><td></td><td class=\"c x19c y103e wa2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td></tr><tr><td class=\"c x197 y103f wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y103f w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.591  </div></td><td class=\"c x19d y103f w9d hee\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">975 </span> </div></td><td class=\"c x19a y103f w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.956  </div></td><td></td><td class=\"c x19c y103f wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.523  </div></td></tr><tr><td class=\"c x197 y1040 w9b hee\"><div class=\"t m0 x3a he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x197 y1041 w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y1041 w9c hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">10 </span> </div></td><td class=\"c x19d y1041 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">351 </span> </div></td><td class=\"c x19a y1041 w9e hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">79 </span> </div></td><td class=\"c x19e y1041 w9f hdf\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y1041 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">440 </span> </div></td></tr><tr><td class=\"c x197 y1042 w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y1042 w9c hdf\"><div class=\"t m0 x2a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">5 </span> </div></td><td class=\"c x19d y1042 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">264 </span> </div></td><td class=\"c x19a y1042 w9e hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">35 </span> </div></td><td class=\"c x19e y1042 w9f hdf\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y1042 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">430 </span> </div></td></tr><tr><td class=\"c x197 y1043 wa1 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y1043 w9c hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">13 </span> </div></td><td class=\"c x19d y1043 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">272 </span> </div></td><td class=\"c x19a y1043 w9e hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">115 </span> </div></td><td class=\"c x19e y1043 w9f hdf\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">138 </span> </div></td><td class=\"c x19c y1043 wa2 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">538 </span> </div></td></tr></table>Al <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>dicembre <span class=\"_ _9\"> </span><span class=\"ls2\">2024</span> <span class=\"_ _9\"> </span>non <span class=\"_ _5\"> </span>r<span class=\"_ _7\"></span>isultano <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _5\"> </span>inattive <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>completamente<span class=\"_ _1\"></span> ammortizzate an<span class=\"_ _1\"></span>cora in uso<span class=\"_ _1\"></span> di valore significativo<span class=\"_ _1\"></span>. 2.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _1\"></span>teriali a vita <span class=\"_ _1\"></span>indefinita </span>Le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immateriali <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>vita <span class=\"_ _4\"></span>indefinita, <span class=\"_ _7\"></span>costituite<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>interamente <span class=\"_ _7\"></span>dalle <span class=\"_ _7\"></span>testate <span class=\"_ _7\"></span>editoriali <span class=\"_ _7\"></span>dei quotidiani, <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _17\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sottopost<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>annualmente <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>verifiche <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>determinare<span class=\"_ _1\"></span> l\u2019esistenza di eventuali<span class=\"_ _1\"></span> perdite di val<span class=\"_ _1\"></span>ore.<span class=\"ff1\"> </span>Si riporta la tabell<span class=\"_ _1\"></span>a relati<span class=\"_ _1\"></span>va alle attivit\u00e0 imma<span class=\"_ _1\"></span>teriali a vita<span class=\"_ _1\"></span> indefinita: <table class=\"s w217 h165\" id=\"_c5f519b9-09b4-49e1-ad41-19b687966413\"><tr><td class=\"c x1a2 y1044 wa3 hee\"><div class=\"t m0 x55 he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1a3 y1044 wa4 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x1a4 y1044 wa5 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Testate  </div></td><td class=\"c x1a5 y1044 wa6 hee\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a2 y1045 wa3 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y1045 wa4 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1045 wa5 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1045 wa6 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y1046 wa3 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y1046 wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1047 wa3 hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1047 wa6 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1048 wa3 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1048 wa4 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1048 wa5 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1048 wa6 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y1049 wa1 hf4\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a3 y1049 wa4 hf4\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1049 wa5 hf4\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1049 wa7 hf4\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y104a wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y104a wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y104b wa1 hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y104b wa7 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y104c wa1 hf5\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y104c wa4 hf5\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y104c wa5 hf5\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y104c wa7 hf5\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y104d wa3 hdf\"><div class=\"t m0 xc1 he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x1a3 y104d wa4 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x1a4 y104d wa5 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Testate  </div></td><td class=\"c x1a5 y104d wa6 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a2 y104e wa3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y104e wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y104e wa5 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y104e wa6 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y104f wa3 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y104f wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1050 wa3 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1050 wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1051 wa3 hf6\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1051 wa4 hf6\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1051 wa5 hf6\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y1051 wa6 hf6\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y1052 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a3 y1052 wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1052 wa5 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y1052 wa7 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y1053 wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1a4 y1053 wa5 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">      15.000  </div></td><td class=\"c x1a5 y1053 wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        15.000  </div></td></tr><tr><td class=\"c x1a2 y1054 wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1054 wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1055 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y1055 wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1055 wa5 hee\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">209.991 </div></td><td class=\"c x1a5 y1055 wa7 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">399.587 </div></td></tr><tr><td class=\"c x1a2 y1056 wa3 hdf\"><div class=\"t m0 x3a he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1057 wa3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y1057 wa4 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1057 wa5 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td><td class=\"c x1a5 y1057 wa6 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td></tr><tr><td class=\"c x1a2 y1058 wa3 hf4\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1058 wa4 hf4\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1058 wa5 hf4\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td><td class=\"c x1a5 y1058 wa6 hf4\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td></tr><tr><td class=\"c x1a2 y1059 wa1 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y1059 wa4 hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1059 wa5 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">76.803 </div></td><td class=\"c x1a5 y1059 wa7 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">76.803 </div></td></tr></table>Di <span class=\"_ _19\"> </span>seguito  \u00e8<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>riportata <span class=\"_ _18\"> </span>la <span class=\"_ _19\"> </span>composizione <span class=\"_ _19\"> </span>del <span class=\"_ _18\"> </span>saldo <span class=\"_ _19\"> </span>relativo  al<span class=\"_ _1\"></span>le <span class=\"_ _19\"> </span>testate <span class=\"_ _19\"> </span>editoriali <span class=\"_ _19\"> </span>dei quotidiani, con la rel<span class=\"_ _1\"></span>ativa movi<span class=\"_ _1\"></span>mentazione: <table class=\"s w218 h166\" id=\"_5476f095-ed27-4dc3-8c39-5660a34fe7fb\"><tr><td></td><td></td><td></td><td class=\"c x1a7 y105b w219 h167\"><div class=\"t m0 x153 hb1 y105a ff4 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1a8 y105c waa hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td></td><td class=\"c x1aa y105f w21a h168\"><div class=\"t m0 x153 hb1 y105d ff4 fs0 fc0 sc0 ls0 ws0\">Decrementi<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1a9 hb1 y105e ff4 fs0 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ab y105c wad hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y1060 wa9 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Messaggero S.p.A. </div></td><td class=\"c x1a8 y1060 waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td></td><td class=\"c x1ad y1060 wac heb\"><div class=\"t m0 x4e h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1060 wad heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td></tr><tr><td class=\"c x1ac y1061 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Il Mattino S.p.A. </div></td><td class=\"c x1a8 y1061 waa hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td></td><td class=\"c x1ad y1061 wac hc9\"><div class=\"t m0 x4e h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1061 wad hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td></tr><tr><td class=\"c x1ac y1062 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Quotidiano di Puglia Srl </div></td><td class=\"c x1a8 y1062 waa hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td><td></td><td></td><td class=\"c x1ab y1062 wad hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td></tr><tr><td class=\"c x1ac y1063 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Corriere Adriatico Srl </div></td><td class=\"c x1a8 y1063 waa hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td></td><td></td><td class=\"c x1ab y1063 wad hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td></tr><tr><td class=\"c x1ac y1064 wa9 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Gazzettino S.p.A. </div></td><td class=\"c x1a8 y1064 waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td></td><td></td><td class=\"c x1ab y1064 wad heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td></tr><tr><td class=\"c x1ac y1065 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Altre testate minori </div></td><td class=\"c x1a8 y1065 waa hc9\"><div class=\"t m0 x94 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td><td></td><td></td><td class=\"c x1ab y1065 wad hc9\"><div class=\"t m0 xd1 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td></tr><tr><td class=\"c x1ac y1066 wa9 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1a8 y1066 waa hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td><td class=\"c x1ae y1066 wab hc9\"><div class=\"t m0 x3a hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ad y1066 wac hc9\"><div class=\"t m0 x4e hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1066 wad hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td></tr><tr><td></td><td class=\"c x1a8 y1067 waa hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a7 y1068 w219 h167\"><div class=\"t m0 x153 hb1 y105a ff4 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td class=\"c x1aa y1069 w21a h168\"><div class=\"t m0 x153 hb1 y105d ff4 fs0 fc0 sc0 ls0 ws0\">Decrementi<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1a9 hb1 y105e ff4 fs0 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ab y1067 waf hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y106a wae hf8\"><div class=\"t m0 x19 h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\">Il Messaggero S.p.A. </div></td><td class=\"c x1a8 y106a waa hf8\"><div class=\"t m0 x7d h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td></td><td class=\"c x1ad y106a wac hf8\"><div class=\"t m0 x20 h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> (9.000)  </div></td><td class=\"c x1ab y106a waf hf8\"><div class=\"t m0 x7d h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> 34.8<span class=\"ls31\">08</span><span class=\"ls31\"><span class=\"_ _7\"></span></span>  </div></td></tr><tr><td class=\"c x1ac y106b wae heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Mattino S.p.A. </div></td><td class=\"c x1a8 y106b waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td></td><td class=\"c x1ad y106b wac heb\"><div class=\"t m0 x20 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> (2.900)  </div></td><td class=\"c x1ab y106b waf heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 14.896  </div></td></tr><tr><td class=\"c x1ac y106c wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Quotidiano di Puglia Srl </div></td><td class=\"c x1a8 y106c waa hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td><td></td><td></td><td class=\"c x1ab y106c waf hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td></tr><tr><td class=\"c x1ac y106d wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Corriere Adriatico Srl </div></td><td class=\"c x1a8 y106d waa hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td></td><td></td><td class=\"c x1ab y106d waf hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td></tr><tr><td class=\"c x1ac y106e wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Il Gazzettino S.p.A. </div></td><td class=\"c x1a8 y106e waa hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td></td><td class=\"c x1ad y106e wac hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (3.100)  </div></td><td class=\"c x1ab y106e waf hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\"></span><span class=\"ls15\">24.</span>587  </div></td></tr><tr><td class=\"c x1ac y106f wae heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Altre testate minori </div></td><td class=\"c x1a8 y106f waa heb\"><div class=\"t m0 x94 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td><td></td><td></td><td class=\"c x1ab y106f waf heb\"><div class=\"t m0 xd1 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td></tr><tr><td class=\"c x1ac y1070 wae hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1a8 y1070 waa hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td><td class=\"c x1ae y1070 wab hc9\"><div class=\"t m0 x3a hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ad y1070 wac hc9\"><div class=\"t m0 x37 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> (15.000)  </div></td><td class=\"c x1ab y1070 waf hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 76.803  </div></td></tr></table>Con <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>iferimen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>model<span class=\"_ _1\"></span>lo <span class=\"_ _7\"></span>valutativo <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>tilizzato <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ini <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>rifica <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>re<span class=\"_ _1\"></span>cuperabilit\u00e0 delle <span class=\"_ _17\"></span>Testate <span class=\"_ _13\"></span>edi<span class=\"_ _1\"></span>toriali, <span class=\"_ _17\"></span>in <span class=\"_ _13\"></span>linea <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _17\"></span>svolto <span class=\"_ _13\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ls2\">2023</span>, <span class=\"_ _13\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>st<span class=\"_ _7\"></span>ata <span class=\"_ _17\"></span>effettuata <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>verifica <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> recuperabilit\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>valore delle <span class=\"_ _4\"></span>singol<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>Testate <span class=\"_ _7\"></span>Editoriali <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>sensi <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>combinato <span class=\"_ _7\"></span>disposto <span class=\"_ _7\"></span>dello IAS 36 par. 10(a) e<span class=\"_ _1\"></span> dello IAS<span class=\"_ _1\"></span> 38 par. 108.   L\u2019<span class=\"ff8 ls0\">impairment <span class=\"_ _3\"></span>test <span class=\"ff1\">delle <span class=\"_ _3\"></span>singole Testa<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>Editoriali<span class=\"_ _1\"></span> \u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>effe<span class=\"_ _1\"></span>ttuato <span class=\"_ _1\"></span>avendo<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>iferimento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </span></span>un <span class=\"_ _15\"> </span>valore <span class=\"_ _13\"></span>recuperabile <span class=\"_ _13\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _13\"> </span>Testate <span class=\"_ _15\"> </span>Editoriali<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>calcolato <span class=\"_ _13\"></span>con <span class=\"_ _15\"> </span>un <span class=\"_ _13\"></span>modello <span class=\"_ _15\"> </span>valutativo fondato <span class=\"_ _17\"></span>su <span class=\"_ _13\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>misura <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>coerente <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value</span> <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>te<span class=\"_ _1\"></span>rzo <span class=\"_ _17\"></span>livello <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>principio contabile internazional<span class=\"_ _1\"></span>e IFRS<span class=\"_ _1\"></span> 13 \u201c<span class=\"ff8\">Fair Value Mea<span class=\"_ _1\"></span>surement<span class=\"ff9\">\u201d (o \u201c<span class=\"_ _1\"></span>IFRS 13\u201d).<span class=\"_ _1\"></span> <span class=\"ff1\">  </span></span></span>Il <span class=\"_ _34\"> </span>valore <span class=\"_ _34\"> </span>recuperabile<span class=\"ff8\"> <span class=\"_ _34\"> </span></span>delle <span class=\"_ _34\"> </span>Testate <span class=\"_ _34\"> </span>Editori<span class=\"_ _1\"></span>ali <span class=\"_ _8\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stato <span class=\"_ _34\"> </span>determinato <span class=\"_ _34\"> </span>mediante l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>metodologi<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>valutativa <span class=\"_ _13\"> </span>basata <span class=\"_ _15\"> </span>sui <span class=\"_ _13\"> </span>multipli <span class=\"_ _15\"> </span>empirici. <span class=\"_ _15\"> </span>Tale<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>metodologia<span class=\"_ _1\"></span> rientra tra i metodi<span class=\"_ _1\"></span> comparativi pi\u00f9 diffusi<span class=\"_ _1\"></span> in dottrina e in prassi ai fini<span class=\"_ _1\"></span> della determinazione de<span class=\"_ _1\"></span>l valore di specifi<span class=\"_ _1\"></span>che tipologi<span class=\"_ _1\"></span>e di attivit\u00e0 immate<span class=\"_ _1\"></span>rial<span class=\"ls1\">i.</span> Il <span class=\"_ _17\"></span>modello <span class=\"_ _4\"></span>applicato <span class=\"_ _17\"></span>fa <span class=\"_ _4\"></span>riferimento, <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>stima <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>recuperabi<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>Testate Editoriali, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>multipli <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>fatturato (distinto <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ffusione <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>raccolta <span class=\"_ _7\"></span>pubblicitaria)<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fattore correttivo <span class=\"_ _7\"></span>rappresentato da <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>multiplo <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>valori <span class=\"_ _7\"></span>negativi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>EBITDA <span class=\"_ _7\"></span>eventualmente <span class=\"_ _7\"></span>generati dalla Testata <span class=\"_ _7\"></span>Editori<span class=\"_ _1\"></span>ale. I <span class=\"_ _7\"></span>coefficienti<span class=\"_ _1\"></span> m<span class=\"_ _7\"></span>oltiplicativi<span class=\"_ _1\"></span> delle variabili <span class=\"_ _7\"></span>di fatturato sono <span class=\"_ _7\"></span>stati calibrati<span class=\"_ _1\"></span> avendo riferi<span class=\"_ _1\"></span>mento ad un<span class=\"_ _1\"></span>a \u201c<span class=\"ff8\">balance scoreca<span class=\"_ _1\"></span>rd<span class=\"ff9\">\u201d vo<span class=\"_ _1\"></span>lta ad as<span class=\"_ _1\"></span>segnare un<span class=\"_ _1\"></span> punt<span class=\"_ _1\"></span>eggio ad una<span class=\"_ _1\"></span> serie </span></span>di <span class=\"_ _9\"> </span>fattori <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _5\"> </span>esplicativi <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>delle <span class=\"_ _5\"> </span>t<span class=\"_ _7\"></span>estate <span class=\"_ _9\"> </span>editorial<span class=\"_ _1\"></span>i <span class=\"_ _9\"> </span>(anzianit\u00e0, <span class=\"_ _9\"> </span>concor<span class=\"_ _1\"></span>renza, diffusione, <span class=\"_ _26\"> </span>prezzo, <span class=\"_ _25\"> </span>r<span class=\"_ _7\"></span>edazi<span class=\"_ _1\"></span>one, <span class=\"_ _26\"> </span>attrattivit\u00e0 <span class=\"_ _26\"> </span>pubbli<span class=\"_ _1\"></span>citaria, <span class=\"_ _26\"> </span>potenzialit\u00e0 <span class=\"_ _26\"> </span>future, <span class=\"_ _26\"> </span>serbatoio pubblicitario <span class=\"_ _5\"> </span>e <span class=\"_ _a\"> </span>redditivit\u00e0), <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>base <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>un\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>dell\u2019andamento <span class=\"_ _9\"> </span>generale <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>settore editoriale <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>po<span class=\"_ _1\"></span>sizion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>competitiva<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>assunta <span class=\"_ _13\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ciascuna <span class=\"_ _13\"></span>Testa<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>Editorial<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>proprio<span class=\"_ _3d\"> </span>mercato <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>riferimen<span class=\"_ _1\"></span>to, <span class=\"_ _16\"></span>nonch\u00e9 <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>funzione <span class=\"_ _16\"></span>dell\u2019esperienza <span class=\"_ _16\"></span>empirica <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>valutazioni <span class=\"_ _16\"></span>manageriali sui <span class=\"_ _7\"></span>profili <span class=\"_ _7\"></span>qualitativi di <span class=\"_ _7\"></span>ciascuna <span class=\"_ _7\"></span>delle <span class=\"_ _7\"></span>Testate <span class=\"_ _7\"></span>Editoriali<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>determinazione dei <span class=\"_ _7\"></span>coefficienti <span class=\"_ _7\"></span>del fatturato <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>funzione <span class=\"_ _9\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>punteggio <span class=\"_ _9\"> </span>complessivo  risultante <span class=\"_ _9\"> </span>dalla <span class=\"_ _5\"> </span><span class=\"ff8\">balance <span class=\"_ _5\"> </span>scorecard</span>, <span class=\"_ _9\"> </span>per ciascuna <span class=\"_ _1\"></span>Testata<span class=\"_ _1\"></span> Edi<span class=\"_ _1\"></span>toriale, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>ata<span class=\"_ _1\"></span> ef<span class=\"_ _1\"></span>fettuata <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>a ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oggettivo<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>funzione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> quale, <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _17\"></span>coefficienti, <span class=\"_ _4\"></span>all\u2019attribuzione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>punteggio <span class=\"_ _17\"></span>minimo <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>tutti <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>fattori<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quali<span class=\"_ _1\"></span>tativi corrisponde <span class=\"_ _19\"> </span>l\u2019estremo  i<span class=\"ff1\">nferiore<span class=\"_ _1\"></span>  del<span class=\"_ _1\"></span>  <span class=\"ff8\">range<span class=\"_ _1\"></span><span class=\"ff1\">  <span class=\"ff9\">pa<span class=\"_ _1\"></span>rametrico <span class=\"_ _19\"> </span>e  al <span class=\"_ _19\"> </span>massimo  pu<span class=\"_ _1\"></span>nteggio  l<span class=\"_ _1\"></span>\u2019estremo<span class=\"_ _1\"></span> </span></span></span></span>superiore dello stesso<span class=\"_ _1\"></span> <span class=\"ff8\">range</span>.  Nel <span class=\"_ _15\"> </span>prospetto <span class=\"_ _15\"> </span>sottostant<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>riportano <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>valori <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>iscrizione <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>bilancio <span class=\"_ _13\"> </span>d<span class=\"_ _7\"></span>elle <span class=\"_ _15\"> </span>Testate Editoriali alla luce dei risultati delle analisi svolte <span class=\"_ _7\"></span>al fine di eff<span class=\"_ _7\"></span>ettuare il <span class=\"_ _7\"></span><span class=\"ff8\">test </span>di <span class=\"ff8\">impairment</span> delle Testate <span class=\"_ _13\"></span>Editorial<span class=\"_ _1\"></span>i. <span class=\"_ _13\"> </span>I <span class=\"_ _13\"></span>risultati, <span class=\"_ _13\"></span>confortati <span class=\"_ _13\"></span>anche <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>valutazioni<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>effettuate <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>professionista<span class=\"_ _1\"></span> esterno, hanno por<span class=\"_ _1\"></span>tato alla ril<span class=\"_ _1\"></span>evazione di una pe<span class=\"_ _1\"></span>rdita di valore<span class=\"_ _1\"></span>: <table class=\"s w21b h169\" id=\"_fb750f1d-108a-4d2e-a78f-ea8f52bac341\"><tr><td class=\"c x1b0 y1071 wb1 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Descrizione </div></td><td></td><td class=\"c x1b1 y1071 wb2 hdf\"><div class=\"t m0 x4f ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Testate </div></td><td></td></tr><tr><td></td><td class=\"c x1b1 y1072 wb3 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1b2 y1072 wb4 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b3 y1072 wb5 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Svalutaz. </div></td></tr><tr><td class=\"c x1b0 y1073 wb1 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Gazzettino  </div></td><td class=\"c x1b1 y1073 wb3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\"></span><span class=\"ls8\">24.</span>5<span class=\"ls8\">87</span>  </div></td><td class=\"c x1b2 y1073 wb4 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td class=\"c x1b3 y1073 wb5 hee\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (3.1<span class=\"ls8\">00</span><span class=\"ls8\">) </span> </div></td></tr><tr><td class=\"c x1b0 y1074 wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Messaggero <span class=\"_ _1\"></span> </div></td><td class=\"c x1b1 y1074 wb3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 34.8<span class=\"ls8\">08</span><span class=\"ls8\"> </span> </div></td><td class=\"c x1b2 y1074 wb4 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td class=\"c x1b3 y1074 wb5 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (9.0<span class=\"ls8\">00</span><span class=\"ls8\">) </span> </div></td></tr><tr><td class=\"c x1b0 y1075 wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Mattino </div></td><td class=\"c x1b1 y1075 wb3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 14.896  </div></td><td class=\"c x1b2 y1075 wb4 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td class=\"c x1b3 y1075 wb5 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (2.900)  </div></td></tr><tr><td class=\"c x154 y1077 w21c h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Quotidiano di<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1078 w21d h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">Puglia</div></td><td class=\"c x1b1 y1079 wb3 he5\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">431 </span> </div></td><td class=\"c x1b2 y1079 wb4 he5\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">431 </span> </div></td><td class=\"c x1b3 y1079 wb5 he5\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1b0 y107a wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _1\"></span> </div></td><td class=\"c x1b1 y107a wb3 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x1b2 y107a wb4 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x1b3 y107a wb5 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr></table>In <span class=\"_ _13\"></span>aggiunta <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>verifica <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>recuperabilit\u00e0 <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>Testate <span class=\"_ _13\"></span>Editoriali<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>31 dicembre <span class=\"_ _3\"></span><span class=\"ls2\">2024<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ff9\">median<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>l\u2019applicazion<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>modello <span class=\"_ _3\"></span>illustrato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>precedenza<span class=\"ff1\">, <span class=\"_ _3\"></span>tenuto <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e </span></span></span></span>interdipendenze <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sistenti <span class=\"_ _17\"></span>fra <span class=\"_ _17\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>diverse<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>legal <span class=\"_ _17\"></span>entity <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>line<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>svolto<span class=\"_ _1\"></span> nell\u2019ambito <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>test <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>impairment<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>effettuato <span class=\"_ _17\"></span>con <span class=\"_ _4\"></span>riferimento <span class=\"_ _13\"> </span><span class=\"ff1\">agli <span class=\"_ _4\"></span>esercizi <span class=\"_ _17\"></span>precedenti, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stata<span class=\"_ _1\"></span> </span>effettuata <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>un\u2019analisi<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>i flussi<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> cassa <span class=\"_ _3\"></span>prospettici dell<span class=\"_ _1\"></span>a CGU<span class=\"_ _1\"></span> avendo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riferimento<span class=\"ff1\">, sol<span class=\"_ _1\"></span>o ai<span class=\"_ _1\"></span> </span>fini <span class=\"_ _5\"> </span>dell\u2019esercizio <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span><span class=\"ff1\">parola, <span class=\"_ _5\"> </span>ad <span class=\"_ _9\"> </span>un <span class=\"_ _5\"> </span>unico <span class=\"_ _9\"> </span>schema<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>economico, <span class=\"_ _5\"> </span>patrimoniale <span class=\"_ _5\"> </span>e <span class=\"_ _9\"> </span>finanziario<span class=\"_ _1\"></span> </span>aggregato che, tra le<span class=\"_ _1\"></span> altre cose, consen<span class=\"_ _1\"></span>te una \u201cle<span class=\"_ _1\"></span>ttura\u201d unitaria dei<span class=\"_ _1\"></span> dati<span class=\"ff1\">. </span>L\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>oggetto <span class=\"_ _8\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>stata <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>ffettuata <span class=\"_ _8\"> </span>co<span class=\"_ _1\"></span>me <span class=\"_ _8\"> </span>previsto <span class=\"_ _2\"> </span>dal <span class=\"_ _8\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _8\"> </span>contabile internazionale <span class=\"_ _17\"></span>IAS <span class=\"_ _17\"></span>36. <span class=\"_ _17\"></span> <span class=\"_ _13\"></span><span class=\"ff9\">Il<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>valore <span class=\"_ _13\"></span>d\u2019<span class=\"_ _1\"></span>uso <span class=\"_ _17\"></span>nell\u2019esercizio <span class=\"_ _17\"></span><span class=\"ff1 ls2\">2024<span class=\"ls0\"> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>stato <span class=\"_ _17\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _17\"></span>attraverso <span class=\"_ _17\"></span>la </span></span></span>metodologia <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>Discounted<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Cash <span class=\"_ _16\"></span>Flow <span class=\"_ _3\"></span>ossia <span class=\"_ _16\"></span>l\u2019attualizzazione <span class=\"_ _16\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>operativi <span class=\"_ _16\"></span>f<span class=\"_ _7\"></span>uturi<span class=\"_ _1\"></span> generati dalla C<span class=\"_ _1\"></span>GU.  La <span class=\"_ _3\"></span><span class=\"ls0\">verifica <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>recuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>CGU <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _16\"></span>st<span class=\"_ _7\"></span>ata <span class=\"_ _16\"></span>basata <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>piano <span class=\"_ _3\"></span>economico </span>e <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span><span class=\"ls2\">202<span class=\"ls0\">5-</span>202<span class=\"ls0\">9 <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore<span class=\"ls3\">, </span>svi<span class=\"_ _1\"></span>luppato <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>ricevuti </span></span>dalle <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>contr<span class=\"_ _7\"></span>ollate <span class=\"_ _3\"></span><span class=\"ls2\">ed<span class=\"ls0\"> <span class=\"_ _3\"></span>approvato <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ls2\">12<span class=\"ls0\"> marzo <span class=\"_ _3\"></span>2025, <span class=\"_ _3\"></span>nel </span></span></span></span>quale sono <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>te riporta<span class=\"_ _1\"></span>te le <span class=\"_ _1\"></span>poste e<span class=\"_ _1\"></span>conomiche<span class=\"_ _1\"></span> e <span class=\"_ _3\"></span>patr<span class=\"_ _7\"></span>imoniali<span class=\"_ _1\"></span> della <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo cui<span class=\"_ _1\"></span> fanno<span class=\"_ _1\"></span> riferimento le at<span class=\"_ _1\"></span>tivit\u00e0 editoriali<span class=\"_ _1\"></span> (incluse le Testate <span class=\"_ _1\"></span>Editoriali) e di raccolta<span class=\"_ _1\"></span> pubbli<span class=\"_ _1\"></span>citaria. In particolare, i flussi di cassa sono st<span class=\"_ _7\"></span>ati stima<span class=\"_ _1\"></span>ti per un periodo esplicito di cinque anni e <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _4\"></span>attuali<span class=\"_ _1\"></span>zzati <span class=\"_ _4\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>asso <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>terminato <span class=\"_ _7\"></span>in <span class=\"_ _4\"></span>funzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>capi<span class=\"_ _1\"></span>tale della <span class=\"_ _17\"></span>CGU <span class=\"_ _17\"></span>(weighted <span class=\"_ _13\"></span>av<span class=\"_ _1\"></span>erage<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>cost<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _17\"></span>capital, <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>\u201cwacc\u201d). <span class=\"_ _17\"></span>A <span class=\"_ _13\"> </span>tal<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>sommato <span class=\"_ _17\"></span>un valore t<span class=\"_ _7\"></span>erminal<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>(terminal<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>value) che <span class=\"_ _7\"></span>rappresenta la <span class=\"_ _7\"></span>proiezione della capac<span class=\"_ _7\"></span>it\u00e0 di <span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>ddito <span class=\"_ _7\"></span>della<span class=\"_ _1\"></span> CGU, <span class=\"_ _13\"></span>calcolata <span class=\"_ _13\"></span>applican<span class=\"_ _1\"></span>do <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>model<span class=\"_ _1\"></span>lo <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>rendita <span class=\"_ _13\"></span>perpetua. <span class=\"_ _13\"></span>Si <span class=\"_ _13\"></span>segna<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>altres\u00ec <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> determinazione del<span class=\"_ _1\"></span> terminal<span class=\"_ _1\"></span> value \u00e8 stato appli<span class=\"_ _1\"></span>cato un tasso<span class=\"_ _1\"></span> di crescita par<span class=\"_ _1\"></span>i a zero.  Nell\u2019effettuazione <span class=\"_ _4\"></span>de<span class=\"ff1\">l <span class=\"_ _17\"></span>tes<span class=\"_ _1\"></span>t <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>impairment <span class=\"_ _4\"></span>approvato <span class=\"_ _4\"></span>dal <span class=\"_ _17\"></span>Consigl<span class=\"_ _1\"></span>io <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>Amministrazione, </span>sono stati <span class=\"_ _1\"></span>presi in <span class=\"_ _1\"></span>considerazi<span class=\"_ _1\"></span>one i <span class=\"_ _1\"></span>flussi finanziari<span class=\"_ _1\"></span> attesi <span class=\"_ _1\"></span>consolidati <span class=\"_ _1\"></span><span class=\"ls2\">per<span class=\"ls0\"> <span class=\"ls1\">il <span class=\"ls9\">20</span></span>25. Inoltre, per<span class=\"_ _1\"></span> gli </span></span>anni successivi, sono state formulate specifiche previsioni dell\u2019anda<span class=\"_ _1\"></span>mento del <span class=\"_ _7\"></span>business, <span class=\"_ _7\"></span><span class=\"ff1\">sulla </span>base <span class=\"_ _1b\"> </span>dei <span class=\"_ _1b\"> </span>piani <span class=\"_ _1b\"> </span>r<span class=\"_ _7\"></span>icevuti <span class=\"_ _1b\"> </span>dalle <span class=\"_ _1b\"> </span>societ\u00e0 <span class=\"_ _1b\"> </span>controllate, <span class=\"_ _14\"> </span>tenendo <span class=\"_ _1b\"> </span>pertanto <span class=\"_ _1b\"> </span>conto <span class=\"_ _1b\"> </span>del <span class=\"_ _14\"> </span>contesto<span class=\"_ _1\"></span> economico-<span class=\"ff9\">finanzi<span class=\"_ _1\"></span>ario <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>mercato<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mutato <span class=\"_ _4\"></span>dall\u2019attuale <span class=\"_ _4\"></span>crisi, <span class=\"_ _4\"></span>nonch\u00e9 <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>diverse <span class=\"_ _4\"></span>condizioni </span>operative derivanti dal<span class=\"_ _1\"></span>lo scenario di crisi. A tale ri<span class=\"_ _1\"></span>guardo si precisa che le <span class=\"_ _1\"></span>previsioni formulate nell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>state<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff1\">aggiorna<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>Societ\u00e0<span class=\"ls3\">, <span class=\"_ _1\"></span><span class=\"ls0\">sulla <span class=\"_ _16\"></span>base <span class=\"_ _1\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>ricevuti <span class=\"_ _3\"></span>dalle </span></span></span>societ\u00e0 controllate<span class=\"_ _1\"></span>, <span class=\"ff9\">anche in relazione ai<span class=\"_ _1\"></span> dati di consun<span class=\"_ _1\"></span>tivo dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"ff1\">2024. </span></span>In <span class=\"_ _7\"></span>particolare, va rimarcato <span class=\"_ _7\"></span>che le <span class=\"_ _7\"></span>azioni di <span class=\"_ _7\"></span>razional<span class=\"_ _1\"></span>izzazione e <span class=\"_ _7\"></span>contenimento dei <span class=\"_ _7\"></span>costi decise <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>intrap<span class=\"_ _1\"></span>rese <span class=\"_ _19\"> </span>nel<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>tempo <span class=\"_ _19\"> </span>dal <span class=\"_ _19\"> </span>manageme<span class=\"_ _1\"></span>nt, <span class=\"_ _19\"> </span>hanno<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>sempre <span class=\"_ _19\"> </span>avut<span class=\"_ _1\"></span>o <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>esito <span class=\"_ _19\"> </span>posi<span class=\"_ _1\"></span>tivo superiore <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>preventivato. <span class=\"_ _7\"></span>Viceversa, <span class=\"_ _7\"></span>l\u2019andamento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>merca<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>pubblicitario <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>diffusione del<span class=\"ls0\">la <span class=\"_ _5\"> </span>carta <span class=\"_ _5\"> </span>stampata, <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>causa <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>prolungarsi <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>periodo <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>crisi <span class=\"_ _5\"> </span>congiuntamente <span class=\"_ _5\"> </span>alla<span class=\"_ _1\"></span> </span>straordinaria <span class=\"_ _3\"></span>rivoluzione <span class=\"_ _3\"></span>digitale <span class=\"_ _3\"></span>dei me<span class=\"_ _1\"></span>zzi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>informazione,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>trassegnato <span class=\"_ _3\"></span>da di<span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>ficolt\u00e0<span class=\"_ _1\"></span> pi\u00f9 ampie e dura<span class=\"_ _1\"></span>ture rispetto<span class=\"_ _1\"></span> a quelle previste<span class=\"_ _1\"></span> da tutti i p<span class=\"_ _1\"></span>rincipali operatori. Pertanto,<span class=\"_ _1\"></span> i flussi di<span class=\"_ _1\"></span> cassa <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span>ttesi <span class=\"_ _7\"></span>impiegati <span class=\"_ _4\"></span>ne<span class=\"_ _1\"></span>ll\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>modello <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _7\"></span>determinati <span class=\"_ _7\"></span>sulla <span class=\"_ _4\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _7\"></span>dati di <span class=\"ff8 ls2\">budget<span class=\"_ _7\"></span></span> <span class=\"_ _7\"></span><span class=\"ls2\">202</span>5 e <span class=\"_ _7\"></span>di pianificazione <span class=\"_ _7\"></span><span class=\"ls2\">202</span>6-<span class=\"ls2\">202</span>9 e <span class=\"_ _7\"></span>rappresentano<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la miglior <span class=\"_ _7\"></span>stima degli importi <span class=\"_ _7\"></span>e delle t<span class=\"_ _7\"></span>empistiche <span class=\"_ _7\"></span>secondo cui <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>flussi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>cassa <span class=\"_ _4\"></span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>manifesteranno<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>piano <span class=\"_ _7\"></span>a lungo <span class=\"_ _1\"></span>termine, <span class=\"_ _3\"></span>che \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ivisto <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>aggiorna<span class=\"_ _1\"></span>to ne<span class=\"_ _1\"></span>l <span class=\"ls2\">202</span>5 <span class=\"_ _3\"></span>anche al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tenere <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>to sopra <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ichiama<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _16\"></span>scostamenti <span class=\"_ _16\"></span>evidenziati <span class=\"_ _16\"></span>tra <span class=\"_ _3\"></span>la <span class=\"_ _16\"></span>precedente <span class=\"_ _3\"></span>pianificazion<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>e <span class=\"_ _16\"></span>il <span class=\"_ _3\"></span>consuntivo 2024<span class=\"ff9 ls0\">. I <span class=\"_ _7\"></span>Costi Operativi c<span class=\"_ _1\"></span>onsiderati nei flussi di cassa attesi sono stati anch\u2019essi determinati in </span>funzione <span class=\"_ _7\"></span>delle st<span class=\"_ _7\"></span>ime del <span class=\"_ _7\"></span><span class=\"ff8\">management</span> <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>prossimi <span class=\"_ _7\"></span>cinque <span class=\"_ _7\"></span>anni <span class=\"_ _7\"></span>e t<span class=\"_ _7\"></span>enend<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>conto <span class=\"_ _7\"></span>degli <span class=\"_ _7\"></span>effetti positivi <span class=\"_ _18\"> </span>dei <span class=\"_ _18\"> </span>piani<span class=\"_ _1\"></span>  di <span class=\"_ _19\"> </span>ristrutturazione <span class=\"_ _18\"> </span>effettuati<span class=\"_ _1\"></span>  ne<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>precedenti  esercizi.<span class=\"_ _1\"></span>  D<span class=\"_ _1\"></span>al<span class=\"ff9\">l\u2019ul<span class=\"_ _1\"></span>teriore<span class=\"ff1\">  test <span class=\"_ _19\"> </span>di </span></span>impairment predi<span class=\"_ _1\"></span>sposto <span class=\"_ _1\"></span><span class=\"ls2\">non<span class=\"ls0\"> sono emerse<span class=\"_ _1\"></span> ulteriori <span class=\"_ _1\"></span>svalutazioni <span class=\"_ _1\"></span>delle attivi<span class=\"_ _1\"></span>t\u00e0 incluse <span class=\"_ _1\"></span>nella C<span class=\"_ _1\"></span>GU </span></span>cui fanno riferi<span class=\"_ _1\"></span>mento le attivit\u00e0<span class=\"_ _1\"></span> editoriali e di <span class=\"_ _1\"></span>raccolta pubbli<span class=\"_ _1\"></span>citaria.  Nel <span class=\"_ _26\"> </span>prospetto <span class=\"_ _26\"> </span>sottostante <span class=\"_ _26\"> </span>si <span class=\"_ _26\"> </span>r<span class=\"_ _7\"></span>iportano <span class=\"_ _25\"> </span>i <span class=\"_ _2a\"> </span>princi<span class=\"_ _1\"></span>pali <span class=\"_ _26\"> </span>parametri <span class=\"_ _26\"> </span>utilizzati <span class=\"_ _26\"> </span>nella determinazione del<span class=\"_ _1\"></span> <span class=\"ff8\">test </span>di <span class=\"ff8\">impai<span class=\"_ _1\"></span>rment<span class=\"ff1\">.</span></span><table class=\"s w21e h16b\" id=\"_9ebd692c-c663-4f22-a455-f86e6e2b3ec2\"><tr><td class=\"c x1b5 y107b wb6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x1b6 y107b wb7 hdf\" colspan=\"2\"><div class=\"t m0 x37 he1 y146 ffb fs5 fc1 sc0 ls0 ws0\">Tax rate </div></td><td class=\"c x1b7 y107b w8b hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">WACC* </div></td><td></td><td class=\"c x1b8 y107b wb8 hdf\"><div class=\"t m0 x9 ha y146 ffb fs5 fc1 sc0 ls0 ws0\">g-rate<span class=\"ff4 ls14\">**</span> </div></td><td></td><td class=\"c x1b9 y107d w21f h161\"><div class=\"t m0 x153 ha y107c ff4 fs5 fc1 sc0 ls0 ws0\">Periodo esplic<span class=\"_ _1\"></span>ito<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x1b6 y107e wba hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ba y107e wba hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b7 y107e wbb hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1bb y107e wbc hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b8 y107e wbd hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1bc y107e wbe hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1bd y107f w220 h16c\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc1 sc0 ls0 ws0\">flussi di <span class=\"ls8\">cassa<span class=\"_ _3d\"> </span></span></div></td></tr><tr><td class=\"c x1b5 y1080 wb6 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Valore </div></td><td class=\"c x1b6 y1080 wba hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x1ba y1080 wba hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x1b7 y1080 wbb hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7,10% </div></td><td class=\"c x1bb y1080 wbc hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8,70% </div></td><td class=\"c x1b8 y1080 wbd hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1bc y1080 wbe hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1be y1080 wb9 hdf\"><div class=\"t m0 x2d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5 anni </div></td></tr></table>* <span class=\"_ _15\"> </span>Il <span class=\"_ _13\"> </span>WACC <span class=\"_ _15\"> </span>rappresen<span class=\"_ _1\"></span>ta <span class=\"_ _15\"> </span>la <span class=\"_ _13\"> </span>media <span class=\"_ _13\"> </span>ponderata <span class=\"_ _13\"> </span>del  costo <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>c<span class=\"_ _7\"></span>apitale <span class=\"_ _13\"> </span>dell\u2019impresa <span class=\"_ _13\"> </span>tenuto <span class=\"_ _13\"> </span>c<span class=\"_ _7\"></span>ontro <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>rischi <span class=\"_ _15\"> </span>specifici relativamente <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>settori oper<span class=\"_ _1\"></span>ativi <span class=\"_ _1\"></span>consider<span class=\"_ _1\"></span>ati. Tale<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>parametro<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span>to al <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>dell\u2019effetto <span class=\"_ _3\"></span>fiscale e <span class=\"_ _3\"></span>tiene conto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell<span class=\"_ _7\"></span>\u2019evoluzion<span class=\"_ _1\"></span>e dei tassi.    ** Il \u201cg<span class=\"ff8\">-</span>rate\u201d rap<span class=\"_ _1\"></span>presenta il tas<span class=\"_ _1\"></span>so di crescita a<span class=\"_ _1\"></span>tteso ai fini della<span class=\"_ _1\"></span> determin<span class=\"_ _1\"></span>azione del \u201ctermina<span class=\"_ _1\"></span>l value\u201d.  <span class=\"ff8\"> </span>Dalle <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>isultanze <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>analisi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sensitivit\u00e0 <span class=\"_ _4\"></span>effettu<span class=\"_ _1\"></span>ate <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>emerso <span class=\"_ _7\"></span>che <span class=\"_ _17\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _4\"></span>seb<span class=\"_ _1\"></span>bene <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>rilevi una sen<span class=\"_ _1\"></span>sibilit\u00e0 <span class=\"_ _1\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>trasc<span class=\"_ _1\"></span>urabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>variare <span class=\"_ _3\"></span>dei pa<span class=\"_ _1\"></span>rametri <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>acc <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>rati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che, in taluni scenari<span class=\"_ _1\"></span> valutativi<span class=\"_ _1\"></span>, il differenzi<span class=\"_ _1\"></span>ale tra l<span class=\"_ _1\"></span>\u2019Enterprise<span class=\"_ _1\"></span> Valu<span class=\"ff1\">e stimato<span class=\"_ _1\"></span> e il val<span class=\"_ _1\"></span>ore contabile del<span class=\"_ _3\"></span> </span>CIN della CGU risulterebbe negativo (peraltro solo per <span class=\"_ _7\"></span>ipotesi di tasso di <span class=\"_ _7\"></span>crescita pari a zero) \u2013<span class=\"ff1\"> <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>maggioranza <span class=\"_ _7\"></span>degli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>scenari <span class=\"_ _7\"></span>esaminati <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>risultati <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>confermano,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>sostanza, <span class=\"_ _7\"></span>le </span>conclusioni ottenu<span class=\"_ _1\"></span>te con riferimento <span class=\"_ _1\"></span>allo scenario ba<span class=\"_ _1\"></span>se.  Al <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>l\u00e0 <span class=\"_ _4\"></span>dei <span class=\"_ _7\"></span>modelli <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>im<span class=\"_ _7\"></span>pairment <span class=\"_ _7\"></span>utilizzati <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>valutazione <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immateriali <span class=\"_ _7\"></span>a vita <span class=\"_ _4\"></span>indefinita<span class=\"ff9\">, <span class=\"_ _4\"></span>va <span class=\"_ _4\"></span>sottolin<span class=\"_ _1\"></span>eato <span class=\"_ _4\"></span>che, <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>considerazi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>inerenti <span class=\"_ _4\"></span>l\u2019effettivo <span class=\"_ _7\"></span>valore <span class=\"_ _17\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>assets </span>immateriali <span class=\"_ _15\"> </span>che <span class=\"_ _19\"> </span>qualificano <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>editoriali, <span class=\"_ _15\"> </span>vanno <span class=\"_ _19\"> </span>tenuti <span class=\"_ _19\"> </span>presen<span class=\"_ _1\"></span>ti <span class=\"_ _19\"> </span>anche <span class=\"_ _15\"> </span>elementi <span class=\"_ _19\"> </span>che esulano <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>dinamiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>strettamente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>economiche<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>fare <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il nu<span class=\"_ _1\"></span>mero <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>lettori<span class=\"_ _1\"></span> e <span class=\"_ _7\"></span>con la <span class=\"_ _7\"></span>diffusione<span class=\"_ _1\"></span> sul <span class=\"_ _7\"></span>mercato,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>elementi<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>che conferiscono valore effettivo ad <span class=\"_ _7\"></span>un quotidiano e ne determinano il p<span class=\"_ _1\"></span>rezzo. 3.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Immobili, imp<span class=\"_ _1\"></span>ianti e macchinari </span><table class=\"s w221 h16d\" id=\"_5bb3324f-db50-46c9-a8c7-95c77ee62deb\"><tr><td></td><td class=\"c x1bf y1081 w222 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c0 y1081 w223 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c1 y1081 w224 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attrezzature</div></td><td class=\"c x1c2 y1082 w225 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1c3 y1081 w212 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y1083 wbf h14\"><div class=\"t m0 x66 he1 y990 ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td></td><td></td><td></td><td class=\"c x1c4 y1084 w226 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">per diritti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c5 y1083 wac h14\"><div class=\"t m0 x25 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Altri beni </div></td><td></td><td class=\"c x1c6 y1083 wc5 h14\"><div class=\"t m0 x82 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1c8 y1085 w227 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1c7 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Macchinari<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c9 y1085 w228 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Ind. e Com.<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ca y1086 w229 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">di utilizzo<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1cb y1085 w214 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y1087 wbf hf4\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1cc y1087 wc0 hf4\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">60.292 </div></td><td class=\"c x1cd y1087 wc1 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">98.579 </div></td><td class=\"c x1ce y1087 wc2 hf4\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y1087 wc3 hf4\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">29.870 </div></td><td class=\"c x1c5 y1087 wac hf4\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.420 </div></td><td class=\"c x1d0 y1087 wc4 hf4\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y1087 wc5 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">210.970 </div></td></tr><tr><td class=\"c x1ac y1088 wbf hee\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1cd y1088 wc1 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">232<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y1088 wc3 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.433 </div></td><td class=\"c x1c5 y1088 wac hee\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">105<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1088 wc4 hee\"><div class=\"t m0 xe0 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y1088 wc5 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.808 </div></td></tr><tr><td class=\"c x1ac y1089 wbf hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td></td><td class=\"c x1cf y1089 wc3 hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c5 y1089 wac hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(23)<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1089 wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y1089 wc5 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(23)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y108a wbf hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td></td><td class=\"c x1cd y108a wc1 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(9)<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d0 y108a wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y108a wc5 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(9)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y108b wbf hee\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1cc y108b wc0 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">60.292 </div></td><td class=\"c x1cd y108b wc1 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">98.802 </div></td><td class=\"c x1ce y108b wc2 hee\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y108b wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.303 </div></td><td class=\"c x1c5 y108b wac hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.502 </div></td><td class=\"c x1d0 y108b wc4 hee\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108b wc5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">212.746 </div></td></tr><tr><td class=\"c x1ac y108c wc6 hee\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1cc y108c wc0 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">60.292 </div></td><td class=\"c x1cd y108c wc1 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">98.802 </div></td><td class=\"c x1ce y108c wc2 hee\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y108c wc3 hee\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">31.303 </div></td><td class=\"c x1c5 y108c wac hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.502 </div></td><td class=\"c x1d0 y108c wc4 hee\"><div class=\"t m0 xe0 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108c wc7 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">212.746 </div></td></tr><tr><td class=\"c x1ac y108d wc6 hdf\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc y108d wc0 hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">26<span class=\"ls0\"> </span></div></td><td class=\"c x1cd y108d wc1 hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">91<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y108d wc3 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.291 </div></td><td class=\"c x1c5 y108d wac hdf\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">213<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y108d wc4 hdf\"><div class=\"t m0 xe0 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108d wc7 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.636 </div></td></tr><tr><td class=\"c x1ac y108e wc6 hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc y108e wc0 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x1cf y108e wc3 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(42)<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y108e wac hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(33)<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y108e wc4 hdf\"><div class=\"t m0 x94 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(5)<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108e wc7 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(81)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y108f wc6 hf6\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1cc y108f wc0 hf6\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.134 </div></td><td class=\"c x1cd y108f wc1 hf6\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.134) </div></td><td></td><td></td><td></td><td class=\"c x1d0 y108f wc4 hf6\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y108f wc7 hf6\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1ac y1090 wc6 hdf\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1cc y1090 wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">61.452 </div></td><td class=\"c x1cd y1090 wc1 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">97.759 </div></td><td class=\"c x1ce y1090 wc2 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y1090 wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">34.552 </div></td><td class=\"c x1c5 y1090 wac hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.681 </div></td><td class=\"c x1d0 y1090 wc4 hdf\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">48<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y1090 wc7 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">216.301 </div></td></tr><tr><td class=\"c x1d1 y1092 w22a h170\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _1\"></span> e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d2 y1093 w222 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d4 y1093 w22b h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1d3 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attrezzature<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d5 y1094 w225 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1c3 y1093 w212 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x1d6 y1095 w226 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">per diritti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c5 y1096 wac hc7\"><div class=\"t m0 x34 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Altri beni </div></td><td></td><td class=\"c x1c6 y1096 wc5 hc7\"><div class=\"t m0 x82 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1d7 y1097 w22c h170\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">perdite durevol<span class=\"_ _1\"></span>i<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c8 y1098 w227 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1c7 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Macchinari<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d8 y1098 w228 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Ind. e Com.<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d9 y1099 w229 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">di utilizzo<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1da y1098 w214 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y109a wbf hdf\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1cc y109a wc0 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">34.184 </div></td><td class=\"c x1cd y109a wc1 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">96.076 </div></td><td class=\"c x1ce y109a wc2 hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">808<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y109a wc3 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">14.315 </div></td><td class=\"c x1c5 y109a wac hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">20.854 </div></td><td class=\"c x1d0 y109a wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109a wc5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">166.237 </div></td></tr><tr><td class=\"c x1ac y109b wbf hee\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc y109b wc0 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.519 </div></td><td class=\"c x1cd y109b wc1 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">557<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y109b wc2 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x1cf y109b wc3 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.900 </div></td><td class=\"c x1c5 y109b wac hee\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">249<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y109b wc4 hee\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109b wc5 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">6.226 </div></td></tr><tr><td class=\"c x1ac y109c wbf hdf\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1cc y109c wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.704 </div></td><td class=\"c x1cd y109c wc1 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">96.633 </div></td><td class=\"c x1ce y109c wc2 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y109c wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">18.214 </div></td><td class=\"c x1c5 y109c wac hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.071 </div></td><td class=\"c x1d0 y109c wc4 hdf\"><div class=\"t m0 x95 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109c wc5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">172.431 </div></td></tr><tr><td class=\"c x1ac y109d wc6 hf4\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1cc y109d wc0 hf4\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">35.704 </div></td><td class=\"c x1cd y109d wc1 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">96.633 </div></td><td class=\"c x1ce y109d wc2 hf4\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y109d wc3 hf4\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.214 </div></td><td class=\"c x1c5 y109d wac hf4\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.071 </div></td><td class=\"c x1d0 y109d wc4 hf4\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109d wc7 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">172.431 </div></td></tr><tr><td class=\"c x1ac y109e wc6 hdf\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc y109e wc0 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.554 </div></td><td class=\"c x1cd y109e wc1 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">529<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y109e wc3 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.985 </div></td><td class=\"c x1c5 y109e wac hdf\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">213<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y109e wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109e wc7 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">6.281 </div></td></tr><tr><td class=\"c x1ac y109f wc6 hee\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc y109f wc0 hee\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">939<span class=\"ls0\"> </span></div></td><td class=\"c x1cd y109f wc1 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(939)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y109f wc3 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c5 y109f wac hee\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(80)<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y109f wc4 hee\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109f wc7 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(80)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y10a0 wc6 hdf\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1cc y10a0 wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">38.197 </div></td><td class=\"c x1cd y10a0 wc1 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">96.223 </div></td><td class=\"c x1ce y10a0 wc2 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y10a0 wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">22.199 </div></td><td class=\"c x1c5 y10a0 wac hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.203 </div></td><td class=\"c x1d0 y10a0 wc4 hdf\"><div class=\"t m0 x95 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y10a0 wc7 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">178.632 </div></td></tr><tr><td class=\"c x1ac y10a1 wbf hee\"><div class=\"t m0 x5f he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y10a2 wbf hdf\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1cc y10a2 wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">26.108 </div></td><td class=\"c x1cd y10a2 wc1 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.503 </div></td><td class=\"c x1ce y10a2 wc2 hdf\"><div class=\"t m0 x2a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x1cf y10a2 wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">15.555 </div></td><td class=\"c x1c5 y10a2 wac hdf\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">566<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y10a2 wc4 hdf\"><div class=\"t m0 x95 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y10a2 wc5 hdf\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">44.733 </div></td></tr><tr><td class=\"c x1ac y10a3 wbf hee\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1cc y10a3 wc0 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24.588 </div></td><td class=\"c x1cd y10a3 wc1 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.169 </div></td><td class=\"c x1ce y10a3 wc2 hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1cf y10a3 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">13.089 </div></td><td class=\"c x1c5 y10a3 wac hee\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">431<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y10a3 wc4 hee\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y10a3 wc5 hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">40.316 </div></td></tr><tr><td class=\"c x1ac y10a4 wc6 hee\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1cc y10a4 wc0 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">23.255 </div></td><td class=\"c x1cd y10a4 wc1 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.536 </div></td><td class=\"c x1ce y10a4 wc2 hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1cf y10a4 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">12.353 </div></td><td class=\"c x1c5 y10a4 wac hee\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">478<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y10a4 wc4 hee\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">48<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y10a4 wc7 hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">37.670 </div></td></tr></table>La <span class=\"_ _19\"> </span>voce <span class=\"_ _19\"> </span>\u201c<span class=\"ff1\">Terreni <span class=\"_ _18\"> </span>e <span class=\"_ _19\"> </span>Fabbricati</span><span class=\"lsa\">\u201d <span class=\"_ _19\"> </span></span><span class=\"ff1\">comprende <span class=\"_ _19\"> </span>alcune <span class=\"_ _19\"> </span>sedi <span class=\"_ _19\"> </span>operative <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>gli <span class=\"_ _19\"> </span>stabilimenti </span>destinati alla stampa<span class=\"_ _1\"></span> dei giornal<span class=\"_ _1\"></span>i. La <span class=\"_ _17\"></span>voce <span class=\"_ _13\"> </span>\u201cImpianti <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>mac<span class=\"_ _1\"></span>chinari\u201d <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"> </span>composta<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span><span class=\"ff1\">princi<span class=\"_ _1\"></span>palmente <span class=\"_ _13\"></span>da<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>rotative <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>stampa<span class=\"_ _1\"></span> </span>detenute dalle Soci<span class=\"_ _1\"></span>et\u00e0/centri sta<span class=\"_ _1\"></span>mpa del Gruppo. La <span class=\"_ _7\"></span>voce <span class=\"_ _7\"></span>\u201cAttivit\u00e0 <span class=\"_ _7\"></span>per diritti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo\u201d <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>composta<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>quasi esclusivamente <span class=\"_ _7\"></span>dai <span class=\"_ _7\"></span>contratti di locazione di alcun<span class=\"_ _1\"></span>e sedi e redazi<span class=\"_ _1\"></span>oni, il cui <span class=\"_ _1\"></span>valore complessi<span class=\"_ _1\"></span>vo attualizza<span class=\"_ _1\"></span>to \u00e8 stato i<span class=\"_ _1\"></span>scritto tra l<span class=\"_ _1\"></span>e attivit\u00e0 material<span class=\"_ _1\"></span>i in applicazion<span class=\"_ _1\"></span>e <span class=\"ff9\">dell\u2019</span>IFRS 16. La <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>\u201c<span class=\"_ _7\"></span>Altri <span class=\"_ _17\"></span>beni\u201d <span class=\"_ _17\"></span>comprende, <span class=\"_ _17\"></span>oltre <span class=\"_ _17\"></span>a <span class=\"_ _13\"></span>s<span class=\"_ _1\"></span>trumenti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tecnologici <span class=\"_ _17\"></span>quali <span class=\"_ _17\"></span>computer, <span class=\"_ _13\"></span>serv<span class=\"_ _1\"></span>er<span class=\"ff1\">, </span>apparati di rete<span class=\"ls6\">, i</span> cos<span class=\"_ _1\"></span>ti capitalizzati per migliorie e ristru<span class=\"_ _1\"></span>tturazioni dei local<span class=\"_ _1\"></span>i presi in affitto<span class=\"_ _7\"></span>, il cui<span class=\"_ _1\"></span> ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>calcolato <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>durata <span class=\"_ _3\"></span>prevista <span class=\"_ _1\"></span>del <span class=\"_ _16\"></span>contratto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>locazione <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>risulta essere inferiore<span class=\"_ _1\"></span> alla vita economico-tecni<span class=\"_ _1\"></span>ca della migl<span class=\"_ _1\"></span>ioria.  Non sono stati capi<span class=\"_ _1\"></span>talizzati oneri finanzi<span class=\"_ _1\"></span>ari<span class=\"ff3 fs2\">.  </span>Con <span class=\"_ _13\"> </span>riferimento <span class=\"_ _15\"> </span>agli <span class=\"_ _13\"> </span>impatti <span class=\"_ _15\"> </span>derivanti<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>dall\u2019ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _13\"> </span>dell\u2019IFRS <span class=\"_ _13\"> </span>16 <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _13\"> </span>al <span class=\"_ _15\"> </span>31 dicembre <span class=\"ls2\">2024</span>, si ripo<span class=\"_ _1\"></span>rtano di seguito<span class=\"_ _1\"></span> le seguenti<span class=\"_ _1\"></span> informazioni inte<span class=\"_ _1\"></span>grative <table class=\"s w22d h171\" id=\"_9b4293b8-fb09-475b-8bec-16e23afb0bed\"><tr><td></td><td></td><td></td><td class=\"c x1db y10a5 w22e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 per<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x1dc y10a6 wca he5\"><div class=\"t m0 x97 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Terreni e fabbr<span class=\"_ _1\"></span>icati </div></td><td class=\"c x1dd y10a6 wcb he5\"><div class=\"t m0 x21 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x1de y10a7 w22f h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">diritto di utiliz<span class=\"_ _1\"></span>zo<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y10a8 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 1\u00b0 gennaio 202<span class=\"_ _1\"></span>3 </div></td><td class=\"c x1dc y10a8 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 29.309  </div></td><td class=\"c x1dd y10a8 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">382 </span> </div></td><td class=\"c x1df y10a8 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 29.691  </div></td></tr><tr><td class=\"c x1ac y10a9 wc9 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1dc y10a9 wca hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.333  </div></td><td class=\"c x1dd y10a9 wcb hee\"><div class=\"t m0 xe2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">101 </span> </div></td><td class=\"c x1df y10a9 wcc hee\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.433  </div></td></tr><tr><td class=\"c x1ac y10aa wc9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 31 dicembre<span class=\"_ _1\"></span> 2023 </div></td><td class=\"c x1dc y10aa wca hee\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 30.642  </div></td><td class=\"c x1dd y10aa wcb hee\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">482 </span> </div></td><td class=\"c x1df y10aa wcc hee\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 31.125  </div></td></tr><tr><td class=\"c x1ac y10ab wc9 hf1\"><div class=\"t m0 x19 ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 1\u00b0 gen<span class=\"_ _1\"></span>naio 2023 </div></td><td class=\"c x1dc y10ab wca hf1\"><div class=\"t m0 x3a ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.873  </div></td><td class=\"c x1dd y10ab wcb hf1\"><div class=\"t m0 xe2 ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">263 </span> </div></td><td class=\"c x1df y10ab wcc hf1\"><div class=\"t m0 xaf ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> 14.136  </div></td></tr><tr><td class=\"c x1ac y10ac wc9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x1dc y10ac wca hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.847  </div></td><td class=\"c x1dd y10ac wcb hdf\"><div class=\"t m0 x8b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">53 </span> </div></td><td class=\"c x1df y10ac wcc hdf\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.900  </div></td></tr><tr><td class=\"c x1ac y10ad wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 31 d<span class=\"_ _1\"></span>icembre 2023 </div></td><td class=\"c x1dc y10ad wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.720  </div></td><td class=\"c x1dd y10ad wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">316 </span> </div></td><td class=\"c x1df y10ad wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.036  </div></td></tr><tr><td class=\"c x1ac y10ae wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto a<span class=\"_ _1\"></span>l 31 dicembre 202<span class=\"_ _1\"></span>3 </div></td><td class=\"c x1dc y10ae wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.922  </div></td><td class=\"c x1dd y10ae wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">167 </span> </div></td><td class=\"c x1df y10ae wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.089  </div></td></tr><tr><td class=\"c x1ac y10af wc9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 1\u00b0 gennaio 202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x1dc y10af wca hee\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 30.643  </div></td><td class=\"c x1dd y10af wcb hee\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">482 </span> </div></td><td class=\"c x1df y10af wcc hee\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 31.125  </div></td></tr><tr><td class=\"c x1ac y10b0 wc9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1dc y10b0 wca hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.224  </div></td><td class=\"c x1dd y10b0 wcb hdf\"><div class=\"t m0 x8b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">89 </span> </div></td><td class=\"c x1df y10b0 wcc hdf\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.313  </div></td></tr><tr><td class=\"c x1ac y10b1 wc9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1dc y10b1 wca hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(64) </span> </div></td><td class=\"c x1dd y10b1 wcb hdf\"><div class=\"t m0 x67 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1df y10b1 wcc hdf\"><div class=\"t m0 x96 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(64) </span> </div></td></tr><tr><td class=\"c x1ac y10b2 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 31 dicembre<span class=\"_ _1\"></span> 2024 </div></td><td class=\"c x1dc y10b2 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 33.802  </div></td><td class=\"c x1dd y10b2 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">572 </span> </div></td><td class=\"c x1df y10b2 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 34.373  </div></td></tr><tr><td class=\"c x1ac y10b3 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 1\u00b0 gen<span class=\"_ _1\"></span>naio 2024 </div></td><td class=\"c x1dc y10b3 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.720  </div></td><td class=\"c x1dd y10b3 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">316 </span> </div></td><td class=\"c x1df y10b3 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.036  </div></td></tr><tr><td class=\"c x1ac y10b4 wc9 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x1dc y10b4 wca hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.916  </div></td><td class=\"c x1dd y10b4 wcb hee\"><div class=\"t m0 x8b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">68 </span> </div></td><td class=\"c x1df y10b4 wcc hee\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.985  </div></td></tr><tr><td class=\"c x1ac y10b5 wc9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 31 dice<span class=\"_ _1\"></span>mbre 2024 </div></td><td class=\"c x1dc y10b5 wca hee\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 21.636  </div></td><td class=\"c x1dd y10b5 wcb hee\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">384 </span> </div></td><td class=\"c x1df y10b5 wcc hee\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 22.020  </div></td></tr><tr><td class=\"c x1ac y10b6 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto a<span class=\"_ _1\"></span>l 31 dicembre 202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x1dc y10b6 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.166  </div></td><td class=\"c x1dd y10b6 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">187 </span> </div></td><td class=\"c x1df y10b6 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.353  </div></td></tr></table>Al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>dicembre <span class=\"_ _7\"></span><span class=\"ls2\">2024</span> <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>pari <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>12.353 <span class=\"_ _7\"></span>mila <span class=\"_ _7\"></span>Euro <span class=\"_ _7\"></span>ed includono prevalen<span class=\"_ _1\"></span>temente con<span class=\"_ _1\"></span>tratti relativi ad<span class=\"_ _1\"></span> immobil<span class=\"_ _1\"></span>i. L\u2019esposizion<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>del <span class=\"_ _13\"> </span>Gruppo, <span class=\"_ _13\"> </span>con <span class=\"_ _15\"> </span>evidenza <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>scadenze <span class=\"_ _13\"> </span>delle <span class=\"_ _15\"> </span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"> </span>del <span class=\"_ _15\"> </span>leasing<span class=\"_ _1\"></span> relative ai flussi finanzi<span class=\"_ _1\"></span>ari contrat<span class=\"_ _1\"></span>tuali non attuali<span class=\"_ _1\"></span>zzati \u00e8 la segue<span class=\"_ _1\"></span>nte: <table class=\"s w230 h172\" id=\"_d82bcd29-bcef-41bc-83aa-b0a37fe82f9d\"><tr><td></td><td class=\"c x1e0 y10b7 wc3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2024 </div></td><td class=\"c x1e1 y10b7 wce hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2023 </div></td></tr><tr><td class=\"c x1ac y10b8 wcd hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Entro 3 mesi<span class=\"_ _1\"></span> </div></td><td class=\"c x1e0 y10b8 wc3 hf4\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">991 </span> </div></td><td class=\"c x1e1 y10b8 wce hf4\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">975 </span> </div></td></tr><tr><td class=\"c x1ac y10b9 wcd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _1\"></span>o </div></td><td class=\"c x1e0 y10b9 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.967  </div></td><td class=\"c x1e1 y10b9 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.776  </div></td></tr><tr><td class=\"c x1ac y10ba wcd hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x1e0 y10ba wc3 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.765  </div></td><td class=\"c x1e1 y10ba wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.066  </div></td></tr><tr><td class=\"c x1ac y10bb wcd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x1e0 y10bb wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.677  </div></td><td class=\"c x1e1 y10bb wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.302  </div></td></tr><tr><td class=\"c x1ac y10bc wcd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oltre 5 anni </div></td><td class=\"c x1e0 y10bc wc3 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">182 </span> </div></td><td class=\"c x1e1 y10bc wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">237 </span> </div></td></tr><tr><td class=\"c x1ac y10bd wcd hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 <span class=\"_ _1\"></span>del leasing n<span class=\"_ _1\"></span>on attualizzate a<span class=\"_ _1\"></span>l 31 dice<span class=\"_ _1\"></span>mbre </div></td><td class=\"c x1e0 y10bd wc3 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.582  </div></td><td class=\"c x1e1 y10bd wce hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.356  </div></td></tr></table>Le passivit\u00e0 del<span class=\"_ _1\"></span> leasing non cor<span class=\"_ _1\"></span>renti e corren<span class=\"_ _1\"></span>ti sono di seguito<span class=\"_ _1\"></span> esposte:<table class=\"s w231 h173\" id=\"_d6c2706a-8e6b-4192-bc80-15fa870e2fcf\"><tr><td></td><td class=\"c x1e2 y10be wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2024 </div></td><td class=\"c x1e3 y10be wc3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2023 </div></td></tr><tr><td class=\"c x1ac y10bf wd0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _1\"></span>correnti del leasing<span class=\"_ _1\"></span>  </div></td><td class=\"c x1e2 y10bf wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.079  </div></td><td class=\"c x1e3 y10bf wc3 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.211  </div></td></tr><tr><td class=\"c x1ac y10c0 wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _1\"></span>correnti del leasing<span class=\"_ _1\"></span> <span class=\"ff9\">\u2013</span> parti correlate<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c0 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.544  </div></td><td class=\"c x1e3 y10c0 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.395  </div></td></tr><tr><td class=\"c x1ac y10c1 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 del<span class=\"_ _1\"></span> leasing non corre<span class=\"_ _1\"></span>nti </div></td><td class=\"c x1e2 y10c1 wce hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x1e3 y10c1 wc3 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.606  </div></td></tr><tr><td class=\"c x1ac y10c2 wd0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _1\"></span>ti del leasing </div></td><td class=\"c x1e2 y10c2 wce hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">769 </span> </div></td><td class=\"c x1e3 y10c2 wc3 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">666 </span> </div></td></tr><tr><td class=\"c x1ac y10c3 wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _1\"></span>ti del leasing<span class=\"_ _1\"></span> <span class=\"ff9\">\u2013</span> parti correlate<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c3 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.189  </div></td><td class=\"c x1e3 y10c3 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.085  </div></td></tr><tr><td class=\"c x1ac y10c4 wd0 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 del<span class=\"_ _1\"></span> leasing correnti </div></td><td class=\"c x1e2 y10c4 wce hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 3.958  </div></td><td class=\"c x1e3 y10c4 wc3 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 3.751  </div></td></tr><tr><td class=\"c x1ac y10c5 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 <span class=\"_ _1\"></span>del leasing<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c5 wce hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.582  </div></td><td class=\"c x1e3 y10c5 wc3 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.356  </div></td></tr><tr><td class=\"c x1ac y10c6 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Importi rilevat<span class=\"_ _1\"></span>i nel conto econo<span class=\"_ _1\"></span>mico cons<span class=\"_ _1\"></span>olidato </div></td><td class=\"c x1e2 y10c6 wce hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y10c6 wc3 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y10c7 wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c7 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.985  </div></td><td class=\"c x1e3 y10c7 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.900  </div></td></tr><tr><td class=\"c x1ac y10c8 wd0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _1\"></span>vi sulle passi<span class=\"_ _1\"></span>vit\u00e0 del leasing </div></td><td class=\"c x1e2 y10c8 wce hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">147 </span> </div></td><td class=\"c x1e3 y10c8 wc3 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">180 </span> </div></td></tr><tr><td class=\"c x1ac y10c9 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Importi rilevat<span class=\"_ _1\"></span>i nel prospetto <span class=\"_ _1\"></span>dei flussi fina<span class=\"_ _1\"></span>nziari </div></td><td class=\"c x1e2 y10c9 wce hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y10c9 wc3 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y10ca wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale dei flus<span class=\"_ _1\"></span>si finanziari in us<span class=\"_ _1\"></span>cita per i leasing </div></td><td class=\"c x1e2 y10ca wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.170  </div></td><td class=\"c x1e3 y10ca wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.006 </div></td></tr></table>4.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Partecipazioni e<span class=\"_ _1\"></span> titoli n<span class=\"_ _1\"></span>on correnti  </span><table class=\"s w232 h174\" id=\"_79065e04-3d3e-4fe3-a870-350fc7b06820\"><tr><td></td><td></td><td class=\"c x1e5 y10cb w233 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1e4 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni al<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ac y10cc wd1 he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni e<span class=\"_ _1\"></span> titoli non corre<span class=\"_ _1\"></span>nti </div></td><td class=\"c x1e6 y10cc wd2 he5\"><div class=\"t m0 xa0 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1e7 y10cd w234 h16f\" colspan=\"2\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e8 y10cd w235 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10cc wd4 he5\"><div class=\"t m0 x97 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1ea y10cc wd5 he5\"><div class=\"t m0 x1f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x154 y10ce w236 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _1\"></span> in altre imprese <span class=\"_ _1\"></span>valutate<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10cf wd2 he7\"><div class=\"t m0 x4f hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td><td class=\"c x1eb y10cf wd3 he7\"><div class=\"t m0 x2c hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1ec y10cf wc he7\"><div class=\"t m0 x2c hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x1ea y10cf wd5 he7\"><div class=\"t m0 x7d hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td></tr><tr><td class=\"c x154 y10d0 w237 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">al costo<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y10d1 w238 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in <span class=\"_ _1\"></span>strumenti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10d2 wd2 he5\"><div class=\"t m0 x7d hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">222.908 </div></td><td class=\"c x1eb y10d2 wd3 he5\"><div class=\"t m0 x50 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.742 </div></td><td class=\"c x1ec y10d2 wc he5\"><div class=\"t m0 x3f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td></td><td class=\"c x1ea y10d2 wd5 he5\"><div class=\"t m0 x20 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td></tr><tr><td class=\"c x154 y10d3 w239 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">rappresentati<span class=\"_ _1\"></span>vi di capitale<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y10d4 wd1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Titoli a reddito<span class=\"_ _1\"></span> fisso </div></td><td class=\"c x1e6 y10d4 wd2 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.764 </div></td><td class=\"c x1eb y10d4 wd3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.889 </div></td><td class=\"c x1ec y10d4 wc hdf\"><div class=\"t m0 x2c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y10d4 wd4 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(7.764) </div></td><td class=\"c x1ea y10d4 wd5 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.889 </div></td></tr><tr><td class=\"c x1ac y10d5 wd1 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1e6 y10d5 wd2 hee\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">231.881 </div></td><td class=\"c x1eb y10d5 wd3 hee\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.631 </div></td><td class=\"c x1ec y10d5 wc hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td class=\"c x1e9 y10d5 wd4 hee\"><div class=\"t m0 x21 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.764) </div></td><td class=\"c x1ea y10d5 wd5 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">270.449 </div></td></tr><tr><td></td><td></td><td class=\"c x1e5 y10d6 w233 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1e4 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni al<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ac y10d7 wd6 he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni e<span class=\"_ _1\"></span> titoli non corre<span class=\"_ _1\"></span>nti </div></td><td class=\"c x1e6 y10d7 wd2 he5\"><div class=\"t m0 xa0 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1e7 y10d8 w234 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e8 y10d8 w235 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10d7 wd4 he5\"><div class=\"t m0 x97 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1ea y10d7 wd7 he5\"><div class=\"t m0 x1f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x154 y10d9 w236 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _1\"></span> in altre imprese <span class=\"_ _1\"></span>valutate<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10da wd2 he5\"><div class=\"t m0 x4f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td><td class=\"c x1eb y10da wd3 he5\"><div class=\"t m0 x2a hb y25f ff1 fs5 fc0 sc0 ls30 ws0\">(3)<span class=\"ls0\"> </span></div></td><td class=\"c x1ec y10da wc he5\"><div class=\"t m0 x2c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x1ea y10da wd7 he5\"><div class=\"t m0 x7d hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.207 </div></td></tr><tr><td class=\"c x154 y10db w237 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">al costo<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y10dc w238 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in <span class=\"_ _1\"></span>strumenti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10dd wd2 he7\"><div class=\"t m0 x7d hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td><td class=\"c x1eb y10dd wd3 he7\"><div class=\"t m0 xab hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">(24.389) </div></td><td class=\"c x1ec y10dd wc he7\"><div class=\"t m0 x3f hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">84.933 </div></td><td></td><td class=\"c x1ea y10dd wd7 he7\"><div class=\"t m0 x20 hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">322.895 </div></td></tr><tr><td class=\"c x154 y10de w239 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">rappresentati<span class=\"_ _1\"></span>vi di capitale<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y10df wd6 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Titoli a reddito fi<span class=\"_ _1\"></span>sso </div></td><td class=\"c x1e6 y10df wd2 hf1\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.889 </div></td><td class=\"c x1eb y10df wd3 hf1\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">54.668 </div></td><td class=\"c x1ec y10df wc hf1\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.218 </div></td><td></td><td class=\"c x1ea y10df wd7 hf1\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">62.775 </div></td></tr><tr><td class=\"c x1ac y10e0 wd6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1e6 y10e0 wd2 hdf\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">270.449 </div></td><td class=\"c x1eb y10e0 wd3 hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">30.276 </div></td><td class=\"c x1ec y10e0 wc hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">86.151 </div></td><td class=\"c x1e9 y10e0 wd4 hdf\"><div class=\"t m0 x2c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1ea y10e0 wd7 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">386.876 </div></td></tr></table>Il dettaglio dell<span class=\"_ _1\"></span>a voce Partecipazion<span class=\"_ _1\"></span>i in altre impre<span class=\"_ _1\"></span>se valutate al c<span class=\"_ _1\"></span>osto \u00e8 il seg<span class=\"_ _1\"></span>uente: <table class=\"s w23a h175\" id=\"_c3eaf4aa-81de-4fff-804e-d87ea8668171\"><tr><td class=\"c x154 y10e1 w23b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>altre<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x1ee y10e1 w23c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y10e2 w23d h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ef y10e3 wd9 he7\"><div class=\"t m0 x29 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">% </div></td><td class=\"c x1f0 y10e3 wda he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1f1 y10e2 w234 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1f2 y10e3 wdb he7\"><div class=\"t m0 x82 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x1f3 y10e3 wdc he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f4 y10e4 wd8 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ansa </div></td><td class=\"c x1ef y10e4 wd9 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6,71 </div></td><td class=\"c x1f0 y10e4 wda hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td><td></td><td></td><td class=\"c x1f3 y10e4 wdc hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td></tr><tr><td class=\"c x1f4 y10e5 wd8 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre minori </div></td><td></td><td class=\"c x1f0 y10e5 wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">12<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x1f3 y10e5 wdc hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">12<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f4 y10e6 wd8 hdf\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x1f0 y10e6 wda hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td><td class=\"c x1f5 y10e6 wd3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                      - <span class=\"_ _1\"></span> </div></td><td class=\"c x1f2 y10e6 wdb hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                      -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f3 y10e6 wdc hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td></tr><tr><td class=\"c x154 y10e7 w23b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>altre<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x1ee y10e7 w23c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y10e8 w23d h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ef y10e9 wd9 he5\"><div class=\"t m0 x29 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">% </div></td><td class=\"c x1f0 y10e9 wda he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1f1 y10e8 w234 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1f2 y10e9 wdb he5\"><div class=\"t m0 x82 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x1f3 y10e9 wde he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1f4 y10ea wdd hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ansa </div></td><td class=\"c x1ef y10ea wd9 hf4\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6,71 </div></td><td class=\"c x1f0 y10ea wda hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td><td></td><td></td><td class=\"c x1f3 y10ea wde hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td></tr><tr><td class=\"c x1f4 y10eb wdd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre minori </div></td><td></td><td class=\"c x1f0 y10eb wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">12<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1f2 y10eb wdb hdf\"><div class=\"t m0 x4e hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(3)<span class=\"ls0\"> </span></div></td><td class=\"c x1f3 y10eb wde hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9 </div></td></tr><tr><td class=\"c x1f4 y10ec wdd hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x1f0 y10ec wda hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">         1.210  </div></td><td class=\"c x1f5 y10ec wd3 hee\"><div class=\"t m0 x4e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f2 y10ec wdb hee\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(3) </span> </div></td><td class=\"c x1f3 y10ec wde hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.207 </div></td></tr></table>Le parteci<span class=\"_ _1\"></span>pazioni i<span class=\"_ _1\"></span>n altre <span class=\"_ _1\"></span>imprese sono<span class=\"_ _1\"></span> valuta<span class=\"_ _1\"></span>te al <span class=\"ff8\">fair val<span class=\"_ _1\"></span>ue<span class=\"ff1\"> o<span class=\"_ _1\"></span>, qualora non<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disponibili <span class=\"_ _1\"></span>i </span></span>piani di svilup<span class=\"_ _1\"></span>po delle loro attivi<span class=\"_ _1\"></span>t\u00e0, al costo retti<span class=\"_ _1\"></span>ficato delle perdi<span class=\"_ _1\"></span>te di valor<span class=\"_ _1\"></span>e, ove presenti.<span class=\"_ _1\"></span>  Sulla base delle informazioni<span class=\"_ _1\"></span> in possesso del Gruppo quindi, nel caso di specie non ci sono indicazioni<span class=\"_ _1\"></span> che il costo si<span class=\"_ _1\"></span> discosti signifi<span class=\"_ _1\"></span>cativamente dal<span class=\"_ _1\"></span> loro <span class=\"ff8\">fair value</span>.<span class=\"_ _1\"></span> Il <span class=\"_ _9\"> </span>dettaglio <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>voce <span class=\"_ _9\"> </span>\u201c<span class=\"ff1\">I<span class=\"_ _7\"></span>nvestimen<span class=\"_ _1\"></span>ti <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>rappresentativi <span class=\"_ _5\"> </span>di <span class=\"_ _9\"> </span>capitale<span class=\"ff9\">\u201d <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _9\"> </span>il </span></span>seguente: <table class=\"s w23e h176\" id=\"_3c9fb474-e42b-4534-90be-e5acec1d9e54\"><tr><td class=\"c x154 y10ed w23f h161\"><div class=\"t m0 x153 ha y107c ff4 fs5 fc0 sc0 ls0 ws0\">Investimenti in<span class=\"_ _1\"></span> strumenti<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1f6 y10ed w240 h161\"><div class=\"t m0 x153 ha y107c ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x154 y10ee w241 h16c\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">rappresentativi <span class=\"_ _1\"></span>di capitale<span class=\"_ _3d\"> </span></div></td><td class=\"c x1f7 y10ef wd3 he5\"><div class=\"t m0 x1e ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1f8 y10ef we1 he5\"><div class=\"t m0 x38 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y10ef we2 he5\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1fa y10ee w242 h16c\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10ef we4 he5\"><div class=\"t m0 x2f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y10f0 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali SpA </div></td><td class=\"c x1f7 y10f0 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          124.612  </div></td><td class=\"c x1f8 y10f0 we1 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.778 </div></td><td></td><td class=\"c x1e1 y10f0 we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.680 </div></td><td class=\"c x1e9 y10f0 we4 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">147.070 </div></td></tr><tr><td class=\"c x1ac y10f1 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x1f7 y10f1 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              6.279  </div></td><td class=\"c x1f8 y10f1 we1 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              1.612  </div></td><td></td><td class=\"c x1e1 y10f1 we3 hee\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.092 </div></td><td class=\"c x1e9 y10f1 we4 hee\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.983 </div></td></tr><tr><td class=\"c x1ac y10f2 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x1f7 y10f2 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                      - <span class=\"_ _1\"></span> </div></td><td class=\"c x1f8 y10f2 we1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              4.624  </div></td><td></td><td class=\"c x1e1 y10f2 we3 hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">157<span class=\"ls0\"> </span></div></td><td class=\"c x1e9 y10f2 we4 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.781 </div></td></tr><tr><td class=\"c x1ac y10f3 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y10f3 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            57.498  </div></td><td></td><td></td><td class=\"c x1e1 y10f3 we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">14.182 </div></td><td class=\"c x1e9 y10f3 we4 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">71.680 </div></td></tr><tr><td class=\"c x1ac y10f4 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y10f4 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            28.291  </div></td><td></td><td class=\"c x1f9 y10f4 we2 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(7.272) </div></td><td class=\"c x1e1 y10f4 we3 hee\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.603 </div></td><td class=\"c x1e9 y10f4 we4 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">           23.621 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y10f5 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x1f7 y10f5 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              6.228  </div></td><td></td><td></td><td class=\"c x1e1 y10f5 we3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(12)<span class=\"ls0\"> </span></div></td><td class=\"c x1e9 y10f5 we4 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             6.216 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y10f6 we0 hdf\"><div class=\"t m0 xf0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1f7 y10f6 wd3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">          222.907  </div></td><td class=\"c x1f8 y10f6 we1 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            10.015  </div></td><td class=\"c x1f9 y10f6 we2 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.272) </div></td><td class=\"c x1e1 y10f6 we3 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td class=\"c x1e9 y10f6 we4 hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">         262.351 <span class=\"_ _1\"></span> </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x1f6 y10f7 w240 h177\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1f7 y10f8 wd3 he5\"><div class=\"t m0 x1e ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1f8 y10f8 we1 he5\"><div class=\"t m0 x38 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y10f8 we2 he5\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1fa y10f9 w242 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10f8 we6 he5\"><div class=\"t m0 x2f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y10fa we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Assicurazioni Ge<span class=\"_ _1\"></span>nerali Sp<span class=\"_ _1\"></span>A  </div></td><td class=\"c x1f7 y10fa wd3 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 147.070  </div></td><td></td><td></td><td class=\"c x1e1 y10fa we3 hee\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 62.909  </div></td><td class=\"c x1e9 y10fa we6 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 209.979  </div></td></tr><tr><td class=\"c x1ac y10fb we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Azimut SpA <span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y10fb wd3 hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.983  </div></td><td></td><td class=\"c x1f9 y10fb we2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (7.533)  </div></td><td class=\"c x1e1 y10fb we3 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (1.450)  </div></td><td class=\"c x1e9 y10fb we6 hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y10fc we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Banca Popolare<span class=\"_ _1\"></span> di Milano  </div></td><td class=\"c x1f7 y10fc wd3 hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.781  </div></td><td></td><td class=\"c x1f9 y10fc we2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (4.624)  </div></td><td class=\"c x1e1 y10fc we3 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(157) </span> </div></td><td class=\"c x1e9 y10fc we6 hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y10fd we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Mediobanca Sp<span class=\"_ _1\"></span>A  </div></td><td class=\"c x1f7 y10fd wd3 hee\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 71.680  </div></td><td></td><td></td><td class=\"c x1e1 y10fd we3 hee\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 18.400  </div></td><td class=\"c x1e9 y10fd we6 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 90.080  </div></td></tr><tr><td class=\"c x1ac y10fe we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Poste Italiane Sp<span class=\"_ _1\"></span>A  </div></td><td class=\"c x1f7 y10fe wd3 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 23.621  </div></td><td></td><td class=\"c x1f9 y10fe we2 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (12.232)  </div></td><td class=\"c x1e1 y10fe we3 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.955  </div></td><td class=\"c x1e9 y10fe we6 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 16.344  </div></td></tr><tr><td class=\"c x1ac y10ff we5 hf5\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Italgas SpA  </div></td><td class=\"c x1f7 y10ff wd3 hf5\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.216  </div></td><td></td><td></td><td class=\"c x1e1 y10ff we3 hf5\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">276 </span> </div></td><td class=\"c x1e9 y10ff we6 hf5\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.492  </div></td></tr><tr><td class=\"c x1ac y1100 we5 hee\"><div class=\"t m0 xf0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1f7 y1100 wd3 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 262.351  </div></td><td class=\"c x1f8 y1100 we1 hee\"><div class=\"t m0 x4e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f9 y1100 we2 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> (24.389)  </div></td><td class=\"c x1e1 y1100 we3 hee\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 84.933  </div></td><td class=\"c x1e9 y1100 we6 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 322.895  </div></td></tr><tr><td class=\"c x1ac y1101 we0 h28\"><div class=\"t m0 x19 h1c y100 ff4 fs1 fc0 sc0 ls0 ws0\">Numero </div></td><td class=\"c x1f7 y1102 wd3 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1f8 y1102 we1 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y1102 we2 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1e1 y1102 we3 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td class=\"c x1ac y1103 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali SpA </div></td><td class=\"c x1f7 y1103 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       7.500.000  </div></td><td class=\"c x1f8 y1103 we1 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          200.000  </div></td><td class=\"c x1f9 y1103 we2 hee\"><div class=\"t m0 xb8 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1103 we3 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    7.700.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1104 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x1f7 y1104 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          300.000  </div></td><td class=\"c x1f8 y1104 we1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            80.000  </div></td><td class=\"c x1f9 y1104 we2 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x1e1 y1104 we3 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       380.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1105 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x1f7 y1105 wd3 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f8 y1105 we1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       1.000.000  </div></td><td></td><td class=\"c x1e1 y1105 we3 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    1.000.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1106 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y1106 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       6.400.000  </div></td><td class=\"c x1f8 y1106 we1 hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f9 y1106 we2 hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x1e1 y1106 we3 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    6.400.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1107 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y1107 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       3.100.000  </div></td><td class=\"c x1f8 y1107 we1 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f9 y1107 we2 hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(800.000) </div></td><td class=\"c x1e1 y1107 we3 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    2.300.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1108 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x1f7 y1108 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       1.200.000  </div></td><td class=\"c x1f8 y1108 we1 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f9 y1108 we2 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x1e1 y1108 we3 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.200.000 </div></td><td></td></tr><tr><td></td><td class=\"c x1f7 y1109 wd3 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1f8 y1109 we1 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y1109 we2 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1e1 y1109 we7 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td></tr><tr><td class=\"c x1ac y110a we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali SpA </div></td><td class=\"c x1f7 y110a wd3 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.700.000  </div></td><td></td><td></td><td class=\"c x1e1 y110a we7 hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.700.000  </div></td><td></td></tr><tr><td class=\"c x1ac y110b we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x1f7 y110b wd3 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 380.000  </div></td><td></td><td class=\"c x1f9 y110b we2 hdf\"><div class=\"t m0 x25 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (380.000)  </div></td><td class=\"c x1e1 y110b we7 hdf\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td></td></tr><tr><td class=\"c x1ac y110c we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x1f7 y110c wd3 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.000.000  </div></td><td></td><td class=\"c x1f9 y110c we2 hee\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (1.000.000)  </div></td><td class=\"c x1e1 y110c we7 hee\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td></td></tr><tr><td class=\"c x1ac y110d we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y110d wd3 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.400.000  </div></td><td></td><td></td><td class=\"c x1e1 y110d we7 hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.400.000  </div></td><td></td></tr><tr><td class=\"c x1ac y110e we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y110e wd3 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.300.000  </div></td><td></td><td class=\"c x1f9 y110e we2 hdf\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (1.100.000)  </div></td><td class=\"c x1e1 y110e we7 hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.200.000  </div></td><td></td></tr><tr><td class=\"c x1ac y110f we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x1f7 y110f wd3 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.200.000  </div></td><td class=\"c x1f8 y110f we1 hee\"><div class=\"t m0 x4e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f9 y110f we2 hee\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1e1 y110f we7 hee\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.200.000  </div></td><td></td></tr></table>La <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>tali <span class=\"_ _4\"></span>partecipazioni <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _4\"></span><span class=\"ls2\">2024</span> <span class=\"_ _17\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>avuto <span class=\"_ _4\"></span>come contropartita,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attraverso <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>conto <span class=\"_ _13\"></span>economico<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>complessivo, <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>specifica<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>riserva <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>Patrimonio<span class=\"_ _3\"></span> Netto per 84,9 mil<span class=\"_ _1\"></span>ioni di Euro positivi al ne<span class=\"_ _1\"></span>tto di un effet<span class=\"_ _1\"></span>to fiscale negativo<span class=\"_ _1\"></span> per <span class=\"ls2\">758</span> mila Euro.<span class=\"_ _1\"></span> Di seguito si ripo<span class=\"_ _1\"></span>rta la variazi<span class=\"_ _1\"></span>one della riserva <span class=\"ls2\">di</span> <span class=\"ff8\">fai<span class=\"_ _1\"></span>r value<span class=\"ff1\">: </span></span><table class=\"s w243 h178\" id=\"_27d51116-5ed7-4a9c-8a12-2d684b48d5da\"><tr><td class=\"c x1fc y1110 we8 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Riserva Fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1111 we9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fe y1111 wea hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ff y1111 web hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x200 y1111 wc3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1fc y1112 we8 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1112 we9 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5.910 </div></td><td class=\"c x1fe y1112 wea hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            36.701<span class=\"_ _1\"></span>  </div></td><td></td><td class=\"c x200 y1112 wc3 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">42.611 </div></td></tr><tr><td class=\"c x1fc y1113 we8 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Effetto fiscale<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1113 we9 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(524)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1ff y1113 web hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(252)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1113 wc3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(776)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fc y1114 we8 hee\"><div class=\"t m0 x19 ha y146 ff5 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Va<span class=\"_ _1\"></span>lue al netto del<span class=\"_ _1\"></span>l\u2019effett<span class=\"_ _1\"></span>o fiscale<span class=\"ff4\"> </span></div></td><td class=\"c x1fd y1114 we9 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">5.386 </div></td><td class=\"c x1fe y1114 wea hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            36.701<span class=\"_ _1\"></span>  </div></td><td class=\"c x1ff y1114 web hee\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(252)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1114 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">41.835 </div></td></tr><tr><td class=\"c x1fc y1115 we8 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Variazione netta<span class=\"_ _1\"></span> dell'eserc<span class=\"_ _1\"></span>izio </div></td><td></td><td></td><td></td><td class=\"c x200 y1115 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.449 </div></td></tr><tr><td></td><td class=\"c x1fd y1116 we9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1fe y1116 wea hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ff y1116 web hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x200 y1116 wed hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1fc y1117 wec hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1117 we9 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">42.611 </div></td><td class=\"c x1fe y1117 wea hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            84.933<span class=\"_ _1\"></span>  </div></td><td></td><td class=\"c x200 y1117 wed hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">127.545 </div></td></tr><tr><td class=\"c x1fc y1118 wec hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Effetto fiscale<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1118 we9 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(776)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1ff y1118 web hf4\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(758)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1118 wed hf4\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.534) </div></td></tr><tr><td class=\"c x1fc y1119 wec hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Va<span class=\"_ _1\"></span>lue al <span class=\"ff5\">netto dell\u2019e<span class=\"_ _1\"></span>ffetto fisca<span class=\"_ _1\"></span>le</span><span class=\"ff5\"><span class=\"ff4\"> </span></span></div></td><td class=\"c x1fd y1119 we9 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">41.835 </div></td><td class=\"c x1fe y1119 wea hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">84.933</span>  </div></td><td class=\"c x1ff y1119 web hee\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(758)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1119 wed hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">126.010 </div></td></tr><tr><td class=\"c x1fc y111a wec hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Variazione netta<span class=\"_ _1\"></span> dell'eserc<span class=\"_ _1\"></span>izio </div></td><td></td><td></td><td></td><td class=\"c x200 y111a wed hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">84.175 </div></td></tr></table>Relativamente <span class=\"_ _5\"> </span>all\u2019informativa <span class=\"_ _5\"> </span>richiesta <span class=\"_ _9\"> </span>dall\u2019IFRS <span class=\"_ _5\"> </span>13, <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>riferimen<span class=\"_ _1\"></span>to <span class=\"_ _9\"> </span>alla <span class=\"_ _5\"> </span>cosiddetta \u201cgerarchia <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value</span>\u201d, <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>rileva<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span><span class=\"ff1\">i <span class=\"_ _13\"></span>sudde<span class=\"_ _1\"></span>tti <span class=\"_ _17\"></span>investimenti <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>strumenti <span class=\"_ _17\"></span>rappresenta<span class=\"_ _1\"></span>tivi <span class=\"_ _17\"></span>di </span>capitale <span class=\"_ _17\"></span>appa<span class=\"_ _1\"></span>rtengono <span class=\"_ _4\"></span>al <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>vello <span class=\"_ _4\"></span>uno, <span class=\"_ _17\"></span>trattandosi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>f<span class=\"_ _7\"></span>inanziari <span class=\"_ _4\"></span>quotati <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>mercato attivo.<span class=\"_ _3d\"> </span>5.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Altre attivit\u00e0<span class=\"_ _1\"></span> non corre<span class=\"_ _1\"></span>nti </span>La <span class=\"_ _7\"></span>voce, <span class=\"_ _7\"></span>pari <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>1<span class=\"ls2\">44</span> <span class=\"_ _4\"></span>mila Euro<span class=\"ls6\">, <span class=\"_ _7\"></span></span>\u00e8 <span class=\"_ _7\"></span>costituita da <span class=\"_ _4\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _7\"></span>verso <span class=\"_ _7\"></span>altri <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>depositi <span class=\"_ _7\"></span>cauzionali con scadenza inferio<span class=\"_ _1\"></span>re ai cinq<span class=\"_ _1\"></span>ue esercizi.<span class=\"_ _3d\"> </span>6.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Imposte differi<span class=\"_ _1\"></span>te e impos<span class=\"_ _1\"></span>te correnti </span>Le <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"></span>differite <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>riferite <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>differenze <span class=\"_ _13\"></span>temporanee<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>valori <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>e <span class=\"_ _13\"> </span>i corrispondenti val<span class=\"_ _1\"></span>ori fiscal<span class=\"_ _1\"></span>mente riconosciuti. Di seguito viene <span class=\"_ _1\"></span>fornita la movi<span class=\"_ _1\"></span>mentazione del<span class=\"_ _1\"></span>le imposte dif<span class=\"_ _1\"></span>ferite attive e <span class=\"_ _1\"></span>passive: <table class=\"s w244 h179\" id=\"_9a0697f4-d8b6-4779-956d-ae0a4680d839\"><tr><td></td><td></td><td></td><td></td><td class=\"c x201 y111b w245 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y111c wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e sul reddito </div></td><td class=\"c x202 y111d wd2 he6\"><div class=\"t m0 x25 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1ae y111d wca he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span>  </div></td><td class=\"c x203 y111d wf0 he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x204 y111e w246 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x205 y111d wf2 he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y111f wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x202 y111f wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       45.519  </div></td><td class=\"c x1ae y111f wca hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        2<span class=\"_ _1\"></span>.220  </div></td><td class=\"c x203 y111f wf0 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x206 y111f wf1 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y111f wf2 hee\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             47.738<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1120 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _1\"></span> oneri </div></td><td class=\"c x202 y1120 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          1.538  </div></td><td class=\"c x1ae y1120 wca hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>    187  </div></td><td class=\"c x203 y1120 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(215)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x205 y1120 wf2 hdf\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               1.510<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1121 wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _1\"></span>ti </div></td><td class=\"c x202 y1121 wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">         1.036  </div></td><td class=\"c x1ae y1121 wca hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>        -<span class=\"ls32\">   </span> </div></td><td class=\"c x203 y1121 wf0 hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(115)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1121 wf1 hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">42</span> </div></td><td class=\"c x205 y1121 wf2 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                   <span class=\"ls8\">963 </span> </div></td></tr><tr><td class=\"c x1ac y1122 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1122 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          5.123  </div></td><td class=\"c x1ae y1122 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.255 </div></td><td class=\"c x203 y1122 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(536)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1122 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(494)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1122 wf2 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                5.348 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1123 wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x202 y1123 wd2 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        53.215  </div></td><td class=\"c x1ae y1123 wca hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span> 3.662  </div></td><td class=\"c x203 y1123 wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(866)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1123 wf1 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(452)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1123 wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">55.559 </div></td></tr><tr><td class=\"c x1ac y1124 wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite sul reddito </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1125 w247 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _1\"></span> immateriali e</div></td><td class=\"c x202 y1126 wd2 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">         3.202  </div></td><td class=\"c x1ae y1126 wca he5\"><div class=\"t m0 x2f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>        -<span class=\"ls32\">   </span> </div></td><td class=\"c x203 y1126 wf0 he5\"><div class=\"t m0 xab hb y25f ff1 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1126 wf1 he5\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y1126 wf2 he5\"><div class=\"t m0 xa2 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">3.075 </div></td></tr><tr><td class=\"c x154 y1127 w248 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1128 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _1\"></span>tamenti contab<span class=\"_ _1\"></span>ili </div></td><td class=\"c x202 y1128 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        13.171  </div></td><td class=\"c x1ae y1128 wca hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>  1.525  </div></td><td class=\"c x203 y1128 wf0 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x206 y1128 wf1 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y1128 wf2 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">14.696 </div></td></tr><tr><td class=\"c x1ac y1129 wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1129 wd2 hee\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             <span class=\"ls8\">745 </span> </div></td><td class=\"c x1ae y1129 wca hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>       <span class=\"ls8\">10 </span> </div></td><td></td><td class=\"c x206 y1129 wf1 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">159<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1129 wf2 hee\"><div class=\"t m0 xb8 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">914<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y112a wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x202 y112a wd2 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        17.118  </div></td><td class=\"c x1ae y112a wca hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>  1.535  </div></td><td class=\"c x203 y112a wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y112a wf1 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">159<span class=\"ls0\"> </span></div></td><td class=\"c x205 y112a wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">18.685 </div></td></tr><tr><td class=\"c x1ac y112b wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _1\"></span> imposte diff<span class=\"_ _1\"></span>erite </div></td><td class=\"c x202 y112b wd2 hdf\"><div class=\"t m0 x28 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.097 </div></td><td class=\"c x1ae y112b wca hdf\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.127 </div></td><td class=\"c x203 y112b wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(739)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y112b wf1 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(611)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y112b wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.873 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x201 y112c w245 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y112d wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e sul reddito </div></td><td class=\"c x202 y112e wd2 he5\"><div class=\"t m0 x25 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1ae y112e wca he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span>  </div></td><td class=\"c x203 y112e wf0 he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x204 y112f w246 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x205 y112e w16 he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y1130 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x202 y1130 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        47.738  </div></td><td class=\"c x1ae y1130 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.214 </div></td><td></td><td></td><td class=\"c x205 y1130 w16 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            50.952  </div></td></tr><tr><td class=\"c x1ac y1131 wf3 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _1\"></span> oneri </div></td><td class=\"c x202 y1131 wd2 hf1\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          1.510  </div></td><td class=\"c x1ae y1131 wca hf1\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">162<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1131 wf0 hf1\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(249)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1131 wf1 hf1\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">101<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1131 w16 hf1\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               1.523<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1132 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _1\"></span>ti </div></td><td class=\"c x202 y1132 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             <span class=\"ls8\">963 </span> </div></td><td class=\"c x1ae y1132 wca hdf\"><div class=\"t m0 x96 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">59<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1132 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(229)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1132 wf1 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(8)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1132 w16 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                   <span class=\"ls8\">786 </span> </div></td></tr><tr><td class=\"c x1ac y1133 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1133 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          5.348  </div></td><td class=\"c x1ae y1133 wca hdf\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">175<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1133 wf0 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.210) </div></td><td class=\"c x206 y1133 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(541)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1133 w16 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                3.772 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1134 wf3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x202 y1134 wd2 hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        55.559  </div></td><td class=\"c x1ae y1134 wca hee\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.610 </div></td><td class=\"c x203 y1134 wf0 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.687) </div></td><td class=\"c x206 y1134 wf1 hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(449)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1134 w16 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">              57.033 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1135 wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite sul reddito </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1136 w247 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _1\"></span> immateriali e</div></td><td class=\"c x202 y1137 wd2 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">         3.075  </div></td><td></td><td class=\"c x203 y1137 wf0 he5\"><div class=\"t m0 x1d hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">(1.048) </div></td><td></td><td class=\"c x205 y1137 w16 he5\"><div class=\"t m0 xa2 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.027 </div></td></tr><tr><td class=\"c x154 y1138 w248 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1139 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _1\"></span>tamenti contab<span class=\"_ _1\"></span>ili </div></td><td class=\"c x202 y1139 wd2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       14.696  </div></td><td class=\"c x1ae y1139 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.476 </div></td><td class=\"c x203 y1139 wf0 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.376) </div></td><td class=\"c x206 y1139 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(383)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1139 w16 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">12.413 </div></td></tr><tr><td class=\"c x1ac y113a wf3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y113a wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">914 </span> </div></td><td class=\"c x1ae y113a wca hee\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.287 </div></td><td></td><td class=\"c x206 y113a wf1 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.211 </div></td><td class=\"c x205 y113a w16 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.413 </div></td></tr><tr><td class=\"c x1ac y113b wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x202 y113b wd2 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       18.685  </div></td><td class=\"c x1ae y113b wca hdf\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.763 </div></td><td class=\"c x203 y113b wf0 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(4.424) </div></td><td class=\"c x206 y113b wf1 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">828<span class=\"ls0\"> </span></div></td><td class=\"c x205 y113b w16 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">17.853 </div></td></tr><tr><td class=\"c x1ac y113c wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _1\"></span> imposte d<span class=\"_ _1\"></span>ifferite </div></td><td class=\"c x202 y113c wd2 hdf\"><div class=\"t m0 x28 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.873 </div></td><td class=\"c x1ae y113c wca hdf\"><div class=\"t m0 xe3 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">846<span class=\"ls0\"> </span></div></td><td class=\"c x203 y113c wf0 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.737 </div></td><td class=\"c x206 y113c wf1 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.277) </div></td><td class=\"c x205 y113c w16 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.180 </div></td></tr></table> <span class=\"_ _30\"> </span> <span class=\"_ _32\"> </span>Si <span class=\"_ _19\"> </span>precisa <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>tra  l<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>altre  va<span class=\"_ _1\"></span>riazioni<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>imposte  di<span class=\"_ _1\"></span>fferite <span class=\"_ _19\"> </span>attive <span class=\"_ _19\"> </span>e <span class=\"_ _18\"> </span>passive <span class=\"_ _19\"> </span>sono<span class=\"_ _1\"></span> compresi gli e<span class=\"_ _1\"></span>ffetti fi<span class=\"_ _1\"></span>scali sul <span class=\"ff8\">fair <span class=\"_ _1\"></span>value<span class=\"ff1\"> delle pa<span class=\"_ _1\"></span>rteci<span class=\"_ _1\"></span>pazioni e dell<span class=\"_ _1\"></span>e perdite at<span class=\"_ _1\"></span>tuariali rilevate<span class=\"_ _1\"></span> nel </span></span>Conto Economi<span class=\"_ _1\"></span>co Complessivo.<span class=\"_ _1\"></span> Tenuto conto del<span class=\"_ _1\"></span>la presenza di dif<span class=\"_ _1\"></span>ferenze tempo<span class=\"_ _1\"></span>ranee imponibi<span class=\"_ _1\"></span>li e sulla base dei<span class=\"_ _1\"></span> piani previsionali<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>ritiene <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _13\"></span>av<span class=\"_ _1\"></span>r\u00e0, <span class=\"_ _17\"></span>nel <span class=\"_ _13\"></span>corso <span class=\"_ _13\"></span>dei <span class=\"_ _17\"></span>prossimi <span class=\"_ _13\"></span>eserci<span class=\"_ _1\"></span>zi, <span class=\"_ _13\"></span>redditi <span class=\"_ _17\"></span>imponibili sufficienti per poter recuperare le attivit\u00e0 per imposte <span class=\"_ _7\"></span>differi<span class=\"_ _1\"></span>te attive <span class=\"_ _7\"></span>prese<span class=\"_ _1\"></span>nti nel bilancio al 31 dicembre <span class=\"ls2\">2024</span>.  <span class=\"_ _38\"> </span>La posizione patri<span class=\"_ _1\"></span>moniale netta pe<span class=\"_ _1\"></span>r imposte sul <span class=\"_ _1\"></span>reddito \u00e8 riassu<span class=\"_ _1\"></span>nta qui di seg<span class=\"_ _1\"></span>uito:<table class=\"s w249 h17a\" id=\"_d8d083c4-2bc1-4964-8b1c-918fc85607d3\"><tr><td></td><td class=\"c x208 y113d wf6 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x209 y113d wf7 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20a y113e wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti imposte<span class=\"_ _1\"></span> correnti </div></td><td class=\"c x208 y113e wf6 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">427 </span> </div></td><td class=\"c x209 y113e wf7 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">370 </span> </div></td></tr><tr><td class=\"c x20a y113f wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per impos<span class=\"_ _1\"></span>te correnti </div></td><td class=\"c x208 y113f wf6 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(274) </span> </div></td><td class=\"c x209 y113f wf7 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(384) </span> </div></td></tr><tr><td class=\"c x20a y1140 wf5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x208 y1140 wf6 hee\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">153 </span> </div></td><td class=\"c x209 y1140 wf7 hee\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(14) </span> </div></td></tr></table>Le <span class=\"_ _19\"> </span>imposte <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span><span class=\"ff9\">reddito <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _19\"> </span>contabili<span class=\"_ _1\"></span>zzate <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>Conto <span class=\"_ _19\"> </span>Economico <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>cos\u00ec<span class=\"_ _1\"></span> </span>composte: <table class=\"s w24a h17b\" id=\"_2f3976a4-7e6d-4d55-b14e-bf5b34578bb8\"><tr><td></td><td class=\"c x20c y1141 wf8 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x20d y1141 wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20e y1142 wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte correnti <span class=\"_ _1\"></span>IRAP </div></td><td class=\"c x20c y1142 wf8 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">363<span class=\"ls0\"> </span></div></td><td class=\"c x20d y1142 wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">282<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1143 wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte esercizi<span class=\"_ _1\"></span> precedenti </div></td><td class=\"c x20c y1143 wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.619) </div></td><td class=\"c x20d y1143 wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1144 wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte corrent<span class=\"_ _1\"></span>i </div></td><td class=\"c x20c y1144 wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(4.256)  </div></td><td class=\"c x20d y1144 wda hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">292<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y1145 w24b h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>to imposte differi<span class=\"_ _1\"></span>te<span class=\"_ _3d\"> </span></div></td><td class=\"c x20c y1146 wf8 he5\"><div class=\"t m0 x23 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.764 </div></td><td class=\"c x20d y1146 wda he5\"><div class=\"t m0 x20 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.535 </div></td></tr><tr><td class=\"c x154 y1147 w24c h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">passive<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x20e y1148 wf5 hf5\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _1\"></span>ste differite pa<span class=\"_ _1\"></span>ssive </div></td><td class=\"c x20c y1148 wf8 hf5\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.424) </div></td><td class=\"c x20d y1148 wda hf5\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1149 wf5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite </div></td><td class=\"c x20c y1149 wf8 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.660) </div></td><td class=\"c x20d y1149 wda hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.407 </div></td></tr><tr><td class=\"c x20e y114a wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accertamento i<span class=\"_ _1\"></span>mposte anticipa<span class=\"_ _1\"></span>te  </div></td><td class=\"c x20c y114a wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.610) </div></td><td class=\"c x20d y114a wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.662) </div></td></tr><tr><td class=\"c x20e y114b wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _1\"></span>ste anticipate  </div></td><td class=\"c x20c y114b wf8 hee\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.687 </div></td><td class=\"c x20d y114b wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">866<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y114c wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e </div></td><td class=\"c x20c y114c wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.923) </div></td><td class=\"c x20d y114c wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(2.796) </div></td></tr><tr><td class=\"c x20e y114d wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x20c y114d wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.839) </div></td><td class=\"c x20d y114d wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.097) </div></td></tr><tr><td class=\"c x20e y114e wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale Ires corren<span class=\"_ _1\"></span>te e differita </div></td><td class=\"c x20c y114e wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.399) </div></td><td class=\"c x20d y114e wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.205) </div></td></tr><tr><td class=\"c x20e y114f wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale Irap corrente<span class=\"_ _1\"></span> e differita </div></td><td class=\"c x20c y114f wf8 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">179<span class=\"ls0\"> </span></div></td><td class=\"c x20d y114f wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">97<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1150 wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte esercizi<span class=\"_ _1\"></span> precedenti </div></td><td class=\"c x20c y1150 wf8 hee\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.619) </div></td><td class=\"c x20d y1150 wda hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1151 wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x20c y1151 wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.839) </div></td><td class=\"c x20d y1151 wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.097) </div></td></tr></table> <span class=\"ff9\">L\u2019analisi <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>differenza <span class=\"_ _19\"> </span>tra  l\u2019ali<span class=\"_ _1\"></span>quota <span class=\"_ _19\"> </span>fiscale <span class=\"_ _19\"> </span>teorica <span class=\"_ _18\"> </span>IRES <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>quella <span class=\"_ _19\"> </span>eff<span class=\"_ _7\"></span>ettiva <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>la </span>seguente: <table class=\"s w24d h17c\" id=\"_3d8c0c3d-cabb-4386-ac3c-6760442879d9\"><tr><td></td><td></td><td class=\"c x20f y1152 wf3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x210 y1152 wfa hee\"><div class=\"t m0 x94 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y10d6 w24e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _3d\"> </span></div></td><td class=\"c x212 y10d6 w24f h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x20f y1153 wfb h105\"><div class=\"t m0 x29 ha ybd5 ff4 fs5 fc0 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x213 y1153 wfc h105\"><div class=\"t m0 x19 ha ybd5 ff4 fs5 fc0 sc0 ls0 ws0\">Imposta </div></td><td></td><td></td><td class=\"c x211 y1155 w250 h17d\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _3d\"> </span></div><div class=\"t m0 x214 ha y1154 ff4 fs5 fc0 sc0 ls0 ws0\">Imponibile<span class=\"_ _3d\"> </span></div><div class=\"t m0 x215 ha y1154 ff4 fs5 fc0 sc0 ls0 ws0\">Imposta<span class=\"_ _3d\"> </span></div></td><td class=\"c x212 y1155 w251 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1156 wf9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _1\"></span> imposte </div></td><td class=\"c x20f y1156 wfb hee\"><div class=\"t m0 x66 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">352<span class=\"ls0\"> </span></div></td><td class=\"c x213 y1156 wfc hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">84<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1156 wfd hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24,0% </div></td><td class=\"c x210 y1156 wce hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">15.134 </div></td><td class=\"c x217 y1156 wfc hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.632 </div></td><td class=\"c x218 y1156 wfe hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24,0% </div></td></tr><tr><td class=\"c x154 y1157 w252 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Differenze permane<span class=\"_ _1\"></span>nti in aume<span class=\"_ _1\"></span>nto<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y10e8 w253 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(diminuzione):<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1158 wf9 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x20f y1158 wfb hee\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(17.954)  </div></td><td class=\"c x213 y1158 wfc hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.309) </div></td><td></td><td class=\"c x210 y1158 wce hee\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(16.304)  </div></td><td class=\"c x217 y1158 wfc hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.913) </div></td><td></td></tr><tr><td class=\"c x1ac y1159 wf9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre Differen<span class=\"_ _1\"></span>ze permanenti   </div></td><td class=\"c x20f y1159 wfb hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.438  </div></td><td class=\"c x213 y1159 wfc hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">825<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x210 y1159 wce hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.850)  </div></td><td class=\"c x217 y1159 wfc hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(924)<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y115a wf9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Ires corrente<span class=\"_ _1\"></span> e differita<span class=\"_ _1\"></span> </div></td><td class=\"c x20f y115a wfb hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(14.164)  </div></td><td class=\"c x213 y115a wfc hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(3.399) </div></td><td class=\"c x216 y115a wfd hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-965,6% </div></td><td class=\"c x210 y115a wce hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(5.020)  </div></td><td class=\"c x217 y115a wfc hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.205) </div></td><td class=\"c x218 y115a wfe hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-8,0%<span class=\"_ _3d\"> </span></div></td></tr></table>7.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Rimanenze </span>Le <span class=\"_ _1\"></span>rimanenze<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _1\"></span><span class=\"ls2\">2024<span class=\"ls0\"> <span class=\"_ _1\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a 2,<span class=\"_ _1\"></span><span class=\"ls2\">05<span class=\"ls0\"> <span class=\"_ _1\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _3\"></span>(<span class=\"_ _7\"></span><span class=\"ls9\">2,<span class=\"ls2\">18</span></span> <span class=\"_ _1\"></span>milioni <span class=\"_ _3\"></span>di E<span class=\"_ _1\"></span>uro </span></span></span></span>al <span class=\"_ _4\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls2\">2023<span class=\"_ _1\"></span><span class=\"ls0\">) <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rappresen<span class=\"_ _1\"></span>tate <span class=\"_ _7\"></span>esclusivamente <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>m<span class=\"_ _7\"></span>aterie <span class=\"_ _7\"></span>prime <span class=\"_ _7\"></span>(in <span class=\"_ _4\"></span>prevalenza<span class=\"_ _3\"></span> </span></span>carta e inchiostro)<span class=\"_ _1\"></span>, sussidi<span class=\"_ _1\"></span>arie e di consumo<span class=\"_ _1\"></span>. <span class=\"_ _39\"> </span>  La <span class=\"_ _16\"></span>variazione <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>rimanenze<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>imputata <span class=\"_ _16\"></span>a <span class=\"_ _3\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _3\"></span>negativa <span class=\"_ _3\"></span>per <span class=\"_ _16\"></span>1<span class=\"ls2\">25</span> <span class=\"_ _3\"></span>mila <span class=\"_ _16\"></span>Euro ed <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _7\"></span>inserita <span class=\"_ _4\"></span>nella <span class=\"_ _7\"></span>voce <span class=\"_ _4\"></span>Costo <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>materie <span class=\"_ _7\"></span>prime <span class=\"_ _7\"></span>(<span class=\"_ _7\"></span>vedi <span class=\"_ _4\"></span>Nota <span class=\"_ _7\"></span>n. <span class=\"_ _4\"></span><span class=\"ls2\">20</span>). <span class=\"_ _7\"></span>I<span class=\"_ _7\"></span>l <span class=\"_ _7\"></span>valore <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>realizzo delle rimanenze \u00e8<span class=\"_ _1\"></span> in linea con quello isc<span class=\"_ _1\"></span>ritto in bil<span class=\"_ _1\"></span>ancio. Non ci sono rimanenze<span class=\"_ _1\"></span> impegnate<span class=\"_ _1\"></span> a garanzia di <span class=\"_ _1\"></span>passivit\u00e0. 8.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Crediti comme<span class=\"_ _1\"></span>rciali </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _1\"></span>ta:<table class=\"s w254 h17e\" id=\"_a0733116-f345-4cd5-acf1-6ebbb31b3c70\"><tr><td></td><td class=\"c x219 y115b w101 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21a y115b w102 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20a y115c w100 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _1\"></span>clienti </div></td><td class=\"c x219 y115c w101 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">44.023  </div></td><td class=\"c x21a y115c w102 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">41.323  </div></td></tr><tr><td class=\"c x20a y115d w100 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo svalutazione<span class=\"_ _1\"></span> crediti <span class=\"_ _1\"></span>verso clienti </div></td><td class=\"c x219 y115d w101 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.806)  </div></td><td class=\"c x21a y115d w102 hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(5.495)  </div></td></tr><tr><td class=\"c x20a y115e w100 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Crediti verso cl<span class=\"_ _1\"></span>ienti </div></td><td class=\"c x219 y115e w101 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.218  </div></td><td class=\"c x21a y115e w102 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.828  </div></td></tr><tr><td class=\"c x20a y115f w100 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _1\"></span>correlate </div></td><td class=\"c x219 y115f w101 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">62 <span class=\"ls0\"> </span></div></td><td class=\"c x21a y115f w102 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">105 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20a y1160 w100 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale crediti<span class=\"_ _1\"></span> commerciali </div></td><td class=\"c x219 y1160 w101 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.280  </div></td><td class=\"c x21a y1160 w102 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.933  </div></td></tr></table>I <span class=\"_ _4\"></span>crediti <span class=\"_ _17\"></span>ver<span class=\"_ _1\"></span>so <span class=\"_ _4\"></span>clienti <span class=\"_ _4\"></span>derivano <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>quasi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>to<span class=\"_ _1\"></span>talit\u00e0 <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>raccolta <span class=\"_ _4\"></span>pubblicitaria <span class=\"_ _4\"></span>operata dal  Gruppo  tramite <span class=\"_ _5\"> </span>la  Piemme  SpA <span class=\"_ _5\"> </span>concessio<span class=\"_ _1\"></span>naria  di  pubblicit\u00e0  (<span class=\"_ _7\"></span>37,8  milioni  di <span class=\"_ _5\"> </span>Euro<span class=\"lsa\">).</span>         <span class=\"_ _1\"></span>                    Si<span class=\"ls0\"> <span class=\"_ _13\"></span><span class=\"ff9\">evidenzi<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>che <span class=\"_ _17\"></span>il <span class=\"_ _13\"> </span>valor<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>mmerciali,<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>rettifica<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>per <span class=\"_ _13\"> </span>l\u2019importo<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>relativo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>ondo </span></span>svalutazione, approssi<span class=\"_ _1\"></span>ma il<span class=\"_ _1\"></span> <span class=\"ff8\">fair value</span> degli stessi<span class=\"_ _1\"></span>. Il <span class=\"_ _7\"></span>Gruppo <span class=\"_ _7\"></span>presenta una <span class=\"_ _7\"></span>clientela <span class=\"_ _7\"></span>molto <span class=\"_ _7\"></span>frammenta<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>non <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>esposizioni significative verso <span class=\"_ _19\"> </span>singoli <span class=\"_ _19\"> </span>clienti. <span class=\"_ _19\"> </span>Ci\u00f2 <span class=\"_ _19\"> </span>posto, <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>precisa <span class=\"_ _19\"> </span>che <span class=\"_ _18\"> </span>la <span class=\"_ _19\"> </span>stima <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Fondo <span class=\"_ _19\"> </span>svalutazion<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>crediti <span class=\"_ _19\"> </span>\u00e8 effettuata,  in  considerazione  della  frammentariet\u00e0  delle  posizioni  creditorie,  mediante  la valutazione <span class=\"_ _1\"></span>dell\u2019<span class=\"_ _1\"></span>esigibilit\u00e0 <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>crediti<span class=\"_ _1\"></span> suddi<span class=\"_ _1\"></span>visi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>masse <span class=\"_ _1\"></span>omogenee<span class=\"_ _1\"></span> facen<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ricorso <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>analisi<span class=\"_ _1\"></span> storico-statistiche<span class=\"_ _1\"></span>  che  evidenzian<span class=\"_ _1\"></span>o  la  probabilit\u00e0  di  recupero<span class=\"_ _1\"></span>  degli  stessi.  Il  processo<span class=\"_ _1\"></span>  di svalutazione <span class=\"_ _16\"></span>prevede <span class=\"_ _3\"></span>peraltro <span class=\"_ _16\"></span>che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>svalutazione <span class=\"_ _16\"></span>individuale <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>singole <span class=\"_ _16\"></span>posizioni commerciali <span class=\"_ _13\"></span>di <span class=\"_ _15\"> </span>importo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>significativo <span class=\"_ _13\"> </span>e <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>le <span class=\"_ _13\"></span>quali <span class=\"_ _13\"></span>sia <span class=\"_ _15\"> </span>rilevata <span class=\"_ _13\"> </span>un<span class=\"_ _7\"></span>a <span class=\"_ _13\"> </span>probabile <span class=\"_ _13\"> </span>condizione <span class=\"_ _15\"> </span>di insolvenza.  Nella seguente tabell<span class=\"_ _1\"></span>a \u00e8 fornito il dettaglio dei credi<span class=\"_ _1\"></span>ti commerciali per fasc<span class=\"_ _1\"></span>e di scaduto al 31 dicembre <span class=\"ls2\">2024</span> ed <span class=\"_ _1\"></span>al 31 dicembre <span class=\"ls2\">2023</span>.<span class=\"_ _1\"></span> <table class=\"s w255 h17f\" id=\"_bdd6a7ac-6394-48bb-a6e7-299bcd18a958\"><tr><td></td><td class=\"c x21b y1161 w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21c y1161 w104 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y1162 w2f hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">A scadere </div></td><td class=\"c x21b y1162 w103 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">27.613 </div></td><td class=\"c x21c y1162 w104 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">22.139 </div></td></tr><tr><td class=\"c x1ac y1163 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1-30 gg </div></td><td class=\"c x21b y1163 w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.185 </div></td><td class=\"c x21c y1163 w104 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.952 </div></td></tr><tr><td class=\"c x1ac y1164 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">30<span class=\"ls0\">-60 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x21b y1164 w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.684 </div></td><td class=\"c x21c y1164 w104 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.525 </div></td></tr><tr><td class=\"c x1ac y1165 w2f hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">60<span class=\"ls0\">-90 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x21b y1165 w103 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">933<span class=\"ls0\"> </span></div></td><td class=\"c x21c y1165 w104 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">875<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1166 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">oltre 90 gg </div></td><td class=\"c x21b y1166 w103 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.608 </div></td><td class=\"c x21c y1166 w104 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">11.832 </div></td></tr><tr><td class=\"c x1ac y1167 w2f hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Scaduto </div></td><td class=\"c x21b y1167 w103 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">16.410 </div></td><td class=\"c x21c y1167 w104 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">19.184 </div></td></tr><tr><td class=\"c x1ac y1168 w2f hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Valore Lor<span class=\"_ _1\"></span>do </div></td><td class=\"c x21b y1168 w103 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">44.023 </div></td><td class=\"c x21c y1168 w104 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">41.323 </div></td></tr><tr><td class=\"c x1ac y1169 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo svalutazione<span class=\"_ _1\"></span> crediti <span class=\"_ _1\"></span>verso clienti </div></td><td class=\"c x21b y1169 w103 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.806) </div></td><td class=\"c x21c y1169 w104 hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(5.495) </div></td></tr><tr><td class=\"c x1ac y116a w2f hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Crediti verso cl<span class=\"_ _1\"></span>ienti </div></td><td class=\"c x21b y116a w103 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.218 </div></td><td class=\"c x21c y116a w104 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.828 </div></td></tr></table>9.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie corr<span class=\"_ _1\"></span>enti </span>Le attivi<span class=\"_ _1\"></span>t\u00e0 finanzi<span class=\"_ _1\"></span>arie corr<span class=\"_ _1\"></span>enti, pari a<span class=\"_ _1\"></span> 19,8<span class=\"_ _1\"></span> milioni<span class=\"_ _1\"></span> di Euro,<span class=\"_ _1\"></span> sono<span class=\"_ _1\"></span> costituite<span class=\"_ _1\"></span> pri<span class=\"_ _1\"></span>ncipalmente<span class=\"_ _1\"></span> da <span class=\"ls0\">contratti di Pronti con<span class=\"_ _1\"></span>tro ter<span class=\"_ _1\"></span>mine. </span>10.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altre attiv<span class=\"_ _1\"></span>it\u00e0 correnti </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _1\"></span>ta: <table class=\"s w256 h17e\" id=\"_22a7afc0-aaf3-48c2-b267-5ab1d9a7e664\"><tr><td></td><td class=\"c x21d y115b w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21e y115b wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y115c w106 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso il pe<span class=\"_ _1\"></span>rsonale </div></td><td class=\"c x21d y115c w107 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x21e y115c wda hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">16<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y115d w106 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _1\"></span>Erario per IV<span class=\"_ _1\"></span>A </div></td><td class=\"c x21d y115d w107 hdf\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">116 </span> </div></td><td class=\"c x21e y115d wda hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              <span class=\"ls8\">57 </span> </div></td></tr><tr><td class=\"c x1ac y115e w106 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso al<span class=\"_ _1\"></span>tri </div></td><td class=\"c x21d y115e w107 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">     11.370  </div></td><td class=\"c x21e y115e wda hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">         3.876  </div></td></tr><tr><td class=\"c x1ac y115f w106 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti per cos<span class=\"_ _1\"></span>ti anticipati </div></td><td class=\"c x21d y115f w107 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">592<span class=\"ls0\"> </span></div></td><td class=\"c x21e y115f wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">42<span class=\"ls0\">6</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1160 w106 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altre att<span class=\"_ _1\"></span>ivit\u00e0 correnti </div></td><td class=\"c x21d y1160 w107 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">12.091 </div></td><td class=\"c x21e y1160 wda hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">4.375 </div></td></tr></table>11.<span class=\"ls0\"> <span class=\"_ _1\"></span>Disponibi<span class=\"_ _1\"></span>lit\u00e0 liquide<span class=\"_ _1\"></span> e mezzi equivalenti<span class=\"_ _1\"></span> </span>Il dettaglio dell<span class=\"_ _1\"></span>e Disponibil<span class=\"_ _1\"></span>it\u00e0 liquide e Mezzi equiv<span class=\"_ _1\"></span>alenti \u00e8 il seguente:<span class=\"_ _1\"></span> <table class=\"s w257 h180\" id=\"_7348b732-b48d-441d-8a38-ed901dea72af\"><tr><td></td><td class=\"c x21f y116b w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x220 y116b we3 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y116c w108 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Depositi bancari e<span class=\"_ _1\"></span> postali </div></td><td class=\"c x21f y116c w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.951  </div></td><td class=\"c x220 y116c we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.025  </div></td></tr><tr><td class=\"c x1ac y116d w108 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Denaro e valori <span class=\"_ _1\"></span>in cassa </div></td><td class=\"c x21f y116d w103 hf1\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x220 y116d we3 hf1\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">16<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y116e w258 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale disponib<span class=\"_ _1\"></span>ilit\u00e0 liquide<span class=\"_ _1\"></span> e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 yf67 w259 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">mezzi equivalent<span class=\"_ _1\"></span>i<span class=\"_ _3d\"> </span></div></td><td class=\"c x21f y116f w103 he7\"><div class=\"t m0 x54 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">3.966 </div></td><td class=\"c x220 y116f we3 he7\"><div class=\"t m0 x20 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">16.041 </div></td></tr></table>Posizione finanzi<span class=\"_ _1\"></span>aria netta Si fornisce di segui<span class=\"_ _1\"></span>to il dettaglio del<span class=\"_ _1\"></span>l\u2019indebi<span class=\"_ _1\"></span>tamento netto a breve<span class=\"_ _1\"></span>, a medio <span class=\"_ _1\"></span>e a lungo termine, cos\u00ec co<span class=\"_ _1\"></span>me raccomanda<span class=\"_ _1\"></span>to dalla comunic<span class=\"_ _1\"></span>azione Consob n.<span class=\"_ _1\"></span> 6064293 del<span class=\"_ _1\"></span> 28 luglio 2006 aggiornata sul<span class=\"_ _1\"></span>la base del Ri<span class=\"_ _1\"></span>chiamo di at<span class=\"_ _1\"></span>tenzione n. 5/21<span class=\"_ _1\"></span> del 29 april<span class=\"_ _1\"></span>e <span class=\"ls2\">202</span>1: <table class=\"s w25a h181\" id=\"_521aec45-45a9-489e-a98a-ad5d59f61604\"><tr><td class=\"c x222 y1170 w109 hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">In migliaia di Euro<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x223 y1170 w10a hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x224 y1170 w10b hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x222 y1171 w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">A. Disponibilit\u00e0 liq<span class=\"_ _1\"></span>uide </div></td><td></td><td></td><td></td><td class=\"c x223 y1171 w10a hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.966 </div></td><td class=\"c x224 y1171 w10b hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.041 </div></td></tr><tr><td class=\"c x222 y1172 w109 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">B. Mezzi equiva<span class=\"_ _1\"></span>lenti a dispon<span class=\"_ _1\"></span>ibilit\u00e0 liquide </div></td><td></td><td></td><td></td><td class=\"c x223 y1172 w10a hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y1172 w10b hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x222 y1173 w109 he7\"><div class=\"t m0 x19 hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">C. Altre attivi<span class=\"_ _1\"></span>t\u00e0 finanziarie corr<span class=\"_ _1\"></span>enti </div></td><td></td><td></td><td></td><td class=\"c x223 y1173 w10a he7\"><div class=\"t m0 x2a hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">19.833  </div></td><td class=\"c x224 y1173 w10b he7\"><div class=\"t m0 x2a hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.162  </div></td></tr><tr><td class=\"c x222 y1174 w109 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">D. Liquidit\u00e0 (A<span class=\"_ _1\"></span>)+(B)+(<span class=\"_ _1\"></span>C) </div></td><td></td><td></td><td></td><td class=\"c x223 y1174 w10a hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">23.799 </div></td><td class=\"c x224 y1174 w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">34.203 </div></td></tr><tr><td></td><td></td><td class=\"c x222 y1175 w109 hf4\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y1175 w10a hf4\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y1175 w10b hf4\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x222 y1176 w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">E. Debito finanz<span class=\"_ _1\"></span>iario corrente </div></td><td></td><td></td><td></td><td class=\"c x223 y1176 w10a hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">13.936 </div></td><td class=\"c x224 y1176 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.614 </div></td></tr><tr><td></td><td></td><td class=\"c x222 y1177 w109 hee\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y1177 w10a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y1177 w10b hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">                 -  </div></td></tr><tr><td class=\"c x222 y1178 w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">F. Parte corren<span class=\"_ _1\"></span>te del debito<span class=\"_ _1\"></span> finanziario no<span class=\"_ _1\"></span>n corrente </div></td><td></td><td></td><td></td><td class=\"c x223 y1178 w10a hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.958 </div></td><td class=\"c x224 y1178 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.286 </div></td></tr><tr><td class=\"c x222 y1179 w109 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">G. Indebitamento<span class=\"_ _1\"></span> finanziario cor<span class=\"_ _1\"></span>rente (E)+(F)<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x223 y1179 w10a hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">17.894 </div></td><td class=\"c x224 y1179 w10b hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.899 </div></td></tr><tr><td></td><td></td><td class=\"c x222 y117a w109 hee\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y117a w10a hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         3.189  </div></td><td class=\"c x224 y117a w10b hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         3.085  </div></td></tr><tr><td class=\"c x222 y117b w109 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">H. Indebitamento<span class=\"_ _1\"></span> finanziario<span class=\"_ _1\"></span> corrente netto (G)-<span class=\"ls30\">(D)</span> </div></td><td></td><td></td><td></td><td class=\"c x223 y117b w10a hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(5.905) </div></td><td class=\"c x224 y117b w10b hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(22.303) </div></td></tr><tr><td class=\"c x222 y117c w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">I. Debito finanziario<span class=\"_ _1\"></span> non corr<span class=\"_ _1\"></span>ente </div></td><td></td><td></td><td></td><td class=\"c x223 y117c w10a hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.624 </div></td><td class=\"c x224 y117c w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9.606 </div></td></tr><tr><td class=\"c x222 y117d w109 hf6\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">J. Strumenti di debi<span class=\"_ _1\"></span>to </div></td><td></td><td></td><td></td><td class=\"c x223 y117d w10a hf6\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y117d w10b hf6\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x222 y117e w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">K. Debiti commer<span class=\"_ _1\"></span>ciali e altri de<span class=\"_ _1\"></span>biti non corr<span class=\"_ _1\"></span>enti </div></td><td></td><td></td><td></td><td class=\"c x223 y117e w10a hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -  </div></td><td class=\"c x224 y117e w10b hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -  </div></td></tr><tr><td class=\"c x154 y117f w25b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">L. <span class=\"_ _1d\"> </span>Indeb<span class=\"_ _1\"></span>itamento<span class=\"_ _3d\"> </span></div></td><td class=\"c x225 y117f w25c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _3d\"> </span></div></td><td class=\"c x226 y117f w25d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">non<span class=\"_ _3d\"> </span></div></td><td class=\"c x227 y117f w25e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">corrent<span class=\"_ _1\"></span>e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y1180 w25f h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(I)+(J)+(K<span class=\"_ _1\"></span>)</div></td><td></td><td></td><td></td><td class=\"c x223 y1181 w10a he6\"><div class=\"t m0 x2a ha y993 ff4 fs5 fc0 sc0 ls0 ws0\">          </div><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.624  </div></td><td class=\"c x224 y1181 w10b he6\"><div class=\"t m0 x2a ha y993 ff4 fs5 fc0 sc0 ls0 ws0\">          </div><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.606  </div></td></tr><tr><td></td><td></td><td class=\"c x222 y1182 w109 hdf\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y1182 w10a hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         7.544  </div></td><td class=\"c x224 y1182 w10b hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         8.395  </div></td></tr><tr><td class=\"c x222 y1183 w109 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">M. Totale indebita<span class=\"_ _1\"></span>mento finan<span class=\"_ _1\"></span>ziario (H + L) </div></td><td></td><td></td><td></td><td class=\"c x223 y1183 w10a hf4\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.719 </div></td><td class=\"c x224 y1183 w10b hf4\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(12.698) </div></td></tr></table>La <span class=\"_ _13\"></span>posizione <span class=\"_ _13\"></span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _13\"></span>netta <span class=\"_ _13\"></span>risul<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>pari <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>2,7 <span class=\"_ _13\"></span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _13\"></span>Euro, <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>decrem<span class=\"_ _1\"></span>ento <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>15,4 milioni <span class=\"_ _1\"></span>di Euro<span class=\"_ _1\"></span> rispe<span class=\"_ _1\"></span>tto al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"ls2\">2023</span> <span class=\"_ _1\"></span>(12,7 <span class=\"_ _1\"></span>mila E<span class=\"_ _1\"></span>uro po<span class=\"_ _1\"></span>sitivi) <span class=\"_ _1\"></span>princip<span class=\"_ _1\"></span>almente pe<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>ffetto degli <span class=\"_ _17\"></span>acquisti <span class=\"_ _13\"></span>netti <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>quotate <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>obbli<span class=\"_ _1\"></span>gazioni <span class=\"_ _17\"></span>per <span class=\"_ _13\"></span>25,8 <span class=\"_ _13\"></span>milion<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>Euro <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>videndi<span class=\"_ _3d\"> </span>distribuiti <span class=\"_ _4\"></span>per <span class=\"_ _7\"></span>4,3 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro, <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span><span class=\"ls2\">de</span><span class=\"ff9\">ll\u2019incasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span></span>dividendi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>quotate <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>18,9<span class=\"_ _1\"></span> milioni di Euro.<span class=\"_ _1\"></span>  <span class=\"_ _32\"> </span> <span class=\"_ _30\"> </span><span class=\"ff9\">Il tasso di i<span class=\"_ _1\"></span>nteresse at<span class=\"_ _1\"></span>tivo medio sul<span class=\"_ _1\"></span>le giacenze p<span class=\"_ _1\"></span>er l\u2019anno <span class=\"ff1 ls2\">2024<span class=\"ls0\"> \u00e8 stato pa<span class=\"_ _1\"></span>ri a 3,1%. </span></span></span> <span class=\"_ _32\"> </span> <span class=\"_ _30\"> </span>Per <span class=\"_ _4\"></span>quanto <span class=\"_ _7\"></span>riguarda <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>variabi<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>disponibilit\u00e0 <span class=\"_ _4\"></span>liquide, <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>incremento <span class=\"_ _4\"></span>annuo<span class=\"_ _1\"></span> dei <span class=\"_ _4\"></span>tassi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>interesse <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>ri <span class=\"_ _4\"></span>all\u2019<span class=\"_ _1\"></span>1%, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pari<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>variabil<span class=\"_ _1\"></span>i, <span class=\"_ _4\"></span>avrebbe <span class=\"_ _4\"></span>avu<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>un <span class=\"_ _4\"></span>impatto <span class=\"_ _4\"></span>positivo<span class=\"_ _1\"></span> sull\u2019utile <span class=\"_ _3\"></span>ante imposte <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"ff1 ls2\">27<span class=\"ls0\"> <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>ila <span class=\"_ _1\"></span>Eu<span class=\"_ _1\"></span>ro. U<span class=\"_ _1\"></span>n dec<span class=\"_ _1\"></span>remento <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>tassi di <span class=\"_ _1\"></span>interess<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dello <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>esso <span class=\"_ _1\"></span>livel<span class=\"_ _1\"></span>lo </span></span>avrebbe avuto<span class=\"_ _1\"></span> un corrisponde<span class=\"_ _1\"></span>nte impatto nega<span class=\"_ _1\"></span>tivo.<span class=\"_ _3d\"> </span>PATRIMONIO N<span class=\"_ _1\"></span>ETTO E<span class=\"_ _1\"></span> PASSIVIT\u00c0  12.<span class=\"ls0\"> <span class=\"_ _1\"></span>Patrimonio<span class=\"_ _1\"></span> Netto </span>Riconcilazione<span class=\"_ _1\"></span> dei movimenti<span class=\"_ _1\"></span> di capitale e <span class=\"_ _1\"></span>riserve  <span class=\"_ _38\"> </span>Le <span class=\"_ _7\"></span>movimentazioni <span class=\"_ _7\"></span>intervenute <span class=\"_ _7\"></span>nei <span class=\"_ _7\"></span>conti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Patrimonio <span class=\"_ _7\"></span>netto <span class=\"_ _7\"></span>consolidato <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>dicembre 2024<span class=\"ls0\"> </span>e 2023<span class=\"ls0\"> sono evidenzi<span class=\"_ _1\"></span>ate nei prospetti di bi<span class=\"_ _1\"></span>lancio. </span>Capitale sociale<span class=\"_ _1\"></span>  <span class=\"_ _38\"> </span>Il <span class=\"_ _4\"></span>capitale <span class=\"_ _7\"></span>sociale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>1<span class=\"_ _1\"></span>25 <span class=\"_ _4\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro, <span class=\"_ _4\"></span>costitui<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>n. <span class=\"_ _4\"></span>125.000<span class=\"_ _1\"></span>.000 <span class=\"_ _4\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>ordinarie<span class=\"_ _1\"></span> del valore nomina<span class=\"_ _1\"></span>le di Euro 1 cadau<span class=\"_ _1\"></span>na.   <span class=\"_ _38\"> </span>Tutte le <span class=\"_ _7\"></span>azioni ordinarie<span class=\"_ _1\"></span> emesse <span class=\"_ _7\"></span>sono interament<span class=\"_ _1\"></span>e versate. Non <span class=\"_ _7\"></span>esistono azioni gravate da <span class=\"_ _13\"></span>vincoli <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>restrizioni <span class=\"_ _13\"></span>nell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>distribuzione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>dividendi. <span class=\"_ _13\"> </span>Al <span class=\"_ _15\"> </span>31 <span class=\"_ _13\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _13\"></span>2024 <span class=\"_ _13\"></span>la <span class=\"_ _13\"> </span>Caltagirone Editore SpA <span class=\"_ _1\"></span>ha in <span class=\"_ _1\"></span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _1\"></span>n. 18.209.738 azi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>proprie pari<span class=\"_ _1\"></span> al 14,<span class=\"ls2\">57<span class=\"_ _1\"></span><span class=\"ls0\">% del<span class=\"_ _1\"></span> capitale soci<span class=\"_ _1\"></span>ale <span class=\"ls1\">il </span></span></span>cui <span class=\"_ _1\"></span>valore, pa<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>a 23<span class=\"_ _1\"></span><span class=\"ls6\">,6<span class=\"ls0\"> <span class=\"_ _3\"></span>milioni di<span class=\"_ _1\"></span> Euro, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>iscritt<span class=\"_ _1\"></span>o a <span class=\"_ _3\"></span>riduzione del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _1\"></span>netto ed<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _3\"></span>stata </span></span>costituita specifica<span class=\"_ _1\"></span> riserv<span class=\"_ _1\"></span>a vincolata. Riserve <table class=\"s w260 h182\" id=\"_baf79f47-7512-40bd-a5e2-5240e9d499cb\"><tr><td></td><td class=\"c x21d y1184 w10e hf5\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x228 y1184 w10f hf5\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y1185 w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Capitale Sociale<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y1185 w110 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">125.000 </div></td><td class=\"c x228 y1185 w111 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">125.000 </div></td></tr><tr><td class=\"c x1ac y1186 w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Costi di emissione <span class=\"_ _1\"></span>capitale soc<span class=\"_ _1\"></span>iale </div></td><td class=\"c x21d y1186 w110 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(18.865) </div></td><td class=\"c x228 y1186 w111 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(18.865) </div></td></tr><tr><td class=\"c x1ac y1187 w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Sovra<span class=\"_ _1\"></span>pprezzo azioni </div></td><td class=\"c x21d y1187 w110 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">459.126 </div></td><td class=\"c x228 y1187 w111 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">459.126 </div></td></tr><tr><td class=\"c x1ac y1188 w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva legale<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y1188 w110 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">25.000 </div></td><td class=\"c x228 y1188 w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">25.000 </div></td></tr><tr><td class=\"c x1ac y1189 w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azioni proprie </div></td><td class=\"c x21d y1189 w110 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(23.641) </div></td><td class=\"c x228 y1189 w111 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(23.641) </div></td></tr><tr><td class=\"c x1ac y118a w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva acqui<span class=\"_ _1\"></span>sto azioni prop<span class=\"_ _1\"></span>rie </div></td><td class=\"c x21d y118a w110 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">23.641 </div></td><td class=\"c x228 y118a w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">23.641 </div></td></tr><tr><td class=\"c x1ac y118b w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y118b w110 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">126.010 </div></td><td class=\"c x228 y118b w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">41.836 </div></td></tr><tr><td class=\"c x1ac y118c w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva TFR IA<span class=\"_ _1\"></span>S 19 </div></td><td class=\"c x21d y118c w110 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(2.069) </div></td><td class=\"c x228 y118c w111 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(2.086) </div></td></tr><tr><td class=\"c x1ac y118d w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre Riserve FT<span class=\"_ _1\"></span>A </div></td><td class=\"c x21d y118d w110 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.208 </div></td><td class=\"c x228 y118d w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.209 </div></td></tr><tr><td class=\"c x1ac y118e w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risultati netti po<span class=\"_ _1\"></span>rtati a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x21d y118e w110 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(213.831) </div></td><td class=\"c x228 y118e w111 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(229.077) </div></td></tr><tr><td class=\"c x1ac y118f w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risultato del per<span class=\"_ _1\"></span>iodo </div></td><td class=\"c x21d y118f w110 hee\"><div class=\"t m0 xdf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.191 </div></td><td class=\"c x228 y118f w111 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.231 </div></td></tr><tr><td class=\"c x1ac y1190 w10d hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale P.Netto<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y1190 w10e hdf\"><div class=\"t m0 x6d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">526.769 </div></td><td class=\"c x228 y1190 w10f hdf\"><div class=\"t m0 x6d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">435.373 </div></td></tr></table> <span class=\"_ _38\"> </span>La <span class=\"_ _17\"></span>riserva<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value <span class=\"_ _17\"></span></span>(pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>maggiori <span class=\"_ _4\"></span>dettagli <span class=\"_ _17\"></span>si <span class=\"_ _4\"></span>rinvia <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>Nota <span class=\"_ _17\"></span>n. <span class=\"_ _17\"></span>4)<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>positiva <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span><span class=\"ls2\">126</span> milioni <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Euro<span class=\"ff9\">, <span class=\"_ _7\"></span>include <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>variazione <span class=\"_ _7\"></span>netta <span class=\"_ _7\"></span>dell\u2019esercizio,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff1\">positiva<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>84<span class=\"_ _1\"></span>,2 <span class=\"_ _7\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>Euro, <span class=\"_ _7\"></span>per<span class=\"_ _1\"></span> </span></span>adeguare al valo<span class=\"_ _1\"></span>re di mercato gli i<span class=\"_ _1\"></span>nvestimenti in s<span class=\"_ _1\"></span>trumenti rappresen<span class=\"_ _1\"></span>tativi di<span class=\"_ _1\"></span> capitale. PASSIVIT\u00c0 13.<span class=\"ls0\"> <span class=\"_ _1\"></span>Personale<span class=\"_ _1\"></span> </span>Benefici ai dipend<span class=\"_ _1\"></span>enti e al<span class=\"_ _1\"></span>tri fondi per il Personal<span class=\"_ _1\"></span>e Il <span class=\"_ _4\"></span>Trattamento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Fine <span class=\"_ _4\"></span>Rapporto <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>Societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>50 <span class=\"_ _4\"></span>dipendenti rappresenta <span class=\"_ _1b\"> </span>una <span class=\"_ _14\"> </span>passivit\u00e0 <span class=\"_ _1b\"> </span>relativa <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>benefici <span class=\"_ _1b\"> </span>riconosciuti <span class=\"_ _1b\"> </span>ai <span class=\"_ _14\"> </span>dipendenti <span class=\"_ _14\"> </span>ed <span class=\"_ _1b\"> </span>erogati <span class=\"_ _14\"> </span>in coincidenza <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>successivamente <span class=\"_ _9\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cessazione <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>rapporto <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>lavoro. <span class=\"_ _9\"> </span>Tale <span class=\"_ _9\"> </span>passivit\u00e0, unitamente al<span class=\"_ _1\"></span> fondo ind<span class=\"_ _1\"></span>ennit\u00e0 dirigen<span class=\"_ _1\"></span>ti, rientra<span class=\"_ _1\"></span> nei cosidde<span class=\"_ _1\"></span>tti piani<span class=\"_ _1\"></span> a benefi<span class=\"_ _1\"></span>ci definiti e<span class=\"_ _1\"></span> pertanto<span class=\"_ _1\"></span> \u00e8 determinata appl<span class=\"_ _1\"></span>icando la metodol<span class=\"_ _1\"></span>ogia attuaria<span class=\"_ _1\"></span>le.  <span class=\"_ _39\"> </span> <span class=\"_ _1\"></span> Nelle Soci<span class=\"_ _1\"></span>et\u00e0 del Gruppo con oltre 50 dipenden<span class=\"_ _1\"></span>ti, alla luce dell<span class=\"_ _1\"></span>a riforma previdenziale, il TFR <span class=\"_ _7\"></span>maturato al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>dicembre<span class=\"_ _1\"></span> 2006 <span class=\"_ _7\"></span>rappresenta<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>il debito <span class=\"_ _7\"></span>maturato dalla Societ\u00e0 <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>erogare<span class=\"_ _1\"></span> al  termine  del  r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span>  di  lavoro.  Tal<span class=\"_ _1\"></span>e  debito<span class=\"_ _1\"></span>  \u00e8  valutato  appli<span class=\"_ _1\"></span>cando  l<span class=\"_ _1\"></span>ogiche  attuariali  e finanziarie <span class=\"_ _7\"></span>senza <span class=\"_ _7\"></span>tuttavia <span class=\"_ _7\"></span>considerare <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>dinamiche <span class=\"_ _7\"></span>salariali <span class=\"_ _7\"></span>future <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Personale <span class=\"_ _7\"></span>dipendente. Le ipotesi relative al<span class=\"_ _1\"></span>la determina<span class=\"_ _1\"></span>zione del piano s<span class=\"_ _1\"></span>ono riassunte nell<span class=\"_ _1\"></span>a seguente tabel<span class=\"_ _1\"></span>la: <table class=\"s w261 h183\" id=\"_eca9c0a9-dc72-4884-9469-d14509a459ac\"><tr><td class=\"c x22a y1191 w113 hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x22b y1191 w103 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x22c y1191 w114 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x22a y1192 w113 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo te<span class=\"_ _1\"></span>cnico di attuali<span class=\"_ _1\"></span>zzazione  </div></td><td class=\"c x22b y1192 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,20% </div></td><td class=\"c x22c y1192 w114 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,10% </div></td></tr><tr><td class=\"c x22a y1193 w113 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo di<span class=\"_ _1\"></span> inflazione </div></td><td class=\"c x22b y1193 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,00% </div></td><td class=\"c x22c y1193 w114 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,50% </div></td></tr><tr><td class=\"c x22a y1194 w113 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo di incre<span class=\"_ _1\"></span>mento del TF<span class=\"_ _1\"></span>R </div></td><td class=\"c x22b y1194 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,00% </div></td><td class=\"c x22c y1194 w114 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,30% </div></td></tr><tr><td class=\"c x22a y1195 w113 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo di<span class=\"_ _1\"></span> aumento delle retr<span class=\"_ _1\"></span>ibuzioni </div></td><td class=\"c x22b y1195 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,75% </div></td><td class=\"c x22c y1195 w114 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,75% </div></td></tr></table> La movimentazion<span class=\"_ _1\"></span>e risulta la seguen<span class=\"_ _1\"></span>te: <table class=\"s w262 h184\" id=\"_b674127a-045b-492f-bfee-31702e70c572\"><tr><td></td><td class=\"c x22e y1196 w101 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x22f y1196 wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y1197 w115 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 nett<span class=\"_ _1\"></span>a a inizio period<span class=\"_ _1\"></span>o </div></td><td class=\"c x22e y1197 w101 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.041 </div></td><td class=\"c x22f y1197 wda hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">11.318 </div></td></tr><tr><td class=\"c x230 y1198 w115 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Costo corrente <span class=\"ff9\">dell\u2019eser<span class=\"_ _1\"></span>cizio (ser<span class=\"_ _1\"></span>vice cost)<span class=\"ff1\"> </span></span></div></td><td class=\"c x22e y1198 w101 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">170<span class=\"ls0\"> </span></div></td><td class=\"c x22f y1198 wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">172<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 y1199 w115 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _1\"></span>vi  (interest co<span class=\"_ _1\"></span>st) </div></td><td class=\"c x22e y1199 w101 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">292<span class=\"ls0\"> </span></div></td><td class=\"c x22f y1199 wda hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">385 </span> </div></td></tr><tr><td class=\"c x230 y119a w115 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(Utili)/Perdite a<span class=\"_ _1\"></span>ttuariali </div></td><td class=\"c x22e y119a w101 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(20)<span class=\"ls0\"> </span></div></td><td class=\"c x22f y119a wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">153<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 y119b w115 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(Prestazioni paga<span class=\"_ _1\"></span>te) </div></td><td class=\"c x22e y119b w101 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.525) </div></td><td class=\"c x22f y119b wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.986) </div></td></tr><tr><td class=\"c x230 y119c w115 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 nett<span class=\"_ _1\"></span>a a fine periodo </div></td><td class=\"c x22e y119c w101 hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.958 </div></td><td class=\"c x22f y119c wda hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">10.041 </div></td></tr></table> <span class=\"ff9\">Per  quanto  riguarda  l\u2019analisi<span class=\"_ _1\"></span>  di <span class=\"_ _5\"> </span>sensitivit\u00e0,  un  aumento  dello  0,5%  del  tasso <span class=\"_ _5\"> </span>di </span>attualizzazione <span class=\"_ _3\"></span>utilizzato <span class=\"_ _3\"></span>porterebbe <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>nett<span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fondo <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a <span class=\"ls2\">201<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>mila <span class=\"_ _7\"></span>Euro; <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>analogo <span class=\"_ _7\"></span>decremento del <span class=\"_ _7\"></span>tasso <span class=\"_ _7\"></span>utilizzato <span class=\"_ _7\"></span>porterebbe ad <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>maggiore <span class=\"_ _7\"></span>passivit\u00e0 netta pari a 2<span class=\"ls2\">11 </span>mil<span class=\"_ _1\"></span>a Euro. Il <span class=\"_ _3\"></span>confronto <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>TFR <span class=\"_ _3\"></span>secondo <span class=\"_ _16\"></span>le <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>egol<span class=\"_ _1\"></span>e italiane \u00e8 la seguen<span class=\"_ _1\"></span>te<span class=\"fs2\">: </span><table class=\"s w263 h17a\" id=\"_8130dba6-b646-456e-a8ef-898138fdf083\"><tr><td></td><td class=\"c x231 y119d w103 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x232 y119d we3 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y119e w116 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Valore nominale<span class=\"_ _1\"></span> del fondo  </div></td><td class=\"c x231 y119e w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9.229 </div></td><td class=\"c x232 y119e we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.185 </div></td></tr><tr><td class=\"c x230 y119f w116 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Rettifica per at<span class=\"_ _1\"></span>tuarizzazione </div></td><td class=\"c x231 y119f w103 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(270)<span class=\"ls0\"> </span></div></td><td class=\"c x232 y119f we3 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(143)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 y11a0 w116 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale DBO </div></td><td class=\"c x231 y11a0 w103 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.958 </div></td><td class=\"c x232 y11a0 we3 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">10.041 </div></td></tr></table>Costo e consistenza del Personale <table class=\"s w264 h185\" id=\"_ff3b7810-c84a-4684-99b4-517e0d74dfad\"><tr><td></td><td class=\"c x234 y11a1 w107 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x235 y11a1 wda hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11a2 w118 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Salari e stipendi<span class=\"_ _1\"></span> </div></td><td class=\"c x234 y11a2 w107 hee\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">35.284 </div></td><td class=\"c x235 y11a2 wda hee\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">34.618 </div></td></tr><tr><td class=\"c x236 y11a3 w118 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri sociali </div></td><td class=\"c x234 y11a3 w107 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.907 </div></td><td class=\"c x235 y11a3 wda hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.492 </div></td></tr><tr><td class=\"c x154 y11a5 w265 h186\"><div class=\"t m0 x153 hb y11a4 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>to a fondi per<span class=\"_ _1\"></span> benefici ai dipen<span class=\"_ _1\"></span>denti e<span class=\"_ _3d\"> </span></div></td><td class=\"c x234 y11a6 w107 he5\"><div class=\"t m0 x26 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.580 </div></td><td class=\"c x235 y11a6 wda he5\"><div class=\"t m0 x20 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.492 </div></td></tr><tr><td class=\"c x154 y1180 w266 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">previdenza comple<span class=\"_ _1\"></span>mentare<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x236 y11a7 w118 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x234 y11a7 w107 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.146 </div></td><td class=\"c x235 y11a7 wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">690<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11a8 w118 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi de<span class=\"_ _1\"></span>l personale </div></td><td class=\"c x234 y11a8 w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       49.916  </div></td><td class=\"c x235 y11a8 wda hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       48.292  </div></td></tr></table>Negli altri <span class=\"_ _7\"></span>costi <span class=\"_ _4\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>inclusi <span class=\"_ _7\"></span>gli oneri <span class=\"_ _4\"></span><span class=\"ff9\">relativi alle <span class=\"_ _7\"></span>cause <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>lavoro, <span class=\"_ _7\"></span>incentivi all\u2019esodo <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>i </span>contributi <span class=\"_ _17\"></span>erogati<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>agli <span class=\"_ _17\"></span>istituti <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>previdenza <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>fronte <span class=\"_ _17\"></span>dello <span class=\"_ _17\"></span>scivol<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>contributivo <span class=\"_ _17\"></span>derivante<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>dalle ristrutturazioni<span class=\"_ _1\"></span> operate anche nel co<span class=\"_ _1\"></span>rso dell\u2019eserc<span class=\"_ _1\"></span>izio.<span class=\"ff1\"> </span>Nel prospetto seg<span class=\"_ _1\"></span>uente vi<span class=\"_ _1\"></span>ene riportata la consi<span class=\"_ _1\"></span>stenza media<span class=\"_ _1\"></span> e puntuale de<span class=\"_ _1\"></span>i dipendenti<span class=\"_ _1\"></span> per categoria di<span class=\"_ _1\"></span> appartenenza:<span class=\"_ _1\"></span> <table class=\"s w267 h183\" id=\"_90331e28-9fa6-4cab-9120-31a314fed9bf\"><tr><td></td><td class=\"c x237 y11a9 wf8 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x238 y11a9 wc3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x239 y11a9 w11a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Media 2024 </div></td><td class=\"c x23a y11a9 w11b hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Media 2023 </div></td></tr><tr><td class=\"c x236 y11aa w119 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Dirigenti </div></td><td class=\"c x237 y11aa wf8 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11aa wc3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">19<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11aa w11a hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">21<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11aa w11b hdf\"><div class=\"t m0 x66 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">19<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ab w119 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Impiegati e quadri<span class=\"_ _1\"></span> </div></td><td class=\"c x237 y11ab wf8 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">184<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11ab wc3 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">180<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11ab w11a hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">184<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11ab w11b hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">175<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ac w119 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Giornalisti e collabor<span class=\"_ _1\"></span>atori </div></td><td class=\"c x237 y11ac wf8 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">307<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11ac wc3 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">313<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11ac w11a hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">307<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11ac w11b hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">318<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ad w119 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Grafici </div></td><td class=\"c x237 y11ad wf8 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">64<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11ad wc3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">64<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11ad w11a hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">63<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11ad w11b hdf\"><div class=\"t m0 x66 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">66<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ae w119 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x237 y11ae wf8 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">577 </span> </div></td><td class=\"c x238 y11ae wc3 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">576 </span> </div></td><td class=\"c x239 y11ae w11a hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">576 </span> </div></td><td class=\"c x23a y11ae w11b hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">577 </span></div></td></tr></table>14.<span class=\"ls0\"> <span class=\"_ _1\"></span>Fondi corrent<span class=\"_ _1\"></span>i e non co<span class=\"_ _1\"></span>rrenti </span><table class=\"s w268 h187\" id=\"_165d0b3e-3f0e-4f4c-af99-5b389fb77d26\"><tr><td></td><td class=\"c x23c y11af w11d hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Vertenze lega<span class=\"_ _1\"></span>li </div></td><td class=\"c x23d y11af wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altri rischi </div></td><td class=\"c x23e y11af wda hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x23f y11b0 w11c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _1\"></span>23 </div></td><td class=\"c x23c y11b0 w11d hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.349  </div></td><td class=\"c x23d y11b0 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.512  </div></td><td class=\"c x23e y11b0 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.861  </div></td></tr><tr><td class=\"c x23f y11b1 w11c hf5\"><div class=\"t m0 x19 hb yb56 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>ti </div></td><td class=\"c x23c y11b1 w11d hf5\"><div class=\"t m0 xb8 hb yb56 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">623 </span> </div></td><td class=\"c x23d y11b1 wda hf5\"><div class=\"t m0 x7d hb yb56 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">23 </span> </div></td><td class=\"c x23e y11b1 wda hf5\"><div class=\"t m0 x2b ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">646 </span> </div></td></tr><tr><td class=\"c x23f y11b2 w11c hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x23c y11b2 w11d hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(352) </span> </div></td><td class=\"c x23d y11b2 wda hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(53) </span> </div></td><td class=\"c x23e y11b2 wda hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(406) </span> </div></td></tr><tr><td class=\"c x23f y11b3 w11c hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _1\"></span>bre 2023 </div></td><td class=\"c x23c y11b3 w11d hee\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b3 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.481  </div></td><td class=\"c x23e y11b3 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.101  </div></td></tr><tr><td class=\"c x23f y11b4 w11c hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x23f y11b5 w11c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _1\"></span>te </div></td><td class=\"c x23c y11b5 w11d hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b5 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.248  </div></td><td class=\"c x23e y11b5 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.868  </div></td></tr><tr><td class=\"c x23f y11b6 w11c hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _1\"></span>ente </div></td><td class=\"c x23c y11b6 w11d hdf\"><div class=\"t m0 x94 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x23d y11b6 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">234 </span> </div></td><td class=\"c x23e y11b6 wda hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">234 </span> </div></td></tr><tr><td class=\"c x23f y11b7 w11c hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x23c y11b7 w11d hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b7 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.481  </div></td><td class=\"c x23e y11b7 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.101  </div></td></tr><tr><td class=\"c x23f y11b8 wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _1\"></span>24 </div></td><td class=\"c x23c y11b8 w11d hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b8 wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.481  </div></td><td class=\"c x23e y11b8 w11e hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.101  </div></td></tr><tr><td class=\"c x23f y11b9 wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>ti </div></td><td class=\"c x23c y11b9 w11d hdf\"><div class=\"t m0 xb8 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">291 </span> </div></td><td class=\"c x23d y11b9 wda hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x23e y11b9 w11e hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">291 </span> </div></td></tr><tr><td class=\"c x23f y11ba wb2 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x23c y11ba w11d hee\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(561) </span> </div></td><td class=\"c x23d y11ba wda hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(528) </span> </div></td><td class=\"c x23e y11ba w11e hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> (1.089)  </div></td></tr><tr><td class=\"c x23f y11bb wb2 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _1\"></span>bre 2024 </div></td><td class=\"c x23c y11bb w11d hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x23d y11bb wda hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">953 </span> </div></td><td class=\"c x23e y11bb w11e hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.303  </div></td></tr><tr><td class=\"c x23f y11bc wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x23f y11bd wb2 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _1\"></span>te </div></td><td class=\"c x23c y11bd w11d hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x23d y11bd wda hee\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">737 </span> </div></td><td class=\"c x23e y11bd w11e hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.087  </div></td></tr><tr><td class=\"c x23f y11be wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _1\"></span>ente </div></td><td class=\"c x23c y11be w11d hdf\"><div class=\"t m0 x94 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x23d y11be wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">216 </span> </div></td><td class=\"c x23e y11be w11e hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">216 </span> </div></td></tr><tr><td class=\"c x23f y11bf wb2 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x23c y11bf w11d hf4\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x23d y11bf wda hf4\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">953 </span> </div></td><td class=\"c x23e y11bf w11e hf4\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.303  </div></td></tr></table>Il <span class=\"_ _13\"></span>fondo <span class=\"_ _13\"></span>ver<span class=\"_ _1\"></span>tenze <span class=\"_ _13\"></span>legal<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>ormato <span class=\"_ _13\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>accantona<span class=\"_ _1\"></span>menti <span class=\"_ _13\"></span>ef<span class=\"_ _1\"></span>fettuati <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>fronte<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>passivit\u00e0<span class=\"_ _1\"></span> derivanti <span class=\"_ _17\"></span>da <span class=\"_ _4\"></span>richieste <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>ind<span class=\"_ _1\"></span>ennizzi <span class=\"_ _4\"></span>principalmente <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>dif<span class=\"_ _1\"></span>famazione. <span class=\"_ _4\"></span>Il <span class=\"_ _17\"></span>fondo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>stima<span class=\"_ _1\"></span>to tenendo <span class=\"_ _5\"> </span>conto <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>particolare <span class=\"_ _9\"> </span>natura <span class=\"_ _5\"> </span>dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _5\"> </span>esercitata, <span class=\"_ _5\"> </span>sulla <span class=\"_ _5\"> </span>base <span class=\"_ _5\"> </span>dell\u2019esperienza maturata <span class=\"_ _17\"></span>in <span class=\"_ _13\"></span>situazioni <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>naloghe <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>sulla <span class=\"_ _13\"></span>base <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>tutte<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>informazioni <span class=\"_ _13\"></span>dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _17\"></span>di redazione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>presen<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _17\"></span>consoli<span class=\"_ _1\"></span>dat<span class=\"ff9\">o, <span class=\"_ _17\"></span>considerando <span class=\"_ _17\"></span>l\u2019obi<span class=\"_ _1\"></span>ettiva <span class=\"_ _17\"></span>difficolt\u00e0 <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>timare <span class=\"_ _17\"></span>gli </span>oneri e la tempi<span class=\"_ _1\"></span>stica connessi all<span class=\"_ _1\"></span>e singole cause in corso<span class=\"_ _1\"></span>.  I fondi per altri r<span class=\"_ _7\"></span>ischi sono costituiti principalmen<span class=\"_ _1\"></span>te dagli oneri <span class=\"_ _7\"></span>residui relativi<span class=\"_ _1\"></span> ai piani di<span class=\"_ _7\"></span> ristrutturazione <span class=\"_ _7\"></span>posti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>ssere <span class=\"_ _4\"></span>da <span class=\"_ _7\"></span>alcune <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>Gruppo; <span class=\"_ _7\"></span>i <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>ac<span class=\"_ _1\"></span>cantonamenti <span class=\"_ _7\"></span>sono compresi negli<span class=\"_ _1\"></span> altri costi del personal<span class=\"_ _1\"></span>e.<span class=\"_ _3d\"> </span>15.<span class=\"ls0\"> <span class=\"_ _1\"></span>Passivit\u00e0 f<span class=\"_ _1\"></span>inanziarie corrent<span class=\"_ _1\"></span>i e non corrent<span class=\"_ _1\"></span>i </span><table class=\"s w269 h188\" id=\"_339742d1-a269-4e59-b4df-094007230109\"><tr><td></td><td class=\"c x241 y11c0 w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x242 y11c0 wda hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x243 y11c1 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing </div></td><td class=\"c x241 y11c1 w107 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.079  </div></td><td class=\"c x242 y11c1 wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.211  </div></td></tr><tr><td class=\"c x154 y11c2 w26a h186\"><div class=\"t m0 x153 hb y11a4 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing verso<span class=\"_ _1\"></span> societ\u00e0 sotto</div></td><td class=\"c x241 y11c3 w107 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 7.544  </div></td><td class=\"c x242 y11c3 wda he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 8.395  </div></td></tr><tr><td class=\"c x154 y11c4 w26b h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x243 y11c5 w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non c<span class=\"_ _1\"></span>orrenti </div></td><td class=\"c x241 y11c5 w107 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x242 y11c5 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.606  </div></td></tr><tr><td class=\"c x243 y11c6 w120 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _1\"></span>che  </div></td><td class=\"c x241 y11c6 w107 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 13.936  </div></td><td class=\"c x242 y11c6 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.614  </div></td></tr><tr><td class=\"c x243 y11c7 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing </div></td><td class=\"c x241 y11c7 w107 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">769 </span> </div></td><td class=\"c x242 y11c7 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">666 </span> </div></td></tr><tr><td class=\"c x154 y11a5 w26a h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing verso<span class=\"_ _1\"></span> societ\u00e0 sotto</div></td><td class=\"c x241 y11c8 w107 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 3.189  </div></td><td class=\"c x242 y11c8 wda he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 3.085  </div></td></tr><tr><td class=\"c x154 y1180 w26b h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x243 y11c9 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Derivati </div></td><td class=\"c x241 y11c9 w107 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x242 y11c9 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">535 </span> </div></td></tr><tr><td class=\"c x243 y11ca w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie corrent<span class=\"_ _1\"></span>i </div></td><td class=\"c x241 y11ca w107 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.894  </div></td><td class=\"c x242 y11ca wda hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 11.899  </div></td></tr></table>Le <span class=\"_ _15\"> </span><span class=\"ls0\">passivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>non <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"> </span>verso <span class=\"_ _15\"> </span>s<span class=\"_ _7\"></span>ociet\u00e0 <span class=\"_ _13\"></span>sottoposte <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>comune </span>controllo <span class=\"_ _17\"></span>della <span class=\"_ _13\"></span>Con<span class=\"_ _1\"></span>trollante, <span class=\"_ _17\"></span>si <span class=\"_ _13\"></span>ri<span class=\"_ _1\"></span>feriscono <span class=\"_ _17\"></span><span class=\"ff9\">alle <span class=\"_ _13\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>iscritte <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"></span>ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _17\"></span>dell\u2019IFRS <span class=\"_ _17\"></span>16 </span>relativamente ai con<span class=\"_ _1\"></span>tratti d\u2019affitto in<span class=\"_ _1\"></span> essere<span class=\"ff1\">. </span>La scadenza dell<span class=\"_ _1\"></span>e passivit\u00e0 finanziarie<span class=\"_ _1\"></span> \u00e8 la seguente: <table class=\"s w269 h17c\" id=\"_a154a6b2-a8e1-41ce-84eb-0354ae5a9d7b\"><tr><td></td><td class=\"c x241 y11cb w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x242 y11cb wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x243 y11cc w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Entro 3 mesi </div></td><td class=\"c x241 y11cc w107 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 14.926  </div></td><td class=\"c x242 y11cc wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.589  </div></td></tr><tr><td class=\"c x243 y11cd w120 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _1\"></span>o </div></td><td class=\"c x241 y11cd w107 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.967  </div></td><td class=\"c x242 y11cd wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.310  </div></td></tr><tr><td class=\"c x243 y11ce w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie corrent<span class=\"_ _1\"></span>i </div></td><td class=\"c x241 y11ce w107 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.894  </div></td><td class=\"c x242 y11ce wda hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 11.899  </div></td></tr><tr><td class=\"c x243 y11cf w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x241 y11cf w107 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.765  </div></td><td class=\"c x242 y11cf wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.066  </div></td></tr><tr><td class=\"c x243 y11d0 w120 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x241 y11d0 w107 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.677  </div></td><td class=\"c x242 y11d0 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.302  </div></td></tr><tr><td class=\"c x243 y11d1 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">oltre 5 <span class=\"ls8\">anni</span> </div></td><td class=\"c x241 y11d1 w107 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\"></span><span class=\"ls8\">18</span>3  </div></td><td class=\"c x242 y11d1 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">237 </span> </div></td></tr><tr><td class=\"c x243 y11d2 w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non c<span class=\"_ _1\"></span>orrenti </div></td><td class=\"c x241 y11d2 w107 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x242 y11d2 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.606  </div></td></tr><tr><td class=\"c x243 y11d3 w120 hf1\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Passivit\u00e0 f<span class=\"_ _1\"></span>inanziarie  </div></td><td class=\"c x241 y11d3 w107 hf1\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 26.518  </div></td><td class=\"c x242 y11d3 wda hf1\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 21.504  </div></td></tr></table>I <span class=\"_ _19\"> </span>tassi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>inte<span class=\"_ _1\"></span>resse <span class=\"_ _19\"> </span>effettivi <span class=\"_ _19\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>bil<span class=\"_ _1\"></span>ancio <span class=\"_ _19\"> </span>sulle <span class=\"_ _19\"> </span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _19\"> </span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span> seguenti: <table class=\"s w26c h189\" id=\"_c4ff792a-c7b7-49b9-825f-c9d7810cdc0a\"><tr><td class=\"c x245 y11d4 w121 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x246 y11d4 w122 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x247 y11d4 w123 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x245 y11d5 w121 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie corrent<span class=\"_ _1\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x245 y11d6 w121 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _1\"></span>che  </div></td><td class=\"c x246 y11d6 w122 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6,0 </div></td><td class=\"c x247 y11d6 w123 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5,5 </div></td></tr></table> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Per <span class=\"_ _4\"></span>quanto <span class=\"_ _7\"></span>riguarda <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>tasso <span class=\"_ _7\"></span>variabile <span class=\"_ _7\"></span>delle <span class=\"_ _4\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _4\"></span>finanzi<span class=\"_ _1\"></span>arie, <span class=\"_ _7\"></span>un <span class=\"_ _4\"></span>incremento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>annuo<span class=\"_ _1\"></span> dei <span class=\"_ _7\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>interesse <span class=\"_ _7\"></span>pari <span class=\"_ _7\"></span>all\u20191%, <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>parit\u00e0 <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>altre <span class=\"_ _7\"></span>variabili, <span class=\"_ _7\"></span>avrebbe <span class=\"_ _4\"></span>avu<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>un <span class=\"_ _4\"></span>impat<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>negativo sull\u2019utile <span class=\"_ _3\"></span>ante imposte<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>circa <span class=\"ff1\">265<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mila <span class=\"_ _1\"></span>Euro. <span class=\"_ _1\"></span>Un<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ecremento<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>i ta<span class=\"_ _1\"></span>ssi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>stesso </span>livello avrebbe<span class=\"_ _1\"></span> avuto un corrisponden<span class=\"_ _1\"></span>te impatto p<span class=\"_ _1\"></span>ositivo.<span class=\"_ _3d\"> </span>16.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altre Passiv<span class=\"_ _1\"></span>it\u00e0 correnti e non<span class=\"_ _1\"></span> correnti </span><table class=\"s w26d h18a\" id=\"_fdb90da3-be2b-439c-85b6-50370c1aaecd\"><tr><td class=\"c x230 y11d7 w125 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1\"></span> non correnti </div></td><td class=\"c x248 y11d8 w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x249 y11d8 wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y11d9 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _1\"></span>sivi </div></td><td class=\"c x248 y11d9 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.196  </div></td><td class=\"c x249 y11d9 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">978 </span> </div></td></tr><tr><td class=\"c x230 y11da w125 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x248 y11da w103 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.196  </div></td><td class=\"c x249 y11da wce hdf\"><div class=\"t m0 x9a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">978 </span> </div></td></tr><tr><td class=\"c x230 y11db w125 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1\"></span> correnti </div></td><td></td><td></td></tr><tr><td class=\"c x230 y11dc w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso istitu<span class=\"_ _1\"></span>ti previdenz<span class=\"_ _1\"></span>iali </div></td><td class=\"c x248 y11dc w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.708  </div></td><td class=\"c x249 y11dc wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.986  </div></td></tr><tr><td class=\"c x230 y11dd w125 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso il per<span class=\"_ _1\"></span>sonale </div></td><td class=\"c x248 y11dd w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.773  </div></td><td class=\"c x249 y11dd wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.345  </div></td></tr><tr><td class=\"c x230 y11de w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per IVA </div></td><td class=\"c x248 y11de w103 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">181 </span> </div></td><td class=\"c x249 y11de wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">193 </span> </div></td></tr><tr><td class=\"c x230 y11df w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per ritenu<span class=\"_ _1\"></span>te d'acconto </div></td><td class=\"c x248 y11df w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.972  </div></td><td class=\"c x249 y11df wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.743  </div></td></tr><tr><td class=\"c x230 y11e0 w125 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso altri </div></td><td class=\"c x248 y11e0 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.303  </div></td><td class=\"c x249 y11e0 wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.714  </div></td></tr><tr><td class=\"c x230 y11e1 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso societ\u00e0<span class=\"_ _1\"></span> correlate </div></td><td class=\"c x248 y11e1 w103 hdf\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x249 y11e1 wce hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">24 </span> </div></td></tr><tr><td class=\"c x230 y11e2 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _1\"></span>sivi </div></td><td class=\"c x248 y11e2 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.875  </div></td><td class=\"c x249 y11e2 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.542  </div></td></tr><tr><td class=\"c x230 y11e3 w125 hf1\"><div class=\"t m0 x19 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x248 y11e3 w103 hf1\"><div class=\"t m0 xa0 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\"> 19.813  </div></td><td class=\"c x249 y11e3 wce hf1\"><div class=\"t m0 x9 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.547  </div></td></tr></table>Tra <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>debiti <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _4\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>compre<span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>5,4 <span class=\"_ _7\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro <span class=\"_ _7\"></span>quale <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>disposizione del <span class=\"_ _7\"></span>Consiglio <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Amministrazione <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>conformit\u00e0 <span class=\"_ _7\"></span>all\u2019art. <span class=\"_ _7\"></span>25 <span class=\"_ _7\"></span>dello <span class=\"_ _7\"></span>statuto <span class=\"_ _7\"></span>sociale <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>prevede <span class=\"_ _7\"></span>la destinazione a tale voce<span class=\"_ _1\"></span> del 2% dell<span class=\"_ _1\"></span>\u2019utile consegu<span class=\"_ _1\"></span>ito.<span class=\"_ _3d\"> </span>17.<span class=\"ls0\"> <span class=\"_ _1\"></span>Debiti com<span class=\"_ _1\"></span>merciali </span><table class=\"s w26e h18b\" id=\"_1ee798ad-a18e-4e18-a936-633b26d9af5e\"><tr><td></td><td class=\"c x24b y11e4 w127 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x24c y11e4 wda hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x24d y11e5 w126 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso fornitori<span class=\"_ _1\"></span> </div></td><td class=\"c x24b y11e5 w127 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">26.669 </div></td><td class=\"c x24c y11e5 wda hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">20.414 </div></td></tr><tr><td class=\"c x24d y11e6 w126 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso so<span class=\"_ _1\"></span>ciet\u00e0 correlate </div></td><td class=\"c x24b y11e6 w127 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">358<span class=\"ls0\"> </span></div></td><td class=\"c x24c y11e6 wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">724<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x24d y11e7 w126 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x24b y11e7 w127 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">27.027 </div></td><td class=\"c x24c y11e7 wda hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.138 </div></td></tr></table> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>I <span class=\"_ _4\"></span>debiti commerciali <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>riferiscono <span class=\"_ _7\"></span>essenzialmente <span class=\"_ _7\"></span>alle <span class=\"_ _7\"></span>controllate <span class=\"_ _7\"></span>operative <span class=\"_ _7\"></span>nel <span class=\"_ _7\"></span>settore editoriale <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>sono <span class=\"_ _17\"></span>relativi <span class=\"_ _17\"></span>ad <span class=\"_ _13\"></span>acquisti <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>ma<span class=\"_ _1\"></span>terie <span class=\"_ _17\"></span>prime<span class=\"_ _7\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>se<span class=\"_ _1\"></span>rvizi. <span class=\"_ _17\"></span>Si <span class=\"_ _13\"></span>speci<span class=\"_ _1\"></span>fica <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>valore contabile dei debiti<span class=\"_ _1\"></span> commerciali<span class=\"_ _1\"></span> sopra riporta<span class=\"_ _1\"></span>ti approssima<span class=\"_ _1\"></span> il loro <span class=\"ff8\">fair value</span>. Non esistono debi<span class=\"_ _1\"></span>ti con esi<span class=\"_ _1\"></span>gibilit\u00e0 superiore al<span class=\"_ _1\"></span>l\u2019esercizio.<span class=\"_ _3d\"> </span>CONTO ECONO<span class=\"_ _1\"></span>MICO 18.<span class=\"ls0\"> <span class=\"_ _1\"></span>Ricavi del<span class=\"_ _1\"></span>le vendite e d<span class=\"_ _1\"></span>elle prestazion<span class=\"_ _1\"></span>i di servizi<span class=\"ff8\"> </span></span>Di seguito si ripo<span class=\"_ _1\"></span>rta il dettagli<span class=\"_ _1\"></span>o dei ricavi per p<span class=\"_ _1\"></span>rodotto/servizio: <table class=\"s w26f h18c\" id=\"_46a8d7e6-246c-4c1f-a633-e5c0d6346e6f\"><tr><td></td><td class=\"c x21f y11e8 w129 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x24e y11e8 we hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11e9 w108 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi Pubblicitar<span class=\"_ _1\"></span>i </div></td><td class=\"c x21f y11e9 w129 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">58.234 </div></td><td class=\"c x24e y11e9 we hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">61.918 </div></td></tr><tr><td class=\"c x1ac y11ea w108 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi Editoriali </div></td><td class=\"c x21f y11ea w129 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">39.340 </div></td><td class=\"c x24e y11ea we hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">42.444 </div></td></tr><tr><td class=\"c x1ac y11eb w108 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi per servi<span class=\"_ _1\"></span>zi </div></td><td class=\"c x21f y11eb w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.535 </div></td><td class=\"c x24e y11eb we hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.484 </div></td></tr><tr><td class=\"c x1ac y11ec w108 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri Ricavi Edi<span class=\"_ _1\"></span>toriali </div></td><td class=\"c x21f y11ec w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.110 </div></td><td class=\"c x24e y11ec we hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.806 </div></td></tr><tr><td class=\"c x154 y11ed w270 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale ricavi del<span class=\"_ _1\"></span>le vendite e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y11ee w271 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">delle prestazion<span class=\"_ _1\"></span>i di servizi<span class=\"_ _3d\"> </span></div></td><td class=\"c x21f y11ef w129 h105\"><div class=\"t m0 x1e ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">102.219 </div></td><td class=\"c x24e y11ef we h105\"><div class=\"t m0 x1e ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">108.652 </div></td></tr><tr><td class=\"c x1ac y11f0 w108 hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td class=\"c x21f y11f0 w129 hee\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">174<span class=\"ls0\"> </span></div></td><td class=\"c x24e y11f0 we hee\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">145<span class=\"ls0\"> </span></div></td></tr></table>19.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altri Ricavi<span class=\"_ _1\"></span> Operativi </span><table class=\"s w272 h184\" id=\"_c8c9b794-09e1-4d84-8cc2-c9ad6300101c\"><tr><td></td><td class=\"c x24f y11f1 w12b hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x250 y11f1 w12c hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f2 w12a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Contributi in con<span class=\"_ _1\"></span>to esercizio </div></td><td class=\"c x24f y11f2 w12b hdf\"><div class=\"t m0 x29 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          6.543  </div></td><td class=\"c x250 y11f2 w12c hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.587 </div></td></tr><tr><td class=\"c x1ac y11f3 w12a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Recuperi spe<span class=\"_ _1\"></span>se da terzi </div></td><td class=\"c x24f y11f3 w12b hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.340 </div></td><td class=\"c x250 y11f3 w12c hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">854<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f4 w12a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fitti, canoni e noleg<span class=\"_ _1\"></span>gi attivi  </div></td><td class=\"c x24f y11f4 w12b hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x250 y11f4 w12c hdf\"><div class=\"t m0 x66 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">53<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f5 w12a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri ricavi </div></td><td class=\"c x24f y11f5 w12b hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.900 </div></td><td class=\"c x250 y11f5 w12c hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.319 </div></td></tr><tr><td class=\"c x1ac y11f6 w12a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri ricav<span class=\"_ _1\"></span>i operativi<span class=\"_ _1\"></span> </div></td><td class=\"c x24f y11f6 w12b hee\"><div class=\"t m0 x61 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.783 </div></td><td class=\"c x250 y11f6 w12c hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.813 </div></td></tr><tr><td class=\"c x1ac y11f7 w12a hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td class=\"c x24f y11f7 w12b hdf\"><div class=\"t m0 x73 h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x250 y11f7 w12c hdf\"><div class=\"t m0 x66 h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">73<span class=\"ls0\"> </span></div></td></tr></table>I <span class=\"_ _1\"></span><span class=\"ls0\">contributi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>conto <span class=\"_ _3\"></span>esercizio <span class=\"_ _1\"></span><span class=\"ff9\">comprendono <span class=\"_ _3\"></span>i cont<span class=\"_ _1\"></span>ributi <span class=\"_ _1\"></span>ricevuti <span class=\"_ _3\"></span>per l\u2019<span class=\"_ _1\"></span>acquisto <span class=\"_ _3\"></span>carta<span class=\"_ _7\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r </span></span></span>le  spese di distri<span class=\"_ _1\"></span>buzione. 20.<span class=\"ls0\"> <span class=\"_ _1\"></span>Costi per <span class=\"_ _1\"></span>materie prim<span class=\"_ _1\"></span>e </span><table class=\"s w273 h183\" id=\"_afb766da-c58e-43a2-9e26-b6a600cde4d8\"><tr><td></td><td class=\"c x251 y11f8 w129 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x250 y11f8 w10b hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f9 w12d hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Carta </div></td><td class=\"c x251 y11f9 w129 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.220 </div></td><td class=\"c x250 y11f9 w10b hf4\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.934 </div></td></tr><tr><td class=\"c x1ac y11fa w12d hee\"><div class=\"t m0 x19 hb y146 ff9 fs5 fc0 sc0 ls0 ws0\">Altri materiali per l<span class=\"_ _1\"></span>\u2019editoria<span class=\"ff1\"> </span></div></td><td class=\"c x251 y11fa w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.869 </div></td><td class=\"c x250 y11fa w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.885 </div></td></tr><tr><td class=\"c x1ac y11fb w12d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Variazione rimane<span class=\"_ _1\"></span>nze materie<span class=\"_ _1\"></span> prime e merci<span class=\"_ _1\"></span>            </div></td><td class=\"c x251 y11fb w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1<span class=\"ls8\">25</span> </div></td><td class=\"c x250 y11fb w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">357<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11fc w12d hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> materie pri<span class=\"_ _1\"></span>me </div></td><td class=\"c x251 y11fc w129 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.214 </div></td><td class=\"c x250 y11fc w10b hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.177 </div></td></tr></table>21.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altri Cost<span class=\"_ _1\"></span>i Operativi </span><table class=\"s w274 h18d\" id=\"_f9ddd994-58b4-47af-bfc5-1594c78f643d\"><tr><td></td><td class=\"c x252 y11fd w129 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x253 y11fd w10b hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11fe w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Aggi di distribuz<span class=\"_ _1\"></span>ione </div></td><td class=\"c x252 y11fe w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.589 </div></td><td class=\"c x253 y11fe w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.415 </div></td></tr><tr><td class=\"c x1ac y11ff w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Servizi reda<span class=\"_ _1\"></span>zionali </div></td><td class=\"c x252 y11ff w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.481 </div></td><td class=\"c x253 y11ff w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.600 </div></td></tr><tr><td class=\"c x1ac y1200 w12e hf6\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Trasporti e diffus<span class=\"_ _1\"></span>ione editoriale </div></td><td class=\"c x252 y1200 w129 hf6\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.059 </div></td><td class=\"c x253 y1200 w10b hf6\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.970 </div></td></tr><tr><td class=\"c x1ac y1201 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Provvigioni ed altri<span class=\"_ _1\"></span> costi per age<span class=\"_ _1\"></span>nti </div></td><td class=\"c x252 y1201 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.631 </div></td><td class=\"c x253 y1201 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.571 </div></td></tr><tr><td class=\"c x1ac y1202 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Prestazioni di <span class=\"_ _1\"></span>servizi vari </div></td><td class=\"c x252 y1202 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.108 </div></td><td class=\"c x253 y1202 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.737 </div></td></tr><tr><td class=\"c x1ac y1203 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Manutenzione e ripa<span class=\"_ _1\"></span>razione </div></td><td class=\"c x252 y1203 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.167 </div></td><td class=\"c x253 y1203 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.269 </div></td></tr><tr><td class=\"c x1ac y1204 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Consulenze </div></td><td class=\"c x252 y1204 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.628 </div></td><td class=\"c x253 y1204 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.422 </div></td></tr><tr><td class=\"c x1ac y1205 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Lavorazioni e pr<span class=\"_ _1\"></span>oduzioni ester<span class=\"_ _1\"></span>ne </div></td><td class=\"c x252 y1205 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.200 </div></td><td class=\"c x253 y1205 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.216 </div></td></tr><tr><td class=\"c x1ac y1206 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Emolumento ammini<span class=\"_ _1\"></span>stratori e sind<span class=\"_ _1\"></span>aci </div></td><td class=\"c x252 y1206 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.064 </div></td><td class=\"c x253 y1206 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.059 </div></td></tr><tr><td class=\"c x1ac y1207 w12e hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utenze e forza<span class=\"_ _1\"></span> motrice </div></td><td class=\"c x252 y1207 w129 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.584 </div></td><td class=\"c x253 y1207 w10b hf4\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.647<span class=\"_ _3d\"> </span></div></td></tr></table><table class=\"s w274 h18e\" id=\"_a73bd60b-89eb-4ad2-ac35-c55f40bf8e09\"><tr><td class=\"c x1ac y1208 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Pubblicit\u00e0 e pro<span class=\"_ _1\"></span>mozioni </div></td><td class=\"c x252 y1208 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.592 </div></td><td class=\"c x253 y1208 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.779 </div></td></tr><tr><td class=\"c x1ac y1209 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Pulizia e vigilanza<span class=\"_ _1\"></span> </div></td><td class=\"c x252 y1209 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.328 </div></td><td class=\"c x253 y1209 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.349 </div></td></tr><tr><td class=\"c x1ac y120a w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x252 y120a w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5.637 </div></td><td class=\"c x253 y120a w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.639 </div></td></tr><tr><td class=\"c x1ac y120b w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> servizi </div></td><td class=\"c x252 y120b w129 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">49.067 </div></td><td class=\"c x253 y120b w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">48.673 </div></td></tr><tr><td class=\"c x1ac y120c w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Affitti </div></td><td class=\"c x252 y120c w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">133<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120c w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">256<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120d w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Noleggi </div></td><td class=\"c x252 y120d w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">595<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120d w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">586<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120e w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> godimento beni<span class=\"_ _1\"></span> di terzi </div></td><td class=\"c x252 y120e w129 hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">728<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120e w10b hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">842<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120f w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri diversi di<span class=\"_ _1\"></span> gestione terzi </div></td><td class=\"c x252 y120f w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.294 </div></td><td class=\"c x253 y120f w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.912 </div></td></tr><tr><td class=\"c x1ac y1210 w12e hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri cost<span class=\"_ _1\"></span>i </div></td><td class=\"c x252 y1210 w129 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.294 </div></td><td class=\"c x253 y1210 w10b hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.912 </div></td></tr><tr><td class=\"c x1ac y1211 w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri cost<span class=\"_ _1\"></span>i operativi </div></td><td class=\"c x252 y1211 w129 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">52.088 </div></td><td class=\"c x253 y1211 w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">51.428 </div></td></tr><tr><td class=\"c x1ac y1212 w12e hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td class=\"c x252 y1212 w129 hdf\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">961<span class=\"ls0\"> </span></div></td><td class=\"c x253 y1212 w10b hdf\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">765<span class=\"ls0\"> </span></div></td></tr></table>22.<span class=\"ls0\"> <span class=\"_ _1\"></span>Ammortamen<span class=\"_ _1\"></span>ti, accant<span class=\"_ _1\"></span>onamenti e<span class=\"_ _1\"></span> svalutazioni  </span><table class=\"s w275 h18f\" id=\"_e06a317a-e457-4069-b8b6-e60cc918a83d\"><tr><td></td><td class=\"c x254 y1213 w131 hf5\"><div class=\"t m0 x37 ha y994 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1213 w10b hf5\"><div class=\"t m0 x1e ha y994 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1214 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti at<span class=\"_ _1\"></span>tivit\u00e0 immaterial<span class=\"_ _1\"></span>i </div></td><td class=\"c x254 y1214 w131 hee\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">257<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1214 w10b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">195<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1215 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti at<span class=\"_ _1\"></span>tivit\u00e0 materiali </div></td><td class=\"c x254 y1215 w131 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.297 </div></td><td class=\"c x255 y1215 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.326 </div></td></tr><tr><td class=\"c x1ac y1216 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _1\"></span>i in leasing<span class=\"_ _1\"></span> </div></td><td class=\"c x254 y1216 w131 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.985 </div></td><td class=\"c x255 y1216 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.900 </div></td></tr><tr><td class=\"c x1ac y1217 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>ti per rischi e on<span class=\"_ _1\"></span>eri </div></td><td class=\"c x254 y1217 w131 hee\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">291<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1217 w10b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">623<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1218 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione at<span class=\"_ _1\"></span>tivit\u00e0 immateriali<span class=\"_ _1\"></span> a vita indefinita </div></td><td class=\"c x254 y1218 w131 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">15.000 </div></td><td class=\"c x255 y1218 w10b hdf\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1ac y1219 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazioni dei <span class=\"_ _1\"></span>crediti </div></td><td class=\"c x254 y1219 w131 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">437<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1219 w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">138<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y116e w276 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale ammortament<span class=\"_ _1\"></span>i, svaluta<span class=\"_ _1\"></span>zioni e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 yf67 w277 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">accantonamenti<span class=\"_ _3d\"> </span></div></td><td class=\"c x254 y121a w131 he5\"><div class=\"t m0 x21 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">22.267 </div></td><td class=\"c x255 y121a w10b he5\"><div class=\"t m0 xab ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">7.181 </div></td></tr></table>Gli <span class=\"_ _28\"> </span>ammo<span class=\"_ _1\"></span>rtamenti <span class=\"_ _2a\"> </span>delle <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _2a\"> </span>materiali <span class=\"_ _28\"> </span>sono <span class=\"_ _2a\"> </span>rappresentati <span class=\"_ _2a\"> </span>principalmente dall\u2019ammortamento<span class=\"_ _1\"></span> degli impianti di<span class=\"_ _1\"></span> stampa e<span class=\"_ _1\"></span> delle <span class=\"ff1\">rotative. </span>Per <span class=\"_ _4\"></span>quanto <span class=\"_ _17\"></span>riguarda <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>svalutazione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>indefinita <span class=\"_ _4\"></span>si <span class=\"_ _17\"></span>rimanda alla nota 2 .<span class=\"_ _3d\"> </span>23.<span class=\"ls0\">  Risultato Ne<span class=\"_ _1\"></span>tto della ge<span class=\"_ _1\"></span>stione finanzia<span class=\"_ _1\"></span>ria<span class=\"ff14 fs4 fc0\"> </span></span><table class=\"s w278 h190\" id=\"_91297d85-b6ca-4578-bfdb-c536591f74d6\"><tr><td class=\"c x1ac y121b w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x252 y121b w133 hc9\"><div class=\"t m0 x29 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x256 y121b w134 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y121c w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x252 y121c w133 hc9\"><div class=\"t m0 xab h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 18.897  </div></td><td class=\"c x256 y121c w134 hc9\"><div class=\"t m0 x27 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.161  </div></td></tr><tr><td class=\"c x1ac y121d w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Interessi attivi su depositi bancari </div></td><td class=\"c x252 y121d w133 heb\"><div class=\"t m0 x28 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">173 </span> </div></td><td class=\"c x256 y121d w134 heb\"><div class=\"t m0 x21 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">200 </span> </div></td></tr><tr><td class=\"c x1ac y121e w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Proventi su operazioni finanziarie derivate </div></td><td class=\"c x252 y121e w133 hc9\"><div class=\"t m0 x28 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">186 </span> </div></td><td class=\"c x256 y121e w134 hc9\"><div class=\"t m0 x5f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y121f w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Fair value obbligazioni </div></td><td class=\"c x252 y121f w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 1.218  </div></td><td class=\"c x256 y121f w134 hc9\"><div class=\"t m0 x5f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y1220 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Proventi da obbligazioni e titoli di stato </div></td><td class=\"c x252 y1220 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.719  </div></td><td class=\"c x256 y1220 w134 hc9\"><div class=\"t m0 x21 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">753 </span> </div></td></tr><tr><td class=\"c x1ac y1221 w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Utili su cambi </div></td><td class=\"c x252 y1221 w133 heb\"><div class=\"t m0 x28 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">683 </span> </div></td><td class=\"c x256 y1221 w134 heb\"><div class=\"t m0 x5f h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y1222 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Altri proventi finanziari </div></td><td class=\"c x252 y1222 w133 hc9\"><div class=\"t m0 x28 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">302 </span> </div></td><td class=\"c x256 y1222 w134 hc9\"><div class=\"t m0 x21 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">322 </span> </div></td></tr><tr><td class=\"c x1ac y1223 w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x252 y1223 w133 hc9\"><div class=\"t m0 xab hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 24.177  </div></td><td class=\"c x256 y1223 w134 hc9\"><div class=\"t m0 x27 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 18.437  </div></td></tr><tr><td class=\"c x1ac y1224 w132 h111\"><div class=\"t m0 x19 hb1 y921 ff4 fs0 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td></td><td></td></tr><tr><td class=\"c x1ac y1225 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Interessi passivi su debiti verso banche </div></td><td class=\"c x252 y1225 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (547)  </div></td><td class=\"c x256 y1225 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (381)  </div></td></tr><tr><td class=\"c x1ac y1226 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Oneri su TFR </div></td><td class=\"c x252 y1226 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (292)  </div></td><td class=\"c x256 y1226 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (385)  </div></td></tr><tr><td class=\"c x1ac y1227 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Commissioni e spese bancarie </div></td><td class=\"c x252 y1227 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (157)  </div></td><td class=\"c x256 y1227 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (198)  </div></td></tr><tr><td class=\"c x1ac y1228 w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Int. Passivi attivit\u00e0 in leasing IFRS 16 </div></td><td class=\"c x252 y1228 w133 heb\"><div class=\"t m0 x3f h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> (134)  </div></td><td class=\"c x256 y1228 w134 heb\"><div class=\"t m0 x20 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> (180)  </div></td></tr><tr><td class=\"c x1ac y1229 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Oneri da operazioni su derivati </div></td><td class=\"c x252 y1229 w133 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (1.042)  </div></td><td class=\"c x256 y1229 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (469)  </div></td></tr><tr><td class=\"c x1ac y122a w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Altri oneri finanziari </div></td><td class=\"c x252 y122a w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (170)  </div></td><td class=\"c x256 y122a w134 hc9\"><div class=\"t m0 x21 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (77)  </div></td></tr><tr><td class=\"c x1ac y122b w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x252 y122b w133 hc9\"><div class=\"t m0 x20 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> (2.342)  </div></td><td class=\"c x256 y122b w134 hc9\"><div class=\"t m0 x9 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> (1.690)  </div></td></tr><tr><td class=\"c x1ac y122c w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x252 y122c w133 heb\"><div class=\"t m0 x27 h18 y18c ff8 fs0 fc0 sc0 ls0 ws0\"> (121)  </div></td><td class=\"c x256 y122c w134 heb\"><div class=\"t m0 x38 h18 y18c ff8 fs0 fc0 sc0 ls0 ws0\"> (150)  </div></td></tr><tr><td class=\"c x1ac y122d w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Risultato netto Gestione Finanziaria </div></td><td class=\"c x252 y122d w133 hc9\"><div class=\"t m0 xab hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 21.835  </div></td><td class=\"c x256 y122d w134 hc9\"><div class=\"t m0 x27 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 16.747 </div></td></tr></table>I dividendi inclusi<span class=\"_ _1\"></span> nei proventi finanziari<span class=\"_ _1\"></span> sono cos\u00ec compo<span class=\"_ _1\"></span>sti: <table class=\"s w279 h191\" id=\"_8e68828c-1bb7-4f57-bb6a-ea8c161e3fdd\"><tr><td class=\"c x258 y122e w136 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Dettaglio dividend<span class=\"_ _1\"></span>i </div></td><td class=\"c x259 y122e w137 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x25a y122e wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x258 y122f w136 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali </div></td><td class=\"c x259 y122f w137 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 9.856  </div></td><td class=\"c x25a y122f wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.700  </div></td></tr><tr><td class=\"c x258 y1230 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut </div></td><td class=\"c x259 y1230 w137 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">139 </span> </div></td><td class=\"c x25a y1230 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">494 </span> </div></td></tr><tr><td class=\"c x258 y1231 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Sondrio </div></td><td class=\"c x259 y1231 w137 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25a y1231 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">238 </span> </div></td></tr><tr><td class=\"c x258 y1232 w136 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x259 y1232 w137 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">560 </span> </div></td><td class=\"c x25a y1232 wce hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x258 y1233 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas </div></td><td class=\"c x259 y1233 w137 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">422 </span> </div></td><td class=\"c x25a y1233 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">380 </span> </div></td></tr><tr><td class=\"c x258 y1234 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca </div></td><td class=\"c x259 y1234 w137 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.848  </div></td><td class=\"c x25a y1234 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 5.440  </div></td></tr><tr><td class=\"c x258 y1235 w136 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane </div></td><td class=\"c x259 y1235 w137 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.072  </div></td><td class=\"c x25a y1235 wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.909  </div></td></tr><tr><td class=\"c x258 y1236 w136 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x259 y1236 w137 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.897  </div></td><td class=\"c x25a y1236 wce hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.161<span class=\"_ _3d\"> </span></div></td></tr></table>24.<span class=\"ls0\">   Utile per az<span class=\"_ _1\"></span>ione </span>L\u2019Utile<span class=\"ff1\"> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>calcolato <span class=\"_ _4\"></span>divide<span class=\"_ _1\"></span>ndo <span class=\"_ _4\"></span><span class=\"ff9\">l\u2019Utile <span class=\"_ _7\"></span>o <span class=\"_ _4\"></span>l<span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>perdita <span class=\"_ _4\"></span>dell\u2019<span class=\"_ _1\"></span>esercizio<span class=\"ff1\"> <span class=\"_ _4\"></span>attribuibile <span class=\"_ _7\"></span>al </span></span></span>Gruppo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>numero <span class=\"_ _16\"></span>medio <span class=\"_ _16\"></span>ponderato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>azioni <span class=\"_ _16\"></span>ordinarie <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>circolazione <span class=\"_ _16\"></span>durante <span class=\"_ _3\"></span>l\u2019esercizio.<span class=\"ff1\"> </span><table class=\"s w27a h183\" id=\"_1ebb8f7a-bd6c-4a74-b748-80589a9c23da\"><tr><td></td><td class=\"c x25c y1237 w139 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x25d y1237 w13a hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x25e y1238 w138 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utile (perdita) del<span class=\"_ _1\"></span>l'esercizio (.000)<span class=\"_ _1\"></span> </div></td><td class=\"c x25c y1238 w139 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.191 </div></td><td class=\"c x25d y1238 w13a hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.231 </div></td></tr><tr><td class=\"c x25e y1239 w138 he5\"><div class=\"t m0 x19 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">Numero di a<span class=\"_ _1\"></span>zioni ordinarie med<span class=\"_ _1\"></span>ie in </div><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">circolazione (.00<span class=\"_ _1\"></span>0) </div></td><td class=\"c x25c y1239 w139 he5\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">106.790 </div></td><td class=\"c x25d y1239 w13a he5\"><div class=\"t m0 x1e hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">106.790 </div></td></tr><tr><td class=\"c x25e y123a w138 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Utile base per a<span class=\"_ _1\"></span>zione (Euro per a<span class=\"_ _1\"></span>zione) </div></td><td class=\"c x25c y123a w139 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">0,077 </div></td><td class=\"c x25d y123a w13a hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">0,152 </div></td></tr></table>L\u2019utile diluito <span class=\"_ _7\"></span>per azioni <span class=\"_ _7\"></span>\u00e8 identico <span class=\"_ _7\"></span>all\u2019util<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>base<span class=\"ff1\"> <span class=\"_ _7\"></span>per azione <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>quan<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>sono presenti nel </span>capitale <span class=\"_ _19\"> </span>sociale <span class=\"_ _19\"> </span>dell<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>Caltagirone <span class=\"_ _19\"> </span>Editore<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>SpA <span class=\"_ _19\"> </span>solo <span class=\"_ _19\"> </span>azioni<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>ordinarie <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>presenti strumenti <span class=\"_ _16\"></span>finanziari <span class=\"_ _16\"></span>e/o <span class=\"_ _16\"></span>contratti <span class=\"_ _16\"></span>che <span class=\"_ _3\"></span>possano <span class=\"_ _16\"></span>attribuire <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>possessore <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span>diritto <span class=\"_ _3\"></span>ad <span class=\"_ _16\"></span>ottenere <span class=\"_ _16\"></span>azioni ordinarie. <span class=\"_ _4\"></span>Nel <span class=\"_ _4\"></span><span class=\"ls2\">2024</span> <span class=\"_ _17\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>distribuiti <span class=\"_ _4\"></span>dividendi <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>ammontare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mplessi<span class=\"_ _1\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _17\"></span>a <span class=\"_ _4\"></span>4,3 milioni di Euro.<span class=\"_ _3d\"> </span>25.<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"fs2\">Altre componenti del Cont<span class=\"_ _1\"></span>o Economico Complessivo Consolidato </span></span>Si riporta di segui<span class=\"_ _1\"></span>to il dettagli<span class=\"_ _1\"></span>o delle altre compon<span class=\"_ _1\"></span>enti del Conto<span class=\"_ _1\"></span> Economico Complessivo al lordo<span class=\"_ _1\"></span> del relativo<span class=\"_ _1\"></span> effetto fiscale: <table class=\"s w27b h18f\" id=\"_aa3ab4fb-8dd5-4949-9e86-357890e4caf3\"><tr><td></td><td></td><td class=\"c x220 y123b w13c hdf\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td><td></td><td class=\"c x25f y123b w13d hdf\"><div class=\"t m0 x2d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td></td><td class=\"c x1c9 y123c w27c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _3d\"> </span></div></td><td class=\"c x260 y123c w27d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _3d\"> </span></div></td><td class=\"c x261 y123c w27c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _3d\"> </span></div></td><td class=\"c x262 y123c w27c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _3d\"> </span></div></td><td class=\"c x1db y123c w27e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Effetto<span class=\"_ _3d\"> </span></div></td><td class=\"c x263 y123c w27c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valore<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x264 y123d w27f h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">lordo<span class=\"_ _3d\"> </span></div></td><td class=\"c x260 y123d w280 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">fiscale<span class=\"_ _3d\"> </span></div></td><td class=\"c x265 y123d w281 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">netto<span class=\"_ _3d\"> </span></div></td><td class=\"c x266 y123d w27f h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">lordo<span class=\"_ _3d\"> </span></div></td><td class=\"c x1db y123d w280 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">fiscale<span class=\"_ _3d\"> </span></div></td><td class=\"c x267 y123d w282 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">netto<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y123e w13b hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utile/(perdita) a<span class=\"_ _1\"></span>ttuariale dei piani<span class=\"_ _1\"></span> a bene<span class=\"_ _1\"></span>fici definiti </div></td><td class=\"c x220 y123e w13e hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x268 y123e w104 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(5)<span class=\"ls0\"> </span></div></td><td class=\"c x1e1 y123e w13e hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x25f y123e w13f hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(143)<span class=\"ls0\"> </span></div></td><td class=\"c x1df y123e w134 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">34<span class=\"ls0\"> </span></div></td><td class=\"c x269 y123e w13f hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(109)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y1240 w283 h192\"><div class=\"t m0 x153 hb y123f ff1 fs5 fc0 sc0 ls0 ws0\">Utili/(perdite)<span class=\"_ _1\"></span> dalla cessione<span class=\"_ _1\"></span> di Investimenti in<span class=\"_ _3d\"> </span></div><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">strumenti rappre<span class=\"_ _1\"></span>sentativi di <span class=\"_ _1\"></span>capitale al netto<span class=\"_ _3d\"> </span></div></td><td class=\"c x220 y1241 w13e hc7\"><div class=\"t m0 x9 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">3.774 </div></td><td class=\"c x268 y1241 w104 hc7\"><div class=\"t m0 x54 hb y990 ff1 fs5 fc0 sc0 ls30 ws0\">(400)<span class=\"ls0\"> </span></div></td><td class=\"c x1e1 y1241 w13e hc7\"><div class=\"t m0 x27 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">3.374 </div></td><td class=\"c x25f y1241 w13f hc7\"><div class=\"t m0 x27 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">1.592 </div></td><td class=\"c x1df y1241 w134 hc7\"><div class=\"t m0 x54 hb y990 ff1 fs5 fc0 sc0 ls30 ws0\">(382)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y1241 w13f hc7\"><div class=\"t m0 x27 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td></tr><tr><td class=\"c x154 y10e8 w284 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">dell'effetto fis<span class=\"_ _1\"></span>cale<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1242 w285 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Utili/(perdite)<span class=\"_ _1\"></span> dalla rideterminaz<span class=\"_ _1\"></span>ione di attivit\u00e0<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1243 w286 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">finanziarie disponibi<span class=\"_ _1\"></span>li per la <span class=\"_ _1\"></span>vendita al netto<span class=\"_ _3d\"> </span></div></td><td class=\"c x220 y1244 w13e h14\"><div class=\"t m0 x25 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">84.933 </div></td><td class=\"c x268 y1244 w104 h14\"><div class=\"t m0 x54 hb y990 ff1 fs5 fc0 sc0 ls30 ws0\">(758)<span class=\"ls0\"> </span></div></td><td class=\"c x1e1 y1244 w13e h14\"><div class=\"t m0 x1f hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">84.175 </div></td><td class=\"c x25f y1244 w13f h14\"><div class=\"t m0 x1f hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td class=\"c x1df y1244 w134 h14\"><div class=\"t m0 x54 hb y990 ff1 fs5 fc0 sc0 ls30 ws0\">(252)<span class=\"ls0\"> </span></div></td><td class=\"c x269 y1244 w13f h14\"><div class=\"t m0 x1f hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">36.449 </div></td></tr><tr><td class=\"c x154 yf67 w284 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">dell'effetto fis<span class=\"_ _1\"></span>cale<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>26.<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"fs2\">Transazioni con parti correlate </span></span> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Le opera<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span>poste <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>sere <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>e Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>correlate, <span class=\"_ _3\"></span>ivi incl<span class=\"_ _1\"></span>use l<span class=\"_ _1\"></span>e operazioni <span class=\"_ _15\"> </span>infragruppo<span class=\"_ _1\"></span>, <span class=\"_ _15\"> </span>rientrano <span class=\"_ _15\"> </span>generalmente <span class=\"_ _13\"></span>nella <span class=\"_ _15\"> </span>gestione <span class=\"_ _15\"> </span>ordinaria <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>regolate <span class=\"_ _15\"> </span>a condizioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>riguardano <span class=\"_ _1\"></span>principa<span class=\"_ _1\"></span>lmente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>scambio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>beni, <span class=\"_ _3\"></span>le p<span class=\"_ _1\"></span>restazioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>servizio,<span class=\"_ _1\"></span> la <span class=\"_ _13\"> </span>provvista <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>l\u2019<span class=\"_ _1\"></span>impiego <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>mezzi <span class=\"_ _13\"> </span>finanziari <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>le <span class=\"_ _13\"> </span>eventuali <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>mprese <span class=\"_ _13\"></span>col<span class=\"_ _1\"></span>legate <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>control<span class=\"_ _1\"></span>la<span class=\"ff1\">te </span>escluse <span class=\"_ _a\"> </span>dall\u2019area <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>consolidamento, <span class=\"_ _a\"> </span>nonch\u00e9 <span class=\"_ _9\"> </span>con <span class=\"_ _1b\"> </span>altre <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>appartenenti <span class=\"_ _a\"> </span>al <span class=\"_ _a\"> </span>Gruppo Caltagirone o so<span class=\"_ _1\"></span>tto comune<span class=\"_ _1\"></span> controllo.   <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Non  si  r<span class=\"_ _7\"></span>ilevano  operazioni<span class=\"_ _1\"></span>  di <span class=\"_ _5\"> </span>carattere  atipico  o  inusuale,  estranee  alla  normale<span class=\"_ _1\"></span> gestione dell\u2019i<span class=\"_ _1\"></span>mpresa, le seguenti tab<span class=\"_ _1\"></span>elle ne evide<span class=\"_ _1\"></span>nziano i valori:<span class=\"ff1\"> </span><table class=\"s w287 h193\" id=\"_646f172d-cbe5-4563-b5ac-59cfa3f2da50\"><tr><td></td><td></td><td></td><td class=\"c x26a y1245 w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26b y1246 w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _3d\"> </span></div></td><td class=\"c x26c y1246 w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale</div></td><td class=\"c x26d y1245 w28a h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incidenza<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1247 w140 h114\"><div class=\"t m0 x19 ha y405 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x26e y1248 w288 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26f y1248 w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x270 y1248 w28b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _3d\"> </span></div></td><td class=\"c x271 y1249 w28c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">parti<span class=\"_ _3d\"> </span></div></td><td class=\"c x272 y1249 w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di</div></td><td class=\"c x273 y1248 w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">% sulla<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x275 y124a w28e h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">controllante<span class=\"_ _3d\"> </span></div><div class=\"t m0 x274 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _3d\"> </span></div></td><td class=\"c x276 y124a w28f h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">al comune<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x273 y124a w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y124b w140 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti patri<span class=\"_ _1\"></span>moniali </div></td><td></td><td></td><td></td><td></td><td class=\"c x279 y124d w290 h194\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">controllo<span class=\"_ _3d\"> </span></div><div class=\"t m0 x277 ha y124c ff4 fs5 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _3d\"> </span></div><div class=\"t m0 x278 ha y124c ff4 fs5 fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _3d\"> </span></div></td><td class=\"c x27a y124d w291 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y124e w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Immobili, impian<span class=\"_ _1\"></span>ti e macchinari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y124e w142 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">11.259 </div></td><td class=\"c x27c y124e w143 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.259 </div></td><td class=\"c x27d y124e w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">40.316 </div></td><td class=\"c x27e y124e w43 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">27,9% </div></td></tr><tr><td class=\"c x1ac y124f w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti commer<span class=\"_ _1\"></span>ciali </div></td><td class=\"c x27f y124f we7 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3 </div></td><td></td><td class=\"c x27b y124f w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">102<span class=\"ls0\"> </span></div></td><td class=\"c x27c y124f w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">105<span class=\"ls0\"> </span></div></td><td class=\"c x27d y124f w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.933 </div></td><td class=\"c x27e y124f w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,3% </div></td></tr><tr><td class=\"c x1ac y1250 w140 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 cor<span class=\"_ _1\"></span>renti </div></td><td></td><td></td><td class=\"c x27b y1250 w142 hee\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27c y1250 w143 hee\"><div class=\"t m0 x61 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27d y1250 w144 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">4.375 </div></td><td class=\"c x27e y1250 w43 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,2% </div></td></tr><tr><td class=\"c x1ac y1251 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non corre<span class=\"_ _1\"></span>nti </div></td><td></td><td></td><td class=\"c x27b y1251 w142 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.395 </div></td><td class=\"c x27c y1251 w143 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.395 </div></td><td class=\"c x27d y1251 w144 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.606 </div></td><td class=\"c x27e y1251 w43 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">87,4% </div></td></tr><tr><td class=\"c x1ac y1252 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1\"></span> </div></td><td class=\"c x27f y1252 we7 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">722<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27b y1252 w142 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x27c y1252 w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">724<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1252 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.138 </div></td><td class=\"c x27e y1252 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,4% </div></td></tr><tr><td class=\"c x1ac y1253 w140 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziar<span class=\"_ _1\"></span>ie correnti </div></td><td></td><td></td><td class=\"c x27b y1253 w142 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.085 </div></td><td class=\"c x27c y1253 w143 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.085 </div></td><td class=\"c x27d y1253 w144 hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.899 </div></td><td class=\"c x27e y1253 w43 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">25,9% </div></td></tr><tr><td class=\"c x1ac y1254 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 cor<span class=\"_ _1\"></span>renti </div></td><td></td><td></td><td class=\"c x27b y1254 w142 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1254 w143 hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1254 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">18.547 </div></td><td class=\"c x27e y1254 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1ac y1255 w140 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti econo<span class=\"_ _1\"></span>mici </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1256 w140 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x27f y1256 we7 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">22<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27b y1256 w142 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">122<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1256 w143 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">145<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1256 w144 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">108.652 </div></td><td class=\"c x27e y1256 w43 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1ac y1257 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri ricavi ope<span class=\"_ _1\"></span>rativi </div></td><td></td><td></td><td class=\"c x27b y1257 w142 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">73<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1257 w143 hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">73<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1257 w144 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.813 </div></td><td class=\"c x27e y1257 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,9% </div></td></tr><tr><td class=\"c x1ac y1258 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi opera<span class=\"_ _1\"></span>tivi </div></td><td class=\"c x27f y1258 we7 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">600<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27b y1258 w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1258 w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">765<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1258 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">51.428 </div></td><td class=\"c x27e y1258 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1,5% </div></td></tr><tr><td class=\"c x1ac y1259 w140 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _1\"></span>i in leasing<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y1259 w142 hf1\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.155 </div></td><td class=\"c x27c y1259 w143 hf1\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.155 </div></td><td class=\"c x27d y1259 w144 hf1\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.899 </div></td><td class=\"c x27e y1259 w43 hf1\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">80,9% </div></td></tr><tr><td class=\"c x1ac y125a w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y125a w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">150<span class=\"ls0\"> </span></div></td><td class=\"c x27c y125a w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">150<span class=\"ls0\"> </span></div></td><td class=\"c x27d y125a w144 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.690 </div></td><td class=\"c x27e y125a w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8,9% </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x26a y125b w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26b y125c w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _3d\"> </span></div></td><td class=\"c x26c y125c w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale</div></td><td class=\"c x26d y125b w28a h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incidenza<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y125d w145 h114\"><div class=\"t m0 x19 ha y405 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x26e y125e w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26f y125e w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x270 y125e w28b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _3d\"> </span></div></td><td class=\"c x271 y125f w28c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">parti<span class=\"_ _3d\"> </span></div></td><td class=\"c x272 y125f w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di</div></td><td class=\"c x273 y125e w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">% sulla<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x275 y1260 w28e h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">controllante<span class=\"_ _3d\"> </span></div><div class=\"t m0 x274 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _3d\"> </span></div></td><td class=\"c x276 y1260 w28f h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">al comune<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x273 y1260 w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1261 w145 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti patri<span class=\"_ _1\"></span>moniali </div></td><td></td><td></td><td></td><td></td><td class=\"c x279 y1263 w290 h195\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">controllo<span class=\"_ _3d\"> </span></div><div class=\"t m0 x277 ha y1262 ff4 fs5 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _3d\"> </span></div><div class=\"t m0 x278 ha y1262 ff4 fs5 fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _3d\"> </span></div></td><td class=\"c x27a y1263 w291 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1264 w145 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Immobili, impian<span class=\"_ _1\"></span>ti e macchinar<span class=\"_ _1\"></span>i </div></td><td></td><td></td><td class=\"c x27b y1264 w142 hee\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.535 </div></td><td class=\"c x27c y1264 w143 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">10.535 </div></td><td class=\"c x27d y1264 w144 hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">37.670 </div></td><td class=\"c x27e y1264 w146 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,0% </div></td></tr><tr><td class=\"c x1ac y1265 w145 hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti commer<span class=\"_ _1\"></span>ciali </div></td><td class=\"c x27f y1265 we7 hf4\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">34 </span> </div></td><td></td><td class=\"c x27b y1265 w142 hf4\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1265 w143 hf4\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">62<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1265 w144 hf4\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.280 </div></td><td class=\"c x27e y1265 w146 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,2% </div></td></tr><tr><td class=\"c x1ac y1266 w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 cor<span class=\"_ _1\"></span>renti </div></td><td></td><td></td><td class=\"c x27b y1266 w142 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27c y1266 w143 hdf\"><div class=\"t m0 x61 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27d y1266 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">12.091 </div></td><td class=\"c x27e y1266 w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1ac y1267 w145 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non correnti </div></td><td></td><td></td><td class=\"c x27b y1267 w142 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.544 </div></td><td class=\"c x27c y1267 w143 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.544 </div></td><td class=\"c x27d y1267 w144 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.624 </div></td><td class=\"c x27e y1267 w146 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">87,5% </div></td></tr><tr><td class=\"c x1ac y1268 w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1\"></span> </div></td><td class=\"c x27f y1268 we7 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">350 </span> </div></td><td></td><td class=\"c x27b y1268 w142 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27c y1268 w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">358<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1268 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">27.027 </div></td><td class=\"c x27e y1268 w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1,3% </div></td></tr><tr><td class=\"c x1ac y1269 w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie correnti </div></td><td></td><td></td><td class=\"c x27b y1269 w142 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.189 </div></td><td class=\"c x27c y1269 w143 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.189 </div></td><td class=\"c x27d y1269 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">17.894 </div></td><td class=\"c x27e y1269 w146 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">17,8% </div></td></tr><tr><td class=\"c x1ac y126a w145 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti econo<span class=\"_ _1\"></span>mici </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y126b w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x27f y126b we7 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">26 </span> </div></td><td></td><td class=\"c x27b y126b w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">149<span class=\"ls0\"> </span></div></td><td class=\"c x27c y126b w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">174<span class=\"ls0\"> </span></div></td><td class=\"c x27d y126b w144 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">102.219 </div></td><td class=\"c x27e y126b w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,2% </div></td></tr><tr><td class=\"c x1ac y126c w145 hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri ricavi ope<span class=\"_ _1\"></span>rativi </div></td><td></td><td></td><td class=\"c x27b y126c w142 hf4\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x27c y126c w143 hf4\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x27d y126c w144 hf4\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9.783 </div></td><td class=\"c x27e y126c w146 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,6% </div></td></tr><tr><td class=\"c x1ac y126d w145 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi opera<span class=\"_ _1\"></span>tivi </div></td><td class=\"c x27f y126d we7 hee\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">600 </span> </div></td><td></td><td class=\"c x27b y126d w142 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">361<span class=\"ls0\"> </span></div></td><td class=\"c x27c y126d w143 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">961<span class=\"ls0\"> </span></div></td><td class=\"c x27d y126d w144 hee\"><div class=\"t m0 x29 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">52.088 </div></td><td class=\"c x27e y126d w146 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1,8% </div></td></tr><tr><td class=\"c x1ac y126e w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _1\"></span>i in leasing<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y126e w142 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.207 </div></td><td class=\"c x27c y126e w143 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.207 </div></td><td class=\"c x27d y126e w144 hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.985 </div></td><td class=\"c x27e y126e w146 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">80,5% </div></td></tr><tr><td class=\"c x1ac y126f w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y126f w142 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27c y126f w143 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y126f w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24.177 </div></td><td class=\"c x27e y126f w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,0% </div></td></tr><tr><td class=\"c x1ac y1270 w145 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y1270 w142 hf1\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">121<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1270 w143 hf1\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">121<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1270 w144 hf1\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.342 </div></td><td class=\"c x27e y1270 w146 hf1\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5,2% </div></td></tr></table> <span class=\"_ _38\"> </span>I crediti <span class=\"_ _7\"></span>com<span class=\"_ _1\"></span>merciali sono principalmente relativi a rapporti di <span class=\"_ _7\"></span>natura <span class=\"_ _7\"></span>commerciale per la vendita di spazi pubb<span class=\"_ _1\"></span>licitari.  <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span><span class=\"ls6\">I <span class=\"_ _13\"></span></span>costi <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>i <span class=\"_ _17\"></span>debiti <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>mmerciali<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>verso <span class=\"_ _17\"></span>controllante <span class=\"_ _17\"></span>si <span class=\"_ _13\"></span>ri<span class=\"_ _1\"></span>feriscono <span class=\"_ _13\"></span>a <span class=\"_ _17\"></span>fatture <span class=\"_ _17\"></span>ricevute <span class=\"_ _13\"></span>dall<span class=\"_ _1\"></span>a Caltagirone SpA per<span class=\"_ _1\"></span> servi<span class=\"_ _1\"></span>zi di assistenza ammini<span class=\"_ _1\"></span>strativa e fiscale resi<span class=\"_ _1\"></span> nel corso <span class=\"ff9\">dell\u2019esercizi<span class=\"_ _1\"></span>o.<span class=\"ff1\"> </span></span>Le <span class=\"_ _18\"> </span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>corr<span class=\"_ _7\"></span>enti <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>non  cor<span class=\"_ _1\"></span>renti <span class=\"_ _19\"> </span>verso <span class=\"_ _19\"> </span>s<span class=\"_ _7\"></span>ociet\u00e0 <span class=\"_ _19\"> </span>sottoposte <span class=\"_ _19\"> </span>al  comune controllo <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>Controll<span class=\"_ _1\"></span>ante, <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>ri<span class=\"_ _1\"></span>feriscono <span class=\"_ _13\"></span><span class=\"ff9\">all<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"> </span>iscritte <span class=\"_ _17\"></span>in <span class=\"_ _13\"> </span>applicazione <span class=\"_ _17\"></span>dell\u2019IFRS <span class=\"_ _13\"></span>16<span class=\"_ _1\"></span> </span>relativamente ai con<span class=\"_ _1\"></span>tratti d\u2019affitto<span class=\"ff1\"> degl<span class=\"_ _1\"></span>i immobili a<span class=\"_ _1\"></span>dibiti ad uso di u<span class=\"_ _1\"></span>fficio in essere. </span> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>I <span class=\"_ _17\"></span>Ri<span class=\"_ _1\"></span>cavi <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>principalmente <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>pubblicit\u00e0 <span class=\"_ _4\"></span>effettuata <span class=\"_ _4\"></span>sulle <span class=\"_ _4\"></span>testa<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo da parte di societ\u00e0 <span class=\"_ _1\"></span>sotto comune <span class=\"_ _1\"></span>controllo.  <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Gli ammortamen<span class=\"_ _1\"></span>ti sono<span class=\"_ _1\"></span> relativi<span class=\"_ _1\"></span> al<span class=\"ff9\">l\u2019utilizzo <span class=\"_ _1\"></span>da parte<span class=\"_ _1\"></span> dell<span class=\"_ _1\"></span>a Capogruppo <span class=\"_ _1\"></span>e al<span class=\"_ _1\"></span>tre societ\u00e0<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> </span>Gruppo delle rispet<span class=\"_ _1\"></span>tive sedi social<span class=\"_ _1\"></span>i, di propriet\u00e0 di<span class=\"_ _1\"></span> societ\u00e0 sotto <span class=\"_ _1\"></span>comune controll<span class=\"_ _1\"></span>o. 27.<span class=\"ls0\"> <span class=\"_ _1\"></span>Informaz<span class=\"_ _1\"></span>ioni per settor<span class=\"_ _1\"></span>e di attivit\u00e0 </span> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>In <span class=\"_ _1f\"> </span>applicazione <span class=\"_ _21\"> </span>dello <span class=\"_ _1f\"> </span>IFRS<span class=\"_ _1\"></span> <span class=\"_ _1f\"> </span>8, <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>seguito <span class=\"_ _1f\"> </span>vengono <span class=\"_ _21\"> </span>riportati <span class=\"_ _21\"> </span>gli <span class=\"_ _1f\"> </span>schemi <span class=\"_ _1f\"> </span>relativi<span class=\"_ _1\"></span> all\u2019informativa <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>settore <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>attivit\u00e0. <span class=\"_ _19\"> </span>Il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _19\"> </span>Caltagirone <span class=\"_ _15\"> </span>Editore, <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>con<span class=\"_ _1\"></span>siderazione <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span>lle relazioni <span class=\"_ _2\"> </span>economiche <span class=\"_ _2\"> </span>e <span class=\"_ _2\"> </span>finanziarie <span class=\"_ _2\"> </span>tra <span class=\"_ _2\"> </span>le <span class=\"_ _2\"> </span>varie <span class=\"_ _2\"> </span>societ\u00e0 <span class=\"_ _2\"> </span>facenti <span class=\"_ _2\"> </span>parti <span class=\"_ _2\"> </span>del <span class=\"_ _2\"> </span>Gruppo <span class=\"_ _2\"> </span>e<span class=\"_ _7\"></span> dell\u2019i<span class=\"_ _1\"></span>nterdipendenza <span class=\"_ _9\"> </span>esistente <span class=\"_ _a\"> </span>tra <span class=\"_ _a\"> </span>l\u2019attivit\u00e0 <span class=\"_ _a\"> </span>edit<span class=\"_ _1\"></span>oriale <span class=\"_ _9\"> </span>delle <span class=\"_ _a\"> </span>diverse <span class=\"_ _a\"> </span>testate <span class=\"_ _9\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>e dell\u2019attivit\u00e0 <span class=\"_ _15\"> </span>pubblicitaria <span class=\"_ _15\"> </span>svolta <span class=\"_ _19\"> </span>dalla <span class=\"_ _15\"> </span>concessionaria <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>Grup<span class=\"_ _1\"></span>po, <span class=\"_ _19\"> </span>des<span class=\"_ _1\"></span>critte <span class=\"_ _15\"> </span>nella <span class=\"_ _19\"> </span>Nota <span class=\"_ _15\"> </span>n. <span class=\"_ _19\"> </span>2,<span class=\"_ _1\"></span> nonch\u00e9 <span class=\"_ _7\"></span>dell\u2019attivit\u00e0 <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>inan<span class=\"_ _1\"></span>ziaria <span class=\"_ _7\"></span>svolta <span class=\"_ _4\"></span>sia <span class=\"_ _7\"></span>dalla <span class=\"_ _4\"></span>Ca<span class=\"_ _1\"></span>pogruppo <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>dal<span class=\"ff1\">le <span class=\"_ _4\"></span>altre<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>societ\u00e0 <span class=\"_ _4\"></span>controllate,<span class=\"_ _1\"></span> </span>possiede <span class=\"_ _4\"></span>due <span class=\"_ _4\"></span>settori <span class=\"_ _17\"></span>ope<span class=\"_ _1\"></span>rativi, <span class=\"_ _4\"></span>definiti <span class=\"_ _4\"></span>come <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>rti <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>distintamente <span class=\"_ _4\"></span>identificabili, <span class=\"_ _17\"></span>che<span class=\"_ _3\"></span> fornisc<span class=\"ls2\">ono</span> <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>insieme <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>prodotti <span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>servizi <span class=\"_ _4\"></span>coll<span class=\"_ _1\"></span>egati <span class=\"_ _7\"></span>e<span class=\"_ _7\"></span> <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>sogge<span class=\"_ _1\"></span>tti <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>rischi <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>benefici <span class=\"_ _7\"></span>diversi da <span class=\"_ _15\"> </span>quelli <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>altri <span class=\"_ _15\"> </span>sett<span class=\"_ _7\"></span>ori <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _15\"> </span>del <span class=\"_ _13\"></span>Gruppo. <span class=\"_ _15\"> </span>Tale <span class=\"_ _15\"> </span>visione <span class=\"_ _13\"></span>viene <span class=\"_ _15\"> </span>utilizzata <span class=\"_ _15\"> </span>dalla <span class=\"_ _15\"> </span>Direzione Aziendale <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>effettuare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>l\u2019an<span class=\"_ _1\"></span>alisi <span class=\"_ _4\"></span>dell\u2019andamento <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>gestione <span class=\"_ _4\"></span>specifica <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i rischi <span class=\"_ _17\"></span>coll<span class=\"_ _1\"></span>egati. <span class=\"_ _4\"></span>I<span class=\"_ _7\"></span>l <span class=\"_ _4\"></span>Gruppo <span class=\"_ _17\"></span>svolge <span class=\"_ _17\"></span>la <span class=\"_ _4\"></span>sua <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _4\"></span>esclusivamente <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>Italia <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>la <span class=\"_ _4\"></span>stessa <span class=\"_ _17\"></span>in relazione <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>\u2019andamento <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>volume <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fatturato <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Margine <span class=\"_ _7\"></span>Operativo <span class=\"_ _4\"></span>Lordo <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>gestione ordinaria. <table class=\"s w292 h196\" id=\"_ef79a61e-c18b-4ac6-85e8-96e738fcd510\"><tr><td></td><td class=\"c x280 y1271 w28a h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Editoria e<span class=\"_ _3d\"> </span></div></td><td class=\"c x281 y1271 w225 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x282 y1272 w293 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x283 y1273 w294 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _3d\"> </span></div></td><td class=\"c x284 y1274 wd3 h14\"><div class=\"t m0 x97 he1 y990 ffb fs5 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td></td><td class=\"c x280 y1275 w295 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">pubblicit\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x285 y1275 w28f h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">finanziaria<span class=\"_ _3d\"> </span></div></td><td class=\"c x286 y1276 w296 h197\"><div class=\"t m0 x153 he1 y1029 ffb fs5 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y1277 w130 hdf\"><div class=\"t m0 x120 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1278 w130 he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Ricavi di settore<span class=\"_ _1\"></span> </div></td><td class=\"c x254 y1278 w147 he5\"><div class=\"t m0 xd1 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">           </div><div class=\"t m0 x9a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">116.507  </div></td><td class=\"c x213 y1278 w148 he5\"><div class=\"t m0 x2a ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">             </div><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">458 <span class=\"ls0\"> </span></div></td><td class=\"c x287 y1278 we1 he5\"><div class=\"t m0 x22 ha y25f ff4 fs5 fc0 sc0 ls30 ws0\">(502)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1278 wd3 he5\"><div class=\"t m0 xce ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">          116.464  </div></td></tr><tr><td class=\"c x1ac y1279 w130 hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi intraset<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y1279 w147 hf4\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(52)<span class=\"ls0\"> </span></div></td><td class=\"c x213 y1279 w148 hf4\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(450)<span class=\"ls0\"> </span></div></td><td class=\"c x287 y1279 we1 hf4\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">502<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1279 wd3 hf4\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y127a w130 he6\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi operati<span class=\"_ _1\"></span>vi in contribuzion<span class=\"_ _1\"></span>e </div></td><td class=\"c x254 y127a w147 he6\"><div class=\"t m0 xd1 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">           </div><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">116.455  </div></td><td class=\"c x213 y127a w148 he6\"><div class=\"t m0 x2a hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">                 </div><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">8 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x284 y127a wd3 he6\"><div class=\"t m0 xce hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">          116.464  </div></td></tr><tr><td class=\"c x1ac y127b w130 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _1\"></span> (MOL) </div></td><td class=\"c x254 y127b w147 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.120 </div></td><td class=\"c x213 y127b w148 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.551) </div></td><td></td><td class=\"c x284 y127b wd3 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">5.569 </div></td></tr><tr><td class=\"c x1ac y127c w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti, S<span class=\"_ _1\"></span>valutazioni e<span class=\"_ _1\"></span> accantonamen<span class=\"_ _1\"></span>ti  </div></td><td class=\"c x254 y127c w147 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(6.942) </div></td><td class=\"c x213 y127c w148 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(238)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x284 y127c wd3 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(7.180) </div></td></tr><tr><td class=\"c x1ac y127d w130 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato Opera<span class=\"_ _1\"></span>tivo </div></td><td class=\"c x254 y127d w147 hdf\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">177<span class=\"ls0\"> </span></div></td><td class=\"c x213 y127d w148 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.790) </div></td><td></td><td class=\"c x284 y127d wd3 hdf\"><div class=\"t m0 x21 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.613) </div></td></tr><tr><td class=\"c x1ac y127e w130 he5\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Risultato della<span class=\"_ _1\"></span> gestione finanziaria<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x287 y127e we1 he5\"><div class=\"t m0 x22 hb y25f ff1 fs5 fc0 sc0 ls30 ws0\">(698)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y127e wd3 he5\"><div class=\"t m0 x3f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">16.747 </div></td></tr><tr><td></td><td></td><td class=\"c x213 y127e w148 he5\"><div class=\"t m0 x2a hb y996 ff1 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">17.445  </div></td><td></td><td></td></tr><tr><td class=\"c x1ac y127f w130 he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _1\"></span> imposte </div></td><td class=\"c x254 y127f w147 he7\"><div class=\"t m0 x5f ha y11d ff4 fs5 fc0 sc0 ls8 ws0\">177<span class=\"ls0\"> </span></div></td><td class=\"c x213 y127f w148 he7\"><div class=\"t m0 x2a ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">15.656  </div></td><td class=\"c x287 y127f we1 he7\"><div class=\"t m0 x22 ha y11d ff4 fs5 fc0 sc0 ls30 ws0\">(698)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y127f wd3 he7\"><div class=\"t m0 x3f ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">15.134 </div></td></tr><tr><td class=\"c x1ac y1280 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td class=\"c x284 y1280 wd3 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.097 </div></td></tr><tr><td class=\"c x1ac y1281 w130 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato del per<span class=\"_ _1\"></span>iodo </div></td><td></td><td></td><td></td><td class=\"c x284 y1281 wd3 hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">16.231 </div></td></tr><tr><td class=\"c x1ac y1282 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0 di set<span class=\"_ _1\"></span>tore  </div></td><td class=\"c x254 y1282 w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          187.672  </div></td><td class=\"c x213 y1282 w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">     347.710  </div></td><td></td><td class=\"c x284 y1282 wd3 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">535.382 </div></td></tr><tr><td class=\"c x1ac y1283 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 di set<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y1283 w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            90.092  </div></td><td class=\"c x213 y1283 w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">         9.918  </div></td><td></td><td class=\"c x284 y1283 wd3 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">100.010 </div></td></tr><tr><td class=\"c x1ac y1284 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in a<span class=\"_ _1\"></span>ttivit\u00e0 materiali e i<span class=\"_ _1\"></span>mmateriali </div></td><td class=\"c x254 y1284 w147 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              1.855  </div></td><td class=\"c x213 y1284 w148 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">139 </span> </div></td><td></td><td class=\"c x284 y1284 wd3 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.994 </div></td></tr></table><table class=\"s w297 h198\" id=\"_24d87ad6-41d8-4e43-a08d-150ffea4c647\"><tr><td></td><td class=\"c x280 y1286 w28a h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">Editoria e<span class=\"_ _3d\"> </span></div></td><td class=\"c x281 y1286 w225 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x282 y1287 w293 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x283 y1288 w294 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _3d\"> </span></div></td><td class=\"c x284 y1289 w14b h14\"><div class=\"t m0 x97 he1 y990 ffb fs5 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td class=\"c x1ac y128a w14a h28\"><div class=\"t m0 x120 ha y9e5 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x280 y128b w295 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">pubblicit\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x285 y128b w28f h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">finanziaria<span class=\"_ _3d\"> </span></div></td><td class=\"c x286 y128c w296 h164\"><div class=\"t m0 x153 he1 y1029 ffb fs5 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y128d w14a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Ricavi di settore<span class=\"_ _1\"></span> </div></td><td class=\"c x254 y128d w147 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">          111.889  </div></td><td class=\"c x213 y128d w148 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">340 </span> </div></td><td class=\"c x287 y128d we1 hee\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(227)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y128d w14b hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">          112.002  </div></td></tr><tr><td class=\"c x1ac y128e w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi intraset<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y128e w147 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(27)<span class=\"ls0\"> </span></div></td><td class=\"c x213 y128e w148 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(200)<span class=\"ls0\"> </span></div></td><td class=\"c x287 y128e we1 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">227<span class=\"ls0\"> </span></div></td><td class=\"c x284 y128e w14b hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y128f w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi operati<span class=\"_ _1\"></span>vi in contribuzion<span class=\"_ _1\"></span>e </div></td><td class=\"c x254 y128f w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          111.862  </div></td><td class=\"c x213 y128f w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">140 </span> </div></td><td></td><td class=\"c x284 y128f w14b hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          112.002  </div></td></tr><tr><td class=\"c x1ac y1290 w14a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _1\"></span> (MOL) </div></td><td class=\"c x254 y1290 w147 hee\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.590 </div></td><td class=\"c x213 y1290 w148 hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.806) </div></td><td></td><td class=\"c x284 y1290 w14b hee\"><div class=\"t m0 x4f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">784<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1291 w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti, S<span class=\"_ _1\"></span>valutazioni e<span class=\"_ _1\"></span> accantonamen<span class=\"_ _1\"></span>ti  </div></td><td class=\"c x254 y1291 w147 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(22.025) </div></td><td class=\"c x213 y1291 w148 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(241)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x284 y1291 w14b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(22.267) </div></td></tr><tr><td class=\"c x1ac y1292 w14a hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato Opera<span class=\"_ _1\"></span>tivo </div></td><td class=\"c x254 y1292 w147 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(19.435) </div></td><td class=\"c x213 y1292 w148 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(2.048) </div></td><td></td><td class=\"c x284 y1292 w14b hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(21.483) </div></td></tr><tr><td class=\"c x1ac y1293 w14a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risultato della<span class=\"_ _1\"></span> gestione finanziaria<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x213 y1293 w148 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       22.475  </div></td><td class=\"c x287 y1293 we1 hee\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(640)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1293 w14b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.835 </div></td></tr><tr><td class=\"c x1ac y1294 w14a hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _1\"></span> imposte </div></td><td class=\"c x254 y1294 w147 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(19.435) </div></td><td class=\"c x213 y1294 w148 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       20.427  </div></td><td class=\"c x287 y1294 we1 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(640)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1294 w14b hdf\"><div class=\"t m0 x4f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">352<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1295 w14a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td class=\"c x284 y1295 w14b hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.839 </div></td></tr><tr><td class=\"c x1ac y1296 w14a hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato del per<span class=\"_ _1\"></span>iodo </div></td><td></td><td></td><td></td><td class=\"c x284 y1296 w14b hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.191 </div></td></tr><tr><td class=\"c x1ac y1297 w14a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0 di set<span class=\"_ _1\"></span>tore  </div></td><td class=\"c x254 y1297 w147 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          176.008  </div></td><td class=\"c x213 y1297 w148 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">     460.424  </div></td><td></td><td class=\"c x284 y1297 w14b hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">636.432 </div></td></tr><tr><td class=\"c x1ac y1298 w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 di set<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y1298 w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            99.512  </div></td><td class=\"c x213 y1298 w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       10.151  </div></td><td></td><td class=\"c x284 y1298 w14b hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">109.663 </div></td></tr><tr><td class=\"c x1ac y1299 w14a hf5\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in a<span class=\"_ _1\"></span>ttivit\u00e0 materiali<span class=\"_ _1\"></span> e immateriali </div></td><td class=\"c x254 y1299 w147 hf5\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              3.987  </div></td><td class=\"c x213 y1299 w148 hf5\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              <span class=\"ls8\">14 </span> </div></td><td></td><td class=\"c x284 y1299 w14b hf5\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.001 </div></td></tr></table>28.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altre inform<span class=\"_ _1\"></span>azioni </span>Informativa ai sen<span class=\"_ _1\"></span>si dell\u2019art<span class=\"_ _1\"></span>.149 duodecies del<span class=\"_ _1\"></span>la Del<span class=\"_ _1\"></span>ibera della Consob 1<span class=\"_ _1\"></span>1971/99<span class=\"ff8\"> </span>l <span class=\"_ _4\"></span>compensi <span class=\"_ _4\"></span>corrisposti <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>revisione <span class=\"_ _4\"></span>KPMG <span class=\"_ _4\"></span>SpA <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>all\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _17\"></span><span class=\"ff1 ls2\">2024<span class=\"ls3\">, </span></span>senza <span class=\"_ _4\"></span>includere <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>contributo <span class=\"_ _4\"></span>Consob<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>n\u00e8 <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>spese <span class=\"_ _4\"></span>fatturate <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>2<span class=\"_ _1\"></span>91 <span class=\"_ _4\"></span>mila <span class=\"_ _4\"></span>Euro, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cui 236 mila Euro per attivi<span class=\"_ _1\"></span>t\u00e0 di revisione lega<span class=\"_ _1\"></span>le ed ad attivit\u00e0 di<span class=\"_ _1\"></span> revisione limita<span class=\"_ _1\"></span>ta<span class=\"_ _7\"></span> e 55 mila per la<span class=\"_ _1\"></span> revisione <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>Rendicontazione <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>Sostenibilit\u00e0<span class=\"ls6\">, <span class=\"_ _7\"></span></span>oltre <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span><span class=\"ls2\">89<span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _4\"></span>mila <span class=\"_ _4\"></span>euro <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>servizi <span class=\"_ _4\"></span>diversi <span class=\"_ _4\"></span>dall<span class=\"_ _1\"></span>a </span></span>revisione. Transazioni con a<span class=\"_ _1\"></span>mministratori,<span class=\"_ _1\"></span> sindaci e personal<span class=\"_ _1\"></span>e dirigente dell<span class=\"ls2\">e </span>aziende<span class=\"_ _1\"></span> del Gruppo Nel corso <span class=\"_ _7\"></span>dell'esercizio non sono <span class=\"_ _7\"></span>stati erogati finanziamenti ad amministratori, sindaci e <span class=\"_ _4\"></span>dirige<span class=\"_ _1\"></span>nti <span class=\"_ _7\"></span>aventi <span class=\"_ _4\"></span>respon<span class=\"_ _1\"></span>sabili<span class=\"_ _1\"></span>ta <span class=\"_ _4\"></span>strategiche<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ed <span class=\"_ _4\"></span>alla <span class=\"_ _7\"></span>data <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span><span class=\"ls2\">2024</span> <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>non vanta crediti pe<span class=\"_ _1\"></span>r finanziamenti loro<span class=\"_ _1\"></span> concessi.  Si <span class=\"_ _1\"></span>precisa <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>del 31 <span class=\"_ _1\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"ls2\">2024</span>, <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>compensi spe<span class=\"_ _1\"></span>ttanti <span class=\"_ _1\"></span>agli <span class=\"_ _1\"></span>ammini<span class=\"_ _1\"></span>stratori e ai dirigenti aven<span class=\"_ _1\"></span>ti responsabi<span class=\"_ _1\"></span>lita strategiche <span class=\"_ _1\"></span>sono pari a<span class=\"_ _1\"></span> <span class=\"ls2\">803</span> migliaia di Euro (<span class=\"ls2\">76</span>7 migl<span class=\"_ _1\"></span>iaia di Euro nel <span class=\"ls2\">2023</span>). Tali<span class=\"_ _1\"></span> compensi rappresen<span class=\"_ _1\"></span>tano ben<span class=\"_ _1\"></span>efici a breve termi<span class=\"_ _1\"></span>ne.  Per <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>dettaglio <span class=\"_ _7\"></span>dei <span class=\"_ _4\"></span>compensi <span class=\"_ _7\"></span>spettanti <span class=\"_ _4\"></span>ai <span class=\"_ _7\"></span>componenti <span class=\"_ _7\"></span>degli <span class=\"_ _4\"></span>organi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>ammi<span class=\"_ _1\"></span>nistrazione,<span class=\"_ _1\"></span> controllo <span class=\"_ _3\"></span>si ri<span class=\"_ _1\"></span>nvia <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>Relazione <span class=\"_ _3\"></span>sulla <span class=\"_ _1\"></span>Remunerazione, <span class=\"_ _3\"></span>redatta <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>sensi <span class=\"_ _1\"></span>dell'<span class=\"_ _1\"></span>art.123 <span class=\"_ _3\"></span>ter del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>testo Unico, <span class=\"_ _17\"></span>messa<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>disposi<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>pubblico<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>pub<span class=\"_ _1\"></span>blicata <span class=\"_ _17\"></span>come<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>richiesto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>dall'art.84 <span class=\"_ _17\"></span>quater <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> Regolamento E<span class=\"_ _1\"></span>mittenti. La  stessa <span class=\"_ _5\"> </span>Relazione  sull<span class=\"_ _1\"></span>a  Remunerazione  contiene, <span class=\"_ _5\"> </span>inoltre,  le  informazioni  sulle partecipazioni <span class=\"_ _3\"></span>detenute <span class=\"_ _1\"></span>nell<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _3\"></span>e nel<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _3\"></span>da ques<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>controll<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>ogni <span class=\"_ _1\"></span>componente gli organi di ammi<span class=\"_ _1\"></span>nistrazione e con<span class=\"_ _1\"></span>trollo.<span class=\"_ _3d\"> </span>29.<span class=\"ls0\"> <span class=\"_ _1\"></span>Gerarchia d<span class=\"_ _1\"></span>i <span class=\"ff4\">fair value</span> <span class=\"_ _1\"></span><span class=\"ls2\">secondo IFRS 13<span class=\"ls0\"> </span></span></span>La <span class=\"_ _4\"></span>seguente <span class=\"_ _4\"></span>tabella <span class=\"_ _4\"></span>evidenzia <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>livello <span class=\"_ _4\"></span>gerarchico <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>sono valutate al <span class=\"ff8\">fair value<span class=\"_ _1\"></span><span class=\"ff1\">: </span></span><table class=\"s w298 h19a\" id=\"_b2d18220-9e66-49fd-a2fc-8a5309951195\"><tr><td></td><td class=\"c x1ac y129a w14c hdf\"><div class=\"t m0 x117 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">31<span class=\"ls0\">-dic-</span>23<span class=\"ls0\"> </span></div></td><td class=\"c x288 y129b w14d h117\"><div class=\"t m0 xab ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Nota </div></td><td class=\"c x1dd y129b w14e h117\"><div class=\"t m0 x1c ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x289 y129b w14e h117\"><div class=\"t m0 x1c ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x1df y129b w14d h117\"><div class=\"t m0 x1c ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x218 y129b w14f h117\"><div class=\"t m0 x1d ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1ac y129c w14c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Strumenti rappre<span class=\"_ _1\"></span>sentativi di <span class=\"_ _1\"></span>capitale </div></td><td></td><td class=\"c x288 y129c w14d hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y129c w14e hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td><td></td><td></td><td class=\"c x218 y129c w14f hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td></tr><tr><td class=\"c x1ac y129d w14c he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td></td><td></td><td class=\"c x1dd y129d w14e he7\"><div class=\"t m0 x38 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td><td class=\"c x289 y129d w14e he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1df y129d w14d he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y129d w14f he7\"><div class=\"t m0 x38 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td></tr><tr><td class=\"c x1ac y129e w14c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Strumenti finanziari<span class=\"_ _1\"></span> derivati pa<span class=\"_ _1\"></span>ssivi </div></td><td></td><td class=\"c x288 y129e w14d hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y129e w14e hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x218 y129e w14f hee\"><div class=\"t m0 x21 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y129f w14c he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Totale passivit\u00e0<span class=\"_ _1\"></span> </div></td><td class=\"c x1ac y12a0 w150 hdf\"><div class=\"t m0 x117 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">31<span class=\"ls0\">-dic-</span>24<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1dd y129f w14e he7\"><div class=\"t m0 x21 ha y11d ff4 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td><td class=\"c x289 y129f w14e he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1df y129f w14d he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y129f w14f he7\"><div class=\"t m0 x21 ha y11d ff4 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x288 y12a1 w14d h118\"><div class=\"t m0 xab ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Nota </div></td><td class=\"c x1dd y12a1 w14e h118\"><div class=\"t m0 x1c ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x289 y12a1 w14e h118\"><div class=\"t m0 x1c ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x1df y12a1 w14d h118\"><div class=\"t m0 x1c ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x218 y12a1 w151 h118\"><div class=\"t m0 x1d ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1ac y12a2 w150 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Strumenti rappre<span class=\"_ _1\"></span>sentativi di <span class=\"_ _1\"></span>capitale </div></td><td></td><td class=\"c x288 y12a2 w14d hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y12a2 w14e hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">322.895 </div></td><td></td><td></td><td class=\"c x218 y12a2 w151 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">322.895 </div></td></tr><tr><td class=\"c x1ac y12a3 w150 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Titoli a reddito<span class=\"_ _1\"></span> fisso </div></td><td></td><td class=\"c x288 y12a3 w14d hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y12a3 w14e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">62.775 </div></td><td></td><td></td><td class=\"c x218 y12a3 w151 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">62.775 </div></td></tr><tr><td class=\"c x1ac y12a4 w150 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td></td><td></td><td class=\"c x1dd y12a4 w14e hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">385.670 </div></td><td class=\"c x289 y12a4 w14e hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x1df y12a4 w14d hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x218 y12a4 w151 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">385.670 </div></td></tr></table>Nel <span class=\"_ _16\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ls2\">2024<span class=\"ls0\"> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>vi <span class=\"_ _16\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _16\"></span>trasferimenti <span class=\"_ _16\"></span>tra <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>vari <span class=\"_ _3\"></span>livelli <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>avvenuta <span class=\"_ _3\"></span>alcuna </span></span>variazione nel li<span class=\"_ _1\"></span>vello 3. 30.<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ff11\">Fatti di ril<span class=\"_ _1\"></span>ievo successi<span class=\"_ _1\"></span>vi alla chiusu<span class=\"_ _1\"></span>ra dell\u2019es<span class=\"_ _1\"></span>ercizio<span class=\"ffb\"> </span></span></span>Non si segnalano even<span class=\"_ _1\"></span>ti successivi<span class=\"_ _1\"></span> di rilevante int<span class=\"_ _1\"></span>eresse. ELENCO DELLE PARTECIPAZIONI AL 31.12.2024  <table class=\"s w299 h19b\" id=\"_c8799ae0-6d45-4ec0-82dd-15e330a95646\"><tr><td class=\"c x28a y12a5 w153 h119\"><div class=\"t m0 x73 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">DENOMINAZIONE<span class=\"_ _1\"></span> </div></td><td class=\"c x28b y12a5 w154 h119\"><div class=\"t m0 x97 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">SEDE LEGAL<span class=\"_ _1\"></span>E </div></td><td class=\"c x28c y12a5 w155 h119\"><div class=\"t m0 x29 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">CAPITALE  <span class=\"_ _1\"></span> </div></td><td class=\"c x28d y12a5 w156 h119\"><div class=\"t m0 x19 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">VALUTA </div></td><td></td><td class=\"c x28e y12a5 w157 h119\"><div class=\"t m0 x19 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">         TIPO POS<span class=\"_ _1\"></span>SESSO </div></td><td></td></tr><tr><td></td><td></td><td class=\"c x28c y12a6 w155 h119\"><div class=\"t m0 x25 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">SOCIALE </div></td><td></td><td class=\"c x28e y12a6 w123 h119\"><div class=\"t m0 x19 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">DIRETTO  </div></td><td class=\"c x28f y12a6 w159 h119\"><div class=\"t m0 x1f ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">    INDIRETTO<span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x28f y12a7 w159 h119\"><div class=\"t m0 x9 ha yd27 ff4 fs5 fc1 sc0 ls0 ws0\">    TRAMITE </div></td><td></td></tr><tr><td class=\"c x290 y12a8 w29a h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc1 sc0 ls0 ws0\">IMPRESE INCLU<span class=\"_ _1\"></span>SE NEL CON<span class=\"_ _1\"></span>SOLIDAM<span class=\"_ _1\"></span>ENTO CON IL<span class=\"_ _1\"></span> METODO<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x290 y12a9 w29b h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc1 sc0 ls0 ws0\">INTEGRALE<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x28a y12aa w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">CED DIGITAL &amp;<span class=\"_ _1\"></span> SERVIZI SRL </div></td><td class=\"c x28b y12aa w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12aa w155 h119\"><div class=\"t m0 x27 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">100.000,00 </div></td><td class=\"c x28d y12aa w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12aa w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,99% </div></td><td class=\"c x28f y12aa w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12aa w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x28a y12ab w153 h11a\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">IL MESSAGGERO<span class=\"_ _1\"></span> SpA </div></td><td class=\"c x28b y12ab w154 h11a\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12ab w155 h11a\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">1.265.385,00 </div></td><td class=\"c x28d y12ab w156 h11a\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12ab w123 h11a\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12ab w159 h11a\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12ab w158 h11a\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12ac w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">IL MATTINO SpA<span class=\"_ _1\"></span>   </div></td><td class=\"c x28b y12ac w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12ac w155 h119\"><div class=\"t m0 x27 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">500.000,00 </div></td><td class=\"c x28d y12ac w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12ac w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12ac w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12ac w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12ad w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">PIEMME SpA </div></td><td class=\"c x28b y12ad w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12ad w155 h119\"><div class=\"t m0 xa0 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">91.710,<span class=\"ls8\">21</span> </div></td><td class=\"c x28d y12ad w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12ad w123 h119\"><div class=\"t m0 x97 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">100,00% </div></td><td class=\"c x28f y12ad w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12ad w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,00% </div></td></tr><tr><td class=\"c x28a y12ae w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">LEGGO S<span class=\"ls30\">rl</span><span class=\"ls30\"><span class=\"ls33\">  </span></span> </div></td><td class=\"c x28b y12ae w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12ae w155 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">1.000.000,00 </div></td><td class=\"c x28d y12ae w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12ae w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12ae w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12ae w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12af w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x28b y12af w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12af w155 h119\"><div class=\"t m0 xa0 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">10.000,00 </div></td><td class=\"c x28d y12af w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12af w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,99% </div></td><td class=\"c x28f y12af w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">PIEMME SpA </div></td><td class=\"c x291 y12af w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,01% </div></td></tr><tr><td class=\"c x28a y12b0 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">CORRIERE ADRI<span class=\"_ _1\"></span>ATICO S<span class=\"ls30\">rl</span><span class=\"ls30\"><span class=\"ls32\">  </span></span> </div></td><td class=\"c x28b y12b0 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b0 w155 h119\"><div class=\"t m0 x27 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">200.000,00 </div></td><td class=\"c x28d y12b0 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b0 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b0 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b0 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b1 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">QUOTIDIANO D<span class=\"_ _1\"></span>I PUGLIA S<span class=\"ls30\">rl</span>    </div></td><td class=\"c x28b y12b1 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b1 w155 h119\"><div class=\"t m0 xa0 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">50.000,00 </div></td><td class=\"c x28d y12b1 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b1 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b1 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b1 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b2 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">SERVIZI ITALIA<span class=\"_ _1\"></span> 15 SRL </div></td><td class=\"c x28b y12b2 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b2 w155 h119\"><div class=\"t m0 x27 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">100.000,00 </div></td><td class=\"c x28d y12b2 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b2 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b2 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b2 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b3 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">STAMPA NAPOL<span class=\"_ _1\"></span>I 2015 SRL<span class=\"_ _1\"></span> </div></td><td class=\"c x28b y12b3 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b3 w155 h119\"><div class=\"t m0 xa0 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">10.000,00 </div></td><td class=\"c x28d y12b3 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b3 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b3 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b3 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b4 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">STAMPA ROMA<span class=\"_ _1\"></span> 2015 SRL </div></td><td class=\"c x28b y12b4 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b4 w155 h119\"><div class=\"t m0 xa0 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">10.000,00 </div></td><td class=\"c x28d y12b4 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b4 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b4 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b4 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b5 w153 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">IL GAZZETTINO <span class=\"_ _1\"></span>SpA  </div></td><td class=\"c x28b y12b5 w154 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b5 w155 h119\"><div class=\"t m0 x27 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">200.000,00 </div></td><td class=\"c x28d y12b5 w156 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b5 w123 h119\"><div class=\"t m0 x1c hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">99,95% </div></td><td class=\"c x28f y12b5 w159 h119\"><div class=\"t m0 x19 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">FINCED Srl </div></td><td class=\"c x291 y12b5 w158 h119\"><div class=\"t m0 x25 hb yd27 ff1 fs5 fc0 sc0 ls0 ws0\">0,05% </div></td></tr><tr><td class=\"c x28a y12b6 w153 he5\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">STAMPA VENEZ<span class=\"_ _1\"></span>IA S<span class=\"ls30\">rl</span> </div></td><td class=\"c x28b y12b6 w154 he5\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b6 w155 he5\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.267.000,00 </div></td><td class=\"c x28d y12b6 w156 he5\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b6 w123 he5\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">74,99%<span class=\"ffc\"> </span></div></td><td class=\"c x28f y12b6 w159 he5\"><div class=\"t m0 x19 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">IL GAZZETTINO </div><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">SpA </div></td><td class=\"c x291 y12b6 w158 he5\"><div class=\"t m0 x2f hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">25<span class=\"ls32\">,0<span class=\"ls0\">1%</span></span><span class=\"ls32\"><span class=\"ls0\"> </span></span></div></td></tr><tr><td class=\"c x28a y12b7 w153 he6\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">IMPRESE TIPOGR<span class=\"_ _1\"></span>AFICHE V<span class=\"_ _1\"></span>ENETE S<span class=\"ls30\">rl</span> </div></td><td class=\"c x28b y12b7 w154 he6\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b7 w155 he6\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.730.000,00 </div></td><td class=\"c x28d y12b7 w156 he6\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b7 w123 he6\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">45<span class=\"ls0\">,</span>90<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x28f y12b7 w159 he6\"><div class=\"t m0 x19 hb y996 ff1 fs5 fc0 sc0 ls0 ws0\">IL GAZZETTINO </div><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">SpA </div></td><td class=\"c x291 y12b7 w158 he6\"><div class=\"t m0 x2f hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">54<span class=\"ls0\">,</span>10<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x290 y12b8 w29c h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">P.I.M. PUBBLIC<span class=\"_ _1\"></span>ITA' ITALIAN<span class=\"_ _1\"></span>A<span class=\"_ _3d\"> </span></div></td><td class=\"c x28b y12b9 w154 he7\"><div class=\"t m0 x19 hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">ROMA </div></td><td class=\"c x28c y12b9 w155 he7\"><div class=\"t m0 x1c hb y11d ff1 fs5 fc0 sc0 ls8 ws0\">1.800<span class=\"ls0\">.000,00</span><span class=\"ls0\"> </span></div></td><td class=\"c x28d y12b9 w156 he7\"><div class=\"t m0 x1c hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">Euro </div></td><td class=\"c x28e y12b9 w123 he7\"><div class=\"t m0 x1c hb y11d ff1 fs5 fc0 sc0 ls8 ws0\">42<span class=\"ls0\">,</span>00%<span class=\"ls0\"> </span></div></td><td class=\"c x292 y12b8 w29d h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">IL GAZZETTINO<span class=\"_ _3d\"> </span></div></td><td class=\"c x291 y12b9 w158 he7\"><div class=\"t m0 x2f hb y11d ff1 fs5 fc0 sc0 ls8 ws0\">58<span class=\"ls0\">,00%</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x290 y12ba w29e h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">MULTIMEDIA Srl<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c x292 y12ba w29f h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">SpA</div></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "Caltagirone Editore SpA",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "Caltagirone Editore SpA",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Caltagirone Editore SpA",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "Societ\u00e0 per Azioni",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "Roma (Italia)",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "Via Barberini 28",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "ambito editoriale",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Conformit\u00e0  ai  principi <span class=\"_ _2e\"> </span>contabili  internazionali  omologati <span class=\"_ _2e\"> </span>dalla  Co<span class=\"_ _1\"></span>mmissione Europea Il <span class=\"_ _17\"></span>Bil<span class=\"_ _1\"></span>ancio <span class=\"_ _17\"></span>consol<span class=\"_ _1\"></span>idato <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _17\"></span>dicembre <span class=\"_ _17\"></span><span class=\"ls2\">2024</span>, <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>edatto <span class=\"_ _4\"></span>sul <span class=\"_ _17\"></span>presupposto <span class=\"_ _4\"></span>della <span class=\"_ _17\"></span>continu<span class=\"_ _1\"></span>it\u00e0 aziendale dell<span class=\"_ _1\"></span>a Capogruppo e delle imprese con<span class=\"_ _1\"></span>trollate, <span class=\"ls2\">\u00e8 </span>stato predispos<span class=\"_ _1\"></span>to ai sensi degli art. 2 <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>3 <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>D.Lgs <span class=\"_ _17\"></span>38/2005 <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span>in <span class=\"_ _17\"></span>conformit\u00e0 <span class=\"_ _13\"></span>agl<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>Interna<span class=\"_ _1\"></span>tional <span class=\"_ _13\"></span>Fi<span class=\"_ _1\"></span>nancial <span class=\"_ _17\"></span>R<span class=\"_ _7\"></span>eporting <span class=\"_ _13\"></span>Standa<span class=\"_ _1\"></span>rds<span class=\"_ _1\"></span> (IFRS), <span class=\"_ _15\"> </span>alle <span class=\"_ _15\"> </span>interpretazioni <span class=\"_ _15\"> </span>dell\u2019<span class=\"_ _1\"></span>International <span class=\"_ _15\"> </span>Financial <span class=\"_ _15\"> </span>Reporting <span class=\"_ _15\"> </span>Interpretations <span class=\"_ _15\"> </span>Commi<span class=\"_ _1\"></span>ttee (IFRIC)  e  del<span class=\"_ _1\"></span>lo  Standing  Inte<span class=\"_ _1\"></span>rpretations  Comm<span class=\"_ _1\"></span>ittee  (SIC),  omol<span class=\"_ _1\"></span>ogati  dal<span class=\"_ _1\"></span>la  Commission<span class=\"_ _1\"></span>e Europea <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>vigore <span class=\"_ _3\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>bilancio, <span class=\"_ _16\"></span>nonch\u00e9 <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>precedenti <span class=\"_ _16\"></span>International <span class=\"_ _16\"></span>Accounting <span class=\"_ _16\"></span>Standard<span class=\"_ _3d\"> </span> (IAS). <span class=\"_ _7\"></span>Per <span class=\"_ _7\"></span>sempli<span class=\"_ _1\"></span>cit\u00e0 <span class=\"_ _7\"></span>l\u2019insieme di <span class=\"_ _7\"></span>tutti <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>principi <span class=\"_ _7\"></span>e delle <span class=\"_ _7\"></span>interpretazioni <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>seguito <span class=\"_ _7\"></span>definito<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>con \u201cIFRS\u201d.<span class=\"ff1\"> </span>Nella <span class=\"_ _15\"> </span>predisposizione <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>presente <span class=\"_ _19\"> </span>documen<span class=\"_ _1\"></span>to <span class=\"_ _15\"> </span>si <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _15\"> </span>t<span class=\"_ _7\"></span>enuto <span class=\"_ _15\"> </span>conto <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>disposizioni dell<span class=\"ff9\">\u2019</span>articolo <span class=\"_ _1\"></span>9 del <span class=\"_ _1\"></span>decre<span class=\"_ _1\"></span>to leg<span class=\"_ _1\"></span>islativo 28<span class=\"_ _1\"></span> febb<span class=\"_ _1\"></span>raio 2<span class=\"_ _1\"></span>005 n.38<span class=\"_ _1\"></span>, dell<span class=\"_ _1\"></span>e disposizi<span class=\"_ _1\"></span>oni del<span class=\"_ _1\"></span> codice<span class=\"_ _1\"></span> civile,<span class=\"_ _1\"></span> delle <span class=\"_ _7\"></span>Delibere <span class=\"_ _7\"></span>CONSOB n. <span class=\"_ _4\"></span>15519 (\"<span class=\"_ _7\"></span>Disposi<span class=\"_ _1\"></span>zioni <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>materia <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>schemi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>bi<span class=\"_ _1\"></span>lancio <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>emanare in <span class=\"_ _21\"> </span>attuazione <span class=\"_ _14\"> </span>dell'art. <span class=\"_ _14\"> </span>9, <span class=\"_ _21\"> </span>comma <span class=\"_ _21\"> </span>3, <span class=\"_ _14\"> </span>del <span class=\"_ _21\"> </span>decreto <span class=\"_ _14\"> </span>legislative <span class=\"_ _14\"> </span>n.<span class=\"_ _7\"></span> <span class=\"_ _21\"> </span>38/2005\") <span class=\"_ _14\"> </span>e <span class=\"_ _21\"> </span>n. <span class=\"_ _21\"> </span>15520<span class=\"_ _1\"></span> (\"Modificazioni<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>ed <span class=\"_ _9\"> </span>integrazioni<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>al <span class=\"_ _9\"> </span>regolamento  recante <span class=\"_ _5\"> </span>norme <span class=\"_ _5\"> </span>di <span class=\"_ _9\"> </span>attuazione  del <span class=\"_ _9\"> </span>decreto legislativo <span class=\"_ _3\"></span>n. 58/1998<span class=\"_ _1\"></span>\") <span class=\"_ _3\"></span>entrambe <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>27 lugli<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>200<span class=\"_ _1\"></span>6, <span class=\"_ _1\"></span>nonch\u00e9 <span class=\"_ _1\"></span>della <span class=\"_ _3\"></span>comunicazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>CONSOB <span class=\"_ _3\"></span>n. DEM/6064293 <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>28 <span class=\"_ _16\"></span>luglio <span class=\"_ _16\"></span>2006 <span class=\"_ _3\"></span>(\"Informativa <span class=\"_ _16\"></span>societaria <span class=\"_ _3\"></span>degli <span class=\"_ _16\"></span>emittenti <span class=\"_ _16\"></span>quotati <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>emittenti aventi strumenti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> diffusi tra il pubblico di c<span class=\"_ _1\"></span>ui all'art. 116<span class=\"_ _1\"></span> del TUF\"). Tutti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>bilanci<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>d\u2019esercizio <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span><span class=\"ff1\">societ\u00e0 <span class=\"_ _4\"></span>consolidate <span class=\"_ _4\"></span>integralmen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>pre<span class=\"_ _1\"></span>disposti <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>a </span>stessa data di rife<span class=\"_ _1\"></span>rimento del Bil<span class=\"_ _1\"></span>ancio consolidato e, ad eccezi<span class=\"_ _1\"></span>one di quel<span class=\"_ _1\"></span>lo della Capogruppo<span class=\"_ _1\"></span> predisposto <span class=\"_ _7\"></span>secondo <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>I<span class=\"_ _7\"></span>FRS, <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>redatti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>confor<span class=\"_ _1\"></span>mit\u00e0 <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>norme <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>legge, <span class=\"_ _4\"></span>interpretate<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ed<span class=\"_ _1\"></span> integrate <span class=\"_ _7\"></span>dai principi <span class=\"_ _7\"></span>contabil<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span><span class=\"ff9\">emanati <span class=\"_ _7\"></span>dall\u2019Organi<span class=\"_ _1\"></span>smo Italiano <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Contabilit<span class=\"_ _1\"></span>\u00e0,<span class=\"ff1\"> <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>quali vengono </span></span>apportate le necessa<span class=\"_ _1\"></span>rie rettifiche<span class=\"_ _1\"></span> per renderl<span class=\"_ _1\"></span>i omogenei ai<span class=\"_ _1\"></span> principi della Capo<span class=\"_ _1\"></span>gruppo. Si <span class=\"_ _15\"> </span>precisa <span class=\"_ _13\"> </span>che <span class=\"_ _15\"> </span>il <span class=\"_ _13\"> </span>G<span class=\"_ _7\"></span>ruppo <span class=\"_ _13\"> </span>non <span class=\"_ _15\"> </span>ha <span class=\"_ _15\"> </span>optato<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>l\u2019adozione <span class=\"_ _13\"> </span>anticipata <span class=\"_ _15\"> </span>dei <span class=\"_ _13\"> </span>principi, <span class=\"_ _15\"> </span>delle<span class=\"_ _1\"></span> interpretazioni e degl<span class=\"_ _1\"></span>i aggiornamenti gi<span class=\"_ _1\"></span>\u00e0 omologa<span class=\"_ _1\"></span>ti la cui decorrenza \u00e8<span class=\"_ _1\"></span> successiva all<span class=\"_ _1\"></span>a data di chiusura del bilanci<span class=\"_ _1\"></span>o. Il <span class=\"_ _2c\"> </span>Gruppo <span class=\"_ _2c\"> </span>ha <span class=\"_ _2c\"> </span>valutato <span class=\"_ _2c\"> </span>i <span class=\"_ _2c\"> </span>possibil<span class=\"_ _1\"></span>i <span class=\"_ _2c\"> </span>effetti <span class=\"_ _2c\"> </span>connessi <span class=\"_ _2c\"> </span>all\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>nuovi principi/modifiche<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>principi <span class=\"_ _15\"> </span>contabili <span class=\"_ _15\"> </span>gi\u00e0 <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>vigore <span class=\"_ _15\"> </span>elencati <span class=\"_ _15\"> </span>nel <span class=\"_ _15\"> </span>seguito <span class=\"_ _13\"></span>delle <span class=\"_ _15\"> </span>presenti <span class=\"_ _15\"> </span>Note esplicative; <span class=\"_ _a\"> </span>sulla <span class=\"_ _1b\"> </span>base <span class=\"_ _1b\"> </span>della <span class=\"_ _1b\"> </span>valutazione <span class=\"_ _a\"> </span>eff<span class=\"_ _7\"></span>ettuata, <span class=\"_ _a\"> </span>non <span class=\"_ _1b\"> </span>sono <span class=\"_ _1b\"> </span>comunque <span class=\"_ _a\"> </span>emer<span class=\"_ _7\"></span>si <span class=\"_ _a\"> </span>effetti significativi sul Bi<span class=\"_ _1\"></span>lancio consoli<span class=\"_ _1\"></span>dato e sul Bilancio <span class=\"_ _1\"></span>d\u2019esercizio del<span class=\"_ _1\"></span>la Capogrup<span class=\"_ _1\"></span>po.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "Base di presentazione Criteri di presentazione Il <span class=\"_ _2a\"> </span>Bilancio <span class=\"_ _26\"> </span>consolidato <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2a\"> </span>costituito <span class=\"_ _26\"> </span>dalla <span class=\"_ _2a\"> </span>Situazione <span class=\"_ _2a\"> </span>Patrimonial<span class=\"_ _1\"></span>e-Finanziaria Consolidata, <span class=\"_ _2\"> </span>dal <span class=\"_ _2\"> </span>Conto <span class=\"_ _2\"> </span>Economico<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>Consolidato, <span class=\"_ _2\"> </span>dal <span class=\"_ _2\"> </span>Conto <span class=\"_ _2\"> </span>Economico <span class=\"_ _2\"> </span>Complessivo<span class=\"_ _1\"></span> Consolidato, <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>Rendiconto <span class=\"_ _9\"> </span>Finanziario <span class=\"_ _9\"> </span>Consolidato, <span class=\"_ _9\"> </span>dal <span class=\"_ _a\"> </span>prospetto <span class=\"_ _5\"> </span>delle <span class=\"_ _a\"> </span>variazioni <span class=\"_ _9\"> </span>del Patrimonio <span class=\"_ _3\"></span>Netto <span class=\"_ _3\"></span>consoli<span class=\"_ _1\"></span>dato, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>sintesi <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>principi <span class=\"_ _16\"></span>contabili <span class=\"_ _3\"></span>applicati <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>Note esplicative. Relativamente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>presentazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>ali <span class=\"_ _3\"></span>schemi <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>operate <span class=\"_ _1\"></span>le <span class=\"_ _16\"></span>seguenti <span class=\"_ _3\"></span>scelte: \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il Conte econo<span class=\"_ _1\"></span>mico consoli<span class=\"_ _1\"></span>dato \u00e8 classificato in b<span class=\"_ _1\"></span>ase alla natura dei<span class=\"_ _1\"></span> costi; </span>\u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il  Conto  econo<span class=\"_ _1\"></span>mico  complessi<span class=\"_ _1\"></span>vo  consolida<span class=\"_ _1\"></span>to,  partendo <span class=\"_ _18\"> </span>dal  risul<span class=\"_ _1\"></span>tato  d<span class=\"_ _1\"></span>ell'esercizio,<span class=\"_ _1\"></span> </span>espone l'effetto<span class=\"_ _1\"></span> degli utili e dell<span class=\"_ _1\"></span>e perdite rilevati dir<span class=\"_ _1\"></span>ettamente a pa<span class=\"_ _1\"></span>trimonio n<span class=\"_ _1\"></span>etto; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il <span class=\"_ _4\"></span>prospetto <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>variazioni <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _4\"></span>Netto <span class=\"_ _4\"></span>consolidato <span class=\"_ _4\"></span>rappresenta <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>variazioni </span>intervenute nel pe<span class=\"_ _1\"></span>riodo del<span class=\"_ _1\"></span>le singole voci che co<span class=\"_ _1\"></span>mpongono il<span class=\"_ _1\"></span> patrimonio; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il Rendicon<span class=\"_ _1\"></span>to finanziario consoli<span class=\"_ _1\"></span>dato \u00e8 presentato<span class=\"_ _1\"></span> utilizzando il metodo ind<span class=\"_ _1\"></span>iretto.<span class=\"ffa\"> </span></span>Il criterio <span class=\"_ _1\"></span>generale ado<span class=\"_ _1\"></span>ttato \u00e8 i<span class=\"_ _1\"></span>l costo <span class=\"_ _1\"></span>storico ad <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>cezione del<span class=\"_ _1\"></span>le voci <span class=\"_ _1\"></span>di bil<span class=\"_ _1\"></span>ancio rilevate<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>misurate <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span><span class=\"ff8\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> in <span class=\"_ _3\"></span>base a <span class=\"_ _16\"></span>specifici IFR<span class=\"_ _1\"></span>S <span class=\"_ _3\"></span>come <span class=\"_ _1\"></span>descritto <span class=\"_ _3\"></span>nei <span class=\"_ _1\"></span>criteri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>esposti </span></span>di seguito.  Si <span class=\"_ _3\"></span>precisa, ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il termi<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>\"corrente\" s<span class=\"_ _1\"></span>'intendo<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>12 me<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>successivi <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>data di <span class=\"_ _13\"></span>riferimento <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>p<span class=\"_ _1\"></span>resente <span class=\"_ _13\"></span>docu<span class=\"_ _1\"></span>mento, <span class=\"_ _13\"></span>mentre <span class=\"_ _17\"></span>per <span class=\"_ _13\"> </span>\"<span class=\"_ _7\"></span>non <span class=\"_ _13\"></span>cor<span class=\"_ _1\"></span>rente\" <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>period<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>oltre <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>12 <span class=\"_ _13\"></span>mesi<span class=\"_ _1\"></span> successivi la medesi<span class=\"_ _1\"></span>ma data. <span class=\"_ _2f\"> </span> Gli <span class=\"_ _4\"></span>IFRS<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>appli<span class=\"_ _1\"></span>cati <span class=\"_ _4\"></span>coe<span class=\"_ _1\"></span>rentemente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>indicazioni <span class=\"_ _7\"></span>fornite <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>\u201c<span class=\"ff1\">Conceptual </span>Framework<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>for <span class=\"_ _4\"></span>Financial <span class=\"_ _4\"></span>Reporting<span class=\"ff9\">\u201d <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono <span class=\"_ _4\"></span>verificate <span class=\"_ _4\"></span>criticit\u00e0 <span class=\"_ _17\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>abbiano <span class=\"_ _17\"></span>richiesto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>il </span>ricorso a deroghe<span class=\"_ _1\"></span> ai sensi dell<span class=\"_ _1\"></span>o IAS 1, paragra<span class=\"_ _1\"></span>fo 19. Si ricorda che la Consob<span class=\"_ _1\"></span> con Delibera n. 15519<span class=\"_ _1\"></span> del 27 lugli<span class=\"_ _1\"></span>o 2006 ha richiesto che nei citati <span class=\"_ _19\"> </span>prospetti <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>bilancio <span class=\"_ _19\"> </span>vengano <span class=\"_ _19\"> </span>evidenziate, <span class=\"_ _19\"> </span>qualora <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>importo <span class=\"_ _19\"> </span>significativo<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>sottovoci aggiuntive <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>quelle gi\u00e0<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>pecificatamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>richieste<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dallo <span class=\"_ _3\"></span>IAS 1 <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> negl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>principi<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nternazionali al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>evidenzi<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>distintamente <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>ammontari <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>posizioni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>delle transazioni <span class=\"_ _19\"> </span>con  pa<span class=\"_ _1\"></span>rti  co<span class=\"_ _1\"></span>rrelate, <span class=\"_ _19\"> </span>nonch\u00e9 <span class=\"_ _19\"> </span>r<span class=\"_ _7\"></span>elativa<span class=\"_ _1\"></span>mente  al<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>Conto <span class=\"_ _19\"> </span>Economico, <span class=\"_ _19\"> </span>i  co<span class=\"_ _1\"></span>mponenti positivi o negativi di<span class=\"_ _1\"></span> reddito derivan<span class=\"_ _1\"></span>ti da operazio<span class=\"_ _1\"></span>ni non ricorren<span class=\"_ _1\"></span>ti o inusuali<span class=\"_ _1\"></span>. Le attivit\u00e0 e passi<span class=\"_ _1\"></span>vit\u00e0 sono<span class=\"_ _1\"></span> esposte separatamen<span class=\"_ _1\"></span>te e senza opera<span class=\"_ _1\"></span>re comp<span class=\"_ _1\"></span>ensazioni. Il <span class=\"_ _a\"> </span>Bilancio <span class=\"_ _9\"> </span>consolidato <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1b\"> </span>presentato <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>m<span class=\"_ _7\"></span>igliai<span class=\"_ _1\"></span>a <span class=\"_ _a\"> </span>di <span class=\"_ _1b\"> </span>Euro, <span class=\"_ _9\"> </span>valuta <span class=\"_ _9\"> </span>f<span class=\"_ _7\"></span>unzion<span class=\"_ _1\"></span>ale <span class=\"_ _a\"> </span>della Capogruppo, <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>tutti <span class=\"_ _7\"></span>i <span class=\"_ _4\"></span>val<span class=\"_ _1\"></span>ori <span class=\"_ _7\"></span>compresi <span class=\"_ _7\"></span>nelle <span class=\"_ _7\"></span>Note <span class=\"_ _7\"></span>esplicative <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>spressi <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>migliaia <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>Euro<span class=\"ls2e\">, </span>tranne quando dive<span class=\"_ _1\"></span>rsamente indicato<span class=\"_ _1\"></span>. La <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>unzionale <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>quella <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>pres<span class=\"_ _1\"></span>entazione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>l\u2019<span class=\"ff1\">Euro, <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>anche<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>la </span>valuta funzional<span class=\"_ _1\"></span>e di tutte l<span class=\"_ _1\"></span>e Societ\u00e0 incluse nel p<span class=\"_ _1\"></span>resente Bil<span class=\"_ _1\"></span>ancio consolidat<span class=\"_ _1\"></span>o. I p<span class=\"_ _1\"></span>rincipi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>contabi<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>applicati <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>presen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>Bilancio <span class=\"_ _3\"></span>sono confor<span class=\"_ _1\"></span>mi a<span class=\"_ _1\"></span> qu<span class=\"_ _1\"></span>elli<span class=\"_ _1\"></span> ad<span class=\"_ _1\"></span>ottati per la redazione del<span class=\"_ _1\"></span> Bilancio consol<span class=\"_ _1\"></span>idato chiuso al<span class=\"_ _1\"></span> 31 dicembre <span class=\"ls2\">2023</span>. \u00c8 <span class=\"_ _19\"> </span>presenta<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>noltre <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _15\"> </span>Bilancio <span class=\"_ _15\"> </span>d\u2019esercizio <span class=\"_ _19\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>31 <span class=\"_ _15\"> </span>dicembre <span class=\"_ _19\"> </span><span class=\"ff1 ls2\">2024<span class=\"ls0\"> <span class=\"_ _19\"> </span>della <span class=\"_ _15\"> </span>Capogruppo </span></span>Caltagirone Editore<span class=\"_ _1\"></span> SpA, predispos<span class=\"_ _1\"></span>to secondo gli<span class=\"_ _1\"></span> IFRS co<span class=\"_ _1\"></span>me sopra definiti.<span class=\"_ _3d\"> </span>Principi contabi<span class=\"_ _1\"></span>li ed e<span class=\"_ _1\"></span>mendamenti agl<span class=\"_ _1\"></span>i standard adot<span class=\"_ _1\"></span>tati dal Gruppo<span class=\"_ _1\"></span>  a)<span class=\"ls0\"> <span class=\"_ _21\"> </span>Principi Contabili in Vi<span class=\"_ _1\"></span>gore dal 1\u00b0 <span class=\"_ _1\"></span>Gennaio 2024 </span>Il <span class=\"_ _15\"> </span>seguente <span class=\"_ _15\"> </span>elenco <span class=\"_ _15\"> </span>illustra <span class=\"_ _19\"> </span>i <span class=\"_ _15\"> </span>nuovi <span class=\"_ _15\"> </span>principi <span class=\"_ _15\"> </span>contabi<span class=\"_ _1\"></span>li <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>interpret<span class=\"_ _7\"></span>azioni <span class=\"_ _15\"> </span>approvati <span class=\"_ _15\"> </span>dallo <span class=\"_ _15\"> </span>IASB,<span class=\"_ _1\"></span> omologati in Eu<span class=\"_ _1\"></span>ropa e in vigo<span class=\"_ _1\"></span>re a partire dal 1<span class=\"_ _1\"></span>\u00b0 gennaio <span class=\"ls2\">2024</span>: Omologato dal<span class=\"_ _1\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _1\"></span> IAS 7 State<span class=\"_ _1\"></span>ment of Cash Flows<span class=\"_ _1\"></span> and IFR<span class=\"_ _1\"></span>S 7 <span class=\"ls0\">Financial Instrume<span class=\"_ _1\"></span>nts: Disclosure<span class=\"_ _1\"></span>s: Supplier F<span class=\"_ _1\"></span>inance </span>Arrangements (<span class=\"_ _1\"></span>issued on 25<span class=\"_ _1\"></span> May 2023) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> IAS 1 Presenta<span class=\"_ _1\"></span>tion of F<span class=\"_ _1\"></span>inancial Statements: \u2022 Class<span class=\"_ _1\"></span>ificatio<span class=\"_ _1\"></span>n of Liabilities<span class=\"_ _1\"></span> as Current<span class=\"_ _1\"></span> or Noncurrent (iss<span class=\"_ _1\"></span>ued on 23 Ja<span class=\"_ _1\"></span>nuary 2020)<span class=\"_ _1\"></span>; \u2022 Classificati<span class=\"_ _1\"></span>on of Liabilities<span class=\"_ _1\"></span> as Current or No<span class=\"_ _1\"></span>ncurrent - Deferra<span class=\"_ _1\"></span>l of Effective Dat<span class=\"_ _1\"></span>e (issued on 15<span class=\"_ _1\"></span> July 202<span class=\"_ _1\"></span>0); and \u2022 Non<span class=\"ffb\">-current </span>Liabilities with Cove<span class=\"_ _1\"></span>nants (iss<span class=\"_ _1\"></span>ued on 31 Oct<span class=\"_ _1\"></span>ober 2022) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> IFRS 16 Leas<span class=\"_ _1\"></span>es: Lease Liabi<span class=\"_ _1\"></span>lity in a Sale and Leaseback (<span class=\"_ _1\"></span>issued on 22<span class=\"_ _1\"></span> September 2022)<span class=\"_ _1\"></span> SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Si <span class=\"_ _17\"></span>precisa <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>'adozione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>queste <span class=\"_ _17\"></span>modifiche <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>avuto <span class=\"_ _17\"></span>impatti <span class=\"_ _17\"></span>significativi <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>Bilancio Consolidato. b)<span class=\"ls0\"> <span class=\"_ _2\"> </span><span class=\"ff5\">Principi Contabili non <span class=\"_ _7\"></span>ancora applicabi<span class=\"_ _7\"></span>li, in quanto non om<span class=\"_ _7\"></span>ologati dall\u2019Unione <span class=\"_ _7\"></span></span>Europ<span class=\"_ _7\"></span>ea </span>oppure non ancora in v<span class=\"_ _7\"></span>igore alla data del pr<span class=\"_ _7\"></span>esente esercizio<span class=\"_ _4\"></span> Alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>approvazione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Bilanci<span class=\"_ _1\"></span>o <span class=\"_ _1f\"> </span>Consolidato, <span class=\"_ _1f\"> </span>i <span class=\"_ _2\"> </span>seguenti <span class=\"_ _1f\"> </span>princi<span class=\"_ _1\"></span>pi <span class=\"_ _1f\"> </span>contabili <span class=\"_ _1f\"> </span>ed emendamenti non sono <span class=\"_ _7\"></span>ancora <span class=\"_ _7\"></span>stati omologati dall'UE <span class=\"_ _7\"></span>oppure non <span class=\"_ _7\"></span>sono ancora <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>vigo<span class=\"_ _1\"></span>re <span class=\"_ _7\"></span>alla<span class=\"_ _1\"></span> data del presen<span class=\"_ _1\"></span>te esercizi<span class=\"_ _1\"></span>o: Omologato dal<span class=\"_ _1\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _1\"></span> IAS 21 The <span class=\"_ _1\"></span>Effects of Changes<span class=\"_ _1\"></span> in Foreign<span class=\"_ _1\"></span> Exchange Rat<span class=\"_ _1\"></span>es: Lack of Excha<span class=\"_ _1\"></span>ngeability (<span class=\"_ _1\"></span>issued on 15<span class=\"_ _1\"></span> August 2023) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2025<span class=\"_ _1\"></span> IFRS 19 Subsidiar<span class=\"_ _1\"></span>ies without <span class=\"_ _1\"></span>Public Accounta<span class=\"_ _1\"></span>bility: Disclosures (iss<span class=\"_ _1\"></span>ued on 9 May<span class=\"_ _1\"></span> 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2027<span class=\"_ _1\"></span> IFRS 18 Present<span class=\"_ _1\"></span>ation and Disc<span class=\"_ _1\"></span>losure in Financia<span class=\"_ _1\"></span>l Statements (issue<span class=\"_ _1\"></span>d on 9 Apri<span class=\"_ _1\"></span>l 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2027<span class=\"_ _1\"></span> Contracts Re<span class=\"_ _1\"></span>ferencing Nature-de<span class=\"_ _1\"></span>pendent Electric<span class=\"_ _1\"></span>ity <span class=\"ff11\">\u2013</span> Amendments to<span class=\"_ _1\"></span> IFRS 9 and<span class=\"_ _1\"></span> IFRS 7 (issued <span class=\"_ _1\"></span>on 18 December 2024)<span class=\"_ _1\"></span> NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _1\"></span> Annual Improve<span class=\"_ _1\"></span>ments Volu<span class=\"_ _1\"></span>me 11 (issued <span class=\"_ _1\"></span>on 18 July 202<span class=\"_ _1\"></span>4) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> the Classificat<span class=\"_ _1\"></span>ion and Measu<span class=\"_ _1\"></span>rement of Financial Instru<span class=\"_ _1\"></span>ments <span class=\"ff11\">\u2013</span> Amend<span class=\"_ _1\"></span>ments to IFR<span class=\"_ _1\"></span>S 9 and IFR<span class=\"_ _1\"></span>S 7 (issued on 30<span class=\"_ _1\"></span> May 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _3d\"> </span>Si precisa che gli<span class=\"_ _1\"></span> amministratori <span class=\"_ _1\"></span>stanno valutando<span class=\"_ _1\"></span> gli effetti<span class=\"_ _1\"></span> che potenzialm<span class=\"_ _1\"></span>ente l\u2019applicazi<span class=\"_ _1\"></span>one dei suddetti principi<span class=\"_ _1\"></span> contabili<span class=\"_ _1\"></span> potrebbero avere su<span class=\"_ _1\"></span>i bilanci del<span class=\"_ _1\"></span>la Societ\u00e0. Criteri di consolidamento Area di Consolidamento<span class=\"ff1 fs7\"> </span>L\u2019area <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>consolidament<span class=\"_ _1\"></span>o<span class=\"ff1\">, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>ha <span class=\"_ _17\"></span>subi<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>variazi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>allo <span class=\"_ _4\"></span>scorso <span class=\"_ _4\"></span>esercizio, </span>include <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>Capogruppo <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>tutte <span class=\"_ _13\"> </span>le <span class=\"_ _15\"> </span>Socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>controllate, <span class=\"_ _13\"></span>direttamente <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span>indirettamente<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>dalla stessa (di segui<span class=\"_ _1\"></span>to anche il<span class=\"_ _1\"></span> \u201cGruppo\u201d).<span class=\"ff1\"> </span>L\u2019elenco dell<span class=\"_ _1\"></span>e Societ\u00e0 controllate incl<span class=\"_ _1\"></span>use nell<span class=\"_ _1\"></span>\u2019area di consolidamen<span class=\"_ _1\"></span>to \u00e8 il s<span class=\"_ _1\"></span>eguente:<span class=\"ff1\"> </span><table class=\"s w20d h15d\" id=\"_330dcb5f-056e-4c1c-8201-b96660a8fd97\"><tr><td></td><td class=\"c x188 y1007 w8a h13\"><div class=\"t m0 x54 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x189 y1007 w8b h13\"><div class=\"t m0 x50 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls8\">2024</span> </div></td><td class=\"c x18a y1007 w8c h13\"><div class=\"t m0 x50 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls8\">2023</span> </div></td><td class=\"c x18b y1007 w8d h13\"><div class=\"t m0 x2b ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0 svolta<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x18c y1008 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Caltagirone Edi<span class=\"_ _1\"></span>tore SpA </div></td><td class=\"c x188 y1008 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1008 w8b h13\"><div class=\"t m0 x21 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Capogrup<span class=\"_ _1\"></span>po </div></td><td class=\"c x18a y1008 w8c h13\"><div class=\"t m0 x21 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Capogrup<span class=\"_ _1\"></span>po </div></td><td class=\"c x18b y1008 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">finanziaria </div></td></tr><tr><td class=\"c x18c y1009 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Messaggero Sp<span class=\"_ _1\"></span>A <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1009 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1009 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1009 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1009 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100a w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Mattino SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x188 y100a w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100a w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100a w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100a w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100b w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Piemme SpA  </div></td><td class=\"c x188 y100b w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100b w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100b w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100b w8d h13\"><div class=\"t m0 x28 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">pubblicitaria </div></td></tr><tr><td class=\"c x18c y100c w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Leggo S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y100c w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100c w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100c w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100c w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100d w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Finced Srl </div></td><td class=\"c x188 y100d w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100d w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100d w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100d w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">finanziaria </div></td></tr><tr><td class=\"c x18c y100e w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Ced Digital &amp; Servi<span class=\"_ _1\"></span>zi Srl </div></td><td class=\"c x188 y100e w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100e w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100e w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100e w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100f w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _1\"></span> S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y100f w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100f w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100f w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100f w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1010 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Quotidiano di Puglia<span class=\"_ _1\"></span> S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y1010 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1010 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1010 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1010 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1011 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Gazzettino Sp<span class=\"_ _1\"></span>A </div></td><td class=\"c x188 y1011 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1011 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1011 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1011 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1012 w89 hc6\"><div class=\"t m0 xbb hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Vene<span class=\"_ _1\"></span>zia S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y1012 w8a hc6\"><div class=\"t m0 x2b hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1012 w8b hc6\"><div class=\"t m0 x3a hb y3ba ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1012 w8c hc6\"><div class=\"t m0 x3a hb y3ba ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1012 w8d hc6\"><div class=\"t m0 x73 hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1013 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Imprese Tipografi<span class=\"_ _1\"></span>che Venete <span class=\"_ _1\"></span>S<span class=\"ls30\">rl</span> <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1013 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1013 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1013 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1013 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1014 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">P.I.M. Srl <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1014 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1014 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1014 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1014 w8d h13\"><div class=\"t m0 x28 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">pubblicitaria </div></td></tr><tr><td class=\"c x18c y1015 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Servizi Italia 15 <span class=\"_ _1\"></span>Srl </div></td><td class=\"c x188 y1015 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1015 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1015 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1015 w8d h13\"><div class=\"t m0 x71 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">servizi </div></td></tr><tr><td class=\"c x18c y1016 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Roma 2015<span class=\"_ _1\"></span> Srl </div></td><td class=\"c x188 y1016 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1016 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1016 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1016 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1017 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Napoli 201<span class=\"_ _1\"></span>5 Srl </div></td><td class=\"c x188 y1017 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1017 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1017 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1017 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr></table>Per <span class=\"_ _17\"></span>l'elenco <span class=\"_ _4\"></span>delle <span class=\"_ _17\"></span>partec<span class=\"_ _1\"></span>ipazioni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>incluse <span class=\"_ _4\"></span>nell'area <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>consolidamento <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>relativa modalit\u00e0 <span class=\"_ _3\"></span>di con<span class=\"_ _1\"></span>solida<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>riferimen<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>prospetto <span class=\"_ _3\"></span>allegato <span class=\"_ _3\"></span>alla p<span class=\"_ _1\"></span>resente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>(prospe<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> ex art.38 del D.Lg<span class=\"_ _1\"></span>s n. 127/1991).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Base di presentazione Criteri di presentazione Il <span class=\"_ _2a\"> </span>Bilancio <span class=\"_ _26\"> </span>consolidato <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2a\"> </span>costituito <span class=\"_ _26\"> </span>dalla <span class=\"_ _2a\"> </span>Situazione <span class=\"_ _2a\"> </span>Patrimonial<span class=\"_ _1\"></span>e-Finanziaria Consolidata, <span class=\"_ _2\"> </span>dal <span class=\"_ _2\"> </span>Conto <span class=\"_ _2\"> </span>Economico<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>Consolidato, <span class=\"_ _2\"> </span>dal <span class=\"_ _2\"> </span>Conto <span class=\"_ _2\"> </span>Economico <span class=\"_ _2\"> </span>Complessivo<span class=\"_ _1\"></span> Consolidato, <span class=\"_ _9\"> </span>dal <span class=\"_ _9\"> </span>Rendiconto <span class=\"_ _9\"> </span>Finanziario <span class=\"_ _9\"> </span>Consolidato, <span class=\"_ _9\"> </span>dal <span class=\"_ _a\"> </span>prospetto <span class=\"_ _5\"> </span>delle <span class=\"_ _a\"> </span>variazioni <span class=\"_ _9\"> </span>del Patrimonio <span class=\"_ _3\"></span>Netto <span class=\"_ _3\"></span>consoli<span class=\"_ _1\"></span>dato, <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>sintesi <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>principi <span class=\"_ _16\"></span>contabili <span class=\"_ _3\"></span>applicati <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>Note esplicative. Relativamente <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>presentazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>ali <span class=\"_ _3\"></span>schemi <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>operate <span class=\"_ _1\"></span>le <span class=\"_ _16\"></span>seguenti <span class=\"_ _3\"></span>scelte: \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>la <span class=\"_ _17\"></span>Situazione <span class=\"_ _13\"></span>P<span class=\"_ _1\"></span>atrimoni<span class=\"_ _1\"></span>ale-Finanziaria <span class=\"_ _17\"></span>Consolidata <span class=\"_ _17\"></span>espone <span class=\"_ _17\"></span>separatamente <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>attivit\u00e0 </span>correnti e non co<span class=\"_ _1\"></span>rrenti e le passi<span class=\"_ _1\"></span>vit\u00e0 correnti e<span class=\"_ _1\"></span> non correnti<span class=\"_ _1\"></span>; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il Conte econo<span class=\"_ _1\"></span>mico consoli<span class=\"_ _1\"></span>dato \u00e8 classificato in b<span class=\"_ _1\"></span>ase alla natura dei<span class=\"_ _1\"></span> costi; </span>\u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il  Conto  econo<span class=\"_ _1\"></span>mico  complessi<span class=\"_ _1\"></span>vo  consolida<span class=\"_ _1\"></span>to,  partendo <span class=\"_ _18\"> </span>dal  risul<span class=\"_ _1\"></span>tato  d<span class=\"_ _1\"></span>ell'esercizio,<span class=\"_ _1\"></span> </span>espone l'effetto<span class=\"_ _1\"></span> degli utili e dell<span class=\"_ _1\"></span>e perdite rilevati dir<span class=\"_ _1\"></span>ettamente a pa<span class=\"_ _1\"></span>trimonio n<span class=\"_ _1\"></span>etto; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il <span class=\"_ _4\"></span>prospetto <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>variazioni <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _4\"></span>Netto <span class=\"_ _4\"></span>consolidato <span class=\"_ _4\"></span>rappresenta <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>variazioni </span>intervenute nel pe<span class=\"_ _1\"></span>riodo del<span class=\"_ _1\"></span>le singole voci che co<span class=\"_ _1\"></span>mpongono il<span class=\"_ _1\"></span> patrimonio; \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>il Rendicon<span class=\"_ _1\"></span>to finanziario consoli<span class=\"_ _1\"></span>dato \u00e8 presentato<span class=\"_ _1\"></span> utilizzando il metodo ind<span class=\"_ _1\"></span>iretto.<span class=\"ffa\"> </span></span>Il criterio <span class=\"_ _1\"></span>generale ado<span class=\"_ _1\"></span>ttato \u00e8 i<span class=\"_ _1\"></span>l costo <span class=\"_ _1\"></span>storico ad <span class=\"_ _1\"></span>ec<span class=\"_ _1\"></span>cezione del<span class=\"_ _1\"></span>le voci <span class=\"_ _1\"></span>di bil<span class=\"_ _1\"></span>ancio rilevate<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>misurate <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span><span class=\"ff8\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> in <span class=\"_ _3\"></span>base a <span class=\"_ _16\"></span>specifici IFR<span class=\"_ _1\"></span>S <span class=\"_ _3\"></span>come <span class=\"_ _1\"></span>descritto <span class=\"_ _3\"></span>nei <span class=\"_ _1\"></span>criteri <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>valutazione <span class=\"_ _3\"></span>esposti </span></span>di seguito.  Si <span class=\"_ _3\"></span>precisa, ino<span class=\"_ _1\"></span>ltre, <span class=\"_ _1\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>il termi<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>\"corrente\" s<span class=\"_ _1\"></span>'intendo<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>12 me<span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>successivi <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>data di <span class=\"_ _13\"></span>riferimento <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>p<span class=\"_ _1\"></span>resente <span class=\"_ _13\"></span>docu<span class=\"_ _1\"></span>mento, <span class=\"_ _13\"></span>mentre <span class=\"_ _17\"></span>per <span class=\"_ _13\"> </span>\"<span class=\"_ _7\"></span>non <span class=\"_ _13\"></span>cor<span class=\"_ _1\"></span>rente\" <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>period<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>oltre <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>12 <span class=\"_ _13\"></span>mesi<span class=\"_ _1\"></span> successivi la medesi<span class=\"_ _1\"></span>ma data. <span class=\"_ _2f\"> </span> Gli <span class=\"_ _4\"></span>IFRS<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>appli<span class=\"_ _1\"></span>cati <span class=\"_ _4\"></span>coe<span class=\"_ _1\"></span>rentemente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>indicazioni <span class=\"_ _7\"></span>fornite <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>\u201c<span class=\"ff1\">Conceptual </span>Framework<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>for <span class=\"_ _4\"></span>Financial <span class=\"_ _4\"></span>Reporting<span class=\"ff9\">\u201d <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono <span class=\"_ _4\"></span>verificate <span class=\"_ _4\"></span>criticit\u00e0 <span class=\"_ _17\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>abbiano <span class=\"_ _17\"></span>richiesto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>il </span>ricorso a deroghe<span class=\"_ _1\"></span> ai sensi dell<span class=\"_ _1\"></span>o IAS 1, paragra<span class=\"_ _1\"></span>fo 19. Si ricorda che la Consob<span class=\"_ _1\"></span> con Delibera n. 15519<span class=\"_ _1\"></span> del 27 lugli<span class=\"_ _1\"></span>o 2006 ha richiesto che nei citati <span class=\"_ _19\"> </span>prospetti <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>bilancio <span class=\"_ _19\"> </span>vengano <span class=\"_ _19\"> </span>evidenziate, <span class=\"_ _19\"> </span>qualora <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>importo <span class=\"_ _19\"> </span>significativo<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>sottovoci aggiuntive <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>quelle gi\u00e0<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>pecificatamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>richieste<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dallo <span class=\"_ _3\"></span>IAS 1 <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> negl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>principi<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>nternazionali al <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>evidenzi<span class=\"_ _1\"></span>are <span class=\"_ _3\"></span>distintamente <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>ammontari <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>posizioni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>delle transazioni <span class=\"_ _19\"> </span>con  pa<span class=\"_ _1\"></span>rti  co<span class=\"_ _1\"></span>rrelate, <span class=\"_ _19\"> </span>nonch\u00e9 <span class=\"_ _19\"> </span>r<span class=\"_ _7\"></span>elativa<span class=\"_ _1\"></span>mente  al<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>Conto <span class=\"_ _19\"> </span>Economico, <span class=\"_ _19\"> </span>i  co<span class=\"_ _1\"></span>mponenti positivi o negativi di<span class=\"_ _1\"></span> reddito derivan<span class=\"_ _1\"></span>ti da operazio<span class=\"_ _1\"></span>ni non ricorren<span class=\"_ _1\"></span>ti o inusuali<span class=\"_ _1\"></span>. Le attivit\u00e0 e passi<span class=\"_ _1\"></span>vit\u00e0 sono<span class=\"_ _1\"></span> esposte separatamen<span class=\"_ _1\"></span>te e senza opera<span class=\"_ _1\"></span>re comp<span class=\"_ _1\"></span>ensazioni. Il <span class=\"_ _a\"> </span>Bilancio <span class=\"_ _9\"> </span>consolidato <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _1b\"> </span>presentato <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>m<span class=\"_ _7\"></span>igliai<span class=\"_ _1\"></span>a <span class=\"_ _a\"> </span>di <span class=\"_ _1b\"> </span>Euro, <span class=\"_ _9\"> </span>valuta <span class=\"_ _9\"> </span>f<span class=\"_ _7\"></span>unzion<span class=\"_ _1\"></span>ale <span class=\"_ _a\"> </span>della Capogruppo, <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>tutti <span class=\"_ _7\"></span>i <span class=\"_ _4\"></span>val<span class=\"_ _1\"></span>ori <span class=\"_ _7\"></span>compresi <span class=\"_ _7\"></span>nelle <span class=\"_ _7\"></span>Note <span class=\"_ _7\"></span>esplicative <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>spressi <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>migliaia <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>Euro<span class=\"ls2e\">, </span>tranne quando dive<span class=\"_ _1\"></span>rsamente indicato<span class=\"_ _1\"></span>. La <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>unzionale <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>quella <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>pres<span class=\"_ _1\"></span>entazione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>l\u2019<span class=\"ff1\">Euro, <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>anche<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>la </span>valuta funzional<span class=\"_ _1\"></span>e di tutte l<span class=\"_ _1\"></span>e Societ\u00e0 incluse nel p<span class=\"_ _1\"></span>resente Bil<span class=\"_ _1\"></span>ancio consolidat<span class=\"_ _1\"></span>o. I p<span class=\"_ _1\"></span>rincipi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>criteri <span class=\"_ _1\"></span>contabi<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>applicati <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>presen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>Bilancio <span class=\"_ _3\"></span>sono confor<span class=\"_ _1\"></span>mi a<span class=\"_ _1\"></span> qu<span class=\"_ _1\"></span>elli<span class=\"_ _1\"></span> ad<span class=\"_ _1\"></span>ottati per la redazione del<span class=\"_ _1\"></span> Bilancio consol<span class=\"_ _1\"></span>idato chiuso al<span class=\"_ _1\"></span> 31 dicembre <span class=\"ls2\">2023</span>. \u00c8 <span class=\"_ _19\"> </span>presenta<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>noltre <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _15\"> </span>Bilancio <span class=\"_ _15\"> </span>d\u2019esercizio <span class=\"_ _19\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>31 <span class=\"_ _15\"> </span>dicembre <span class=\"_ _19\"> </span><span class=\"ff1 ls2\">2024<span class=\"ls0\"> <span class=\"_ _19\"> </span>della <span class=\"_ _15\"> </span>Capogruppo </span></span>Caltagirone Editore<span class=\"_ _1\"></span> SpA, predispos<span class=\"_ _1\"></span>to secondo gli<span class=\"_ _1\"></span> IFRS co<span class=\"_ _1\"></span>me sopra definiti.<span class=\"_ _3d\"> </span>Principi contabi<span class=\"_ _1\"></span>li ed e<span class=\"_ _1\"></span>mendamenti agl<span class=\"_ _1\"></span>i standard adot<span class=\"_ _1\"></span>tati dal Gruppo<span class=\"_ _1\"></span>  a)<span class=\"ls0\"> <span class=\"_ _21\"> </span>Principi Contabili in Vi<span class=\"_ _1\"></span>gore dal 1\u00b0 <span class=\"_ _1\"></span>Gennaio 2024 </span>Il <span class=\"_ _15\"> </span>seguente <span class=\"_ _15\"> </span>elenco <span class=\"_ _15\"> </span>illustra <span class=\"_ _19\"> </span>i <span class=\"_ _15\"> </span>nuovi <span class=\"_ _15\"> </span>principi <span class=\"_ _15\"> </span>contabi<span class=\"_ _1\"></span>li <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>interpret<span class=\"_ _7\"></span>azioni <span class=\"_ _15\"> </span>approvati <span class=\"_ _15\"> </span>dallo <span class=\"_ _15\"> </span>IASB,<span class=\"_ _1\"></span> omologati in Eu<span class=\"_ _1\"></span>ropa e in vigo<span class=\"_ _1\"></span>re a partire dal 1<span class=\"_ _1\"></span>\u00b0 gennaio <span class=\"ls2\">2024</span>: Omologato dal<span class=\"_ _1\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _1\"></span> IAS 7 State<span class=\"_ _1\"></span>ment of Cash Flows<span class=\"_ _1\"></span> and IFR<span class=\"_ _1\"></span>S 7 <span class=\"ls0\">Financial Instrume<span class=\"_ _1\"></span>nts: Disclosure<span class=\"_ _1\"></span>s: Supplier F<span class=\"_ _1\"></span>inance </span>Arrangements (<span class=\"_ _1\"></span>issued on 25<span class=\"_ _1\"></span> May 2023) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> IAS 1 Presenta<span class=\"_ _1\"></span>tion of F<span class=\"_ _1\"></span>inancial Statements: \u2022 Class<span class=\"_ _1\"></span>ificatio<span class=\"_ _1\"></span>n of Liabilities<span class=\"_ _1\"></span> as Current<span class=\"_ _1\"></span> or Noncurrent (iss<span class=\"_ _1\"></span>ued on 23 Ja<span class=\"_ _1\"></span>nuary 2020)<span class=\"_ _1\"></span>; \u2022 Classificati<span class=\"_ _1\"></span>on of Liabilities<span class=\"_ _1\"></span> as Current or No<span class=\"_ _1\"></span>ncurrent - Deferra<span class=\"_ _1\"></span>l of Effective Dat<span class=\"_ _1\"></span>e (issued on 15<span class=\"_ _1\"></span> July 202<span class=\"_ _1\"></span>0); and \u2022 Non<span class=\"ffb\">-current </span>Liabilities with Cove<span class=\"_ _1\"></span>nants (iss<span class=\"_ _1\"></span>ued on 31 Oct<span class=\"_ _1\"></span>ober 2022) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> IFRS 16 Leas<span class=\"_ _1\"></span>es: Lease Liabi<span class=\"_ _1\"></span>lity in a Sale and Leaseback (<span class=\"_ _1\"></span>issued on 22<span class=\"_ _1\"></span> September 2022)<span class=\"_ _1\"></span> SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2024<span class=\"_ _1\"></span> Si <span class=\"_ _17\"></span>precisa <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>'adozione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>queste <span class=\"_ _17\"></span>modifiche <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>avuto <span class=\"_ _17\"></span>impatti <span class=\"_ _17\"></span>significativi <span class=\"_ _17\"></span>sul <span class=\"_ _17\"></span>Bilancio Consolidato. b)<span class=\"ls0\"> <span class=\"_ _2\"> </span><span class=\"ff5\">Principi Contabili non <span class=\"_ _7\"></span>ancora applicabi<span class=\"_ _7\"></span>li, in quanto non om<span class=\"_ _7\"></span>ologati dall\u2019Unione <span class=\"_ _7\"></span></span>Europ<span class=\"_ _7\"></span>ea </span>oppure non ancora in v<span class=\"_ _7\"></span>igore alla data del pr<span class=\"_ _7\"></span>esente esercizio<span class=\"_ _4\"></span> Alla <span class=\"_ _1f\"> </span>data <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>approvazione <span class=\"_ _1f\"> </span>del <span class=\"_ _1f\"> </span>Bilanci<span class=\"_ _1\"></span>o <span class=\"_ _1f\"> </span>Consolidato, <span class=\"_ _1f\"> </span>i <span class=\"_ _2\"> </span>seguenti <span class=\"_ _1f\"> </span>princi<span class=\"_ _1\"></span>pi <span class=\"_ _1f\"> </span>contabili <span class=\"_ _1f\"> </span>ed emendamenti non sono <span class=\"_ _7\"></span>ancora <span class=\"_ _7\"></span>stati omologati dall'UE <span class=\"_ _7\"></span>oppure non <span class=\"_ _7\"></span>sono ancora <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>vigo<span class=\"_ _1\"></span>re <span class=\"_ _7\"></span>alla<span class=\"_ _1\"></span> data del presen<span class=\"_ _1\"></span>te esercizi<span class=\"_ _1\"></span>o: Omologato dal<span class=\"_ _1\"></span>l'UE Data di efficacia Amendments to<span class=\"_ _1\"></span> IAS 21 The <span class=\"_ _1\"></span>Effects of Changes<span class=\"_ _1\"></span> in Foreign<span class=\"_ _1\"></span> Exchange Rat<span class=\"_ _1\"></span>es: Lack of Excha<span class=\"_ _1\"></span>ngeability (<span class=\"_ _1\"></span>issued on 15<span class=\"_ _1\"></span> August 2023) SI<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2025<span class=\"_ _1\"></span> IFRS 19 Subsidiar<span class=\"_ _1\"></span>ies without <span class=\"_ _1\"></span>Public Accounta<span class=\"_ _1\"></span>bility: Disclosures (iss<span class=\"_ _1\"></span>ued on 9 May<span class=\"_ _1\"></span> 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2027<span class=\"_ _1\"></span> IFRS 18 Present<span class=\"_ _1\"></span>ation and Disc<span class=\"_ _1\"></span>losure in Financia<span class=\"_ _1\"></span>l Statements (issue<span class=\"_ _1\"></span>d on 9 Apri<span class=\"_ _1\"></span>l 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2027<span class=\"_ _1\"></span> Contracts Re<span class=\"_ _1\"></span>ferencing Nature-de<span class=\"_ _1\"></span>pendent Electric<span class=\"_ _1\"></span>ity <span class=\"ff11\">\u2013</span> Amendments to<span class=\"_ _1\"></span> IFRS 9 and<span class=\"_ _1\"></span> IFRS 7 (issued <span class=\"_ _1\"></span>on 18 December 2024)<span class=\"_ _1\"></span> NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _1\"></span> Annual Improve<span class=\"_ _1\"></span>ments Volu<span class=\"_ _1\"></span>me 11 (issued <span class=\"_ _1\"></span>on 18 July 202<span class=\"_ _1\"></span>4) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _1\"></span> Amendments to<span class=\"_ _1\"></span> the Classificat<span class=\"_ _1\"></span>ion and Measu<span class=\"_ _1\"></span>rement of Financial Instru<span class=\"_ _1\"></span>ments <span class=\"ff11\">\u2013</span> Amend<span class=\"_ _1\"></span>ments to IFR<span class=\"_ _1\"></span>S 9 and IFR<span class=\"_ _1\"></span>S 7 (issued on 30<span class=\"_ _1\"></span> May 2024) NO<span class=\"ls0\"> </span>Esercizi che ini<span class=\"_ _1\"></span>ziano a partire dal<span class=\"_ _1\"></span> 1\u00b0 gennaio 2026<span class=\"_ _3d\"> </span>Si precisa che gli<span class=\"_ _1\"></span> amministratori <span class=\"_ _1\"></span>stanno valutando<span class=\"_ _1\"></span> gli effetti<span class=\"_ _1\"></span> che potenzialm<span class=\"_ _1\"></span>ente l\u2019applicazi<span class=\"_ _1\"></span>one dei suddetti principi<span class=\"_ _1\"></span> contabili<span class=\"_ _1\"></span> potrebbero avere su<span class=\"_ _1\"></span>i bilanci del<span class=\"_ _1\"></span>la Societ\u00e0. Criteri di consolidamento Area di Consolidamento<span class=\"ff1 fs7\"> </span>L\u2019area <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>consolidament<span class=\"_ _1\"></span>o<span class=\"ff1\">, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>ha <span class=\"_ _17\"></span>subi<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>variazi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>rispetto <span class=\"_ _4\"></span>allo <span class=\"_ _4\"></span>scorso <span class=\"_ _4\"></span>esercizio, </span>include <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>Capogruppo <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>tutte <span class=\"_ _13\"> </span>le <span class=\"_ _15\"> </span>Socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>controllate, <span class=\"_ _13\"></span>direttamente <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span>indirettamente<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>dalla stessa (di segui<span class=\"_ _1\"></span>to anche il<span class=\"_ _1\"></span> \u201cGruppo\u201d).<span class=\"ff1\"> </span>L\u2019elenco dell<span class=\"_ _1\"></span>e Societ\u00e0 controllate incl<span class=\"_ _1\"></span>use nell<span class=\"_ _1\"></span>\u2019area di consolidamen<span class=\"_ _1\"></span>to \u00e8 il s<span class=\"_ _1\"></span>eguente:<span class=\"ff1\"> </span><table class=\"s w20d h15d\" id=\"_330dcb5f-056e-4c1c-8201-b96660a8fd97\"><tr><td></td><td class=\"c x188 y1007 w8a h13\"><div class=\"t m0 x54 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Sede </div></td><td class=\"c x189 y1007 w8b h13\"><div class=\"t m0 x50 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls8\">2024</span> </div></td><td class=\"c x18a y1007 w8c h13\"><div class=\"t m0 x50 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.<span class=\"ls8\">2023</span> </div></td><td class=\"c x18b y1007 w8d h13\"><div class=\"t m0 x2b ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0 svolta<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x18c y1008 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Caltagirone Edi<span class=\"_ _1\"></span>tore SpA </div></td><td class=\"c x188 y1008 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1008 w8b h13\"><div class=\"t m0 x21 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Capogrup<span class=\"_ _1\"></span>po </div></td><td class=\"c x18a y1008 w8c h13\"><div class=\"t m0 x21 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Capogrup<span class=\"_ _1\"></span>po </div></td><td class=\"c x18b y1008 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">finanziaria </div></td></tr><tr><td class=\"c x18c y1009 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Messaggero Sp<span class=\"_ _1\"></span>A <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1009 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1009 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1009 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1009 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100a w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Mattino SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x188 y100a w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100a w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100a w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100a w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100b w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Piemme SpA  </div></td><td class=\"c x188 y100b w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100b w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100b w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100b w8d h13\"><div class=\"t m0 x28 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">pubblicitaria </div></td></tr><tr><td class=\"c x18c y100c w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Leggo S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y100c w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100c w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100c w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100c w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100d w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Finced Srl </div></td><td class=\"c x188 y100d w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100d w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100d w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100d w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">finanziaria </div></td></tr><tr><td class=\"c x18c y100e w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Ced Digital &amp; Servi<span class=\"_ _1\"></span>zi Srl </div></td><td class=\"c x188 y100e w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100e w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100e w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100e w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y100f w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _1\"></span> S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y100f w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y100f w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y100f w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y100f w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1010 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Quotidiano di Puglia<span class=\"_ _1\"></span> S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y1010 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1010 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1010 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1010 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1011 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Il Gazzettino Sp<span class=\"_ _1\"></span>A </div></td><td class=\"c x188 y1011 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1011 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1011 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1011 w8d h13\"><div class=\"t m0 x55 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">editoriale </div></td></tr><tr><td class=\"c x18c y1012 w89 hc6\"><div class=\"t m0 xbb hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Vene<span class=\"_ _1\"></span>zia S<span class=\"ls30\">rl</span> </div></td><td class=\"c x188 y1012 w8a hc6\"><div class=\"t m0 x2b hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1012 w8b hc6\"><div class=\"t m0 x3a hb y3ba ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1012 w8c hc6\"><div class=\"t m0 x3a hb y3ba ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1012 w8d hc6\"><div class=\"t m0 x73 hb y3ba ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1013 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Imprese Tipografi<span class=\"_ _1\"></span>che Venete <span class=\"_ _1\"></span>S<span class=\"ls30\">rl</span> <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1013 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1013 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1013 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1013 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1014 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">P.I.M. Srl <span class=\"ff8\"> </span> </div></td><td class=\"c x188 y1014 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1014 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1014 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1014 w8d h13\"><div class=\"t m0 x28 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">pubblicitaria </div></td></tr><tr><td class=\"c x18c y1015 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Servizi Italia 15 <span class=\"_ _1\"></span>Srl </div></td><td class=\"c x188 y1015 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1015 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1015 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1015 w8d h13\"><div class=\"t m0 x71 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">servizi </div></td></tr><tr><td class=\"c x18c y1016 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Roma 2015<span class=\"_ _1\"></span> Srl </div></td><td class=\"c x188 y1016 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1016 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1016 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1016 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr><tr><td class=\"c x18c y1017 w89 h13\"><div class=\"t m0 xbb hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Stampa Napoli 201<span class=\"_ _1\"></span>5 Srl </div></td><td class=\"c x188 y1017 w8a h13\"><div class=\"t m0 x2b hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Roma </div></td><td class=\"c x189 y1017 w8b h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18a y1017 w8c h13\"><div class=\"t m0 x3a hb y25f ff1 fs5 fc0 sc0 ls8 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x18b y1017 w8d h13\"><div class=\"t m0 x73 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">tipografica </div></td></tr></table>Per <span class=\"_ _17\"></span>l'elenco <span class=\"_ _4\"></span>delle <span class=\"_ _17\"></span>partec<span class=\"_ _1\"></span>ipazioni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>incluse <span class=\"_ _4\"></span>nell'area <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>consolidamento <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>relativa modalit\u00e0 <span class=\"_ _3\"></span>di con<span class=\"_ _1\"></span>solida<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>fa <span class=\"_ _1\"></span>riferimen<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>prospetto <span class=\"_ _3\"></span>allegato <span class=\"_ _3\"></span>alla p<span class=\"_ _1\"></span>resente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Nota <span class=\"_ _1\"></span>(prospe<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> ex art.38 del D.Lg<span class=\"_ _1\"></span>s n. 127/1991).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "Societ\u00e0 controllate Per <span class=\"_ _19\"> </span>societ\u00e0 <span class=\"_ _19\"> </span>controllate <span class=\"_ _15\"> </span>si <span class=\"_ _19\"> </span>intendono <span class=\"_ _19\"> </span>tutte <span class=\"_ _19\"> </span>le <span class=\"_ _19\"> </span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _18\"> </span>su <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>Gruppo <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _18\"> </span>esposto <span class=\"_ _19\"> </span>a<span class=\"_ _1\"></span> rendimenti <span class=\"_ _13\"></span>va<span class=\"_ _1\"></span>riabili<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>d<span class=\"_ _1\"></span>etiene <span class=\"_ _13\"></span>diri<span class=\"_ _1\"></span>tti <span class=\"_ _13\"></span>su <span class=\"_ _17\"></span>t<span class=\"_ _7\"></span>ali <span class=\"_ _17\"></span>rendimenti, <span class=\"_ _13\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>dal <span class=\"_ _17\"></span>proprio <span class=\"_ _13\"></span>rapporto <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>le stesse <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>contempo <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>la capaci<span class=\"_ _1\"></span>t\u00e0 di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>incidere <span class=\"_ _3\"></span>su tali<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rendimenti <span class=\"_ _3\"></span>esercitando <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>proprio potere<span class=\"_ _3d\"> </span>su tali entit\u00e0. Nel valutare l'esistenza del controllo si prendono in considerazi<span class=\"_ _1\"></span>one anche i diritti di voto potenziali<span class=\"_ _1\"></span>.  Le societ<span class=\"ls2\">\u00e0 <span class=\"_ _7\"></span></span>controllate sono consolida<span class=\"_ _1\"></span>te a <span class=\"_ _7\"></span>partire dalla data in cui <span class=\"_ _7\"></span>si assume i<span class=\"_ _7\"></span>l contr<span class=\"_ _7\"></span>oll<span class=\"_ _1\"></span>o fino al momento in <span class=\"_ _1\"></span>cui tale control<span class=\"_ _1\"></span>lo cessa di esist<span class=\"_ _1\"></span>ere.  I <span class=\"_ _7\"></span>bilanci oggetto di <span class=\"_ _7\"></span>consolidamento sono redatti <span class=\"_ _7\"></span>al 31 <span class=\"_ _7\"></span>dicembre, data <span class=\"_ _7\"></span>di riferimento del Bilancio <span class=\"_ _7\"></span>consolida<span class=\"_ _1\"></span>to, <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>generalmente <span class=\"_ _7\"></span>quelli <span class=\"_ _7\"></span>appositamente <span class=\"_ _7\"></span>predispo<span class=\"_ _1\"></span>sti <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>approvati <span class=\"_ _7\"></span>dagli Organi <span class=\"_ _13\"></span>Amministrativi <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>singole <span class=\"_ _13\"></span>societ\u00e0, <span class=\"_ _13\"> </span>opportunamente <span class=\"_ _13\"></span>rettificati,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ove <span class=\"_ _15\"> </span>necessario, <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r uniformarli ai princi<span class=\"_ _1\"></span>pi contabil<span class=\"_ _1\"></span>i della Capogruppo<span class=\"_ _1\"></span>.  Non <span class=\"_ _13\"></span>sono <span class=\"_ _17\"></span>incluse <span class=\"_ _13\"></span>nel <span class=\"_ _17\"></span>Bilancio <span class=\"_ _13\"></span>consolidato <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>controllate <span class=\"_ _13\"></span>inattive <span class=\"_ _13\"></span>o <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>generano <span class=\"_ _17\"></span>un volume di affari non si<span class=\"_ _1\"></span>gnificativo, in quanto la Ioro<span class=\"_ _1\"></span> incidenza sui<span class=\"_ _1\"></span> valori del Bilanci<span class=\"_ _1\"></span>o consolidato del <span class=\"_ _17\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>ril<span class=\"_ _1\"></span>evante. <span class=\"_ _4\"></span>Le <span class=\"_ _17\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>controll<span class=\"_ _1\"></span>ate <span class=\"_ _17\"></span>escl<span class=\"_ _1\"></span>use <span class=\"_ _4\"></span>dall'area <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>conso<span class=\"_ _1\"></span>lidamento <span class=\"_ _4\"></span>sono valutate al <span class=\"ff8\">fair value<span class=\"_ _1\"></span><span class=\"ff1\">. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "Aggregazioni di impresa Le  aggregazioni  aziendali  sono  rilevate  secondo  il <span class=\"_ _5\"> </span>metodo  dell\u2019acquisizi<span class=\"_ _1\"></span>one  (<span class=\"_ _7\"></span><span class=\"ff8\">acquisition </span>method<span class=\"ff1\">). Secondo <span class=\"_ _1\"></span>tale metodo:<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>  </span>i.<span class=\"ls0\"> <span class=\"_ _32\"> </span><span class=\"ff9\">il <span class=\"_ _16\"></span>corrispettivo <span class=\"_ _3\"></span>trasferito <span class=\"_ _16\"></span>in <span class=\"_ _16\"></span>un\u2019aggregazione <span class=\"_ _16\"></span>aziendale <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _3\"></span>valutato <span class=\"_ _16\"></span>al <span class=\"_ _3\"></span><span class=\"ff8\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\">, <span class=\"_ _16\"></span>calcolato </span></span></span></span>come <span class=\"_ _13\"></span>la <span class=\"_ _17\"></span>somma <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">fair <span class=\"_ _13\"></span>value<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _13\"></span>delle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>trasf<span class=\"_ _1\"></span>erite <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>delle <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _13\"></span>assunte <span class=\"_ _17\"></span>dal </span></span>Gruppo <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>degli<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>strumenti <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>capitale <span class=\"_ _4\"></span>emessi <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cambio <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> controllo <span class=\"_ _7\"></span>dell\u2019impresa <span class=\"_ _7\"></span>acquisita. <span class=\"_ _7\"></span>Gli <span class=\"_ _7\"></span>oneri <span class=\"_ _7\"></span>accessori <span class=\"_ _7\"></span>alla <span class=\"_ _4\"></span>transazione sono <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ilevati <span class=\"_ _7\"></span>nel Conto Economi<span class=\"_ _1\"></span>co nel momento in cui<span class=\"_ _1\"></span> sono soste<span class=\"_ _1\"></span>nuti; ii.<span class=\"ls0\"> <span class=\"_ _32\"> </span>alla <span class=\"_ _7\"></span>data di <span class=\"_ _7\"></span>acquisizione, le <span class=\"_ _7\"></span>attivit\u00e0 identificabili acquisite <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>le passivit\u00e0 <span class=\"_ _7\"></span>assun<span class=\"_ _1\"></span>te <span class=\"_ _7\"></span>sono<span class=\"_ _1\"></span> </span>rilevate <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value</span> <span class=\"_ _4\"></span><span class=\"ff9\">alla <span class=\"_ _7\"></span>data <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>acqui<span class=\"_ _1\"></span>sizione; <span class=\"_ _7\"></span>costituiscono <span class=\"_ _7\"></span>un\u2019eccezione <span class=\"_ _7\"></span>le <span class=\"_ _4\"></span>impos<span class=\"_ _1\"></span>te </span>differite <span class=\"_ _7\"></span>attive <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>passive, le <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>ssivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>benefici <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>dipendenti, <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>passivit\u00e0 o <span class=\"_ _4\"></span>strumenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>capitale <span class=\"_ _7\"></span>relativi <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pagamenti <span class=\"_ _4\"></span>basa<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>azioni <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>\u2019impresa <span class=\"_ _4\"></span>acquisi<span class=\"_ _1\"></span>ta <span class=\"_ _4\"></span>o pagamenti <span class=\"_ _19\"> </span>basati <span class=\"_ _18\"> </span>su <span class=\"_ _19\"> </span>azioni <span class=\"_ _19\"> </span>relativi  al<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _19\"> </span>emessi <span class=\"_ _19\"> </span>in <span class=\"_ _18\"> </span>sostituzione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>contratti dell\u2019i<span class=\"_ _1\"></span>mpresa <span class=\"_ _19\"> </span>acquisi<span class=\"_ _1\"></span>ta, <span class=\"_ _19\"> </span>e<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>(<span class=\"_ _7\"></span>o <span class=\"_ _15\"> </span>gruppi <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>e <span class=\"_ _19\"> </span>passivit<span class=\"ff1\">\u00e0) <span class=\"_ _19\"> </span>dest<span class=\"_ _1\"></span>inate <span class=\"_ _15\"> </span>alla </span>vendita, che sono<span class=\"_ _1\"></span> invece valutate<span class=\"_ _1\"></span> secondo il loro <span class=\"_ _1\"></span>principio di riferi<span class=\"_ _1\"></span>mento; iii.<span class=\"ls0\"> <span class=\"_ _32\"> </span><span class=\"ff9\">l\u2019avviamento <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>determi<span class=\"_ _1\"></span>nato <span class=\"_ _7\"></span>come <span class=\"_ _7\"></span>l\u2019eccedenza<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>tra la <span class=\"_ _7\"></span>somma <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>corrispet<span class=\"_ _1\"></span>tivi <span class=\"_ _7\"></span>trasferiti<span class=\"_ _1\"></span> </span></span>nell\u2019aggregazi<span class=\"_ _1\"></span>one <span class=\"_ _1b\"> </span>aziendale, <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>del <span class=\"_ _1b\"> </span>Patrimonio <span class=\"_ _14\"> </span>Netto <span class=\"_ _1b\"> </span>di <span class=\"_ _14\"> </span>pertinenza <span class=\"_ _1b\"> </span>di interessenze <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>te<span class=\"_ _1\"></span>rzi <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value</span> <span class=\"_ _4\"></span><span class=\"ff9\">dell<span class=\"_ _1\"></span>\u2019eventuale <span class=\"_ _7\"></span>partecipazione <span class=\"_ _7\"></span>precedentement<span class=\"_ _1\"></span>e </span>detenuta <span class=\"_ _13\"></span>ne<span class=\"_ _1\"></span>ll\u2019impresa <span class=\"_ _17\"></span>acquisita <span class=\"_ _13\"> </span>rispet<span class=\"_ _1\"></span>to <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value<span class=\"ff1\"> <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>ne<span class=\"_ _1\"></span>tte <span class=\"_ _17\"></span>acquisite <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span> </span></span>passivit\u00e0 assunte alla data di <span class=\"_ _7\"></span>acquisizione. Se il valore delle attivit\u00e0 nette acquisite e passivit\u00e0 <span class=\"_ _3\"></span>assunte <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>acquisizione <span class=\"_ _1\"></span>eccede <span class=\"_ _16\"></span>la somma <span class=\"_ _3\"></span>dei <span class=\"_ _1\"></span>corrispe<span class=\"_ _1\"></span>ttivi <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>rasferiti,<span class=\"_ _1\"></span> del <span class=\"_ _7\"></span>valore <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Patrimonio <span class=\"_ _7\"></span>Netto <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>pertinenza <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>interessenze <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>terzi <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _4\"></span>value</span> dell\u2019eventual<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>partecipazione <span class=\"_ _7\"></span>precedentemente<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>detenuta <span class=\"_ _7\"></span>nell\u2019impresa<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>acquisita, <span class=\"_ _7\"></span>tale eccedenza <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _3\"></span>rilevata <span class=\"_ _3\"></span>immedi<span class=\"_ _1\"></span>atamente <span class=\"_ _3\"></span>nel <span class=\"_ _16\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _16\"></span>come <span class=\"_ _3\"></span>provento<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>derivante<span class=\"_ _1\"></span> dalla transazione <span class=\"_ _1\"></span>conclusa; iv. <span class=\"_ _32\"> </span>eventuali <span class=\"_ _4\"></span>corrispettivi <span class=\"_ _17\"></span>sottoposti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>condi<span class=\"_ _1\"></span>zione <span class=\"_ _17\"></span>previsti <span class=\"_ _17\"></span>dal<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>contrat<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>aggregazi<span class=\"_ _1\"></span>one aziendale sono valutati <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _7\"></span>alla data di acquisizione ed <span class=\"_ _7\"></span>inclusi<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>nel valore <span class=\"_ _7\"></span>dei<span class=\"_ _1\"></span> </span></span>corrispettivi <span class=\"_ _2\"> </span>trasfe<span class=\"_ _1\"></span>riti <span class=\"_ _2\"> </span>nell<span class=\"_ _1\"></span>\u2019aggregazione <span class=\"_ _2\"> </span>azien<span class=\"_ _1\"></span>dale <span class=\"_ _2\"> </span>ai <span class=\"_ _2\"> </span>fini <span class=\"_ _2\"> </span>della <span class=\"_ _2\"> </span>determina<span class=\"_ _1\"></span>zione dell\u2019avvi<span class=\"_ _1\"></span>amento.<span class=\"ff1\"> </span>Nel <span class=\"_ _15\"> </span>caso <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>aggregazi<span class=\"_ _1\"></span>oni <span class=\"_ _15\"> </span>aziendali<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>avvenute <span class=\"_ _19\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _15\"> </span>fasi, <span class=\"_ _19\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>partecipazione <span class=\"_ _15\"> </span>precedentemen<span class=\"_ _1\"></span>te detenuta <span class=\"_ _7\"></span>nell\u2019<span class=\"_ _1\"></span>impresa <span class=\"_ _7\"></span>acqui<span class=\"_ _1\"></span>sita <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>rivalutata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value<span class=\"ff1\"> <span class=\"_ _7\"></span>alla <span class=\"_ _7\"></span>data di <span class=\"_ _7\"></span>acquisizion<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>controllo </span></span>e <span class=\"_ _3\"></span>l\u2019eventuale <span class=\"_ _3\"></span>utile <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>perdita <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>ne <span class=\"_ _1\"></span>consegue<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00e8 ril<span class=\"_ _1\"></span>evata <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>Conto <span class=\"_ _3\"></span>Economico. <span class=\"_ _3\"></span>Se <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>valori <span class=\"_ _3\"></span>iniziali di <span class=\"_ _5\"> </span>un\u2019aggregazione <span class=\"_ _9\"> </span>aziendale <span class=\"_ _5\"> </span>sono <span class=\"_ _9\"> </span>incomple<span class=\"_ _1\"></span>ti <span class=\"_ _9\"> </span>alla <span class=\"_ _5\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _5\"> </span>chiusura <span class=\"_ _9\"> </span>del <span class=\"_ _5\"> </span>bilancio <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>cui l\u2019aggregazion<span class=\"_ _1\"></span>e aziendale \u00e8 av<span class=\"ff1\">venuta<span class=\"_ _1\"></span>, il Gruppo<span class=\"_ _1\"></span> riporta nel prop<span class=\"_ _1\"></span>rio Bilanci<span class=\"_ _1\"></span>o consolidato i<span class=\"_ _1\"></span> valori<span class=\"_ _3d\"> </span></span><span class=\"ff1\"> </span>provvisori degli <span class=\"_ _7\"></span>elementi per <span class=\"_ _7\"></span>cui non <span class=\"_ _7\"></span>pu\u00f2 <span class=\"_ _7\"></span>essere conclusa la <span class=\"_ _7\"></span>rilevazione. <span class=\"_ _7\"></span>Tal<span class=\"_ _1\"></span>i valori <span class=\"_ _7\"></span>provvisori sono <span class=\"_ _7\"></span>rettificati <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>period<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>misura<span class=\"_ _1\"></span>zione <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>ten<span class=\"_ _1\"></span>ere <span class=\"_ _7\"></span>conto <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>nuove <span class=\"_ _7\"></span>informazioni <span class=\"_ _7\"></span>ottenute su <span class=\"_ _1\"></span>fatti <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>circostanze <span class=\"_ _3\"></span>esistenti <span class=\"_ _1\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>data<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>acquisizione <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>note, <span class=\"_ _1\"></span>avrebb<span class=\"_ _1\"></span>ero <span class=\"_ _1\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>effetti <span class=\"_ _3\"></span>sul valore delle attivi<span class=\"_ _1\"></span>t\u00e0 e passivi<span class=\"_ _1\"></span>t\u00e0 riconosciute a<span class=\"_ _1\"></span> tale data. Nell\u2019ambi<span class=\"_ _1\"></span>to del passag<span class=\"_ _1\"></span>gio agli<span class=\"_ _1\"></span> IFRS, il<span class=\"_ _1\"></span> Gruppo <span class=\"_ _1\"></span>ha deci<span class=\"_ _1\"></span>so di ri<span class=\"_ _1\"></span>determina<span class=\"_ _1\"></span>re solo <span class=\"_ _1\"></span>le aggregazi<span class=\"_ _1\"></span>oni aziendali avvenu<span class=\"_ _1\"></span>te successivamente<span class=\"_ _1\"></span> al 1 gennai<span class=\"_ _3\"></span>o 2004. Per le acquisizioni<span class=\"_ _1\"></span> avvenute prima di<span class=\"_ _1\"></span> tale <span class=\"_ _15\"> </span>data, <span class=\"_ _13\"> </span>l\u2019avviamento <span class=\"_ _13\"> </span>corr<span class=\"_ _7\"></span>isponde<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>all\u2019importo <span class=\"_ _13\"> </span>contabilizzato <span class=\"_ _15\"> </span>second<span class=\"ff1\">o <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>preceden<span class=\"_ _1\"></span>ti <span class=\"_ _15\"> </span>principi </span>contabili (Principi<span class=\"_ _1\"></span> Contabil<span class=\"_ _1\"></span>i Italiani). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "Criteri di valutazione Attivit\u00e0 immateriali a vita definita Le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>immateriali <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>costituite <span class=\"_ _1f\"> </span>da <span class=\"_ _1f\"> </span>elementi <span class=\"_ _1f\"> </span>non <span class=\"_ _1f\"> </span>monetari, <span class=\"_ _1f\"> </span>chiaramente<span class=\"_ _1\"></span> identificabili<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>privi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>consistenza <span class=\"_ _16\"></span>fisica, <span class=\"_ _16\"></span>controllabil<span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>ed <span class=\"_ _3\"></span>atti <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>generare <span class=\"_ _16\"></span>benefici <span class=\"_ _16\"></span>economici <span class=\"_ _16\"></span>futuri. Le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>vita <span class=\"_ _7\"></span>definita, rappresentate <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>diritti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>breve<span class=\"_ _1\"></span>tto <span class=\"_ _7\"></span>industriale e <span class=\"_ _7\"></span>di utilizzazione <span class=\"_ _7\"></span>delle <span class=\"_ _7\"></span>opere <span class=\"_ _7\"></span>d\u2019ingegno, <span class=\"_ _7\"></span>concessioni, <span class=\"_ _4\"></span>li<span class=\"_ _1\"></span>cenze, <span class=\"_ _7\"></span>marchi <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>diritti <span class=\"_ _7\"></span>simili <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>dai <span class=\"_ _4\"></span>software,<span class=\"_ _1\"></span> sono <span class=\"_ _13\"> </span>r<span class=\"_ _7\"></span>ilevate <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>costo, <span class=\"_ _13\"></span>comprensivo <span class=\"_ _13\"></span>dei <span class=\"_ _15\"> </span>costi <span class=\"_ _13\"></span>accessori <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>diretta <span class=\"_ _15\"> </span>imputazion<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>necessari <span class=\"_ _13\"></span>a rendere le attivi<span class=\"_ _1\"></span>t\u00e0 disponibi<span class=\"_ _1\"></span>li all\u2019uso. <span class=\"ff1\"> </span>Per ciascuna attivit\u00e0 imm<span class=\"_ _1\"></span>ateriale al momento di prima rilevazi<span class=\"_ _1\"></span>one viene determinata la<span class=\"_ _1\"></span> vita util<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>che, <span class=\"_ _1\"></span>s<span class=\"_ _1\"></span>ulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un'analisi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>fattori<span class=\"_ _1\"></span> ril<span class=\"_ _1\"></span>evanti, <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>prevedibi<span class=\"_ _1\"></span>le limite al periodo in cui <span class=\"_ _1\"></span>ci si attende<span class=\"_ _1\"></span> che si generer<span class=\"_ _1\"></span>anno flussi di cas<span class=\"_ _1\"></span>sa in entrata per il Gruppo, l'attivit\u00e0  immateriale  viene <span class=\"_ _5\"> </span>considerata  a <span class=\"_ _5\"> </span>vita  utile <span class=\"_ _5\"> </span>indefinita.  La <span class=\"_ _5\"> </span>stima <span class=\"_ _5\"> </span>della  vita <span class=\"_ _5\"> </span>utile <span class=\"_ _5\"> </span>e riesaminata  con  periodicit\u00e0 <span class=\"_ _5\"> </span>annuale  ed <span class=\"_ _5\"> </span>eventuali<span class=\"_ _1\"></span>  cambiamenti, <span class=\"_ _5\"> </span>laddove  necessari,  sono apportati <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>applicazi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>prospe<span class=\"_ _1\"></span>ttica<span class=\"ls3\">. <span class=\"_ _13\"></span></span>Le <span class=\"_ _13\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _13\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>sono <span class=\"_ _17\"></span>eliminate <span class=\"_ _13\"></span>dal <span class=\"_ _17\"></span>bilancio <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span> momento dell<span class=\"_ _1\"></span>a vendita o<span class=\"_ _1\"></span> quando non<span class=\"_ _1\"></span> sussistono b<span class=\"_ _1\"></span>enefici economi<span class=\"_ _1\"></span>ci futuri a<span class=\"_ _1\"></span>ttesi dal loro<span class=\"_ _1\"></span> uso e l'eventuale <span class=\"_ _17\"></span>perdita <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>utile <span class=\"_ _17\"></span>(calcolata <span class=\"_ _17\"></span>come <span class=\"_ _17\"></span>diffe<span class=\"_ _1\"></span>renza <span class=\"_ _17\"></span>tra <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cessione <span class=\"_ _17\"></span>ed <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di carico) viene rilevata<span class=\"_ _1\"></span> a conto econo<span class=\"_ _1\"></span>mico nell'ann<span class=\"_ _1\"></span>o della suddet<span class=\"_ _1\"></span>ta eliminazi<span class=\"_ _1\"></span>one. Le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>aventi <span class=\"_ _5\"> </span>vita <span class=\"_ _5\"> </span>utile <span class=\"_ _5\"> </span>def<span class=\"_ _7\"></span>inita<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>sono <span class=\"_ _9\"> </span>esposte <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>netto  dei <span class=\"_ _9\"> </span>relativi ammortamen<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>accumula<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span>ventuali <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>dete<span class=\"_ _1\"></span>rminate <span class=\"_ _13\"></span>se<span class=\"_ _1\"></span>condo <span class=\"_ _13\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>modalit\u00e0 descritte <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"> </span>seguito. <span class=\"_ _15\"> </span>L\u2019ammorta<span class=\"_ _1\"></span>mento <span class=\"_ _13\"> </span>ha <span class=\"_ _15\"> </span>inizio <span class=\"_ _13\"> </span>quando <span class=\"_ _13\"> </span>l\u2019attivit\u00e0 <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _15\"> </span>disponi<span class=\"_ _1\"></span>bile <span class=\"_ _13\"> </span>a<span class=\"_ _7\"></span>ll\u2019uso <span class=\"_ _13\"> </span>ed <span class=\"_ _15\"> </span>\u00e8 ripartito <span class=\"_ _17\"></span>sistematicament<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>relazione <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>esidua <span class=\"_ _17\"></span>possibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>util<span class=\"_ _1\"></span>izzazione <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>stessa <span class=\"_ _17\"></span>e cio\u00e8 sulla base della vita utile. <span class=\"_ _7\"></span>Nell\u2019ese<span class=\"_ _1\"></span>rcizio in cui l\u2019attivit\u00e0 immateriale diviene disponibil<span class=\"_ _1\"></span>e per l\u2019uso l\u2019ammortamento \u00e8 <span class=\"_ _7\"></span>determinato tenendo <span class=\"_ _7\"></span>c<span class=\"ff1\">onto <span class=\"_ _7\"></span>del momento effettivo in <span class=\"_ _7\"></span>cui <span class=\"_ _7\"></span>la condizione </span>si manifesta.  Di <span class=\"ls0\">seguito la tabella con l<span class=\"_ _1\"></span>e aliquote medi<span class=\"_ _1\"></span>e di ammortamento<span class=\"_ _1\"></span>: </span><table class=\"s w20e h15e\" id=\"_989d4393-4eb9-4803-a6b3-84b3ff064300\"><tr><td class=\"c x18e y1018 w8f h13\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Categoria </div></td><td class=\"c x18f y1018 w90 h13\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Aliquota media<span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x18e y1019 w8f h13\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Costi di sviluppo<span class=\"_ _1\"></span> </div></td><td class=\"c x18f y1019 w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">20,0% </div></td></tr><tr><td class=\"c x18e y101a w8f h13\"><div class=\"t m0 xf hb y25f ff9 fs5 fc0 sc0 ls0 ws0\">Dir. di brev. ind.<span class=\"_ _1\"></span> e dir. util. ope<span class=\"_ _1\"></span>re d\u2019inge<span class=\"_ _1\"></span>gno<span class=\"ff1\"> </span></div></td><td class=\"c x18f y101a w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">26,5% </div></td></tr><tr><td class=\"c x18e y101b w8f h13\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Marchi, conce<span class=\"_ _1\"></span>ssioni e licenze </div></td><td class=\"c x18f y101b w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">10,0% </div></td></tr><tr><td class=\"c x18e y101c w8f h13\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x18f y101c w90 h13\"><div class=\"t m0 xc1 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">28,0% </div></td></tr></table>Attivit\u00e0 immateriali a vita indefinita Testate Editoriali Le <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>imma<span class=\"_ _1\"></span>teriali <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _13\"></span>indefinita <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>quelle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>quali, <span class=\"_ _17\"></span>sulla <span class=\"_ _17\"></span>base <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> un\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>utti <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>at<span class=\"_ _1\"></span>tori <span class=\"_ _1\"></span>rilevanti, <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>c\u2019\u00e8 <span class=\"_ _3\"></span>un p<span class=\"_ _1\"></span>revedibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limite <span class=\"_ _3\"></span>al pe<span class=\"_ _1\"></span>riodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>ci <span class=\"_ _3\"></span>si attende <span class=\"_ _3\"></span>che si genereranno flussi <span class=\"_ _7\"></span>di cassa <span class=\"_ _7\"></span>in entrata per <span class=\"_ _7\"></span>il Gruppo. <span class=\"_ _7\"></span>Le Testate Editoriali sono considerate attivit\u00e0 a vita u<span class=\"_ _1\"></span>tile indefinita. Le <span class=\"_ _4\"></span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>indefinita <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>inizi<span class=\"_ _1\"></span>almente <span class=\"_ _4\"></span>rilevate <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>acqui<span class=\"_ _1\"></span>sto, determinato <span class=\"_ _7\"></span>secondo <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>stesse <span class=\"_ _7\"></span>modalit\u00e0 <span class=\"_ _4\"></span>indi<span class=\"_ _1\"></span>cate <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>vita <span class=\"_ _7\"></span>definita, <span class=\"_ _7\"></span>ma successivamente <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>ammortizzate<span class=\"ls6\">, <span class=\"_ _3\"></span><span class=\"ls0\">bens\u00ec <span class=\"_ _1\"></span>sogge<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>annualmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>piu <span class=\"_ _1\"></span>frequentemente,<span class=\"_ _1\"></span> </span></span>se <span class=\"_ _7\"></span>specifici <span class=\"_ _7\"></span>eventi <span class=\"_ _7\"></span>indicano <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>possibili<span class=\"_ _1\"></span>t<span class=\"ls2\">\u00e0 <span class=\"_ _4\"></span></span>che <span class=\"_ _7\"></span>abbiano <span class=\"_ _7\"></span>subito <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>valore, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>verifiche finalizzate <span class=\"_ _15\"> </span>ad <span class=\"_ _13\"></span>accertare <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>loro <span class=\"_ _15\"> </span>valore <span class=\"_ _13\"></span>secondo <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>modali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _15\"> </span>descritte <span class=\"_ _15\"> </span>nel seguito <span class=\"_ _4\"></span>(si <span class=\"_ _17\"></span>riman<span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>Nota <span class=\"_ _4\"></span>n. <span class=\"_ _4\"></span>2). <span class=\"_ _17\"></span>Eventual<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>svalutazioni <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>rip<span class=\"_ _1\"></span>ristinate <span class=\"_ _4\"></span>qualora <span class=\"_ _4\"></span>vengano meno i motivi<span class=\"_ _1\"></span> che le hanno genera<span class=\"_ _1\"></span>te. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Attivit\u00e0 immateriali a vita indefinita Testate Editoriali Le <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>imma<span class=\"_ _1\"></span>teriali <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _13\"></span>indefinita <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>quelle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>quali, <span class=\"_ _17\"></span>sulla <span class=\"_ _17\"></span>base <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> un\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>utti <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>at<span class=\"_ _1\"></span>tori <span class=\"_ _1\"></span>rilevanti, <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>c\u2019\u00e8 <span class=\"_ _3\"></span>un p<span class=\"_ _1\"></span>revedibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limite <span class=\"_ _3\"></span>al pe<span class=\"_ _1\"></span>riodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>ci <span class=\"_ _3\"></span>si attende <span class=\"_ _3\"></span>che si genereranno flussi <span class=\"_ _7\"></span>di cassa <span class=\"_ _7\"></span>in entrata per <span class=\"_ _7\"></span>il Gruppo. <span class=\"_ _7\"></span>Le Testate Editoriali sono considerate attivit\u00e0 a vita u<span class=\"_ _1\"></span>tile indefinita. Le <span class=\"_ _4\"></span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>indefinita <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>inizi<span class=\"_ _1\"></span>almente <span class=\"_ _4\"></span>rilevate <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>acqui<span class=\"_ _1\"></span>sto, determinato <span class=\"_ _7\"></span>secondo <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>stesse <span class=\"_ _7\"></span>modalit\u00e0 <span class=\"_ _4\"></span>indi<span class=\"_ _1\"></span>cate <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>vita <span class=\"_ _7\"></span>definita, <span class=\"_ _7\"></span>ma successivamente <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>ammortizzate<span class=\"ls6\">, <span class=\"_ _3\"></span><span class=\"ls0\">bens\u00ec <span class=\"_ _1\"></span>sogge<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>annualmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>piu <span class=\"_ _1\"></span>frequentemente,<span class=\"_ _1\"></span> </span></span>se <span class=\"_ _7\"></span>specifici <span class=\"_ _7\"></span>eventi <span class=\"_ _7\"></span>indicano <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>possibili<span class=\"_ _1\"></span>t<span class=\"ls2\">\u00e0 <span class=\"_ _4\"></span></span>che <span class=\"_ _7\"></span>abbiano <span class=\"_ _7\"></span>subito <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>valore, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>verifiche finalizzate <span class=\"_ _15\"> </span>ad <span class=\"_ _13\"></span>accertare <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>loro <span class=\"_ _15\"> </span>valore <span class=\"_ _13\"></span>secondo <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>modali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _15\"> </span>descritte <span class=\"_ _15\"> </span>nel seguito <span class=\"_ _4\"></span>(si <span class=\"_ _17\"></span>riman<span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>Nota <span class=\"_ _4\"></span>n. <span class=\"_ _4\"></span>2). <span class=\"_ _17\"></span>Eventual<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>svalutazioni <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>rip<span class=\"_ _1\"></span>ristinate <span class=\"_ _4\"></span>qualora <span class=\"_ _4\"></span>vengano meno i motivi<span class=\"_ _1\"></span> che le hanno genera<span class=\"_ _1\"></span>te. Immobili, impianti e macchinari Gli <span class=\"_ _5\"> </span>immobili, <span class=\"_ _9\"> </span>impian<span class=\"_ _1\"></span>ti <span class=\"_ _9\"> </span>e <span class=\"_ _5\"> </span>macchinari <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>rilevati <span class=\"_ _9\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>costo, <span class=\"_ _5\"> </span>comprensivo <span class=\"_ _5\"> </span>dei <span class=\"_ _5\"> </span>costi accessori di<span class=\"_ _1\"></span>rettamente<span class=\"_ _1\"></span> imputabili<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>necessari <span class=\"_ _1\"></span>alla me<span class=\"_ _1\"></span>ssa <span class=\"_ _1\"></span>in fun<span class=\"_ _1\"></span>zione del <span class=\"_ _3\"></span>bene per l\u2019uso <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _1\"></span>acquistato,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>incrementato, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bbligazion<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>att<span class=\"_ _7\"></span>uali, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>val<span class=\"_ _7\"></span>ore <span class=\"_ _3\"></span>attuale <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>costo stimato per lo s<span class=\"_ _1\"></span>mantellamento<span class=\"_ _1\"></span> e la rimozione<span class=\"_ _1\"></span> dell\u2019attivit\u00e0.<span class=\"_ _1\"></span> <span class=\"ff1\"> </span>Gli oneri finanzi<span class=\"_ _1\"></span>ari che sono di<span class=\"_ _1\"></span>rettamente imputa<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span> all\u2019acquisizione, all<span class=\"_ _1\"></span>a costruzione o<span class=\"_ _1\"></span> alla <span class=\"_ _4\"></span>produzione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>bene, <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>capitalizzati <span class=\"_ _4\"></span>come <span class=\"_ _17\"></span>parte <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>costo <span class=\"_ _17\"></span>del <span class=\"_ _4\"></span>bene <span class=\"_ _17\"></span>stesso <span class=\"_ _4\"></span>f<span class=\"_ _7\"></span>ino <span class=\"_ _4\"></span>al momento in cui il<span class=\"_ _1\"></span> bene \u00e8 pronto<span class=\"_ _1\"></span> per l\u2019uso previs<span class=\"_ _1\"></span>to o la vendita<span class=\"_ _1\"></span>.<span class=\"ff1\"> </span>Gli <span class=\"_ _17\"></span>oneri <span class=\"_ _17\"></span>sos<span class=\"_ _1\"></span>tenuti <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>le <span class=\"_ _4\"></span>m<span class=\"_ _7\"></span>anutenzioni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>ripa<span class=\"_ _1\"></span>razioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>na<span class=\"_ _1\"></span>tura <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>rdinaria <span class=\"_ _17\"></span>e/o<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>ciclica sono <span class=\"_ _5\"> </span>direttamente<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>imputati  al <span class=\"_ _5\"> </span>Conto <span class=\"_ _5\"> </span>Economic<span class=\"_ _1\"></span>o <span class=\"_ _5\"> </span>dell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _5\"> </span>in  cui <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>sostenuti.  La capitalizzazion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>dei <span class=\"_ _17\"></span>cost<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>inerenti <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>ampliamento,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l\u2019ammodernamento <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>miglior<span class=\"_ _7\"></span><span class=\"ff1\">amento <span class=\"_ _4\"></span>degli </span>elementi strutturali di pro<span class=\"_ _1\"></span>priet\u00e0 o in uso da terzi, \u00e8 effettua<span class=\"_ _1\"></span>ta esclusivamente nei<span class=\"_ _1\"></span> limiti in cui gli stessi rispo<span class=\"_ _1\"></span>ndano <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>requi<span class=\"_ _1\"></span>siti <span class=\"_ _1\"></span>per esse<span class=\"_ _1\"></span>re sep<span class=\"_ _1\"></span>aratamente<span class=\"_ _1\"></span> cl<span class=\"_ _1\"></span>assificati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o parte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una<span class=\"_ _1\"></span> attivit\u00e0 applican<span class=\"_ _1\"></span>do il criterio del<span class=\"_ _1\"></span> <span class=\"ff8\">component approach</span>.<span class=\"_ _1\"></span> Gli <span class=\"_ _15\"> </span>immobil<span class=\"_ _1\"></span>i, <span class=\"_ _15\"> </span>impianti <span class=\"_ _13\"> </span>e <span class=\"_ _15\"> </span>macchinari <span class=\"_ _13\"></span>sono <span class=\"_ _15\"> </span>esposti <span class=\"_ _15\"> </span>al <span class=\"_ _13\"> </span>netto <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>relativi<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>ammortamenti<span class=\"_ _1\"></span> accumulati <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>eventuali <span class=\"_ _13\"></span>perdite <span class=\"_ _15\"> </span>di <span class=\"_ _13\"></span>valore <span class=\"_ _15\"> </span>deter<span class=\"_ _1\"></span>minate <span class=\"_ _15\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>base <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>modalit\u00e0 <span class=\"_ _13\"> </span>descritte <span class=\"_ _15\"> </span>nel seguito. <span class=\"_ _7\"></span>L\u2019ammor<span class=\"_ _1\"></span>tamento \u00e8 <span class=\"_ _7\"></span>calcolato <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>quote <span class=\"_ _7\"></span>costanti<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>alla vita <span class=\"_ _7\"></span>utile <span class=\"_ _7\"></span>st<span class=\"_ _7\"></span><span class=\"ff1\">imata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>bene </span>per <span class=\"_ _4\"></span>l\u2019impresa, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>riesaminata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>periodicit\u00e0 <span class=\"_ _4\"></span>annuale <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>eventuali<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cambiamenti, <span class=\"_ _4\"></span>laddove<span class=\"_ _1\"></span> necessari, sono ap<span class=\"_ _1\"></span>portati con appli<span class=\"_ _1\"></span>cazione prospettica. Le principali al<span class=\"_ _1\"></span>iquote economico-tecniche utili<span class=\"_ _1\"></span>zzate, nonch\u00e9 le vite utili<span class=\"_ _1\"></span> stimate sono le seguenti: <table class=\"s w20f h15f\" id=\"_08f720e6-2188-467a-b879-a8063480ea90\"><tr><td></td><td class=\"c x191 y101d w93 hc9\"><div class=\"t m0 x1d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Vita Utile </div></td><td class=\"c x192 y101d w94 hc9\"><div class=\"t m0 x97 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Aliquota econom<span class=\"_ _1\"></span>ico tecnica </div><div class=\"t m0 xc5 hb y9e1 ff1 fs5 fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y101e w92 hc9\"><div class=\"t m0 x1 hb y101 ff9 fs5 fc0 sc0 ls0 ws0\">Fabbricati destinati<span class=\"_ _1\"></span> all\u2019industria<span class=\"ff1\"> </span></div></td><td class=\"c x191 y101e w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">30 anni </div></td><td class=\"c x192 y101e w94 hc9\"><div class=\"t m0 x49 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">3,33% </div></td></tr><tr><td class=\"c x193 y101f w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Costruzioni legger<span class=\"_ _1\"></span>e  </div></td><td class=\"c x191 y101f w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">10 anni </div></td><td class=\"c x192 y101f w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">10%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1020 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Macchinari opera<span class=\"_ _1\"></span>tori non automa<span class=\"_ _1\"></span>tici e impian<span class=\"_ _1\"></span>ti </div><div class=\"t m0 x1 hb y9e3 ff1 fs5 fc0 sc0 ls0 ws0\">generici </div></td><td class=\"c x191 y1020 w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">10 anni </div></td><td class=\"c x192 y1020 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">10%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1021 w92 heb\"><div class=\"t m0 x1 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">Rotative da sta<span class=\"_ _1\"></span>mpa per carta <span class=\"_ _1\"></span>in bobine </div></td><td class=\"c x191 y1021 w93 heb\"><div class=\"t m0 x7d hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">15 anni </div></td><td class=\"c x192 y1021 w94 heb\"><div class=\"t m0 x49 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">6,67% </div></td></tr><tr><td class=\"c x193 y1022 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Attrezzatura <span class=\"_ _1\"></span>varia e minuta </div></td><td class=\"c x191 y1022 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">4 anni </div></td><td class=\"c x192 y1022 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1023 w92 heb\"><div class=\"t m0 x1 hb y9e5 ff9 fs5 fc0 sc0 ls0 ws0\">Mobili e macch<span class=\"_ _1\"></span>ine d\u2019ufficio<span class=\"ff1\"> </span></div></td><td class=\"c x191 y1023 w93 heb\"><div class=\"t m0 x28 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">8 anni </div></td><td class=\"c x192 y1023 w94 heb\"><div class=\"t m0 x49 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">12,5%</div><div class=\"t m0 x15 h35 y9e7 ff1 fsd fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y1024 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Autoveicoli da <span class=\"_ _1\"></span>trasporto </div></td><td class=\"c x191 y1024 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">5 anni </div></td><td class=\"c x192 y1024 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">20%</div><div class=\"t m0 x15 h35 y8e6 ff1 fsd fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y1025 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Autoveicoli, moto<span class=\"_ _1\"></span>veicoli e <span class=\"_ _1\"></span>simili </div></td><td class=\"c x191 y1025 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">4 anni </div></td><td class=\"c x192 y1025 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr></table>I <span class=\"_ _4\"></span>terreni, <span class=\"_ _17\"></span>si<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>liberi <span class=\"_ _4\"></span>da <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>struzione <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>annessi <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>fabbricati <span class=\"_ _4\"></span>civili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>industriali, <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>sono ammortizzati in quan<span class=\"_ _1\"></span>to elementi<span class=\"_ _1\"></span> a vita utile il<span class=\"_ _1\"></span>limitata. Qualora <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>bene <span class=\"_ _15\"> </span>oggetto<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>ammortamento <span class=\"_ _13\"> </span>sia <span class=\"_ _15\"> </span>composto <span class=\"_ _13\"> </span>da <span class=\"_ _15\"> </span>elementi <span class=\"_ _15\"> </span>distintamente<span class=\"_ _1\"></span> identificabili<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>vita <span class=\"_ _9\"> </span>utile <span class=\"_ _9\"> </span>differisce <span class=\"_ _9\"> </span>significativamen<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>da <span class=\"_ _9\"> </span>quella <span class=\"_ _9\"> </span>delle <span class=\"_ _5\"> </span>altre <span class=\"_ _a\"> </span>parti <span class=\"_ _9\"> </span>che compongono <span class=\"_ _3\"></span>l\u2019attivit\u00e0, <span class=\"_ _3\"></span>l\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>effettua<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>separatamente <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>cias<span class=\"_ _1\"></span>cuna <span class=\"_ _3\"></span>dell<span class=\"ff1\">e parti <span class=\"_ _3\"></span>che </span>compongono il bene<span class=\"_ _1\"></span> in appli<span class=\"_ _1\"></span>cazione del principi<span class=\"_ _1\"></span>o del <span class=\"ff8\">component approach<span class=\"_ _1\"></span>. </span>Al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>vendita <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>quando <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>sussi<span class=\"_ _1\"></span>stono <span class=\"_ _13\"></span>bene<span class=\"_ _1\"></span>fici <span class=\"_ _13\"></span>economici <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>uturi <span class=\"_ _13\"></span>attesi<span class=\"_ _1\"></span> dall\u2019uso <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>immobili, <span class=\"_ _17\"></span>impianti <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>macchinari, <span class=\"_ _17\"></span>essi <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>eli<span class=\"_ _1\"></span>minati <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>bilan<span class=\"_ _1\"></span>cio <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>l\u2019<span class=\"_ _1\"></span>eventuale perdita o utile (calcolata come<span class=\"_ _1\"></span> differenza tra il valore di cession<span class=\"_ _1\"></span>e e il valore di netto contabile) viene rilevata a Con<span class=\"_ _1\"></span>to Econ<span class=\"_ _1\"></span>omico nell\u2019anno del<span class=\"_ _1\"></span>la suddetta eli<span class=\"_ _1\"></span>minazione.<span class=\"_ _3d\"> </span>Leasing Locatario  lndividuazi<span class=\"_ _1\"></span>one del leasing  Alla <span class=\"_ _4\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>inizio <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>contratto <span class=\"_ _4\"></span>(<span class=\"ff8\">inception <span class=\"_ _17\"></span>date</span>, <span class=\"_ _4\"></span>anteriore <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>stipula <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto <span class=\"_ _17\"></span>e quella <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>rti <span class=\"_ _4\"></span>si <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mpegnano <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>rispettare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>termini <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>trattuali), <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successivamente, <span class=\"_ _4\"></span>ad ogni <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>odifica<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>termini <span class=\"_ _3\"></span>e dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>condizion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>ttuali, <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>stesso <span class=\"_ _1\"></span>contiene<span class=\"_ _1\"></span> o <span class=\"_ _17\"></span>rappresenta <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"></span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\">. <span class=\"_ _17\"></span>In <span class=\"_ _17\"></span>particol<span class=\"_ _1\"></span>are, <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tratto <span class=\"_ _4\"></span>contiene <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>rappres<span class=\"_ _1\"></span>enta <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>se </span></span>trasferisce <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>diritto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>controllare <span class=\"_ _13\"></span>l'utilizzo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>bene <span class=\"_ _13\"></span>identificato, <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>periodo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tempo<span class=\"_ _3d\"> </span>stabilito, in cambio di un corrispettivo. Per valutare se un contratto contiene o rappresenta un leasing<span class=\"ff1\"> la societ\u00e0:<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">valuta se<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>tto al<span class=\"_ _1\"></span>l'attiv<span class=\"_ _1\"></span>ita i<span class=\"_ _1\"></span>dentificata, <span class=\"_ _3\"></span>detiene il <span class=\"_ _3\"></span>diritto di <span class=\"_ _1\"></span>ottene<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sostanz<span class=\"_ _1\"></span>ialmente <span class=\"_ _3\"></span>tutti </span></span>i benefici econo<span class=\"_ _1\"></span>mici connessi<span class=\"_ _1\"></span> con il suo utili<span class=\"_ _1\"></span>zzo lungo tu<span class=\"_ _1\"></span>tto il periodo di util<span class=\"_ _1\"></span>izzo; \u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">verifica <span class=\"_ _4\"></span>se <span class=\"_ _17\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>contratto <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>iferisce <span class=\"_ _4\"></span>all'utilizzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>specificata, <span class=\"_ _4\"></span>esplicitamente <span class=\"_ _4\"></span>o </span></span>implicitamente<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>fisicamente <span class=\"_ _4\"></span>distinta<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>rappresentante <span class=\"_ _4\"></span>sostanzialmen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>tutta <span class=\"_ _4\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>capacit\u00e0 di <span class=\"_ _17\"></span>un'attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>fisi<span class=\"_ _1\"></span>camente <span class=\"_ _4\"></span>distinta. <span class=\"_ _17\"></span>Se <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>fornitore <span class=\"_ _4\"></span>ha <span class=\"_ _17\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _17\"></span>sostanziale <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>sostituzione, l'attivit\u00e0 non e i<span class=\"_ _1\"></span>dentificata<span class=\"_ _1\"></span>; \u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">verifica <span class=\"_ _16\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>dirigere <span class=\"_ _16\"></span>l'utilizzo <span class=\"_ _3\"></span>dell'attivit\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _16\"></span>La <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>ritiene <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>godere <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>questo </span></span>diritto quando<span class=\"_ _1\"></span> ha i<span class=\"_ _1\"></span> diritti <span class=\"_ _1\"></span>per assu<span class=\"_ _1\"></span>mere l<span class=\"_ _1\"></span>e decision<span class=\"_ _1\"></span>i che sono <span class=\"_ _1\"></span>le pi<span class=\"_ _1\"></span>\u00f9 ril<span class=\"_ _1\"></span>evanti <span class=\"_ _1\"></span>per cambiare<span class=\"_ _1\"></span> la modalit\u00e0 e la final<span class=\"_ _1\"></span>it\u00e0 di utili<span class=\"_ _1\"></span>zzo dell'attivita stess<span class=\"_ _1\"></span>a.  Per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>contenenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>piu <span class=\"_ _4\"></span>componenti, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span>, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>quindi <span class=\"_ _4\"></span>rientranti<span class=\"_ _1\"></span> sotto <span class=\"_ _19\"> </span>altri <span class=\"_ _19\"> </span>prin<span class=\"_ _1\"></span>cipi <span class=\"_ _19\"> </span>conta<span class=\"_ _1\"></span>bili, <span class=\"_ _19\"> </span>occorre <span class=\"_ _15\"> </span>separare <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>singole <span class=\"_ _19\"> </span>componenti <span class=\"_ _19\"> </span>alle <span class=\"_ _15\"> </span>quali <span class=\"_ _19\"> </span>applicare <span class=\"_ _15\"> </span>i rispettivi princi<span class=\"_ _1\"></span>pi contabili. La <span class=\"_ _19\"> </span>durata<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _19\"> </span><span class=\"ff8\">lea<span class=\"_ _1\"></span>sing<span class=\"ff1\"> <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>nizia <span class=\"_ _15\"> </span>quando <span class=\"_ _19\"> </span>il <span class=\"_ _15\"> </span>locatore <span class=\"_ _19\"> </span>met<span class=\"_ _1\"></span>te <span class=\"_ _19\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>bene <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>disposizione <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>locatario </span></span>(<span class=\"ff8\">commencement<span class=\"_ _1\"></span> date<span class=\"_ _1\"></span><span class=\"ff1\">) e<span class=\"_ _1\"></span>d \u00e8 <span class=\"_ _3\"></span>determinata <span class=\"_ _1\"></span>consider<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>annull<span class=\"_ _1\"></span>abile <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto,<span class=\"_ _1\"></span> </span></span>cio\u00e8 <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>periodo <span class=\"_ _4\"></span>durante <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>parti <span class=\"_ _4\"></span>hanno <span class=\"_ _4\"></span>dei <span class=\"_ _17\"></span>diritti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>degli <span class=\"_ _17\"></span>obbl<span class=\"_ _1\"></span>ighi <span class=\"_ _4\"></span>legalmente <span class=\"_ _4\"></span>esecutivi (<span class=\"ff8\">enforceable</span>) e incl<span class=\"_ _1\"></span>ude anche i <span class=\"ff8\">rent-<span class=\"_ _1\"></span>free period<span class=\"ff1\">. A<span class=\"_ _1\"></span> tale durata si aggiun<span class=\"_ _1\"></span>ge: </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">il <span class=\"_ _16\"></span>periodo <span class=\"_ _3\"></span>coperto <span class=\"_ _3\"></span>da <span class=\"_ _16\"></span>un'opzione <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>rinnovo <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _16\"></span>(\"opzione <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>pror<span class=\"_ _7\"></span>oga\" <span class=\"_ _16\"></span>o <span class=\"_ _3\"></span><span class=\"ff8\">renewal </span></span></span>option<span class=\"ff1\">), quando la<span class=\"_ _1\"></span> societ\u00e0 \u00e8 ragi<span class=\"_ _1\"></span>onevolmente cer<span class=\"_ _1\"></span>ta di esercitare<span class=\"_ _1\"></span> tale opzione; </span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">i <span class=\"_ _19\"> </span>periodi<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>successivi <span class=\"_ _15\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>risoluzione <span class=\"_ _15\"> </span>(\"opzione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>risol<span class=\"_ _1\"></span>uzione\" <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span><span class=\"ff8\">termination </span></span></span>option<span class=\"ff1\">), quando la<span class=\"_ _1\"></span> societ\u00e0 \u00e8 ragi<span class=\"_ _1\"></span>onevolmente cer<span class=\"_ _1\"></span>ta di non esercita<span class=\"_ _1\"></span>re tale opzi<span class=\"_ _1\"></span>one. <span class=\"ff8\"> </span></span>Le <span class=\"_ _17\"></span>opzioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>risoluzione <span class=\"_ _17\"></span>detenute <span class=\"_ _17\"></span>solo <span class=\"_ _17\"></span>dal <span class=\"_ _13\"></span>loca<span class=\"_ _1\"></span>tore <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>considerate. <span class=\"_ _17\"></span> <span class=\"_ _17\"></span>La <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>agionevol<span class=\"_ _1\"></span>e certezza <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>ese<span class=\"_ _1\"></span>rcitare <span class=\"_ _13\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>meno <span class=\"_ _13\"></span>un'opzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>pr<span class=\"_ _1\"></span>oroga <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>risoluzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>prev<span class=\"_ _1\"></span>ista <span class=\"_ _13\"></span>dal <span class=\"_ _13\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _13\"></span>\u00e8 verificata <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>decorrenza, <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span>siderando <span class=\"_ _4\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fatti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>circo<span class=\"_ _1\"></span>stanze <span class=\"_ _4\"></span>che generano <span class=\"_ _17\"></span>un <span class=\"_ _13\"></span>ince<span class=\"_ _1\"></span>ntivo <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>all'esercizio <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>eno <span class=\"_ _17\"></span>dell'opzione<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>succe<span class=\"_ _1\"></span>ssivament<span class=\"_ _1\"></span>e riverificata og<span class=\"_ _1\"></span>ni qu<span class=\"_ _1\"></span>alvolta <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>presentino<span class=\"_ _1\"></span> eventi<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ificativi o<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>mbiamenti <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>circostanze<span class=\"_ _1\"></span> che<span class=\"_ _1\"></span> potrebbero incidere<span class=\"_ _1\"></span> sulla sua de<span class=\"_ _1\"></span>terminazione, e che sono so<span class=\"_ _1\"></span>tto il con<span class=\"_ _1\"></span>trollo dell<span class=\"_ _1\"></span>a societ\u00e0. Contabilizzazi<span class=\"_ _1\"></span>one del leasing<span class=\"_ _1\"></span>  Alla <span class=\"_ _16\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _16\"></span>decorrenza <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff8\">leasing<span class=\"ff1\">, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>rileva <span class=\"_ _16\"></span>l'attivit\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utilizzo <span class=\"_ _16\"></span>(<span class=\"_ _7\"></span><span class=\"ff8\">Right </span></span></span>of Use o Roll<span class=\"ff1\">) e<span class=\"_ _1\"></span> la passivit\u00e0 del <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> (</span>lease liab<span class=\"_ _1\"></span>ility<span class=\"ff1 lsa\">). </span></span></span><span class=\"ff1\"><span class=\"ff8\"><span class=\"ff1 lsa\"><span class=\"ls0\"> </span></span></span></span>L'attivit\u00e0 <span class=\"_ _14\"> </span>consistente <span class=\"_ _14\"> </span>nel <span class=\"_ _21\"> </span>diri<span class=\"_ _1\"></span>tto <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>utili<span class=\"_ _1\"></span>zzo <span class=\"_ _21\"> </span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _21\"> </span>ini<span class=\"_ _1\"></span>zialmente <span class=\"_ _14\"> </span>valutata <span class=\"_ _14\"> </span>al <span class=\"_ _21\"> </span>costo,<span class=\"_ _1\"></span> comprensivo <span class=\"_ _17\"></span>dell'importo <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>valutazione <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>niziale <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">leasing</span>, <span class=\"_ _17\"></span>rettificato <span class=\"_ _17\"></span>dei pagamenti <span class=\"_ _a\"> </span>dovuti <span class=\"_ _9\"> </span>per <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>leasing <span class=\"_ _9\"> </span>eff<span class=\"_ _7\"></span>ettuati <span class=\"_ _9\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>prima <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _1b\"> </span>decorrenza,<span class=\"_ _1\"></span> incrementato <span class=\"_ _17\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>retti <span class=\"_ _17\"></span>inizial<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sostenuti <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>stima <span class=\"_ _17\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>locata<span class=\"_ _1\"></span>rio <span class=\"_ _17\"></span>dovr\u00e0 sostenere <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>smantel<span class=\"_ _1\"></span>lamento <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>rimozione <span class=\"_ _19\"> </span>dell'attivit\u00e0 <span class=\"_ _19\"> </span>sottostan<span class=\"_ _1\"></span>te <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>ripristino dell'attivit\u00e0 sot<span class=\"_ _1\"></span>tostante o del<span class=\"_ _1\"></span> sito in cui \u00e8 ubica<span class=\"_ _1\"></span>ta, al netto degli<span class=\"_ _1\"></span> incentivi al <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> ricevuti. </span></span>La <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>leasing <span class=\"_ _13\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>valutata<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attuale <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>pagamenti<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dovuti <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _13\"></span>il leasing <span class=\"_ _16\"></span>non <span class=\"_ _3\"></span>versati <span class=\"_ _16\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>decorrenza. <span class=\"_ _16\"></span>Ai <span class=\"_ _3\"></span>fini <span class=\"_ _16\"></span>dell'attualizzazione <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>societ\u00e0 <span class=\"_ _16\"></span>utilizza, <span class=\"_ _16\"></span>quando possibile <span class=\"_ _3\"></span>e se evinci<span class=\"_ _1\"></span>bile <span class=\"_ _3\"></span>dal contrat<span class=\"_ _1\"></span>to, i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse<span class=\"_ _1\"></span> impl<span class=\"_ _1\"></span>icito <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span><span class=\"ff8\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>alternativa,<span class=\"_ _3\"></span> </span></span>il tasso di finanziamento marginale (<span class=\"ff8\">incremental<span class=\"_ _1\"></span> borrowing rate<span class=\"ff1\"> - IBR). I pagamenti dovuti per </span></span>il <span class=\"_ _7\"></span><span class=\"ff8 ls0\">leasing<span class=\"ff1\"> <span class=\"_ _7\"></span>inclusi <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>passivit\u00e0 comprendono <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>pagamenti f<span class=\"_ _7\"></span>issi, <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>pagamenti<span class=\"_ _1\"></span> </span></span>variabili che dipendono<span class=\"_ _1\"></span> da un <span class=\"_ _7\"></span>indice<span class=\"_ _1\"></span> o un tasso, gli importi<span class=\"_ _1\"></span> che si prevede di pagare a titolo di garanzia sul <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>residua,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>prezzo di <span class=\"_ _7\"></span>esercizio di <span class=\"_ _7\"></span>un'opzione di <span class=\"_ _7\"></span>acquisto <span class=\"_ _7\"></span>(che la <span class=\"_ _7\"></span>societ\u00e0 <span class=\"_ _7\"></span>ha la <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>agionevol<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>certezza <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>esercitare<span class=\"_ _1\"></span>), <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>pagamenti <span class=\"_ _7\"></span>dovuti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>rinnovo <span class=\"_ _4\"></span>facoltativo (se <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>ragionevole <span class=\"_ _17\"></span>certezza <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>esercitare <span class=\"_ _17\"></span>l'opzione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>rinnovo) <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>penalit\u00e0 <span class=\"_ _17\"></span>di risoluzione <span class=\"_ _16\"></span>anticipata <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>abbia <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ragionevole <span class=\"_ _16\"></span>certezza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>risolvere anticipatamente il <span class=\"ff8\">lea<span class=\"_ _1\"></span>sing<span class=\"ff1 lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>Successivamen<span class=\"_ _1\"></span>te, <span class=\"_ _7\"></span>l'attivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo <span class=\"_ _7\"></span>viene <span class=\"_ _7\"></span>ammortizzata <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>quote <span class=\"_ _7\"></span>costanti per <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>'intera <span class=\"_ _4\"></span>durata <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto, <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>il <span class=\"_ _4\"></span>contra<span class=\"_ _1\"></span>tto <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>preve<span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>trasferi<span class=\"_ _1\"></span>mento della propriet\u00e0 al termine della durata<span class=\"_ _1\"></span> del <span class=\"ff8\">leasing</span> ovvero il costo del <span class=\"_ _7\"></span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\"> rifletta il fatto che<span class=\"_ _1\"></span> </span></span>il <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>ocatario <span class=\"_ _13\"></span>esercitera <span class=\"_ _17\"></span>l'opzione <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>acquisto. <span class=\"_ _13\"></span>In <span class=\"_ _17\"></span>tale <span class=\"_ _13\"></span>ultima <span class=\"_ _17\"></span>fattispecie <span class=\"_ _13\"></span>l'ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _13\"></span>dov<span class=\"_ _1\"></span>r\u00e0 essere <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>pi\u00f9 breve <span class=\"_ _7\"></span>tra <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>vita <span class=\"_ _7\"></span>utile del <span class=\"_ _7\"></span>bene <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>durata <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contratto<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>Le <span class=\"_ _7\"></span>vite <span class=\"_ _7\"></span>utili st<span class=\"_ _7\"></span>imate<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>delle attivit\u00e0 per il<span class=\"_ _1\"></span> diritto di<span class=\"_ _1\"></span> utilizzo sono <span class=\"_ _1\"></span>calcolate secon<span class=\"_ _1\"></span>do il <span class=\"_ _1\"></span>medesimo cri<span class=\"_ _1\"></span>teria appl<span class=\"_ _1\"></span>icate alle voci<span class=\"_ _1\"></span> di immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>riferimento<span class=\"_ _1\"></span>. <span class=\"_ _13\"></span>lnoltre, <span class=\"_ _13\"></span>l'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>utilizzo <span class=\"_ _13\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>diminuita <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e eventuali  perdite  per  riduzione  di  valore  (<span class=\"ff8\">impairment</span>)  e  r<span class=\"_ _7\"></span>ettifica<span class=\"_ _1\"></span>ta  al  fine  di <span class=\"_ _5\"> </span>riflettere  le<span class=\"_ _1\"></span> rimisurazioni dell<span class=\"_ _1\"></span>a passivit\u00e0 del l<span class=\"_ _1\"></span>easing.  La <span class=\"_ _1b\"> </span>passivit\u00e0 <span class=\"_ _a\"> </span>del <span class=\"_ _14\"> </span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\">, <span class=\"_ _1b\"> </span>successivamen<span class=\"_ _1\"></span>te <span class=\"_ _1b\"> </span>alla <span class=\"_ _a\"> </span>valutazione <span class=\"_ _1b\"> </span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _1b\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _14\"> </span>di </span></span>decorrenza, \u00e8 <span class=\"_ _7\"></span>valutata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>al costo <span class=\"_ _7\"></span>ammortizza<span class=\"_ _1\"></span>to utilizzando il <span class=\"_ _7\"></span>criteria dell'interesse effettivo ed \u00e8 rimisurata <span class=\"_ _19\"> </span>in <span class=\"_ _15\"> </span>caso <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>modifica <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _19\"> </span>paga<span class=\"_ _1\"></span>menti <span class=\"_ _19\"> </span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>per <span class=\"_ _15\"> </span>il <span class=\"_ _18\"> </span><span class=\"ff8\">leasing</span> <span class=\"_ _15\"> </span>derivanti <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>una<span class=\"_ _3\"></span> variazione dell'indice o <span class=\"_ _7\"></span>tasso, in <span class=\"_ _7\"></span>caso di modifica dell'importo che <span class=\"_ _7\"></span>la societ\u00e0 <span class=\"_ _7\"></span>prevede<span class=\"_ _1\"></span> di <span class=\"_ _7\"></span>dover pagare a <span class=\"_ _7\"></span>titolo <span class=\"_ _7\"></span>di garanzia sul <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>residua o <span class=\"_ _7\"></span>quando la <span class=\"_ _7\"></span>societ\u00e0 modifica la <span class=\"_ _7\"></span>sua <span class=\"_ _7\"></span>valutazione con <span class=\"_ _7\"></span>riferimento all'esercizio o <span class=\"_ _7\"></span>meno <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>un'opzione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>acquisto, <span class=\"_ _7\"></span>proroga<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>risoluzion<span class=\"_ _1\"></span>e. <span class=\"_ _7\"></span>Quando la <span class=\"_ _7\"></span>passivit\u00e0 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> <span class=\"_ _4\"></span>viene <span class=\"_ _7\"></span>rimisurata, <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>locatario <span class=\"_ _7\"></span>procede <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>una <span class=\"_ _7\"></span>corrispondente <span class=\"_ _7\"></span>modifica<span class=\"_ _3d\"> </span></span></span>dell'attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>diritto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>utilizzo. <span class=\"_ _13\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _13\"></span>ca<span class=\"_ _1\"></span>ntabile <span class=\"_ _17\"></span>dell'attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>diritto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>utilizzo <span class=\"_ _17\"></span>\u00e8 ridotto a zero, la <span class=\"_ _1\"></span>modifica vie<span class=\"_ _1\"></span>ne rilevata nell<span class=\"_ _1\"></span>'utile/(perdita<span class=\"_ _1\"></span>) dell'esercizi<span class=\"_ _1\"></span>o.  Nel prospetto della si<span class=\"_ _1\"></span>tuazi<span class=\"_ _1\"></span>one patrimonial<span class=\"_ _1\"></span>e-finanziaria, la socie<span class=\"_ _1\"></span>t\u00e0 espone l<span class=\"_ _1\"></span>e attivit\u00e0 per il diritto di <span class=\"_ _7\"></span>utili<span class=\"_ _1\"></span>zzo tra le <span class=\"_ _7\"></span>immobil<span class=\"_ _1\"></span>izzazioni, nella stessa voce nella quale sarebbero esposte tali attivit\u00e0, <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ossero <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>propriet\u00e0; <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ra <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ina<span class=\"_ _1\"></span>nziarie. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>conto<span class=\"_ _1\"></span> economico gli interessi p<span class=\"_ _1\"></span>assivi sulle passi<span class=\"_ _1\"></span>vit\u00e0 del <span class=\"ff8\">leasing</span> costituiscono una componen<span class=\"_ _1\"></span>te degli oneri finanziari<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> sono<span class=\"_ _1\"></span> espo<span class=\"_ _1\"></span>sti separata<span class=\"_ _1\"></span>mente dal<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quote di<span class=\"_ _1\"></span> am<span class=\"_ _1\"></span>mortament<span class=\"_ _1\"></span>o delle <span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>il diritto di utilizzo.  Locatore  lndividuazi<span class=\"_ _1\"></span>one del leasing  Alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>inizio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>successivamente, <span class=\"_ _1\"></span>ad ogni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>termini e <span class=\"_ _1\"></span>delle<span class=\"_ _1\"></span> condizioni  cont<span class=\"_ _1\"></span>rattuali,  la  socie<span class=\"_ _1\"></span>t\u00e0  classifica<span class=\"_ _1\"></span>  ognuno  dei<span class=\"_ _1\"></span>  sui  leasing  \"at<span class=\"_ _1\"></span>tivi\"  come<span class=\"_ _1\"></span>  leasing finanziario <span class=\"_ _13\"> </span>o <span class=\"_ _15\"> </span>leasing <span class=\"_ _13\"> </span>operative. <span class=\"_ _15\"> </span>A <span class=\"_ _13\"></span>tal <span class=\"_ _15\"> </span>fine, <span class=\"_ _15\"> </span>la <span class=\"_ _13\"> </span>societa <span class=\"_ _15\"> </span>valuta <span class=\"_ _13\"></span>in <span class=\"_ _15\"> </span>linea <span class=\"_ _15\"> </span>generale <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>il <span class=\"_ _13\"> </span>leasing trasferisce <span class=\"_ _9\"> </span>sostanzialme<span class=\"_ _1\"></span>nte <span class=\"_ _9\"> </span>tutti <span class=\"_ _9\"> </span>i <span class=\"_ _a\"> </span>rischi <span class=\"_ _9\"> </span>e <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>benefici <span class=\"_ _9\"> </span>connessi <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>propriet\u00e0 <span class=\"_ _9\"> </span>dell'attivit\u00e0 sottostante. <span class=\"_ _4\"></span>In <span class=\"_ _17\"></span>tal <span class=\"_ _17\"></span>caso, <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>classificato <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>finanziario, <span class=\"_ _4\"></span>altrimenti <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>operativo<span class=\"_ _1\"></span>. Nell'ambito <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>valuta<span class=\"_ _1\"></span>zione, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>ra tra <span class=\"_ _3\"></span>i vari <span class=\"_ _1\"></span>indicato<span class=\"_ _1\"></span>ri, se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> </span></span>copre la maggior pa<span class=\"_ _1\"></span>rte dell<span class=\"_ _1\"></span>a vita economica dell'attivi<span class=\"_ _1\"></span>t\u00e0 sottostante e<span class=\"_ _1\"></span>/o la presenza o meno<span class=\"_ _1\"></span> di opzioni di acqui<span class=\"_ _1\"></span>sto ragionevolmente<span class=\"_ _1\"></span> esercitabili<span class=\"_ _1\"></span>.  Per <span class=\"_ _4\"></span>i <span class=\"_ _17\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>contenenti <span class=\"_ _4\"></span>una <span class=\"_ _17\"></span>componen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span><span class=\"ls1e\">e </span>non <span class=\"ff8 ls0\">leasing<span class=\"ff1\">, la societ\u00e0 <span class=\"_ _1\"></span>ripartisce il<span class=\"_ _1\"></span> corrispettivo d<span class=\"_ _1\"></span>el contratto appl<span class=\"_ _1\"></span>icando l'I<span class=\"_ _1\"></span>FRS 15.  </span></span>Contabilizzazi<span class=\"_ _1\"></span>one del leasing<span class=\"_ _1\"></span>  In <span class=\"_ _21\"> </span>caso <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span><span class=\"ff8\">leasing</span> <span class=\"_ _21\"> </span>f<span class=\"_ _7\"></span>inan<span class=\"_ _1\"></span>ziario <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>societ\u00e0 <span class=\"_ _21\"> </span>rileva <span class=\"_ _21\"> </span>nel <span class=\"_ _21\"> </span>prospetto <span class=\"_ _21\"> </span>della <span class=\"_ _21\"> </span>situazione<span class=\"_ _1\"></span> patrimoniale-fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _17\"></span>l'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quale <span class=\"_ _4\"></span>cr<span class=\"_ _7\"></span>edito <span class=\"_ _4\"></span>ad <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>ugual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>all'inve<span class=\"_ _1\"></span>stimento <span class=\"_ _17\"></span>net<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> leasing<span class=\"ff1\">. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>valutare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>l'investimento <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>la <span class=\"_ _13\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>ricorre <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>tasso <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>interess<span class=\"_ _1\"></span>e </span>implicito <span class=\"_ _1f\"> </span>del <span class=\"_ _2\"> </span><span class=\"ff8\">leasing</span>, <span class=\"_ _1f\"> </span>definite <span class=\"_ _2\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>modo<span class=\"_ _1\"></span> <span class=\"_ _1f\"> </span>t<span class=\"_ _7\"></span>ale<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>da <span class=\"_ _1f\"> </span>ricomprendere<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>i <span class=\"_ _1f\"> </span>costi <span class=\"_ _2\"> </span>diretti<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>inizial<span class=\"_ _1\"></span>i. All'investimento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>nel <span class=\"ff8\">l<span class=\"_ _1\"></span>easing<span class=\"ff1\">, <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>applica <span class=\"_ _3\"></span>le di<span class=\"_ _1\"></span>sposizioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>previste <span class=\"_ _3\"></span>dall'IFRS <span class=\"_ _3\"></span>9 in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>a </span></span>di eliminazi<span class=\"_ _1\"></span>one cantabile ed accan<span class=\"_ _1\"></span>tonamenti per <span class=\"_ _1\"></span>riduzion<span class=\"_ _1\"></span>e di valore. I proventi fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>rilevati l<span class=\"_ _1\"></span>ungo la <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"ff8\">leasing<span class=\"_ _1\"></span><span class=\"ff1\"> sulla <span class=\"_ _1\"></span>base di <span class=\"_ _1\"></span>un criterio </span></span>sistematico. <span class=\"_ _1\"></span> In caso di <span class=\"ff8\">leasing</span> ope<span class=\"_ _1\"></span>rative la societ\u00e0<span class=\"_ _1\"></span> rileva i pag<span class=\"_ _1\"></span>amenti ricevuti<span class=\"_ _1\"></span> come proventi<span class=\"_ _1\"></span> con un criterio <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>quote <span class=\"_ _13\"></span>cos<span class=\"_ _1\"></span>tanti <span class=\"_ _13\"></span>lungo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>durata <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\">, <span class=\"_ _13\"></span>nella <span class=\"_ _13\"></span>voce <span class=\"_ _13\"></span>\"altri<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ricavi <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _13\"></span>vendite <span class=\"_ _13\"></span>e </span></span>prestazioni\".<span class=\"_ _3d\"> </span>Sub-leasing Pe<span class=\"_ _1\"></span>r qua<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> rigu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>i <span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\">, la soc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>t\u00e0,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>in<span class=\"_ _1\"></span> qua<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di<span class=\"_ _1\"></span> loca<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>re in<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>med<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o, cla<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a </span></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>q<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _4\"></span>pri<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ara<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte <span class=\"_ _7\"></span>dal <span class=\"_ _4\"></span><span class=\"ff8\">su<span class=\"_ _1\"></span>b-<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\">. <span class=\"_ _4\"></span>A<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ta<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>fi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>cl<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff8\">s<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>-<span class=\"_ _3d\"> </span></span></span></span></span></span>le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>all'at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>til<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>l <span class=\"ff8\">l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> pr<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>pal<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>, p<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>utt<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> </span></span></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>fac<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>rife<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>'at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>so<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e. <span class=\"_ _13\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>il <span class=\"_ _13\"> </span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _13\"></span>pri<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>pal<span class=\"_ _3\"></span>e <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>un <span class=\"_ _15\"> </span><span class=\"ff8\">le<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>bre<span class=\"_ _1\"></span>ve </span></span></span></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _1\"></span>et\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cont<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>appl<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>prev<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dal <span class=\"_ _16\"></span>princ<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>segui<span class=\"_ _1\"></span>to es<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span><span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>cla<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ifi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span><span class=\"ff8\">lea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>opera<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>In <span class=\"_ _3\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _16\"></span><span class=\"ls21\">il <span class=\"_ _1\"></span><span class=\"ff8 ls0\">le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></span></span></span></span></span></span>pri<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>pal<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n \u00e8<span class=\"_ _1\"></span> ma<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> mo<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>o v<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>re. Perdite di valore Periodicamente <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>verificata <span class=\"_ _4\"></span>l\u2019esistenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>eventi <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>cambiamenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>situazione <span class=\"_ _4\"></span>che indichino  che <span class=\"_ _9\"> </span>il <span class=\"_ _5\"> </span>valore <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>carico <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>materiali <span class=\"_ _5\"> </span>non <span class=\"_ _5\"> </span>possa <span class=\"_ _5\"> </span>essere recuperato. <span class=\"_ _17\"></span><span class=\"ff9\">Se <span class=\"_ _13\"> </span>esiste <span class=\"_ _17\"></span>un\u2019indicazion<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>di <span class=\"_ _17\"></span>questo <span class=\"_ _13\"> </span>tipo <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>procede <span class=\"_ _13\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>determina<span class=\"_ _1\"></span>zione <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>oro </span>valore r<span class=\"_ _7\"></span>ecuperabi<span class=\"_ _1\"></span>le e, <span class=\"_ _7\"></span>nel caso <span class=\"_ _7\"></span>in cui <span class=\"_ _7\"></span>il valore <span class=\"_ _7\"></span>netto contabile ecceda il <span class=\"_ _7\"></span>valore recuperabile, le attivit\u00e0 <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>svaluta<span class=\"_ _1\"></span>te <span class=\"_ _13\"></span>fino <span class=\"_ _17\"></span>a <span class=\"_ _13\"></span>riflettere <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>loro <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>recupe<span class=\"_ _1\"></span>rabile. <span class=\"_ _13\"></span>Relativ<span class=\"_ _1\"></span>amente <span class=\"_ _13\"></span>alle <span class=\"_ _17\"></span>attivit\u00e0 immateriali <span class=\"_ _3\"></span>a vi<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>indefinit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>imato <span class=\"_ _3\"></span>con cadenza <span class=\"_ _3\"></span>annuale <span class=\"_ _3\"></span>o, comunque<span class=\"_ _1\"></span>, ogni volta che mu<span class=\"_ _1\"></span>tate circostanze<span class=\"_ _1\"></span> o eventi speci<span class=\"_ _1\"></span>fici lo richiedano. Il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _16\"></span>delle <span class=\"_ _3\"></span>att<span class=\"_ _7\"></span>ivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>materiali <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>immateriali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>dal <span class=\"_ _16\"></span>m<span class=\"_ _7\"></span>aggiore<span class=\"_ _1\"></span> tra il <span class=\"_ _1\"></span>valore co<span class=\"_ _1\"></span>rrente <span class=\"ff10\">(\u2018<span class=\"_ _1\"></span>fair value\u2019<span class=\"_ _1\"></span>)<span class=\"ff1\"> <span class=\"ff9\">al ne<span class=\"_ _1\"></span>tto dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>di di<span class=\"_ _1\"></span>smissione e <span class=\"_ _1\"></span>il l<span class=\"_ _1\"></span>oro va<span class=\"_ _1\"></span>lore d\u2019uso<span class=\"_ _1\"></span>. Il val<span class=\"_ _1\"></span>ore </span></span></span>d\u2019uso <span class=\"_ _13\"> </span><span class=\"ff1\">\u00e8 <span class=\"_ _15\"> </span>rappresenta<span class=\"_ _1\"></span>to <span class=\"_ _15\"> </span>dal <span class=\"_ _13\"></span>valore <span class=\"_ _13\"> </span>attuale <span class=\"_ _13\"> </span>dei <span class=\"_ _15\"> </span>flussi <span class=\"_ _13\"></span>finanziari <span class=\"_ _13\"></span>futuri <span class=\"_ _13\"> </span>che <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>prevede <span class=\"_ _13\"></span>abbiano<span class=\"_ _1\"></span> </span>origine <span class=\"_ _9\"> </span>dall\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _9\"> </span>o, <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>generano <span class=\"_ _9\"> </span>autono<span class=\"_ _1\"></span>mamente <span class=\"_ _5\"> </span>flussi <span class=\"_ _9\"> </span>finanziari ampiamente <span class=\"_ _7\"></span>indipendent<span class=\"_ _1\"></span>i, <span class=\"_ _7\"></span>dall\u2019insieme <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>compongono <span class=\"_ _7\"></span>l\u2019unit\u00e0 <span class=\"_ _7\"></span>generat<span class=\"_ _7\"></span><span class=\"ff1\">rice <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>lussi<span class=\"_ _1\"></span> </span>finanziari cui tale at<span class=\"_ _1\"></span>tivit\u00e0 appartiene (<span class=\"ff8\">cash<span class=\"_ _1\"></span> generat<span class=\"_ _1\"></span>ing unit<span class=\"ff1 lsa\">).<span class=\"ls0\"> </span></span></span>Nel definire il valore d\u2019uso, i flussi finanzi<span class=\"_ _1\"></span>ari futuri attesi sono attualizzati<span class=\"_ _1\"></span> utilizzando un tasso <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>scon<span class=\"_ _1\"></span>to <span class=\"_ _13\"></span>ante <span class=\"_ _13\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _13\"></span>che <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>iflette<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>stima <span class=\"_ _13\"></span>cor<span class=\"_ _1\"></span>rente <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>mercato <span class=\"_ _17\"></span>riferito <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo <span class=\"_ _13\"></span>del<span class=\"_ _3\"></span> denaro rapportato<span class=\"_ _1\"></span> al tempo e ai <span class=\"_ _1\"></span>rischi specifici del<span class=\"_ _1\"></span>l\u2019attivit\u00e0. <span class=\"ff1\"> </span>Una  riduzion<span class=\"_ _1\"></span>e  di  valore  \u00e8 <span class=\"_ _18\"> </span>riconosciuta <span class=\"_ _18\"> </span>nel  Conto  Econ<span class=\"_ _1\"></span>omico  qual<span class=\"_ _1\"></span>ora  il<span class=\"_ _1\"></span>  valore  di<span class=\"_ _1\"></span> iscrizione dell<span class=\"_ _1\"></span>\u2019attivit\u00e0, o del<span class=\"_ _1\"></span>la relativa <span class=\"ff8\">cash generating<span class=\"_ _1\"></span> unit<span class=\"ff1\"> a cui essa \u00e8 allocata,<span class=\"_ _1\"></span> \u00e8 superiore al<span class=\"_ _1\"></span> </span></span>valore recupe<span class=\"_ _1\"></span>rabile: le <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di valore<span class=\"_ _1\"></span> di <span class=\"ff8\">cash<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"ff8\">g<span class=\"_ _1\"></span>enerating unit<span class=\"_ _1\"></span><span class=\"ff1\"> sono i<span class=\"_ _1\"></span>mputate i<span class=\"_ _1\"></span>n primo<span class=\"_ _1\"></span> luogo <span class=\"_ _1\"></span>a </span></span></span></span>riduzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _7\"></span>contabile <span class=\"_ _4\"></span>dell\u2019eve<span class=\"_ _1\"></span>ntuale <span class=\"_ _7\"></span>avviamento <span class=\"_ _4\"></span>attribuito <span class=\"_ _7\"></span>e, <span class=\"_ _4\"></span>quin<span class=\"_ _1\"></span>di, <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>riduzione <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e altre <span class=\"_ _7\"></span>attivit\u00e0, <span class=\"_ _4\"></span>in <span class=\"_ _7\"></span>proporzio<span class=\"_ _1\"></span>ne <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>relativo <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>contabile. <span class=\"_ _7\"></span>Qualora <span class=\"_ _7\"></span>vengano <span class=\"_ _7\"></span>meno <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>presupposti<span class=\"_ _1\"></span> per <span class=\"_ _17\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sval<span class=\"_ _1\"></span>utazione <span class=\"_ _4\"></span>precedentemente <span class=\"_ _4\"></span>effettuata <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>beni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>material<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mmateriali <span class=\"_ _4\"></span>diversi <span class=\"_ _17\"></span>da<span class=\"_ _3\"></span> avviamento, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>valore <span class=\"_ _1b\"> </span>contabile <span class=\"_ _14\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _14\"> </span>viene<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>ripristinato <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>imputazion<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>Conto Economico, <span class=\"_ _17\"></span>nei <span class=\"_ _4\"></span>limiti <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>carico <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>l\u2019attivo <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>ogge<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>avreb<span class=\"_ _1\"></span>be <span class=\"_ _17\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>se <span class=\"_ _17\"></span>non fosse <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>effettuata <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>svalutazione <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>fossero <span class=\"_ _1\"></span>stati <span class=\"_ _3\"></span>effettuati gl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tamenti. <span class=\"_ _1\"></span>Nel <span class=\"_ _3\"></span>caso in <span class=\"_ _3\"></span>cui<span class=\"_ _3d\"> </span> la <span class=\"_ _13\"> </span>riduzione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _13\"> </span>derivante <span class=\"_ _13\"> </span>dal <span class=\"_ _13\"> </span>test <span class=\"_ _13\"> </span>sia <span class=\"_ _13\"> </span>sup<span class=\"_ _1\"></span>eriore <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>dell\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _13\"> </span>oggetto <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>test allocato alla <span class=\"ff8\">cash genera<span class=\"_ _1\"></span>ting<span class=\"ff1\"> </span>unit<span class=\"ff1\"> <span class=\"ff9\">cui la stessa<span class=\"_ _1\"></span> appartiene, l\u2019<span class=\"_ _1\"></span>ammontare re<span class=\"_ _1\"></span>siduo \u00e8 allocato alle<span class=\"_ _1\"></span> </span></span></span>attivit\u00e0  incluse  nella  <span class=\"ff8\">cash  generating  unit</span>  in  proporzione  del  loro  valore  di  carico.  Tale allocazione ha come<span class=\"_ _1\"></span> limite mini<span class=\"_ _1\"></span>mo l\u2019ammontare p<span class=\"_ _1\"></span>i\u00f9 alto tra:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>il relativo <span class=\"ff8\">fair value</span> <span class=\"ff9\">dell\u2019attivit\u00e0<span class=\"_ _1\"></span> al netto dei<span class=\"_ _1\"></span> costi di dismission<span class=\"_ _1\"></span>e;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>il relativo valore in uso<span class=\"_ _1\"></span>, come sopra defi<span class=\"_ _1\"></span>nito; </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>zero. </span>Le <span class=\"_ _4\"></span>perdite <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>valore <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>cont<span class=\"_ _7\"></span>abili<span class=\"_ _1\"></span>zzate <span class=\"_ _4\"></span>nel <span class=\"_ _7\"></span>Conto <span class=\"_ _4\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ra <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>costi <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>ammortamenti <span class=\"_ _7\"></span>e svalutazioni.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "Attivit\u00e0 immateriali a vita indefinita Testate Editoriali Le <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>imma<span class=\"_ _1\"></span>teriali <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _13\"></span>indefinita <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>quelle <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>quali, <span class=\"_ _17\"></span>sulla <span class=\"_ _17\"></span>base <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> un\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>utti <span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>at<span class=\"_ _1\"></span>tori <span class=\"_ _1\"></span>rilevanti, <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>c\u2019\u00e8 <span class=\"_ _3\"></span>un p<span class=\"_ _1\"></span>revedibil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>limite <span class=\"_ _3\"></span>al pe<span class=\"_ _1\"></span>riodo <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _1\"></span>ci <span class=\"_ _3\"></span>si attende <span class=\"_ _3\"></span>che si genereranno flussi <span class=\"_ _7\"></span>di cassa <span class=\"_ _7\"></span>in entrata per <span class=\"_ _7\"></span>il Gruppo. <span class=\"_ _7\"></span>Le Testate Editoriali sono considerate attivit\u00e0 a vita u<span class=\"_ _1\"></span>tile indefinita. Le <span class=\"_ _4\"></span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>indefinita <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>inizi<span class=\"_ _1\"></span>almente <span class=\"_ _4\"></span>rilevate <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>acqui<span class=\"_ _1\"></span>sto, determinato <span class=\"_ _7\"></span>secondo <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>stesse <span class=\"_ _7\"></span>modalit\u00e0 <span class=\"_ _4\"></span>indi<span class=\"_ _1\"></span>cate <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>im<span class=\"_ _1\"></span>materiali <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>vita <span class=\"_ _7\"></span>definita, <span class=\"_ _7\"></span>ma successivamente <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>ammortizzate<span class=\"ls6\">, <span class=\"_ _3\"></span><span class=\"ls0\">bens\u00ec <span class=\"_ _1\"></span>sogge<span class=\"_ _1\"></span>tte <span class=\"_ _1\"></span>annualmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>piu <span class=\"_ _1\"></span>frequentemente,<span class=\"_ _1\"></span> </span></span>se <span class=\"_ _7\"></span>specifici <span class=\"_ _7\"></span>eventi <span class=\"_ _7\"></span>indicano <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>possibili<span class=\"_ _1\"></span>t<span class=\"ls2\">\u00e0 <span class=\"_ _4\"></span></span>che <span class=\"_ _7\"></span>abbiano <span class=\"_ _7\"></span>subito <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>valore, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>verifiche finalizzate <span class=\"_ _15\"> </span>ad <span class=\"_ _13\"></span>accertare <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>loro <span class=\"_ _15\"> </span>valore <span class=\"_ _13\"></span>secondo <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>modali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _15\"> </span>descritte <span class=\"_ _15\"> </span>nel seguito <span class=\"_ _4\"></span>(si <span class=\"_ _17\"></span>riman<span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>Nota <span class=\"_ _4\"></span>n. <span class=\"_ _4\"></span>2). <span class=\"_ _17\"></span>Eventual<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>svalutazioni <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>rip<span class=\"_ _1\"></span>ristinate <span class=\"_ _4\"></span>qualora <span class=\"_ _4\"></span>vengano meno i motivi<span class=\"_ _1\"></span> che le hanno genera<span class=\"_ _1\"></span>te. Gli <span class=\"_ _15\"> </span>immobil<span class=\"_ _1\"></span>i, <span class=\"_ _15\"> </span>impianti <span class=\"_ _13\"> </span>e <span class=\"_ _15\"> </span>macchinari <span class=\"_ _13\"></span>sono <span class=\"_ _15\"> </span>esposti <span class=\"_ _15\"> </span>al <span class=\"_ _13\"> </span>netto <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>relativi<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>ammortamenti<span class=\"_ _1\"></span> accumulati <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>eventuali <span class=\"_ _13\"></span>perdite <span class=\"_ _15\"> </span>di <span class=\"_ _13\"></span>valore <span class=\"_ _15\"> </span>deter<span class=\"_ _1\"></span>minate <span class=\"_ _15\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>base <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>modalit\u00e0 <span class=\"_ _13\"> </span>descritte <span class=\"_ _15\"> </span>nel seguito. <span class=\"_ _7\"></span>L\u2019ammor<span class=\"_ _1\"></span>tamento \u00e8 <span class=\"_ _7\"></span>calcolato <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>quote <span class=\"_ _7\"></span>costanti<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>alla vita <span class=\"_ _7\"></span>utile <span class=\"_ _7\"></span>st<span class=\"_ _7\"></span><span class=\"ff1\">imata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>bene </span>per <span class=\"_ _4\"></span>l\u2019impresa, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>riesaminata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>periodicit\u00e0 <span class=\"_ _4\"></span>annuale <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>eventuali<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cambiamenti, <span class=\"_ _4\"></span>laddove<span class=\"_ _1\"></span> necessari, sono ap<span class=\"_ _1\"></span>portati con appli<span class=\"_ _1\"></span>cazione prospettica. Le principali al<span class=\"_ _1\"></span>iquote economico-tecniche utili<span class=\"_ _1\"></span>zzate, nonch\u00e9 le vite utili<span class=\"_ _1\"></span> stimate sono le seguenti: <table class=\"s w20f h15f\" id=\"_08f720e6-2188-467a-b879-a8063480ea90\"><tr><td></td><td class=\"c x191 y101d w93 hc9\"><div class=\"t m0 x1d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Vita Utile </div></td><td class=\"c x192 y101d w94 hc9\"><div class=\"t m0 x97 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Aliquota econom<span class=\"_ _1\"></span>ico tecnica </div><div class=\"t m0 xc5 hb y9e1 ff1 fs5 fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y101e w92 hc9\"><div class=\"t m0 x1 hb y101 ff9 fs5 fc0 sc0 ls0 ws0\">Fabbricati destinati<span class=\"_ _1\"></span> all\u2019industria<span class=\"ff1\"> </span></div></td><td class=\"c x191 y101e w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">30 anni </div></td><td class=\"c x192 y101e w94 hc9\"><div class=\"t m0 x49 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">3,33% </div></td></tr><tr><td class=\"c x193 y101f w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Costruzioni legger<span class=\"_ _1\"></span>e  </div></td><td class=\"c x191 y101f w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">10 anni </div></td><td class=\"c x192 y101f w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">10%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1020 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Macchinari opera<span class=\"_ _1\"></span>tori non automa<span class=\"_ _1\"></span>tici e impian<span class=\"_ _1\"></span>ti </div><div class=\"t m0 x1 hb y9e3 ff1 fs5 fc0 sc0 ls0 ws0\">generici </div></td><td class=\"c x191 y1020 w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">10 anni </div></td><td class=\"c x192 y1020 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">10%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1021 w92 heb\"><div class=\"t m0 x1 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">Rotative da sta<span class=\"_ _1\"></span>mpa per carta <span class=\"_ _1\"></span>in bobine </div></td><td class=\"c x191 y1021 w93 heb\"><div class=\"t m0 x7d hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">15 anni </div></td><td class=\"c x192 y1021 w94 heb\"><div class=\"t m0 x49 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">6,67% </div></td></tr><tr><td class=\"c x193 y1022 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Attrezzatura <span class=\"_ _1\"></span>varia e minuta </div></td><td class=\"c x191 y1022 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">4 anni </div></td><td class=\"c x192 y1022 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1023 w92 heb\"><div class=\"t m0 x1 hb y9e5 ff9 fs5 fc0 sc0 ls0 ws0\">Mobili e macch<span class=\"_ _1\"></span>ine d\u2019ufficio<span class=\"ff1\"> </span></div></td><td class=\"c x191 y1023 w93 heb\"><div class=\"t m0 x28 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">8 anni </div></td><td class=\"c x192 y1023 w94 heb\"><div class=\"t m0 x49 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">12,5%</div><div class=\"t m0 x15 h35 y9e7 ff1 fsd fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y1024 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Autoveicoli da <span class=\"_ _1\"></span>trasporto </div></td><td class=\"c x191 y1024 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">5 anni </div></td><td class=\"c x192 y1024 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">20%</div><div class=\"t m0 x15 h35 y8e6 ff1 fsd fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y1025 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Autoveicoli, moto<span class=\"_ _1\"></span>veicoli e <span class=\"_ _1\"></span>simili </div></td><td class=\"c x191 y1025 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">4 anni </div></td><td class=\"c x192 y1025 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr></table>I <span class=\"_ _4\"></span>terreni, <span class=\"_ _17\"></span>si<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>liberi <span class=\"_ _4\"></span>da <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>struzione <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>annessi <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>fabbricati <span class=\"_ _4\"></span>civili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>industriali, <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>sono ammortizzati in quan<span class=\"_ _1\"></span>to elementi<span class=\"_ _1\"></span> a vita utile il<span class=\"_ _1\"></span>limitata. Qualora <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>bene <span class=\"_ _15\"> </span>oggetto<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>ammortamento <span class=\"_ _13\"> </span>sia <span class=\"_ _15\"> </span>composto <span class=\"_ _13\"> </span>da <span class=\"_ _15\"> </span>elementi <span class=\"_ _15\"> </span>distintamente<span class=\"_ _1\"></span> identificabili<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>vita <span class=\"_ _9\"> </span>utile <span class=\"_ _9\"> </span>differisce <span class=\"_ _9\"> </span>significativamen<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>da <span class=\"_ _9\"> </span>quella <span class=\"_ _9\"> </span>delle <span class=\"_ _5\"> </span>altre <span class=\"_ _a\"> </span>parti <span class=\"_ _9\"> </span>che compongono <span class=\"_ _3\"></span>l\u2019attivit\u00e0, <span class=\"_ _3\"></span>l\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>effettua<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>separatamente <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>cias<span class=\"_ _1\"></span>cuna <span class=\"_ _3\"></span>dell<span class=\"ff1\">e parti <span class=\"_ _3\"></span>che </span>compongono il bene<span class=\"_ _1\"></span> in appli<span class=\"_ _1\"></span>cazione del principi<span class=\"_ _1\"></span>o del <span class=\"ff8\">component approach<span class=\"_ _1\"></span>. </span>Al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>vendita <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>quando <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>sussi<span class=\"_ _1\"></span>stono <span class=\"_ _13\"></span>bene<span class=\"_ _1\"></span>fici <span class=\"_ _13\"></span>economici <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>uturi <span class=\"_ _13\"></span>attesi<span class=\"_ _1\"></span> dall\u2019uso <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>immobili, <span class=\"_ _17\"></span>impianti <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>macchinari, <span class=\"_ _17\"></span>essi <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>eli<span class=\"_ _1\"></span>minati <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>bilan<span class=\"_ _1\"></span>cio <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>l\u2019<span class=\"_ _1\"></span>eventuale perdita o utile (calcolata come<span class=\"_ _1\"></span> differenza tra il valore di cession<span class=\"_ _1\"></span>e e il valore di netto contabile) viene rilevata a Con<span class=\"_ _1\"></span>to Econ<span class=\"_ _1\"></span>omico nell\u2019anno del<span class=\"_ _1\"></span>la suddetta eli<span class=\"_ _1\"></span>minazione.<span class=\"_ _3d\"> </span>Leasing Locatario  lndividuazi<span class=\"_ _1\"></span>one del leasing  Alla <span class=\"_ _4\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>inizio <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>contratto <span class=\"_ _4\"></span>(<span class=\"ff8\">inception <span class=\"_ _17\"></span>date</span>, <span class=\"_ _4\"></span>anteriore <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>stipula <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto <span class=\"_ _17\"></span>e quella <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>rti <span class=\"_ _4\"></span>si <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mpegnano <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>rispettare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>termini <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>trattuali), <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successivamente, <span class=\"_ _4\"></span>ad ogni <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>odifica<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>termini <span class=\"_ _3\"></span>e dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>condizion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>ttuali, <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>stesso <span class=\"_ _1\"></span>contiene<span class=\"_ _1\"></span> o <span class=\"_ _17\"></span>rappresenta <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"></span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\">. <span class=\"_ _17\"></span>In <span class=\"_ _17\"></span>particol<span class=\"_ _1\"></span>are, <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tratto <span class=\"_ _4\"></span>contiene <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>rappres<span class=\"_ _1\"></span>enta <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>se </span></span>trasferisce <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>diritto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>controllare <span class=\"_ _13\"></span>l'utilizzo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>bene <span class=\"_ _13\"></span>identificato, <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>periodo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tempo<span class=\"_ _3d\"> </span>stabilito, in cambio di un corrispettivo. Per valutare se un contratto contiene o rappresenta un leasing<span class=\"ff1\"> la societ\u00e0:<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">valuta se<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>tto al<span class=\"_ _1\"></span>l'attiv<span class=\"_ _1\"></span>ita i<span class=\"_ _1\"></span>dentificata, <span class=\"_ _3\"></span>detiene il <span class=\"_ _3\"></span>diritto di <span class=\"_ _1\"></span>ottene<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sostanz<span class=\"_ _1\"></span>ialmente <span class=\"_ _3\"></span>tutti </span></span>i benefici econo<span class=\"_ _1\"></span>mici connessi<span class=\"_ _1\"></span> con il suo utili<span class=\"_ _1\"></span>zzo lungo tu<span class=\"_ _1\"></span>tto il periodo di util<span class=\"_ _1\"></span>izzo; \u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">verifica <span class=\"_ _4\"></span>se <span class=\"_ _17\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>contratto <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>iferisce <span class=\"_ _4\"></span>all'utilizzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>specificata, <span class=\"_ _4\"></span>esplicitamente <span class=\"_ _4\"></span>o </span></span>implicitamente<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>fisicamente <span class=\"_ _4\"></span>distinta<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>rappresentante <span class=\"_ _4\"></span>sostanzialmen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>tutta <span class=\"_ _4\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>capacit\u00e0 di <span class=\"_ _17\"></span>un'attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>fisi<span class=\"_ _1\"></span>camente <span class=\"_ _4\"></span>distinta. <span class=\"_ _17\"></span>Se <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>fornitore <span class=\"_ _4\"></span>ha <span class=\"_ _17\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _17\"></span>sostanziale <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>sostituzione, l'attivit\u00e0 non e i<span class=\"_ _1\"></span>dentificata<span class=\"_ _1\"></span>; \u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">verifica <span class=\"_ _16\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>dirigere <span class=\"_ _16\"></span>l'utilizzo <span class=\"_ _3\"></span>dell'attivit\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _16\"></span>La <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>ritiene <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>godere <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>questo </span></span>diritto quando<span class=\"_ _1\"></span> ha i<span class=\"_ _1\"></span> diritti <span class=\"_ _1\"></span>per assu<span class=\"_ _1\"></span>mere l<span class=\"_ _1\"></span>e decision<span class=\"_ _1\"></span>i che sono <span class=\"_ _1\"></span>le pi<span class=\"_ _1\"></span>\u00f9 ril<span class=\"_ _1\"></span>evanti <span class=\"_ _1\"></span>per cambiare<span class=\"_ _1\"></span> la modalit\u00e0 e la final<span class=\"_ _1\"></span>it\u00e0 di utili<span class=\"_ _1\"></span>zzo dell'attivita stess<span class=\"_ _1\"></span>a.  Per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>contenenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>piu <span class=\"_ _4\"></span>componenti, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span>, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>quindi <span class=\"_ _4\"></span>rientranti<span class=\"_ _1\"></span> sotto <span class=\"_ _19\"> </span>altri <span class=\"_ _19\"> </span>prin<span class=\"_ _1\"></span>cipi <span class=\"_ _19\"> </span>conta<span class=\"_ _1\"></span>bili, <span class=\"_ _19\"> </span>occorre <span class=\"_ _15\"> </span>separare <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>singole <span class=\"_ _19\"> </span>componenti <span class=\"_ _19\"> </span>alle <span class=\"_ _15\"> </span>quali <span class=\"_ _19\"> </span>applicare <span class=\"_ _15\"> </span>i rispettivi princi<span class=\"_ _1\"></span>pi contabili. La <span class=\"_ _19\"> </span>durata<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _19\"> </span><span class=\"ff8\">lea<span class=\"_ _1\"></span>sing<span class=\"ff1\"> <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>nizia <span class=\"_ _15\"> </span>quando <span class=\"_ _19\"> </span>il <span class=\"_ _15\"> </span>locatore <span class=\"_ _19\"> </span>met<span class=\"_ _1\"></span>te <span class=\"_ _19\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>bene <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>disposizione <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>locatario </span></span>(<span class=\"ff8\">commencement<span class=\"_ _1\"></span> date<span class=\"_ _1\"></span><span class=\"ff1\">) e<span class=\"_ _1\"></span>d \u00e8 <span class=\"_ _3\"></span>determinata <span class=\"_ _1\"></span>consider<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>annull<span class=\"_ _1\"></span>abile <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto,<span class=\"_ _1\"></span> </span></span>cio\u00e8 <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>periodo <span class=\"_ _4\"></span>durante <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>parti <span class=\"_ _4\"></span>hanno <span class=\"_ _4\"></span>dei <span class=\"_ _17\"></span>diritti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>degli <span class=\"_ _17\"></span>obbl<span class=\"_ _1\"></span>ighi <span class=\"_ _4\"></span>legalmente <span class=\"_ _4\"></span>esecutivi (<span class=\"ff8\">enforceable</span>) e incl<span class=\"_ _1\"></span>ude anche i <span class=\"ff8\">rent-<span class=\"_ _1\"></span>free period<span class=\"ff1\">. A<span class=\"_ _1\"></span> tale durata si aggiun<span class=\"_ _1\"></span>ge: </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">il <span class=\"_ _16\"></span>periodo <span class=\"_ _3\"></span>coperto <span class=\"_ _3\"></span>da <span class=\"_ _16\"></span>un'opzione <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>rinnovo <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _16\"></span>(\"opzione <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>pror<span class=\"_ _7\"></span>oga\" <span class=\"_ _16\"></span>o <span class=\"_ _3\"></span><span class=\"ff8\">renewal </span></span></span>option<span class=\"ff1\">), quando la<span class=\"_ _1\"></span> societ\u00e0 \u00e8 ragi<span class=\"_ _1\"></span>onevolmente cer<span class=\"_ _1\"></span>ta di esercitare<span class=\"_ _1\"></span> tale opzione; </span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">i <span class=\"_ _19\"> </span>periodi<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>successivi <span class=\"_ _15\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>risoluzione <span class=\"_ _15\"> </span>(\"opzione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>risol<span class=\"_ _1\"></span>uzione\" <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span><span class=\"ff8\">termination </span></span></span>option<span class=\"ff1\">), quando la<span class=\"_ _1\"></span> societ\u00e0 \u00e8 ragi<span class=\"_ _1\"></span>onevolmente cer<span class=\"_ _1\"></span>ta di non esercita<span class=\"_ _1\"></span>re tale opzi<span class=\"_ _1\"></span>one. <span class=\"ff8\"> </span></span>Le <span class=\"_ _17\"></span>opzioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>risoluzione <span class=\"_ _17\"></span>detenute <span class=\"_ _17\"></span>solo <span class=\"_ _17\"></span>dal <span class=\"_ _13\"></span>loca<span class=\"_ _1\"></span>tore <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>considerate. <span class=\"_ _17\"></span> <span class=\"_ _17\"></span>La <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>agionevol<span class=\"_ _1\"></span>e certezza <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>ese<span class=\"_ _1\"></span>rcitare <span class=\"_ _13\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>meno <span class=\"_ _13\"></span>un'opzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>pr<span class=\"_ _1\"></span>oroga <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>risoluzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>prev<span class=\"_ _1\"></span>ista <span class=\"_ _13\"></span>dal <span class=\"_ _13\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _13\"></span>\u00e8 verificata <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>decorrenza, <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span>siderando <span class=\"_ _4\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fatti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>circo<span class=\"_ _1\"></span>stanze <span class=\"_ _4\"></span>che generano <span class=\"_ _17\"></span>un <span class=\"_ _13\"></span>ince<span class=\"_ _1\"></span>ntivo <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>all'esercizio <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>eno <span class=\"_ _17\"></span>dell'opzione<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>succe<span class=\"_ _1\"></span>ssivament<span class=\"_ _1\"></span>e riverificata og<span class=\"_ _1\"></span>ni qu<span class=\"_ _1\"></span>alvolta <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>presentino<span class=\"_ _1\"></span> eventi<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ificativi o<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>mbiamenti <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>circostanze<span class=\"_ _1\"></span> che<span class=\"_ _1\"></span> potrebbero incidere<span class=\"_ _1\"></span> sulla sua de<span class=\"_ _1\"></span>terminazione, e che sono so<span class=\"_ _1\"></span>tto il con<span class=\"_ _1\"></span>trollo dell<span class=\"_ _1\"></span>a societ\u00e0. Contabilizzazi<span class=\"_ _1\"></span>one del leasing<span class=\"_ _1\"></span>  Alla <span class=\"_ _16\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _16\"></span>decorrenza <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff8\">leasing<span class=\"ff1\">, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>rileva <span class=\"_ _16\"></span>l'attivit\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utilizzo <span class=\"_ _16\"></span>(<span class=\"_ _7\"></span><span class=\"ff8\">Right </span></span></span>of Use o Roll<span class=\"ff1\">) e<span class=\"_ _1\"></span> la passivit\u00e0 del <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> (</span>lease liab<span class=\"_ _1\"></span>ility<span class=\"ff1 lsa\">). </span></span></span><span class=\"ff1\"><span class=\"ff8\"><span class=\"ff1 lsa\"><span class=\"ls0\"> </span></span></span></span>L'attivit\u00e0 <span class=\"_ _14\"> </span>consistente <span class=\"_ _14\"> </span>nel <span class=\"_ _21\"> </span>diri<span class=\"_ _1\"></span>tto <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>utili<span class=\"_ _1\"></span>zzo <span class=\"_ _21\"> </span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _21\"> </span>ini<span class=\"_ _1\"></span>zialmente <span class=\"_ _14\"> </span>valutata <span class=\"_ _14\"> </span>al <span class=\"_ _21\"> </span>costo,<span class=\"_ _1\"></span> comprensivo <span class=\"_ _17\"></span>dell'importo <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>valutazione <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>niziale <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">leasing</span>, <span class=\"_ _17\"></span>rettificato <span class=\"_ _17\"></span>dei pagamenti <span class=\"_ _a\"> </span>dovuti <span class=\"_ _9\"> </span>per <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>leasing <span class=\"_ _9\"> </span>eff<span class=\"_ _7\"></span>ettuati <span class=\"_ _9\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>prima <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _1b\"> </span>decorrenza,<span class=\"_ _1\"></span> incrementato <span class=\"_ _17\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>retti <span class=\"_ _17\"></span>inizial<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sostenuti <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>stima <span class=\"_ _17\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>locata<span class=\"_ _1\"></span>rio <span class=\"_ _17\"></span>dovr\u00e0 sostenere <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>smantel<span class=\"_ _1\"></span>lamento <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>rimozione <span class=\"_ _19\"> </span>dell'attivit\u00e0 <span class=\"_ _19\"> </span>sottostan<span class=\"_ _1\"></span>te <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>ripristino dell'attivit\u00e0 sot<span class=\"_ _1\"></span>tostante o del<span class=\"_ _1\"></span> sito in cui \u00e8 ubica<span class=\"_ _1\"></span>ta, al netto degli<span class=\"_ _1\"></span> incentivi al <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> ricevuti. </span></span>La <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>leasing <span class=\"_ _13\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>valutata<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attuale <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>pagamenti<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dovuti <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _13\"></span>il leasing <span class=\"_ _16\"></span>non <span class=\"_ _3\"></span>versati <span class=\"_ _16\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>decorrenza. <span class=\"_ _16\"></span>Ai <span class=\"_ _3\"></span>fini <span class=\"_ _16\"></span>dell'attualizzazione <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>societ\u00e0 <span class=\"_ _16\"></span>utilizza, <span class=\"_ _16\"></span>quando possibile <span class=\"_ _3\"></span>e se evinci<span class=\"_ _1\"></span>bile <span class=\"_ _3\"></span>dal contrat<span class=\"_ _1\"></span>to, i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse<span class=\"_ _1\"></span> impl<span class=\"_ _1\"></span>icito <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span><span class=\"ff8\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>alternativa,<span class=\"_ _3\"></span> </span></span>il tasso di finanziamento marginale (<span class=\"ff8\">incremental<span class=\"_ _1\"></span> borrowing rate<span class=\"ff1\"> - IBR). I pagamenti dovuti per </span></span>il <span class=\"_ _7\"></span><span class=\"ff8 ls0\">leasing<span class=\"ff1\"> <span class=\"_ _7\"></span>inclusi <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>passivit\u00e0 comprendono <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>pagamenti f<span class=\"_ _7\"></span>issi, <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>pagamenti<span class=\"_ _1\"></span> </span></span>variabili che dipendono<span class=\"_ _1\"></span> da un <span class=\"_ _7\"></span>indice<span class=\"_ _1\"></span> o un tasso, gli importi<span class=\"_ _1\"></span> che si prevede di pagare a titolo di garanzia sul <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>residua,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>prezzo di <span class=\"_ _7\"></span>esercizio di <span class=\"_ _7\"></span>un'opzione di <span class=\"_ _7\"></span>acquisto <span class=\"_ _7\"></span>(che la <span class=\"_ _7\"></span>societ\u00e0 <span class=\"_ _7\"></span>ha la <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>agionevol<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>certezza <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>esercitare<span class=\"_ _1\"></span>), <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>pagamenti <span class=\"_ _7\"></span>dovuti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>rinnovo <span class=\"_ _4\"></span>facoltativo (se <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>ragionevole <span class=\"_ _17\"></span>certezza <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>esercitare <span class=\"_ _17\"></span>l'opzione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>rinnovo) <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>penalit\u00e0 <span class=\"_ _17\"></span>di risoluzione <span class=\"_ _16\"></span>anticipata <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>abbia <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ragionevole <span class=\"_ _16\"></span>certezza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>risolvere anticipatamente il <span class=\"ff8\">lea<span class=\"_ _1\"></span>sing<span class=\"ff1 lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>Successivamen<span class=\"_ _1\"></span>te, <span class=\"_ _7\"></span>l'attivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo <span class=\"_ _7\"></span>viene <span class=\"_ _7\"></span>ammortizzata <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>quote <span class=\"_ _7\"></span>costanti per <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>'intera <span class=\"_ _4\"></span>durata <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto, <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>il <span class=\"_ _4\"></span>contra<span class=\"_ _1\"></span>tto <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>preve<span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>trasferi<span class=\"_ _1\"></span>mento della propriet\u00e0 al termine della durata<span class=\"_ _1\"></span> del <span class=\"ff8\">leasing</span> ovvero il costo del <span class=\"_ _7\"></span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\"> rifletta il fatto che<span class=\"_ _1\"></span> </span></span>il <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>ocatario <span class=\"_ _13\"></span>esercitera <span class=\"_ _17\"></span>l'opzione <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>acquisto. <span class=\"_ _13\"></span>In <span class=\"_ _17\"></span>tale <span class=\"_ _13\"></span>ultima <span class=\"_ _17\"></span>fattispecie <span class=\"_ _13\"></span>l'ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _13\"></span>dov<span class=\"_ _1\"></span>r\u00e0 essere <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>pi\u00f9 breve <span class=\"_ _7\"></span>tra <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>vita <span class=\"_ _7\"></span>utile del <span class=\"_ _7\"></span>bene <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>durata <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contratto<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>Le <span class=\"_ _7\"></span>vite <span class=\"_ _7\"></span>utili st<span class=\"_ _7\"></span>imate<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>delle attivit\u00e0 per il<span class=\"_ _1\"></span> diritto di<span class=\"_ _1\"></span> utilizzo sono <span class=\"_ _1\"></span>calcolate secon<span class=\"_ _1\"></span>do il <span class=\"_ _1\"></span>medesimo cri<span class=\"_ _1\"></span>teria appl<span class=\"_ _1\"></span>icate alle voci<span class=\"_ _1\"></span> di immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>riferimento<span class=\"_ _1\"></span>. <span class=\"_ _13\"></span>lnoltre, <span class=\"_ _13\"></span>l'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>utilizzo <span class=\"_ _13\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>diminuita <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e eventuali  perdite  per  riduzione  di  valore  (<span class=\"ff8\">impairment</span>)  e  r<span class=\"_ _7\"></span>ettifica<span class=\"_ _1\"></span>ta  al  fine  di <span class=\"_ _5\"> </span>riflettere  le<span class=\"_ _1\"></span> rimisurazioni dell<span class=\"_ _1\"></span>a passivit\u00e0 del l<span class=\"_ _1\"></span>easing.  La <span class=\"_ _1b\"> </span>passivit\u00e0 <span class=\"_ _a\"> </span>del <span class=\"_ _14\"> </span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\">, <span class=\"_ _1b\"> </span>successivamen<span class=\"_ _1\"></span>te <span class=\"_ _1b\"> </span>alla <span class=\"_ _a\"> </span>valutazione <span class=\"_ _1b\"> </span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _1b\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _14\"> </span>di </span></span>decorrenza, \u00e8 <span class=\"_ _7\"></span>valutata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>al costo <span class=\"_ _7\"></span>ammortizza<span class=\"_ _1\"></span>to utilizzando il <span class=\"_ _7\"></span>criteria dell'interesse effettivo ed \u00e8 rimisurata <span class=\"_ _19\"> </span>in <span class=\"_ _15\"> </span>caso <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>modifica <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _19\"> </span>paga<span class=\"_ _1\"></span>menti <span class=\"_ _19\"> </span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>per <span class=\"_ _15\"> </span>il <span class=\"_ _18\"> </span><span class=\"ff8\">leasing</span> <span class=\"_ _15\"> </span>derivanti <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>una<span class=\"_ _3\"></span> variazione dell'indice o <span class=\"_ _7\"></span>tasso, in <span class=\"_ _7\"></span>caso di modifica dell'importo che <span class=\"_ _7\"></span>la societ\u00e0 <span class=\"_ _7\"></span>prevede<span class=\"_ _1\"></span> di <span class=\"_ _7\"></span>dover pagare a <span class=\"_ _7\"></span>titolo <span class=\"_ _7\"></span>di garanzia sul <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>residua o <span class=\"_ _7\"></span>quando la <span class=\"_ _7\"></span>societ\u00e0 modifica la <span class=\"_ _7\"></span>sua <span class=\"_ _7\"></span>valutazione con <span class=\"_ _7\"></span>riferimento all'esercizio o <span class=\"_ _7\"></span>meno <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>un'opzione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>acquisto, <span class=\"_ _7\"></span>proroga<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>risoluzion<span class=\"_ _1\"></span>e. <span class=\"_ _7\"></span>Quando la <span class=\"_ _7\"></span>passivit\u00e0 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> <span class=\"_ _4\"></span>viene <span class=\"_ _7\"></span>rimisurata, <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>locatario <span class=\"_ _7\"></span>procede <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>una <span class=\"_ _7\"></span>corrispondente <span class=\"_ _7\"></span>modifica<span class=\"_ _3d\"> </span></span></span>dell'attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>diritto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>utilizzo. <span class=\"_ _13\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _13\"></span>ca<span class=\"_ _1\"></span>ntabile <span class=\"_ _17\"></span>dell'attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>diritto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>utilizzo <span class=\"_ _17\"></span>\u00e8 ridotto a zero, la <span class=\"_ _1\"></span>modifica vie<span class=\"_ _1\"></span>ne rilevata nell<span class=\"_ _1\"></span>'utile/(perdita<span class=\"_ _1\"></span>) dell'esercizi<span class=\"_ _1\"></span>o.  Nel prospetto della si<span class=\"_ _1\"></span>tuazi<span class=\"_ _1\"></span>one patrimonial<span class=\"_ _1\"></span>e-finanziaria, la socie<span class=\"_ _1\"></span>t\u00e0 espone l<span class=\"_ _1\"></span>e attivit\u00e0 per il diritto di <span class=\"_ _7\"></span>utili<span class=\"_ _1\"></span>zzo tra le <span class=\"_ _7\"></span>immobil<span class=\"_ _1\"></span>izzazioni, nella stessa voce nella quale sarebbero esposte tali attivit\u00e0, <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ossero <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>propriet\u00e0; <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ra <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ina<span class=\"_ _1\"></span>nziarie. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>conto<span class=\"_ _1\"></span> economico gli interessi p<span class=\"_ _1\"></span>assivi sulle passi<span class=\"_ _1\"></span>vit\u00e0 del <span class=\"ff8\">leasing</span> costituiscono una componen<span class=\"_ _1\"></span>te degli oneri finanziari<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> sono<span class=\"_ _1\"></span> espo<span class=\"_ _1\"></span>sti separata<span class=\"_ _1\"></span>mente dal<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quote di<span class=\"_ _1\"></span> am<span class=\"_ _1\"></span>mortament<span class=\"_ _1\"></span>o delle <span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>il diritto di utilizzo.  Locatore  lndividuazi<span class=\"_ _1\"></span>one del leasing  Alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>inizio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>successivamente, <span class=\"_ _1\"></span>ad ogni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>termini e <span class=\"_ _1\"></span>delle<span class=\"_ _1\"></span> condizioni  cont<span class=\"_ _1\"></span>rattuali,  la  socie<span class=\"_ _1\"></span>t\u00e0  classifica<span class=\"_ _1\"></span>  ognuno  dei<span class=\"_ _1\"></span>  sui  leasing  \"at<span class=\"_ _1\"></span>tivi\"  come<span class=\"_ _1\"></span>  leasing finanziario <span class=\"_ _13\"> </span>o <span class=\"_ _15\"> </span>leasing <span class=\"_ _13\"> </span>operative. <span class=\"_ _15\"> </span>A <span class=\"_ _13\"></span>tal <span class=\"_ _15\"> </span>fine, <span class=\"_ _15\"> </span>la <span class=\"_ _13\"> </span>societa <span class=\"_ _15\"> </span>valuta <span class=\"_ _13\"></span>in <span class=\"_ _15\"> </span>linea <span class=\"_ _15\"> </span>generale <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>il <span class=\"_ _13\"> </span>leasing trasferisce <span class=\"_ _9\"> </span>sostanzialme<span class=\"_ _1\"></span>nte <span class=\"_ _9\"> </span>tutti <span class=\"_ _9\"> </span>i <span class=\"_ _a\"> </span>rischi <span class=\"_ _9\"> </span>e <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>benefici <span class=\"_ _9\"> </span>connessi <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>propriet\u00e0 <span class=\"_ _9\"> </span>dell'attivit\u00e0 sottostante. <span class=\"_ _4\"></span>In <span class=\"_ _17\"></span>tal <span class=\"_ _17\"></span>caso, <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>classificato <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>finanziario, <span class=\"_ _4\"></span>altrimenti <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>operativo<span class=\"_ _1\"></span>. Nell'ambito <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>valuta<span class=\"_ _1\"></span>zione, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>ra tra <span class=\"_ _3\"></span>i vari <span class=\"_ _1\"></span>indicato<span class=\"_ _1\"></span>ri, se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> </span></span>copre la maggior pa<span class=\"_ _1\"></span>rte dell<span class=\"_ _1\"></span>a vita economica dell'attivi<span class=\"_ _1\"></span>t\u00e0 sottostante e<span class=\"_ _1\"></span>/o la presenza o meno<span class=\"_ _1\"></span> di opzioni di acqui<span class=\"_ _1\"></span>sto ragionevolmente<span class=\"_ _1\"></span> esercitabili<span class=\"_ _1\"></span>.  Per <span class=\"_ _4\"></span>i <span class=\"_ _17\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>contenenti <span class=\"_ _4\"></span>una <span class=\"_ _17\"></span>componen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span><span class=\"ls1e\">e </span>non <span class=\"ff8 ls0\">leasing<span class=\"ff1\">, la societ\u00e0 <span class=\"_ _1\"></span>ripartisce il<span class=\"_ _1\"></span> corrispettivo d<span class=\"_ _1\"></span>el contratto appl<span class=\"_ _1\"></span>icando l'I<span class=\"_ _1\"></span>FRS 15.  </span></span>Contabilizzazi<span class=\"_ _1\"></span>one del leasing<span class=\"_ _1\"></span>  In <span class=\"_ _21\"> </span>caso <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span><span class=\"ff8\">leasing</span> <span class=\"_ _21\"> </span>f<span class=\"_ _7\"></span>inan<span class=\"_ _1\"></span>ziario <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>societ\u00e0 <span class=\"_ _21\"> </span>rileva <span class=\"_ _21\"> </span>nel <span class=\"_ _21\"> </span>prospetto <span class=\"_ _21\"> </span>della <span class=\"_ _21\"> </span>situazione<span class=\"_ _1\"></span> patrimoniale-fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _17\"></span>l'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quale <span class=\"_ _4\"></span>cr<span class=\"_ _7\"></span>edito <span class=\"_ _4\"></span>ad <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>ugual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>all'inve<span class=\"_ _1\"></span>stimento <span class=\"_ _17\"></span>net<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> leasing<span class=\"ff1\">. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>valutare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>l'investimento <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>la <span class=\"_ _13\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>ricorre <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>tasso <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>interess<span class=\"_ _1\"></span>e </span>implicito <span class=\"_ _1f\"> </span>del <span class=\"_ _2\"> </span><span class=\"ff8\">leasing</span>, <span class=\"_ _1f\"> </span>definite <span class=\"_ _2\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>modo<span class=\"_ _1\"></span> <span class=\"_ _1f\"> </span>t<span class=\"_ _7\"></span>ale<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>da <span class=\"_ _1f\"> </span>ricomprendere<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>i <span class=\"_ _1f\"> </span>costi <span class=\"_ _2\"> </span>diretti<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>inizial<span class=\"_ _1\"></span>i. All'investimento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>nel <span class=\"ff8\">l<span class=\"_ _1\"></span>easing<span class=\"ff1\">, <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>applica <span class=\"_ _3\"></span>le di<span class=\"_ _1\"></span>sposizioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>previste <span class=\"_ _3\"></span>dall'IFRS <span class=\"_ _3\"></span>9 in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>a </span></span>di eliminazi<span class=\"_ _1\"></span>one cantabile ed accan<span class=\"_ _1\"></span>tonamenti per <span class=\"_ _1\"></span>riduzion<span class=\"_ _1\"></span>e di valore. I proventi fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>rilevati l<span class=\"_ _1\"></span>ungo la <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"ff8\">leasing<span class=\"_ _1\"></span><span class=\"ff1\"> sulla <span class=\"_ _1\"></span>base di <span class=\"_ _1\"></span>un criterio </span></span>sistematico. <span class=\"_ _1\"></span> In caso di <span class=\"ff8\">leasing</span> ope<span class=\"_ _1\"></span>rative la societ\u00e0<span class=\"_ _1\"></span> rileva i pag<span class=\"_ _1\"></span>amenti ricevuti<span class=\"_ _1\"></span> come proventi<span class=\"_ _1\"></span> con un criterio <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>quote <span class=\"_ _13\"></span>cos<span class=\"_ _1\"></span>tanti <span class=\"_ _13\"></span>lungo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>durata <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\">, <span class=\"_ _13\"></span>nella <span class=\"_ _13\"></span>voce <span class=\"_ _13\"></span>\"altri<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ricavi <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _13\"></span>vendite <span class=\"_ _13\"></span>e </span></span>prestazioni\".<span class=\"_ _3d\"> </span>Sub-leasing Pe<span class=\"_ _1\"></span>r qua<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> rigu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>i <span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\">, la soc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>t\u00e0,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>in<span class=\"_ _1\"></span> qua<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di<span class=\"_ _1\"></span> loca<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>re in<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>med<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o, cla<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a </span></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>q<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _4\"></span>pri<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ara<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte <span class=\"_ _7\"></span>dal <span class=\"_ _4\"></span><span class=\"ff8\">su<span class=\"_ _1\"></span>b-<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\">. <span class=\"_ _4\"></span>A<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ta<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>fi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>cl<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff8\">s<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>-<span class=\"_ _3d\"> </span></span></span></span></span></span>le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>all'at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>til<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>l <span class=\"ff8\">l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> pr<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>pal<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>, p<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>utt<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> </span></span></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>fac<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>rife<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>'at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>so<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e. <span class=\"_ _13\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>il <span class=\"_ _13\"> </span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _13\"></span>pri<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>pal<span class=\"_ _3\"></span>e <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>un <span class=\"_ _15\"> </span><span class=\"ff8\">le<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>bre<span class=\"_ _1\"></span>ve </span></span></span></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _1\"></span>et\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cont<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>appl<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>prev<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dal <span class=\"_ _16\"></span>princ<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>segui<span class=\"_ _1\"></span>to es<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span><span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>cla<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ifi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span><span class=\"ff8\">lea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>opera<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>In <span class=\"_ _3\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _16\"></span><span class=\"ls21\">il <span class=\"_ _1\"></span><span class=\"ff8 ls0\">le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></span></span></span></span></span></span>pri<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>pal<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n \u00e8<span class=\"_ _1\"></span> ma<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> mo<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>o v<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>re. Perdite di valore Periodicamente <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>verificata <span class=\"_ _4\"></span>l\u2019esistenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>eventi <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>cambiamenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>situazione <span class=\"_ _4\"></span>che indichino  che <span class=\"_ _9\"> </span>il <span class=\"_ _5\"> </span>valore <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>carico <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>materiali <span class=\"_ _5\"> </span>non <span class=\"_ _5\"> </span>possa <span class=\"_ _5\"> </span>essere recuperato. <span class=\"_ _17\"></span><span class=\"ff9\">Se <span class=\"_ _13\"> </span>esiste <span class=\"_ _17\"></span>un\u2019indicazion<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>di <span class=\"_ _17\"></span>questo <span class=\"_ _13\"> </span>tipo <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>procede <span class=\"_ _13\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>determina<span class=\"_ _1\"></span>zione <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>oro </span>valore r<span class=\"_ _7\"></span>ecuperabi<span class=\"_ _1\"></span>le e, <span class=\"_ _7\"></span>nel caso <span class=\"_ _7\"></span>in cui <span class=\"_ _7\"></span>il valore <span class=\"_ _7\"></span>netto contabile ecceda il <span class=\"_ _7\"></span>valore recuperabile, le attivit\u00e0 <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>svaluta<span class=\"_ _1\"></span>te <span class=\"_ _13\"></span>fino <span class=\"_ _17\"></span>a <span class=\"_ _13\"></span>riflettere <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>loro <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>recupe<span class=\"_ _1\"></span>rabile. <span class=\"_ _13\"></span>Relativ<span class=\"_ _1\"></span>amente <span class=\"_ _13\"></span>alle <span class=\"_ _17\"></span>attivit\u00e0 immateriali <span class=\"_ _3\"></span>a vi<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>indefinit<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>imato <span class=\"_ _3\"></span>con cadenza <span class=\"_ _3\"></span>annuale <span class=\"_ _3\"></span>o, comunque<span class=\"_ _1\"></span>, ogni volta che mu<span class=\"_ _1\"></span>tate circostanze<span class=\"_ _1\"></span> o eventi speci<span class=\"_ _1\"></span>fici lo richiedano. Il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>recuperabile <span class=\"_ _16\"></span>delle <span class=\"_ _3\"></span>att<span class=\"_ _7\"></span>ivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>materiali <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>immateriali<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>dal <span class=\"_ _16\"></span>m<span class=\"_ _7\"></span>aggiore<span class=\"_ _1\"></span> tra il <span class=\"_ _1\"></span>valore co<span class=\"_ _1\"></span>rrente <span class=\"ff10\">(\u2018<span class=\"_ _1\"></span>fair value\u2019<span class=\"_ _1\"></span>)<span class=\"ff1\"> <span class=\"ff9\">al ne<span class=\"_ _1\"></span>tto dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>di di<span class=\"_ _1\"></span>smissione e <span class=\"_ _1\"></span>il l<span class=\"_ _1\"></span>oro va<span class=\"_ _1\"></span>lore d\u2019uso<span class=\"_ _1\"></span>. Il val<span class=\"_ _1\"></span>ore </span></span></span>d\u2019uso <span class=\"_ _13\"> </span><span class=\"ff1\">\u00e8 <span class=\"_ _15\"> </span>rappresenta<span class=\"_ _1\"></span>to <span class=\"_ _15\"> </span>dal <span class=\"_ _13\"></span>valore <span class=\"_ _13\"> </span>attuale <span class=\"_ _13\"> </span>dei <span class=\"_ _15\"> </span>flussi <span class=\"_ _13\"></span>finanziari <span class=\"_ _13\"></span>futuri <span class=\"_ _13\"> </span>che <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>prevede <span class=\"_ _13\"></span>abbiano<span class=\"_ _1\"></span> </span>origine <span class=\"_ _9\"> </span>dall\u2019attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _9\"> </span>o, <span class=\"_ _9\"> </span>per <span class=\"_ _9\"> </span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>che <span class=\"_ _9\"> </span>non <span class=\"_ _9\"> </span>generano <span class=\"_ _9\"> </span>autono<span class=\"_ _1\"></span>mamente <span class=\"_ _5\"> </span>flussi <span class=\"_ _9\"> </span>finanziari ampiamente <span class=\"_ _7\"></span>indipendent<span class=\"_ _1\"></span>i, <span class=\"_ _7\"></span>dall\u2019insieme <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>compongono <span class=\"_ _7\"></span>l\u2019unit\u00e0 <span class=\"_ _7\"></span>generat<span class=\"_ _7\"></span><span class=\"ff1\">rice <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>lussi<span class=\"_ _1\"></span> </span>finanziari cui tale at<span class=\"_ _1\"></span>tivit\u00e0 appartiene (<span class=\"ff8\">cash<span class=\"_ _1\"></span> generat<span class=\"_ _1\"></span>ing unit<span class=\"ff1 lsa\">).<span class=\"ls0\"> </span></span></span>Nel definire il valore d\u2019uso, i flussi finanzi<span class=\"_ _1\"></span>ari futuri attesi sono attualizzati<span class=\"_ _1\"></span> utilizzando un tasso <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>scon<span class=\"_ _1\"></span>to <span class=\"_ _13\"></span>ante <span class=\"_ _13\"></span>im<span class=\"_ _1\"></span>poste <span class=\"_ _13\"></span>che <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>iflette<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>stima <span class=\"_ _13\"></span>cor<span class=\"_ _1\"></span>rente <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>mercato <span class=\"_ _17\"></span>riferito <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo <span class=\"_ _13\"></span>del<span class=\"_ _3\"></span> denaro rapportato<span class=\"_ _1\"></span> al tempo e ai <span class=\"_ _1\"></span>rischi specifici del<span class=\"_ _1\"></span>l\u2019attivit\u00e0. <span class=\"ff1\"> </span>Una  riduzion<span class=\"_ _1\"></span>e  di  valore  \u00e8 <span class=\"_ _18\"> </span>riconosciuta <span class=\"_ _18\"> </span>nel  Conto  Econ<span class=\"_ _1\"></span>omico  qual<span class=\"_ _1\"></span>ora  il<span class=\"_ _1\"></span>  valore  di<span class=\"_ _1\"></span> iscrizione dell<span class=\"_ _1\"></span>\u2019attivit\u00e0, o del<span class=\"_ _1\"></span>la relativa <span class=\"ff8\">cash generating<span class=\"_ _1\"></span> unit<span class=\"ff1\"> a cui essa \u00e8 allocata,<span class=\"_ _1\"></span> \u00e8 superiore al<span class=\"_ _1\"></span> </span></span>valore recupe<span class=\"_ _1\"></span>rabile: le <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>di valore<span class=\"_ _1\"></span> di <span class=\"ff8\">cash<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"ff8\">g<span class=\"_ _1\"></span>enerating unit<span class=\"_ _1\"></span><span class=\"ff1\"> sono i<span class=\"_ _1\"></span>mputate i<span class=\"_ _1\"></span>n primo<span class=\"_ _1\"></span> luogo <span class=\"_ _1\"></span>a </span></span></span></span>riduzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _7\"></span>contabile <span class=\"_ _4\"></span>dell\u2019eve<span class=\"_ _1\"></span>ntuale <span class=\"_ _7\"></span>avviamento <span class=\"_ _4\"></span>attribuito <span class=\"_ _7\"></span>e, <span class=\"_ _4\"></span>quin<span class=\"_ _1\"></span>di, <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>riduzione <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e altre <span class=\"_ _7\"></span>attivit\u00e0, <span class=\"_ _4\"></span>in <span class=\"_ _7\"></span>proporzio<span class=\"_ _1\"></span>ne <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>relativo <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>contabile. <span class=\"_ _7\"></span>Qualora <span class=\"_ _7\"></span>vengano <span class=\"_ _7\"></span>meno <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>presupposti<span class=\"_ _1\"></span> per <span class=\"_ _17\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sval<span class=\"_ _1\"></span>utazione <span class=\"_ _4\"></span>precedentemente <span class=\"_ _4\"></span>effettuata <span class=\"_ _17\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>beni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>material<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mmateriali <span class=\"_ _4\"></span>diversi <span class=\"_ _17\"></span>da<span class=\"_ _3\"></span> avviamento, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>valore <span class=\"_ _1b\"> </span>contabile <span class=\"_ _14\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _14\"> </span>viene<span class=\"_ _1\"></span> <span class=\"_ _14\"> </span>ripristinato <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>imputazion<span class=\"_ _1\"></span>e <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>Conto Economico, <span class=\"_ _17\"></span>nei <span class=\"_ _4\"></span>limiti <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>carico <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>l\u2019attivo <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>ogge<span class=\"_ _1\"></span>tto <span class=\"_ _17\"></span>avreb<span class=\"_ _1\"></span>be <span class=\"_ _17\"></span>avuto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>se <span class=\"_ _17\"></span>non fosse <span class=\"_ _1\"></span>stata <span class=\"_ _3\"></span>effettuata <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>svalutazione <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>fossero <span class=\"_ _1\"></span>stati <span class=\"_ _3\"></span>effettuati gl<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ammor<span class=\"_ _1\"></span>tamenti. <span class=\"_ _1\"></span>Nel <span class=\"_ _3\"></span>caso in <span class=\"_ _3\"></span>cui<span class=\"_ _3d\"> </span> la <span class=\"_ _13\"> </span>riduzione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _13\"> </span>derivante <span class=\"_ _13\"> </span>dal <span class=\"_ _13\"> </span>test <span class=\"_ _13\"> </span>sia <span class=\"_ _13\"> </span>sup<span class=\"_ _1\"></span>eriore <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>dell\u2019<span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _13\"> </span>oggetto <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>test allocato alla <span class=\"ff8\">cash genera<span class=\"_ _1\"></span>ting<span class=\"ff1\"> </span>unit<span class=\"ff1\"> <span class=\"ff9\">cui la stessa<span class=\"_ _1\"></span> appartiene, l\u2019<span class=\"_ _1\"></span>ammontare re<span class=\"_ _1\"></span>siduo \u00e8 allocato alle<span class=\"_ _1\"></span> </span></span></span>attivit\u00e0  incluse  nella  <span class=\"ff8\">cash  generating  unit</span>  in  proporzione  del  loro  valore  di  carico.  Tale allocazione ha come<span class=\"_ _1\"></span> limite mini<span class=\"_ _1\"></span>mo l\u2019ammontare p<span class=\"_ _1\"></span>i\u00f9 alto tra:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>il relativo <span class=\"ff8\">fair value</span> <span class=\"ff9\">dell\u2019attivit\u00e0<span class=\"_ _1\"></span> al netto dei<span class=\"_ _1\"></span> costi di dismission<span class=\"_ _1\"></span>e;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>il relativo valore in uso<span class=\"_ _1\"></span>, come sopra defi<span class=\"_ _1\"></span>nito; </span>\u2022<span class=\"ff1\"> <span class=\"_ _22\"> </span>zero. </span>Le <span class=\"_ _4\"></span>perdite <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>valore <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>cont<span class=\"_ _7\"></span>abili<span class=\"_ _1\"></span>zzate <span class=\"_ _4\"></span>nel <span class=\"_ _7\"></span>Conto <span class=\"_ _4\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ra <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>costi <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>ammortamenti <span class=\"_ _7\"></span>e svalutazioni.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "Immobili, impianti e macchinari Gli <span class=\"_ _5\"> </span>immobili, <span class=\"_ _9\"> </span>impian<span class=\"_ _1\"></span>ti <span class=\"_ _9\"> </span>e <span class=\"_ _5\"> </span>macchinari <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>rilevati <span class=\"_ _9\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>costo, <span class=\"_ _5\"> </span>comprensivo <span class=\"_ _5\"> </span>dei <span class=\"_ _5\"> </span>costi accessori di<span class=\"_ _1\"></span>rettamente<span class=\"_ _1\"></span> imputabili<span class=\"_ _1\"></span> e <span class=\"_ _1\"></span>necessari <span class=\"_ _1\"></span>alla me<span class=\"_ _1\"></span>ssa <span class=\"_ _1\"></span>in fun<span class=\"_ _1\"></span>zione del <span class=\"_ _3\"></span>bene per l\u2019uso <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> cui<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _1\"></span>acquistato,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>incrementato, <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>bbligazion<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>att<span class=\"_ _7\"></span>uali, <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>val<span class=\"_ _7\"></span>ore <span class=\"_ _3\"></span>attuale <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>costo stimato per lo s<span class=\"_ _1\"></span>mantellamento<span class=\"_ _1\"></span> e la rimozione<span class=\"_ _1\"></span> dell\u2019attivit\u00e0.<span class=\"_ _1\"></span> <span class=\"ff1\"> </span>Gli oneri finanzi<span class=\"_ _1\"></span>ari che sono di<span class=\"_ _1\"></span>rettamente imputa<span class=\"_ _1\"></span>bili<span class=\"_ _1\"></span> all\u2019acquisizione, all<span class=\"_ _1\"></span>a costruzione o<span class=\"_ _1\"></span> alla <span class=\"_ _4\"></span>produzione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>bene, <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>capitalizzati <span class=\"_ _4\"></span>come <span class=\"_ _17\"></span>parte <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>costo <span class=\"_ _17\"></span>del <span class=\"_ _4\"></span>bene <span class=\"_ _17\"></span>stesso <span class=\"_ _4\"></span>f<span class=\"_ _7\"></span>ino <span class=\"_ _4\"></span>al momento in cui il<span class=\"_ _1\"></span> bene \u00e8 pronto<span class=\"_ _1\"></span> per l\u2019uso previs<span class=\"_ _1\"></span>to o la vendita<span class=\"_ _1\"></span>.<span class=\"ff1\"> </span>Gli <span class=\"_ _17\"></span>oneri <span class=\"_ _17\"></span>sos<span class=\"_ _1\"></span>tenuti <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>le <span class=\"_ _4\"></span>m<span class=\"_ _7\"></span>anutenzioni<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>ripa<span class=\"_ _1\"></span>razioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>na<span class=\"_ _1\"></span>tura <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span>rdinaria <span class=\"_ _17\"></span>e/o<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>ciclica sono <span class=\"_ _5\"> </span>direttamente<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>imputati  al <span class=\"_ _5\"> </span>Conto <span class=\"_ _5\"> </span>Economic<span class=\"_ _1\"></span>o <span class=\"_ _5\"> </span>dell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _5\"> </span>in  cui <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>sostenuti.  La capitalizzazion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>dei <span class=\"_ _17\"></span>cost<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>inerenti <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>ampliamento,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l\u2019ammodernamento <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>miglior<span class=\"_ _7\"></span><span class=\"ff1\">amento <span class=\"_ _4\"></span>degli </span>elementi strutturali di pro<span class=\"_ _1\"></span>priet\u00e0 o in uso da terzi, \u00e8 effettua<span class=\"_ _1\"></span>ta esclusivamente nei<span class=\"_ _1\"></span> limiti in cui gli stessi rispo<span class=\"_ _1\"></span>ndano <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>requi<span class=\"_ _1\"></span>siti <span class=\"_ _1\"></span>per esse<span class=\"_ _1\"></span>re sep<span class=\"_ _1\"></span>aratamente<span class=\"_ _1\"></span> cl<span class=\"_ _1\"></span>assificati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>o parte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una<span class=\"_ _1\"></span> attivit\u00e0 applican<span class=\"_ _1\"></span>do il criterio del<span class=\"_ _1\"></span> <span class=\"ff8\">component approach</span>.<span class=\"_ _1\"></span> Gli <span class=\"_ _15\"> </span>immobil<span class=\"_ _1\"></span>i, <span class=\"_ _15\"> </span>impianti <span class=\"_ _13\"> </span>e <span class=\"_ _15\"> </span>macchinari <span class=\"_ _13\"></span>sono <span class=\"_ _15\"> </span>esposti <span class=\"_ _15\"> </span>al <span class=\"_ _13\"> </span>netto <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>relativi<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>ammortamenti<span class=\"_ _1\"></span> accumulati <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>eventuali <span class=\"_ _13\"></span>perdite <span class=\"_ _15\"> </span>di <span class=\"_ _13\"></span>valore <span class=\"_ _15\"> </span>deter<span class=\"_ _1\"></span>minate <span class=\"_ _15\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>base <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>modalit\u00e0 <span class=\"_ _13\"> </span>descritte <span class=\"_ _15\"> </span>nel seguito. <span class=\"_ _7\"></span>L\u2019ammor<span class=\"_ _1\"></span>tamento \u00e8 <span class=\"_ _7\"></span>calcolato <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>quote <span class=\"_ _7\"></span>costanti<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>alla vita <span class=\"_ _7\"></span>utile <span class=\"_ _7\"></span>st<span class=\"_ _7\"></span><span class=\"ff1\">imata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>bene </span>per <span class=\"_ _4\"></span>l\u2019impresa, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>riesaminata<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>periodicit\u00e0 <span class=\"_ _4\"></span>annuale <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>eventuali<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cambiamenti, <span class=\"_ _4\"></span>laddove<span class=\"_ _1\"></span> necessari, sono ap<span class=\"_ _1\"></span>portati con appli<span class=\"_ _1\"></span>cazione prospettica. Le principali al<span class=\"_ _1\"></span>iquote economico-tecniche utili<span class=\"_ _1\"></span>zzate, nonch\u00e9 le vite utili<span class=\"_ _1\"></span> stimate sono le seguenti: <table class=\"s w20f h15f\" id=\"_08f720e6-2188-467a-b879-a8063480ea90\"><tr><td></td><td class=\"c x191 y101d w93 hc9\"><div class=\"t m0 x1d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Vita Utile </div></td><td class=\"c x192 y101d w94 hc9\"><div class=\"t m0 x97 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Aliquota econom<span class=\"_ _1\"></span>ico tecnica </div><div class=\"t m0 xc5 hb y9e1 ff1 fs5 fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y101e w92 hc9\"><div class=\"t m0 x1 hb y101 ff9 fs5 fc0 sc0 ls0 ws0\">Fabbricati destinati<span class=\"_ _1\"></span> all\u2019industria<span class=\"ff1\"> </span></div></td><td class=\"c x191 y101e w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">30 anni </div></td><td class=\"c x192 y101e w94 hc9\"><div class=\"t m0 x49 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">3,33% </div></td></tr><tr><td class=\"c x193 y101f w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Costruzioni legger<span class=\"_ _1\"></span>e  </div></td><td class=\"c x191 y101f w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">10 anni </div></td><td class=\"c x192 y101f w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">10%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1020 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Macchinari opera<span class=\"_ _1\"></span>tori non automa<span class=\"_ _1\"></span>tici e impian<span class=\"_ _1\"></span>ti </div><div class=\"t m0 x1 hb y9e3 ff1 fs5 fc0 sc0 ls0 ws0\">generici </div></td><td class=\"c x191 y1020 w93 hc9\"><div class=\"t m0 x7d hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">10 anni </div></td><td class=\"c x192 y1020 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">10%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1021 w92 heb\"><div class=\"t m0 x1 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">Rotative da sta<span class=\"_ _1\"></span>mpa per carta <span class=\"_ _1\"></span>in bobine </div></td><td class=\"c x191 y1021 w93 heb\"><div class=\"t m0 x7d hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">15 anni </div></td><td class=\"c x192 y1021 w94 heb\"><div class=\"t m0 x49 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">6,67% </div></td></tr><tr><td class=\"c x193 y1022 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Attrezzatura <span class=\"_ _1\"></span>varia e minuta </div></td><td class=\"c x191 y1022 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">4 anni </div></td><td class=\"c x192 y1022 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x193 y1023 w92 heb\"><div class=\"t m0 x1 hb y9e5 ff9 fs5 fc0 sc0 ls0 ws0\">Mobili e macch<span class=\"_ _1\"></span>ine d\u2019ufficio<span class=\"ff1\"> </span></div></td><td class=\"c x191 y1023 w93 heb\"><div class=\"t m0 x28 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">8 anni </div></td><td class=\"c x192 y1023 w94 heb\"><div class=\"t m0 x49 hb y9e5 ff1 fs5 fc0 sc0 ls0 ws0\">12,5%</div><div class=\"t m0 x15 h35 y9e7 ff1 fsd fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y1024 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Autoveicoli da <span class=\"_ _1\"></span>trasporto </div></td><td class=\"c x191 y1024 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">5 anni </div></td><td class=\"c x192 y1024 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">20%</div><div class=\"t m0 x15 h35 y8e6 ff1 fsd fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x193 y1025 w92 hc9\"><div class=\"t m0 x1 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">Autoveicoli, moto<span class=\"_ _1\"></span>veicoli e <span class=\"_ _1\"></span>simili </div></td><td class=\"c x191 y1025 w93 hc9\"><div class=\"t m0 x28 hb y101 ff1 fs5 fc0 sc0 ls0 ws0\">4 anni </div></td><td class=\"c x192 y1025 w94 hc9\"><div class=\"t m0 x79 hb y101 ff1 fs5 fc0 sc0 ls8 ws0\">25%<span class=\"ls0\"> </span></div></td></tr></table>I <span class=\"_ _4\"></span>terreni, <span class=\"_ _17\"></span>si<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>liberi <span class=\"_ _4\"></span>da <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>struzione <span class=\"_ _4\"></span>sia <span class=\"_ _4\"></span>annessi <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>fabbricati <span class=\"_ _4\"></span>civili <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>industriali, <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>sono ammortizzati in quan<span class=\"_ _1\"></span>to elementi<span class=\"_ _1\"></span> a vita utile il<span class=\"_ _1\"></span>limitata. Qualora <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>bene <span class=\"_ _15\"> </span>oggetto<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>ammortamento <span class=\"_ _13\"> </span>sia <span class=\"_ _15\"> </span>composto <span class=\"_ _13\"> </span>da <span class=\"_ _15\"> </span>elementi <span class=\"_ _15\"> </span>distintamente<span class=\"_ _1\"></span> identificabili<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>la <span class=\"_ _9\"> </span>cui <span class=\"_ _9\"> </span>vita <span class=\"_ _9\"> </span>utile <span class=\"_ _9\"> </span>differisce <span class=\"_ _9\"> </span>significativamen<span class=\"_ _1\"></span>te <span class=\"_ _9\"> </span>da <span class=\"_ _9\"> </span>quella <span class=\"_ _9\"> </span>delle <span class=\"_ _5\"> </span>altre <span class=\"_ _a\"> </span>parti <span class=\"_ _9\"> </span>che compongono <span class=\"_ _3\"></span>l\u2019attivit\u00e0, <span class=\"_ _3\"></span>l\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>effettua<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>separatamente <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>cias<span class=\"_ _1\"></span>cuna <span class=\"_ _3\"></span>dell<span class=\"ff1\">e parti <span class=\"_ _3\"></span>che </span>compongono il bene<span class=\"_ _1\"></span> in appli<span class=\"_ _1\"></span>cazione del principi<span class=\"_ _1\"></span>o del <span class=\"ff8\">component approach<span class=\"_ _1\"></span>. </span>Al <span class=\"_ _13\"></span>momento <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>vendita <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>quando <span class=\"_ _13\"></span>non <span class=\"_ _13\"></span>sussi<span class=\"_ _1\"></span>stono <span class=\"_ _13\"></span>bene<span class=\"_ _1\"></span>fici <span class=\"_ _13\"></span>economici <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>uturi <span class=\"_ _13\"></span>attesi<span class=\"_ _1\"></span> dall\u2019uso <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>immobili, <span class=\"_ _17\"></span>impianti <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>macchinari, <span class=\"_ _17\"></span>essi <span class=\"_ _17\"></span>vengono <span class=\"_ _17\"></span>eli<span class=\"_ _1\"></span>minati <span class=\"_ _17\"></span>dal <span class=\"_ _17\"></span>bilan<span class=\"_ _1\"></span>cio <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>l\u2019<span class=\"_ _1\"></span>eventuale perdita o utile (calcolata come<span class=\"_ _1\"></span> differenza tra il valore di cession<span class=\"_ _1\"></span>e e il valore di netto contabile) viene rilevata a Con<span class=\"_ _1\"></span>to Econ<span class=\"_ _1\"></span>omico nell\u2019anno del<span class=\"_ _1\"></span>la suddetta eli<span class=\"_ _1\"></span>minazione.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "Leasing Locatario  lndividuazi<span class=\"_ _1\"></span>one del leasing  Alla <span class=\"_ _4\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>inizio <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>contratto <span class=\"_ _4\"></span>(<span class=\"ff8\">inception <span class=\"_ _17\"></span>date</span>, <span class=\"_ _4\"></span>anteriore <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>quell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>stipula <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto <span class=\"_ _17\"></span>e quella <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>rti <span class=\"_ _4\"></span>si <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>mpegnano <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>rispettare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>termini <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>trattuali), <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successivamente, <span class=\"_ _4\"></span>ad ogni <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>odifica<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>termini <span class=\"_ _3\"></span>e dell<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>condizion<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>ttuali, <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _3\"></span>verifica <span class=\"_ _3\"></span>se <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>stesso <span class=\"_ _1\"></span>contiene<span class=\"_ _1\"></span> o <span class=\"_ _17\"></span>rappresenta <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"></span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\">. <span class=\"_ _17\"></span>In <span class=\"_ _17\"></span>particol<span class=\"_ _1\"></span>are, <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tratto <span class=\"_ _4\"></span>contiene <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>rappres<span class=\"_ _1\"></span>enta <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>se </span></span>trasferisce <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>diritto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>controllare <span class=\"_ _13\"></span>l'utilizzo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>bene <span class=\"_ _13\"></span>identificato, <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>periodo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tempo<span class=\"_ _3d\"> </span>stabilito, in cambio di un corrispettivo. Per valutare se un contratto contiene o rappresenta un leasing<span class=\"ff1\"> la societ\u00e0:<span class=\"_ _1\"></span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">valuta se<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>rispe<span class=\"_ _1\"></span>tto al<span class=\"_ _1\"></span>l'attiv<span class=\"_ _1\"></span>ita i<span class=\"_ _1\"></span>dentificata, <span class=\"_ _3\"></span>detiene il <span class=\"_ _3\"></span>diritto di <span class=\"_ _1\"></span>ottene<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>sostanz<span class=\"_ _1\"></span>ialmente <span class=\"_ _3\"></span>tutti </span></span>i benefici econo<span class=\"_ _1\"></span>mici connessi<span class=\"_ _1\"></span> con il suo utili<span class=\"_ _1\"></span>zzo lungo tu<span class=\"_ _1\"></span>tto il periodo di util<span class=\"_ _1\"></span>izzo; \u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">verifica <span class=\"_ _4\"></span>se <span class=\"_ _17\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>contratto <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>iferisce <span class=\"_ _4\"></span>all'utilizzo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>specificata, <span class=\"_ _4\"></span>esplicitamente <span class=\"_ _4\"></span>o </span></span>implicitamente<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>fisicamente <span class=\"_ _4\"></span>distinta<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>rappresentante <span class=\"_ _4\"></span>sostanzialmen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>tutta <span class=\"_ _4\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>capacit\u00e0 di <span class=\"_ _17\"></span>un'attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>fisi<span class=\"_ _1\"></span>camente <span class=\"_ _4\"></span>distinta. <span class=\"_ _17\"></span>Se <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>fornitore <span class=\"_ _4\"></span>ha <span class=\"_ _17\"></span>il <span class=\"_ _4\"></span>diritto <span class=\"_ _17\"></span>sostanziale <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>sostituzione, l'attivit\u00e0 non e i<span class=\"_ _1\"></span>dentificata<span class=\"_ _1\"></span>; \u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">verifica <span class=\"_ _16\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>dirigere <span class=\"_ _16\"></span>l'utilizzo <span class=\"_ _3\"></span>dell'attivit\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _16\"></span>La <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>ritiene <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>godere <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>questo </span></span>diritto quando<span class=\"_ _1\"></span> ha i<span class=\"_ _1\"></span> diritti <span class=\"_ _1\"></span>per assu<span class=\"_ _1\"></span>mere l<span class=\"_ _1\"></span>e decision<span class=\"_ _1\"></span>i che sono <span class=\"_ _1\"></span>le pi<span class=\"_ _1\"></span>\u00f9 ril<span class=\"_ _1\"></span>evanti <span class=\"_ _1\"></span>per cambiare<span class=\"_ _1\"></span> la modalit\u00e0 e la final<span class=\"_ _1\"></span>it\u00e0 di utili<span class=\"_ _1\"></span>zzo dell'attivita stess<span class=\"_ _1\"></span>a.  Per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>contratti <span class=\"_ _4\"></span>contenenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>piu <span class=\"_ _4\"></span>componenti, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span>, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>quindi <span class=\"_ _4\"></span>rientranti<span class=\"_ _1\"></span> sotto <span class=\"_ _19\"> </span>altri <span class=\"_ _19\"> </span>prin<span class=\"_ _1\"></span>cipi <span class=\"_ _19\"> </span>conta<span class=\"_ _1\"></span>bili, <span class=\"_ _19\"> </span>occorre <span class=\"_ _15\"> </span>separare <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>singole <span class=\"_ _19\"> </span>componenti <span class=\"_ _19\"> </span>alle <span class=\"_ _15\"> </span>quali <span class=\"_ _19\"> </span>applicare <span class=\"_ _15\"> </span>i rispettivi princi<span class=\"_ _1\"></span>pi contabili. La <span class=\"_ _19\"> </span>durata<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _19\"> </span><span class=\"ff8\">lea<span class=\"_ _1\"></span>sing<span class=\"ff1\"> <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span>nizia <span class=\"_ _15\"> </span>quando <span class=\"_ _19\"> </span>il <span class=\"_ _15\"> </span>locatore <span class=\"_ _19\"> </span>met<span class=\"_ _1\"></span>te <span class=\"_ _19\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>bene <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>disposizione <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>locatario </span></span>(<span class=\"ff8\">commencement<span class=\"_ _1\"></span> date<span class=\"_ _1\"></span><span class=\"ff1\">) e<span class=\"_ _1\"></span>d \u00e8 <span class=\"_ _3\"></span>determinata <span class=\"_ _1\"></span>consider<span class=\"_ _1\"></span>ando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>annull<span class=\"_ _1\"></span>abile <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto,<span class=\"_ _1\"></span> </span></span>cio\u00e8 <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>periodo <span class=\"_ _4\"></span>durante <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>parti <span class=\"_ _4\"></span>hanno <span class=\"_ _4\"></span>dei <span class=\"_ _17\"></span>diritti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>degli <span class=\"_ _17\"></span>obbl<span class=\"_ _1\"></span>ighi <span class=\"_ _4\"></span>legalmente <span class=\"_ _4\"></span>esecutivi (<span class=\"ff8\">enforceable</span>) e incl<span class=\"_ _1\"></span>ude anche i <span class=\"ff8\">rent-<span class=\"_ _1\"></span>free period<span class=\"ff1\">. A<span class=\"_ _1\"></span> tale durata si aggiun<span class=\"_ _1\"></span>ge: </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">il <span class=\"_ _16\"></span>periodo <span class=\"_ _3\"></span>coperto <span class=\"_ _3\"></span>da <span class=\"_ _16\"></span>un'opzione <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>rinnovo <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _16\"></span>(\"opzione <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>pror<span class=\"_ _7\"></span>oga\" <span class=\"_ _16\"></span>o <span class=\"_ _3\"></span><span class=\"ff8\">renewal </span></span></span>option<span class=\"ff1\">), quando la<span class=\"_ _1\"></span> societ\u00e0 \u00e8 ragi<span class=\"_ _1\"></span>onevolmente cer<span class=\"_ _1\"></span>ta di esercitare<span class=\"_ _1\"></span> tale opzione; </span>\u2022<span class=\"ff1\"> <span class=\"_ _1d\"> </span><span class=\"fs7\">i <span class=\"_ _19\"> </span>periodi<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>successivi <span class=\"_ _15\"> </span>alla <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>risoluzione <span class=\"_ _15\"> </span>(\"opzione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>risol<span class=\"_ _1\"></span>uzione\" <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span><span class=\"ff8\">termination </span></span></span>option<span class=\"ff1\">), quando la<span class=\"_ _1\"></span> societ\u00e0 \u00e8 ragi<span class=\"_ _1\"></span>onevolmente cer<span class=\"_ _1\"></span>ta di non esercita<span class=\"_ _1\"></span>re tale opzi<span class=\"_ _1\"></span>one. <span class=\"ff8\"> </span></span>Le <span class=\"_ _17\"></span>opzioni <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>risoluzione <span class=\"_ _17\"></span>detenute <span class=\"_ _17\"></span>solo <span class=\"_ _17\"></span>dal <span class=\"_ _13\"></span>loca<span class=\"_ _1\"></span>tore <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>considerate. <span class=\"_ _17\"></span> <span class=\"_ _17\"></span>La <span class=\"_ _17\"></span>r<span class=\"_ _7\"></span>agionevol<span class=\"_ _1\"></span>e certezza <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>ese<span class=\"_ _1\"></span>rcitare <span class=\"_ _13\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>meno <span class=\"_ _13\"></span>un'opzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>pr<span class=\"_ _1\"></span>oroga <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>risoluzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>prev<span class=\"_ _1\"></span>ista <span class=\"_ _13\"></span>dal <span class=\"_ _13\"></span>cont<span class=\"_ _1\"></span>ratto <span class=\"_ _13\"></span>\u00e8 verificata <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>decorrenza, <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span>siderando <span class=\"_ _4\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>fatti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>circo<span class=\"_ _1\"></span>stanze <span class=\"_ _4\"></span>che generano <span class=\"_ _17\"></span>un <span class=\"_ _13\"></span>ince<span class=\"_ _1\"></span>ntivo <span class=\"_ _17\"></span>economico <span class=\"_ _17\"></span>all'esercizio <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>eno <span class=\"_ _17\"></span>dell'opzione<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>ed<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>succe<span class=\"_ _1\"></span>ssivament<span class=\"_ _1\"></span>e riverificata og<span class=\"_ _1\"></span>ni qu<span class=\"_ _1\"></span>alvolta <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>presentino<span class=\"_ _1\"></span> eventi<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ificativi o<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>mbiamenti <span class=\"_ _1\"></span>nelle <span class=\"_ _1\"></span>circostanze<span class=\"_ _1\"></span> che<span class=\"_ _1\"></span> potrebbero incidere<span class=\"_ _1\"></span> sulla sua de<span class=\"_ _1\"></span>terminazione, e che sono so<span class=\"_ _1\"></span>tto il con<span class=\"_ _1\"></span>trollo dell<span class=\"_ _1\"></span>a societ\u00e0. Contabilizzazi<span class=\"_ _1\"></span>one del leasing<span class=\"_ _1\"></span>  Alla <span class=\"_ _16\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _16\"></span>decorrenza <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff8\">leasing<span class=\"ff1\">, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>rileva <span class=\"_ _16\"></span>l'attivit\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utilizzo <span class=\"_ _16\"></span>(<span class=\"_ _7\"></span><span class=\"ff8\">Right </span></span></span>of Use o Roll<span class=\"ff1\">) e<span class=\"_ _1\"></span> la passivit\u00e0 del <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> (</span>lease liab<span class=\"_ _1\"></span>ility<span class=\"ff1 lsa\">). </span></span></span><span class=\"ff1\"><span class=\"ff8\"><span class=\"ff1 lsa\"><span class=\"ls0\"> </span></span></span></span>L'attivit\u00e0 <span class=\"_ _14\"> </span>consistente <span class=\"_ _14\"> </span>nel <span class=\"_ _21\"> </span>diri<span class=\"_ _1\"></span>tto <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>utili<span class=\"_ _1\"></span>zzo <span class=\"_ _21\"> </span>vi<span class=\"_ _1\"></span>ene <span class=\"_ _21\"> </span>ini<span class=\"_ _1\"></span>zialmente <span class=\"_ _14\"> </span>valutata <span class=\"_ _14\"> </span>al <span class=\"_ _21\"> </span>costo,<span class=\"_ _1\"></span> comprensivo <span class=\"_ _17\"></span>dell'importo <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>valutazione <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>niziale <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>passivit\u00e0 <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">leasing</span>, <span class=\"_ _17\"></span>rettificato <span class=\"_ _17\"></span>dei pagamenti <span class=\"_ _a\"> </span>dovuti <span class=\"_ _9\"> </span>per <span class=\"_ _a\"> </span>il <span class=\"_ _a\"> </span>leasing <span class=\"_ _9\"> </span>eff<span class=\"_ _7\"></span>ettuati <span class=\"_ _9\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _a\"> </span>o <span class=\"_ _a\"> </span>prima <span class=\"_ _a\"> </span>della <span class=\"_ _a\"> </span>data <span class=\"_ _9\"> </span>di <span class=\"_ _1b\"> </span>decorrenza,<span class=\"_ _1\"></span> incrementato <span class=\"_ _17\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span>retti <span class=\"_ _17\"></span>inizial<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sostenuti <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>una <span class=\"_ _17\"></span>stima <span class=\"_ _17\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>costi <span class=\"_ _17\"></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>locata<span class=\"_ _1\"></span>rio <span class=\"_ _17\"></span>dovr\u00e0 sostenere <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>smantel<span class=\"_ _1\"></span>lamento <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>rimozione <span class=\"_ _19\"> </span>dell'attivit\u00e0 <span class=\"_ _19\"> </span>sottostan<span class=\"_ _1\"></span>te <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>ripristino dell'attivit\u00e0 sot<span class=\"_ _1\"></span>tostante o del<span class=\"_ _1\"></span> sito in cui \u00e8 ubica<span class=\"_ _1\"></span>ta, al netto degli<span class=\"_ _1\"></span> incentivi al <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> ricevuti. </span></span>La <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>leasing <span class=\"_ _13\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>valutata<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attuale <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>pagamenti<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dovuti <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _13\"></span>il leasing <span class=\"_ _16\"></span>non <span class=\"_ _3\"></span>versati <span class=\"_ _16\"></span>alla <span class=\"_ _16\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>decorrenza. <span class=\"_ _16\"></span>Ai <span class=\"_ _3\"></span>fini <span class=\"_ _16\"></span>dell'attualizzazione <span class=\"_ _16\"></span>la <span class=\"_ _16\"></span>societ\u00e0 <span class=\"_ _16\"></span>utilizza, <span class=\"_ _16\"></span>quando possibile <span class=\"_ _3\"></span>e se evinci<span class=\"_ _1\"></span>bile <span class=\"_ _3\"></span>dal contrat<span class=\"_ _1\"></span>to, i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interesse<span class=\"_ _1\"></span> impl<span class=\"_ _1\"></span>icito <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span><span class=\"ff8\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>o, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>alternativa,<span class=\"_ _3\"></span> </span></span>il tasso di finanziamento marginale (<span class=\"ff8\">incremental<span class=\"_ _1\"></span> borrowing rate<span class=\"ff1\"> - IBR). I pagamenti dovuti per </span></span>il <span class=\"_ _7\"></span><span class=\"ff8 ls0\">leasing<span class=\"ff1\"> <span class=\"_ _7\"></span>inclusi <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>passivit\u00e0 comprendono <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>pagamenti f<span class=\"_ _7\"></span>issi, <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>pagamenti<span class=\"_ _1\"></span> </span></span>variabili che dipendono<span class=\"_ _1\"></span> da un <span class=\"_ _7\"></span>indice<span class=\"_ _1\"></span> o un tasso, gli importi<span class=\"_ _1\"></span> che si prevede di pagare a titolo di garanzia sul <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>residua,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>prezzo di <span class=\"_ _7\"></span>esercizio di <span class=\"_ _7\"></span>un'opzione di <span class=\"_ _7\"></span>acquisto <span class=\"_ _7\"></span>(che la <span class=\"_ _7\"></span>societ\u00e0 <span class=\"_ _7\"></span>ha la <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>agionevol<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>certezza <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>esercitare<span class=\"_ _1\"></span>), <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>pagamenti <span class=\"_ _7\"></span>dovuti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>rinnovo <span class=\"_ _4\"></span>facoltativo (se <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>societ\u00e0 <span class=\"_ _17\"></span>ha <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>ragionevole <span class=\"_ _17\"></span>certezza <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>esercitare <span class=\"_ _17\"></span>l'opzione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>rinnovo) <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>le <span class=\"_ _17\"></span>penalit\u00e0 <span class=\"_ _17\"></span>di risoluzione <span class=\"_ _16\"></span>anticipata <span class=\"_ _3\"></span>(a <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>abbia <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ragionevole <span class=\"_ _16\"></span>certezza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>risolvere anticipatamente il <span class=\"ff8\">lea<span class=\"_ _1\"></span>sing<span class=\"ff1 lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span>Successivamen<span class=\"_ _1\"></span>te, <span class=\"_ _7\"></span>l'attivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo <span class=\"_ _7\"></span>viene <span class=\"_ _7\"></span>ammortizzata <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>quote <span class=\"_ _7\"></span>costanti per <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>'intera <span class=\"_ _4\"></span>durata <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>contratto, <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>il <span class=\"_ _4\"></span>contra<span class=\"_ _1\"></span>tto <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>non <span class=\"_ _17\"></span>preve<span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>trasferi<span class=\"_ _1\"></span>mento della propriet\u00e0 al termine della durata<span class=\"_ _1\"></span> del <span class=\"ff8\">leasing</span> ovvero il costo del <span class=\"_ _7\"></span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\"> rifletta il fatto che<span class=\"_ _1\"></span> </span></span>il <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>ocatario <span class=\"_ _13\"></span>esercitera <span class=\"_ _17\"></span>l'opzione <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>acquisto. <span class=\"_ _13\"></span>In <span class=\"_ _17\"></span>tale <span class=\"_ _13\"></span>ultima <span class=\"_ _17\"></span>fattispecie <span class=\"_ _13\"></span>l'ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _13\"></span>dov<span class=\"_ _1\"></span>r\u00e0 essere <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>pi\u00f9 breve <span class=\"_ _7\"></span>tra <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>vita <span class=\"_ _7\"></span>utile del <span class=\"_ _7\"></span>bene <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>durata <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>contratto<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>Le <span class=\"_ _7\"></span>vite <span class=\"_ _7\"></span>utili st<span class=\"_ _7\"></span>imate<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>delle attivit\u00e0 per il<span class=\"_ _1\"></span> diritto di<span class=\"_ _1\"></span> utilizzo sono <span class=\"_ _1\"></span>calcolate secon<span class=\"_ _1\"></span>do il <span class=\"_ _1\"></span>medesimo cri<span class=\"_ _1\"></span>teria appl<span class=\"_ _1\"></span>icate alle voci<span class=\"_ _1\"></span> di immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>riferimento<span class=\"_ _1\"></span>. <span class=\"_ _13\"></span>lnoltre, <span class=\"_ _13\"></span>l'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>utilizzo <span class=\"_ _13\"></span>vien<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>diminuita <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>e eventuali  perdite  per  riduzione  di  valore  (<span class=\"ff8\">impairment</span>)  e  r<span class=\"_ _7\"></span>ettifica<span class=\"_ _1\"></span>ta  al  fine  di <span class=\"_ _5\"> </span>riflettere  le<span class=\"_ _1\"></span> rimisurazioni dell<span class=\"_ _1\"></span>a passivit\u00e0 del l<span class=\"_ _1\"></span>easing.  La <span class=\"_ _1b\"> </span>passivit\u00e0 <span class=\"_ _a\"> </span>del <span class=\"_ _14\"> </span><span class=\"ff8\">leasin<span class=\"_ _1\"></span>g<span class=\"ff1\">, <span class=\"_ _1b\"> </span>successivamen<span class=\"_ _1\"></span>te <span class=\"_ _1b\"> </span>alla <span class=\"_ _a\"> </span>valutazione <span class=\"_ _1b\"> </span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _1b\"> </span>alla <span class=\"_ _a\"> </span>data <span class=\"_ _14\"> </span>di </span></span>decorrenza, \u00e8 <span class=\"_ _7\"></span>valutata<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>al costo <span class=\"_ _7\"></span>ammortizza<span class=\"_ _1\"></span>to utilizzando il <span class=\"_ _7\"></span>criteria dell'interesse effettivo ed \u00e8 rimisurata <span class=\"_ _19\"> </span>in <span class=\"_ _15\"> </span>caso <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>modifica <span class=\"_ _19\"> </span>dei <span class=\"_ _19\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _19\"> </span>paga<span class=\"_ _1\"></span>menti <span class=\"_ _19\"> </span>dovuti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>per <span class=\"_ _15\"> </span>il <span class=\"_ _18\"> </span><span class=\"ff8\">leasing</span> <span class=\"_ _15\"> </span>derivanti <span class=\"_ _19\"> </span>da <span class=\"_ _19\"> </span>una<span class=\"_ _3\"></span> variazione dell'indice o <span class=\"_ _7\"></span>tasso, in <span class=\"_ _7\"></span>caso di modifica dell'importo che <span class=\"_ _7\"></span>la societ\u00e0 <span class=\"_ _7\"></span>prevede<span class=\"_ _1\"></span> di <span class=\"_ _7\"></span>dover pagare a <span class=\"_ _7\"></span>titolo <span class=\"_ _7\"></span>di garanzia sul <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>residua o <span class=\"_ _7\"></span>quando la <span class=\"_ _7\"></span>societ\u00e0 modifica la <span class=\"_ _7\"></span>sua <span class=\"_ _7\"></span>valutazione con <span class=\"_ _7\"></span>riferimento all'esercizio o <span class=\"_ _7\"></span>meno <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>un'opzione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>acquisto, <span class=\"_ _7\"></span>proroga<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>risoluzion<span class=\"_ _1\"></span>e. <span class=\"_ _7\"></span>Quando la <span class=\"_ _7\"></span>passivit\u00e0 <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> <span class=\"_ _4\"></span>viene <span class=\"_ _7\"></span>rimisurata, <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>locatario <span class=\"_ _7\"></span>procede <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>una <span class=\"_ _7\"></span>corrispondente <span class=\"_ _7\"></span>modifica<span class=\"_ _3d\"> </span></span></span>dell'attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>diritto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>utilizzo. <span class=\"_ _13\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>valore <span class=\"_ _13\"></span>ca<span class=\"_ _1\"></span>ntabile <span class=\"_ _17\"></span>dell'attivit\u00e0 <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>diritto <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>utilizzo <span class=\"_ _17\"></span>\u00e8 ridotto a zero, la <span class=\"_ _1\"></span>modifica vie<span class=\"_ _1\"></span>ne rilevata nell<span class=\"_ _1\"></span>'utile/(perdita<span class=\"_ _1\"></span>) dell'esercizi<span class=\"_ _1\"></span>o.  Nel prospetto della si<span class=\"_ _1\"></span>tuazi<span class=\"_ _1\"></span>one patrimonial<span class=\"_ _1\"></span>e-finanziaria, la socie<span class=\"_ _1\"></span>t\u00e0 espone l<span class=\"_ _1\"></span>e attivit\u00e0 per il diritto di <span class=\"_ _7\"></span>utili<span class=\"_ _1\"></span>zzo tra le <span class=\"_ _7\"></span>immobil<span class=\"_ _1\"></span>izzazioni, nella stessa voce nella quale sarebbero esposte tali attivit\u00e0, <span class=\"_ _4\"></span>se <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ossero <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>propriet\u00e0; <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ra <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ina<span class=\"_ _1\"></span>nziarie. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>conto<span class=\"_ _1\"></span> economico gli interessi p<span class=\"_ _1\"></span>assivi sulle passi<span class=\"_ _1\"></span>vit\u00e0 del <span class=\"ff8\">leasing</span> costituiscono una componen<span class=\"_ _1\"></span>te degli oneri finanziari<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> sono<span class=\"_ _1\"></span> espo<span class=\"_ _1\"></span>sti separata<span class=\"_ _1\"></span>mente dal<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quote di<span class=\"_ _1\"></span> am<span class=\"_ _1\"></span>mortament<span class=\"_ _1\"></span>o delle <span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>il diritto di utilizzo.  Locatore  lndividuazi<span class=\"_ _1\"></span>one del leasing  Alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>inizio <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>successivamente, <span class=\"_ _1\"></span>ad ogni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>termini e <span class=\"_ _1\"></span>delle<span class=\"_ _1\"></span> condizioni  cont<span class=\"_ _1\"></span>rattuali,  la  socie<span class=\"_ _1\"></span>t\u00e0  classifica<span class=\"_ _1\"></span>  ognuno  dei<span class=\"_ _1\"></span>  sui  leasing  \"at<span class=\"_ _1\"></span>tivi\"  come<span class=\"_ _1\"></span>  leasing finanziario <span class=\"_ _13\"> </span>o <span class=\"_ _15\"> </span>leasing <span class=\"_ _13\"> </span>operative. <span class=\"_ _15\"> </span>A <span class=\"_ _13\"></span>tal <span class=\"_ _15\"> </span>fine, <span class=\"_ _15\"> </span>la <span class=\"_ _13\"> </span>societa <span class=\"_ _15\"> </span>valuta <span class=\"_ _13\"></span>in <span class=\"_ _15\"> </span>linea <span class=\"_ _15\"> </span>generale <span class=\"_ _15\"> </span>se <span class=\"_ _15\"> </span>il <span class=\"_ _13\"> </span>leasing trasferisce <span class=\"_ _9\"> </span>sostanzialme<span class=\"_ _1\"></span>nte <span class=\"_ _9\"> </span>tutti <span class=\"_ _9\"> </span>i <span class=\"_ _a\"> </span>rischi <span class=\"_ _9\"> </span>e <span class=\"_ _a\"> </span>i <span class=\"_ _a\"> </span>benefici <span class=\"_ _9\"> </span>connessi <span class=\"_ _9\"> </span>alla <span class=\"_ _9\"> </span>propriet\u00e0 <span class=\"_ _9\"> </span>dell'attivit\u00e0 sottostante. <span class=\"_ _4\"></span>In <span class=\"_ _17\"></span>tal <span class=\"_ _17\"></span>caso, <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>classificato <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>finanziario, <span class=\"_ _4\"></span>altrimenti <span class=\"_ _17\"></span>qual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>operativo<span class=\"_ _1\"></span>. Nell'ambito <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>valuta<span class=\"_ _1\"></span>zione, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>ra tra <span class=\"_ _3\"></span>i vari <span class=\"_ _1\"></span>indicato<span class=\"_ _1\"></span>ri, se<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\"> </span></span>copre la maggior pa<span class=\"_ _1\"></span>rte dell<span class=\"_ _1\"></span>a vita economica dell'attivi<span class=\"_ _1\"></span>t\u00e0 sottostante e<span class=\"_ _1\"></span>/o la presenza o meno<span class=\"_ _1\"></span> di opzioni di acqui<span class=\"_ _1\"></span>sto ragionevolmente<span class=\"_ _1\"></span> esercitabili<span class=\"_ _1\"></span>.  Per <span class=\"_ _4\"></span>i <span class=\"_ _17\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>contenenti <span class=\"_ _4\"></span>una <span class=\"_ _17\"></span>componen<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>una <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span><span class=\"ls1e\">e </span>non <span class=\"ff8 ls0\">leasing<span class=\"ff1\">, la societ\u00e0 <span class=\"_ _1\"></span>ripartisce il<span class=\"_ _1\"></span> corrispettivo d<span class=\"_ _1\"></span>el contratto appl<span class=\"_ _1\"></span>icando l'I<span class=\"_ _1\"></span>FRS 15.  </span></span>Contabilizzazi<span class=\"_ _1\"></span>one del leasing<span class=\"_ _1\"></span>  In <span class=\"_ _21\"> </span>caso <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span><span class=\"ff8\">leasing</span> <span class=\"_ _21\"> </span>f<span class=\"_ _7\"></span>inan<span class=\"_ _1\"></span>ziario <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>societ\u00e0 <span class=\"_ _21\"> </span>rileva <span class=\"_ _21\"> </span>nel <span class=\"_ _21\"> </span>prospetto <span class=\"_ _21\"> </span>della <span class=\"_ _21\"> </span>situazione<span class=\"_ _1\"></span> patrimoniale-fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _17\"></span>l'attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quale <span class=\"_ _4\"></span>cr<span class=\"_ _7\"></span>edito <span class=\"_ _4\"></span>ad <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>ugual<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>all'inve<span class=\"_ _1\"></span>stimento <span class=\"_ _17\"></span>net<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> leasing<span class=\"ff1\">. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>valutare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>l'investimento <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span><span class=\"ff8\">leasing</span> <span class=\"_ _17\"></span>la <span class=\"_ _13\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>ricorre <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>tasso <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>interess<span class=\"_ _1\"></span>e </span>implicito <span class=\"_ _1f\"> </span>del <span class=\"_ _2\"> </span><span class=\"ff8\">leasing</span>, <span class=\"_ _1f\"> </span>definite <span class=\"_ _2\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>modo<span class=\"_ _1\"></span> <span class=\"_ _1f\"> </span>t<span class=\"_ _7\"></span>ale<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>da <span class=\"_ _1f\"> </span>ricomprendere<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>i <span class=\"_ _1f\"> </span>costi <span class=\"_ _2\"> </span>diretti<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>inizial<span class=\"_ _1\"></span>i. All'investimento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>netto <span class=\"_ _3\"></span>nel <span class=\"ff8\">l<span class=\"_ _1\"></span>easing<span class=\"ff1\">, <span class=\"_ _1\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>applica <span class=\"_ _3\"></span>le di<span class=\"_ _1\"></span>sposizioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>previste <span class=\"_ _3\"></span>dall'IFRS <span class=\"_ _3\"></span>9 in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tem<span class=\"_ _1\"></span>a </span></span>di eliminazi<span class=\"_ _1\"></span>one cantabile ed accan<span class=\"_ _1\"></span>tonamenti per <span class=\"_ _1\"></span>riduzion<span class=\"_ _1\"></span>e di valore. I proventi fi<span class=\"_ _1\"></span>nanziari <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>rilevati l<span class=\"_ _1\"></span>ungo la <span class=\"_ _1\"></span>durata <span class=\"_ _1\"></span>del <span class=\"ff8\">leasing<span class=\"_ _1\"></span><span class=\"ff1\"> sulla <span class=\"_ _1\"></span>base di <span class=\"_ _1\"></span>un criterio </span></span>sistematico. <span class=\"_ _1\"></span> In caso di <span class=\"ff8\">leasing</span> ope<span class=\"_ _1\"></span>rative la societ\u00e0<span class=\"_ _1\"></span> rileva i pag<span class=\"_ _1\"></span>amenti ricevuti<span class=\"_ _1\"></span> come proventi<span class=\"_ _1\"></span> con un criterio <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>quote <span class=\"_ _13\"></span>cos<span class=\"_ _1\"></span>tanti <span class=\"_ _13\"></span>lungo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>durata <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>ng<span class=\"ff1\">, <span class=\"_ _13\"></span>nella <span class=\"_ _13\"></span>voce <span class=\"_ _13\"></span>\"altri<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ricavi <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _13\"></span>vendite <span class=\"_ _13\"></span>e </span></span>prestazioni\".<span class=\"_ _3d\"> </span>  Sub-leasing Pe<span class=\"_ _1\"></span>r qua<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> rigu<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>i <span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\">, la soc<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>t\u00e0,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>in<span class=\"_ _1\"></span> qua<span class=\"_ _1\"></span>li<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di<span class=\"_ _1\"></span> loca<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span>re in<span class=\"_ _1\"></span>ter<span class=\"_ _1\"></span>med<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o, cla<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>if<span class=\"_ _1\"></span>ic<span class=\"_ _1\"></span>a </span></span>la<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>q<span class=\"_ _1\"></span>uo<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _4\"></span>pri<span class=\"_ _1\"></span>nc<span class=\"_ _1\"></span>ip<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>ep<span class=\"_ _1\"></span>ara<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nte <span class=\"_ _7\"></span>dal <span class=\"_ _4\"></span><span class=\"ff8\">su<span class=\"_ _1\"></span>b-<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\">. <span class=\"_ _4\"></span>A<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ta<span class=\"_ _1\"></span>l <span class=\"_ _4\"></span>fi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>cl<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>fi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff8\">s<span class=\"_ _1\"></span>ub<span class=\"_ _1\"></span>-<span class=\"_ _3d\"> </span></span></span></span></span></span>le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>fer<span class=\"_ _1\"></span>im<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>all'at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> u<span class=\"_ _1\"></span>til<span class=\"_ _1\"></span>izz<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>va<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>l <span class=\"ff8\">l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> pr<span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>pal<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>, p<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>utt<span class=\"_ _1\"></span>os<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> </span></span></span>ch<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>fac<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>rife<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>me<span class=\"_ _1\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>'at<span class=\"_ _1\"></span>tiv<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>so<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>nt<span class=\"_ _1\"></span>e. <span class=\"_ _13\"></span>S<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>il <span class=\"_ _13\"> </span><span class=\"ff8\">leasi<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _13\"></span>pri<span class=\"_ _1\"></span>nci<span class=\"_ _1\"></span>pal<span class=\"_ _3\"></span>e <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>un <span class=\"_ _15\"> </span><span class=\"ff8\">le<span class=\"_ _1\"></span>asi<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>bre<span class=\"_ _1\"></span>ve </span></span></span></span>ter<span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _16\"></span>soci<span class=\"_ _1\"></span>et\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cont<span class=\"_ _1\"></span>ab<span class=\"_ _1\"></span>ili<span class=\"_ _1\"></span>zz<span class=\"_ _1\"></span>at<span class=\"_ _1\"></span>o <span class=\"_ _16\"></span>appl<span class=\"_ _1\"></span>ica<span class=\"_ _1\"></span>nd<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>l\u2019<span class=\"_ _1\"></span>es<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>io<span class=\"_ _1\"></span>ne <span class=\"_ _16\"></span>prev<span class=\"_ _1\"></span>is<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dal <span class=\"_ _16\"></span>princ<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>segui<span class=\"_ _1\"></span>to es<span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>, <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span><span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _16\"></span>cla<span class=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ifi<span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>to <span class=\"_ _16\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _16\"></span><span class=\"ff8\">lea<span class=\"_ _1\"></span>si<span class=\"_ _1\"></span>ng<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _16\"></span>opera<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span>vo.<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>In <span class=\"_ _3\"></span>pre<span class=\"_ _1\"></span>se<span class=\"_ _1\"></span>nz<span class=\"_ _1\"></span>a <span class=\"_ _16\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ff8\">sub<span class=\"_ _1\"></span>-l<span class=\"_ _1\"></span>ea<span class=\"_ _1\"></span>sin<span class=\"_ _1\"></span>g<span class=\"ff1\"> <span class=\"_ _16\"></span><span class=\"ls21\">il <span class=\"_ _1\"></span><span class=\"ff8 ls0\">le<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span><span class=\"ff1\"> </span></span></span></span></span></span></span></span></span>pri<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>pal<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>no<span class=\"_ _1\"></span>n \u00e8<span class=\"_ _1\"></span> ma<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _1\"></span>nsi<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> mo<span class=\"_ _1\"></span>de<span class=\"_ _1\"></span>st<span class=\"_ _1\"></span>o v<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>re. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "Partecipazioni e<span class=\"_ _1\"></span> titoli n<span class=\"_ _1\"></span>on correnti Le pa<span class=\"_ _1\"></span>rtecipazioni<span class=\"_ _1\"></span> in <span class=\"_ _3\"></span>imprese di<span class=\"_ _1\"></span>verse <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>quell<span class=\"_ _1\"></span>e co<span class=\"_ _1\"></span>ntrollate, <span class=\"_ _1\"></span>colleg<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>e <span class=\"ff8\">joi<span class=\"_ _1\"></span>nt <span class=\"_ _1\"></span>venture<span class=\"ff1 ls3\">, <span class=\"ls0\">pe<span class=\"_ _1\"></span>r </span></span></span>cui <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>rimanda<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>all'area<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>consoli<span class=\"_ _1\"></span>damento <span class=\"_ _13\"></span>(gene<span class=\"_ _1\"></span>ralmente <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>percentual<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>possesso<span class=\"_ _3\"></span> inferiore al 20%)<span class=\"_ _1\"></span> sono iscritte, al<span class=\"_ _1\"></span> momento dell'acqui<span class=\"_ _1\"></span>sto, nella voce \"P<span class=\"_ _1\"></span>artecipazioni<span class=\"_ _1\"></span> e titoli non<span class=\"_ _1\"></span> correnti\" <span class=\"_ _13\"></span>inizial<span class=\"_ _1\"></span>mente <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo, <span class=\"_ _13\"></span>rilevato <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>effettuazione <span class=\"_ _17\"></span>dell'operazione, <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>quanto rappresentativo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ff8\">fair <span class=\"_ _1\"></span>value<span class=\"ff1\">, <span class=\"_ _3\"></span>comprensivo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>costi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>transazione <span class=\"_ _3\"></span>direttamente <span class=\"_ _3\"></span>attribuibil<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>alla </span></span>relativa transazione<span class=\"_ _1\"></span>.  Successivamen<span class=\"_ _1\"></span>te alla co<span class=\"_ _1\"></span>ntabili<span class=\"_ _1\"></span>zzazione i<span class=\"_ _1\"></span>niziale, t<span class=\"_ _1\"></span>ali partecipazi<span class=\"_ _1\"></span>oni sono<span class=\"_ _1\"></span> v<span class=\"_ _1\"></span>alutate al<span class=\"_ _1\"></span> <span class=\"ff8\">fair </span>value<span class=\"ff1\"> <span class=\"_ _13\"></span>con <span class=\"_ _17\"></span>imputazione <span class=\"_ _17\"></span>degli <span class=\"_ _13\"></span>effetti <span class=\"_ _13\"></span>nel <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _17\"></span>Netto <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>ossequi<span class=\"_ _1\"></span>o <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>'IFRS <span class=\"_ _13\"></span>9. <span class=\"_ _13\"></span>I <span class=\"_ _13\"></span>divi<span class=\"_ _1\"></span>dendi </span>distribuiti dalle sudde<span class=\"_ _1\"></span>tte partecipazion<span class=\"_ _1\"></span>i sono rilev<span class=\"_ _1\"></span>ati a conto<span class=\"_ _1\"></span> economico. Tali <span class=\"_ _4\"></span>part<span class=\"_ _7\"></span>ecipazion<span class=\"_ _1\"></span>i, <span class=\"_ _17\"></span>non <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>controllo <span class=\"_ _4\"></span>n<span class=\"_ _7\"></span>\u00e9 <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>collegamento, <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>non <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>qu<span class=\"_ _1\"></span>otate <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> mercato <span class=\"_ _15\"> </span>attivo <span class=\"_ _15\"> </span>e <span class=\"_ _19\"> </span>pe<span class=\"_ _1\"></span>r <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>quali <span class=\"_ _15\"> </span>l'impiego <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>un <span class=\"_ _15\"> </span>opportuno <span class=\"_ _19\"> </span>model<span class=\"_ _1\"></span>lo <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>valutazione <span class=\"_ _19\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _15\"> </span>risulti attendibile sono valu<span class=\"_ _1\"></span>tate, comunque<span class=\"_ _1\"></span>, al cos<span class=\"_ _1\"></span>to ridotto per eventuali pe<span class=\"_ _1\"></span>rdite durevoli<span class=\"_ _1\"></span> di valore. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "Rimanenze Le r<span class=\"_ _7\"></span>imanen<span class=\"_ _1\"></span>ze <span class=\"_ _7\"></span>di materie prime, <span class=\"_ _7\"></span>semilavo<span class=\"_ _1\"></span>rati <span class=\"_ _7\"></span>e prodotti finiti <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>iscri<span class=\"_ _1\"></span>tte <span class=\"_ _7\"></span>al costo <span class=\"_ _7\"></span>e valutate <span class=\"_ _7\"></span>al<span class=\"_ _1\"></span> minore <span class=\"_ _4\"></span>tra <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>ed <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>netto<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>presu<span class=\"_ _1\"></span>mibile <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ealizzo.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Il <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _4\"></span>viene<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>determi<span class=\"_ _1\"></span>nato <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>il metodo <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>ponderato, <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>incl<span class=\"_ _1\"></span>ude <span class=\"_ _4\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _7\"></span>oneri <span class=\"_ _4\"></span>accessori <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>compe<span class=\"_ _1\"></span>tenza. <span class=\"_ _4\"></span>Al <span class=\"_ _7\"></span>fine <span class=\"_ _4\"></span>di determinare il <span class=\"_ _7\"></span>valore netto <span class=\"_ _7\"></span>di presumibile <span class=\"_ _7\"></span>realizzo, il valore <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>eventuali rimanenze <span class=\"_ _7\"></span>obsolete o di <span class=\"_ _19\"> </span>lento <span class=\"_ _19\"> </span>rigiro <span class=\"_ _19\"> </span>viene <span class=\"_ _19\"> </span>sva<span class=\"_ _1\"></span>lutato <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>relazion<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>alla <span class=\"_ _19\"> </span>previsione <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>utilizzo/rea<span class=\"_ _1\"></span>lizzo <span class=\"_ _19\"> </span>netto <span class=\"_ _19\"> </span>futuro<span class=\"_ _1\"></span>, mediante <span class=\"_ _4\"></span>l\u2019<span class=\"_ _1\"></span>iscrizione <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>apposito <span class=\"_ _4\"></span>fondo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>rettifica<span class=\"ff1\">tivo <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>iduzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>rimanenze<span class=\"_ _1\"></span> </span>stesse.<span class=\"_ _3d\"> </span>  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "Strumenti finanzia<span class=\"_ _1\"></span>ri<span class=\"ff8\"> </span>Classificazi<span class=\"_ _1\"></span>one e misurazi<span class=\"_ _1\"></span>one  L'IFRS <span class=\"_ _17\"></span>9 <span class=\"_ _4\"></span>prevede <span class=\"_ _17\"></span>speci<span class=\"_ _1\"></span>fiche <span class=\"_ _4\"></span>disposizioni <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>classificazione <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>valutazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e attivit\u00e0 finanziarie che riflettono i<span class=\"_ _7\"></span>l modello di business secondo cui <span class=\"_ _7\"></span>vengon<span class=\"_ _1\"></span>o gestite tali <span class=\"_ _7\"></span>attivit\u00e0 e le caratteristiche<span class=\"_ _1\"></span> dei loro flussi<span class=\"_ _1\"></span> finanziari.  Le at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _3\"></span>sono classi<span class=\"_ _1\"></span>ficate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>re <span class=\"_ _1\"></span>categorie <span class=\"_ _3\"></span>principali: al <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>ammortizza<span class=\"_ _1\"></span>to, al fair val<span class=\"_ _1\"></span>ue rilevato ne<span class=\"_ _1\"></span>lle al<span class=\"_ _1\"></span>tre componenti <span class=\"_ _1\"></span>del conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>complessiv<span class=\"_ _1\"></span>o (FVOCI) e <span class=\"_ _1\"></span>al fair<span class=\"_ _1\"></span> value rilevato nell'u<span class=\"_ _1\"></span>tile/(perdita)<span class=\"_ _1\"></span> dell'esercizio <span class=\"_ _1\"></span>(FVTPL).  Le  analisi  che  un'entit\u00e0  deve  svolgere  pe<span class=\"_ _1\"></span>r  classificare  le  at<span class=\"_ _1\"></span>tivit\u00e0  finanziarie  nelle suddette cat<span class=\"_ _1\"></span>egorie segu<span class=\"_ _1\"></span>ono una <span class=\"_ _1\"></span>prima di<span class=\"_ _1\"></span>stinzion<span class=\"_ _1\"></span>e a seconda<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span> siamo i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>presenza di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>titolo<span class=\"_ _1\"></span> di capitale, un ti<span class=\"_ _1\"></span>tolo di debito o un<span class=\"_ _1\"></span> derivato. Le <span class=\"_ _13\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>stituite <span class=\"_ _17\"></span>da <span class=\"_ _13\"></span>Titoli <span class=\"_ _13\"></span>rapp<span class=\"_ _1\"></span>resentativi <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>strum<span class=\"_ _1\"></span>enti <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>capitale <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> sempre rilevate<span class=\"_ _1\"></span> al fair value.  Nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in cui<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>titolo si<span class=\"_ _1\"></span>a detenuto <span class=\"_ _3\"></span>con finali<span class=\"_ _1\"></span>t\u00e0 di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ading, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>variazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value son<span class=\"_ _1\"></span>o rilevate <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico. <span class=\"_ _3\"></span>Per <span class=\"_ _16\"></span>t<span class=\"_ _7\"></span>utti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>investimenti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>deciso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rilevare <span class=\"_ _3\"></span>successiva<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> tutte le variazioni di <span class=\"_ _7\"></span>fair value nelle altre componenti del <span class=\"_ _7\"></span>conto economico complessivo (OCI),<span class=\"_ _1\"></span> esercitando <span class=\"_ _13\"></span>la <span class=\"_ _15\"> </span>FVTOCI <span class=\"_ _15\"> </span>option. <span class=\"_ _15\"> </span>In <span class=\"_ _15\"> </span>tal <span class=\"_ _15\"> </span>caso,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>gli <span class=\"_ _15\"> </span>importi <span class=\"_ _15\"> </span>accumulati <span class=\"_ _13\"></span>a <span class=\"_ _15\"> </span>OCI <span class=\"_ _15\"> </span>non <span class=\"_ _13\"> </span>saranno <span class=\"_ _15\"> </span>mai<span class=\"_ _1\"></span> riversati <span class=\"_ _23\"> </span>nell\u2019utile/(perdita) <span class=\"_ _23\"> </span>dell\u2019esercizio <span class=\"_ _23\"> </span>anche <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>elimina<span class=\"_ _1\"></span>zione <span class=\"_ _23\"> </span>cont<span class=\"_ _7\"></span>abile dell\u2019i<span class=\"_ _1\"></span>nvestimento. <span class=\"_ _17\"></span>L\u2019appl<span class=\"_ _1\"></span>icazione <span class=\"_ _4\"></span>dell\u2019opzione <span class=\"_ _4\"></span>\u201cFVTOCI\u201d <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>irrev<span class=\"_ _1\"></span>ocabile <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>riclassifiche <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e tre <span class=\"_ _19\"> </span>categorie <span class=\"_ _19\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>concesse<span class=\"_ _1\"></span>. <span class=\"_ _19\"> </span>Tale <span class=\"_ _19\"> </span>opzione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>stata <span class=\"_ _19\"> </span>ado<span class=\"_ _1\"></span>ttata <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>valutazione <span class=\"_ _19\"> </span>delle<span class=\"_ _1\"></span> partecipazioni in alt<span class=\"_ _1\"></span>re imprese. Per quanto<span class=\"_ _1\"></span> riguarda inve<span class=\"_ _1\"></span>ce la classifi<span class=\"_ _1\"></span>cazione delle at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie<span class=\"_ _1\"></span> rappr<span class=\"_ _1\"></span>esentate dai<span class=\"_ _1\"></span> Crediti e dai titoli di debi<span class=\"_ _1\"></span>to sono stati consi<span class=\"_ _1\"></span>dera<span class=\"ls6\">ti</span> due ele<span class=\"_ _1\"></span>menti:  1.  <span class=\"_ _27\"></span>il modello di business ad<span class=\"_ _1\"></span>ottato dalla socie<span class=\"_ _1\"></span>t\u00e0. In pa<span class=\"_ _1\"></span>rticolare: \u2014<span class=\"ff1\"> Held <span class=\"_ _3\"></span>to <span class=\"_ _1\"></span>Coll<span class=\"_ _1\"></span>ect <span class=\"_ _3\"></span><span class=\"ff9\">(HTC), <span class=\"_ _3\"></span>modello <span class=\"_ _16\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>possedere <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _16\"></span>finanziaria <span class=\"_ _3\"></span>per<span class=\"_ _1\"></span> </span></span>l\u2019incasso dei<span class=\"_ _1\"></span> flussi contrattuali;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> </span>Held <span class=\"_ _1\"></span>To <span class=\"_ _3\"></span>Collect <span class=\"_ _3\"></span>and <span class=\"_ _1\"></span>Sale <span class=\"_ _3\"></span>(HTC&amp;S), <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>incassare <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>flussi<span class=\"_ _1\"></span> contrattuali <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>dall\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _1\"></span>sia <span class=\"_ _3\"></span>di v<span class=\"_ _1\"></span>endere <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>finanziaria <span class=\"_ _3\"></span>stessa;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> altro modello di business<span class=\"_ _1\"></span> diverso dai due p<span class=\"_ _1\"></span>recedenti. </span>2.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>le caratteristi<span class=\"_ _1\"></span>che dei fl<span class=\"_ _1\"></span>ussi di<span class=\"_ _1\"></span> cassa contra<span class=\"_ _1\"></span>ttuali <span class=\"_ _1\"></span>rinvenienti da<span class=\"_ _1\"></span>llo strumento<span class=\"_ _1\"></span> finanziario e s<span class=\"_ _1\"></span>e </span>tali flussi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>cassa contrattuali sono rappresentati unicamente <span class=\"_ _7\"></span>dal pagamento del <span class=\"_ _7\"></span>capitale<span class=\"_ _1\"></span> e <span class=\"_ _15\"> </span>dagli <span class=\"_ _15\"> </span>interessi <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>diversamente <span class=\"_ _13\"> </span>includono <span class=\"_ _15\"> </span>anche <span class=\"_ _15\"> </span>altre <span class=\"_ _15\"> </span>componenti.<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Questa <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>\u00e8 denominata SPP<span class=\"_ _1\"></span>I Test (Sol<span class=\"_ _1\"></span>ely Payment of Princi<span class=\"_ _1\"></span>pal and Intere<span class=\"_ _1\"></span>st Test). L\u2019IFRS 9 fornisce le<span class=\"_ _1\"></span> defini<span class=\"_ _1\"></span>zioni di capitale e inte<span class=\"_ _1\"></span>ressi:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>il <span class=\"_ _19\"> </span>capitale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>fair <span class=\"_ _19\"> </span>val<span class=\"_ _1\"></span>ue <span class=\"_ _19\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _19\"> </span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _19\"> </span>all\u2019i<span class=\"_ _1\"></span>scrizione <span class=\"_ _19\"> </span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>tale <span class=\"_ _19\"> </span>importo <span class=\"_ _19\"> </span>pu\u00f2<span class=\"_ _1\"></span> cambiare nel <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>lungo la <span class=\"_ _1\"></span>vita dell<span class=\"_ _1\"></span>o strumen<span class=\"_ _1\"></span>to finanzi<span class=\"_ _1\"></span>ario (ad esempi<span class=\"_ _1\"></span>o, tramite<span class=\"_ _1\"></span> rimborsi<span class=\"_ _1\"></span>);<span class=\"_ _3d\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>gli interessi <span class=\"_ _7\"></span>rappresentano, invece, <span class=\"_ _7\"></span>la compensazione per <span class=\"_ _7\"></span>il valore <span class=\"_ _7\"></span>temporale del <span class=\"_ _7\"></span>denaro e </span>il rischio di credito<span class=\"_ _1\"></span> sul capitale residu<span class=\"_ _1\"></span>o. Un\u2019attivit\u00e0 <span class=\"_ _13\"> </span>finanziaria <span class=\"_ _13\"> </span>rappresentata <span class=\"_ _13\"> </span>quindi <span class=\"_ _13\"> </span>da <span class=\"_ _13\"> </span>titoli <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>debito <span class=\"_ _15\"> </span>potr\u00e0 <span class=\"_ _13\"> </span>essere <span class=\"_ _13\"> </span>classificata <span class=\"_ _13\"> </span>nelle seguenti categorie:<span class=\"_ _1\"></span> 1)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Costo ammortizza<span class=\"_ _1\"></span>to quando: </span>a.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>contrat<span class=\"_ _1\"></span>tuali <span class=\"_ _13\"></span>dello <span class=\"_ _13\"></span>strumento <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresen<span class=\"_ _1\"></span>tati <span class=\"_ _13\"></span>unicame<span class=\"_ _1\"></span>nte <span class=\"_ _13\"></span>dal </span>pagamento di capital<span class=\"_ _1\"></span>e e interessi<span class=\"_ _1\"></span> (SPPI Test<span class=\"_ _1\"></span> superato);<span class=\"_ _1\"></span> e b.<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"ff9\">il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>business <span class=\"_ _19\"> </span>model <span class=\"_ _18\"> </span>adottato <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>prevede <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _19\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria <span class=\"_ _13\"></span>esclusi<span class=\"_ _1\"></span>vamente <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>incassa<span class=\"_ _1\"></span>re <span class=\"_ _13\"></span>flussi<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span>trattuali <span class=\"_ _13\"></span>(mo<span class=\"_ _1\"></span>dello <span class=\"_ _13\"></span>di business HTC). In questa categoria,<span class=\"_ _1\"></span> gli strumenti finanziari sono inizial<span class=\"_ _1\"></span>mente rilevati al fair value, inclusivo<span class=\"_ _1\"></span> dei costi del<span class=\"_ _1\"></span>l\u2019operazione, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>successi<span class=\"_ _1\"></span>vamente <span class=\"_ _1\"></span>valutati <span class=\"_ _3\"></span>al costo <span class=\"_ _1\"></span>ammortizza<span class=\"_ _1\"></span>to. <span class=\"_ _1\"></span>Gli <span class=\"_ _3\"></span>interessi (calcolati<span class=\"_ _1\"></span> utilizzando <span class=\"_ _1\"></span>il crite<span class=\"_ _1\"></span>rio dell<span class=\"_ _1\"></span>\u2019interesse <span class=\"_ _1\"></span>effettivo<span class=\"_ _1\"></span> come<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>e<span class=\"ff1\">l previgente <span class=\"_ _1\"></span>IAS 39<span class=\"_ _1\"></span>), le <span class=\"_ _3\"></span>perdite (e i <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ipristini<span class=\"_ _1\"></span> </span>delle <span class=\"_ _13\"></span>perdite)<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>riduzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>valore,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>utili/(perdi<span class=\"_ _1\"></span>te) <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>cambi<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>util<span class=\"_ _1\"></span>i/(perdite) <span class=\"_ _13\"></span>deri<span class=\"_ _1\"></span>vanti dall\u2019elimina<span class=\"_ _1\"></span>zione contabile sono <span class=\"_ _1\"></span>rilevati nell\u2019<span class=\"_ _1\"></span>utile/(perdita) del<span class=\"_ _1\"></span>l\u2019esercizio.<span class=\"ff1\"> </span>2)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Fair Value Through<span class=\"_ _1\"></span> Other Comp<span class=\"_ _1\"></span>rehensive Inco<span class=\"_ _1\"></span>me (FVTOC<span class=\"_ _1\"></span>I) quando: </span>a.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>contrat<span class=\"_ _1\"></span>tuali <span class=\"_ _13\"></span>dello <span class=\"_ _13\"></span>strumento<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresentati<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>unicamente <span class=\"_ _13\"></span>dal </span>pagamento di capital<span class=\"_ _1\"></span>e e interessi<span class=\"_ _1\"></span> (SPPI Test<span class=\"_ _1\"></span> superato);<span class=\"_ _1\"></span> e b.<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"ff9\">il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>business <span class=\"_ _19\"> </span>model <span class=\"_ _18\"> </span>adottato <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>prevede <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _19\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria si<span class=\"_ _1\"></span>a per <span class=\"_ _1\"></span>incassare <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di cassa<span class=\"_ _1\"></span> contra<span class=\"_ _1\"></span>ttuali che<span class=\"_ _1\"></span> flussi di<span class=\"_ _1\"></span> cassa <span class=\"_ _3\"></span>generati dalla vendita (model<span class=\"_ _1\"></span>lo di busi<span class=\"_ _1\"></span>ness HTC&amp;S). In <span class=\"_ _19\"> </span>tale <span class=\"_ _15\"> </span>categoria <span class=\"_ _19\"> </span>gli <span class=\"_ _19\"> </span>strumenti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _19\"> </span>classifi<span class=\"_ _1\"></span>cati <span class=\"_ _19\"> </span>sono <span class=\"_ _15\"> </span>inizialmente <span class=\"_ _19\"> </span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _19\"> </span>al <span class=\"_ _15\"> </span>fair <span class=\"_ _19\"> </span>value, inclusivo dei costi del<span class=\"_ _1\"></span>l\u2019operazione.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Gli interes<span class=\"_ _1\"></span>si (calcolati<span class=\"_ _1\"></span> utili<span class=\"_ _1\"></span>zzando il<span class=\"_ _1\"></span> criterio <span class=\"_ _1\"></span>dell\u2019i<span class=\"_ _1\"></span>nteresse effet<span class=\"_ _1\"></span>tivo co<span class=\"_ _1\"></span>me nel<span class=\"_ _1\"></span> previge<span class=\"_ _1\"></span>nte IAS <span class=\"_ _1\"></span>39),<span class=\"_ _1\"></span> le <span class=\"_ _8\"> </span>perdite/(utili<span class=\"_ _1\"></span>) <span class=\"_ _8\"> </span>per <span class=\"_ _34\"> </span>riduzion<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>di <span class=\"_ _34\"> </span>valore <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>gli <span class=\"_ _8\"> </span>utili/(perdite) <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>cambi <span class=\"_ _8\"> </span>sono <span class=\"_ _8\"> </span>rilevati<span class=\"_ _1\"></span> nell\u2019util<span class=\"_ _1\"></span>e/(perdita) <span class=\"_ _7\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o. <span class=\"_ _7\"></span>Le <span class=\"_ _7\"></span>altre <span class=\"_ _7\"></span>variazion<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>fair<span class=\"ff1\"> <span class=\"_ _7\"></span>value <span class=\"_ _7\"></span>dello <span class=\"_ _7\"></span>strumento sono <span class=\"_ _7\"></span>rilevate </span>tra <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>altre <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>mponenti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _7\"></span>complessi<span class=\"_ _1\"></span>vo <span class=\"_ _4\"></span>(OCI<span class=\"_ _1\"></span>). <span class=\"_ _4\"></span>Al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>m<span class=\"_ _7\"></span>oment<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>\u2019eliminazi<span class=\"_ _1\"></span>one contabile <span class=\"_ _a\"> </span>dello <span class=\"_ _1b\"> </span>strumento, <span class=\"_ _a\"> </span>tutti <span class=\"_ _1b\"> </span>gli <span class=\"_ _a\"> </span>utili/(perdite) <span class=\"_ _a\"> </span>accumulati <span class=\"_ _a\"> </span>a <span class=\"_ _1b\"> </span>OCI <span class=\"_ _1b\"> </span>saranno <span class=\"_ _a\"> </span>riclassificati nell\u2019util<span class=\"_ _1\"></span>e/(perdita) dell\u2019esercizi<span class=\"_ _1\"></span>o<span class=\"ff1\">. </span>3)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Fair Value Through<span class=\"_ _1\"></span> Profit Or Loss<span class=\"_ _1\"></span> in via residual<span class=\"_ _1\"></span>e, ovvero quando<span class=\"_ _1\"></span>: </span>a.<span class=\"ls0\"> <span class=\"_ _35\"> </span>non sono rispettati i<span class=\"_ _1\"></span> criteri preceden<span class=\"_ _1\"></span>temente desc<span class=\"_ _1\"></span>ritti ovvero<span class=\"_ _1\"></span>; </span>b.<span class=\"ls0\"> <span class=\"_ _35\"> </span>nel caso in cui si<span class=\"_ _1\"></span> eserciti la fair <span class=\"_ _1\"></span>value option. </span>Gli <span class=\"_ _3\"></span>strumenti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finanziari <span class=\"_ _16\"></span>classificati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>categoria<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inizialmente<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>successivamente<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rilevati al f<span class=\"_ _7\"></span>air value. I <span class=\"_ _7\"></span>costi dell\u2019operazione e le variazioni del <span class=\"_ _7\"></span>fair value <span class=\"_ _7\"></span>sono rilevati nell\u2019utile/(perdita)<span class=\"_ _3\"></span> dell\u2019eserci<span class=\"_ _1\"></span>zio.<span class=\"ff1\"> </span>Perdite per ridu<span class=\"_ _1\"></span>zione di valore L'IFRS <span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span><span class=\"ff9\">sostituisce <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>modell<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>\u2018perdita <span class=\"_ _4\"></span>sostenuta\u2019 <span class=\"_ _4\"></span>(\u2018incurred <span class=\"_ _4\"></span>loss\u2019) <span class=\"_ _4\"></span>previsto <span class=\"_ _4\"></span>dal<span class=\"_ _1\"></span>lo </span>IAS <span class=\"_ _17\"></span>39 <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>modello <span class=\"_ _17\"></span>previsi<span class=\"_ _1\"></span>onale <span class=\"_ _17\"></span>della <span class=\"_ _4\"></span>\u2018perdita <span class=\"_ _17\"></span>attesa <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>crediti\u2019 <span class=\"_ _17\"></span>(\u2018exp<span class=\"_ _1\"></span>ected <span class=\"_ _17\"></span>credit<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>loss\u2019 <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span> \u2018ECL\u2019). <span class=\"_ _13\"> </span>Il <span class=\"_ _17\"></span>modello <span class=\"_ _13\"> </span>presuppone <span class=\"_ _13\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>livello <span class=\"_ _13\"></span>si<span class=\"_ _1\"></span>gnificativo <span class=\"_ _13\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>valutazione <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"></span>merito<span class=\"ff1\"> <span class=\"_ _13\"></span>all'impa<span class=\"_ _1\"></span>tto <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> </span>cambiamenti dei <span class=\"_ _1\"></span>fattori economici sul<span class=\"_ _1\"></span>l'ECL che so<span class=\"ls2\">no</span> pondera<span class=\"_ _1\"></span>ti in base al<span class=\"_ _1\"></span>le probabilit\u00e0. Il <span class=\"_ _7\"></span>nuovo <span class=\"_ _7\"></span>modello di <span class=\"_ _7\"></span>perdita <span class=\"_ _7\"></span>per riduzione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>valore si <span class=\"_ _7\"></span>applica <span class=\"_ _7\"></span>alle <span class=\"_ _7\"></span>attivit\u00e0 f<span class=\"_ _7\"></span>in<span class=\"_ _1\"></span>anziarie <span class=\"_ _7\"></span>valutate al costo <span class=\"_ _7\"></span>ammortizzato <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>al FVOCI, <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>atta <span class=\"_ _7\"></span>eccezione <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>itoli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>capi<span class=\"_ _1\"></span>tale <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>derivanti <span class=\"_ _7\"></span>da contratti con i clien<span class=\"_ _1\"></span>ti. Il <span class=\"_ _19\"> </span>princi<span class=\"_ _1\"></span>pio <span class=\"_ _15\"> </span>prevede <span class=\"_ _15\"> </span>che <span class=\"_ _19\"> </span>i <span class=\"_ _15\"> </span>fondi <span class=\"_ _15\"> </span>a <span class=\"_ _19\"> </span>cope<span class=\"_ _1\"></span>rtura <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>crediti <span class=\"_ _19\"> </span>siano<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>val<span class=\"_ _1\"></span>utati <span class=\"_ _15\"> </span>utilizzando <span class=\"_ _15\"> </span>i <span class=\"_ _19\"> </span>seguen<span class=\"_ _1\"></span>ti approcci <span class=\"_ _1b\"> </span>m<span class=\"_ _7\"></span>etodologici<span class=\"_ _1\"></span>: <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>\u201cGeneral <span class=\"_ _14\"> </span>deterioratio<span class=\"_ _1\"></span>n <span class=\"_ _14\"> </span>method\u201d <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>il <span class=\"_ _1b\"> </span>\u201c<span class=\"_ _7\"></span>Simplifi<span class=\"_ _1\"></span>ed <span class=\"_ _14\"> </span>approach\u201d; <span class=\"_ _14\"> </span>in<span class=\"_ _1\"></span> particolare: \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>ll <span class=\"_ _15\"> </span>\u201cGeneral <span class=\"_ _15\"> </span>deterioration <span class=\"_ _15\"> </span>method\u201d<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>richiede <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>classificazione <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>tre <span class=\"_ _15\"> </span>stage <span class=\"_ _15\"> </span>degli <span class=\"_ _15\"> </span>strumenti finanziari <span class=\"_ _4\"></span>inclusi <span class=\"_ _4\"></span>nel <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>rimetro <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>applicazione <span class=\"_ _4\"></span>dell\u2019IFRS<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>9. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>tre <span class=\"_ _17\"></span>stage<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>riflettono <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>vello <span class=\"_ _4\"></span>di deterioramento <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _19\"> </span>quali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>credito <span class=\"_ _19\"> </span>dal <span class=\"_ _19\"> </span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>strumento <span class=\"_ _15\"> </span>f<span class=\"_ _7\"></span>inanziario <span class=\"_ _19\"> </span>\u00e8<span class=\"_ _1\"></span> acquisito e compo<span class=\"_ _1\"></span>rtano una di<span class=\"_ _1\"></span>fferente modal<span class=\"_ _1\"></span>it\u00e0 di calcol<span class=\"_ _1\"></span>o dell\u2019EC<span class=\"_ _1\"></span>L;<span class=\"_ _7\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>ll <span class=\"_ _7\"></span>\u201cSimplified <span class=\"_ _7\"></span>approach\u201d<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>prevede, per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>crediti commerciali, contract <span class=\"_ _7\"></span>asset <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>crediti derivanti da <span class=\"_ _4\"></span>contr<span class=\"_ _7\"></span>atti <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>lea<span class=\"_ _1\"></span>sing, <span class=\"_ _4\"></span>l\u2019adozione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>alcune <span class=\"_ _4\"></span>semplificazioni, <span class=\"_ _4\"></span>al <span class=\"_ _17\"></span>fine <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>evitare <span class=\"_ _17\"></span>che <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>entit\u00e0<span class=\"_ _1\"></span> siano <span class=\"_ _17\"></span>costrette <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>onitorare <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cambiamenti <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cred<span class=\"_ _7\"></span>ito, <span class=\"_ _17\"></span>cos\u00ec <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _17\"></span>previsto <span class=\"_ _17\"></span>dal modello <span class=\"_ _3\"></span>generale. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>l\u2019approccio <span class=\"_ _3\"></span>semplificato <span class=\"_ _3\"></span>deve <span class=\"_ _1\"></span>esse<span class=\"_ _1\"></span>re lifetime, <span class=\"_ _16\"></span>pertanto <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stage <span class=\"_ _3\"></span>allocation. <span class=\"_ _16\"></span>Per <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>tipologia, <span class=\"_ _3\"></span>pertanto, <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>cr<span class=\"_ _7\"></span>edi<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>sono suddivisi <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>cluster <span class=\"_ _4\"></span>om<span class=\"_ _1\"></span>ogenei<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>con <span class=\"_ _7\"></span>riferimenti <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>quali <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>successivam<span class=\"_ _1\"></span>ente <span class=\"_ _7\"></span>determinati, per <span class=\"_ _17\"></span>ogni<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cluster, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>parametri <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>rife<span class=\"_ _1\"></span>rimento <span class=\"_ _4\"></span>(PD, <span class=\"_ _4\"></span>LGD, <span class=\"_ _17\"></span>ed <span class=\"_ _4\"></span>EAD) <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>calc<span class=\"_ _1\"></span>olo <span class=\"_ _4\"></span>delle <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>ifetime expected credit losse<span class=\"_ _1\"></span>s util<span class=\"_ _1\"></span>izzando le informazioni <span class=\"_ _1\"></span>disponibi<span class=\"_ _1\"></span>li. Nei <span class=\"_ _16\"></span>casi <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>cui <span class=\"_ _3\"></span>trova <span class=\"_ _3\"></span>applicazione <span class=\"_ _16\"></span>il <span class=\"_ _3\"></span>General <span class=\"_ _3\"></span>Deterioration <span class=\"_ _16\"></span>Method, <span class=\"_ _16\"></span>come <span class=\"_ _16\"></span>anticipato, <span class=\"_ _3\"></span>gli <span class=\"_ _16\"></span>strumenti<span class=\"_ _1\"></span> finanziari sono <span class=\"_ _3\"></span>classificati in <span class=\"_ _1\"></span>tre s<span class=\"_ _1\"></span>tage in <span class=\"_ _1\"></span>funzione <span class=\"_ _1\"></span>del de<span class=\"_ _1\"></span>terioramento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>qualit\u00e0 <span class=\"_ _1\"></span>creditizia <span class=\"_ _1\"></span>tra la data della ril<span class=\"_ _1\"></span>evazione inizi<span class=\"_ _1\"></span>ale e quella di valutaz<span class=\"_ _1\"></span>i<span class=\"ls2\">one:</span> \u2022<span class=\"ff1\"> <span class=\"_ _36\"> </span>Stage <span class=\"_ _13\"> </span>1: <span class=\"_ _15\"> </span>comprende<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tutte <span class=\"_ _13\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>esame <span class=\"_ _13\"> </span>al <span class=\"_ _15\"> </span>momento <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>loro <span class=\"_ _15\"> </span>prim<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </span>rilevazione <span class=\"_ _1\"></span>(Data di ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e inizi<span class=\"_ _1\"></span>ale) a prescind<span class=\"_ _1\"></span>ere da para<span class=\"_ _1\"></span>menti qu<span class=\"_ _1\"></span>alitativi (es.<span class=\"_ _1\"></span>: rating)<span class=\"_ _1\"></span> e <span class=\"_ _7\"></span>ad <span class=\"_ _7\"></span>eccezione <span class=\"_ _7\"></span>di situazioni con <span class=\"_ _4\"></span>evidenze<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>oggetti<span class=\"_ _1\"></span>ve <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>impairmen<span class=\"_ _1\"></span>t. <span class=\"_ _7\"></span>Permangono <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>stage<span class=\"_ _1\"></span> 1, <span class=\"_ _4\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fase <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>successiva, <span class=\"_ _7\"></span>tutti <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>strumenti <span class=\"_ _7\"></span>finanziari <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>non <span class=\"_ _7\"></span>hanno <span class=\"_ _7\"></span>avuto <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>n aumento <span class=\"_ _4\"></span>significativo <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>credito <span class=\"_ _17\"></span>rispetto <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>iniziale <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>che abbiano <span class=\"_ _16\"></span>un <span class=\"_ _3\"></span>basso <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>credito <span class=\"_ _16\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>riferimento. <span class=\"_ _16\"></span>Per <span class=\"_ _3\"></span>tali <span class=\"_ _16\"></span>attivit\u00e0 <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>riconosciute le <span class=\"_ _17\"></span>perdite <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>cr<span class=\"_ _7\"></span>editi <span class=\"_ _17\"></span>attese <span class=\"_ _17\"></span>nei <span class=\"_ _17\"></span>prossimi <span class=\"_ _17\"></span>12 <span class=\"_ _17\"></span>mesi <span class=\"_ _17\"></span>(12<span class=\"_ _7\"></span>-month <span class=\"_ _17\"></span>ECL) <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>rappresentano <span class=\"_ _17\"></span>le<span class=\"_ _1\"></span> perdite <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>ttese <span class=\"_ _13\"></span>in <span class=\"_ _17\"></span>considerazione <span class=\"_ _17\"></span>della <span class=\"_ _13\"></span>possibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>verifichi<span class=\"_ _1\"></span>no <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span>venti <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>default <span class=\"_ _13\"></span>ne<span class=\"_ _1\"></span>i<span class=\"_ _3d\"> </span>prossimi 12<span class=\"_ _1\"></span> mesi.<span class=\"_ _1\"></span> Gli<span class=\"_ _1\"></span> interessi<span class=\"_ _1\"></span> degli <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>ti fina<span class=\"_ _1\"></span>nziari co<span class=\"_ _1\"></span>mpresi i<span class=\"_ _1\"></span>n stage<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1 sono <span class=\"_ _1\"></span>calcolat<span class=\"_ _1\"></span>i sul valore contabil<span class=\"_ _1\"></span>e al lordo dell<span class=\"_ _1\"></span>e eventuali svalutazi<span class=\"_ _1\"></span>oni sull\u2019<span class=\"_ _1\"></span>asset;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _36\"> </span>Stage 2: <span class=\"_ _7\"></span>comprende<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>stru<span class=\"_ _1\"></span>menti finanziari che <span class=\"_ _7\"></span>hanno avuto un aumento significativo del </span>rischio <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>credito <span class=\"_ _17\"></span>rispetto <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>Data <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>rilevazi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>ini<span class=\"_ _1\"></span>ziale, <span class=\"_ _13\"></span>ma <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>non <span class=\"_ _17\"></span>hanno <span class=\"_ _13\"></span>evidenze<span class=\"_ _1\"></span> oggettive <span class=\"_ _7\"></span>di impairment. <span class=\"_ _7\"></span>Per <span class=\"_ _7\"></span>tali <span class=\"_ _7\"></span>attivit\u00e0 sono <span class=\"_ _7\"></span>riconosciute <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>perdite <span class=\"_ _4\"></span>su crediti <span class=\"_ _7\"></span>attese<span class=\"_ _1\"></span> derivanti <span class=\"_ _19\"> </span>da <span class=\"_ _15\"> </span>tutti <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>possi<span class=\"_ _1\"></span>bili <span class=\"_ _15\"> </span>eventi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>default <span class=\"_ _19\"> </span>lun<span class=\"_ _1\"></span>go <span class=\"_ _19\"> </span>l\u2019i<span class=\"_ _1\"></span>ntera <span class=\"_ _19\"> </span>vita <span class=\"_ _19\"> </span>a<span class=\"_ _1\"></span>ttesa <span class=\"_ _19\"> </span>d<span class=\"_ _1\"></span>ello <span class=\"_ _19\"> </span>strumen<span class=\"_ _1\"></span>to finanziario (Lifeti<span class=\"_ _1\"></span>me ECL<span class=\"_ _1\"></span>). Gli interessi<span class=\"_ _1\"></span> degli stru<span class=\"_ _1\"></span>menti finanziari co<span class=\"_ _1\"></span>mpresi in s<span class=\"_ _1\"></span>tage 2 sono<span class=\"_ _1\"></span> calcolati sul valore<span class=\"_ _1\"></span> contabile al<span class=\"_ _1\"></span> lordo delle event<span class=\"ff9\">uali<span class=\"_ _1\"></span> svalutazioni sull\u2019<span class=\"_ _1\"></span>asset;<span class=\"ff1\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _30\"> </span>Stage 3<span class=\"_ _1\"></span>: comp<span class=\"_ _1\"></span>rende le<span class=\"_ _1\"></span> atti<span class=\"_ _1\"></span>vit\u00e0 finanzi<span class=\"_ _1\"></span>arie che<span class=\"_ _1\"></span> han<span class=\"_ _1\"></span>no evidenze <span class=\"_ _1\"></span>oggettive<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>impairmen<span class=\"_ _1\"></span>t alla<span class=\"_ _1\"></span> </span>Data <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>valutazione. <span class=\"_ _17\"></span>Per <span class=\"_ _13\"></span>tali <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0, <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ricono<span class=\"_ _1\"></span>sciute <span class=\"_ _17\"></span>solo <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _13\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>crediti<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attes<span class=\"_ _1\"></span>e derivanti da tu<span class=\"_ _1\"></span>tti i possibili<span class=\"_ _1\"></span> eventi di default lungo l<span class=\"_ _1\"></span>\u2019intera vita<span class=\"_ _1\"></span> at<span class=\"ff1\">tesa dello strumento.<span class=\"_ _3d\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "Strumenti finanzia<span class=\"_ _1\"></span>ri<span class=\"ff8\"> </span>Classificazi<span class=\"_ _1\"></span>one e misurazi<span class=\"_ _1\"></span>one  L'IFRS <span class=\"_ _17\"></span>9 <span class=\"_ _4\"></span>prevede <span class=\"_ _17\"></span>speci<span class=\"_ _1\"></span>fiche <span class=\"_ _4\"></span>disposizioni <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>classificazione <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>valutazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e attivit\u00e0 finanziarie che riflettono i<span class=\"_ _7\"></span>l modello di business secondo cui <span class=\"_ _7\"></span>vengon<span class=\"_ _1\"></span>o gestite tali <span class=\"_ _7\"></span>attivit\u00e0 e le caratteristiche<span class=\"_ _1\"></span> dei loro flussi<span class=\"_ _1\"></span> finanziari.  Le at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _3\"></span>sono classi<span class=\"_ _1\"></span>ficate <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>re <span class=\"_ _1\"></span>categorie <span class=\"_ _3\"></span>principali: al <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>ammortizza<span class=\"_ _1\"></span>to, al fair val<span class=\"_ _1\"></span>ue rilevato ne<span class=\"_ _1\"></span>lle al<span class=\"_ _1\"></span>tre componenti <span class=\"_ _1\"></span>del conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>complessiv<span class=\"_ _1\"></span>o (FVOCI) e <span class=\"_ _1\"></span>al fair<span class=\"_ _1\"></span> value rilevato nell'u<span class=\"_ _1\"></span>tile/(perdita)<span class=\"_ _1\"></span> dell'esercizio <span class=\"_ _1\"></span>(FVTPL).  Le  analisi  che  un'entit\u00e0  deve  svolgere  pe<span class=\"_ _1\"></span>r  classificare  le  at<span class=\"_ _1\"></span>tivit\u00e0  finanziarie  nelle suddette cat<span class=\"_ _1\"></span>egorie segu<span class=\"_ _1\"></span>ono una <span class=\"_ _1\"></span>prima di<span class=\"_ _1\"></span>stinzion<span class=\"_ _1\"></span>e a seconda<span class=\"_ _1\"></span> se<span class=\"_ _1\"></span> siamo i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>presenza di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>titolo<span class=\"_ _1\"></span> di capitale, un ti<span class=\"_ _1\"></span>tolo di debito o un<span class=\"_ _1\"></span> derivato. Le <span class=\"_ _13\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>stituite <span class=\"_ _17\"></span>da <span class=\"_ _13\"></span>Titoli <span class=\"_ _13\"></span>rapp<span class=\"_ _1\"></span>resentativi <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>strum<span class=\"_ _1\"></span>enti <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>capitale <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> sempre rilevate<span class=\"_ _1\"></span> al fair value.  Nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in cui<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>titolo si<span class=\"_ _1\"></span>a detenuto <span class=\"_ _3\"></span>con finali<span class=\"_ _1\"></span>t\u00e0 di <span class=\"_ _1\"></span>tr<span class=\"_ _1\"></span>ading, <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>variazioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value son<span class=\"_ _1\"></span>o rilevate <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>conto<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>economico. <span class=\"_ _3\"></span>Per <span class=\"_ _16\"></span>t<span class=\"_ _7\"></span>utti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>investimenti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>deciso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rilevare <span class=\"_ _3\"></span>successiva<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> tutte le variazioni di <span class=\"_ _7\"></span>fair value nelle altre componenti del <span class=\"_ _7\"></span>conto economico complessivo (OCI),<span class=\"_ _1\"></span> esercitando <span class=\"_ _13\"></span>la <span class=\"_ _15\"> </span>FVTOCI <span class=\"_ _15\"> </span>option. <span class=\"_ _15\"> </span>In <span class=\"_ _15\"> </span>tal <span class=\"_ _15\"> </span>caso,<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>gli <span class=\"_ _15\"> </span>importi <span class=\"_ _15\"> </span>accumulati <span class=\"_ _13\"></span>a <span class=\"_ _15\"> </span>OCI <span class=\"_ _15\"> </span>non <span class=\"_ _13\"> </span>saranno <span class=\"_ _15\"> </span>mai<span class=\"_ _1\"></span> riversati <span class=\"_ _23\"> </span>nell\u2019utile/(perdita) <span class=\"_ _23\"> </span>dell\u2019esercizio <span class=\"_ _23\"> </span>anche <span class=\"_ _24\"> </span>in <span class=\"_ _24\"> </span>caso <span class=\"_ _24\"> </span>di <span class=\"_ _24\"> </span>elimina<span class=\"_ _1\"></span>zione <span class=\"_ _23\"> </span>cont<span class=\"_ _7\"></span>abile dell\u2019i<span class=\"_ _1\"></span>nvestimento. <span class=\"_ _17\"></span>L\u2019appl<span class=\"_ _1\"></span>icazione <span class=\"_ _4\"></span>dell\u2019opzione <span class=\"_ _4\"></span>\u201cFVTOCI\u201d <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>irrev<span class=\"_ _1\"></span>ocabile <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>riclassifiche <span class=\"_ _4\"></span>tra <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>e tre <span class=\"_ _19\"> </span>categorie <span class=\"_ _19\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>concesse<span class=\"_ _1\"></span>. <span class=\"_ _19\"> </span>Tale <span class=\"_ _19\"> </span>opzione <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>stata <span class=\"_ _19\"> </span>ado<span class=\"_ _1\"></span>ttata <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>valutazione <span class=\"_ _19\"> </span>delle<span class=\"_ _1\"></span> partecipazioni in alt<span class=\"_ _1\"></span>re imprese. Per quanto<span class=\"_ _1\"></span> riguarda inve<span class=\"_ _1\"></span>ce la classifi<span class=\"_ _1\"></span>cazione delle at<span class=\"_ _1\"></span>tivit\u00e0 finanziarie<span class=\"_ _1\"></span> rappr<span class=\"_ _1\"></span>esentate dai<span class=\"_ _1\"></span> Crediti e dai titoli di debi<span class=\"_ _1\"></span>to sono stati consi<span class=\"_ _1\"></span>dera<span class=\"ls6\">ti</span> due ele<span class=\"_ _1\"></span>menti:  1.  <span class=\"_ _27\"></span>il modello di business ad<span class=\"_ _1\"></span>ottato dalla socie<span class=\"_ _1\"></span>t\u00e0. In pa<span class=\"_ _1\"></span>rticolare: \u2014<span class=\"ff1\"> Held <span class=\"_ _3\"></span>to <span class=\"_ _1\"></span>Coll<span class=\"_ _1\"></span>ect <span class=\"_ _3\"></span><span class=\"ff9\">(HTC), <span class=\"_ _3\"></span>modello <span class=\"_ _16\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>possedere <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _16\"></span>finanziaria <span class=\"_ _3\"></span>per<span class=\"_ _1\"></span> </span></span>l\u2019incasso dei<span class=\"_ _1\"></span> flussi contrattuali;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> </span>Held <span class=\"_ _1\"></span>To <span class=\"_ _3\"></span>Collect <span class=\"_ _3\"></span>and <span class=\"_ _1\"></span>Sale <span class=\"_ _3\"></span>(HTC&amp;S), <span class=\"_ _3\"></span>modello <span class=\"_ _3\"></span>avente <span class=\"_ _3\"></span>l\u2019obiettivo <span class=\"_ _3\"></span>sia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>incassare <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>flussi<span class=\"_ _1\"></span> contrattuali <span class=\"_ _3\"></span>derivanti <span class=\"_ _1\"></span>dall\u2019attivit\u00e0 <span class=\"_ _3\"></span>finanziaria <span class=\"_ _1\"></span>sia <span class=\"_ _3\"></span>di v<span class=\"_ _1\"></span>endere <span class=\"_ _3\"></span>l\u2019attivit\u00e0 <span class=\"_ _1\"></span>finanziaria <span class=\"_ _3\"></span>stessa;<span class=\"ff1\"> </span>\u2014<span class=\"ff1\"> altro modello di business<span class=\"_ _1\"></span> diverso dai due p<span class=\"_ _1\"></span>recedenti. </span>2.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>le caratteristi<span class=\"_ _1\"></span>che dei fl<span class=\"_ _1\"></span>ussi di<span class=\"_ _1\"></span> cassa contra<span class=\"_ _1\"></span>ttuali <span class=\"_ _1\"></span>rinvenienti da<span class=\"_ _1\"></span>llo strumento<span class=\"_ _1\"></span> finanziario e s<span class=\"_ _1\"></span>e </span>tali flussi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>cassa contrattuali sono rappresentati unicamente <span class=\"_ _7\"></span>dal pagamento del <span class=\"_ _7\"></span>capitale<span class=\"_ _1\"></span> e <span class=\"_ _15\"> </span>dagli <span class=\"_ _15\"> </span>interessi <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>diversamente <span class=\"_ _13\"> </span>includono <span class=\"_ _15\"> </span>anche <span class=\"_ _15\"> </span>altre <span class=\"_ _15\"> </span>componenti.<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>Questa <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>\u00e8 denominata SPP<span class=\"_ _1\"></span>I Test (Sol<span class=\"_ _1\"></span>ely Payment of Princi<span class=\"_ _1\"></span>pal and Intere<span class=\"_ _1\"></span>st Test). L\u2019IFRS 9 fornisce le<span class=\"_ _1\"></span> defini<span class=\"_ _1\"></span>zioni di capitale e inte<span class=\"_ _1\"></span>ressi:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>il <span class=\"_ _19\"> </span>capitale <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>fair <span class=\"_ _19\"> </span>val<span class=\"_ _1\"></span>ue <span class=\"_ _19\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _19\"> </span>fina<span class=\"_ _1\"></span>nziaria <span class=\"_ _19\"> </span>all\u2019i<span class=\"_ _1\"></span>scrizione <span class=\"_ _19\"> </span>inizial<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>tale <span class=\"_ _19\"> </span>importo <span class=\"_ _19\"> </span>pu\u00f2<span class=\"_ _1\"></span> cambiare nel <span class=\"_ _1\"></span>tempo <span class=\"_ _1\"></span>lungo la <span class=\"_ _1\"></span>vita dell<span class=\"_ _1\"></span>o strumen<span class=\"_ _1\"></span>to finanzi<span class=\"_ _1\"></span>ario (ad esempi<span class=\"_ _1\"></span>o, tramite<span class=\"_ _1\"></span> rimborsi<span class=\"_ _1\"></span>);<span class=\"_ _3d\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span>gli interessi <span class=\"_ _7\"></span>rappresentano, invece, <span class=\"_ _7\"></span>la compensazione per <span class=\"_ _7\"></span>il valore <span class=\"_ _7\"></span>temporale del <span class=\"_ _7\"></span>denaro e </span>il rischio di credito<span class=\"_ _1\"></span> sul capitale residu<span class=\"_ _1\"></span>o. Un\u2019attivit\u00e0 <span class=\"_ _13\"> </span>finanziaria <span class=\"_ _13\"> </span>rappresentata <span class=\"_ _13\"> </span>quindi <span class=\"_ _13\"> </span>da <span class=\"_ _13\"> </span>titoli <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>debito <span class=\"_ _15\"> </span>potr\u00e0 <span class=\"_ _13\"> </span>essere <span class=\"_ _13\"> </span>classificata <span class=\"_ _13\"> </span>nelle seguenti categorie:<span class=\"_ _1\"></span> 1)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Costo ammortizza<span class=\"_ _1\"></span>to quando: </span>a.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>contrat<span class=\"_ _1\"></span>tuali <span class=\"_ _13\"></span>dello <span class=\"_ _13\"></span>strumento <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresen<span class=\"_ _1\"></span>tati <span class=\"_ _13\"></span>unicame<span class=\"_ _1\"></span>nte <span class=\"_ _13\"></span>dal </span>pagamento di capital<span class=\"_ _1\"></span>e e interessi<span class=\"_ _1\"></span> (SPPI Test<span class=\"_ _1\"></span> superato);<span class=\"_ _1\"></span> e b.<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"ff9\">il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>business <span class=\"_ _19\"> </span>model <span class=\"_ _18\"> </span>adottato <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>prevede <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _19\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria <span class=\"_ _13\"></span>esclusi<span class=\"_ _1\"></span>vamente <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>incassa<span class=\"_ _1\"></span>re <span class=\"_ _13\"></span>flussi<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span>trattuali <span class=\"_ _13\"></span>(mo<span class=\"_ _1\"></span>dello <span class=\"_ _13\"></span>di business HTC). In questa categoria,<span class=\"_ _1\"></span> gli strumenti finanziari sono inizial<span class=\"_ _1\"></span>mente rilevati al fair value, inclusivo<span class=\"_ _1\"></span> dei costi del<span class=\"_ _1\"></span>l\u2019operazione, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>successi<span class=\"_ _1\"></span>vamente <span class=\"_ _1\"></span>valutati <span class=\"_ _3\"></span>al costo <span class=\"_ _1\"></span>ammortizza<span class=\"_ _1\"></span>to. <span class=\"_ _1\"></span>Gli <span class=\"_ _3\"></span>interessi (calcolati<span class=\"_ _1\"></span> utilizzando <span class=\"_ _1\"></span>il crite<span class=\"_ _1\"></span>rio dell<span class=\"_ _1\"></span>\u2019interesse <span class=\"_ _1\"></span>effettivo<span class=\"_ _1\"></span> come<span class=\"_ _1\"></span> n<span class=\"_ _1\"></span>e<span class=\"ff1\">l previgente <span class=\"_ _1\"></span>IAS 39<span class=\"_ _1\"></span>), le <span class=\"_ _3\"></span>perdite (e i <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ipristini<span class=\"_ _1\"></span> </span>delle <span class=\"_ _13\"></span>perdite)<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>riduzi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>valore,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>utili/(perdi<span class=\"_ _1\"></span>te) <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>cambi<span class=\"_ _3\"></span> <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>util<span class=\"_ _1\"></span>i/(perdite) <span class=\"_ _13\"></span>deri<span class=\"_ _1\"></span>vanti dall\u2019elimina<span class=\"_ _1\"></span>zione contabile sono <span class=\"_ _1\"></span>rilevati nell\u2019<span class=\"_ _1\"></span>utile/(perdita) del<span class=\"_ _1\"></span>l\u2019esercizio.<span class=\"ff1\"> </span>2)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Fair Value Through<span class=\"_ _1\"></span> Other Comp<span class=\"_ _1\"></span>rehensive Inco<span class=\"_ _1\"></span>me (FVTOC<span class=\"_ _1\"></span>I) quando: </span>a.<span class=\"ls0\"> <span class=\"_ _1d\"> </span>i <span class=\"_ _13\"></span>flussi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cassa <span class=\"_ _13\"></span>contrat<span class=\"_ _1\"></span>tuali <span class=\"_ _13\"></span>dello <span class=\"_ _13\"></span>strumento<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresentati<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>unicamente <span class=\"_ _13\"></span>dal </span>pagamento di capital<span class=\"_ _1\"></span>e e interessi<span class=\"_ _1\"></span> (SPPI Test<span class=\"_ _1\"></span> superato);<span class=\"_ _1\"></span> e b.<span class=\"ls0\"> <span class=\"_ _1d\"> </span><span class=\"ff9\">il<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>business <span class=\"_ _19\"> </span>model <span class=\"_ _18\"> </span>adottato <span class=\"_ _19\"> </span>dalla <span class=\"_ _19\"> </span>societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>prevede <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>l\u2019entit\u00e0 <span class=\"_ _19\"> </span>detenga <span class=\"_ _19\"> </span>l\u2019attivit\u00e0 </span></span>finanziaria si<span class=\"_ _1\"></span>a per <span class=\"_ _1\"></span>incassare <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>di cassa<span class=\"_ _1\"></span> contra<span class=\"_ _1\"></span>ttuali che<span class=\"_ _1\"></span> flussi di<span class=\"_ _1\"></span> cassa <span class=\"_ _3\"></span>generati dalla vendita (model<span class=\"_ _1\"></span>lo di busi<span class=\"_ _1\"></span>ness HTC&amp;S). In <span class=\"_ _19\"> </span>tale <span class=\"_ _15\"> </span>categoria <span class=\"_ _19\"> </span>gli <span class=\"_ _19\"> </span>strumenti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>finanzi<span class=\"_ _1\"></span>ari <span class=\"_ _19\"> </span>classifi<span class=\"_ _1\"></span>cati <span class=\"_ _19\"> </span>sono <span class=\"_ _15\"> </span>inizialmente <span class=\"_ _19\"> </span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _19\"> </span>al <span class=\"_ _15\"> </span>fair <span class=\"_ _19\"> </span>value, inclusivo dei costi del<span class=\"_ _1\"></span>l\u2019operazione.<span class=\"_ _1\"></span><span class=\"ff1\"> </span>Gli interes<span class=\"_ _1\"></span>si (calcolati<span class=\"_ _1\"></span> utili<span class=\"_ _1\"></span>zzando il<span class=\"_ _1\"></span> criterio <span class=\"_ _1\"></span>dell\u2019i<span class=\"_ _1\"></span>nteresse effet<span class=\"_ _1\"></span>tivo co<span class=\"_ _1\"></span>me nel<span class=\"_ _1\"></span> previge<span class=\"_ _1\"></span>nte IAS <span class=\"_ _1\"></span>39),<span class=\"_ _1\"></span> le <span class=\"_ _8\"> </span>perdite/(utili<span class=\"_ _1\"></span>) <span class=\"_ _8\"> </span>per <span class=\"_ _34\"> </span>riduzion<span class=\"_ _1\"></span>e <span class=\"_ _8\"> </span>di <span class=\"_ _34\"> </span>valore <span class=\"_ _8\"> </span>e <span class=\"_ _8\"> </span>gli <span class=\"_ _8\"> </span>utili/(perdite) <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>cambi <span class=\"_ _8\"> </span>sono <span class=\"_ _8\"> </span>rilevati<span class=\"_ _1\"></span> nell\u2019util<span class=\"_ _1\"></span>e/(perdita) <span class=\"_ _7\"></span>dell\u2019esercizi<span class=\"_ _1\"></span>o. <span class=\"_ _7\"></span>Le <span class=\"_ _7\"></span>altre <span class=\"_ _7\"></span>variazion<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>fair<span class=\"ff1\"> <span class=\"_ _7\"></span>value <span class=\"_ _7\"></span>dello <span class=\"_ _7\"></span>strumento sono <span class=\"_ _7\"></span>rilevate </span>tra <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>altre <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>mponenti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _7\"></span>complessi<span class=\"_ _1\"></span>vo <span class=\"_ _4\"></span>(OCI<span class=\"_ _1\"></span>). <span class=\"_ _4\"></span>Al<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>m<span class=\"_ _7\"></span>oment<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>\u2019eliminazi<span class=\"_ _1\"></span>one contabile <span class=\"_ _a\"> </span>dello <span class=\"_ _1b\"> </span>strumento, <span class=\"_ _a\"> </span>tutti <span class=\"_ _1b\"> </span>gli <span class=\"_ _a\"> </span>utili/(perdite) <span class=\"_ _a\"> </span>accumulati <span class=\"_ _a\"> </span>a <span class=\"_ _1b\"> </span>OCI <span class=\"_ _1b\"> </span>saranno <span class=\"_ _a\"> </span>riclassificati nell\u2019util<span class=\"_ _1\"></span>e/(perdita) dell\u2019esercizi<span class=\"_ _1\"></span>o<span class=\"ff1\">. </span>3)<span class=\"ls0\"> <span class=\"_ _33\"> </span>Fair Value Through<span class=\"_ _1\"></span> Profit Or Loss<span class=\"_ _1\"></span> in via residual<span class=\"_ _1\"></span>e, ovvero quando<span class=\"_ _1\"></span>: </span>a.<span class=\"ls0\"> <span class=\"_ _35\"> </span>non sono rispettati i<span class=\"_ _1\"></span> criteri preceden<span class=\"_ _1\"></span>temente desc<span class=\"_ _1\"></span>ritti ovvero<span class=\"_ _1\"></span>; </span>b.<span class=\"ls0\"> <span class=\"_ _35\"> </span>nel caso in cui si<span class=\"_ _1\"></span> eserciti la fair <span class=\"_ _1\"></span>value option. </span>Gli <span class=\"_ _3\"></span>strumenti<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finanziari <span class=\"_ _16\"></span>classificati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>categoria<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inizialmente<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>successivamente<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>rilevati al f<span class=\"_ _7\"></span>air value. I <span class=\"_ _7\"></span>costi dell\u2019operazione e le variazioni del <span class=\"_ _7\"></span>fair value <span class=\"_ _7\"></span>sono rilevati nell\u2019utile/(perdita)<span class=\"_ _3\"></span> dell\u2019eserci<span class=\"_ _1\"></span>zio.<span class=\"ff1\"> </span>Perdite per ridu<span class=\"_ _1\"></span>zione di valore L'IFRS <span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span><span class=\"ff9\">sostituisce <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>modell<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>\u2018perdita <span class=\"_ _4\"></span>sostenuta\u2019 <span class=\"_ _4\"></span>(\u2018incurred <span class=\"_ _4\"></span>loss\u2019) <span class=\"_ _4\"></span>previsto <span class=\"_ _4\"></span>dal<span class=\"_ _1\"></span>lo </span>IAS <span class=\"_ _17\"></span>39 <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>modello <span class=\"_ _17\"></span>previsi<span class=\"_ _1\"></span>onale <span class=\"_ _17\"></span>della <span class=\"_ _4\"></span>\u2018perdita <span class=\"_ _17\"></span>attesa <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>crediti\u2019 <span class=\"_ _17\"></span>(\u2018exp<span class=\"_ _1\"></span>ected <span class=\"_ _17\"></span>credit<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>loss\u2019 <span class=\"_ _17\"></span>o<span class=\"_ _1\"></span> \u2018ECL\u2019). <span class=\"_ _13\"> </span>Il <span class=\"_ _17\"></span>modello <span class=\"_ _13\"> </span>presuppone <span class=\"_ _13\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>livello <span class=\"_ _13\"></span>si<span class=\"_ _1\"></span>gnificativo <span class=\"_ _13\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>valutazione <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"></span>merito<span class=\"ff1\"> <span class=\"_ _13\"></span>all'impa<span class=\"_ _1\"></span>tto <span class=\"_ _13\"></span>dei<span class=\"_ _1\"></span> </span>cambiamenti dei <span class=\"_ _1\"></span>fattori economici sul<span class=\"_ _1\"></span>l'ECL che so<span class=\"ls2\">no</span> pondera<span class=\"_ _1\"></span>ti in base al<span class=\"_ _1\"></span>le probabilit\u00e0. Il <span class=\"_ _7\"></span>nuovo <span class=\"_ _7\"></span>modello di <span class=\"_ _7\"></span>perdita <span class=\"_ _7\"></span>per riduzione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>valore si <span class=\"_ _7\"></span>applica <span class=\"_ _7\"></span>alle <span class=\"_ _7\"></span>attivit\u00e0 f<span class=\"_ _7\"></span>in<span class=\"_ _1\"></span>anziarie <span class=\"_ _7\"></span>valutate al costo <span class=\"_ _7\"></span>ammortizzato <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>al FVOCI, <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>atta <span class=\"_ _7\"></span>eccezione <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>itoli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>capi<span class=\"_ _1\"></span>tale <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>derivanti <span class=\"_ _7\"></span>da contratti con i clien<span class=\"_ _1\"></span>ti. Il <span class=\"_ _19\"> </span>princi<span class=\"_ _1\"></span>pio <span class=\"_ _15\"> </span>prevede <span class=\"_ _15\"> </span>che <span class=\"_ _19\"> </span>i <span class=\"_ _15\"> </span>fondi <span class=\"_ _15\"> </span>a <span class=\"_ _19\"> </span>cope<span class=\"_ _1\"></span>rtura <span class=\"_ _15\"> </span>su <span class=\"_ _15\"> </span>crediti <span class=\"_ _19\"> </span>siano<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>val<span class=\"_ _1\"></span>utati <span class=\"_ _15\"> </span>utilizzando <span class=\"_ _15\"> </span>i <span class=\"_ _19\"> </span>seguen<span class=\"_ _1\"></span>ti approcci <span class=\"_ _1b\"> </span>m<span class=\"_ _7\"></span>etodologici<span class=\"_ _1\"></span>: <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>\u201cGeneral <span class=\"_ _14\"> </span>deterioratio<span class=\"_ _1\"></span>n <span class=\"_ _14\"> </span>method\u201d <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>il <span class=\"_ _1b\"> </span>\u201c<span class=\"_ _7\"></span>Simplifi<span class=\"_ _1\"></span>ed <span class=\"_ _14\"> </span>approach\u201d; <span class=\"_ _14\"> </span>in<span class=\"_ _1\"></span> particolare: \u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>ll <span class=\"_ _15\"> </span>\u201cGeneral <span class=\"_ _15\"> </span>deterioration <span class=\"_ _15\"> </span>method\u201d<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>richiede <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>classificazione <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>tre <span class=\"_ _15\"> </span>stage <span class=\"_ _15\"> </span>degli <span class=\"_ _15\"> </span>strumenti finanziari <span class=\"_ _4\"></span>inclusi <span class=\"_ _4\"></span>nel <span class=\"_ _17\"></span>pe<span class=\"_ _1\"></span>rimetro <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>applicazione <span class=\"_ _4\"></span>dell\u2019IFRS<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>9. <span class=\"_ _4\"></span>I <span class=\"_ _4\"></span>tre <span class=\"_ _17\"></span>stage<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>riflettono <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>vello <span class=\"_ _4\"></span>di deterioramento <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_ _19\"> </span>quali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>credito <span class=\"_ _19\"> </span>dal <span class=\"_ _19\"> </span>mo<span class=\"_ _1\"></span>mento <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>cui <span class=\"_ _19\"> </span>lo <span class=\"_ _19\"> </span>strumento <span class=\"_ _15\"> </span>f<span class=\"_ _7\"></span>inanziario <span class=\"_ _19\"> </span>\u00e8<span class=\"_ _1\"></span> acquisito e compo<span class=\"_ _1\"></span>rtano una di<span class=\"_ _1\"></span>fferente modal<span class=\"_ _1\"></span>it\u00e0 di calcol<span class=\"_ _1\"></span>o dell\u2019EC<span class=\"_ _1\"></span>L;<span class=\"_ _7\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _25\"> </span></span>ll <span class=\"_ _7\"></span>\u201cSimplified <span class=\"_ _7\"></span>approach\u201d<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>prevede, per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>crediti commerciali, contract <span class=\"_ _7\"></span>asset <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>crediti derivanti da <span class=\"_ _4\"></span>contr<span class=\"_ _7\"></span>atti <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>lea<span class=\"_ _1\"></span>sing, <span class=\"_ _4\"></span>l\u2019adozione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>alcune <span class=\"_ _4\"></span>semplificazioni, <span class=\"_ _4\"></span>al <span class=\"_ _17\"></span>fine <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>evitare <span class=\"_ _17\"></span>che <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>entit\u00e0<span class=\"_ _1\"></span> siano <span class=\"_ _17\"></span>costrette <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>onitorare <span class=\"_ _17\"></span>i <span class=\"_ _17\"></span>cambiamenti <span class=\"_ _17\"></span>nel <span class=\"_ _17\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>cred<span class=\"_ _7\"></span>ito, <span class=\"_ _17\"></span>cos\u00ec <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>me <span class=\"_ _17\"></span>previsto <span class=\"_ _17\"></span>dal modello <span class=\"_ _3\"></span>generale. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>rilevazione <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>perdita<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>l\u2019approccio <span class=\"_ _3\"></span>semplificato <span class=\"_ _3\"></span>deve <span class=\"_ _1\"></span>esse<span class=\"_ _1\"></span>re lifetime, <span class=\"_ _16\"></span>pertanto <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stage <span class=\"_ _3\"></span>allocation. <span class=\"_ _16\"></span>Per <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>tipologia, <span class=\"_ _3\"></span>pertanto, <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>cr<span class=\"_ _7\"></span>edi<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>sono suddivisi <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>cluster <span class=\"_ _4\"></span>om<span class=\"_ _1\"></span>ogenei<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>con <span class=\"_ _7\"></span>riferimenti <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>quali <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>successivam<span class=\"_ _1\"></span>ente <span class=\"_ _7\"></span>determinati, per <span class=\"_ _17\"></span>ogni<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cluster, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>parametri <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>rife<span class=\"_ _1\"></span>rimento <span class=\"_ _4\"></span>(PD, <span class=\"_ _4\"></span>LGD, <span class=\"_ _17\"></span>ed <span class=\"_ _4\"></span>EAD) <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>il <span class=\"_ _17\"></span>calc<span class=\"_ _1\"></span>olo <span class=\"_ _4\"></span>delle <span class=\"_ _17\"></span>l<span class=\"_ _1\"></span>ifetime expected credit losse<span class=\"_ _1\"></span>s util<span class=\"_ _1\"></span>izzando le informazioni <span class=\"_ _1\"></span>disponibi<span class=\"_ _1\"></span>li. Nei <span class=\"_ _16\"></span>casi <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>cui <span class=\"_ _3\"></span>trova <span class=\"_ _3\"></span>applicazione <span class=\"_ _16\"></span>il <span class=\"_ _3\"></span>General <span class=\"_ _3\"></span>Deterioration <span class=\"_ _16\"></span>Method, <span class=\"_ _16\"></span>come <span class=\"_ _16\"></span>anticipato, <span class=\"_ _3\"></span>gli <span class=\"_ _16\"></span>strumenti<span class=\"_ _1\"></span> finanziari sono <span class=\"_ _3\"></span>classificati in <span class=\"_ _1\"></span>tre s<span class=\"_ _1\"></span>tage in <span class=\"_ _1\"></span>funzione <span class=\"_ _1\"></span>del de<span class=\"_ _1\"></span>terioramento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>qualit\u00e0 <span class=\"_ _1\"></span>creditizia <span class=\"_ _1\"></span>tra la data della ril<span class=\"_ _1\"></span>evazione inizi<span class=\"_ _1\"></span>ale e quella di valutaz<span class=\"_ _1\"></span>i<span class=\"ls2\">one:</span> \u2022<span class=\"ff1\"> <span class=\"_ _36\"> </span>Stage <span class=\"_ _13\"> </span>1: <span class=\"_ _15\"> </span>comprende<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tutte <span class=\"_ _13\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>esame <span class=\"_ _13\"> </span>al <span class=\"_ _15\"> </span>momento <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>loro <span class=\"_ _15\"> </span>prim<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </span>rilevazione <span class=\"_ _1\"></span>(Data di ril<span class=\"_ _1\"></span>evazion<span class=\"_ _1\"></span>e inizi<span class=\"_ _1\"></span>ale) a prescind<span class=\"_ _1\"></span>ere da para<span class=\"_ _1\"></span>menti qu<span class=\"_ _1\"></span>alitativi (es.<span class=\"_ _1\"></span>: rating)<span class=\"_ _1\"></span> e <span class=\"_ _7\"></span>ad <span class=\"_ _7\"></span>eccezione <span class=\"_ _7\"></span>di situazioni con <span class=\"_ _4\"></span>evidenze<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>oggetti<span class=\"_ _1\"></span>ve <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>impairmen<span class=\"_ _1\"></span>t. <span class=\"_ _7\"></span>Permangono <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>stage<span class=\"_ _1\"></span> 1, <span class=\"_ _4\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fase <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>successiva, <span class=\"_ _7\"></span>tutti <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>strumenti <span class=\"_ _7\"></span>finanziari <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>non <span class=\"_ _7\"></span>hanno <span class=\"_ _7\"></span>avuto <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>n aumento <span class=\"_ _4\"></span>significativo <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>credito <span class=\"_ _17\"></span>rispetto <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>rilevazione <span class=\"_ _4\"></span>iniziale <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>che abbiano <span class=\"_ _16\"></span>un <span class=\"_ _3\"></span>basso <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>credito <span class=\"_ _16\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _16\"></span>di <span class=\"_ _16\"></span>riferimento. <span class=\"_ _16\"></span>Per <span class=\"_ _3\"></span>tali <span class=\"_ _16\"></span>attivit\u00e0 <span class=\"_ _16\"></span>sono <span class=\"_ _16\"></span>riconosciute le <span class=\"_ _17\"></span>perdite <span class=\"_ _17\"></span>su <span class=\"_ _17\"></span>cr<span class=\"_ _7\"></span>editi <span class=\"_ _17\"></span>attese <span class=\"_ _17\"></span>nei <span class=\"_ _17\"></span>prossimi <span class=\"_ _17\"></span>12 <span class=\"_ _17\"></span>mesi <span class=\"_ _17\"></span>(12<span class=\"_ _7\"></span>-month <span class=\"_ _17\"></span>ECL) <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>rappresentano <span class=\"_ _17\"></span>le<span class=\"_ _1\"></span> perdite <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>ttese <span class=\"_ _13\"></span>in <span class=\"_ _17\"></span>considerazione <span class=\"_ _17\"></span>della <span class=\"_ _13\"></span>possibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>verifichi<span class=\"_ _1\"></span>no <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span>venti <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>default <span class=\"_ _13\"></span>ne<span class=\"_ _1\"></span>i<span class=\"_ _3d\"> </span> prossimi 12<span class=\"_ _1\"></span> mesi.<span class=\"_ _1\"></span> Gli<span class=\"_ _1\"></span> interessi<span class=\"_ _1\"></span> degli <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>ti fina<span class=\"_ _1\"></span>nziari co<span class=\"_ _1\"></span>mpresi i<span class=\"_ _1\"></span>n stage<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>1 sono <span class=\"_ _1\"></span>calcolat<span class=\"_ _1\"></span>i sul valore contabil<span class=\"_ _1\"></span>e al lordo dell<span class=\"_ _1\"></span>e eventuali svalutazi<span class=\"_ _1\"></span>oni sull\u2019<span class=\"_ _1\"></span>asset;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _36\"> </span>Stage 2: <span class=\"_ _7\"></span>comprende<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>gli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>stru<span class=\"_ _1\"></span>menti finanziari che <span class=\"_ _7\"></span>hanno avuto un aumento significativo del </span>rischio <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>credito <span class=\"_ _17\"></span>rispetto <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>Data <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>rilevazi<span class=\"_ _1\"></span>one <span class=\"_ _13\"></span>ini<span class=\"_ _1\"></span>ziale, <span class=\"_ _13\"></span>ma <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>non <span class=\"_ _17\"></span>hanno <span class=\"_ _13\"></span>evidenze<span class=\"_ _1\"></span> oggettive <span class=\"_ _7\"></span>di impairment. <span class=\"_ _7\"></span>Per <span class=\"_ _7\"></span>tali <span class=\"_ _7\"></span>attivit\u00e0 sono <span class=\"_ _7\"></span>riconosciute <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>perdite <span class=\"_ _4\"></span>su crediti <span class=\"_ _7\"></span>attese<span class=\"_ _1\"></span> derivanti <span class=\"_ _19\"> </span>da <span class=\"_ _15\"> </span>tutti <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>possi<span class=\"_ _1\"></span>bili <span class=\"_ _15\"> </span>eventi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>default <span class=\"_ _19\"> </span>lun<span class=\"_ _1\"></span>go <span class=\"_ _19\"> </span>l\u2019i<span class=\"_ _1\"></span>ntera <span class=\"_ _19\"> </span>vita <span class=\"_ _19\"> </span>a<span class=\"_ _1\"></span>ttesa <span class=\"_ _19\"> </span>d<span class=\"_ _1\"></span>ello <span class=\"_ _19\"> </span>strumen<span class=\"_ _1\"></span>to finanziario (Lifeti<span class=\"_ _1\"></span>me ECL<span class=\"_ _1\"></span>). Gli interessi<span class=\"_ _1\"></span> degli stru<span class=\"_ _1\"></span>menti finanziari co<span class=\"_ _1\"></span>mpresi in s<span class=\"_ _1\"></span>tage 2 sono<span class=\"_ _1\"></span> calcolati sul valore<span class=\"_ _1\"></span> contabile al<span class=\"_ _1\"></span> lordo delle event<span class=\"ff9\">uali<span class=\"_ _1\"></span> svalutazioni sull\u2019<span class=\"_ _1\"></span>asset;<span class=\"ff1\"> </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _30\"> </span>Stage 3<span class=\"_ _1\"></span>: comp<span class=\"_ _1\"></span>rende le<span class=\"_ _1\"></span> atti<span class=\"_ _1\"></span>vit\u00e0 finanzi<span class=\"_ _1\"></span>arie che<span class=\"_ _1\"></span> han<span class=\"_ _1\"></span>no evidenze <span class=\"_ _1\"></span>oggettive<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>impairmen<span class=\"_ _1\"></span>t alla<span class=\"_ _1\"></span> </span>Data <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>valutazione. <span class=\"_ _17\"></span>Per <span class=\"_ _13\"></span>tali <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0, <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ricono<span class=\"_ _1\"></span>sciute <span class=\"_ _17\"></span>solo <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>rdite <span class=\"_ _13\"></span>su<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>crediti<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attes<span class=\"_ _1\"></span>e derivanti da tu<span class=\"_ _1\"></span>tti i possibili<span class=\"_ _1\"></span> eventi di default lungo l<span class=\"_ _1\"></span>\u2019intera vita<span class=\"_ _1\"></span> at<span class=\"ff1\">tesa dello strumento.<span class=\"_ _3d\"> </span></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "Disponibilit\u00e0 liquide e mezzi equivalenti Le <span class=\"_ _21\"> </span>disponibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _21\"> </span>liqui<span class=\"_ _1\"></span>de <span class=\"_ _21\"> </span>e <span class=\"_ _21\"> </span>mezzi <span class=\"_ _21\"> </span>equivalenti<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>sono <span class=\"_ _21\"> </span>contabil<span class=\"_ _1\"></span>izzati <span class=\"_ _21\"> </span>al <span class=\"_ _21\"> </span><span class=\"ff8\">fair <span class=\"_ _21\"> </span>value</span> <span class=\"_ _21\"> </span><span class=\"ls1e\">e </span>comprendono  i <span class=\"_ _5\"> </span>depositi <span class=\"_ _5\"> </span>bancari <span class=\"_ _5\"> </span>ed <span class=\"_ _5\"> </span>il <span class=\"_ _5\"> </span>denaro <span class=\"_ _5\"> </span>in  cassa<span class=\"_ _7\"></span> <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>altri  valori <span class=\"_ _5\"> </span>equivalenti <span class=\"_ _5\"> </span>nonch\u00e9 investimenti  con <span class=\"_ _5\"> </span>scadenze  entro  t<span class=\"_ _7\"></span>re  mesi <span class=\"_ _5\"> </span>dalla  dat<span class=\"_ _7\"></span>a  di <span class=\"_ _5\"> </span>acquisto, <span class=\"_ _9\"> </span>os<span class=\"_ _1\"></span>sia  quei <span class=\"_ _5\"> </span>valori <span class=\"_ _5\"> </span>che possiedono <span class=\"_ _15\"> </span>i <span class=\"_ _19\"> </span>requisiti <span class=\"_ _19\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _15\"> </span>disponibilit\u00e0 <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>vista <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>a <span class=\"_ _15\"> </span>brevissimo <span class=\"_ _19\"> </span>te<span class=\"_ _1\"></span>rmine, <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>buon <span class=\"_ _15\"> </span>esito <span class=\"_ _19\"> </span>e<span class=\"_ _1\"></span> dell\u2019assenza<span class=\"_ _1\"></span> di spese per la riscossi<span class=\"_ _1\"></span>one.<span class=\"ff1\"> </span>Le disponibil<span class=\"_ _1\"></span>it\u00e0 in valuta estera sono <span class=\"_ _1\"></span>valutate al <span class=\"_ _1\"></span>tasso di cambi<span class=\"_ _1\"></span>o di fine anno<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "Livelli gerarchici di valutazione del <span class=\"ffb\">fair value</span> In <span class=\"_ _13\"></span>relazione <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>rilevate <span class=\"_ _13\"></span>nella <span class=\"_ _13\"></span>Situazione <span class=\"_ _13\"></span>P<span class=\"_ _1\"></span>atrimoniale-<span class=\"_ _3d\"> </span>Finanziaria <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _4\"></span>value<span class=\"ff9\">, <span class=\"_ _4\"></span>l\u2019IFR<span class=\"_ _1\"></span>S <span class=\"_ _4\"></span>13 <span class=\"_ _4\"></span>richiede <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>tali <span class=\"_ _4\"></span>valori <span class=\"_ _4\"></span>siano <span class=\"_ _4\"></span>classificati <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una </span></span>gerarchia di <span class=\"_ _7\"></span>livell<span class=\"_ _1\"></span>i che r<span class=\"_ _7\"></span>ifletta la significativit\u00e0 degli <span class=\"_ _7\"></span>input utilizzati nella<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>determinazion<span class=\"_ _1\"></span>e del <span class=\"_ _4\"></span><span class=\"ff8\">fai<span class=\"_ _1\"></span>r </span>value<span class=\"ff1 ls6\">. <span class=\"ls0\">Si disting<span class=\"_ _1\"></span>uono i se<span class=\"_ _1\"></span>guenti livell<span class=\"_ _1\"></span>i: </span></span>\u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"fs7\">Livello 1: determinazione del <span class=\"ff8\">fair value</span> in base a prezzi quota<span class=\"_ _1\"></span>ti in mercati attivi per le<span class=\"_ _1\"></span> </span></span>attivit\u00e0 o<span class=\"_ _1\"></span> per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>passivit\u00e0<span class=\"_ _1\"></span> ide<span class=\"_ _1\"></span>ntiche a<span class=\"_ _1\"></span> cui <span class=\"_ _1\"></span>l\u2019entit\u00e0<span class=\"_ _1\"></span> pu\u00f2 <span class=\"_ _1\"></span>accedere<span class=\"_ _1\"></span> all<span class=\"_ _1\"></span>a data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valutazione;<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"fs7\">Livello 2: <span class=\"_ _1\"></span>determinazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>del<span class=\"ff8\"> fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span><span class=\"ff1\">in <span class=\"_ _1\"></span>base<span class=\"_ _1\"></span> a <span class=\"_ _3\"></span>input diversi <span class=\"_ _1\"></span>da p<span class=\"_ _1\"></span>rezzi <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>inclus<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> </span></span></span></span>nel <span class=\"_ _1\"></span>\u201cLivell<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>1\u201d <span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>osservabil<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>direttamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>(prezzi) <span class=\"_ _3\"></span>o indi<span class=\"_ _1\"></span>rettamen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>(derivati<span class=\"_ _1\"></span> dai prezzi) per le at<span class=\"_ _1\"></span>tivit\u00e0 o per le passi<span class=\"_ _1\"></span>vit\u00e0; \u2022<span class=\"ff1\"> <span class=\"_ _26\"> </span><span class=\"fs7\">Livello 3: <span class=\"_ _1\"></span>determinazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>del <span class=\"ff8\">fair <span class=\"_ _1\"></span>value<span class=\"ff1\"> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>odelli <span class=\"_ _3\"></span>di valutazione <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>input <span class=\"_ _1\"></span>non </span></span></span></span>sono osservabil<span class=\"_ _1\"></span>i per le attivi<span class=\"_ _1\"></span>t\u00e0 o per le passivit\u00e0<span class=\"_ _1\"></span>. Per l\u2019identificazi<span class=\"_ _1\"></span>one del livell<span class=\"_ _1\"></span>o gerarchico di valuta<span class=\"_ _1\"></span>zione del <span class=\"ff8\">fair value,<span class=\"ff1\"> si <span class=\"_ _1\"></span>rinvia alla Nota n<span class=\"_ _1\"></span>. 29.<span class=\"_ _3d\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "Patrimonio Netto Azioni proprie Il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>sostenuto <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _16\"></span>di <span class=\"_ _1\"></span>azioni<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>proprie <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>iscrit<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>diretta <span class=\"_ _3\"></span>riduzione <span class=\"_ _16\"></span>del <span class=\"_ _1\"></span>Patrimo<span class=\"_ _1\"></span>nio Netto. Util<span class=\"_ _1\"></span>i o perdi<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>rivanti dal<span class=\"_ _1\"></span>le eventuali<span class=\"_ _1\"></span> vendi<span class=\"_ _1\"></span>te successive<span class=\"_ _1\"></span> sono <span class=\"_ _1\"></span>rilevati co<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>movimenti<span class=\"_ _1\"></span> di Patrimonio<span class=\"_ _1\"></span> Netto. Costi di aumento del capitale sociale I <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>sostenuti <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quotazione <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>Borsa <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Capogruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore <span class=\"_ _3\"></span>SpA, <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>netto del <span class=\"_ _17\"></span>relativo <span class=\"_ _4\"></span>effetto <span class=\"_ _17\"></span>fiscale, <span class=\"_ _17\"></span>sono <span class=\"_ _4\"></span>stati <span class=\"_ _17\"></span>iscritti <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>riduzione <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Patrimonio<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Netto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>un\u2019apposita<span class=\"_ _1\"></span> riserva negativa.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "Patrimonio Netto Azioni proprie Il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>sostenuto <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019acqui<span class=\"_ _1\"></span>sizione <span class=\"_ _16\"></span>di <span class=\"_ _1\"></span>azioni<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>proprie <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1\"></span>iscrit<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>diretta <span class=\"_ _3\"></span>riduzione <span class=\"_ _16\"></span>del <span class=\"_ _1\"></span>Patrimo<span class=\"_ _1\"></span>nio Netto. Util<span class=\"_ _1\"></span>i o perdi<span class=\"_ _1\"></span>te de<span class=\"_ _1\"></span>rivanti dal<span class=\"_ _1\"></span>le eventuali<span class=\"_ _1\"></span> vendi<span class=\"_ _1\"></span>te successive<span class=\"_ _1\"></span> sono <span class=\"_ _1\"></span>rilevati co<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>movimenti<span class=\"_ _1\"></span> di Patrimonio<span class=\"_ _1\"></span> Netto. Costi di aumento del capitale sociale I <span class=\"_ _1\"></span>cos<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>sostenuti <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>quotazione <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>Borsa <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Capogruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore <span class=\"_ _3\"></span>SpA, <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>netto del <span class=\"_ _17\"></span>relativo <span class=\"_ _4\"></span>effetto <span class=\"_ _17\"></span>fiscale, <span class=\"_ _17\"></span>sono <span class=\"_ _4\"></span>stati <span class=\"_ _17\"></span>iscritti <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _17\"></span>riduzione <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Patrimonio<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Netto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>un\u2019apposita<span class=\"_ _1\"></span> riserva negativa.<span class=\"_ _3d\"> </span>PATRIMONIO N<span class=\"_ _1\"></span>ETTO E<span class=\"_ _1\"></span> PASSIVIT\u00c0  12.<span class=\"ls0\"> <span class=\"_ _1\"></span>Patrimonio<span class=\"_ _1\"></span> Netto </span>Riconcilazione<span class=\"_ _1\"></span> dei movimenti<span class=\"_ _1\"></span> di capitale e <span class=\"_ _1\"></span>riserve  <span class=\"_ _38\"> </span>Le <span class=\"_ _7\"></span>movimentazioni <span class=\"_ _7\"></span>intervenute <span class=\"_ _7\"></span>nei <span class=\"_ _7\"></span>conti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Patrimonio <span class=\"_ _7\"></span>netto <span class=\"_ _7\"></span>consolidato <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>dicembre 2024<span class=\"ls0\"> </span>e 2023<span class=\"ls0\"> sono evidenzi<span class=\"_ _1\"></span>ate nei prospetti di bi<span class=\"_ _1\"></span>lancio. </span>Capitale sociale<span class=\"_ _1\"></span>  <span class=\"_ _38\"> </span>Il <span class=\"_ _4\"></span>capitale <span class=\"_ _7\"></span>sociale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>1<span class=\"_ _1\"></span>25 <span class=\"_ _4\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro, <span class=\"_ _4\"></span>costitui<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>n. <span class=\"_ _4\"></span>125.000<span class=\"_ _1\"></span>.000 <span class=\"_ _4\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>ordinarie<span class=\"_ _1\"></span> del valore nomina<span class=\"_ _1\"></span>le di Euro 1 cadau<span class=\"_ _1\"></span>na.   <span class=\"_ _38\"> </span>Tutte le <span class=\"_ _7\"></span>azioni ordinarie<span class=\"_ _1\"></span> emesse <span class=\"_ _7\"></span>sono interament<span class=\"_ _1\"></span>e versate. Non <span class=\"_ _7\"></span>esistono azioni gravate da <span class=\"_ _13\"></span>vincoli <span class=\"_ _13\"></span>o <span class=\"_ _13\"></span>restrizioni <span class=\"_ _13\"></span>nell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>distribuzione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>dividendi. <span class=\"_ _13\"> </span>Al <span class=\"_ _15\"> </span>31 <span class=\"_ _13\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _13\"></span>2024 <span class=\"_ _13\"></span>la <span class=\"_ _13\"> </span>Caltagirone Editore SpA <span class=\"_ _1\"></span>ha in <span class=\"_ _1\"></span>portafo<span class=\"_ _1\"></span>glio <span class=\"_ _1\"></span>n. 18.209.738 azi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>proprie pari<span class=\"_ _1\"></span> al 14,<span class=\"ls2\">57<span class=\"_ _1\"></span><span class=\"ls0\">% del<span class=\"_ _1\"></span> capitale soci<span class=\"_ _1\"></span>ale <span class=\"ls1\">il </span></span></span>cui <span class=\"_ _1\"></span>valore, pa<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>a 23<span class=\"_ _1\"></span><span class=\"ls6\">,6<span class=\"ls0\"> <span class=\"_ _3\"></span>milioni di<span class=\"_ _1\"></span> Euro, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>iscritt<span class=\"_ _1\"></span>o a <span class=\"_ _3\"></span>riduzione del <span class=\"_ _3\"></span>patrimonio <span class=\"_ _1\"></span>netto ed<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _3\"></span>stata </span></span>costituita specifica<span class=\"_ _1\"></span> riserv<span class=\"_ _1\"></span>a vincolata. Riserve <table class=\"s w260 h182\" id=\"_baf79f47-7512-40bd-a5e2-5240e9d499cb\"><tr><td></td><td class=\"c x21d y1184 w10e hf5\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x228 y1184 w10f hf5\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y1185 w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Capitale Sociale<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y1185 w110 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">125.000 </div></td><td class=\"c x228 y1185 w111 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">125.000 </div></td></tr><tr><td class=\"c x1ac y1186 w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Costi di emissione <span class=\"_ _1\"></span>capitale soc<span class=\"_ _1\"></span>iale </div></td><td class=\"c x21d y1186 w110 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(18.865) </div></td><td class=\"c x228 y1186 w111 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(18.865) </div></td></tr><tr><td class=\"c x1ac y1187 w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Sovra<span class=\"_ _1\"></span>pprezzo azioni </div></td><td class=\"c x21d y1187 w110 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">459.126 </div></td><td class=\"c x228 y1187 w111 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">459.126 </div></td></tr><tr><td class=\"c x1ac y1188 w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva legale<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y1188 w110 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">25.000 </div></td><td class=\"c x228 y1188 w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">25.000 </div></td></tr><tr><td class=\"c x1ac y1189 w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azioni proprie </div></td><td class=\"c x21d y1189 w110 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(23.641) </div></td><td class=\"c x228 y1189 w111 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(23.641) </div></td></tr><tr><td class=\"c x1ac y118a w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva acqui<span class=\"_ _1\"></span>sto azioni prop<span class=\"_ _1\"></span>rie </div></td><td class=\"c x21d y118a w110 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">23.641 </div></td><td class=\"c x228 y118a w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">23.641 </div></td></tr><tr><td class=\"c x1ac y118b w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y118b w110 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">126.010 </div></td><td class=\"c x228 y118b w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">41.836 </div></td></tr><tr><td class=\"c x1ac y118c w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva TFR IA<span class=\"_ _1\"></span>S 19 </div></td><td class=\"c x21d y118c w110 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(2.069) </div></td><td class=\"c x228 y118c w111 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(2.086) </div></td></tr><tr><td class=\"c x1ac y118d w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre Riserve FT<span class=\"_ _1\"></span>A </div></td><td class=\"c x21d y118d w110 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.208 </div></td><td class=\"c x228 y118d w111 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.209 </div></td></tr><tr><td class=\"c x1ac y118e w10d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risultati netti po<span class=\"_ _1\"></span>rtati a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x21d y118e w110 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(213.831) </div></td><td class=\"c x228 y118e w111 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(229.077) </div></td></tr><tr><td class=\"c x1ac y118f w10d hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risultato del per<span class=\"_ _1\"></span>iodo </div></td><td class=\"c x21d y118f w110 hee\"><div class=\"t m0 xdf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.191 </div></td><td class=\"c x228 y118f w111 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.231 </div></td></tr><tr><td class=\"c x1ac y1190 w10d hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale P.Netto<span class=\"_ _1\"></span> </div></td><td class=\"c x21d y1190 w10e hdf\"><div class=\"t m0 x6d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">526.769 </div></td><td class=\"c x228 y1190 w10f hdf\"><div class=\"t m0 x6d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">435.373 </div></td></tr></table> <span class=\"_ _38\"> </span>La <span class=\"_ _17\"></span>riserva<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value <span class=\"_ _17\"></span></span>(pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>maggiori <span class=\"_ _4\"></span>dettagli <span class=\"_ _17\"></span>si <span class=\"_ _4\"></span>rinvia <span class=\"_ _4\"></span>alla <span class=\"_ _17\"></span>Nota <span class=\"_ _17\"></span>n. <span class=\"_ _17\"></span>4)<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>positiva <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span><span class=\"ls2\">126</span> milioni <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Euro<span class=\"ff9\">, <span class=\"_ _7\"></span>include <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>variazione <span class=\"_ _7\"></span>netta <span class=\"_ _7\"></span>dell\u2019esercizio,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ff1\">positiva<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>84<span class=\"_ _1\"></span>,2 <span class=\"_ _7\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>Euro, <span class=\"_ _7\"></span>per<span class=\"_ _1\"></span> </span></span>adeguare al valo<span class=\"_ _1\"></span>re di mercato gli i<span class=\"_ _1\"></span>nvestimenti in s<span class=\"_ _1\"></span>trumenti rappresen<span class=\"_ _1\"></span>tativi di<span class=\"_ _1\"></span> capitale. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "Benefici per i dipendenti La <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>r<span class=\"_ _7\"></span>elativa <span class=\"_ _4\"></span>ai <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>enefici <span class=\"_ _4\"></span>riconosciuti <span class=\"_ _4\"></span>ai <span class=\"_ _17\"></span>dipe<span class=\"_ _1\"></span>ndenti <span class=\"_ _4\"></span>ed <span class=\"_ _17\"></span>erogati <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>coincidenza <span class=\"_ _4\"></span>o successivamente <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>cessazion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>del <span class=\"_ _13\"> </span>rapporto <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>lavoro <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>relativa <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>programmi <span class=\"_ _13\"></span>a <span class=\"_ _15\"> </span>bene<span class=\"_ _1\"></span>fici definiti (TFR), al netto <span class=\"_ _7\"></span>del<span class=\"_ _1\"></span>le eventuali attivit\u00e0 <span class=\"_ _7\"></span>al servizio del piano, \u00e8 det<span class=\"_ _7\"></span>erminata sulla base <span class=\"_ _7\"></span>di ipotesi attua<span class=\"_ _1\"></span>riali stimand<span class=\"_ _1\"></span>o l\u2019am<span class=\"_ _1\"></span>montare dei bene<span class=\"_ _1\"></span>fici<span class=\"_ _1\"></span> futuri che i<span class=\"_ _1\"></span> dipendenti <span class=\"_ _3\"></span>hanno maturato alla data di riferimento. La passivi<span class=\"_ _1\"></span>t\u00e0 \u00e8 rilevata per competenza<span class=\"_ _1\"></span> lungo il periodo di maturazione del diritto.  Relativamente<span class=\"_ _1\"></span>  al <span class=\"_ _19\"> </span>Trattamento  di<span class=\"_ _1\"></span>  Fine<span class=\"_ _1\"></span>  Rappo<span class=\"_ _1\"></span>rto, <span class=\"_ _18\"> </span>in  segui<span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>o  al<span class=\"_ _1\"></span>le <span class=\"_ _19\"> </span>m<span class=\"_ _7\"></span>odifi<span class=\"_ _1\"></span>che  appo<span class=\"_ _1\"></span>rtate  all<span class=\"_ _1\"></span>a disciplina<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>dalla <span class=\"_ _7\"></span>Legge <span class=\"_ _7\"></span>27 <span class=\"_ _7\"></span>dicembre <span class=\"_ _7\"></span>2006, <span class=\"_ _7\"></span>n. <span class=\"_ _4\"></span>296 e <span class=\"_ _4\"></span>successi<span class=\"_ _1\"></span>vi <span class=\"_ _7\"></span>Decreti <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>Regolamenti attuativi (\u2018Riforma Previdenzi<span class=\"_ _1\"></span>ale\u2019) emanati<span class=\"_ _1\"></span> nei primi mesi<span class=\"_ _1\"></span> del 2007, si<span class=\"_ _1\"></span> segnala che:<span class=\"ff1\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _37\"> </span>il <span class=\"_ _7\"></span>TFR <span class=\"_ _4\"></span>maturato <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>cembre <span class=\"_ _7\"></span>2006 <span class=\"_ _4\"></span>continua <span class=\"_ _7\"></span>ad <span class=\"_ _7\"></span>essere <span class=\"_ _4\"></span>considera<span class=\"_ _1\"></span>to <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>piano <span class=\"_ _4\"></span>a </span>benefici definiti.<span class=\"_ _1\"></span>  \u2022<span class=\"ff1\"> <span class=\"_ _37\"> </span>il <span class=\"_ _13\"></span>TFR <span class=\"_ _15\"> </span>maturato <span class=\"_ _13\"> </span>a <span class=\"_ _15\"> </span>partire <span class=\"_ _13\"> </span>dal <span class=\"_ _15\"> </span>1\u00b0 <span class=\"_ _15\"> </span>gennaio <span class=\"_ _15\"> </span>2007, <span class=\"_ _13\"></span>per <span class=\"_ _15\"> </span>le <span class=\"_ _13\"> </span>aziende <span class=\"_ _15\"> </span>italiane <span class=\"_ _13\"></span>con <span class=\"_ _15\"> </span>un </span>numero di <span class=\"_ _1\"></span>dipendenti <span class=\"_ _1\"></span>superiore <span class=\"_ _1\"></span>a 50 <span class=\"_ _1\"></span>unit\u00e0, \u00e8 <span class=\"_ _1\"></span>consi<span class=\"_ _1\"></span>derato un <span class=\"_ _1\"></span>piano a <span class=\"_ _1\"></span>contribu<span class=\"_ _1\"></span>zione definita. La <span class=\"_ _17\"></span>determinazione<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valore <span class=\"_ _17\"></span>attuale <span class=\"_ _17\"></span>degli <span class=\"_ _17\"></span>impegni <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>effettuata <span class=\"_ _17\"></span>da <span class=\"_ _17\"></span>attua<span class=\"_ _1\"></span>ri esterni con il \u201cme<span class=\"_ _1\"></span>todo dell<span class=\"_ _1\"></span>a proiezione unitaria del<span class=\"_ _1\"></span> credito\u201d (<span class=\"ff8\">Projected Uni<span class=\"_ _1\"></span>t Credi<span class=\"_ _1\"></span>t Method<span class=\"ff1 lsa\">).<span class=\"ls0\"> </span></span></span>Con <span class=\"_ _9\"> </span>tale <span class=\"_ _9\"> </span>metodo, <span class=\"_ _a\"> </span>la <span class=\"_ _9\"> </span>passivit\u00e0 <span class=\"_ _9\"> </span>\u00e8 <span class=\"_ _a\"> </span>proiettata <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>futuro <span class=\"_ _9\"> </span>per <span class=\"_ _a\"> </span>determinare <span class=\"_ _9\"> </span>il <span class=\"_ _9\"> </span>probabile ammontare <span class=\"_ _3\"></span>da pagare <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>momento <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>risoluzione <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>rapporto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>lavoro e<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>\u00e8 poi <span class=\"_ _3\"></span>attualizzata per <span class=\"_ _1\"></span>tener <span class=\"_ _3\"></span>conto de<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>tempo che <span class=\"_ _3\"></span>trascorrer\u00e0 <span class=\"_ _3\"></span>prima d<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _1\"></span>effettivo <span class=\"_ _1\"></span>pagamento<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>cal<span class=\"_ _7\"></span><span class=\"ff1\">colo <span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>iene <span class=\"_ _3\"></span>conto </span>del <span class=\"_ _7\"></span>TFR <span class=\"_ _7\"></span>maturato <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>prestazioni di <span class=\"_ _7\"></span>lavoro <span class=\"_ _7\"></span>gi\u00e0 <span class=\"_ _7\"></span>effettuate <span class=\"_ _7\"></span>ed <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>basato <span class=\"_ _7\"></span>su <span class=\"_ _7\"></span>ipotesi <span class=\"_ _7\"></span>attuariali che riguardano <span class=\"_ _7\"></span>principalment<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>tasso<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>inte<span class=\"_ _1\"></span>resse, <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>riflette <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>endimen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>m<span class=\"_ _7\"></span>ercato<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>titoli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di<span class=\"_ _3d\"> </span>aziende <span class=\"_ _7\"></span>primarie <span class=\"_ _7\"></span>con <span class=\"_ _4\"></span>scadenza <span class=\"_ _7\"></span>coerente <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>quella <span class=\"_ _7\"></span>att<span class=\"_ _7\"></span>esa <span class=\"_ _7\"></span>dell\u2019obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span><span class=\"ff8\">turnover<span class=\"_ _1\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>dei </span></span>dipendenti. Per le quote di TFR destinate<span class=\"_ _1\"></span> alla previdenza integrativa<span class=\"_ _1\"></span> ovvero al fondo INPS<span class=\"_ _1\"></span> a partire dalla <span class=\"_ _7\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>opzion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>esercitata <span class=\"_ _7\"></span>dal <span class=\"_ _4\"></span>dipend<span class=\"_ _1\"></span>ente, <span class=\"_ _4\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>non <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _7\"></span>debitore <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>quote <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>TFR maturate <span class=\"_ _13\"></span>dopo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2006<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>rtanto <span class=\"_ _17\"></span>nel <span class=\"_ _13\"></span>calcolo <span class=\"_ _13\"></span>attuarial<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>TFR <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>escl<span class=\"_ _1\"></span>usa <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> componente rela<span class=\"_ _1\"></span>tiva alla di<span class=\"_ _1\"></span>namica salariale futura<span class=\"_ _1\"></span>. Gli utili <span class=\"_ _7\"></span>e le <span class=\"_ _7\"></span>perdi<span class=\"_ _1\"></span>te attuariali, definiti <span class=\"_ _7\"></span>quale differenza tra il valore <span class=\"_ _7\"></span>di bilancio <span class=\"_ _7\"></span>della passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>ed<span class=\"_ _1\"></span> il <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>attuale <span class=\"_ _4\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>impegni <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>periodo, <span class=\"_ _4\"></span>dovut<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>modifi<span class=\"_ _1\"></span>carsi <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>parametri<span class=\"_ _1\"></span> attuariali <span class=\"_ _16\"></span>utilizzati <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>precedenza, <span class=\"_ _16\"></span>sono <span class=\"_ _3\"></span>imputati <span class=\"_ _3\"></span>direttamente <span class=\"_ _16\"></span>a <span class=\"_ _3\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _16\"></span>Complessivo.  La <span class=\"_ _4\"></span>componente<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>finanziari<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>invece <span class=\"_ _4\"></span>isc<span class=\"_ _1\"></span>ritta <span class=\"_ _4\"></span>nel <span class=\"_ _7\"></span>Conto <span class=\"_ _4\"></span>Economico <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>voce <span class=\"_ _7\"></span>proventi ed oneri finanziari.<span class=\"_ _1\"></span> Fondi  I <span class=\"_ _7\"></span>Fondi <span class=\"_ _7\"></span>riguardano <span class=\"_ _7\"></span>costi e <span class=\"_ _7\"></span>oneri <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>natura <span class=\"_ _7\"></span>determinata e <span class=\"_ _4\"></span>di esistenza <span class=\"_ _7\"></span>certa <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>probabile che <span class=\"_ _18\"> </span>alla <span class=\"_ _19\"> </span>data  di <span class=\"_ _19\"> </span>chiusura <span class=\"_ _19\"> </span>del  periodo <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>indeterminati <span class=\"_ _18\"> </span>nell\u2019ammon<span class=\"_ _1\"></span>tare <span class=\"_ _19\"> </span>o  nella <span class=\"_ _19\"> </span>data  di<span class=\"_ _3\"></span> sopravvenienza. Gli <span class=\"_ _15\"> </span>accantonamenti<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>ai <span class=\"_ _15\"> </span>fondi <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>rilevati <span class=\"_ _15\"> </span>quando, <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>presenza <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>obbl<span class=\"_ _1\"></span>igazione legale <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>implicita <span class=\"_ _17\"></span>nei <span class=\"_ _4\"></span>confr<span class=\"_ _7\"></span>onti <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>terzi <span class=\"_ _17\"></span>derivan<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>da <span class=\"_ _4\"></span>un <span class=\"_ _17\"></span>evento <span class=\"_ _17\"></span>passato<span class=\"_ _1\"></span>, <span class=\"_ _17\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>probabile <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>per soddisfare <span class=\"_ _13\"> </span>l\u2019ob<span class=\"_ _1\"></span>bligazione <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>render\u00e0 <span class=\"_ _17\"></span>necessario <span class=\"_ _13\"></span>un <span class=\"_ _17\"></span>esborso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>riso<span class=\"_ _1\"></span>rse <span class=\"_ _13\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>amm<span class=\"ff1\">ontare <span class=\"_ _13\"></span>sia<span class=\"_ _1\"></span> </span>stimabile in modo attendi<span class=\"_ _1\"></span>bile. Quando l\u2019effe<span class=\"_ _1\"></span>tto finanziario<span class=\"_ _1\"></span> del tempo \u00e8 signifi<span class=\"_ _1\"></span>cativo e le date di pagamento <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>obbligazion<span class=\"_ _1\"></span>i <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>attendibil<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>stimabili, <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>accantonamento<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>oggetto <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> attualizzazione <span class=\"_ _4\"></span>utilizzando <span class=\"_ _17\"></span>i <span class=\"_ _4\"></span>f<span class=\"_ _7\"></span>lussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _17\"></span>futuri <span class=\"_ _17\"></span>attesi <span class=\"_ _4\"></span>ad <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>tasso <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>sconto <span class=\"_ _17\"></span>al <span class=\"_ _4\"></span>lordo <span class=\"_ _17\"></span>delle<span class=\"_ _1\"></span> imposte <span class=\"_ _4\"></span>che <span class=\"_ _17\"></span>riflet<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>corrente <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>mercato <span class=\"_ _17\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>denaro <span class=\"_ _17\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _4\"></span>al tempo <span class=\"_ _19\"> </span>e, <span class=\"_ _19\"> </span>se<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>appli<span class=\"_ _1\"></span>cabile, <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _19\"> </span>specifico <span class=\"_ _15\"> </span>applicabile <span class=\"_ _15\"> </span>all\u2019obbligazione; <span class=\"_ _19\"> </span>l\u2019incremen<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>della<span class=\"_ _1\"></span> passivit\u00e0 dovuto al <span class=\"_ _1\"></span>trascorrere del<span class=\"_ _1\"></span> tempo \u00e8 ril<span class=\"_ _1\"></span>evato come onere<span class=\"_ _1\"></span> finanziario<span class=\"_ _1\"></span>. In particolare, i fondi <span class=\"_ _7\"></span>afferenti ai piani di ristrutturazione del personale vengono rilevati<span class=\"_ _1\"></span> quando <span class=\"_ _7\"></span>alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>bilancio <span class=\"_ _4\"></span>l\u2019eve<span class=\"_ _1\"></span>nto <span class=\"_ _4\"></span>che <span class=\"_ _7\"></span>origina <span class=\"_ _4\"></span>l\u2019obbl<span class=\"_ _1\"></span>igazione <span class=\"_ _7\"></span>risulta <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>\u00abvinco<span class=\"_ _1\"></span>lante\u00bb <span class=\"_ _7\"></span>in quanto <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Societ\u00e0, mediante <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>formulazione di <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>programma formal<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>per la <span class=\"_ _7\"></span>ristrutturazione,<span class=\"_ _1\"></span> ha generato nei ter<span class=\"_ _1\"></span>zi interessati<span class=\"_ _1\"></span> la valida aspet<span class=\"_ _1\"></span>tativa che l\u2019impre<span class=\"_ _1\"></span>sa realizzer\u00e0 la s<span class=\"_ _1\"></span>tessa.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "Contributi I <span class=\"_ _7\"></span>contributi <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ilevati al <span class=\"_ _4\"></span><span class=\"ff8\">fair <span class=\"_ _7\"></span>value</span> <span class=\"_ _7\"></span>quando <span class=\"_ _7\"></span>vi <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>ragionevole <span class=\"_ _7\"></span>certezza <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>saranno ricevuti <span class=\"_ _19\"> </span>e  che <span class=\"_ _19\"> </span>saranno <span class=\"_ _18\"> </span>soddisfatte <span class=\"_ _19\"> </span>le  condi<span class=\"_ _1\"></span>zioni <span class=\"_ _19\"> </span>previste  p<span class=\"_ _1\"></span>er <span class=\"_ _18\"> </span>l\u2019ottenime<span class=\"_ _1\"></span>nto <span class=\"_ _18\"> </span>degli <span class=\"_ _19\"> </span>stessi. <span class=\"_ _18\"> </span>I contributi ricevuti a <span class=\"_ _7\"></span>fronte di <span class=\"_ _7\"></span>specifiche spese sono <span class=\"_ _7\"></span>rilevati tra le <span class=\"_ _7\"></span>altre passivit\u00e0 <span class=\"_ _7\"></span>e accreditati a<span class=\"_ _3d\"> </span>Conto <span class=\"_ _4\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>siste<span class=\"_ _1\"></span>matico <span class=\"_ _4\"></span>lungo <span class=\"_ _4\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>stesso <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>maturano <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>costi<span class=\"_ _1\"></span> cui sono correlati<span class=\"_ _1\"></span>.  I <span class=\"_ _14\"> </span>contribu<span class=\"_ _1\"></span>ti <span class=\"_ _1b\"> </span>ricevuti <span class=\"_ _14\"> </span>a <span class=\"_ _1b\"> </span>fronte <span class=\"_ _14\"> </span>di <span class=\"_ _1b\"> </span>specifici <span class=\"_ _1b\"> </span>beni <span class=\"_ _14\"> </span>il <span class=\"_ _1b\"> </span>cui <span class=\"_ _14\"> </span>valore <span class=\"_ _1b\"> </span>viene <span class=\"_ _14\"> </span>iscritto<span class=\"_ _1\"></span> <span class=\"_ _1b\"> </span>tra <span class=\"_ _14\"> </span>le immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>tr<span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>altre <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>accreditati <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Conto <span class=\"_ _1\"></span>Eco<span class=\"_ _1\"></span>nomico <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>relazione al periodo di ammo<span class=\"_ _1\"></span>rtamento dei<span class=\"_ _1\"></span> beni cui si ri<span class=\"_ _1\"></span>feriscono. I  con<span class=\"_ _1\"></span>tributi <span class=\"_ _18\"> </span>in <span class=\"_ _19\"> </span>conto  es<span class=\"_ _1\"></span>ercizio <span class=\"_ _18\"> </span>sono <span class=\"_ _19\"> </span>rilevati  int<span class=\"_ _1\"></span>egralmente <span class=\"_ _19\"> </span>a  Con<span class=\"_ _1\"></span>to <span class=\"_ _18\"> </span>Economico <span class=\"_ _19\"> </span>nel momento in cui sono<span class=\"_ _1\"></span> soddi<span class=\"_ _1\"></span>sfatte le condizioni di<span class=\"_ _1\"></span> iscrivibi<span class=\"_ _1\"></span>lit\u00e0. Ricavi da contratti con i clienti  La Societ\u00e0 rileva <span class=\"_ _7\"></span>i ricavi in modo <span class=\"_ _7\"></span>che il <span class=\"_ _7\"></span>trasferime<span class=\"_ _1\"></span>nto al <span class=\"_ _7\"></span>cliente di beni e/o <span class=\"_ _7\"></span>servizi risult<span class=\"_ _7\"></span><span class=\"ls21\">i </span>espresso <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>importo <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>rifletta <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>corrispettivo a <span class=\"_ _4\"></span>cui <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Societ\u00e0 <span class=\"_ _7\"></span>ritiene <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>avere <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>quale compenso per il<span class=\"_ _1\"></span> trasferimento<span class=\"_ _1\"></span> dei beni e/o se<span class=\"_ _1\"></span>rvizi stessi.  La rilevazione avvien<span class=\"_ _1\"></span>e second<span class=\"_ _1\"></span>o il <span class=\"ff9\">\u201cfive step mode<span class=\"_ _1\"></span>l framework<span class=\"_ _1\"></span>\u201d<span class=\"ff1\">, il quale prevede: </span></span>1)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>identificazione del<span class=\"_ _1\"></span> contratto; </span>2)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>identificazione dei<span class=\"_ _1\"></span> beni e servizi oggetto<span class=\"_ _1\"></span> del contrat<span class=\"_ _1\"></span>to; </span>3)<span class=\"ls0\"> <span class=\"_ _33\"> </span>la definizione del<span class=\"_ _1\"></span> prezzo dell<span class=\"_ _1\"></span>a transazione; </span>4)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>allocazione delle obbl<span class=\"_ _1\"></span>igazioni contrattuali<span class=\"_ _1\"></span> della componente<span class=\"_ _1\"></span> variabile del<span class=\"_ _1\"></span> prezzo; </span>5)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ls1\">il </span>trasferimento del cont<span class=\"_ _1\"></span>rollo. </span>I ricavi sono valuta<span class=\"_ _1\"></span>ti tenendo conto dei ter<span class=\"_ _1\"></span>mini contrattuali<span class=\"_ _1\"></span> e delle pratiche com<span class=\"_ _1\"></span>merciali<span class=\"_ _1\"></span> abitualmente <span class=\"_ _19\"> </span>applicate <span class=\"_ _19\"> </span>nei  rappo<span class=\"_ _1\"></span>rti <span class=\"_ _19\"> </span>con  i <span class=\"_ _19\"> </span>clienti. <span class=\"_ _18\"> </span>Il <span class=\"_ _18\"> </span>prezzo <span class=\"_ _19\"> </span>dell\u2019operazi<span class=\"_ _1\"></span>one <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _19\"> </span>l\u2019importo <span class=\"_ _18\"> </span>del corrispettivo (che<span class=\"_ _1\"></span> pu\u00f2 incl<span class=\"_ _1\"></span>udere importi fissi<span class=\"_ _1\"></span>, variabil<span class=\"_ _1\"></span>i o entrambi) a <span class=\"_ _1\"></span>cui si ritiene di avere diri<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> in <span class=\"_ _13\"></span>cambio <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>trasferime<span class=\"_ _1\"></span>nto <span class=\"_ _13\"></span>del <span class=\"_ _17\"></span>controllo <span class=\"_ _13\"></span>dei <span class=\"_ _17\"></span>beni/servizi <span class=\"_ _13\"></span>promessi. <span class=\"_ _13\"></span>Pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>contr<span class=\"_ _7\"></span>ollo <span class=\"_ _17\"></span>si <span class=\"_ _13\"></span>intende genericamente <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>capacit\u00e0 <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>decidere <span class=\"_ _14\"> </span>dell\u2019uso <span class=\"_ _14\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _14\"> </span>(bene/servizi<span class=\"_ _1\"></span>o) <span class=\"_ _21\"> </span>e <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>tr<span class=\"_ _7\"></span>arne sostanzialmente tutti <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>benefici <span class=\"_ _7\"></span>rimanenti. <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>rrispettivo t<span class=\"_ _7\"></span>otale <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>contratti <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>p<span class=\"_ _1\"></span>restazione<span class=\"_ _1\"></span> di servizi<span class=\"_ _1\"></span> viene <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ipartito <span class=\"_ _1\"></span>tra tu<span class=\"_ _1\"></span>tti i<span class=\"_ _1\"></span> servizi<span class=\"_ _1\"></span> sull<span class=\"_ _1\"></span>a base<span class=\"_ _1\"></span> dei<span class=\"_ _1\"></span> prezzi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>relativi <span class=\"_ _1\"></span>servizi <span class=\"_ _1\"></span>come se fossero stati vendu<span class=\"_ _1\"></span>ti si<span class=\"_ _1\"></span>ngolarmente.  N<span class=\"ff9\">ell\u2019ambi<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>di ci<span class=\"_ _1\"></span>ascun <span class=\"_ _3\"></span>contratto<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>l\u2019el<span class=\"_ _1\"></span>emento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>riconoscimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>ricavi </span>\u00e8 <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>singolo <span class=\"_ _13\"></span>obbligo <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>prestazione <span class=\"_ _13\"></span>(<span class=\"ff8\">performance <span class=\"_ _13\"></span>obligation</span>). <span class=\"_ _13\"></span>Per <span class=\"_ _15\"> </span>ogni <span class=\"_ _13\"></span>obbl<span class=\"_ _1\"></span>igazione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>fare, separatamente <span class=\"_ _a\"> </span>individuata, <span class=\"_ _1b\"> </span>l\u2019entit\u00e0 <span class=\"_ _1b\"> </span>rileva <span class=\"_ _1b\"> </span>i <span class=\"_ _1b\"> </span>ricavi <span class=\"_ _1b\"> </span>quando <span class=\"_ _1b\"> </span>(o <span class=\"_ _1b\"> </span>man <span class=\"_ _1b\"> </span>mano <span class=\"_ _1b\"> </span>che) <span class=\"_ _1b\"> </span>adempie l\u2019obbli<span class=\"_ _1\"></span>gazione <span class=\"_ _1\"></span>stessa, <span class=\"_ _3\"></span>trasferendo <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>cliente <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>e/servizio <span class=\"_ _3\"></span>(ossia <span class=\"_ _1\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span>) <span class=\"_ _3\"></span>promesso. <span class=\"_ _1\"></span>L\u2019attivit\u00e0<span class=\"_ _1\"></span> \u00e8 trasferita quand<span class=\"_ _1\"></span>o (o man mano<span class=\"_ _1\"></span> che) il cliente n<span class=\"_ _1\"></span>e acquisisce il con<span class=\"_ _1\"></span>trollo.  Per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>obbliga<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fare <span class=\"_ _4\"></span>adempiute <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>corso <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>tempo <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span>vengon<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span> corso <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tempo <span class=\"_ _17\"></span>(over <span class=\"_ _13\"></span>the <span class=\"_ _17\"></span>time), <span class=\"_ _17\"></span>valutando <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>fine <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>ogni <span class=\"_ _13\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>p<span class=\"_ _1\"></span>rogressi <span class=\"_ _17\"></span>fatti <span class=\"_ _13\"></span>ve<span class=\"_ _1\"></span>rso<span class=\"_ _1\"></span> l\u2019adempimento <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mpleto <span class=\"_ _17\"></span>dell\u2019<span class=\"_ _1\"></span>obbligazione. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>valutazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>progress<span class=\"ff1\">i <span class=\"_ _17\"></span>possono <span class=\"_ _17\"></span>essere<span class=\"_ _1\"></span> </span>utilizzati <span class=\"_ _7\"></span>modelli <span class=\"_ _4\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su <span class=\"_ _7\"></span>dati <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>input <span class=\"_ _4\"></span>o <span class=\"_ _7\"></span>su <span class=\"_ _4\"></span>dati<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>output. <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>utilizza <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>Metodo <span class=\"_ _7\"></span>basato<span class=\"_ _3d\"> </span>sugli <span class=\"_ _4\"></span>input <span class=\"_ _7\"></span>(cost-<span class=\"ls6\">to</span>-cost <span class=\"_ _7\"></span>method). <span class=\"_ _4\"></span>Secondo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>ltima <span class=\"_ _4\"></span>metodologi<span class=\"_ _1\"></span>a, <span class=\"_ _4\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ricavi <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>sull<span class=\"_ _1\"></span>a base <span class=\"_ _7\"></span>degli <span class=\"_ _7\"></span>input <span class=\"_ _4\"></span>impiega<span class=\"_ _1\"></span>ti <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>adempiere <span class=\"_ _7\"></span>l\u2019obbligazione <span class=\"_ _7\"></span>fino <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>data, <span class=\"_ _7\"></span>rispetto <span class=\"_ _7\"></span>agli <span class=\"_ _7\"></span>input <span class=\"_ _7\"></span>totali ipotizzati <span class=\"_ _34\"> </span>per <span class=\"_ _2c\"> </span>adempie<span class=\"_ _1\"></span>re <span class=\"_ _2c\"> </span>l\u2019intera <span class=\"_ _34\"> </span>obbligazione. <span class=\"_ _34\"> </span>Quando <span class=\"_ _34\"> </span>gli <span class=\"_ _2c\"> </span>i<span class=\"ff1\">nput <span class=\"_ _2c\"> </span>risultano <span class=\"_ _34\"> </span>distribuiti </span>uniformemen<span class=\"_ _1\"></span>te  nel <span class=\"_ _19\"> </span>tempo,  la <span class=\"_ _18\"> </span>Societ\u00e0 <span class=\"_ _19\"> </span>rileva  i<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>corrispondenti <span class=\"_ _19\"> </span>ricavi  in <span class=\"_ _19\"> </span>maniera  line<span class=\"_ _1\"></span>are. <span class=\"_ _18\"> </span>In determinate <span class=\"_ _13\"></span>circostanze, <span class=\"_ _13\"></span>quando <span class=\"_ _15\"> </span>non <span class=\"_ _13\"></span>si <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _15\"> </span>in <span class=\"_ _13\"></span>grado <span class=\"_ _15\"> </span>di <span class=\"_ _13\"></span>valutare <span class=\"_ _15\"> </span>ragionevolmente <span class=\"_ _13\"></span>il <span class=\"_ _13\"> </span>r<span class=\"_ _7\"></span>isulta<span class=\"_ _1\"></span>to dell\u2019obbliga<span class=\"_ _1\"></span>zione di fare, i ricavi<span class=\"_ _1\"></span> vengono rile<span class=\"ff1\">vati sol<span class=\"_ _1\"></span>o fino a concorrenza<span class=\"_ _1\"></span> dei costi so<span class=\"_ _1\"></span>stenuti. </span>I <span class=\"_ _13\"></span>ricavi <span class=\"_ _13\"></span>pubbli<span class=\"_ _1\"></span>citari <span class=\"_ _13\"></span>derivanti <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>vendi<span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>a <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>spazi<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>mezzi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>edi<span class=\"_ _1\"></span>tori <span class=\"_ _13\"></span>terzi <span class=\"_ _13\"></span>hanno <span class=\"_ _13\"></span>un<span class=\"_ _1\"></span>a diversa <span class=\"_ _4\"></span>rappresen<span class=\"_ _1\"></span>tazione <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seconda<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _4\"></span>operi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>principal<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>piuttosto <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>come agent. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>verso <span class=\"_ _7\"></span>agent <span class=\"_ _4\"></span>\u00e8 effettuata <span class=\"_ _7\"></span>contratto <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>contratto, <span class=\"_ _7\"></span>considerando<span class=\"_ _1\"></span> determinati indi<span class=\"_ _1\"></span>catori quali: il sogge<span class=\"_ _1\"></span>tto che ha la respon<span class=\"_ _1\"></span>sabilit\u00e0 primaria pe<span class=\"_ _1\"></span>r il soddisfaciment<span class=\"_ _1\"></span>o delle <span class=\"_ _17\"></span>perf<span class=\"_ _7\"></span>ormance<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ob<span class=\"_ _1\"></span>ligations, <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>busin<span class=\"_ _1\"></span>ess <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>screzionali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>fissazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>del prezzo di vendi<span class=\"_ _1\"></span>ta. Nel<span class=\"_ _1\"></span> caso in<span class=\"_ _1\"></span> cui la Societ\u00e0<span class=\"_ _1\"></span> operi <span class=\"_ _1\"></span>come agent i<span class=\"_ _1\"></span> ricavi sono<span class=\"_ _1\"></span> iscritti<span class=\"_ _1\"></span> in bilancio al<span class=\"_ _3\"></span> netto delle competenze pubbl<span class=\"_ _1\"></span>icitarie spettanti agli editori terzi. Nel caso in cui <span class=\"_ _7\"></span>la Societ\u00e0 operi come principal<span class=\"_ _1\"></span> i ricavi sono rileva<span class=\"_ _1\"></span>ti al lordo delle competenze<span class=\"_ _1\"></span> pubblici<span class=\"_ _1\"></span>tarie spettanti agli<span class=\"_ _1\"></span> editori terzi, <span class=\"_ _16\"></span>le <span class=\"_ _3\"></span>quali <span class=\"_ _16\"></span>sono <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>tal <span class=\"_ _16\"></span>caso <span class=\"_ _3\"></span>rilevate <span class=\"_ _16\"></span>tra <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>servizi. <span class=\"_ _3\"></span>Sulla <span class=\"_ _16\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _16\"></span>valutazioni <span class=\"_ _3\"></span>effettuate<span class=\"_ _1\"></span> per i contratti<span class=\"_ _1\"></span> attualment<span class=\"_ _1\"></span>e in essere con edito<span class=\"_ _1\"></span>ri terzi, la Societ\u00e0 ope<span class=\"_ _1\"></span>ra sempre co<span class=\"_ _1\"></span>me agent. Corrispettivi variabi<span class=\"_ _1\"></span>li Se <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>corrispettivo <span class=\"_ _17\"></span>contrattuale <span class=\"_ _17\"></span>include<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>importo <span class=\"_ _17\"></span>variabile <span class=\"_ _17\"></span>(ad <span class=\"_ _17\"></span>esempio <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>seguito <span class=\"_ _17\"></span>di riduzioni,  scon<span class=\"_ _1\"></span>ti,  rimb<span class=\"_ _1\"></span>orsi,  c<span class=\"_ _1\"></span>rediti,  conces<span class=\"_ _1\"></span>sioni <span class=\"_ _19\"> </span>sul  prezzo,  incentivi<span class=\"_ _1\"></span>,  premi <span class=\"_ _18\"> </span>di  rendi<span class=\"_ _1\"></span>mento,<span class=\"_ _1\"></span> penalit\u00e0 <span class=\"_ _3\"></span>oppure <span class=\"_ _1\"></span>perch\u00e9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>corrispettivo <span class=\"_ _3\"></span>stesso <span class=\"_ _1\"></span>dipe<span class=\"_ _1\"></span>nde <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>verificarsi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>me<span class=\"_ _7\"></span>no <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>evento <span class=\"_ _3\"></span>futuro incerto), l\u2019importo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>corrispettivo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cui si <span class=\"_ _7\"></span>ritiene <span class=\"_ _7\"></span>di avere <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _7\"></span>deve essere <span class=\"_ _7\"></span>stimato.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span><span class=\"ff8\">Gruppo </span>stima <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>rrispettivi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>variabili <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>maniera <span class=\"_ _17\"></span>coerente <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>attispecie <span class=\"_ _4\"></span>simili, <span class=\"_ _17\"></span>usando <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>etodo <span class=\"_ _17\"></span>del valore <span class=\"_ _17\"></span>atteso <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019importo <span class=\"_ _17\"></span>maggiormen<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>probabile; <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>seguito, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>nclude <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>importo stimato del<span class=\"_ _1\"></span> corrispettivo <span class=\"_ _1\"></span>variabil<span class=\"_ _1\"></span>e nel prezzo <span class=\"_ _1\"></span>di transi<span class=\"_ _1\"></span>zione sol<span class=\"_ _1\"></span>o nella <span class=\"_ _1\"></span>misura in <span class=\"_ _1\"></span>cui tale <span class=\"_ _1\"></span>importo risulta altamente<span class=\"_ _1\"></span> probabile. Presenza di una co<span class=\"_ _1\"></span>mponente <span class=\"_ _1\"></span>finanziaria signi<span class=\"_ _1\"></span>ficativa I <span class=\"_ _3\"></span>ricavi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>vengono <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ettificati <span class=\"_ _16\"></span>in <span class=\"_ _3\"></span>presenza <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>finanziarie <span class=\"_ _16\"></span>significative, sia <span class=\"_ _13\"></span>se <span class=\"_ _17\"></span>la <span class=\"_ _13\"></span>stessa <span class=\"_ _13\"></span>risulta <span class=\"_ _17\"></span>finanziata <span class=\"_ _17\"></span>dal <span class=\"_ _13\"> </span>proprio <span class=\"_ _13\"></span>cliente <span class=\"_ _13\"></span>(i<span class=\"_ _1\"></span>ncasso <span class=\"_ _17\"></span>ant<span class=\"_ _7\"></span>icipato<span class=\"_ _1\"></span>), <span class=\"_ _13\"></span>sia <span class=\"_ _17\"></span>se <span class=\"_ _13\"></span>lo <span class=\"_ _13\"></span>fina<span class=\"_ _1\"></span>nzia (incassi <span class=\"_ _1\"></span>differiti).<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>presenza <span class=\"_ _1\"></span>di un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>componente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finanziaria<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ificativa <span class=\"_ _1\"></span>viene <span class=\"_ _3\"></span>identificata all<span class=\"_ _1\"></span>a stipula <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>contratto, <span class=\"_ _4\"></span>comparando<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>ricavi <span class=\"_ _4\"></span>attesi <span class=\"_ _7\"></span>con <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>pagamenti <span class=\"_ _4\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ricev<span class=\"_ _1\"></span>ere. <span class=\"_ _4\"></span>Essa<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>vien<span class=\"_ _1\"></span>e rilevata <span class=\"_ _13\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>momento <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>trasferimen<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>bene/servizio<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>pagam<span class=\"_ _1\"></span>ento<span class=\"_ _1\"></span> intercorre un periodo<span class=\"_ _1\"></span> di tempo infe<span class=\"_ _1\"></span>riore ai 12 mes<span class=\"_ _1\"></span>i. Costi per l\u2019ottenimen<span class=\"_ _1\"></span>to e l\u2019<span class=\"_ _1\"></span>adempimento del cont<span class=\"_ _1\"></span>ratto<span class=\"ff8\"> </span>Il Gruppo capitali<span class=\"_ _1\"></span>zza <span class=\"ff9\">i costi sos<span class=\"_ _1\"></span>tenuti per l\u2019<span class=\"_ _1\"></span>ottenimen<span class=\"_ _1\"></span>to del contratto<span class=\"_ _1\"></span> e che non avrebbe<span class=\"_ _3\"></span> </span>sostenuto <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>non <span class=\"_ _5\"> </span>lo <span class=\"_ _9\"> </span>avesse <span class=\"_ _5\"> </span>ottenuto <span class=\"_ _5\"> </span>(es. <span class=\"_ _9\"> </span>commissioni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>vendita), <span class=\"_ _5\"> </span>quando <span class=\"_ _9\"> </span>prevede <span class=\"_ _9\"> </span>di<span class=\"_ _1\"></span> recuperarli. Il <span class=\"_ _3\"></span>G<span class=\"_ _7\"></span>ruppo ca<span class=\"_ _1\"></span>pitali<span class=\"_ _1\"></span>zza <span class=\"ff9\">i costi sostenu<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>per l\u2019adempi<span class=\"_ _1\"></span>mento del <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>tto solo quando<span class=\"_ _1\"></span> </span>questi <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>diret<span class=\"_ _1\"></span>tamente <span class=\"_ _17\"></span>correlati <span class=\"_ _13\"></span>al <span class=\"_ _17\"></span>contratto, <span class=\"_ _13\"></span>consen<span class=\"_ _1\"></span>tono <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dispor<span class=\"_ _1\"></span>re <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>nuove <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>maggiori<span class=\"_ _1\"></span> risorse per gli<span class=\"_ _1\"></span> adempimenti futuri e<span class=\"_ _1\"></span> si prevede<span class=\"_ _1\"></span> che tali costi saranno<span class=\"_ _1\"></span> recuperati<span class=\"ls3\">. </span>Riconoscimento de<span class=\"_ _1\"></span>i co<span class=\"_ _1\"></span>sti<span class=\"fcf\"> </span>I <span class=\"_ _17\"></span>costi <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>riconosciuti <span class=\"_ _4\"></span>quando <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>relativi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>eni <span class=\"_ _4\"></span>e <span class=\"_ _13\"></span>servizi <span class=\"_ _4\"></span>acquistati <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>consumati nell\u2019eserci<span class=\"_ _1\"></span>zio o per ripartizion<span class=\"_ _1\"></span>e sistematica.<span class=\"ff1\"> </span>Proventi ed one<span class=\"_ _1\"></span>ri finanziar<span class=\"_ _1\"></span>i I <span class=\"_ _4\"></span>proventi <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>oneri <span class=\"_ _4\"></span>finanziari <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>competenza <span class=\"_ _7\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _7\"></span>degli <span class=\"_ _4\"></span>interessi<span class=\"_ _1\"></span> maturati <span class=\"_ _13\"></span>sul <span class=\"_ _13\"></span>valore <span class=\"_ _15\"> </span>netto <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>relative <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>utilizzando <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>tasso <span class=\"_ _13\"> </span>di interesse e<span class=\"_ _1\"></span>ffettivo, cio\u00e8 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>tasso di<span class=\"_ _1\"></span> interesse <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>rende fina<span class=\"_ _1\"></span>nziariamente eq<span class=\"_ _1\"></span>uivalenti <span class=\"_ _1\"></span>tutti i fl<span class=\"_ _1\"></span>ussi in entrata ed in usci<span class=\"_ _1\"></span>ta che compongono<span class=\"_ _1\"></span> una dete<span class=\"_ _1\"></span>rminata ope<span class=\"_ _1\"></span>razione. Dividendi I <span class=\"_ _7\"></span>dividendi <span class=\"_ _7\"></span>percepiti <span class=\"_ _4\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>rilevati <span class=\"_ _7\"></span>quando <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _4\"></span>stabil<span class=\"_ _1\"></span>ito <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>degli <span class=\"_ _4\"></span>azion<span class=\"_ _1\"></span>isti <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>ricevere <span class=\"_ _7\"></span>il pagamento. <span class=\"_ _17\"></span>I <span class=\"_ _13\"></span>dividendi <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>accon<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>sui <span class=\"_ _17\"></span>dividendi <span class=\"_ _17\"></span>pagabili <span class=\"_ _13\"></span>a <span class=\"_ _17\"></span>t<span class=\"_ _7\"></span>erzi <span class=\"_ _17\"></span>sono <span class=\"_ _13\"></span>rappresen<span class=\"_ _1\"></span>tati <span class=\"_ _17\"></span>come movimento <span class=\"_ _8\"> </span>del <span class=\"_ _34\"> </span>Patrim<span class=\"_ _1\"></span>onio <span class=\"_ _8\"> </span>Netto <span class=\"_ _34\"> </span>alla <span class=\"_ _8\"> </span>data <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _34\"> </span>sono <span class=\"_ _8\"> </span>approvati, <span class=\"_ _8\"> </span>rispettivamente,<span class=\"_ _1\"></span> dall\u2019assembl<span class=\"_ _1\"></span>ea<span class=\"ff1\"> degli azionisti.<span class=\"_ _1\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "Ricavi da contratti con i clienti  La Societ\u00e0 rileva <span class=\"_ _7\"></span>i ricavi in modo <span class=\"_ _7\"></span>che il <span class=\"_ _7\"></span>trasferime<span class=\"_ _1\"></span>nto al <span class=\"_ _7\"></span>cliente di beni e/o <span class=\"_ _7\"></span>servizi risult<span class=\"_ _7\"></span><span class=\"ls21\">i </span>espresso <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>importo <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>rifletta <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>corrispettivo a <span class=\"_ _4\"></span>cui <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Societ\u00e0 <span class=\"_ _7\"></span>ritiene <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>avere <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>quale compenso per il<span class=\"_ _1\"></span> trasferimento<span class=\"_ _1\"></span> dei beni e/o se<span class=\"_ _1\"></span>rvizi stessi.  La rilevazione avvien<span class=\"_ _1\"></span>e second<span class=\"_ _1\"></span>o il <span class=\"ff9\">\u201cfive step mode<span class=\"_ _1\"></span>l framework<span class=\"_ _1\"></span>\u201d<span class=\"ff1\">, il quale prevede: </span></span>1)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>identificazione del<span class=\"_ _1\"></span> contratto; </span>2)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>identificazione dei<span class=\"_ _1\"></span> beni e servizi oggetto<span class=\"_ _1\"></span> del contrat<span class=\"_ _1\"></span>to; </span>3)<span class=\"ls0\"> <span class=\"_ _33\"> </span>la definizione del<span class=\"_ _1\"></span> prezzo dell<span class=\"_ _1\"></span>a transazione; </span>4)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff9 ls1\">l\u2019</span>allocazione delle obbl<span class=\"_ _1\"></span>igazioni contrattuali<span class=\"_ _1\"></span> della componente<span class=\"_ _1\"></span> variabile del<span class=\"_ _1\"></span> prezzo; </span>5)<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ls1\">il </span>trasferimento del cont<span class=\"_ _1\"></span>rollo. </span>I ricavi sono valuta<span class=\"_ _1\"></span>ti tenendo conto dei ter<span class=\"_ _1\"></span>mini contrattuali<span class=\"_ _1\"></span> e delle pratiche com<span class=\"_ _1\"></span>merciali<span class=\"_ _1\"></span> abitualmente <span class=\"_ _19\"> </span>applicate <span class=\"_ _19\"> </span>nei  rappo<span class=\"_ _1\"></span>rti <span class=\"_ _19\"> </span>con  i <span class=\"_ _19\"> </span>clienti. <span class=\"_ _18\"> </span>Il <span class=\"_ _18\"> </span>prezzo <span class=\"_ _19\"> </span>dell\u2019operazi<span class=\"_ _1\"></span>one <span class=\"_ _18\"> </span>\u00e8 <span class=\"_ _19\"> </span>l\u2019importo <span class=\"_ _18\"> </span>del corrispettivo (che<span class=\"_ _1\"></span> pu\u00f2 incl<span class=\"_ _1\"></span>udere importi fissi<span class=\"_ _1\"></span>, variabil<span class=\"_ _1\"></span>i o entrambi) a <span class=\"_ _1\"></span>cui si ritiene di avere diri<span class=\"_ _1\"></span>tto<span class=\"_ _1\"></span> in <span class=\"_ _13\"></span>cambio <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>trasferime<span class=\"_ _1\"></span>nto <span class=\"_ _13\"></span>del <span class=\"_ _17\"></span>controllo <span class=\"_ _13\"></span>dei <span class=\"_ _17\"></span>beni/servizi <span class=\"_ _13\"></span>promessi. <span class=\"_ _13\"></span>Pe<span class=\"_ _1\"></span>r <span class=\"_ _17\"></span>contr<span class=\"_ _7\"></span>ollo <span class=\"_ _17\"></span>si <span class=\"_ _13\"></span>intende genericamente <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>capacit\u00e0 <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>decidere <span class=\"_ _14\"> </span>dell\u2019uso <span class=\"_ _14\"> </span>dell\u2019attivit\u00e0 <span class=\"_ _14\"> </span>(bene/servizi<span class=\"_ _1\"></span>o) <span class=\"_ _21\"> </span>e <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>tr<span class=\"_ _7\"></span>arne sostanzialmente tutti <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>benefici <span class=\"_ _7\"></span>rimanenti. <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>rrispettivo t<span class=\"_ _7\"></span>otale <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>contratti <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>p<span class=\"_ _1\"></span>restazione<span class=\"_ _1\"></span> di servizi<span class=\"_ _1\"></span> viene <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ipartito <span class=\"_ _1\"></span>tra tu<span class=\"_ _1\"></span>tti i<span class=\"_ _1\"></span> servizi<span class=\"_ _1\"></span> sull<span class=\"_ _1\"></span>a base<span class=\"_ _1\"></span> dei<span class=\"_ _1\"></span> prezzi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>relativi <span class=\"_ _1\"></span>servizi <span class=\"_ _1\"></span>come se fossero stati vendu<span class=\"_ _1\"></span>ti si<span class=\"_ _1\"></span>ngolarmente.  N<span class=\"ff9\">ell\u2019ambi<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>di ci<span class=\"_ _1\"></span>ascun <span class=\"_ _3\"></span>contratto<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>l\u2019el<span class=\"_ _1\"></span>emento <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>riferimento <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>riconoscimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>ricavi </span>\u00e8 <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>singolo <span class=\"_ _13\"></span>obbligo <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>prestazione <span class=\"_ _13\"></span>(<span class=\"ff8\">performance <span class=\"_ _13\"></span>obligation</span>). <span class=\"_ _13\"></span>Per <span class=\"_ _15\"> </span>ogni <span class=\"_ _13\"></span>obbl<span class=\"_ _1\"></span>igazione <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>fare, separatamente <span class=\"_ _a\"> </span>individuata, <span class=\"_ _1b\"> </span>l\u2019entit\u00e0 <span class=\"_ _1b\"> </span>rileva <span class=\"_ _1b\"> </span>i <span class=\"_ _1b\"> </span>ricavi <span class=\"_ _1b\"> </span>quando <span class=\"_ _1b\"> </span>(o <span class=\"_ _1b\"> </span>man <span class=\"_ _1b\"> </span>mano <span class=\"_ _1b\"> </span>che) <span class=\"_ _1b\"> </span>adempie l\u2019obbli<span class=\"_ _1\"></span>gazione <span class=\"_ _1\"></span>stessa, <span class=\"_ _3\"></span>trasferendo <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>cliente <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>ben<span class=\"_ _1\"></span>e/servizio <span class=\"_ _3\"></span>(ossia <span class=\"_ _1\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span>) <span class=\"_ _3\"></span>promesso. <span class=\"_ _1\"></span>L\u2019attivit\u00e0<span class=\"_ _1\"></span> \u00e8 trasferita quand<span class=\"_ _1\"></span>o (o man mano<span class=\"_ _1\"></span> che) il cliente n<span class=\"_ _1\"></span>e acquisisce il con<span class=\"_ _1\"></span>trollo.  Per <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>obbliga<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fare <span class=\"_ _4\"></span>adempiute <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>corso <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>tempo <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>ricavi <span class=\"_ _4\"></span>vengon<span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>nel<span class=\"_ _1\"></span> corso <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tempo <span class=\"_ _17\"></span>(over <span class=\"_ _13\"></span>the <span class=\"_ _17\"></span>time), <span class=\"_ _17\"></span>valutando <span class=\"_ _13\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _17\"></span>fine <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>ogni <span class=\"_ _13\"></span>ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>p<span class=\"_ _1\"></span>rogressi <span class=\"_ _17\"></span>fatti <span class=\"_ _13\"></span>ve<span class=\"_ _1\"></span>rso<span class=\"_ _1\"></span> l\u2019adempimento <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mpleto <span class=\"_ _17\"></span>dell\u2019<span class=\"_ _1\"></span>obbligazione. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>valutazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>progress<span class=\"ff1\">i <span class=\"_ _17\"></span>possono <span class=\"_ _17\"></span>essere<span class=\"_ _1\"></span> </span>utilizzati <span class=\"_ _7\"></span>modelli <span class=\"_ _4\"></span>basati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su <span class=\"_ _7\"></span>dati <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>input <span class=\"_ _4\"></span>o <span class=\"_ _7\"></span>su <span class=\"_ _4\"></span>dati<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>output. <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>utilizza <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>Metodo <span class=\"_ _7\"></span>basato<span class=\"_ _3d\"> </span>sugli <span class=\"_ _4\"></span>input <span class=\"_ _7\"></span>(cost-<span class=\"ls6\">to</span>-cost <span class=\"_ _7\"></span>method). <span class=\"_ _4\"></span>Secondo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>tale <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>ltima <span class=\"_ _4\"></span>metodologi<span class=\"_ _1\"></span>a, <span class=\"_ _4\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ricavi <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>sull<span class=\"_ _1\"></span>a base <span class=\"_ _7\"></span>degli <span class=\"_ _7\"></span>input <span class=\"_ _4\"></span>impiega<span class=\"_ _1\"></span>ti <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>adempiere <span class=\"_ _7\"></span>l\u2019obbligazione <span class=\"_ _7\"></span>fino <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>data, <span class=\"_ _7\"></span>rispetto <span class=\"_ _7\"></span>agli <span class=\"_ _7\"></span>input <span class=\"_ _7\"></span>totali ipotizzati <span class=\"_ _34\"> </span>per <span class=\"_ _2c\"> </span>adempie<span class=\"_ _1\"></span>re <span class=\"_ _2c\"> </span>l\u2019intera <span class=\"_ _34\"> </span>obbligazione. <span class=\"_ _34\"> </span>Quando <span class=\"_ _34\"> </span>gli <span class=\"_ _2c\"> </span>i<span class=\"ff1\">nput <span class=\"_ _2c\"> </span>risultano <span class=\"_ _34\"> </span>distribuiti </span>uniformemen<span class=\"_ _1\"></span>te  nel <span class=\"_ _19\"> </span>tempo,  la <span class=\"_ _18\"> </span>Societ\u00e0 <span class=\"_ _19\"> </span>rileva  i<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>corrispondenti <span class=\"_ _19\"> </span>ricavi  in <span class=\"_ _19\"> </span>maniera  line<span class=\"_ _1\"></span>are. <span class=\"_ _18\"> </span>In determinate <span class=\"_ _13\"></span>circostanze, <span class=\"_ _13\"></span>quando <span class=\"_ _15\"> </span>non <span class=\"_ _13\"></span>si <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _15\"> </span>in <span class=\"_ _13\"></span>grado <span class=\"_ _15\"> </span>di <span class=\"_ _13\"></span>valutare <span class=\"_ _15\"> </span>ragionevolmente <span class=\"_ _13\"></span>il <span class=\"_ _13\"> </span>r<span class=\"_ _7\"></span>isulta<span class=\"_ _1\"></span>to dell\u2019obbliga<span class=\"_ _1\"></span>zione di fare, i ricavi<span class=\"_ _1\"></span> vengono rile<span class=\"ff1\">vati sol<span class=\"_ _1\"></span>o fino a concorrenza<span class=\"_ _1\"></span> dei costi so<span class=\"_ _1\"></span>stenuti. </span>I <span class=\"_ _13\"></span>ricavi <span class=\"_ _13\"></span>pubbli<span class=\"_ _1\"></span>citari <span class=\"_ _13\"></span>derivanti <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>vendi<span class=\"_ _3\"></span>t<span class=\"_ _7\"></span>a <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>spazi<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>mezzi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>edi<span class=\"_ _1\"></span>tori <span class=\"_ _13\"></span>terzi <span class=\"_ _13\"></span>hanno <span class=\"_ _13\"></span>un<span class=\"_ _1\"></span>a diversa <span class=\"_ _4\"></span>rappresen<span class=\"_ _1\"></span>tazione <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>seconda<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _4\"></span>operi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>principal<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>piuttosto <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>come agent. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>valutazione <span class=\"_ _7\"></span>principal <span class=\"_ _7\"></span>verso <span class=\"_ _7\"></span>agent <span class=\"_ _4\"></span>\u00e8 effettuata <span class=\"_ _7\"></span>contratto <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>contratto, <span class=\"_ _7\"></span>considerando<span class=\"_ _1\"></span> determinati indi<span class=\"_ _1\"></span>catori quali: il sogge<span class=\"_ _1\"></span>tto che ha la respon<span class=\"_ _1\"></span>sabilit\u00e0 primaria pe<span class=\"_ _1\"></span>r il soddisfaciment<span class=\"_ _1\"></span>o delle <span class=\"_ _17\"></span>perf<span class=\"_ _7\"></span>ormance<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ob<span class=\"_ _1\"></span>ligations, <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>rischio <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>busin<span class=\"_ _1\"></span>ess <span class=\"_ _13\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>screzionali<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>fissazion<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>del prezzo di vendi<span class=\"_ _1\"></span>ta. Nel<span class=\"_ _1\"></span> caso in<span class=\"_ _1\"></span> cui la Societ\u00e0<span class=\"_ _1\"></span> operi <span class=\"_ _1\"></span>come agent i<span class=\"_ _1\"></span> ricavi sono<span class=\"_ _1\"></span> iscritti<span class=\"_ _1\"></span> in bilancio al<span class=\"_ _3\"></span> netto delle competenze pubbl<span class=\"_ _1\"></span>icitarie spettanti agli editori terzi. Nel caso in cui <span class=\"_ _7\"></span>la Societ\u00e0 operi come principal<span class=\"_ _1\"></span> i ricavi sono rileva<span class=\"_ _1\"></span>ti al lordo delle competenze<span class=\"_ _1\"></span> pubblici<span class=\"_ _1\"></span>tarie spettanti agli<span class=\"_ _1\"></span> editori terzi, <span class=\"_ _16\"></span>le <span class=\"_ _3\"></span>quali <span class=\"_ _16\"></span>sono <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>tal <span class=\"_ _16\"></span>caso <span class=\"_ _3\"></span>rilevate <span class=\"_ _16\"></span>tra <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _16\"></span>per <span class=\"_ _16\"></span>servizi. <span class=\"_ _3\"></span>Sulla <span class=\"_ _16\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _16\"></span>valutazioni <span class=\"_ _3\"></span>effettuate<span class=\"_ _1\"></span> per i contratti<span class=\"_ _1\"></span> attualment<span class=\"_ _1\"></span>e in essere con edito<span class=\"_ _1\"></span>ri terzi, la Societ\u00e0 ope<span class=\"_ _1\"></span>ra sempre co<span class=\"_ _1\"></span>me agent. Corrispettivi variabi<span class=\"_ _1\"></span>li Se <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>corrispettivo <span class=\"_ _17\"></span>contrattuale <span class=\"_ _17\"></span>include<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>un <span class=\"_ _17\"></span>importo <span class=\"_ _17\"></span>variabile <span class=\"_ _17\"></span>(ad <span class=\"_ _17\"></span>esempio <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>seguito <span class=\"_ _17\"></span>di riduzioni,  scon<span class=\"_ _1\"></span>ti,  rimb<span class=\"_ _1\"></span>orsi,  c<span class=\"_ _1\"></span>rediti,  conces<span class=\"_ _1\"></span>sioni <span class=\"_ _19\"> </span>sul  prezzo,  incentivi<span class=\"_ _1\"></span>,  premi <span class=\"_ _18\"> </span>di  rendi<span class=\"_ _1\"></span>mento,<span class=\"_ _1\"></span> penalit\u00e0 <span class=\"_ _3\"></span>oppure <span class=\"_ _1\"></span>perch\u00e9<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>corrispettivo <span class=\"_ _3\"></span>stesso <span class=\"_ _1\"></span>dipe<span class=\"_ _1\"></span>nde <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>verificarsi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>me<span class=\"_ _7\"></span>no <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>evento <span class=\"_ _3\"></span>futuro incerto), l\u2019importo <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>corrispettivo<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>cui si <span class=\"_ _7\"></span>ritiene <span class=\"_ _7\"></span>di avere <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ritto <span class=\"_ _7\"></span>deve essere <span class=\"_ _7\"></span>stimato.<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Il <span class=\"_ _4\"></span><span class=\"ff8\">Gruppo </span>stima <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>rrispettivi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>variabili <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>maniera <span class=\"_ _17\"></span>coerente <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>attispecie <span class=\"_ _4\"></span>simili, <span class=\"_ _17\"></span>usando <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>m<span class=\"_ _7\"></span>etodo <span class=\"_ _17\"></span>del valore <span class=\"_ _17\"></span>atteso <span class=\"_ _4\"></span>o <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>\u2019importo <span class=\"_ _17\"></span>maggiormen<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>probabile; <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>seguito, <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>nclude <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>importo stimato del<span class=\"_ _1\"></span> corrispettivo <span class=\"_ _1\"></span>variabil<span class=\"_ _1\"></span>e nel prezzo <span class=\"_ _1\"></span>di transi<span class=\"_ _1\"></span>zione sol<span class=\"_ _1\"></span>o nella <span class=\"_ _1\"></span>misura in <span class=\"_ _1\"></span>cui tale <span class=\"_ _1\"></span>importo risulta altamente<span class=\"_ _1\"></span> probabile. Presenza di una co<span class=\"_ _1\"></span>mponente <span class=\"_ _1\"></span>finanziaria signi<span class=\"_ _1\"></span>ficativa I <span class=\"_ _3\"></span>ricavi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>vengono <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ettificati <span class=\"_ _16\"></span>in <span class=\"_ _3\"></span>presenza <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>componenti <span class=\"_ _3\"></span>finanziarie <span class=\"_ _16\"></span>significative, sia <span class=\"_ _13\"></span>se <span class=\"_ _17\"></span>la <span class=\"_ _13\"></span>stessa <span class=\"_ _13\"></span>risulta <span class=\"_ _17\"></span>finanziata <span class=\"_ _17\"></span>dal <span class=\"_ _13\"> </span>proprio <span class=\"_ _13\"></span>cliente <span class=\"_ _13\"></span>(i<span class=\"_ _1\"></span>ncasso <span class=\"_ _17\"></span>ant<span class=\"_ _7\"></span>icipato<span class=\"_ _1\"></span>), <span class=\"_ _13\"></span>sia <span class=\"_ _17\"></span>se <span class=\"_ _13\"></span>lo <span class=\"_ _13\"></span>fina<span class=\"_ _1\"></span>nzia (incassi <span class=\"_ _1\"></span>differiti).<span class=\"_ _1\"></span> La <span class=\"_ _3\"></span>presenza <span class=\"_ _1\"></span>di un<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>componente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finanziaria<span class=\"_ _1\"></span> sign<span class=\"_ _1\"></span>ificativa <span class=\"_ _1\"></span>viene <span class=\"_ _3\"></span>identificata all<span class=\"_ _1\"></span>a stipula <span class=\"_ _4\"></span>del <span class=\"_ _7\"></span>contratto, <span class=\"_ _4\"></span>comparando<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>ricavi <span class=\"_ _4\"></span>attesi <span class=\"_ _7\"></span>con <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>pagamenti <span class=\"_ _4\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ricev<span class=\"_ _1\"></span>ere. <span class=\"_ _4\"></span>Essa<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>vien<span class=\"_ _1\"></span>e rilevata <span class=\"_ _13\"></span>se<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>momento <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>trasferimen<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>del <span class=\"_ _13\"></span>bene/servizio<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _17\"></span>il <span class=\"_ _13\"></span>mome<span class=\"_ _1\"></span>nto <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>pagam<span class=\"_ _1\"></span>ento<span class=\"_ _1\"></span> intercorre un periodo<span class=\"_ _1\"></span> di tempo infe<span class=\"_ _1\"></span>riore ai 12 mes<span class=\"_ _1\"></span>i. Costi per l\u2019ottenimen<span class=\"_ _1\"></span>to e l\u2019<span class=\"_ _1\"></span>adempimento del cont<span class=\"_ _1\"></span>ratto<span class=\"ff8\"> </span>Il Gruppo capitali<span class=\"_ _1\"></span>zza <span class=\"ff9\">i costi sos<span class=\"_ _1\"></span>tenuti per l\u2019<span class=\"_ _1\"></span>ottenimen<span class=\"_ _1\"></span>to del contratto<span class=\"_ _1\"></span> e che non avrebbe<span class=\"_ _3\"></span> </span>sostenuto <span class=\"_ _5\"> </span>se <span class=\"_ _9\"> </span>non <span class=\"_ _5\"> </span>lo <span class=\"_ _9\"> </span>avesse <span class=\"_ _5\"> </span>ottenuto <span class=\"_ _5\"> </span>(es. <span class=\"_ _9\"> </span>commissioni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>vendita), <span class=\"_ _5\"> </span>quando <span class=\"_ _9\"> </span>prevede <span class=\"_ _9\"> </span>di<span class=\"_ _1\"></span> recuperarli. Il <span class=\"_ _3\"></span>G<span class=\"_ _7\"></span>ruppo ca<span class=\"_ _1\"></span>pitali<span class=\"_ _1\"></span>zza <span class=\"ff9\">i costi sostenu<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>per l\u2019adempi<span class=\"_ _1\"></span>mento del <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>tto solo quando<span class=\"_ _1\"></span> </span>questi <span class=\"_ _13\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>diret<span class=\"_ _1\"></span>tamente <span class=\"_ _17\"></span>correlati <span class=\"_ _13\"></span>al <span class=\"_ _17\"></span>contratto, <span class=\"_ _13\"></span>consen<span class=\"_ _1\"></span>tono <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>dispor<span class=\"_ _1\"></span>re <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>nuove <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>maggiori<span class=\"_ _1\"></span> risorse per gli<span class=\"_ _1\"></span> adempimenti futuri e<span class=\"_ _1\"></span> si prevede<span class=\"_ _1\"></span> che tali costi saranno<span class=\"_ _1\"></span> recuperati<span class=\"ls3\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "Riconoscimento de<span class=\"_ _1\"></span>i co<span class=\"_ _1\"></span>sti<span class=\"fcf\"> </span>I <span class=\"_ _17\"></span>costi <span class=\"_ _4\"></span>sono <span class=\"_ _17\"></span>riconosciuti <span class=\"_ _4\"></span>quando <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>relativi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>b<span class=\"_ _1\"></span>eni <span class=\"_ _4\"></span>e <span class=\"_ _13\"></span>servizi <span class=\"_ _4\"></span>acquistati <span class=\"_ _17\"></span>o <span class=\"_ _4\"></span>consumati nell\u2019eserci<span class=\"_ _1\"></span>zio o per ripartizion<span class=\"_ _1\"></span>e sistematica.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "Proventi ed one<span class=\"_ _1\"></span>ri finanziar<span class=\"_ _1\"></span>i I <span class=\"_ _4\"></span>proventi <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>gli <span class=\"_ _7\"></span>oneri <span class=\"_ _4\"></span>finanziari <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rilevati <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>competenza <span class=\"_ _7\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _7\"></span>degli <span class=\"_ _4\"></span>interessi<span class=\"_ _1\"></span> maturati <span class=\"_ _13\"></span>sul <span class=\"_ _13\"></span>valore <span class=\"_ _15\"> </span>netto <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>relative <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _15\"> </span>e <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>utilizzando <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>tasso <span class=\"_ _13\"> </span>di interesse e<span class=\"_ _1\"></span>ffettivo, cio\u00e8 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>tasso di<span class=\"_ _1\"></span> interesse <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>rende fina<span class=\"_ _1\"></span>nziariamente eq<span class=\"_ _1\"></span>uivalenti <span class=\"_ _1\"></span>tutti i fl<span class=\"_ _1\"></span>ussi in entrata ed in usci<span class=\"_ _1\"></span>ta che compongono<span class=\"_ _1\"></span> una dete<span class=\"_ _1\"></span>rminata ope<span class=\"_ _1\"></span>razione. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "Dividendi I <span class=\"_ _7\"></span>dividendi <span class=\"_ _7\"></span>percepiti <span class=\"_ _4\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>rilevati <span class=\"_ _7\"></span>quando <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _4\"></span>stabil<span class=\"_ _1\"></span>ito <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>degli <span class=\"_ _4\"></span>azion<span class=\"_ _1\"></span>isti <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>ricevere <span class=\"_ _7\"></span>il pagamento. <span class=\"_ _17\"></span>I <span class=\"_ _13\"></span>dividendi <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>accon<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>sui <span class=\"_ _17\"></span>dividendi <span class=\"_ _17\"></span>pagabili <span class=\"_ _13\"></span>a <span class=\"_ _17\"></span>t<span class=\"_ _7\"></span>erzi <span class=\"_ _17\"></span>sono <span class=\"_ _13\"></span>rappresen<span class=\"_ _1\"></span>tati <span class=\"_ _17\"></span>come movimento <span class=\"_ _8\"> </span>del <span class=\"_ _34\"> </span>Patrim<span class=\"_ _1\"></span>onio <span class=\"_ _8\"> </span>Netto <span class=\"_ _34\"> </span>alla <span class=\"_ _8\"> </span>data <span class=\"_ _34\"> </span>in <span class=\"_ _34\"> </span>cui <span class=\"_ _34\"> </span>sono <span class=\"_ _8\"> </span>approvati, <span class=\"_ _8\"> </span>rispettivamente,<span class=\"_ _1\"></span> dall\u2019assembl<span class=\"_ _1\"></span>ea<span class=\"ff1\"> degli azionisti.<span class=\"_ _1\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "Imposte Le <span class=\"_ _13\"></span>imposte<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>sul<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>reddito<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _13\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _13\"></span>determina<span class=\"_ _1\"></span>te <span class=\"_ _13\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _13\"></span>stima <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> reddito imponibile e <span class=\"_ _7\"></span>in conformit\u00e0 alle disposizioni in <span class=\"_ _7\"></span>vigore; si t<span class=\"_ _7\"></span>iene<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>conto, inoltre, degli effetti derivanti dall\u2019<span class=\"_ _1\"></span>attivazione nell\u2019<span class=\"_ _1\"></span>ambito del Gruppo del<span class=\"_ _1\"></span> consolidato fiscale<span class=\"_ _1\"></span> nazional<span class=\"_ _1\"></span>e.<span class=\"ff1\"> </span>Le imposte sul reddito differite e <span class=\"_ _7\"></span>antici<span class=\"_ _1\"></span>pate <span class=\"_ _7\"></span>sono calcolate sulle differenze<span class=\"_ _1\"></span> temporanee tra <span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>valori <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>corrispo<span class=\"_ _1\"></span>ndenti <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>riconosciuti <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>fini <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>applicando <span class=\"_ _3\"></span>l\u2019aliquota <span class=\"_ _3\"></span>fiscale che <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>attende<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sar\u00e0 <span class=\"_ _13\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>vigore <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>data <span class=\"_ _17\"></span>dell\u2019annullamento <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>differenza, <span class=\"_ _17\"></span>determinata<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>sul<span class=\"_ _1\"></span>la base delle <span class=\"_ _7\"></span>aliquote fiscali previste <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>provvedime<span class=\"_ _1\"></span>nti in <span class=\"_ _7\"></span>vigore <span class=\"_ _7\"></span>o sostanzialmente in vigore <span class=\"_ _7\"></span>alla data di bilancio.  L\u2019iscrizione <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>per <span class=\"_ _13\"> </span>imposte <span class=\"_ _15\"> </span><span class=\"ff1\">anticipate <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _15\"> </span>effettuata<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>quando <span class=\"_ _13\"> </span>il <span class=\"_ _15\"> </span>loro <span class=\"_ _15\"> </span>recupero <span class=\"_ _13\"> </span>\u00e8 </span>probabile, <span class=\"_ _7\"></span>cio\u00e8 <span class=\"_ _4\"></span>quando<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>prevede <span class=\"_ _4\"></span>che <span class=\"_ _7\"></span>possano <span class=\"_ _7\"></span>rendersi <span class=\"_ _4\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>uturo <span class=\"_ _7\"></span>imponibili <span class=\"_ _7\"></span>fiscali sufficienti <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>recuperare<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>mentre <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>ssivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _7\"></span>differite <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>iscritte <span class=\"_ _7\"></span>in <span class=\"_ _4\"></span>ogn<span class=\"_ _1\"></span>i caso. La <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ecupe<span class=\"_ _1\"></span>rabilit\u00e0 <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>attivit\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _16\"></span>imposte <span class=\"_ _16\"></span>anticipate <span class=\"_ _16\"></span>viene <span class=\"_ _3\"></span>riesaminata<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ad <span class=\"_ _3\"></span>ogni <span class=\"_ _16\"></span>chiusura di periodo. Le <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rilevate <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"></span>Conte <span class=\"_ _13\"> </span>economico, <span class=\"_ _13\"> </span>ad <span class=\"_ _15\"> </span>eccezion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>di quelle <span class=\"_ _17\"></span>relative <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>voci <span class=\"_ _13\"></span>dir<span class=\"_ _1\"></span>ettamente <span class=\"_ _17\"></span>addebitate<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>o <span class=\"_ _17\"></span>accreditate <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>attraverso <span class=\"_ _17\"></span>i<span class=\"_ _7\"></span>l conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>complessivo, <span class=\"_ _19\"> </span>nei <span class=\"_ _19\"> </span>cui  casi<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>l'effetto <span class=\"_ _19\"> </span>fiscale  \u00e8 <span class=\"_ _19\"> </span>riconosciu<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>direttamente <span class=\"_ _19\"> </span>a Patrimonio <span class=\"_ _15\"> </span>netto. <span class=\"_ _15\"> </span>Le <span class=\"_ _15\"> </span>imposte<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>correnti <span class=\"_ _15\"> </span>e <span class=\"_ _19\"> </span>di<span class=\"_ _1\"></span>fferite<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>compensate <span class=\"_ _15\"> </span>quando <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>imposte <span class=\"_ _15\"> </span>sul reddito sono<span class=\"_ _1\"></span> applicate da<span class=\"_ _1\"></span>lla medesima<span class=\"_ _1\"></span> autori<span class=\"_ _1\"></span>t\u00e0 fiscale, vi \u00e8<span class=\"_ _1\"></span> un diritto<span class=\"_ _1\"></span> legale di<span class=\"_ _1\"></span> compensazione<span class=\"_ _1\"></span> ed <span class=\"ls0\">\u00e8 attesa una liqui<span class=\"_ _1\"></span>dazione del saldo ne<span class=\"_ _1\"></span>tto.  </span>Le altre <span class=\"_ _1\"></span>imposte<span class=\"_ _1\"></span> non co<span class=\"_ _1\"></span>rrelate <span class=\"_ _1\"></span>al reddi<span class=\"_ _1\"></span>to, co<span class=\"_ _1\"></span>me le<span class=\"_ _1\"></span> tasse sug<span class=\"_ _1\"></span>li im<span class=\"_ _1\"></span>mobili, sono<span class=\"_ _1\"></span> incl<span class=\"_ _1\"></span>use tr<span class=\"_ _1\"></span>a gli Altri costi opera<span class=\"_ _1\"></span>tivi.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "Imposte Le <span class=\"_ _13\"></span>imposte<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>sul<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>reddito<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>riodo <span class=\"_ _13\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _13\"></span>determina<span class=\"_ _1\"></span>te <span class=\"_ _13\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _13\"></span>stima <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span> reddito imponibile e <span class=\"_ _7\"></span>in conformit\u00e0 alle disposizioni in <span class=\"_ _7\"></span>vigore; si t<span class=\"_ _7\"></span>iene<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>conto, inoltre, degli effetti derivanti dall\u2019<span class=\"_ _1\"></span>attivazione nell\u2019<span class=\"_ _1\"></span>ambito del Gruppo del<span class=\"_ _1\"></span> consolidato fiscale<span class=\"_ _1\"></span> nazional<span class=\"_ _1\"></span>e.<span class=\"ff1\"> </span>Le imposte sul reddito differite e <span class=\"_ _7\"></span>antici<span class=\"_ _1\"></span>pate <span class=\"_ _7\"></span>sono calcolate sulle differenze<span class=\"_ _1\"></span> temporanee tra <span class=\"_ _1\"></span>i <span class=\"_ _16\"></span>valori <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>corrispo<span class=\"_ _1\"></span>ndenti <span class=\"_ _3\"></span>valori <span class=\"_ _3\"></span>riconosciuti <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>fini <span class=\"_ _3\"></span>fiscali <span class=\"_ _3\"></span>applicando <span class=\"_ _3\"></span>l\u2019aliquota <span class=\"_ _3\"></span>fiscale che <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>attende<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sar\u00e0 <span class=\"_ _13\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>vigore <span class=\"_ _13\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>data <span class=\"_ _17\"></span>dell\u2019annullamento <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>differenza, <span class=\"_ _17\"></span>determinata<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>sul<span class=\"_ _1\"></span>la base delle <span class=\"_ _7\"></span>aliquote fiscali previste <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>provvedime<span class=\"_ _1\"></span>nti in <span class=\"_ _7\"></span>vigore <span class=\"_ _7\"></span>o sostanzialmente in vigore <span class=\"_ _7\"></span>alla data di bilancio.  L\u2019iscrizione <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>per <span class=\"_ _13\"> </span>imposte <span class=\"_ _15\"> </span><span class=\"ff1\">anticipate <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _15\"> </span>effettuata<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>quando <span class=\"_ _13\"> </span>il <span class=\"_ _15\"> </span>loro <span class=\"_ _15\"> </span>recupero <span class=\"_ _13\"> </span>\u00e8 </span>probabile, <span class=\"_ _7\"></span>cio\u00e8 <span class=\"_ _4\"></span>quando<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>prevede <span class=\"_ _4\"></span>che <span class=\"_ _7\"></span>possano <span class=\"_ _7\"></span>rendersi <span class=\"_ _4\"></span>dispo<span class=\"_ _1\"></span>nibili <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>uturo <span class=\"_ _7\"></span>imponibili <span class=\"_ _7\"></span>fiscali sufficienti <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>recuperare<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>l\u2019attivit\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _7\"></span>mentre <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>ssivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _7\"></span>differite <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>iscritte <span class=\"_ _7\"></span>in <span class=\"_ _4\"></span>ogn<span class=\"_ _1\"></span>i caso. La <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ecupe<span class=\"_ _1\"></span>rabilit\u00e0 <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>attivit\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _16\"></span>imposte <span class=\"_ _16\"></span>anticipate <span class=\"_ _16\"></span>viene <span class=\"_ _3\"></span>riesaminata<span class=\"_ _1\"></span> <span class=\"_ _16\"></span>ad <span class=\"_ _3\"></span>ogni <span class=\"_ _16\"></span>chiusura di periodo. Le <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>diffe<span class=\"_ _1\"></span>rite <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rilevate <span class=\"_ _13\"> </span>nel <span class=\"_ _13\"></span>Conte <span class=\"_ _13\"> </span>economico, <span class=\"_ _13\"> </span>ad <span class=\"_ _15\"> </span>eccezion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>di quelle <span class=\"_ _17\"></span>relative <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>voci <span class=\"_ _13\"></span>dir<span class=\"_ _1\"></span>ettamente <span class=\"_ _17\"></span>addebitate<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>o <span class=\"_ _17\"></span>accreditate <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>Patrimonio <span class=\"_ _17\"></span>netto <span class=\"_ _17\"></span>attraverso <span class=\"_ _17\"></span>i<span class=\"_ _7\"></span>l conto <span class=\"_ _19\"> </span>economico <span class=\"_ _19\"> </span>complessivo, <span class=\"_ _19\"> </span>nei <span class=\"_ _19\"> </span>cui  casi<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>l'effetto <span class=\"_ _19\"> </span>fiscale  \u00e8 <span class=\"_ _19\"> </span>riconosciu<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>direttamente <span class=\"_ _19\"> </span>a Patrimonio <span class=\"_ _15\"> </span>netto. <span class=\"_ _15\"> </span>Le <span class=\"_ _15\"> </span>imposte<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>correnti <span class=\"_ _15\"> </span>e <span class=\"_ _19\"> </span>di<span class=\"_ _1\"></span>fferite<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>compensate <span class=\"_ _15\"> </span>quando <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>imposte <span class=\"_ _15\"> </span>sul reddito sono<span class=\"_ _1\"></span> applicate da<span class=\"_ _1\"></span>lla medesima<span class=\"_ _1\"></span> autori<span class=\"_ _1\"></span>t\u00e0 fiscale, vi \u00e8<span class=\"_ _1\"></span> un diritto<span class=\"_ _1\"></span> legale di<span class=\"_ _1\"></span> compensazione<span class=\"_ _1\"></span> ed <span class=\"ls0\">\u00e8 attesa una liqui<span class=\"_ _1\"></span>dazione del saldo ne<span class=\"_ _1\"></span>tto.  </span>Le altre <span class=\"_ _1\"></span>imposte<span class=\"_ _1\"></span> non co<span class=\"_ _1\"></span>rrelate <span class=\"_ _1\"></span>al reddi<span class=\"_ _1\"></span>to, co<span class=\"_ _1\"></span>me le<span class=\"_ _1\"></span> tasse sug<span class=\"_ _1\"></span>li im<span class=\"_ _1\"></span>mobili, sono<span class=\"_ _1\"></span> incl<span class=\"_ _1\"></span>use tr<span class=\"_ _1\"></span>a gli Altri costi opera<span class=\"_ _1\"></span>tivi.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "Utile/(perdita) per azione Base L\u2019utile <span class=\"_ _7\"></span><span class=\"ff1\">(perdita) <span class=\"_ _4\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>azione <span class=\"_ _4\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>calcol<span class=\"_ _1\"></span>ato <span class=\"_ _7\"></span>dividendo <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>Risultato <span class=\"_ _7\"></span>economico <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>pe<span class=\"_ _1\"></span>r </span>la <span class=\"_ _13\"></span>media <span class=\"_ _17\"></span>ponderata <span class=\"_ _13\"></span>de<span class=\"_ _1\"></span>lle <span class=\"_ _13\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _13\"></span>ordinari<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"> </span>circ<span class=\"_ _1\"></span>olazione <span class=\"_ _17\"></span>durante <span class=\"_ _13\"> </span>l\u2019eserci<span class=\"_ _1\"></span>zio, <span class=\"_ _13\"> </span>escludendo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>l<span class=\"_ _1\"></span>e azioni proprie. Diluito L\u2019utile diluito per azione \u00e8 calcolato <span class=\"_ _7\"></span>dividendo il Ri<span class=\"_ _1\"></span>sultato economico del Gruppo per la media ponderata  del<span class=\"_ _1\"></span>le  azioni<span class=\"_ _1\"></span>  ordinarie <span class=\"_ _18\"> </span>in  ci<span class=\"_ _1\"></span>rcolazione  duran<span class=\"_ _1\"></span>te  l\u2019esercizi<span class=\"_ _1\"></span>o,  es<span class=\"_ _1\"></span>cludendo  l<span class=\"_ _1\"></span>e  azioni<span class=\"_ _1\"></span> proprie. <span class=\"_ _19\"> </span>Ai<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>fini <span class=\"_ _19\"> </span>del <span class=\"_ _15\"> </span>calcolo <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span>l\u2019utile <span class=\"_ _15\"> </span>diluito <span class=\"_ _19\"> </span>per <span class=\"_ _15\"> </span>azione, <span class=\"_ _19\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>media <span class=\"_ _19\"> </span><span class=\"ff1\">ponde<span class=\"_ _1\"></span>rata <span class=\"_ _15\"> </span>delle <span class=\"_ _19\"> </span>azioni<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>in<span class=\"_ _1\"></span> </span>circolazione \u00e8 <span class=\"_ _7\"></span>modificata <span class=\"_ _7\"></span>assumendo <span class=\"_ _7\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>conversione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>tutte le <span class=\"_ _7\"></span>potenziali <span class=\"_ _7\"></span>azioni<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>aventi <span class=\"_ _7\"></span>effetto<span class=\"_ _1\"></span> diluitivo. <span class=\"_ _15\"> </span>Il <span class=\"_ _19\"> </span>Risultato <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>azione <span class=\"_ _19\"> </span>dilui<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>non <span class=\"_ _15\"> </span>viene <span class=\"_ _19\"> </span>cal<span class=\"_ _1\"></span>colato <span class=\"_ _15\"> </span>nel <span class=\"_ _19\"> </span>caso <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>perdite<span class=\"_ _1\"></span>, <span class=\"_ _19\"> </span>in <span class=\"_ _15\"> </span>quanto qualunque effetto<span class=\"_ _1\"></span> diluitivo dete<span class=\"_ _1\"></span>rminerebbe un mig<span class=\"_ _1\"></span>lioramento del R<span class=\"_ _1\"></span>isultato pe<span class=\"_ _1\"></span>r azione. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "Gestione dei risch<span class=\"_ _1\"></span>i L\u2019attivit\u00e0 <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>Cal<span class=\"_ _1\"></span>tagirone <span class=\"_ _7\"></span>Editore <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>sue<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>ntrollate <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _4\"></span>sottopos<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>genericamente<span class=\"_ _1\"></span> a <span class=\"_ _17\"></span>vari <span class=\"_ _4\"></span>rischi <span class=\"_ _17\"></span>finanziari:<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>rischi<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>mercato <span class=\"_ _17\"></span>(prezz<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>materie <span class=\"_ _4\"></span>prime <span class=\"_ _17\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>oscill<span class=\"_ _1\"></span>azione <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span>le quotazioni <span class=\"_ _16\"></span>azionarie <span class=\"_ _16\"></span>relative <span class=\"_ _16\"></span>ai <span class=\"_ _16\"></span>t<span class=\"_ _7\"></span>itoli <span class=\"_ _16\"></span>in <span class=\"_ _3\"></span>portafogl<span class=\"_ _1\"></span>io), <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>credito, <span class=\"_ _16\"></span>rischio <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>tasso <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>interesse<span class=\"_ _1\"></span> e <span class=\"_ _7\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>liquidi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>ris<span class=\"_ _1\"></span>chio <span class=\"_ _7\"></span>ambiente <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>sicu<span class=\"_ _1\"></span>rezza. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>gestione <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>rischi <span class=\"_ _7\"></span>finanziari <span class=\"_ _4\"></span>si <span class=\"_ _7\"></span>svolge<span class=\"_ _1\"></span> nell\u2019ambito di precise di<span class=\"_ _1\"></span>rettive di natura organi<span class=\"_ _1\"></span>zzativa che disci<span class=\"_ _1\"></span>plinano la gestione degl<span class=\"_ _1\"></span>i stessi e il controllo di tutte le operazion<span class=\"_ _1\"></span>i che hanno stretta ril<span class=\"_ _1\"></span>evanza nella compos<span class=\"_ _1\"></span>izione delle attivit\u00e0 e passivit\u00e0 finanzi<span class=\"_ _1\"></span>arie o comme<span class=\"_ _1\"></span>rciali.  \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di mercato<span class=\"_ _1\"></span> (prezzo del<span class=\"_ _1\"></span>le materie prime<span class=\"_ _1\"></span> - carta)<span class=\"ls3\">  </span> </span></span>Il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _4\"></span>esposto <span class=\"_ _4\"></span>alle <span class=\"_ _17\"></span>osci<span class=\"_ _1\"></span>llazioni <span class=\"_ _4\"></span>del <span class=\"_ _17\"></span>prezzo <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>carta, <span class=\"_ _4\"></span>materia <span class=\"_ _17\"></span>pri<span class=\"_ _1\"></span>ma <span class=\"_ _4\"></span>principale; tale rischio \u00e8 gestito a<span class=\"_ _1\"></span>ttraverso accordi<span class=\"_ _1\"></span> di fornitura con soggetti es<span class=\"_ _1\"></span>teri a condizi<span class=\"_ _1\"></span>oni di prezzo e di <span class=\"_ _3\"></span>quantit\u00e0 <span class=\"_ _16\"></span>definiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>durata <span class=\"_ _16\"></span>massima <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>6 <span class=\"_ _3\"></span><span class=\"ff9\">mesi, <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>attraverso <span class=\"_ _16\"></span>l\u2019approvvigionamento <span class=\"_ _16\"></span>presso </span>fornitori <span class=\"_ _13\"></span>dislocati <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>aree <span class=\"_ _15\"> </span>geografiche<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>differenzi<span class=\"_ _1\"></span>ate <span class=\"_ _13\"></span>in <span class=\"_ _15\"> </span>modo <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>evitare <span class=\"_ _13\"></span>i <span class=\"_ _15\"> </span>rischi <span class=\"_ _13\"></span>connessi <span class=\"_ _13\"></span>ad un\u2019eccessiva concentrazione <span class=\"_ _7\"></span>dell\u2019offerta e <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>fine <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>ottenere f<span class=\"_ _7\"></span>orniture a <span class=\"_ _4\"></span>p<span class=\"_ _1\"></span>rezzi <span class=\"_ _7\"></span>maggiormente<span class=\"_ _1\"></span> concorrenzial<span class=\"_ _1\"></span>i.   \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di prezzo<span class=\"_ _1\"></span> degli investimenti<span class=\"_ _1\"></span> in strumenti<span class=\"_ _1\"></span> rappresentativi<span class=\"_ _1\"></span> di capitale </span></span>In <span class=\"_ _5\"> </span>relazione <span class=\"_ _5\"> </span>al  r<span class=\"_ _7\"></span>ischio  di <span class=\"_ _5\"> </span>variazioni  del <span class=\"_ _5\"> </span>fair <span class=\"_ _5\"> </span>value <span class=\"_ _5\"> </span>degli <span class=\"_ _5\"> </span>investimenti <span class=\"_ _5\"> </span>in  st<span class=\"_ _7\"></span>rumenti<span class=\"_ _1\"></span> rappresentativi <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>capitale, <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _16\"></span>svolge <span class=\"_ _16\"></span>un\u2019attivit\u00e0 <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>monitoraggio <span class=\"_ _16\"></span>delle <span class=\"_ _3\"></span>variazioni <span class=\"_ _16\"></span>del <span class=\"_ _16\"></span>corso dei <span class=\"_ _1\"></span>titoli <span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> per<span class=\"_ _1\"></span> ques<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>fina<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>costante<span class=\"_ _1\"></span>mente<span class=\"_ _1\"></span> ril<span class=\"_ _1\"></span>evati <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>anda<span class=\"_ _1\"></span>menti <span class=\"_ _3\"></span>delle quotazioni<span class=\"_ _1\"></span> dei<span class=\"_ _1\"></span> titoli in <span class=\"_ _1\"></span>portafoglio.<span class=\"_ _1\"></span> Sulla <span class=\"_ _3\"></span>base dei dati <span class=\"_ _1\"></span>raccolti <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>definite <span class=\"_ _1\"></span>le pol<span class=\"_ _1\"></span>itiche <span class=\"_ _1\"></span>di investimen<span class=\"_ _1\"></span>to e<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> disinvestimento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>l\u2019ob<span class=\"_ _1\"></span>iettivo <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>ottimizzare <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>flus<span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>finanziari <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>nel <span class=\"_ _4\"></span>lungo <span class=\"_ _4\"></span>period<span class=\"ff1\">o, </span>anche tenendo con<span class=\"_ _1\"></span>to della di<span class=\"_ _1\"></span>stribuzione dei divid<span class=\"_ _1\"></span>endi dell<span class=\"_ _1\"></span>e azioni in portaf<span class=\"_ _1\"></span>oglio. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di credito<span class=\"_ _1\"></span>  </span></span>I <span class=\"_ _17\"></span>crediti <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>essere<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>prevalentemente <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mmerciale.<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>In <span class=\"_ _4\"></span>generale <span class=\"_ _17\"></span>i <span class=\"_ _4\"></span>crediti sono rilevati al netto di <span class=\"_ _7\"></span>eventual<span class=\"_ _1\"></span>i svalutazioni calcolate sulla base del rischio di inadempienza della <span class=\"_ _19\"> </span>controparte  de<span class=\"_ _1\"></span>terminata <span class=\"_ _19\"> </span>considerando <span class=\"_ _19\"> </span>le <span class=\"_ _18\"> </span>informazioni <span class=\"_ _19\"> </span>disponibili <span class=\"_ _19\"> </span>s<span class=\"_ _7\"></span>ulla <span class=\"_ _19\"> </span>solvibilit\u00e0 <span class=\"_ _19\"> </span>del cliente <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>anche <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>statistiche <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>insolvenza <span class=\"_ _7\"></span>con <span class=\"_ _7\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>allo <span class=\"_ _7\"></span>scaduto <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>crediti. Storicamente <span class=\"_ _7\"></span>non <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>verificate <span class=\"_ _7\"></span>situazioni problematiche <span class=\"_ _7\"></span>particolarmente significative <span class=\"_ _7\"></span>per quanto <span class=\"_ _13\"></span>riguarda <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>solvibi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>clientela, <span class=\"_ _13\"> </span>ci\u00f2 <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>quanto <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"> </span>politica <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo <span class=\"_ _15\"> </span>instau<span class=\"_ _1\"></span>rare rapporti <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span><span class=\"ff9\">clienti <span class=\"_ _4\"></span>dopo <span class=\"_ _4\"></span>un\u2019attenta <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>c<span class=\"_ _1\"></span>redito <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>quindi <span class=\"_ _4\"></span>entro </span>limiti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fido <span class=\"_ _4\"></span>prefissati. <span class=\"_ _7\"></span>I<span class=\"_ _7\"></span>nfine, <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>rilevano <span class=\"_ _4\"></span>posizion<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>creditorie <span class=\"_ _4\"></span>significati<span class=\"_ _1\"></span>ve <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>comportino<span class=\"_ _1\"></span> un\u2019eccessiva <span class=\"_ _5\"> </span>concentra<span class=\"_ _1\"></span>zione <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>credito. <span class=\"_ _5\"> </span>Con <span class=\"_ _5\"> </span>queste <span class=\"_ _5\"> </span>premesse <span class=\"_ _5\"> </span>si <span class=\"_ _9\"> </span>pu\u00f2 <span class=\"_ _5\"> </span>considera<span class=\"_ _1\"></span>re <span class=\"_ _5\"> </span>nel complesso, limitat<span class=\"_ _1\"></span>o il rischio di<span class=\"_ _1\"></span> credito cui il <span class=\"_ _1\"></span>Gruppo risulta esposto<span class=\"_ _1\"></span>. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di tasso<span class=\"_ _1\"></span> di interesse </span></span>Il rischi<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> intere<span class=\"_ _1\"></span>sse <span class=\"_ _1\"></span>riguarda <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>rincipalme<span class=\"_ _1\"></span>nte il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rischio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>aumento<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>ncontrollato<span class=\"_ _1\"></span> degli <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>derivanti <span class=\"_ _4\"></span>da <span class=\"_ _4\"></span>interessi <span class=\"_ _4\"></span>indi<span class=\"_ _1\"></span>cizzati <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>variabile <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>finanziamenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>medio <span class=\"_ _4\"></span>lungo termine. I<span class=\"_ _7\"></span>l Gruppo <span class=\"_ _7\"></span>non <span class=\"_ _7\"></span>ha attualmente in <span class=\"_ _7\"></span>essere <span class=\"_ _7\"></span>finanziamenti passivi <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>medio <span class=\"_ _7\"></span>lungo termine<span class=\"_ _3d\"> </span>e <span class=\"_ _16\"></span><span class=\"ff9\">presenta <span class=\"_ _3\"></span>una <span class=\"_ _16\"></span>esposizione <span class=\"_ _16\"></span>al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _3\"></span>sull\u2019ind<span class=\"_ _1\"></span>ebitamento <span class=\"_ _16\"></span>a <span class=\"_ _3\"></span>breve <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>importo </span>non rilevante.<span class=\"_ _1\"></span> \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio di li<span class=\"_ _1\"></span>quidit\u00e0 </span></span>Il <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"></span>di <span class=\"_ _15\"> </span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _15\"> </span>col<span class=\"_ _1\"></span>legato <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>difficolt\u00e0 <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>reperire <span class=\"_ _13\"> </span>f<span class=\"_ _7\"></span>ondi <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>far <span class=\"_ _13\"></span>fronte <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>ogni momento <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>proprie <span class=\"_ _1\"></span>ob<span class=\"_ _1\"></span>bligazioni<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore <span class=\"_ _3\"></span>dispone <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>liqui<span class=\"_ _1\"></span>dit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _3\"></span>ritiene pertanto il rischio<span class=\"_ _1\"></span> non signi<span class=\"_ _1\"></span>ficativo per il Gruppo. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischio ambiente e<span class=\"_ _1\"></span> sicurezza </span></span>Il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>Caltagirone <span class=\"_ _13\"></span>E<span class=\"_ _1\"></span>ditore <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>continu<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>ricerca <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>soluzion<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>ridurre <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>consumi<span class=\"_ _1\"></span> energetici. <span class=\"_ _7\"></span>Negli <span class=\"_ _7\"></span>ultimi <span class=\"_ _7\"></span>anni <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>stati <span class=\"_ _7\"></span>effettuati <span class=\"_ _7\"></span>interventi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>-lamping <span class=\"_ _7\"></span>nelle <span class=\"_ _7\"></span>diverse <span class=\"_ _7\"></span>sedi <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span> gruppo e <span class=\"_ _7\"></span>in particolare negli<span class=\"_ _1\"></span> stabilimenti produttivi, attraverso la sostituzione di fonti luminose con <span class=\"_ _17\"></span>soluzioni <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>basso <span class=\"_ _17\"></span>consumo <span class=\"_ _17\"></span>(led) <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span><span class=\"ff9\">l\u2019<span class=\"_ _1\"></span>adozione <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>soluzioni <span class=\"_ _17\"></span>automatiche <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>spegnimento<span class=\"_ _3\"></span> </span>(sensori <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>movimento<span class=\"_ _1\"></span>); <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>stati<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>avviati <span class=\"_ _4\"></span>progr<span class=\"_ _1\"></span>ammi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>razionalizzazi<span class=\"_ _1\"></span>one <span class=\"_ _4\"></span>dell\u2019<span class=\"_ _1\"></span>utilizzo <span class=\"_ _4\"></span>delle diverse utenze. Le <span class=\"_ _4\"></span>aree <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>rischio <span class=\"_ _7\"></span>relative <span class=\"_ _4\"></span>alla <span class=\"_ _7\"></span>tutela <span class=\"_ _4\"></span>della <span class=\"_ _7\"></span>sicurezza <span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>salute <span class=\"_ _7\"></span>dei <span class=\"_ _4\"></span>lavoratori <span class=\"_ _7\"></span>sono gestite nel rigoroso<span class=\"_ _1\"></span> rispetto del<span class=\"_ _1\"></span>le norme di legge<span class=\"_ _1\"></span> e regolamen<span class=\"_ _1\"></span>tari. \u25aa<span class=\"ff1\"> <span class=\"_ _1c\"> </span><span class=\"ff8\">Rischi relativi all<span class=\"_ _1\"></span>a sicurezza info<span class=\"_ _1\"></span>rmatica (Cyberse<span class=\"_ _1\"></span>curity) </span></span>La sicurezza <span class=\"_ _7\"></span>informatica \u00e8 senza <span class=\"_ _7\"></span>dubbio uno <span class=\"_ _7\"></span>dei maggiori rischi degli <span class=\"_ _7\"></span>ultimi periodi, <span class=\"_ _7\"></span>in<span class=\"_ _1\"></span> particolare <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>quanto <span class=\"_ _13\"></span>riguarda <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>tematiche <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>cyber <span class=\"_ _13\"></span>security <span class=\"_ _13\"></span>&amp; <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>pri<span class=\"_ _1\"></span>vacy. <span class=\"_ _13\"></span>Il <span class=\"_ _13\"> </span>crescente utilizzo <span class=\"_ _16\"></span>dei <span class=\"_ _3\"></span>sistemi <span class=\"_ _16\"></span>informatici <span class=\"_ _16\"></span>aumenta <span class=\"_ _16\"></span>infatti <span class=\"_ _16\"></span>l'esposizione <span class=\"_ _16\"></span>della <span class=\"_ _16\"></span>Societ\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _16\"></span>a <span class=\"_ _16\"></span>diverse tipologie <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>rischi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>relativi <span class=\"_ _17\"></span>alla <span class=\"_ _17\"></span>sicurezza <span class=\"_ _17\"></span>info<span class=\"_ _1\"></span>rmati<span class=\"_ _1\"></span>ca. <span class=\"_ _17\"></span>Il <span class=\"_ _17\"></span>pi\u00f9 <span class=\"_ _17\"></span>significativo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>rischio <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>attac<span class=\"_ _7\"></span>chi informatici che costituisce una minaccia <span class=\"_ _7\"></span>per il Gruppo. Il <span class=\"_ _7\"></span>rischio \u00e8 rappresentato da <span class=\"_ _7\"></span>potenzi<span class=\"_ _1\"></span>ali perdite <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>dati <span class=\"_ _16\"></span>con <span class=\"_ _3\"></span>possibili <span class=\"_ _16\"></span>impatti <span class=\"_ _3\"></span>significa<span class=\"_ _1\"></span>tivi <span class=\"_ _16\"></span>sulle <span class=\"_ _16\"></span>gestione <span class=\"_ _3\"></span>della <span class=\"_ _16\"></span>privacy, <span class=\"_ _3\"></span>ev<span class=\"_ _1\"></span>entuali <span class=\"_ _16\"></span>interruzioni dell\u2019attivit\u00e0 <span class=\"_ _1\"></span>opera<span class=\"_ _1\"></span>tiva <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>nseguenti <span class=\"_ _1\"></span>danni <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>eputa<span class=\"ff1\">zi<span class=\"_ _1\"></span>onali. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _3\"></span>sta attua<span class=\"_ _1\"></span>ndo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>prog<span class=\"_ _1\"></span>ressivo </span>potenziamento <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>infrastruttu<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>informatiche, <span class=\"_ _17\"></span>il <span class=\"_ _17\"></span>rafforzamento <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>sistemi <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>protezione, <span class=\"_ _17\"></span>il costante aggiornamen<span class=\"_ _1\"></span>to delle procedure interne e la continua formazion<span class=\"_ _1\"></span>e del personale<span class=\"_ _1\"></span> per il rafforzamento del<span class=\"_ _1\"></span>la cultura aziendal<span class=\"_ _1\"></span>e sulle tematiche in a<span class=\"_ _1\"></span>mbito cyber<span class=\"_ _1\"></span> security.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "Uso di stime La  p<span class=\"_ _1\"></span>redisposizi<span class=\"_ _1\"></span>one  del<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>Bilancio  consol<span class=\"_ _1\"></span>idato <span class=\"_ _19\"> </span>richiede  da <span class=\"_ _19\"> </span>parte  degl<span class=\"_ _1\"></span>i  A<span class=\"_ _1\"></span>mministrato<span class=\"_ _1\"></span>ri l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _3\"></span>d<span class=\"_ _7\"></span>i <span class=\"_ _1\"></span>principi<span class=\"_ _1\"></span> e <span class=\"_ _3\"></span>metodologie <span class=\"_ _1\"></span>contabili <span class=\"_ _3\"></span>che, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>talune <span class=\"_ _3\"></span>circostanze, <span class=\"_ _3\"></span>si ba<span class=\"_ _1\"></span>sano <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>diff<span class=\"_ _7\"></span>icili<span class=\"_ _1\"></span> e <span class=\"_ _4\"></span>sogget<span class=\"_ _1\"></span>tive <span class=\"_ _7\"></span>valutazioni <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>stime <span class=\"_ _4\"></span>ba<span class=\"_ _1\"></span>sate <span class=\"_ _7\"></span>sull\u2019esperienza <span class=\"_ _7\"></span>storica <span class=\"_ _7\"></span>ed <span class=\"_ _4\"></span>assunzion<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>che <span class=\"_ _7\"></span>vengono <span class=\"_ _7\"></span>di volta  in  volta  con<span class=\"_ _1\"></span>sidera<span class=\"_ _1\"></span>te  ragionevoli<span class=\"_ _1\"></span>  e  real<span class=\"_ _1\"></span>istiche  in  funzi<span class=\"_ _1\"></span>one  delle  r<span class=\"_ _1\"></span>elative  circostan<span class=\"_ _1\"></span>ze.<span class=\"_ _1\"></span> L\u2019applicazi<span class=\"_ _1\"></span>one di tali <span class=\"_ _7\"></span>stim<span class=\"_ _1\"></span>e ed assunzioni influenza gli importi<span class=\"_ _1\"></span> riportati negli schemi<span class=\"_ _1\"></span> di bilancio, quali la Situazi<span class=\"_ _1\"></span>one Patrimoniale-Finanziaria<span class=\"_ _1\"></span>, il Conto Economico Consol<span class=\"_ _1\"></span>idato ed il Rendi<span class=\"_ _1\"></span>conto Finanziario Consolidato, nonch\u00e9 l\u2019informativa fornita. <span class=\"_ _7\"></span>I risultati finali delle <span class=\"_ _7\"></span>poste <span class=\"_ _7\"></span>di bilancio per le <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>state u<span class=\"_ _1\"></span>tilizzate <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>suddette s<span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>assunzioni <span class=\"_ _1\"></span>possono <span class=\"_ _1\"></span>diffe<span class=\"_ _1\"></span>rire <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>quelli<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riportati<span class=\"_ _1\"></span> nei <span class=\"_ _7\"></span>bilanci <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>causa <span class=\"_ _4\"></span>d<span class=\"ff9\">ell\u2019incertezza <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>caratteriz<span class=\"_ _1\"></span>za <span class=\"_ _4\"></span>le <span class=\"_ _7\"></span>assunzioni <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>cond<span class=\"_ _1\"></span>izioni <span class=\"_ _7\"></span>sulle <span class=\"_ _4\"></span>quali <span class=\"_ _7\"></span>si </span>basano le stime. <span class=\"_ _1\"></span> I <span class=\"_ _7\"></span>principi <span class=\"_ _4\"></span>con<span class=\"_ _1\"></span>tabili <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>le <span class=\"_ _4\"></span>voci <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>bilancio <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>richied<span class=\"_ _1\"></span>ono <span class=\"_ _7\"></span>pi\u00f9 <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>altri <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>maggiore <span class=\"_ _7\"></span>soggettivit\u00e0 nell\u2019el<span class=\"_ _1\"></span>aborazione <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>stime<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>per <span class=\"_ _19\"> </span>i <span class=\"_ _19\"> </span>qual<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>cambiamen<span class=\"_ _1\"></span>to <span class=\"_ _19\"> </span>nell<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>condizion<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>sottostanti<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>le assunzioni  utilizzate<span class=\"_ _1\"></span>  potrebbe  avere<span class=\"_ _1\"></span>  un  impatto  signi<span class=\"_ _1\"></span>ficativo  sul  Bilancio  consolidato<span class=\"_ _1\"></span>  del<span class=\"_ _1\"></span> Gruppo sono i segue<span class=\"_ _1\"></span>nti: \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">B<span class=\"_ _1\"></span>eni <span class=\"_ _3\"></span>immateriali <span class=\"_ _16\"></span>aventi <span class=\"_ _16\"></span>vita <span class=\"_ _3\"></span>indefinita<span class=\"ff1\">: <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _16\"></span>immateriali <span class=\"_ _3\"></span>a <span class=\"_ _16\"></span>vita <span class=\"_ _3\"></span>utile <span class=\"_ _3\"></span>indefinita <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>almeno </span></span></span>una <span class=\"_ _4\"></span>volta <span class=\"_ _17\"></span>l\u2019<span class=\"_ _1\"></span>anno<span class=\"ff1\"> <span class=\"_ _4\"></span>oggetto <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>verifica <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>fine <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>accerta<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>l'esistenza <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>eve<span class=\"_ _1\"></span>ntuali <span class=\"_ _4\"></span>riduzioni <span class=\"_ _4\"></span>di </span>valore <span class=\"_ _15\"> </span>da <span class=\"_ _15\"> </span>rilevare <span class=\"_ _15\"> </span>a <span class=\"_ _13\"> </span>conto <span class=\"_ _15\"> </span>economico. <span class=\"_ _15\"> </span>In <span class=\"_ _15\"> </span>particol<span class=\"_ _1\"></span>are, <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>verifica <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>oggetto <span class=\"_ _15\"> </span>compo<span class=\"_ _1\"></span>rta <span class=\"_ _15\"> </span>la determinazione del<span class=\"_ _1\"></span> valore recuperabile dell<span class=\"_ _1\"></span>e CGU cui sono allocate le <span class=\"_ _7\"></span>attivi<span class=\"_ _1\"></span>ta immateriali a<span class=\"_ _1\"></span> vita <span class=\"_ _7\"></span>util<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>indefinita<span class=\"_ _1\"></span> mediante la <span class=\"_ _7\"></span>stima del relativ<span class=\"_ _7\"></span>o valore recuperabile, pari <span class=\"_ _7\"></span>al maggiore tra <span class=\"_ _7\"></span>il valore d'uso e <span class=\"_ _7\"></span>il fair value al net<span class=\"_ _7\"></span>to dei costi di <span class=\"_ _7\"></span>dismissi<span class=\"_ _1\"></span>one; qualora tale valore recuperabile risulti <span class=\"_ _19\"> </span>inferiore <span class=\"_ _19\"> </span>al  valo<span class=\"_ _1\"></span>re <span class=\"_ _19\"> </span>contabile <span class=\"_ _18\"> </span>delle <span class=\"_ _19\"> </span>CGU, <span class=\"_ _19\"> </span>si  deve<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>procedere <span class=\"_ _18\"> </span>ad <span class=\"_ _19\"> </span>una <span class=\"_ _18\"> </span>svalutazion<span class=\"_ _1\"></span>e dell'avviamento<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>allocato <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>stesse <span class=\"_ _13\"></span>e, <span class=\"_ _13\"> </span>per <span class=\"_ _15\"> </span>l'eventual<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>eccedenza, <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>altre <span class=\"_ _13\"></span>attivit\u00e0. <span class=\"_ _13\"></span>La determinazione <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>valore <span class=\"_ _15\"> </span>recuperabile <span class=\"_ _19\"> </span>delle<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>CGU <span class=\"_ _15\"> </span>comporta <span class=\"_ _19\"> </span>l'assun<span class=\"_ _1\"></span>zione <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>stime <span class=\"_ _19\"> </span>che<span class=\"_ _3\"></span> dipendono <span class=\"_ _17\"></span>da <span class=\"_ _4\"></span>fattori <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span>possono<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>cambiare <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tempo, <span class=\"_ _17\"></span>con <span class=\"_ _4\"></span>potenziali <span class=\"_ _17\"></span>conseguenti <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>ffetti anche significativi <span class=\"_ _1\"></span>rispetto alle valutazi<span class=\"_ _1\"></span>oni effettua<span class=\"_ _1\"></span>te dagli Ammini<span class=\"_ _1\"></span>stratori. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">S<span class=\"_ _1\"></span>valutazione <span class=\"_ _16\"></span>degli <span class=\"_ _16\"></span>att<span class=\"_ _7\"></span>ivi <span class=\"_ _16\"></span>immobilizzati<span class=\"ff1 ls3\">: <span class=\"_ _16\"></span><span class=\"ls0\">in <span class=\"_ _3\"></span>accordo <span class=\"_ _16\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _16\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _16\"></span>applicati <span class=\"_ _16\"></span>dal <span class=\"_ _16\"></span>G<span class=\"_ _7\"></span>ruppo, </span></span></span></span>le attivit\u00e0 <span class=\"_ _1\"></span>materiali<span class=\"_ _1\"></span> e immateri<span class=\"_ _1\"></span>ali con <span class=\"_ _1\"></span>vita definita <span class=\"_ _1\"></span>sono og<span class=\"_ _1\"></span>getto di ve<span class=\"_ _1\"></span>rifica al <span class=\"_ _1\"></span>fine di<span class=\"_ _1\"></span> accertare<span class=\"_ _1\"></span> se si si<span class=\"_ _1\"></span>a verifica<span class=\"_ _1\"></span>ta una<span class=\"_ _1\"></span> ridu<span class=\"_ _1\"></span>zione di <span class=\"_ _1\"></span>valore, che<span class=\"_ _1\"></span> va<span class=\"_ _1\"></span> rilevata<span class=\"_ _1\"></span> tramite<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>svalutazione, q<span class=\"_ _1\"></span>uando<span class=\"_ _1\"></span> sussistono <span class=\"_ _16\"></span>indicatori <span class=\"_ _16\"></span>che <span class=\"_ _16\"></span>facciano <span class=\"_ _16\"></span>prevedere <span class=\"_ _16\"></span>difficolta <span class=\"_ _16\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _16\"></span>recupero <span class=\"_ _3\"></span>del <span class=\"_ _16\"></span>relative <span class=\"_ _16\"></span>valore <span class=\"_ _16\"></span>netto cantabile <span class=\"_ _16\"></span>tramite <span class=\"_ _3\"></span>l'uso. <span class=\"_ _3\"></span>La <span class=\"_ _16\"></span>verifica <span class=\"_ _3\"></span>dell'esistenza<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>suddetti <span class=\"_ _16\"></span>indicatori <span class=\"_ _3\"></span>richiede <span class=\"_ _16\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>degli amministratori  l'esercizi<span class=\"_ _1\"></span>o  di  valutazioni  soggettive  basate  sulle  informazioni  disponibil<span class=\"_ _1\"></span>i all'interno del Gruppo e dal mercato, nonch\u00e9 <span class=\"_ _7\"></span>dall'esperienza<span class=\"_ _1\"></span> storica. lnoltre, qualora venga determinate <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>pos<span class=\"_ _1\"></span>sa <span class=\"_ _19\"> </span>essersi <span class=\"_ _19\"> </span>gene<span class=\"_ _1\"></span>rata <span class=\"_ _19\"> </span>una <span class=\"_ _19\"> </span>p<span class=\"_ _1\"></span>otenziale <span class=\"_ _19\"> </span>riduzione <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>valore, <span class=\"_ _19\"> </span>i<span class=\"_ _7\"></span>l <span class=\"_ _19\"> </span>Gruppo precede alla <span class=\"_ _1\"></span>deter<span class=\"_ _1\"></span>minazione del<span class=\"_ _1\"></span>la stessa<span class=\"_ _1\"></span> utilizzan<span class=\"_ _1\"></span>do tecniche<span class=\"_ _1\"></span> valutative<span class=\"_ _1\"></span> rit<span class=\"_ _1\"></span>enute idonee.<span class=\"_ _1\"></span> La corretta i<span class=\"_ _1\"></span>dentificazione<span class=\"_ _1\"></span> deg<span class=\"_ _1\"></span>li elementi<span class=\"_ _1\"></span> indicato<span class=\"_ _1\"></span>ri d<span class=\"_ _1\"></span>ell'esistenza di<span class=\"_ _1\"></span> una <span class=\"_ _1\"></span>poten<span class=\"_ _1\"></span>ziale ri<span class=\"_ _1\"></span>duzione di<span class=\"_ _3d\"> </span><span class=\"_ _1\"></span> valore, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>le <span class=\"_ _16\"></span>stime <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>determinazione <span class=\"_ _16\"></span>delle <span class=\"_ _3\"></span>stesse <span class=\"_ _3\"></span>dipendono <span class=\"_ _3\"></span>da <span class=\"_ _16\"></span>fattori <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>possono variare nel tempo i<span class=\"_ _1\"></span>nfluenzando le val<span class=\"_ _1\"></span>utazioni e s<span class=\"_ _1\"></span>time effettuate dagl<span class=\"_ _1\"></span>i Ammi<span class=\"_ _1\"></span>nistratori.<span class=\"ff8\"> </span>\u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">A<span class=\"_ _1\"></span>mmortamento <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>immobi<span class=\"_ _1\"></span>lizzazioni<span class=\"_ _1\"></span>:<span class=\"ff1\"> <span class=\"_ _13\"></span>l'ammor<span class=\"_ _1\"></span>tamento <span class=\"_ _17\"></span>delle <span class=\"_ _17\"></span>immobil<span class=\"_ _1\"></span>izzazioni <span class=\"_ _17\"></span>costituisce </span></span></span>un costo <span class=\"_ _7\"></span>rilevante <span class=\"_ _7\"></span>per il <span class=\"_ _7\"></span>Gruppo. II<span class=\"_ _7\"></span> costo <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>immo<span class=\"_ _1\"></span>bili, impianti <span class=\"_ _7\"></span>e m<span class=\"_ _7\"></span>acchinar<span class=\"_ _1\"></span>i <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>ammortizzato<span class=\"_ _1\"></span> a <span class=\"_ _4\"></span>quote<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cos<span class=\"_ _1\"></span>tanti <span class=\"_ _7\"></span>lungo <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _7\"></span>stimata <span class=\"_ _4\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>elativi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>cespiti.<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>La<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>vita<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>utile <span class=\"_ _7\"></span>economica <span class=\"_ _7\"></span>delle immobilizzazi<span class=\"_ _1\"></span>oni <span class=\"_ _a\"> </span>del <span class=\"_ _9\"> </span>Gruppo <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _a\"> </span>determinata <span class=\"_ _9\"> </span>dagli <span class=\"_ _a\"> </span>amministratori <span class=\"_ _9\"> </span>nel <span class=\"_ _9\"> </span>moment<span class=\"_ _7\"></span>o <span class=\"_ _9\"> </span>in <span class=\"_ _a\"> </span>cui l'immobilizzazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _17\"></span>acquista<span class=\"_ _1\"></span>ta; <span class=\"_ _17\"></span>essa<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _4\"></span>basata <span class=\"_ _17\"></span>sull<span class=\"_ _1\"></span>'esperienza <span class=\"_ _4\"></span>storica <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>analoghe immobilizzazi<span class=\"_ _1\"></span>oni, <span class=\"_ _21\"> </span>condiz<span class=\"_ _1\"></span>ioni <span class=\"_ _14\"> </span>di <span class=\"_ _21\"> </span>mercato<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>e <span class=\"_ _14\"> </span>anticipazioni<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>riguardanti <span class=\"_ _14\"> </span>eventi <span class=\"_ _21\"> </span>futuri<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>che<span class=\"_ _1\"></span> potrebbero <span class=\"_ _13\"></span>ave<span class=\"_ _1\"></span>re <span class=\"_ _17\"></span>impatto <span class=\"_ _13\"></span>sulla <span class=\"_ _17\"></span>vita <span class=\"_ _13\"></span>utile,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra <span class=\"_ _17\"></span>i <span class=\"_ _13\"></span>quali<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>variazioni<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>nella <span class=\"_ _17\"></span>tecnologia. <span class=\"_ _13\"></span>Pertan<span class=\"_ _1\"></span>to, l'effettiva <span class=\"_ _8\"> </span>vi<span class=\"_ _1\"></span>ta <span class=\"_ _8\"> </span>econo<span class=\"_ _1\"></span>mica <span class=\"_ _8\"> </span>pu\u00f2 <span class=\"_ _8\"> </span>differi<span class=\"_ _1\"></span>re <span class=\"_ _8\"> </span>dalla <span class=\"_ _2\"> </span>vita <span class=\"_ _8\"> </span>utile <span class=\"_ _8\"> </span>stimata<span class=\"_ _1\"></span>. <span class=\"_ _8\"> </span>II <span class=\"_ _2\"> </span>G<span class=\"_ _7\"></span>ruppo <span class=\"_ _2\"> </span>valuta periodicamente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ca<span class=\"_ _1\"></span>mbiamenti <span class=\"_ _3\"></span>tecnologici <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>settore,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>gli <span class=\"_ _3\"></span>oneri di <span class=\"_ _3\"></span>smantellamento<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>i<span class=\"_ _7\"></span>l <span class=\"_ _1\"></span>valore<span class=\"_ _1\"></span> di <span class=\"_ _13\"></span>recupero <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>aggiorn<span class=\"_ _1\"></span>are <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>residua <span class=\"_ _13\"></span>vita <span class=\"_ _13\"></span>uti<span class=\"_ _1\"></span>le. <span class=\"_ _13\"></span>Tale <span class=\"_ _13\"></span>aggiornamento <span class=\"_ _13\"></span>pe<span class=\"_ _1\"></span>riodico <span class=\"_ _13\"></span>potrebbe<span class=\"_ _1\"></span> comportare <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>variazio<span class=\"_ _1\"></span>ne <span class=\"_ _13\"></span>nel <span class=\"_ _13\"> </span>periodo <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>ammortamento <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>quindi <span class=\"_ _13\"></span>anche <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>quota <span class=\"_ _13\"></span>di ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>degli esercizi futuri. <span class=\"_ _7\"></span>Le stime<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>e le <span class=\"_ _7\"></span>assunzioni sono <span class=\"_ _7\"></span>periodic<span class=\"_ _1\"></span>amente riviste <span class=\"_ _7\"></span>e gli effetti di ciascuna<span class=\"_ _1\"></span> variazion<span class=\"_ _1\"></span>e sono iscritti a conto econo<span class=\"_ _1\"></span>mico. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">Impos<span class=\"_ _1\"></span>te:<span class=\"ff1\"> <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>imposte <span class=\"_ _1\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _1\"></span>(correnti <span class=\"_ _3\"></span>e di<span class=\"_ _1\"></span>fferite<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>determinate <span class=\"_ _3\"></span>secondo <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>pruden<span class=\"_ _1\"></span>te </span></span></span>interpretazione <span class=\"_ _16\"></span>delle <span class=\"_ _16\"></span>normative <span class=\"_ _16\"></span>fiscali <span class=\"_ _16\"></span>vigenti. <span class=\"_ _16\"></span>Questo <span class=\"_ _3\"></span>processo <span class=\"_ _16\"></span>comporta <span class=\"_ _16\"></span>talvolta <span class=\"_ _16\"></span>complesse stime <span class=\"_ _7\"></span>nella <span class=\"_ _4\"></span>deter<span class=\"_ _1\"></span>minazione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>reddito<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>imponi<span class=\"_ _1\"></span>bile <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>differenze <span class=\"_ _7\"></span>temporanee <span class=\"_ _7\"></span>deducibili ed <span class=\"_ _4\"></span>imponibil<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>tra <span class=\"_ _7\"></span>valori <span class=\"_ _4\"></span>contabili<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>fiscali<span class=\"_ _1\"></span>. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>rticolare, <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _7\"></span>la <span class=\"_ _4\"></span>recuperabilit\u00e0 delle attivit\u00e0 per imposte differite, rilevate in relazione sia alle perdite fiscal<span class=\"_ _1\"></span>i utilizzabili negli esercizi <span class=\"_ _17\"></span>successivi, <span class=\"_ _17\"></span>sia <span class=\"_ _17\"></span>alle <span class=\"_ _17\"></span>differenze <span class=\"_ _17\"></span>temporanee <span class=\"_ _17\"></span>deducibi<span class=\"_ _1\"></span>li, <span class=\"_ _17\"></span>tiene <span class=\"_ _17\"></span>canto <span class=\"_ _17\"></span>della <span class=\"_ _17\"></span>st<span class=\"_ _7\"></span>ima <span class=\"_ _17\"></span>dei redditi imponibil<span class=\"_ _1\"></span>i futuri attesi<span class=\"_ _1\"></span>. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">Fo<span class=\"_ _1\"></span>ndi:<span class=\"ff1\"> gli accantona<span class=\"_ _1\"></span>menti rela<span class=\"_ _1\"></span>tivi a<span class=\"_ _1\"></span> contenziosi so<span class=\"_ _1\"></span>no frutto di<span class=\"_ _1\"></span> un processo<span class=\"_ _1\"></span> che si<span class=\"_ _1\"></span> basa sulla </span></span></span>valutazione <span class=\"_ _19\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _19\"> </span>proba<span class=\"_ _1\"></span>bilit\u00e0 <span class=\"_ _19\"> </span>di <span class=\"_ _15\"> </span>soccombenza. <span class=\"_ _15\"> </span>Coerentemente <span class=\"_ _19\"> </span>con<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>quanto <span class=\"_ _15\"> </span>disposto <span class=\"_ _19\"> </span>dai principi <span class=\"_ _13\"></span>contabil<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>internazionali<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>iscritti <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>gl<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>accantonamenti <span class=\"_ _13\"></span>relativi <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>quei<span class=\"_ _1\"></span> contenziosi il cui esito<span class=\"_ _1\"></span> di soccombenza<span class=\"_ _1\"></span> \u00e8 stimato<span class=\"_ _1\"></span> come probabi<span class=\"_ _1\"></span>le. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">R<span class=\"_ _1\"></span>iduzione di <span class=\"_ _7\"></span>valore <span class=\"_ _7\"></span>delle <span class=\"_ _7\"></span>attivit\u00e0 finanziarie<span class=\"ff1\">: <span class=\"_ _7\"></span>sotto <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>modello previsto <span class=\"_ _7\"></span>dall'IFRS 9, <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>perdita </span></span></span>attesa <span class=\"_ _1\"></span>viene<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>definita<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>somma <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>attese <span class=\"_ _1\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>dagli <span class=\"_ _3\"></span>eventi <span class=\"_ _1\"></span>di <span class=\"ff8\">de<span class=\"_ _1\"></span>fault<span class=\"ff1\"> <span class=\"_ _3\"></span>che </span></span>possono <span class=\"_ _15\"> </span>colpire <span class=\"_ _19\"> </span>lo <span class=\"_ _15\"> </span>strumento <span class=\"_ _15\"> </span>finanziario <span class=\"_ _19\"> </span>su<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>un <span class=\"_ _19\"> </span>determinate<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>orizzonte <span class=\"_ _19\"> </span>t<span class=\"_ _1\"></span>emporale; <span class=\"_ _15\"> </span>ci<span class=\"_ _7\"></span>\u00f2 <span class=\"_ _19\"> </span>si concretizza <span class=\"_ _13\"> </span>nella <span class=\"_ _15\"> </span>rilevazione <span class=\"_ _13\"></span>della <span class=\"_ _15\"> </span>perdita <span class=\"_ _15\"> </span>attesa <span class=\"_ _13\"></span>sia <span class=\"_ _15\"> </span>utilizzando <span class=\"_ _13\"> </span>dati <span class=\"_ _15\"> </span>passati <span class=\"_ _15\"> </span>e <span class=\"_ _13\"> </span>presenti, nonche <span class=\"_ _4\"></span>informa<span class=\"_ _1\"></span>zioni <span class=\"_ _4\"></span>in <span class=\"_ _7\"></span>merito <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>cir<span class=\"_ _1\"></span>costanze <span class=\"_ _7\"></span>future <span class=\"_ _4\"></span>(forward <span class=\"_ _4\"></span>loo<span class=\"_ _1\"></span>king). <span class=\"_ _4\"></span>Tal<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>modell<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span><span class=\"ls9\">\u00e8 <span class=\"_ _4\"></span></span>stato<span class=\"_ _1\"></span> applicato alle attivit\u00e0<span class=\"_ _1\"></span> finanziarie iscrit<span class=\"_ _1\"></span>te al costo a<span class=\"_ _1\"></span>mmortizzato. \u2022<span class=\"ff1\"> <span class=\"_ _8\"> </span><span class=\"ff8\">B<span class=\"_ _1\"></span>enefici <span class=\"_ _14\"> </span>ai <span class=\"_ _21\"> </span>dipend<span class=\"_ _1\"></span>enti<span class=\"ff1\">: <span class=\"_ _21\"> </span>gl<span class=\"_ _1\"></span>i <span class=\"_ _14\"> </span>accantonamenti <span class=\"_ _14\"> </span>connessi <span class=\"_ _14\"> </span>ai <span class=\"_ _21\"> </span>benefici <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>dipendenti <span class=\"_ _21\"> </span>sono<span class=\"_ _1\"></span> </span></span></span>determinati sul<span class=\"_ _1\"></span>la base<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>ipotesi <span class=\"_ _1\"></span>attuariali; <span class=\"_ _1\"></span>le varia<span class=\"_ _3\"></span>zioni di tali i<span class=\"_ _1\"></span>potesi po<span class=\"_ _1\"></span>trebbero ave<span class=\"_ _1\"></span>re e<span class=\"_ _1\"></span>ffetti significativi su <span class=\"_ _1\"></span>tale voc<span class=\"ls9\">e.</span> Le stime <span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>e assunzi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span>sono rivis<span class=\"_ _1\"></span>te pe<span class=\"_ _1\"></span>riodicamente <span class=\"_ _1\"></span>e gl<span class=\"_ _1\"></span>i e<span class=\"_ _1\"></span>ffetti di<span class=\"_ _1\"></span> ogni va<span class=\"_ _1\"></span>riazi<span class=\"_ _1\"></span>one sono <span class=\"_ _1\"></span>riflessi<span class=\"_ _1\"></span> nel <span class=\"_ _4\"></span>Conto <span class=\"_ _17\"></span>Econo<span class=\"_ _1\"></span>mico <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>nel <span class=\"_ _17\"></span>Conto <span class=\"_ _4\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Complessivo, <span class=\"_ _4\"></span>qualora <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>stessa<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span>nteressi <span class=\"_ _4\"></span>solo quel periodo. Nel caso in cui la revisione interessi<span class=\"_ _1\"></span> periodi sia cor<span class=\"_ _7\"></span>renti sia futuri (ad esempio la revisione <span class=\"_ _4\"></span>della <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _17\"></span>delle <span class=\"_ _4\"></span>immobilizzazioni), <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>variazione <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>rilevata<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>periodo <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>cui <span class=\"_ _4\"></span>la revisione viene e<span class=\"_ _1\"></span>ffettuata e nei <span class=\"_ _1\"></span>relativi periodi <span class=\"_ _1\"></span>futuri. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "Cambiamenti di principi contabili, errori e cambiamenti di stima I <span class=\"_ _1\"></span><span class=\"ff9 ls0\">pri<span class=\"_ _1\"></span>ncipi <span class=\"_ _3\"></span>contabili <span class=\"_ _1\"></span>adottati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>modifica<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>period<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>all\u2019al<span class=\"_ _1\"></span>tro <span class=\"_ _1\"></span>solo <span class=\"_ _3\"></span>se il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cambiamento </span>\u00e8 <span class=\"_ _7\"></span>richiesto <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>principio <span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>contribuisce <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>fornire <span class=\"_ _7\"></span>informazioni<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>maggiormente <span class=\"_ _7\"></span>attendibili<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e rilevanti <span class=\"_ _19\"> </span>degli <span class=\"_ _19\"> </span>effetti <span class=\"_ _19\"> </span>dell<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>operazioni <span class=\"_ _19\"> </span>compiute <span class=\"_ _15\"> </span>sulla <span class=\"_ _19\"> </span>Situazione <span class=\"_ _19\"> </span>Patrimoniale, <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span>risultato economico o sui <span class=\"_ _1\"></span>flussi finanzi<span class=\"_ _1\"></span>ari dell\u2019impresa.<span class=\"ff1\"> </span>I <span class=\"_ _2c\"> </span>cambiamenti<span class=\"_ _1\"></span> <span class=\"_ _2c\"> </span>dei <span class=\"_ _2c\"> </span>principi <span class=\"_ _34\"> </span>contabili <span class=\"_ _2c\"> </span>sono <span class=\"_ _34\"> </span>contabilizzati <span class=\"_ _2c\"> </span>retroattiva<span class=\"_ _1\"></span>mente <span class=\"_ _34\"> </span>con l\u2019imputazione del<span class=\"_ _1\"></span>l\u2019effetto <span class=\"_ _1\"></span>a Patrimonio<span class=\"_ _1\"></span> Netto<span class=\"_ _1\"></span> d\u2019apertura per<span class=\"_ _1\"></span> il pi\u00f9<span class=\"_ _1\"></span> remoto<span class=\"_ _1\"></span> dei periodi<span class=\"_ _1\"></span> presentati<span class=\"_ _1\"></span>. Gli <span class=\"_ _16\"></span>altri <span class=\"_ _3\"></span>importi <span class=\"_ _16\"></span>comparativi <span class=\"_ _16\"></span>indicati <span class=\"_ _16\"></span>per <span class=\"_ _3\"></span>ciascun <span class=\"_ _16\"></span>periodo <span class=\"_ _16\"></span>precedente <span class=\"_ _16\"></span>vengono <span class=\"_ _16\"></span>p<span class=\"_ _7\"></span>arimenti <span class=\"_ _16\"></span>rettificati<span class=\"_ _1\"></span> come <span class=\"_ _19\"> </span>se <span class=\"_ _19\"> </span>il <span class=\"_ _19\"> </span>nuovo <span class=\"_ _19\"> </span>princi<span class=\"_ _1\"></span>pio <span class=\"_ _19\"> </span>fosse <span class=\"_ _19\"> </span>stato <span class=\"_ _19\"> </span>applicat<span class=\"_ _1\"></span>o <span class=\"_ _19\"> </span>sin <span class=\"_ _19\"> </span>dall\u2019ini<span class=\"_ _1\"></span>zio. <span class=\"_ _19\"> </span>L\u2019approccio <span class=\"_ _19\"> </span>prospettico <span class=\"_ _19\"> </span>\u00e8<span class=\"_ _1\"></span> effettuato solo<span class=\"_ _1\"></span> quando risulta imp<span class=\"_ _1\"></span>raticabile ricostr<span class=\"_ _1\"></span>uire l\u2019informazione<span class=\"_ _1\"></span> comparativa.<span class=\"ff1\"> </span>L\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>un  pri<span class=\"_ _1\"></span>ncipio <span class=\"_ _19\"> </span>contabile <span class=\"_ _19\"> </span>nuovo <span class=\"_ _19\"> </span>o <span class=\"_ _19\"> </span>modificato <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>contabilizzata<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>come richiesto  dal  prin<span class=\"_ _1\"></span>cipio  stesso.  S<span class=\"_ _1\"></span>e  il  princi<span class=\"_ _1\"></span>pio  non  di<span class=\"_ _1\"></span>sciplina <span class=\"_ _18\"> </span>le  modalit\u00e0  di  transizi<span class=\"_ _1\"></span>one,  il cambiamento \u00e8 cont<span class=\"_ _1\"></span>abilizzato secondo il<span class=\"_ _1\"></span> metodo retroa<span class=\"_ _1\"></span>ttivo o, se impra<span class=\"_ _1\"></span>ticabi<span class=\"_ _1\"></span>le, prospettico. Nel <span class=\"_ _4\"></span>caso<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>errori<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>rilevan<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>si <span class=\"_ _7\"></span>applica <span class=\"_ _4\"></span>lo <span class=\"_ _4\"></span>stesso<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>rattamento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>previsto<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _4\"></span>cambiamen<span class=\"_ _1\"></span>ti nei <span class=\"_ _16\"></span>principi <span class=\"_ _16\"></span>cont<span class=\"_ _7\"></span>abili<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>illustrato <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>precedenza. <span class=\"_ _3\"></span>Nel <span class=\"_ _16\"></span>caso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>errori <span class=\"_ _3\"></span>non <span class=\"_ _16\"></span>rilevanti <span class=\"_ _16\"></span>la <span class=\"_ _3\"></span>contabilizzazione \u00e8 effettuata a Con<span class=\"_ _1\"></span>to Economico nel<span class=\"_ _1\"></span> periodo in cui<span class=\"_ _1\"></span> l\u2019errore \u00e8 ri<span class=\"_ _1\"></span>levato.<span class=\"ff1\"> </span>I <span class=\"_ _17\"></span>cambiamenti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>stima<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sono <span class=\"_ _17\"></span>con<span class=\"_ _1\"></span>tabilizzati <span class=\"_ _17\"></span>pro<span class=\"_ _1\"></span>spettica<span class=\"_ _1\"></span>mente <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>Conto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>Economico<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>nel periodo <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>cui <span class=\"_ _4\"></span>avvi<span class=\"_ _1\"></span>ene <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>cambiamento <span class=\"_ _7\"></span>se <span class=\"_ _7\"></span>influisce <span class=\"_ _7\"></span>solo <span class=\"_ _7\"></span>su <span class=\"_ _4\"></span>ques<span class=\"_ _1\"></span>t\u2019ultimo <span class=\"_ _7\"></span>oppure <span class=\"_ _7\"></span>nel <span class=\"_ _7\"></span>periodo <span class=\"_ _7\"></span>in cui <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _4\"></span>avvenuto <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>cambiamento <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>nei <span class=\"_ _4\"></span>periodi <span class=\"_ _7\"></span>successi<span class=\"_ _1\"></span>vi <span class=\"_ _7\"></span>se <span class=\"_ _4\"></span>il <span class=\"_ _7\"></span>cambiamento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>influis<span class=\"_ _7\"></span>ce <span class=\"_ _7\"></span>anche <span class=\"_ _4\"></span>su questi ultimi.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "lnformativa di settore  In <span class=\"_ _7\"></span>applicazione <span class=\"_ _7\"></span>dell'IFRS <span class=\"_ _7\"></span>8, <span class=\"_ _7\"></span>relativamente <span class=\"_ _7\"></span>agli <span class=\"_ _4\"></span>sc<span class=\"_ _1\"></span>hemi <span class=\"_ _7\"></span>relativi <span class=\"_ _7\"></span>all'informativa <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>settore di <span class=\"_ _4\"></span>attivit\u00e0, <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _7\"></span>Caltagirone <span class=\"_ _4\"></span>Editore <span class=\"_ _7\"></span>adotta <span class=\"_ _4\"></span>la <span class=\"_ _7\"></span>suddivisione <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>settore <span class=\"_ _7\"></span>operative, <span class=\"_ _4\"></span>definite<span class=\"_ _1\"></span> come una compone<span class=\"_ _1\"></span>nte di<span class=\"_ _1\"></span> un'entit\u00e0<span class=\"ls6\">: </span> \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>che intraprende attivit\u00e0 imprenditorial<span class=\"_ _1\"></span>i generatrici di ricavi e di <span class=\"_ _7\"></span>costi (compresi i ricavi<span class=\"_ _1\"></span> </span>e i costi riguardan<span class=\"_ _1\"></span>ti operazi<span class=\"_ _1\"></span>oni con altre co<span class=\"_ _1\"></span>mponenti dell<span class=\"_ _1\"></span>a medesima en<span class=\"_ _1\"></span>tit<span class=\"_ _7\"></span>\u00e0); <span class=\"_ _1\"></span> \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>i <span class=\"_ _5\"> </span>cui <span class=\"_ _5\"> </span>risultati  operativi  sono <span class=\"_ _5\"> </span>rivisti <span class=\"_ _5\"> </span>periodicame<span class=\"_ _1\"></span>nte <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>pi\u00f9 <span class=\"_ _5\"> </span>alto <span class=\"_ _5\"> </span>livello  decisionale </span>operativ<span class=\"ls9\">o <span class=\"_ _4\"></span></span>dell<span class=\"_ _1\"></span>'entit\u00e0 <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>fini <span class=\"_ _7\"></span>dell'adozione <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>decisioni <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>merito <span class=\"_ _7\"></span>alle <span class=\"_ _7\"></span>risorse <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>allocare al settore e dell<span class=\"_ _1\"></span>a valutazione dei<span class=\"_ _1\"></span> risultati; e  \u2022<span class=\"ff1\"> <span class=\"_ _1c\"> </span>per la quale sono dispo<span class=\"_ _1\"></span>nibi<span class=\"_ _1\"></span>li informazioni di bil<span class=\"_ _1\"></span>ancio separate. </span>L'individuazi<span class=\"_ _1\"></span>one <span class=\"_ _17\"></span>dei <span class=\"_ _17\"></span>settori <span class=\"_ _13\"></span>operati<span class=\"_ _1\"></span>vi <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>Gruppo <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _17\"></span>stata <span class=\"_ _17\"></span>effettuata <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>riferimento <span class=\"_ _17\"></span>al sistema di r<span class=\"_ _7\"></span>endi<span class=\"_ _1\"></span>contazione interno adottato periodi<span class=\"_ _1\"></span>camente dalla Capogruppo per la <span class=\"_ _7\"></span>struttura direzionale  e  organizzati<span class=\"_ _1\"></span>va  del  Gruppo.  In  particolare,  le  attivit\u00e0  sono  svolte  in  Italia  e comprendono <span class=\"_ _17\"></span><span class=\"ff9\">l\u2019attivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>fi<span class=\"_ _1\"></span>nanziaria,<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span><span class=\"ff1\">l</span>\u2019<span class=\"ff1\">E<span class=\"_ _1\"></span>ditoria <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>pubblicit\u00e0 <span class=\"_ _13\"></span>ad<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>essa <span class=\"_ _13\"></span>asso<span class=\"_ _1\"></span>ciata. <span class=\"_ _17\"></span>Per <span class=\"_ _17\"></span>maggiori </span></span>dettagli si rimanda<span class=\"_ _1\"></span> alla nota 27. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "ATTIVIT\u00c0<span class=\"fc0\"> </span>1.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _1\"></span>teriali a vita de<span class=\"_ _1\"></span>finita </span><table class=\"s w210 h160\" id=\"_753d83c5-3c28-4f2f-892c-39bb31ffe08b\"><tr><td></td><td></td><td class=\"c x195 y1027 w211 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Marchi e<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x196 y1027 w212 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x197 y1028 w9b he7\"><div class=\"t m0 x55 he1 y11d ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x198 y1028 w9c he7\"><div class=\"t m0 x1c ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Brevetto </div></td><td class=\"c x199 y102a w213 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">Concessioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x19a y1028 w9e he7\"><div class=\"t m0 x2f ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x19b y102a w214 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td class=\"c x19c y1028 wa0 he7\"><div class=\"t m0 x82 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x197 y102b w9b hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y102b w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102b w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.043  </div></td><td class=\"c x19a y102b w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.964  </div></td><td class=\"c x19e y102b w9f hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y102b wa0 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.591  </div></td></tr><tr><td class=\"c x197 y102c w9b hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x19d y102c w9d hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">25 </span> </div></td><td class=\"c x19a y102c w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">34 </span> </div></td><td class=\"c x19e y102c w9f hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102c wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">185 </span> </div></td></tr><tr><td class=\"c x197 y102d w9b hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td></td><td></td><td class=\"c x19c y102d wa0 hdf\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x197 y102e w9b hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y102e w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102e w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.068  </div></td><td class=\"c x19a y102e w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.998  </div></td><td class=\"c x19e y102e w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102e wa0 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.776  </div></td></tr><tr><td class=\"c x197 y102f wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x198 y102f w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102f w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.068  </div></td><td class=\"c x19a y102f w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.998  </div></td><td class=\"c x19e y102f w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102f wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.777  </div></td></tr><tr><td class=\"c x197 y1030 wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y1030 w9c hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">20 </span> </div></td><td class=\"c x19d y1030 w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">180 </span> </div></td><td class=\"c x19a y1030 w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">155 </span> </div></td><td class=\"c x19e y1030 w9f hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">11 </span> </div></td><td class=\"c x19c y1030 wa2 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">366 </span> </div></td></tr><tr><td class=\"c x197 y1031 wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y1031 w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td><td></td><td class=\"c x19c y1031 wa2 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td></tr><tr><td class=\"c x197 y1032 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y1032 w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.604  </div></td><td class=\"c x19d y1032 w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.248  </div></td><td class=\"c x19a y1032 w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.072  </div></td><td class=\"c x19e y1032 w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">138 </span> </div></td><td class=\"c x19c y1032 wa2 hee\"><div class=\"t m0 x1c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 10.061  </div></td></tr><tr><td class=\"c x19f y1034 w215 h163\"><div class=\"t m0 x153 he1 y1033 ffb fs5 fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _1\"></span> e perdite<span class=\"_ _3d\"> </span></div></td><td class=\"c x198 y1035 w9c he7\"><div class=\"t m0 x1c ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Brevetto </div></td><td class=\"c x195 y1036 w211 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Marchi e<span class=\"_ _3d\"> </span></div></td><td class=\"c x19a y1035 w9e he7\"><div class=\"t m0 x2f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x196 y1036 w212 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td class=\"c x19c y1035 wa0 he7\"><div class=\"t m0 x82 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a0 y1037 w216 h164\"><div class=\"t m0 x153 he1 y1029 ffb fs5 fc0 sc0 ls0 ws0\">durevoli<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x199 y1037 w213 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">Concessioni<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x19b y1037 w214 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x197 y1038 w9b hf1\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y1038 w9c hf1\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.575  </div></td><td class=\"c x19d y1038 w9d hf1\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">692 </span> </div></td><td class=\"c x19a y1038 w9e hf1\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.885  </div></td><td class=\"c x19e y1038 w9f hf1\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y1038 wa0 hf1\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.152  </div></td></tr><tr><td class=\"c x197 y1039 w9b hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y1039 w9c hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">5 </span> </div></td><td class=\"c x19d y1039 w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">112 </span> </div></td><td class=\"c x19a y1039 w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">78 </span> </div></td><td></td><td class=\"c x19c y1039 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">195 </span> </div></td></tr><tr><td class=\"c x197 y103a w9b hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y103a w9e hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(32) </span> </div></td><td class=\"c x19e y103a w9f hee\"><div class=\"t m0 x9c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y103a wa0 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(32) </span> </div></td></tr><tr><td class=\"c x197 y103b w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y103b w9c hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.579  </div></td><td class=\"c x19d y103b w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">804 </span> </div></td><td class=\"c x19a y103b w9e hdf\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.963  </div></td><td></td><td class=\"c x19c y103b wa0 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.346  </div></td></tr><tr><td class=\"c x197 y103c wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x198 y103c w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.579  </div></td><td class=\"c x19d y103c w9d hee\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">804 </span> </div></td><td class=\"c x19a y103c w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.963  </div></td><td class=\"c x19e y103c w9f hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y103c wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.346  </div></td></tr><tr><td class=\"c x197 y103d wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y103d w9c hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">12 </span> </div></td><td class=\"c x19d y103d w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">172 </span> </div></td><td class=\"c x19a y103d w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">74 </span> </div></td><td></td><td class=\"c x19c y103d wa2 hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">258 </span> </div></td></tr><tr><td class=\"c x197 y103e wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y103e w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td><td></td><td class=\"c x19c y103e wa2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td></tr><tr><td class=\"c x197 y103f wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y103f w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.591  </div></td><td class=\"c x19d y103f w9d hee\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">975 </span> </div></td><td class=\"c x19a y103f w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.956  </div></td><td></td><td class=\"c x19c y103f wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.523  </div></td></tr><tr><td class=\"c x197 y1040 w9b hee\"><div class=\"t m0 x3a he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x197 y1041 w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y1041 w9c hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">10 </span> </div></td><td class=\"c x19d y1041 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">351 </span> </div></td><td class=\"c x19a y1041 w9e hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">79 </span> </div></td><td class=\"c x19e y1041 w9f hdf\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y1041 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">440 </span> </div></td></tr><tr><td class=\"c x197 y1042 w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y1042 w9c hdf\"><div class=\"t m0 x2a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">5 </span> </div></td><td class=\"c x19d y1042 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">264 </span> </div></td><td class=\"c x19a y1042 w9e hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">35 </span> </div></td><td class=\"c x19e y1042 w9f hdf\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y1042 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">430 </span> </div></td></tr><tr><td class=\"c x197 y1043 wa1 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y1043 w9c hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">13 </span> </div></td><td class=\"c x19d y1043 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">272 </span> </div></td><td class=\"c x19a y1043 w9e hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">115 </span> </div></td><td class=\"c x19e y1043 w9f hdf\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">138 </span> </div></td><td class=\"c x19c y1043 wa2 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">538 </span> </div></td></tr></table>Al <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>dicembre <span class=\"_ _9\"> </span><span class=\"ls2\">2024</span> <span class=\"_ _9\"> </span>non <span class=\"_ _5\"> </span>r<span class=\"_ _7\"></span>isultano <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _5\"> </span>inattive <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>completamente<span class=\"_ _1\"></span> ammortizzate an<span class=\"_ _1\"></span>cora in uso<span class=\"_ _1\"></span> di valore significativo<span class=\"_ _1\"></span>. 2.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _1\"></span>teriali a vita <span class=\"_ _1\"></span>indefinita </span>Le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immateriali <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>vita <span class=\"_ _4\"></span>indefinita, <span class=\"_ _7\"></span>costituite<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>interamente <span class=\"_ _7\"></span>dalle <span class=\"_ _7\"></span>testate <span class=\"_ _7\"></span>editoriali <span class=\"_ _7\"></span>dei quotidiani, <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _17\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sottopost<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>annualmente <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>verifiche <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>determinare<span class=\"_ _1\"></span> l\u2019esistenza di eventuali<span class=\"_ _1\"></span> perdite di val<span class=\"_ _1\"></span>ore.<span class=\"ff1\"> </span>Si riporta la tabell<span class=\"_ _1\"></span>a relati<span class=\"_ _1\"></span>va alle attivit\u00e0 imma<span class=\"_ _1\"></span>teriali a vita<span class=\"_ _1\"></span> indefinita: <table class=\"s w217 h165\" id=\"_c5f519b9-09b4-49e1-ad41-19b687966413\"><tr><td class=\"c x1a2 y1044 wa3 hee\"><div class=\"t m0 x55 he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1a3 y1044 wa4 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x1a4 y1044 wa5 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Testate  </div></td><td class=\"c x1a5 y1044 wa6 hee\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a2 y1045 wa3 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y1045 wa4 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1045 wa5 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1045 wa6 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y1046 wa3 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y1046 wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1047 wa3 hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1047 wa6 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1048 wa3 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1048 wa4 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1048 wa5 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1048 wa6 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y1049 wa1 hf4\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a3 y1049 wa4 hf4\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1049 wa5 hf4\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1049 wa7 hf4\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y104a wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y104a wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y104b wa1 hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y104b wa7 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y104c wa1 hf5\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y104c wa4 hf5\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y104c wa5 hf5\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y104c wa7 hf5\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y104d wa3 hdf\"><div class=\"t m0 xc1 he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x1a3 y104d wa4 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x1a4 y104d wa5 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Testate  </div></td><td class=\"c x1a5 y104d wa6 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a2 y104e wa3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y104e wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y104e wa5 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y104e wa6 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y104f wa3 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y104f wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1050 wa3 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1050 wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1051 wa3 hf6\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1051 wa4 hf6\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1051 wa5 hf6\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y1051 wa6 hf6\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y1052 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a3 y1052 wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1052 wa5 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y1052 wa7 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y1053 wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1a4 y1053 wa5 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">      15.000  </div></td><td class=\"c x1a5 y1053 wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        15.000  </div></td></tr><tr><td class=\"c x1a2 y1054 wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1054 wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1055 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y1055 wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1055 wa5 hee\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">209.991 </div></td><td class=\"c x1a5 y1055 wa7 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">399.587 </div></td></tr><tr><td class=\"c x1a2 y1056 wa3 hdf\"><div class=\"t m0 x3a he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1057 wa3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y1057 wa4 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1057 wa5 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td><td class=\"c x1a5 y1057 wa6 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td></tr><tr><td class=\"c x1a2 y1058 wa3 hf4\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1058 wa4 hf4\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1058 wa5 hf4\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td><td class=\"c x1a5 y1058 wa6 hf4\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td></tr><tr><td class=\"c x1a2 y1059 wa1 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y1059 wa4 hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1059 wa5 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">76.803 </div></td><td class=\"c x1a5 y1059 wa7 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">76.803 </div></td></tr></table>Di <span class=\"_ _19\"> </span>seguito  \u00e8<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>riportata <span class=\"_ _18\"> </span>la <span class=\"_ _19\"> </span>composizione <span class=\"_ _19\"> </span>del <span class=\"_ _18\"> </span>saldo <span class=\"_ _19\"> </span>relativo  al<span class=\"_ _1\"></span>le <span class=\"_ _19\"> </span>testate <span class=\"_ _19\"> </span>editoriali <span class=\"_ _19\"> </span>dei quotidiani, con la rel<span class=\"_ _1\"></span>ativa movi<span class=\"_ _1\"></span>mentazione: <table class=\"s w218 h166\" id=\"_5476f095-ed27-4dc3-8c39-5660a34fe7fb\"><tr><td></td><td></td><td></td><td class=\"c x1a7 y105b w219 h167\"><div class=\"t m0 x153 hb1 y105a ff4 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1a8 y105c waa hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td></td><td class=\"c x1aa y105f w21a h168\"><div class=\"t m0 x153 hb1 y105d ff4 fs0 fc0 sc0 ls0 ws0\">Decrementi<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1a9 hb1 y105e ff4 fs0 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ab y105c wad hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y1060 wa9 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Messaggero S.p.A. </div></td><td class=\"c x1a8 y1060 waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td></td><td class=\"c x1ad y1060 wac heb\"><div class=\"t m0 x4e h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1060 wad heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td></tr><tr><td class=\"c x1ac y1061 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Il Mattino S.p.A. </div></td><td class=\"c x1a8 y1061 waa hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td></td><td class=\"c x1ad y1061 wac hc9\"><div class=\"t m0 x4e h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1061 wad hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td></tr><tr><td class=\"c x1ac y1062 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Quotidiano di Puglia Srl </div></td><td class=\"c x1a8 y1062 waa hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td><td></td><td></td><td class=\"c x1ab y1062 wad hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td></tr><tr><td class=\"c x1ac y1063 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Corriere Adriatico Srl </div></td><td class=\"c x1a8 y1063 waa hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td></td><td></td><td class=\"c x1ab y1063 wad hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td></tr><tr><td class=\"c x1ac y1064 wa9 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Gazzettino S.p.A. </div></td><td class=\"c x1a8 y1064 waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td></td><td></td><td class=\"c x1ab y1064 wad heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td></tr><tr><td class=\"c x1ac y1065 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Altre testate minori </div></td><td class=\"c x1a8 y1065 waa hc9\"><div class=\"t m0 x94 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td><td></td><td></td><td class=\"c x1ab y1065 wad hc9\"><div class=\"t m0 xd1 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td></tr><tr><td class=\"c x1ac y1066 wa9 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1a8 y1066 waa hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td><td class=\"c x1ae y1066 wab hc9\"><div class=\"t m0 x3a hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ad y1066 wac hc9\"><div class=\"t m0 x4e hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1066 wad hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td></tr><tr><td></td><td class=\"c x1a8 y1067 waa hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a7 y1068 w219 h167\"><div class=\"t m0 x153 hb1 y105a ff4 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td class=\"c x1aa y1069 w21a h168\"><div class=\"t m0 x153 hb1 y105d ff4 fs0 fc0 sc0 ls0 ws0\">Decrementi<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1a9 hb1 y105e ff4 fs0 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ab y1067 waf hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y106a wae hf8\"><div class=\"t m0 x19 h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\">Il Messaggero S.p.A. </div></td><td class=\"c x1a8 y106a waa hf8\"><div class=\"t m0 x7d h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td></td><td class=\"c x1ad y106a wac hf8\"><div class=\"t m0 x20 h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> (9.000)  </div></td><td class=\"c x1ab y106a waf hf8\"><div class=\"t m0 x7d h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> 34.8<span class=\"ls31\">08</span><span class=\"ls31\"><span class=\"_ _7\"></span></span>  </div></td></tr><tr><td class=\"c x1ac y106b wae heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Mattino S.p.A. </div></td><td class=\"c x1a8 y106b waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td></td><td class=\"c x1ad y106b wac heb\"><div class=\"t m0 x20 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> (2.900)  </div></td><td class=\"c x1ab y106b waf heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 14.896  </div></td></tr><tr><td class=\"c x1ac y106c wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Quotidiano di Puglia Srl </div></td><td class=\"c x1a8 y106c waa hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td><td></td><td></td><td class=\"c x1ab y106c waf hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td></tr><tr><td class=\"c x1ac y106d wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Corriere Adriatico Srl </div></td><td class=\"c x1a8 y106d waa hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td></td><td></td><td class=\"c x1ab y106d waf hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td></tr><tr><td class=\"c x1ac y106e wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Il Gazzettino S.p.A. </div></td><td class=\"c x1a8 y106e waa hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td></td><td class=\"c x1ad y106e wac hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (3.100)  </div></td><td class=\"c x1ab y106e waf hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\"></span><span class=\"ls15\">24.</span>587  </div></td></tr><tr><td class=\"c x1ac y106f wae heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Altre testate minori </div></td><td class=\"c x1a8 y106f waa heb\"><div class=\"t m0 x94 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td><td></td><td></td><td class=\"c x1ab y106f waf heb\"><div class=\"t m0 xd1 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td></tr><tr><td class=\"c x1ac y1070 wae hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1a8 y1070 waa hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td><td class=\"c x1ae y1070 wab hc9\"><div class=\"t m0 x3a hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ad y1070 wac hc9\"><div class=\"t m0 x37 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> (15.000)  </div></td><td class=\"c x1ab y1070 waf hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 76.803  </div></td></tr></table>Con <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>iferimen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>model<span class=\"_ _1\"></span>lo <span class=\"_ _7\"></span>valutativo <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>tilizzato <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ini <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>rifica <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>re<span class=\"_ _1\"></span>cuperabilit\u00e0 delle <span class=\"_ _17\"></span>Testate <span class=\"_ _13\"></span>edi<span class=\"_ _1\"></span>toriali, <span class=\"_ _17\"></span>in <span class=\"_ _13\"></span>linea <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _17\"></span>svolto <span class=\"_ _13\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ls2\">2023</span>, <span class=\"_ _13\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>st<span class=\"_ _7\"></span>ata <span class=\"_ _17\"></span>effettuata <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>verifica <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> recuperabilit\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>valore delle <span class=\"_ _4\"></span>singol<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>Testate <span class=\"_ _7\"></span>Editoriali <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>sensi <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>combinato <span class=\"_ _7\"></span>disposto <span class=\"_ _7\"></span>dello IAS 36 par. 10(a) e<span class=\"_ _1\"></span> dello IAS<span class=\"_ _1\"></span> 38 par. 108.   L\u2019<span class=\"ff8 ls0\">impairment <span class=\"_ _3\"></span>test <span class=\"ff1\">delle <span class=\"_ _3\"></span>singole Testa<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>Editoriali<span class=\"_ _1\"></span> \u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>effe<span class=\"_ _1\"></span>ttuato <span class=\"_ _1\"></span>avendo<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>iferimento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </span></span>un <span class=\"_ _15\"> </span>valore <span class=\"_ _13\"></span>recuperabile <span class=\"_ _13\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _13\"> </span>Testate <span class=\"_ _15\"> </span>Editoriali<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>calcolato <span class=\"_ _13\"></span>con <span class=\"_ _15\"> </span>un <span class=\"_ _13\"></span>modello <span class=\"_ _15\"> </span>valutativo fondato <span class=\"_ _17\"></span>su <span class=\"_ _13\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>misura <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>coerente <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value</span> <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>te<span class=\"_ _1\"></span>rzo <span class=\"_ _17\"></span>livello <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>principio contabile internazional<span class=\"_ _1\"></span>e IFRS<span class=\"_ _1\"></span> 13 \u201c<span class=\"ff8\">Fair Value Mea<span class=\"_ _1\"></span>surement<span class=\"ff9\">\u201d (o \u201c<span class=\"_ _1\"></span>IFRS 13\u201d).<span class=\"_ _1\"></span> <span class=\"ff1\">  </span></span></span>Il <span class=\"_ _34\"> </span>valore <span class=\"_ _34\"> </span>recuperabile<span class=\"ff8\"> <span class=\"_ _34\"> </span></span>delle <span class=\"_ _34\"> </span>Testate <span class=\"_ _34\"> </span>Editori<span class=\"_ _1\"></span>ali <span class=\"_ _8\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stato <span class=\"_ _34\"> </span>determinato <span class=\"_ _34\"> </span>mediante l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>metodologi<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>valutativa <span class=\"_ _13\"> </span>basata <span class=\"_ _15\"> </span>sui <span class=\"_ _13\"> </span>multipli <span class=\"_ _15\"> </span>empirici. <span class=\"_ _15\"> </span>Tale<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>metodologia<span class=\"_ _1\"></span> rientra tra i metodi<span class=\"_ _1\"></span> comparativi pi\u00f9 diffusi<span class=\"_ _1\"></span> in dottrina e in prassi ai fini<span class=\"_ _1\"></span> della determinazione de<span class=\"_ _1\"></span>l valore di specifi<span class=\"_ _1\"></span>che tipologi<span class=\"_ _1\"></span>e di attivit\u00e0 immate<span class=\"_ _1\"></span>rial<span class=\"ls1\">i.</span> Il <span class=\"_ _17\"></span>modello <span class=\"_ _4\"></span>applicato <span class=\"_ _17\"></span>fa <span class=\"_ _4\"></span>riferimento, <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>stima <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>recuperabi<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>Testate Editoriali, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>multipli <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>fatturato (distinto <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ffusione <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>raccolta <span class=\"_ _7\"></span>pubblicitaria)<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fattore correttivo <span class=\"_ _7\"></span>rappresentato da <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>multiplo <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>valori <span class=\"_ _7\"></span>negativi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>EBITDA <span class=\"_ _7\"></span>eventualmente <span class=\"_ _7\"></span>generati dalla Testata <span class=\"_ _7\"></span>Editori<span class=\"_ _1\"></span>ale. I <span class=\"_ _7\"></span>coefficienti<span class=\"_ _1\"></span> m<span class=\"_ _7\"></span>oltiplicativi<span class=\"_ _1\"></span> delle variabili <span class=\"_ _7\"></span>di fatturato sono <span class=\"_ _7\"></span>stati calibrati<span class=\"_ _1\"></span> avendo riferi<span class=\"_ _1\"></span>mento ad un<span class=\"_ _1\"></span>a \u201c<span class=\"ff8\">balance scoreca<span class=\"_ _1\"></span>rd<span class=\"ff9\">\u201d vo<span class=\"_ _1\"></span>lta ad as<span class=\"_ _1\"></span>segnare un<span class=\"_ _1\"></span> punt<span class=\"_ _1\"></span>eggio ad una<span class=\"_ _1\"></span> serie </span></span>di <span class=\"_ _9\"> </span>fattori <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _5\"> </span>esplicativi <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>delle <span class=\"_ _5\"> </span>t<span class=\"_ _7\"></span>estate <span class=\"_ _9\"> </span>editorial<span class=\"_ _1\"></span>i <span class=\"_ _9\"> </span>(anzianit\u00e0, <span class=\"_ _9\"> </span>concor<span class=\"_ _1\"></span>renza, diffusione, <span class=\"_ _26\"> </span>prezzo, <span class=\"_ _25\"> </span>r<span class=\"_ _7\"></span>edazi<span class=\"_ _1\"></span>one, <span class=\"_ _26\"> </span>attrattivit\u00e0 <span class=\"_ _26\"> </span>pubbli<span class=\"_ _1\"></span>citaria, <span class=\"_ _26\"> </span>potenzialit\u00e0 <span class=\"_ _26\"> </span>future, <span class=\"_ _26\"> </span>serbatoio pubblicitario <span class=\"_ _5\"> </span>e <span class=\"_ _a\"> </span>redditivit\u00e0), <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>base <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>un\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>dell\u2019andamento <span class=\"_ _9\"> </span>generale <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>settore editoriale <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>po<span class=\"_ _1\"></span>sizion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>competitiva<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>assunta <span class=\"_ _13\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ciascuna <span class=\"_ _13\"></span>Testa<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>Editorial<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>proprio<span class=\"_ _3d\"> </span>mercato <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>riferimen<span class=\"_ _1\"></span>to, <span class=\"_ _16\"></span>nonch\u00e9 <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>funzione <span class=\"_ _16\"></span>dell\u2019esperienza <span class=\"_ _16\"></span>empirica <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>valutazioni <span class=\"_ _16\"></span>manageriali sui <span class=\"_ _7\"></span>profili <span class=\"_ _7\"></span>qualitativi di <span class=\"_ _7\"></span>ciascuna <span class=\"_ _7\"></span>delle <span class=\"_ _7\"></span>Testate <span class=\"_ _7\"></span>Editoriali<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>determinazione dei <span class=\"_ _7\"></span>coefficienti <span class=\"_ _7\"></span>del fatturato <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>funzione <span class=\"_ _9\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>punteggio <span class=\"_ _9\"> </span>complessivo  risultante <span class=\"_ _9\"> </span>dalla <span class=\"_ _5\"> </span><span class=\"ff8\">balance <span class=\"_ _5\"> </span>scorecard</span>, <span class=\"_ _9\"> </span>per ciascuna <span class=\"_ _1\"></span>Testata<span class=\"_ _1\"></span> Edi<span class=\"_ _1\"></span>toriale, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>ata<span class=\"_ _1\"></span> ef<span class=\"_ _1\"></span>fettuata <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>a ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oggettivo<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>funzione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> quale, <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _17\"></span>coefficienti, <span class=\"_ _4\"></span>all\u2019attribuzione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>punteggio <span class=\"_ _17\"></span>minimo <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>tutti <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>fattori<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quali<span class=\"_ _1\"></span>tativi corrisponde <span class=\"_ _19\"> </span>l\u2019estremo  i<span class=\"ff1\">nferiore<span class=\"_ _1\"></span>  del<span class=\"_ _1\"></span>  <span class=\"ff8\">range<span class=\"_ _1\"></span><span class=\"ff1\">  <span class=\"ff9\">pa<span class=\"_ _1\"></span>rametrico <span class=\"_ _19\"> </span>e  al <span class=\"_ _19\"> </span>massimo  pu<span class=\"_ _1\"></span>nteggio  l<span class=\"_ _1\"></span>\u2019estremo<span class=\"_ _1\"></span> </span></span></span></span>superiore dello stesso<span class=\"_ _1\"></span> <span class=\"ff8\">range</span>.  Nel <span class=\"_ _15\"> </span>prospetto <span class=\"_ _15\"> </span>sottostant<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>riportano <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>valori <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>iscrizione <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>bilancio <span class=\"_ _13\"> </span>d<span class=\"_ _7\"></span>elle <span class=\"_ _15\"> </span>Testate Editoriali alla luce dei risultati delle analisi svolte <span class=\"_ _7\"></span>al fine di eff<span class=\"_ _7\"></span>ettuare il <span class=\"_ _7\"></span><span class=\"ff8\">test </span>di <span class=\"ff8\">impairment</span> delle Testate <span class=\"_ _13\"></span>Editorial<span class=\"_ _1\"></span>i. <span class=\"_ _13\"> </span>I <span class=\"_ _13\"></span>risultati, <span class=\"_ _13\"></span>confortati <span class=\"_ _13\"></span>anche <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>valutazioni<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>effettuate <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>professionista<span class=\"_ _1\"></span> esterno, hanno por<span class=\"_ _1\"></span>tato alla ril<span class=\"_ _1\"></span>evazione di una pe<span class=\"_ _1\"></span>rdita di valore<span class=\"_ _1\"></span>: <table class=\"s w21b h169\" id=\"_fb750f1d-108a-4d2e-a78f-ea8f52bac341\"><tr><td class=\"c x1b0 y1071 wb1 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Descrizione </div></td><td></td><td class=\"c x1b1 y1071 wb2 hdf\"><div class=\"t m0 x4f ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Testate </div></td><td></td></tr><tr><td></td><td class=\"c x1b1 y1072 wb3 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1b2 y1072 wb4 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b3 y1072 wb5 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Svalutaz. </div></td></tr><tr><td class=\"c x1b0 y1073 wb1 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Gazzettino  </div></td><td class=\"c x1b1 y1073 wb3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\"></span><span class=\"ls8\">24.</span>5<span class=\"ls8\">87</span>  </div></td><td class=\"c x1b2 y1073 wb4 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td class=\"c x1b3 y1073 wb5 hee\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (3.1<span class=\"ls8\">00</span><span class=\"ls8\">) </span> </div></td></tr><tr><td class=\"c x1b0 y1074 wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Messaggero <span class=\"_ _1\"></span> </div></td><td class=\"c x1b1 y1074 wb3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 34.8<span class=\"ls8\">08</span><span class=\"ls8\"> </span> </div></td><td class=\"c x1b2 y1074 wb4 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td class=\"c x1b3 y1074 wb5 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (9.0<span class=\"ls8\">00</span><span class=\"ls8\">) </span> </div></td></tr><tr><td class=\"c x1b0 y1075 wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Mattino </div></td><td class=\"c x1b1 y1075 wb3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 14.896  </div></td><td class=\"c x1b2 y1075 wb4 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td class=\"c x1b3 y1075 wb5 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (2.900)  </div></td></tr><tr><td class=\"c x154 y1077 w21c h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Quotidiano di<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1078 w21d h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">Puglia</div></td><td class=\"c x1b1 y1079 wb3 he5\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">431 </span> </div></td><td class=\"c x1b2 y1079 wb4 he5\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">431 </span> </div></td><td class=\"c x1b3 y1079 wb5 he5\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1b0 y107a wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _1\"></span> </div></td><td class=\"c x1b1 y107a wb3 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x1b2 y107a wb4 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x1b3 y107a wb5 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr></table>In <span class=\"_ _13\"></span>aggiunta <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>verifica <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>recuperabilit\u00e0 <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>Testate <span class=\"_ _13\"></span>Editoriali<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>31 dicembre <span class=\"_ _3\"></span><span class=\"ls2\">2024<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ff9\">median<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>l\u2019applicazion<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>modello <span class=\"_ _3\"></span>illustrato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>precedenza<span class=\"ff1\">, <span class=\"_ _3\"></span>tenuto <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e </span></span></span></span>interdipendenze <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sistenti <span class=\"_ _17\"></span>fra <span class=\"_ _17\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>diverse<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>legal <span class=\"_ _17\"></span>entity <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>line<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>svolto<span class=\"_ _1\"></span> nell\u2019ambito <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>test <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>impairment<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>effettuato <span class=\"_ _17\"></span>con <span class=\"_ _4\"></span>riferimento <span class=\"_ _13\"> </span><span class=\"ff1\">agli <span class=\"_ _4\"></span>esercizi <span class=\"_ _17\"></span>precedenti, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stata<span class=\"_ _1\"></span> </span>effettuata <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>un\u2019analisi<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>i flussi<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> cassa <span class=\"_ _3\"></span>prospettici dell<span class=\"_ _1\"></span>a CGU<span class=\"_ _1\"></span> avendo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riferimento<span class=\"ff1\">, sol<span class=\"_ _1\"></span>o ai<span class=\"_ _1\"></span> </span>fini <span class=\"_ _5\"> </span>dell\u2019esercizio <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span><span class=\"ff1\">parola, <span class=\"_ _5\"> </span>ad <span class=\"_ _9\"> </span>un <span class=\"_ _5\"> </span>unico <span class=\"_ _9\"> </span>schema<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>economico, <span class=\"_ _5\"> </span>patrimoniale <span class=\"_ _5\"> </span>e <span class=\"_ _9\"> </span>finanziario<span class=\"_ _1\"></span> </span>aggregato che, tra le<span class=\"_ _1\"></span> altre cose, consen<span class=\"_ _1\"></span>te una \u201cle<span class=\"_ _1\"></span>ttura\u201d unitaria dei<span class=\"_ _1\"></span> dati<span class=\"ff1\">. </span>L\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>oggetto <span class=\"_ _8\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>stata <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>ffettuata <span class=\"_ _8\"> </span>co<span class=\"_ _1\"></span>me <span class=\"_ _8\"> </span>previsto <span class=\"_ _2\"> </span>dal <span class=\"_ _8\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _8\"> </span>contabile internazionale <span class=\"_ _17\"></span>IAS <span class=\"_ _17\"></span>36. <span class=\"_ _17\"></span> <span class=\"_ _13\"></span><span class=\"ff9\">Il<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>valore <span class=\"_ _13\"></span>d\u2019<span class=\"_ _1\"></span>uso <span class=\"_ _17\"></span>nell\u2019esercizio <span class=\"_ _17\"></span><span class=\"ff1 ls2\">2024<span class=\"ls0\"> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>stato <span class=\"_ _17\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _17\"></span>attraverso <span class=\"_ _17\"></span>la </span></span></span>metodologia <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>Discounted<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Cash <span class=\"_ _16\"></span>Flow <span class=\"_ _3\"></span>ossia <span class=\"_ _16\"></span>l\u2019attualizzazione <span class=\"_ _16\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>operativi <span class=\"_ _16\"></span>f<span class=\"_ _7\"></span>uturi<span class=\"_ _1\"></span> generati dalla C<span class=\"_ _1\"></span>GU.  La <span class=\"_ _3\"></span><span class=\"ls0\">verifica <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>recuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>CGU <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _16\"></span>st<span class=\"_ _7\"></span>ata <span class=\"_ _16\"></span>basata <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>piano <span class=\"_ _3\"></span>economico </span>e <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span><span class=\"ls2\">202<span class=\"ls0\">5-</span>202<span class=\"ls0\">9 <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore<span class=\"ls3\">, </span>svi<span class=\"_ _1\"></span>luppato <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>ricevuti </span></span>dalle <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>contr<span class=\"_ _7\"></span>ollate <span class=\"_ _3\"></span><span class=\"ls2\">ed<span class=\"ls0\"> <span class=\"_ _3\"></span>approvato <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ls2\">12<span class=\"ls0\"> marzo <span class=\"_ _3\"></span>2025, <span class=\"_ _3\"></span>nel </span></span></span></span>quale sono <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>te riporta<span class=\"_ _1\"></span>te le <span class=\"_ _1\"></span>poste e<span class=\"_ _1\"></span>conomiche<span class=\"_ _1\"></span> e <span class=\"_ _3\"></span>patr<span class=\"_ _7\"></span>imoniali<span class=\"_ _1\"></span> della <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo cui<span class=\"_ _1\"></span> fanno<span class=\"_ _1\"></span> riferimento le at<span class=\"_ _1\"></span>tivit\u00e0 editoriali<span class=\"_ _1\"></span> (incluse le Testate <span class=\"_ _1\"></span>Editoriali) e di raccolta<span class=\"_ _1\"></span> pubbli<span class=\"_ _1\"></span>citaria. In particolare, i flussi di cassa sono st<span class=\"_ _7\"></span>ati stima<span class=\"_ _1\"></span>ti per un periodo esplicito di cinque anni e <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _4\"></span>attuali<span class=\"_ _1\"></span>zzati <span class=\"_ _4\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>asso <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>terminato <span class=\"_ _7\"></span>in <span class=\"_ _4\"></span>funzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>capi<span class=\"_ _1\"></span>tale della <span class=\"_ _17\"></span>CGU <span class=\"_ _17\"></span>(weighted <span class=\"_ _13\"></span>av<span class=\"_ _1\"></span>erage<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>cost<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _17\"></span>capital, <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>\u201cwacc\u201d). <span class=\"_ _17\"></span>A <span class=\"_ _13\"> </span>tal<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>sommato <span class=\"_ _17\"></span>un valore t<span class=\"_ _7\"></span>erminal<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>(terminal<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>value) che <span class=\"_ _7\"></span>rappresenta la <span class=\"_ _7\"></span>proiezione della capac<span class=\"_ _7\"></span>it\u00e0 di <span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>ddito <span class=\"_ _7\"></span>della<span class=\"_ _1\"></span> CGU, <span class=\"_ _13\"></span>calcolata <span class=\"_ _13\"></span>applican<span class=\"_ _1\"></span>do <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>model<span class=\"_ _1\"></span>lo <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>rendita <span class=\"_ _13\"></span>perpetua. <span class=\"_ _13\"></span>Si <span class=\"_ _13\"></span>segna<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>altres\u00ec <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> determinazione del<span class=\"_ _1\"></span> terminal<span class=\"_ _1\"></span> value \u00e8 stato appli<span class=\"_ _1\"></span>cato un tasso<span class=\"_ _1\"></span> di crescita par<span class=\"_ _1\"></span>i a zero.  Nell\u2019effettuazione <span class=\"_ _4\"></span>de<span class=\"ff1\">l <span class=\"_ _17\"></span>tes<span class=\"_ _1\"></span>t <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>impairment <span class=\"_ _4\"></span>approvato <span class=\"_ _4\"></span>dal <span class=\"_ _17\"></span>Consigl<span class=\"_ _1\"></span>io <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>Amministrazione, </span>sono stati <span class=\"_ _1\"></span>presi in <span class=\"_ _1\"></span>considerazi<span class=\"_ _1\"></span>one i <span class=\"_ _1\"></span>flussi finanziari<span class=\"_ _1\"></span> attesi <span class=\"_ _1\"></span>consolidati <span class=\"_ _1\"></span><span class=\"ls2\">per<span class=\"ls0\"> <span class=\"ls1\">il <span class=\"ls9\">20</span></span>25. Inoltre, per<span class=\"_ _1\"></span> gli </span></span>anni successivi, sono state formulate specifiche previsioni dell\u2019anda<span class=\"_ _1\"></span>mento del <span class=\"_ _7\"></span>business, <span class=\"_ _7\"></span><span class=\"ff1\">sulla </span>base <span class=\"_ _1b\"> </span>dei <span class=\"_ _1b\"> </span>piani <span class=\"_ _1b\"> </span>r<span class=\"_ _7\"></span>icevuti <span class=\"_ _1b\"> </span>dalle <span class=\"_ _1b\"> </span>societ\u00e0 <span class=\"_ _1b\"> </span>controllate, <span class=\"_ _14\"> </span>tenendo <span class=\"_ _1b\"> </span>pertanto <span class=\"_ _1b\"> </span>conto <span class=\"_ _1b\"> </span>del <span class=\"_ _14\"> </span>contesto<span class=\"_ _1\"></span> economico-<span class=\"ff9\">finanzi<span class=\"_ _1\"></span>ario <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>mercato<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mutato <span class=\"_ _4\"></span>dall\u2019attuale <span class=\"_ _4\"></span>crisi, <span class=\"_ _4\"></span>nonch\u00e9 <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>diverse <span class=\"_ _4\"></span>condizioni </span>operative derivanti dal<span class=\"_ _1\"></span>lo scenario di crisi. A tale ri<span class=\"_ _1\"></span>guardo si precisa che le <span class=\"_ _1\"></span>previsioni formulate nell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>state<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff1\">aggiorna<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>Societ\u00e0<span class=\"ls3\">, <span class=\"_ _1\"></span><span class=\"ls0\">sulla <span class=\"_ _16\"></span>base <span class=\"_ _1\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>ricevuti <span class=\"_ _3\"></span>dalle </span></span></span>societ\u00e0 controllate<span class=\"_ _1\"></span>, <span class=\"ff9\">anche in relazione ai<span class=\"_ _1\"></span> dati di consun<span class=\"_ _1\"></span>tivo dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"ff1\">2024. </span></span>In <span class=\"_ _7\"></span>particolare, va rimarcato <span class=\"_ _7\"></span>che le <span class=\"_ _7\"></span>azioni di <span class=\"_ _7\"></span>razional<span class=\"_ _1\"></span>izzazione e <span class=\"_ _7\"></span>contenimento dei <span class=\"_ _7\"></span>costi decise <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>intrap<span class=\"_ _1\"></span>rese <span class=\"_ _19\"> </span>nel<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>tempo <span class=\"_ _19\"> </span>dal <span class=\"_ _19\"> </span>manageme<span class=\"_ _1\"></span>nt, <span class=\"_ _19\"> </span>hanno<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>sempre <span class=\"_ _19\"> </span>avut<span class=\"_ _1\"></span>o <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>esito <span class=\"_ _19\"> </span>posi<span class=\"_ _1\"></span>tivo superiore <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>preventivato. <span class=\"_ _7\"></span>Viceversa, <span class=\"_ _7\"></span>l\u2019andamento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>merca<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>pubblicitario <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>diffusione del<span class=\"ls0\">la <span class=\"_ _5\"> </span>carta <span class=\"_ _5\"> </span>stampata, <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>causa <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>prolungarsi <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>periodo <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>crisi <span class=\"_ _5\"> </span>congiuntamente <span class=\"_ _5\"> </span>alla<span class=\"_ _1\"></span> </span>straordinaria <span class=\"_ _3\"></span>rivoluzione <span class=\"_ _3\"></span>digitale <span class=\"_ _3\"></span>dei me<span class=\"_ _1\"></span>zzi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>informazione,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>trassegnato <span class=\"_ _3\"></span>da di<span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>ficolt\u00e0<span class=\"_ _1\"></span> pi\u00f9 ampie e dura<span class=\"_ _1\"></span>ture rispetto<span class=\"_ _1\"></span> a quelle previste<span class=\"_ _1\"></span> da tutti i p<span class=\"_ _1\"></span>rincipali operatori. Pertanto,<span class=\"_ _1\"></span> i flussi di<span class=\"_ _1\"></span> cassa <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span>ttesi <span class=\"_ _7\"></span>impiegati <span class=\"_ _4\"></span>ne<span class=\"_ _1\"></span>ll\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>modello <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _7\"></span>determinati <span class=\"_ _7\"></span>sulla <span class=\"_ _4\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _7\"></span>dati di <span class=\"ff8 ls2\">budget<span class=\"_ _7\"></span></span> <span class=\"_ _7\"></span><span class=\"ls2\">202</span>5 e <span class=\"_ _7\"></span>di pianificazione <span class=\"_ _7\"></span><span class=\"ls2\">202</span>6-<span class=\"ls2\">202</span>9 e <span class=\"_ _7\"></span>rappresentano<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la miglior <span class=\"_ _7\"></span>stima degli importi <span class=\"_ _7\"></span>e delle t<span class=\"_ _7\"></span>empistiche <span class=\"_ _7\"></span>secondo cui <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>flussi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>cassa <span class=\"_ _4\"></span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>manifesteranno<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>piano <span class=\"_ _7\"></span>a lungo <span class=\"_ _1\"></span>termine, <span class=\"_ _3\"></span>che \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ivisto <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>aggiorna<span class=\"_ _1\"></span>to ne<span class=\"_ _1\"></span>l <span class=\"ls2\">202</span>5 <span class=\"_ _3\"></span>anche al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tenere <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>to sopra <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ichiama<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _16\"></span>scostamenti <span class=\"_ _16\"></span>evidenziati <span class=\"_ _16\"></span>tra <span class=\"_ _3\"></span>la <span class=\"_ _16\"></span>precedente <span class=\"_ _3\"></span>pianificazion<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>e <span class=\"_ _16\"></span>il <span class=\"_ _3\"></span>consuntivo 2024<span class=\"ff9 ls0\">. I <span class=\"_ _7\"></span>Costi Operativi c<span class=\"_ _1\"></span>onsiderati nei flussi di cassa attesi sono stati anch\u2019essi determinati in </span>funzione <span class=\"_ _7\"></span>delle st<span class=\"_ _7\"></span>ime del <span class=\"_ _7\"></span><span class=\"ff8\">management</span> <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>prossimi <span class=\"_ _7\"></span>cinque <span class=\"_ _7\"></span>anni <span class=\"_ _7\"></span>e t<span class=\"_ _7\"></span>enend<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>conto <span class=\"_ _7\"></span>degli <span class=\"_ _7\"></span>effetti positivi <span class=\"_ _18\"> </span>dei <span class=\"_ _18\"> </span>piani<span class=\"_ _1\"></span>  di <span class=\"_ _19\"> </span>ristrutturazione <span class=\"_ _18\"> </span>effettuati<span class=\"_ _1\"></span>  ne<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>precedenti  esercizi.<span class=\"_ _1\"></span>  D<span class=\"_ _1\"></span>al<span class=\"ff9\">l\u2019ul<span class=\"_ _1\"></span>teriore<span class=\"ff1\">  test <span class=\"_ _19\"> </span>di </span></span>impairment predi<span class=\"_ _1\"></span>sposto <span class=\"_ _1\"></span><span class=\"ls2\">non<span class=\"ls0\"> sono emerse<span class=\"_ _1\"></span> ulteriori <span class=\"_ _1\"></span>svalutazioni <span class=\"_ _1\"></span>delle attivi<span class=\"_ _1\"></span>t\u00e0 incluse <span class=\"_ _1\"></span>nella C<span class=\"_ _1\"></span>GU </span></span>cui fanno riferi<span class=\"_ _1\"></span>mento le attivit\u00e0<span class=\"_ _1\"></span> editoriali e di <span class=\"_ _1\"></span>raccolta pubbli<span class=\"_ _1\"></span>citaria.  Nel <span class=\"_ _26\"> </span>prospetto <span class=\"_ _26\"> </span>sottostante <span class=\"_ _26\"> </span>si <span class=\"_ _26\"> </span>r<span class=\"_ _7\"></span>iportano <span class=\"_ _25\"> </span>i <span class=\"_ _2a\"> </span>princi<span class=\"_ _1\"></span>pali <span class=\"_ _26\"> </span>parametri <span class=\"_ _26\"> </span>utilizzati <span class=\"_ _26\"> </span>nella determinazione del<span class=\"_ _1\"></span> <span class=\"ff8\">test </span>di <span class=\"ff8\">impai<span class=\"_ _1\"></span>rment<span class=\"ff1\">.</span></span><span class=\"ff8\"><span class=\"ff1\"> </span></span><table class=\"s w21e h16b\" id=\"_9ebd692c-c663-4f22-a455-f86e6e2b3ec2\"><tr><td class=\"c x1b5 y107b wb6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x1b6 y107b wb7 hdf\" colspan=\"2\"><div class=\"t m0 x37 he1 y146 ffb fs5 fc1 sc0 ls0 ws0\">Tax rate </div></td><td class=\"c x1b7 y107b w8b hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">WACC* </div></td><td></td><td class=\"c x1b8 y107b wb8 hdf\"><div class=\"t m0 x9 ha y146 ffb fs5 fc1 sc0 ls0 ws0\">g-rate<span class=\"ff4 ls14\">**</span> </div></td><td></td><td class=\"c x1b9 y107d w21f h161\"><div class=\"t m0 x153 ha y107c ff4 fs5 fc1 sc0 ls0 ws0\">Periodo esplic<span class=\"_ _1\"></span>ito<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x1b6 y107e wba hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ba y107e wba hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b7 y107e wbb hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1bb y107e wbc hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b8 y107e wbd hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1bc y107e wbe hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1bd y107f w220 h16c\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc1 sc0 ls0 ws0\">flussi di <span class=\"ls8\">cassa<span class=\"_ _3d\"> </span></span></div></td></tr><tr><td class=\"c x1b5 y1080 wb6 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Valore </div></td><td class=\"c x1b6 y1080 wba hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x1ba y1080 wba hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x1b7 y1080 wbb hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7,10% </div></td><td class=\"c x1bb y1080 wbc hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8,70% </div></td><td class=\"c x1b8 y1080 wbd hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1bc y1080 wbe hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1be y1080 wb9 hdf\"><div class=\"t m0 x2d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5 anni </div></td></tr></table>* <span class=\"_ _15\"> </span>Il <span class=\"_ _13\"> </span>WACC <span class=\"_ _15\"> </span>rappresen<span class=\"_ _1\"></span>ta <span class=\"_ _15\"> </span>la <span class=\"_ _13\"> </span>media <span class=\"_ _13\"> </span>ponderata <span class=\"_ _13\"> </span>del  costo <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>c<span class=\"_ _7\"></span>apitale <span class=\"_ _13\"> </span>dell\u2019impresa <span class=\"_ _13\"> </span>tenuto <span class=\"_ _13\"> </span>c<span class=\"_ _7\"></span>ontro <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>rischi <span class=\"_ _15\"> </span>specifici relativamente <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>settori oper<span class=\"_ _1\"></span>ativi <span class=\"_ _1\"></span>consider<span class=\"_ _1\"></span>ati. Tale<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>parametro<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span>to al <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>dell\u2019effetto <span class=\"_ _3\"></span>fiscale e <span class=\"_ _3\"></span>tiene conto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell<span class=\"_ _7\"></span>\u2019evoluzion<span class=\"_ _1\"></span>e dei tassi.    ** Il \u201cg<span class=\"ff8\">-</span>rate\u201d rap<span class=\"_ _1\"></span>presenta il tas<span class=\"_ _1\"></span>so di crescita a<span class=\"_ _1\"></span>tteso ai fini della<span class=\"_ _1\"></span> determin<span class=\"_ _1\"></span>azione del \u201ctermina<span class=\"_ _1\"></span>l value\u201d.  <span class=\"ff8\"> </span>Dalle <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>isultanze <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>analisi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sensitivit\u00e0 <span class=\"_ _4\"></span>effettu<span class=\"_ _1\"></span>ate <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>emerso <span class=\"_ _7\"></span>che <span class=\"_ _17\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _4\"></span>seb<span class=\"_ _1\"></span>bene <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>rilevi una sen<span class=\"_ _1\"></span>sibilit\u00e0 <span class=\"_ _1\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>trasc<span class=\"_ _1\"></span>urabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>variare <span class=\"_ _3\"></span>dei pa<span class=\"_ _1\"></span>rametri <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>acc <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>rati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che, in taluni scenari<span class=\"_ _1\"></span> valutativi<span class=\"_ _1\"></span>, il differenzi<span class=\"_ _1\"></span>ale tra l<span class=\"_ _1\"></span>\u2019Enterprise<span class=\"_ _1\"></span> Valu<span class=\"ff1\">e stimato<span class=\"_ _1\"></span> e il val<span class=\"_ _1\"></span>ore contabile del<span class=\"_ _3\"></span> </span>CIN della CGU risulterebbe negativo (peraltro solo per <span class=\"_ _7\"></span>ipotesi di tasso di <span class=\"_ _7\"></span>crescita pari a zero) \u2013<span class=\"ff1\"> <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>maggioranza <span class=\"_ _7\"></span>degli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>scenari <span class=\"_ _7\"></span>esaminati <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>risultati <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>confermano,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>sostanza, <span class=\"_ _7\"></span>le </span>conclusioni ottenu<span class=\"_ _1\"></span>te con riferimento <span class=\"_ _1\"></span>allo scenario ba<span class=\"_ _1\"></span>se.  Al <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>l\u00e0 <span class=\"_ _4\"></span>dei <span class=\"_ _7\"></span>modelli <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>im<span class=\"_ _7\"></span>pairment <span class=\"_ _7\"></span>utilizzati <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>valutazione <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immateriali <span class=\"_ _7\"></span>a vita <span class=\"_ _4\"></span>indefinita<span class=\"ff9\">, <span class=\"_ _4\"></span>va <span class=\"_ _4\"></span>sottolin<span class=\"_ _1\"></span>eato <span class=\"_ _4\"></span>che, <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>considerazi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>inerenti <span class=\"_ _4\"></span>l\u2019effettivo <span class=\"_ _7\"></span>valore <span class=\"_ _17\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>assets </span>immateriali <span class=\"_ _15\"> </span>che <span class=\"_ _19\"> </span>qualificano <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>editoriali, <span class=\"_ _15\"> </span>vanno <span class=\"_ _19\"> </span>tenuti <span class=\"_ _19\"> </span>presen<span class=\"_ _1\"></span>ti <span class=\"_ _19\"> </span>anche <span class=\"_ _15\"> </span>elementi <span class=\"_ _19\"> </span>che esulano <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>dinamiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>strettamente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>economiche<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>fare <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il nu<span class=\"_ _1\"></span>mero <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>lettori<span class=\"_ _1\"></span> e <span class=\"_ _7\"></span>con la <span class=\"_ _7\"></span>diffusione<span class=\"_ _1\"></span> sul <span class=\"_ _7\"></span>mercato,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>elementi<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>che conferiscono valore effettivo ad <span class=\"_ _7\"></span>un quotidiano e ne determinano il p<span class=\"_ _1\"></span>rezzo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "ATTIVIT\u00c0<span class=\"fc0\"> </span>1.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _1\"></span>teriali a vita de<span class=\"_ _1\"></span>finita </span><table class=\"s w210 h160\" id=\"_753d83c5-3c28-4f2f-892c-39bb31ffe08b\"><tr><td></td><td></td><td class=\"c x195 y1027 w211 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Marchi e<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x196 y1027 w212 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x197 y1028 w9b he7\"><div class=\"t m0 x55 he1 y11d ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x198 y1028 w9c he7\"><div class=\"t m0 x1c ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Brevetto </div></td><td class=\"c x199 y102a w213 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">Concessioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x19a y1028 w9e he7\"><div class=\"t m0 x2f ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x19b y102a w214 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td class=\"c x19c y1028 wa0 he7\"><div class=\"t m0 x82 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x197 y102b w9b hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y102b w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102b w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.043  </div></td><td class=\"c x19a y102b w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.964  </div></td><td class=\"c x19e y102b w9f hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y102b wa0 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.591  </div></td></tr><tr><td class=\"c x197 y102c w9b hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x19d y102c w9d hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">25 </span> </div></td><td class=\"c x19a y102c w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">34 </span> </div></td><td class=\"c x19e y102c w9f hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102c wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">185 </span> </div></td></tr><tr><td class=\"c x197 y102d w9b hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td></td><td></td><td class=\"c x19c y102d wa0 hdf\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x197 y102e w9b hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y102e w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102e w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.068  </div></td><td class=\"c x19a y102e w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.998  </div></td><td class=\"c x19e y102e w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102e wa0 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.776  </div></td></tr><tr><td class=\"c x197 y102f wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x198 y102f w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.584  </div></td><td class=\"c x19d y102f w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.068  </div></td><td class=\"c x19a y102f w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.998  </div></td><td class=\"c x19e y102f w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y102f wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.777  </div></td></tr><tr><td class=\"c x197 y1030 wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y1030 w9c hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">20 </span> </div></td><td class=\"c x19d y1030 w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">180 </span> </div></td><td class=\"c x19a y1030 w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">155 </span> </div></td><td class=\"c x19e y1030 w9f hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">11 </span> </div></td><td class=\"c x19c y1030 wa2 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">366 </span> </div></td></tr><tr><td class=\"c x197 y1031 wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y1031 w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td><td></td><td class=\"c x19c y1031 wa2 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td></tr><tr><td class=\"c x197 y1032 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y1032 w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.604  </div></td><td class=\"c x19d y1032 w9d hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.248  </div></td><td class=\"c x19a y1032 w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.072  </div></td><td class=\"c x19e y1032 w9f hee\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">138 </span> </div></td><td class=\"c x19c y1032 wa2 hee\"><div class=\"t m0 x1c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 10.061  </div></td></tr><tr><td class=\"c x19f y1034 w215 h163\"><div class=\"t m0 x153 he1 y1033 ffb fs5 fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _1\"></span> e perdite<span class=\"_ _3d\"> </span></div></td><td class=\"c x198 y1035 w9c he7\"><div class=\"t m0 x1c ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Brevetto </div></td><td class=\"c x195 y1036 w211 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Marchi e<span class=\"_ _3d\"> </span></div></td><td class=\"c x19a y1035 w9e he7\"><div class=\"t m0 x2f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Altre </div></td><td class=\"c x196 y1036 w212 h161\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td class=\"c x19c y1035 wa0 he7\"><div class=\"t m0 x82 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a0 y1037 w216 h164\"><div class=\"t m0 x153 he1 y1029 ffb fs5 fc0 sc0 ls0 ws0\">durevoli<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x199 y1037 w213 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">Concessioni<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x19b y1037 w214 h162\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x197 y1038 w9b hf1\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y1038 w9c hf1\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.575  </div></td><td class=\"c x19d y1038 w9d hf1\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">692 </span> </div></td><td class=\"c x19a y1038 w9e hf1\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.885  </div></td><td class=\"c x19e y1038 w9f hf1\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y1038 wa0 hf1\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.152  </div></td></tr><tr><td class=\"c x197 y1039 w9b hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y1039 w9c hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">5 </span> </div></td><td class=\"c x19d y1039 w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">112 </span> </div></td><td class=\"c x19a y1039 w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">78 </span> </div></td><td></td><td class=\"c x19c y1039 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">195 </span> </div></td></tr><tr><td class=\"c x197 y103a w9b hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y103a w9e hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(32) </span> </div></td><td class=\"c x19e y103a w9f hee\"><div class=\"t m0 x9c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y103a wa0 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(32) </span> </div></td></tr><tr><td class=\"c x197 y103b w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y103b w9c hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.579  </div></td><td class=\"c x19d y103b w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">804 </span> </div></td><td class=\"c x19a y103b w9e hdf\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.963  </div></td><td></td><td class=\"c x19c y103b wa0 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.346  </div></td></tr><tr><td class=\"c x197 y103c wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x198 y103c w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.579  </div></td><td class=\"c x19d y103c w9d hee\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">804 </span> </div></td><td class=\"c x19a y103c w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.963  </div></td><td class=\"c x19e y103c w9f hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y103c wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.346  </div></td></tr><tr><td class=\"c x197 y103d wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x198 y103d w9c hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">12 </span> </div></td><td class=\"c x19d y103d w9d hdf\"><div class=\"t m0 xc1 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">172 </span> </div></td><td class=\"c x19a y103d w9e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">74 </span> </div></td><td></td><td class=\"c x19c y103d wa2 hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">258 </span> </div></td></tr><tr><td class=\"c x197 y103e wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x19a y103e w9e hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td><td></td><td class=\"c x19c y103e wa2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(81) </span> </div></td></tr><tr><td class=\"c x197 y103f wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y103f w9c hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.591  </div></td><td class=\"c x19d y103f w9d hee\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">975 </span> </div></td><td class=\"c x19a y103f w9e hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 6.956  </div></td><td></td><td class=\"c x19c y103f wa2 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.523  </div></td></tr><tr><td class=\"c x197 y1040 w9b hee\"><div class=\"t m0 x3a he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x197 y1041 w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x198 y1041 w9c hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">10 </span> </div></td><td class=\"c x19d y1041 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">351 </span> </div></td><td class=\"c x19a y1041 w9e hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">79 </span> </div></td><td class=\"c x19e y1041 w9f hdf\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x19c y1041 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">440 </span> </div></td></tr><tr><td class=\"c x197 y1042 w9b hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x198 y1042 w9c hdf\"><div class=\"t m0 x2a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">5 </span> </div></td><td class=\"c x19d y1042 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">264 </span> </div></td><td class=\"c x19a y1042 w9e hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">35 </span> </div></td><td class=\"c x19e y1042 w9f hdf\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">127 </span> </div></td><td class=\"c x19c y1042 wa0 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">430 </span> </div></td></tr><tr><td class=\"c x197 y1043 wa1 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x198 y1043 w9c hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">13 </span> </div></td><td class=\"c x19d y1043 w9d hdf\"><div class=\"t m0 xc1 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">272 </span> </div></td><td class=\"c x19a y1043 w9e hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">115 </span> </div></td><td class=\"c x19e y1043 w9f hdf\"><div class=\"t m0 x71 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">138 </span> </div></td><td class=\"c x19c y1043 wa2 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">538 </span> </div></td></tr></table>Al <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>dicembre <span class=\"_ _9\"> </span><span class=\"ls2\">2024</span> <span class=\"_ _9\"> </span>non <span class=\"_ _5\"> </span>r<span class=\"_ _7\"></span>isultano <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _9\"> </span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _5\"> </span>inattive <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>completamente<span class=\"_ _1\"></span> ammortizzate an<span class=\"_ _1\"></span>cora in uso<span class=\"_ _1\"></span> di valore significativo<span class=\"_ _1\"></span>. 2.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 Imma<span class=\"_ _1\"></span>teriali a vita <span class=\"_ _1\"></span>indefinita </span>Le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immateriali <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>vita <span class=\"_ _4\"></span>indefinita, <span class=\"_ _7\"></span>costituite<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>interamente <span class=\"_ _7\"></span>dalle <span class=\"_ _7\"></span>testate <span class=\"_ _7\"></span>editoriali <span class=\"_ _7\"></span>dei quotidiani, <span class=\"_ _17\"></span>non <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _17\"></span>ammor<span class=\"_ _1\"></span>tizzate, <span class=\"_ _17\"></span>ma<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sottopost<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>annualmente <span class=\"_ _17\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>verifiche <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>determinare<span class=\"_ _1\"></span> l\u2019esistenza di eventuali<span class=\"_ _1\"></span> perdite di val<span class=\"_ _1\"></span>ore.<span class=\"ff1\"> </span>Si riporta la tabell<span class=\"_ _1\"></span>a relati<span class=\"_ _1\"></span>va alle attivit\u00e0 imma<span class=\"_ _1\"></span>teriali a vita<span class=\"_ _1\"></span> indefinita: <table class=\"s w217 h165\" id=\"_c5f519b9-09b4-49e1-ad41-19b687966413\"><tr><td class=\"c x1a2 y1044 wa3 hee\"><div class=\"t m0 x55 he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td class=\"c x1a3 y1044 wa4 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x1a4 y1044 wa5 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Testate  </div></td><td class=\"c x1a5 y1044 wa6 hee\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a2 y1045 wa3 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y1045 wa4 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1045 wa5 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1045 wa6 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y1046 wa3 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y1046 wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1047 wa3 hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1047 wa6 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1048 wa3 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1048 wa4 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1048 wa5 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1048 wa6 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y1049 wa1 hf4\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a3 y1049 wa4 hf4\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1049 wa5 hf4\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y1049 wa7 hf4\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y104a wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y104a wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y104b wa1 hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y104b wa7 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y104c wa1 hf5\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y104c wa4 hf5\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y104c wa5 hf5\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">286.794 </div></td><td class=\"c x1a5 y104c wa7 hf5\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">476.390 </div></td></tr><tr><td class=\"c x1a2 y104d wa3 hdf\"><div class=\"t m0 xc1 he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x1a3 y104d wa4 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Avviamento </div></td><td class=\"c x1a4 y104d wa5 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Testate  </div></td><td class=\"c x1a5 y104d wa6 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1a2 y104e wa3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y104e wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y104e wa5 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y104e wa6 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y104f wa3 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td></td><td class=\"c x1a5 y104f wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1050 wa3 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1050 wa6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1051 wa3 hf6\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1051 wa4 hf6\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1051 wa5 hf6\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y1051 wa6 hf6\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y1052 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a3 y1052 wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1052 wa5 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">    194.991  </div></td><td class=\"c x1a5 y1052 wa7 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">384.587 </div></td></tr><tr><td class=\"c x1a2 y1053 wa1 hdf\"><div class=\"t m0 xaf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1a4 y1053 wa5 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">      15.000  </div></td><td class=\"c x1a5 y1053 wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        15.000  </div></td></tr><tr><td class=\"c x1a2 y1054 wa1 hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td class=\"c x1a5 y1054 wa7 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  - <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1a2 y1055 wa1 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y1055 wa4 hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">189.596 </div></td><td class=\"c x1a4 y1055 wa5 hee\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">209.991 </div></td><td class=\"c x1a5 y1055 wa7 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">399.587 </div></td></tr><tr><td class=\"c x1a2 y1056 wa3 hdf\"><div class=\"t m0 x3a he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1a2 y1057 wa3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1a3 y1057 wa4 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1057 wa5 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td><td class=\"c x1a5 y1057 wa6 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td></tr><tr><td class=\"c x1a2 y1058 wa3 hf4\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1a3 y1058 wa4 hf4\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1058 wa5 hf4\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td><td class=\"c x1a5 y1058 wa6 hf4\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">91.803 </div></td></tr><tr><td class=\"c x1a2 y1059 wa1 hdf\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1a3 y1059 wa4 hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                     -  </div></td><td class=\"c x1a4 y1059 wa5 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">76.803 </div></td><td class=\"c x1a5 y1059 wa7 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">76.803 </div></td></tr></table>Di <span class=\"_ _19\"> </span>seguito  \u00e8<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>riportata <span class=\"_ _18\"> </span>la <span class=\"_ _19\"> </span>composizione <span class=\"_ _19\"> </span>del <span class=\"_ _18\"> </span>saldo <span class=\"_ _19\"> </span>relativo  al<span class=\"_ _1\"></span>le <span class=\"_ _19\"> </span>testate <span class=\"_ _19\"> </span>editoriali <span class=\"_ _19\"> </span>dei quotidiani, con la rel<span class=\"_ _1\"></span>ativa movi<span class=\"_ _1\"></span>mentazione: <table class=\"s w218 h166\" id=\"_5476f095-ed27-4dc3-8c39-5660a34fe7fb\"><tr><td></td><td></td><td></td><td class=\"c x1a7 y105b w219 h167\"><div class=\"t m0 x153 hb1 y105a ff4 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1a8 y105c waa hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td></td><td class=\"c x1aa y105f w21a h168\"><div class=\"t m0 x153 hb1 y105d ff4 fs0 fc0 sc0 ls0 ws0\">Decrementi<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1a9 hb1 y105e ff4 fs0 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ab y105c wad hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y1060 wa9 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Messaggero S.p.A. </div></td><td class=\"c x1a8 y1060 waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td></td><td class=\"c x1ad y1060 wac heb\"><div class=\"t m0 x4e h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1060 wad heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td></tr><tr><td class=\"c x1ac y1061 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Il Mattino S.p.A. </div></td><td class=\"c x1a8 y1061 waa hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td></td><td class=\"c x1ad y1061 wac hc9\"><div class=\"t m0 x4e h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1061 wad hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td></tr><tr><td class=\"c x1ac y1062 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Quotidiano di Puglia Srl </div></td><td class=\"c x1a8 y1062 waa hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td><td></td><td></td><td class=\"c x1ab y1062 wad hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td></tr><tr><td class=\"c x1ac y1063 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Corriere Adriatico Srl </div></td><td class=\"c x1a8 y1063 waa hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td></td><td></td><td class=\"c x1ab y1063 wad hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td></tr><tr><td class=\"c x1ac y1064 wa9 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Gazzettino S.p.A. </div></td><td class=\"c x1a8 y1064 waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td></td><td></td><td class=\"c x1ab y1064 wad heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td></tr><tr><td class=\"c x1ac y1065 wa9 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Altre testate minori </div></td><td class=\"c x1a8 y1065 waa hc9\"><div class=\"t m0 x94 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td><td></td><td></td><td class=\"c x1ab y1065 wad hc9\"><div class=\"t m0 xd1 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td></tr><tr><td class=\"c x1ac y1066 wa9 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1a8 y1066 waa hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td><td class=\"c x1ae y1066 wab hc9\"><div class=\"t m0 x3a hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ad y1066 wac hc9\"><div class=\"t m0 x4e hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ab y1066 wad hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td></tr><tr><td></td><td class=\"c x1a8 y1067 waa hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1a7 y1068 w219 h167\"><div class=\"t m0 x153 hb1 y105a ff4 fs0 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td class=\"c x1aa y1069 w21a h168\"><div class=\"t m0 x153 hb1 y105d ff4 fs0 fc0 sc0 ls0 ws0\">Decrementi<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1a9 hb1 y105e ff4 fs0 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ab y1067 waf hb4\"><div class=\"t m0 x1d hb1 y369 ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y106a wae hf8\"><div class=\"t m0 x19 h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\">Il Messaggero S.p.A. </div></td><td class=\"c x1a8 y106a waa hf8\"><div class=\"t m0 x7d h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td></td><td class=\"c x1ad y106a wac hf8\"><div class=\"t m0 x20 h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> (9.000)  </div></td><td class=\"c x1ab y106a waf hf8\"><div class=\"t m0 x7d h2 yb0d ff1 fs0 fc0 sc0 ls0 ws0\"> 34.8<span class=\"ls31\">08</span><span class=\"ls31\"><span class=\"_ _7\"></span></span>  </div></td></tr><tr><td class=\"c x1ac y106b wae heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Il Mattino S.p.A. </div></td><td class=\"c x1a8 y106b waa heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td></td><td class=\"c x1ad y106b wac heb\"><div class=\"t m0 x20 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> (2.900)  </div></td><td class=\"c x1ab y106b waf heb\"><div class=\"t m0 x7d h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> 14.896  </div></td></tr><tr><td class=\"c x1ac y106c wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Quotidiano di Puglia Srl </div></td><td class=\"c x1a8 y106c waa hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td><td></td><td></td><td class=\"c x1ab y106c waf hc9\"><div class=\"t m0 xb8 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">431 </span> </div></td></tr><tr><td class=\"c x1ac y106d wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Corriere Adriatico Srl </div></td><td class=\"c x1a8 y106d waa hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td></td><td></td><td class=\"c x1ab y106d waf hc9\"><div class=\"t m0 x41 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.078  </div></td></tr><tr><td class=\"c x1ac y106e wae hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Il Gazzettino S.p.A. </div></td><td class=\"c x1a8 y106e waa hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td></td><td class=\"c x1ad y106e wac hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (3.100)  </div></td><td class=\"c x1ab y106e waf hc9\"><div class=\"t m0 x7d h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\"></span><span class=\"ls15\">24.</span>587  </div></td></tr><tr><td class=\"c x1ac y106f wae heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Altre testate minori </div></td><td class=\"c x1a8 y106f waa heb\"><div class=\"t m0 x94 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td><td></td><td></td><td class=\"c x1ab y106f waf heb\"><div class=\"t m0 xd1 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">3 </span> </div></td></tr><tr><td class=\"c x1ac y1070 wae hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1a8 y1070 waa hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 91.803  </div></td><td class=\"c x1ae y1070 wab hc9\"><div class=\"t m0 x3a hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1ad y1070 wac hc9\"><div class=\"t m0 x37 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> (15.000)  </div></td><td class=\"c x1ab y1070 waf hc9\"><div class=\"t m0 x7d hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 76.803  </div></td></tr></table>Con <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>iferimen<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>model<span class=\"_ _1\"></span>lo <span class=\"_ _7\"></span>valutativo <span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>tilizzato <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>ini <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>ve<span class=\"_ _1\"></span>rifica <span class=\"_ _7\"></span>della <span class=\"_ _4\"></span>re<span class=\"_ _1\"></span>cuperabilit\u00e0 delle <span class=\"_ _17\"></span>Testate <span class=\"_ _13\"></span>edi<span class=\"_ _1\"></span>toriali, <span class=\"_ _17\"></span>in <span class=\"_ _13\"></span>linea <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>qu<span class=\"_ _1\"></span>anto <span class=\"_ _17\"></span>svolto <span class=\"_ _13\"></span>nel<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ls2\">2023</span>, <span class=\"_ _13\"></span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>st<span class=\"_ _7\"></span>ata <span class=\"_ _17\"></span>effettuata <span class=\"_ _17\"></span>la <span class=\"_ _17\"></span>verifica <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> recuperabilit\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>valore delle <span class=\"_ _4\"></span>singol<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>Testate <span class=\"_ _7\"></span>Editoriali <span class=\"_ _7\"></span>ai <span class=\"_ _7\"></span>sensi <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>combinato <span class=\"_ _7\"></span>disposto <span class=\"_ _7\"></span>dello IAS 36 par. 10(a) e<span class=\"_ _1\"></span> dello IAS<span class=\"_ _1\"></span> 38 par. 108.   L\u2019<span class=\"ff8 ls0\">impairment <span class=\"_ _3\"></span>test <span class=\"ff1\">delle <span class=\"_ _3\"></span>singole Testa<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>Editoriali<span class=\"_ _1\"></span> \u00e8<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>effe<span class=\"_ _1\"></span>ttuato <span class=\"_ _1\"></span>avendo<span class=\"_ _1\"></span> r<span class=\"_ _1\"></span>iferimento <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> </span></span>un <span class=\"_ _15\"> </span>valore <span class=\"_ _13\"></span>recuperabile <span class=\"_ _13\"></span>delle <span class=\"_ _15\"> </span>singole <span class=\"_ _13\"> </span>Testate <span class=\"_ _15\"> </span>Editoriali<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>calcolato <span class=\"_ _13\"></span>con <span class=\"_ _15\"> </span>un <span class=\"_ _13\"></span>modello <span class=\"_ _15\"> </span>valutativo fondato <span class=\"_ _17\"></span>su <span class=\"_ _13\"></span>una<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>misura <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>coerente <span class=\"_ _17\"></span>con <span class=\"_ _13\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _13\"></span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value</span> <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>te<span class=\"_ _1\"></span>rzo <span class=\"_ _17\"></span>livello <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>cui <span class=\"_ _17\"></span>al <span class=\"_ _17\"></span>principio contabile internazional<span class=\"_ _1\"></span>e IFRS<span class=\"_ _1\"></span> 13 \u201c<span class=\"ff8\">Fair Value Mea<span class=\"_ _1\"></span>surement<span class=\"ff9\">\u201d (o \u201c<span class=\"_ _1\"></span>IFRS 13\u201d).<span class=\"_ _1\"></span> <span class=\"ff1\">  </span></span></span>Il <span class=\"_ _34\"> </span>valore <span class=\"_ _34\"> </span>recuperabile<span class=\"ff8\"> <span class=\"_ _34\"> </span></span>delle <span class=\"_ _34\"> </span>Testate <span class=\"_ _34\"> </span>Editori<span class=\"_ _1\"></span>ali <span class=\"_ _8\"> </span>\u00e8 <span class=\"_ _2c\"> </span>stato <span class=\"_ _34\"> </span>determinato <span class=\"_ _34\"> </span>mediante l\u2019appli<span class=\"_ _1\"></span>cazione <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>metodologi<span class=\"_ _1\"></span>a <span class=\"_ _15\"> </span>valutativa <span class=\"_ _13\"> </span>basata <span class=\"_ _15\"> </span>sui <span class=\"_ _13\"> </span>multipli <span class=\"_ _15\"> </span>empirici. <span class=\"_ _15\"> </span>Tale<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>metodologia<span class=\"_ _1\"></span> rientra tra i metodi<span class=\"_ _1\"></span> comparativi pi\u00f9 diffusi<span class=\"_ _1\"></span> in dottrina e in prassi ai fini<span class=\"_ _1\"></span> della determinazione de<span class=\"_ _1\"></span>l valore di specifi<span class=\"_ _1\"></span>che tipologi<span class=\"_ _1\"></span>e di attivit\u00e0 immate<span class=\"_ _1\"></span>rial<span class=\"ls1\">i.</span> Il <span class=\"_ _17\"></span>modello <span class=\"_ _4\"></span>applicato <span class=\"_ _17\"></span>fa <span class=\"_ _4\"></span>riferimento, <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>stima <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>recuperabi<span class=\"_ _1\"></span>le <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>Testate Editoriali, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>multipli <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>fatturato (distinto <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>ffusione <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>raccolta <span class=\"_ _7\"></span>pubblicitaria)<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>un<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>fattore correttivo <span class=\"_ _7\"></span>rappresentato da <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>multiplo <span class=\"_ _7\"></span>dei <span class=\"_ _7\"></span>valori <span class=\"_ _7\"></span>negativi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>EBITDA <span class=\"_ _7\"></span>eventualmente <span class=\"_ _7\"></span>generati dalla Testata <span class=\"_ _7\"></span>Editori<span class=\"_ _1\"></span>ale. I <span class=\"_ _7\"></span>coefficienti<span class=\"_ _1\"></span> m<span class=\"_ _7\"></span>oltiplicativi<span class=\"_ _1\"></span> delle variabili <span class=\"_ _7\"></span>di fatturato sono <span class=\"_ _7\"></span>stati calibrati<span class=\"_ _1\"></span> avendo riferi<span class=\"_ _1\"></span>mento ad un<span class=\"_ _1\"></span>a \u201c<span class=\"ff8\">balance scoreca<span class=\"_ _1\"></span>rd<span class=\"ff9\">\u201d vo<span class=\"_ _1\"></span>lta ad as<span class=\"_ _1\"></span>segnare un<span class=\"_ _1\"></span> punt<span class=\"_ _1\"></span>eggio ad una<span class=\"_ _1\"></span> serie </span></span>di <span class=\"_ _9\"> </span>fattori <span class=\"_ _9\"> </span>qualitativi <span class=\"_ _5\"> </span>esplicativi <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>valore <span class=\"_ _9\"> </span>delle <span class=\"_ _5\"> </span>t<span class=\"_ _7\"></span>estate <span class=\"_ _9\"> </span>editorial<span class=\"_ _1\"></span>i <span class=\"_ _9\"> </span>(anzianit\u00e0, <span class=\"_ _9\"> </span>concor<span class=\"_ _1\"></span>renza, diffusione, <span class=\"_ _26\"> </span>prezzo, <span class=\"_ _25\"> </span>r<span class=\"_ _7\"></span>edazi<span class=\"_ _1\"></span>one, <span class=\"_ _26\"> </span>attrattivit\u00e0 <span class=\"_ _26\"> </span>pubbli<span class=\"_ _1\"></span>citaria, <span class=\"_ _26\"> </span>potenzialit\u00e0 <span class=\"_ _26\"> </span>future, <span class=\"_ _26\"> </span>serbatoio pubblicitario <span class=\"_ _5\"> </span>e <span class=\"_ _a\"> </span>redditivit\u00e0), <span class=\"_ _9\"> </span>sulla <span class=\"_ _9\"> </span>base <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>un\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>dell\u2019andamento <span class=\"_ _9\"> </span>generale <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>settore editoriale <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>po<span class=\"_ _1\"></span>sizion<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>competitiva<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>assunta <span class=\"_ _13\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>ciascuna <span class=\"_ _13\"></span>Testa<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>Editorial<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>proprio<span class=\"_ _3d\"> </span><span class=\"_ _3\"></span> mercato <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>riferimen<span class=\"_ _1\"></span>to, <span class=\"_ _16\"></span>nonch\u00e9 <span class=\"_ _3\"></span>in <span class=\"_ _16\"></span>funzione <span class=\"_ _16\"></span>dell\u2019esperienza <span class=\"_ _16\"></span>empirica <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _16\"></span>valutazioni <span class=\"_ _16\"></span>manageriali sui <span class=\"_ _7\"></span>profili <span class=\"_ _7\"></span>qualitativi di <span class=\"_ _7\"></span>ciascuna <span class=\"_ _7\"></span>delle <span class=\"_ _7\"></span>Testate <span class=\"_ _7\"></span>Editoriali<span class=\"_ _1\"></span>. <span class=\"_ _7\"></span>La <span class=\"_ _7\"></span>determinazione dei <span class=\"_ _7\"></span>coefficienti <span class=\"_ _7\"></span>del fatturato <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>funzione <span class=\"_ _9\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>punteggio <span class=\"_ _9\"> </span>complessivo  risultante <span class=\"_ _9\"> </span>dalla <span class=\"_ _5\"> </span><span class=\"ff8\">balance <span class=\"_ _5\"> </span>scorecard</span>, <span class=\"_ _9\"> </span>per ciascuna <span class=\"_ _1\"></span>Testata<span class=\"_ _1\"></span> Edi<span class=\"_ _1\"></span>toriale, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>ata<span class=\"_ _1\"></span> ef<span class=\"_ _1\"></span>fettuata <span class=\"_ _1\"></span>sull<span class=\"_ _1\"></span>a ba<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>criterio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oggettivo<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>funzione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> quale, <span class=\"_ _17\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tutti <span class=\"_ _4\"></span>i <span class=\"_ _17\"></span>coefficienti, <span class=\"_ _4\"></span>all\u2019attribuzione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>punteggio <span class=\"_ _17\"></span>minimo <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>tutti <span class=\"_ _17\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>fattori<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>quali<span class=\"_ _1\"></span>tativi corrisponde <span class=\"_ _19\"> </span>l\u2019estremo  i<span class=\"ff1\">nferiore<span class=\"_ _1\"></span>  del<span class=\"_ _1\"></span>  <span class=\"ff8\">range<span class=\"_ _1\"></span><span class=\"ff1\">  <span class=\"ff9\">pa<span class=\"_ _1\"></span>rametrico <span class=\"_ _19\"> </span>e  al <span class=\"_ _19\"> </span>massimo  pu<span class=\"_ _1\"></span>nteggio  l<span class=\"_ _1\"></span>\u2019estremo<span class=\"_ _1\"></span> </span></span></span></span>superiore dello stesso<span class=\"_ _1\"></span> <span class=\"ff8\">range</span>.  Nel <span class=\"_ _15\"> </span>prospetto <span class=\"_ _15\"> </span>sottostant<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>riportano <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>valori <span class=\"_ _15\"> </span>di <span class=\"_ _13\"> </span>iscrizione <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>bilancio <span class=\"_ _13\"> </span>d<span class=\"_ _7\"></span>elle <span class=\"_ _15\"> </span>Testate Editoriali alla luce dei risultati delle analisi svolte <span class=\"_ _7\"></span>al fine di eff<span class=\"_ _7\"></span>ettuare il <span class=\"_ _7\"></span><span class=\"ff8\">test </span>di <span class=\"ff8\">impairment</span> delle Testate <span class=\"_ _13\"></span>Editorial<span class=\"_ _1\"></span>i. <span class=\"_ _13\"> </span>I <span class=\"_ _13\"></span>risultati, <span class=\"_ _13\"></span>confortati <span class=\"_ _13\"></span>anche <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>valutazioni<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>effettuate <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>professionista<span class=\"_ _1\"></span> esterno, hanno por<span class=\"_ _1\"></span>tato alla ril<span class=\"_ _1\"></span>evazione di una pe<span class=\"_ _1\"></span>rdita di valore<span class=\"_ _1\"></span>: <table class=\"s w21b h169\" id=\"_fb750f1d-108a-4d2e-a78f-ea8f52bac341\"><tr><td class=\"c x1b0 y1071 wb1 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Descrizione </div></td><td></td><td class=\"c x1b1 y1071 wb2 hdf\"><div class=\"t m0 x4f ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Testate </div></td><td></td></tr><tr><td></td><td class=\"c x1b1 y1072 wb3 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1b2 y1072 wb4 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b3 y1072 wb5 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Svalutaz. </div></td></tr><tr><td class=\"c x1b0 y1073 wb1 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Gazzettino  </div></td><td class=\"c x1b1 y1073 wb3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\"></span><span class=\"ls8\">24.</span>5<span class=\"ls8\">87</span>  </div></td><td class=\"c x1b2 y1073 wb4 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 27.687  </div></td><td class=\"c x1b3 y1073 wb5 hee\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (3.1<span class=\"ls8\">00</span><span class=\"ls8\">) </span> </div></td></tr><tr><td class=\"c x1b0 y1074 wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Messaggero <span class=\"_ _1\"></span> </div></td><td class=\"c x1b1 y1074 wb3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 34.8<span class=\"ls8\">08</span><span class=\"ls8\"> </span> </div></td><td class=\"c x1b2 y1074 wb4 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 43.808  </div></td><td class=\"c x1b3 y1074 wb5 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (9.0<span class=\"ls8\">00</span><span class=\"ls8\">) </span> </div></td></tr><tr><td class=\"c x1b0 y1075 wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Il Mattino </div></td><td class=\"c x1b1 y1075 wb3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 14.896  </div></td><td class=\"c x1b2 y1075 wb4 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 17.796  </div></td><td class=\"c x1b3 y1075 wb5 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (2.900)  </div></td></tr><tr><td class=\"c x154 y1077 w21c h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Quotidiano di<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1078 w21d h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">Puglia</div></td><td class=\"c x1b1 y1079 wb3 he5\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">431 </span> </div></td><td class=\"c x1b2 y1079 wb4 he5\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">431 </span> </div></td><td class=\"c x1b3 y1079 wb5 he5\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1b0 y107a wb1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Corriere Adriatico<span class=\"_ _1\"></span> </div></td><td class=\"c x1b1 y107a wb3 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x1b2 y107a wb4 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.078  </div></td><td class=\"c x1b3 y107a wb5 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr></table>In <span class=\"_ _13\"></span>aggiunta <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>verifica <span class=\"_ _13\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _13\"></span>recuperabilit\u00e0 <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>Testate <span class=\"_ _13\"></span>Editoriali<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>31 dicembre <span class=\"_ _3\"></span><span class=\"ls2\">2024<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ff9\">median<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>l\u2019applicazion<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>modello <span class=\"_ _3\"></span>illustrato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>precedenza<span class=\"ff1\">, <span class=\"_ _3\"></span>tenuto <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e </span></span></span></span>interdipendenze <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span>sistenti <span class=\"_ _17\"></span>fra <span class=\"_ _17\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>diverse<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>legal <span class=\"_ _17\"></span>entity <span class=\"_ _17\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _17\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>e <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>line<span class=\"_ _1\"></span>a <span class=\"_ _17\"></span>con <span class=\"_ _17\"></span>quanto<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>svolto<span class=\"_ _1\"></span> nell\u2019ambito <span class=\"_ _17\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>test <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>impairment<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>effettuato <span class=\"_ _17\"></span>con <span class=\"_ _4\"></span>riferimento <span class=\"_ _13\"> </span><span class=\"ff1\">agli <span class=\"_ _4\"></span>esercizi <span class=\"_ _17\"></span>precedenti, <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stata<span class=\"_ _1\"></span> </span>effettuata <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>un\u2019analisi<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>i flussi<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> cassa <span class=\"_ _3\"></span>prospettici dell<span class=\"_ _1\"></span>a CGU<span class=\"_ _1\"></span> avendo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>riferimento<span class=\"ff1\">, sol<span class=\"_ _1\"></span>o ai<span class=\"_ _1\"></span> </span>fini <span class=\"_ _5\"> </span>dell\u2019esercizio <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span><span class=\"ff1\">parola, <span class=\"_ _5\"> </span>ad <span class=\"_ _9\"> </span>un <span class=\"_ _5\"> </span>unico <span class=\"_ _9\"> </span>schema<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>economico, <span class=\"_ _5\"> </span>patrimoniale <span class=\"_ _5\"> </span>e <span class=\"_ _9\"> </span>finanziario<span class=\"_ _1\"></span> </span>aggregato che, tra le<span class=\"_ _1\"></span> altre cose, consen<span class=\"_ _1\"></span>te una \u201cle<span class=\"_ _1\"></span>ttura\u201d unitaria dei<span class=\"_ _1\"></span> dati<span class=\"ff1\">. </span>L\u2019analisi<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>in <span class=\"_ _8\"> </span>oggetto <span class=\"_ _8\"> </span>\u00e8<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>stata <span class=\"_ _8\"> </span>e<span class=\"_ _1\"></span>ffettuata <span class=\"_ _8\"> </span>co<span class=\"_ _1\"></span>me <span class=\"_ _8\"> </span>previsto <span class=\"_ _2\"> </span>dal <span class=\"_ _8\"> </span>principi<span class=\"_ _1\"></span>o <span class=\"_ _8\"> </span>contabile internazionale <span class=\"_ _17\"></span>IAS <span class=\"_ _17\"></span>36. <span class=\"_ _17\"></span> <span class=\"_ _13\"></span><span class=\"ff9\">Il<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>valore <span class=\"_ _13\"></span>d\u2019<span class=\"_ _1\"></span>uso <span class=\"_ _17\"></span>nell\u2019esercizio <span class=\"_ _17\"></span><span class=\"ff1 ls2\">2024<span class=\"ls0\"> <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"></span>stato <span class=\"_ _17\"></span>deter<span class=\"_ _1\"></span>minato <span class=\"_ _17\"></span>attraverso <span class=\"_ _17\"></span>la </span></span></span>metodologia <span class=\"_ _16\"></span>del <span class=\"_ _3\"></span>Discounted<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Cash <span class=\"_ _16\"></span>Flow <span class=\"_ _3\"></span>ossia <span class=\"_ _16\"></span>l\u2019attualizzazione <span class=\"_ _16\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _16\"></span>di <span class=\"_ _3\"></span>cassa <span class=\"_ _3\"></span>operativi <span class=\"_ _16\"></span>f<span class=\"_ _7\"></span>uturi<span class=\"_ _1\"></span> generati dalla C<span class=\"_ _1\"></span>GU.  La <span class=\"_ _3\"></span><span class=\"ls0\">verifica <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>recuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>CGU <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _16\"></span>st<span class=\"_ _7\"></span>ata <span class=\"_ _16\"></span>basata <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>piano <span class=\"_ _3\"></span>economico </span>e <span class=\"_ _3\"></span>finanziario <span class=\"_ _3\"></span><span class=\"ls2\">202<span class=\"ls0\">5-</span>202<span class=\"ls0\">9 <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Caltagirone <span class=\"_ _3\"></span>Editore<span class=\"ls3\">, </span>svi<span class=\"_ _1\"></span>luppato <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>ricevuti </span></span>dalle <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>contr<span class=\"_ _7\"></span>ollate <span class=\"_ _3\"></span><span class=\"ls2\">ed<span class=\"ls0\"> <span class=\"_ _3\"></span>approvato <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>Amministrazione <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span><span class=\"ls2\">12<span class=\"ls0\"> marzo <span class=\"_ _3\"></span>2025, <span class=\"_ _3\"></span>nel </span></span></span></span>quale sono <span class=\"_ _1\"></span>sta<span class=\"_ _1\"></span>te riporta<span class=\"_ _1\"></span>te le <span class=\"_ _1\"></span>poste e<span class=\"_ _1\"></span>conomiche<span class=\"_ _1\"></span> e <span class=\"_ _3\"></span>patr<span class=\"_ _7\"></span>imoniali<span class=\"_ _1\"></span> della <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo cui<span class=\"_ _1\"></span> fanno<span class=\"_ _1\"></span> riferimento le at<span class=\"_ _1\"></span>tivit\u00e0 editoriali<span class=\"_ _1\"></span> (incluse le Testate <span class=\"_ _1\"></span>Editoriali) e di raccolta<span class=\"_ _1\"></span> pubbli<span class=\"_ _1\"></span>citaria. In particolare, i flussi di cassa sono st<span class=\"_ _7\"></span>ati stima<span class=\"_ _1\"></span>ti per un periodo esplicito di cinque anni e <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _4\"></span>attuali<span class=\"_ _1\"></span>zzati <span class=\"_ _4\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>asso <span class=\"_ _4\"></span>de<span class=\"_ _1\"></span>terminato <span class=\"_ _7\"></span>in <span class=\"_ _4\"></span>funzione <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>capi<span class=\"_ _1\"></span>tale della <span class=\"_ _17\"></span>CGU <span class=\"_ _17\"></span>(weighted <span class=\"_ _13\"></span>av<span class=\"_ _1\"></span>erage<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>cost<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _17\"></span>capital, <span class=\"_ _17\"></span>o <span class=\"_ _17\"></span>\u201cwacc\u201d). <span class=\"_ _17\"></span>A <span class=\"_ _13\"> </span>tal<span class=\"_ _1\"></span>e <span class=\"_ _13\"></span>val<span class=\"_ _1\"></span>ore <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>sommato <span class=\"_ _17\"></span>un valore t<span class=\"_ _7\"></span>erminal<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>(terminal<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>value) che <span class=\"_ _7\"></span>rappresenta la <span class=\"_ _7\"></span>proiezione della capac<span class=\"_ _7\"></span>it\u00e0 di <span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>ddito <span class=\"_ _7\"></span>della<span class=\"_ _1\"></span> CGU, <span class=\"_ _13\"></span>calcolata <span class=\"_ _13\"></span>applican<span class=\"_ _1\"></span>do <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>model<span class=\"_ _1\"></span>lo <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>rendita <span class=\"_ _13\"></span>perpetua. <span class=\"_ _13\"></span>Si <span class=\"_ _13\"></span>segna<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>altres\u00ec <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la<span class=\"_ _1\"></span> determinazione del<span class=\"_ _1\"></span> terminal<span class=\"_ _1\"></span> value \u00e8 stato appli<span class=\"_ _1\"></span>cato un tasso<span class=\"_ _1\"></span> di crescita par<span class=\"_ _1\"></span>i a zero.  Nell\u2019effettuazione <span class=\"_ _4\"></span>de<span class=\"ff1\">l <span class=\"_ _17\"></span>tes<span class=\"_ _1\"></span>t <span class=\"_ _17\"></span>di <span class=\"_ _4\"></span>impairment <span class=\"_ _4\"></span>approvato <span class=\"_ _4\"></span>dal <span class=\"_ _17\"></span>Consigl<span class=\"_ _1\"></span>io <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>Amministrazione, </span>sono stati <span class=\"_ _1\"></span>presi in <span class=\"_ _1\"></span>considerazi<span class=\"_ _1\"></span>one i <span class=\"_ _1\"></span>flussi finanziari<span class=\"_ _1\"></span> attesi <span class=\"_ _1\"></span>consolidati <span class=\"_ _1\"></span><span class=\"ls2\">per<span class=\"ls0\"> <span class=\"ls1\">il <span class=\"ls9\">20</span></span>25. Inoltre, per<span class=\"_ _1\"></span> gli </span></span>anni successivi, sono state formulate specifiche previsioni dell\u2019anda<span class=\"_ _1\"></span>mento del <span class=\"_ _7\"></span>business, <span class=\"_ _7\"></span><span class=\"ff1\">sulla </span>base <span class=\"_ _1b\"> </span>dei <span class=\"_ _1b\"> </span>piani <span class=\"_ _1b\"> </span>r<span class=\"_ _7\"></span>icevuti <span class=\"_ _1b\"> </span>dalle <span class=\"_ _1b\"> </span>societ\u00e0 <span class=\"_ _1b\"> </span>controllate, <span class=\"_ _14\"> </span>tenendo <span class=\"_ _1b\"> </span>pertanto <span class=\"_ _1b\"> </span>conto <span class=\"_ _1b\"> </span>del <span class=\"_ _14\"> </span>contesto<span class=\"_ _1\"></span> economico-<span class=\"ff9\">finanzi<span class=\"_ _1\"></span>ario <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>mercato<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>mutato <span class=\"_ _4\"></span>dall\u2019attuale <span class=\"_ _4\"></span>crisi, <span class=\"_ _4\"></span>nonch\u00e9 <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>diverse <span class=\"_ _4\"></span>condizioni </span>operative derivanti dal<span class=\"_ _1\"></span>lo scenario di crisi. A tale ri<span class=\"_ _1\"></span>guardo si precisa che le <span class=\"_ _1\"></span>previsioni formulate nell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _3\"></span>precedente <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>state<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff1\">aggiorna<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>Societ\u00e0<span class=\"ls3\">, <span class=\"_ _1\"></span><span class=\"ls0\">sulla <span class=\"_ _16\"></span>base <span class=\"_ _1\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>ricevuti <span class=\"_ _3\"></span>dalle </span></span></span>societ\u00e0 controllate<span class=\"_ _1\"></span>, <span class=\"ff9\">anche in relazione ai<span class=\"_ _1\"></span> dati di consun<span class=\"_ _1\"></span>tivo dell\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"ff1\">2024. </span></span>In <span class=\"_ _7\"></span>particolare, va rimarcato <span class=\"_ _7\"></span>che le <span class=\"_ _7\"></span>azioni di <span class=\"_ _7\"></span>razional<span class=\"_ _1\"></span>izzazione e <span class=\"_ _7\"></span>contenimento dei <span class=\"_ _7\"></span>costi decise <span class=\"_ _19\"> </span>ed <span class=\"_ _19\"> </span>intrap<span class=\"_ _1\"></span>rese <span class=\"_ _19\"> </span>nel<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>tempo <span class=\"_ _19\"> </span>dal <span class=\"_ _19\"> </span>manageme<span class=\"_ _1\"></span>nt, <span class=\"_ _19\"> </span>hanno<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>sempre <span class=\"_ _19\"> </span>avut<span class=\"_ _1\"></span>o <span class=\"_ _19\"> </span>un <span class=\"_ _19\"> </span>esito <span class=\"_ _19\"> </span>posi<span class=\"_ _1\"></span>tivo superiore <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>preventivato. <span class=\"_ _7\"></span>Viceversa, <span class=\"_ _7\"></span>l\u2019andamento<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>merca<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>pubblicitario <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>della <span class=\"_ _7\"></span>diffusione del<span class=\"ls0\">la <span class=\"_ _5\"> </span>carta <span class=\"_ _5\"> </span>stampata, <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>causa <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>prolungarsi <span class=\"_ _5\"> </span>del <span class=\"_ _5\"> </span>periodo <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>crisi <span class=\"_ _5\"> </span>congiuntamente <span class=\"_ _5\"> </span>alla<span class=\"_ _1\"></span> </span>straordinaria <span class=\"_ _3\"></span>rivoluzione <span class=\"_ _3\"></span>digitale <span class=\"_ _3\"></span>dei me<span class=\"_ _1\"></span>zzi <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>informazione,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>trassegnato <span class=\"_ _3\"></span>da di<span class=\"_ _3\"></span>f<span class=\"_ _7\"></span>ficolt\u00e0<span class=\"_ _1\"></span> pi\u00f9 ampie e dura<span class=\"_ _1\"></span>ture rispetto<span class=\"_ _1\"></span> a quelle previste<span class=\"_ _1\"></span> da tutti i p<span class=\"_ _1\"></span>rincipali operatori. Pertanto,<span class=\"_ _1\"></span> i flussi di<span class=\"_ _1\"></span> cassa <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span>ttesi <span class=\"_ _7\"></span>impiegati <span class=\"_ _4\"></span>ne<span class=\"_ _1\"></span>ll\u2019applicazi<span class=\"_ _1\"></span>one <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>modello <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>s<span class=\"_ _1\"></span>tati <span class=\"_ _7\"></span>determinati <span class=\"_ _7\"></span>sulla <span class=\"_ _4\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dei <span class=\"_ _7\"></span>dati di <span class=\"ff8 ls2\">budget<span class=\"_ _7\"></span></span> <span class=\"_ _7\"></span><span class=\"ls2\">202</span>5 e <span class=\"_ _7\"></span>di pianificazione <span class=\"_ _7\"></span><span class=\"ls2\">202</span>6-<span class=\"ls2\">202</span>9 e <span class=\"_ _7\"></span>rappresentano<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>la miglior <span class=\"_ _7\"></span>stima degli importi <span class=\"_ _7\"></span>e delle t<span class=\"_ _7\"></span>empistiche <span class=\"_ _7\"></span>secondo cui <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>flussi <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>cassa <span class=\"_ _4\"></span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>manifesteranno<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sulla <span class=\"_ _7\"></span>base <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>piano <span class=\"_ _7\"></span>a lungo <span class=\"_ _1\"></span>termine, <span class=\"_ _3\"></span>che \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>ivisto <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>aggiorna<span class=\"_ _1\"></span>to ne<span class=\"_ _1\"></span>l <span class=\"ls2\">202</span>5 <span class=\"_ _3\"></span>anche al <span class=\"_ _1\"></span>fine <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tenere <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>quan<span class=\"_ _1\"></span>to sopra <span class=\"_ _16\"></span>r<span class=\"_ _7\"></span>ichiama<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>degli <span class=\"_ _16\"></span>scostamenti <span class=\"_ _16\"></span>evidenziati <span class=\"_ _16\"></span>tra <span class=\"_ _3\"></span>la <span class=\"_ _16\"></span>precedente <span class=\"_ _3\"></span>pianificazion<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>e <span class=\"_ _16\"></span>il <span class=\"_ _3\"></span>consuntivo 2024<span class=\"ff9 ls0\">. I <span class=\"_ _7\"></span>Costi Operativi c<span class=\"_ _1\"></span>onsiderati nei flussi di cassa attesi sono stati anch\u2019essi determinati in </span>funzione <span class=\"_ _7\"></span>delle st<span class=\"_ _7\"></span>ime del <span class=\"_ _7\"></span><span class=\"ff8\">management</span> <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>prossimi <span class=\"_ _7\"></span>cinque <span class=\"_ _7\"></span>anni <span class=\"_ _7\"></span>e t<span class=\"_ _7\"></span>enend<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>conto <span class=\"_ _7\"></span>degli <span class=\"_ _7\"></span>effetti positivi <span class=\"_ _18\"> </span>dei <span class=\"_ _18\"> </span>piani<span class=\"_ _1\"></span>  di <span class=\"_ _19\"> </span>ristrutturazione <span class=\"_ _18\"> </span>effettuati<span class=\"_ _1\"></span>  ne<span class=\"_ _1\"></span>i <span class=\"_ _19\"> </span>precedenti  esercizi.<span class=\"_ _1\"></span>  D<span class=\"_ _1\"></span>al<span class=\"ff9\">l\u2019ul<span class=\"_ _1\"></span>teriore<span class=\"ff1\">  test <span class=\"_ _19\"> </span>di </span></span>impairment predi<span class=\"_ _1\"></span>sposto <span class=\"_ _1\"></span><span class=\"ls2\">non<span class=\"ls0\"> sono emerse<span class=\"_ _1\"></span> ulteriori <span class=\"_ _1\"></span>svalutazioni <span class=\"_ _1\"></span>delle attivi<span class=\"_ _1\"></span>t\u00e0 incluse <span class=\"_ _1\"></span>nella C<span class=\"_ _1\"></span>GU </span></span>cui fanno riferi<span class=\"_ _1\"></span>mento le attivit\u00e0<span class=\"_ _1\"></span> editoriali e di <span class=\"_ _1\"></span>raccolta pubbli<span class=\"_ _1\"></span>citaria.  Nel <span class=\"_ _26\"> </span>prospetto <span class=\"_ _26\"> </span>sottostante <span class=\"_ _26\"> </span>si <span class=\"_ _26\"> </span>r<span class=\"_ _7\"></span>iportano <span class=\"_ _25\"> </span>i <span class=\"_ _2a\"> </span>princi<span class=\"_ _1\"></span>pali <span class=\"_ _26\"> </span>parametri <span class=\"_ _26\"> </span>utilizzati <span class=\"_ _26\"> </span>nella determinazione del<span class=\"_ _1\"></span> <span class=\"ff8\">test </span>di <span class=\"ff8\">impai<span class=\"_ _1\"></span>rment<span class=\"ff1\">.</span></span><span class=\"ff8\"><span class=\"ff1\"> </span></span><table class=\"s w21e h16b\" id=\"_9ebd692c-c663-4f22-a455-f86e6e2b3ec2\"><tr><td class=\"c x1b5 y107b wb6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">Descrizione </div></td><td class=\"c x1b6 y107b wb7 hdf\" colspan=\"2\"><div class=\"t m0 x37 he1 y146 ffb fs5 fc1 sc0 ls0 ws0\">Tax rate </div></td><td class=\"c x1b7 y107b w8b hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc1 sc0 ls0 ws0\">WACC* </div></td><td></td><td class=\"c x1b8 y107b wb8 hdf\"><div class=\"t m0 x9 ha y146 ffb fs5 fc1 sc0 ls0 ws0\">g-rate<span class=\"ff4 ls14\">**</span> </div></td><td></td><td class=\"c x1b9 y107d w21f h161\"><div class=\"t m0 x153 ha y107c ff4 fs5 fc1 sc0 ls0 ws0\">Periodo esplic<span class=\"_ _1\"></span>ito<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x1b6 y107e wba hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1ba y107e wba hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b7 y107e wbb hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1bb y107e wbc hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1b8 y107e wbd hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1bc y107e wbe hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc1 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td class=\"c x1bd y107f w220 h16c\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc1 sc0 ls0 ws0\">flussi di <span class=\"ls8\">cassa<span class=\"_ _3d\"> </span></span></div></td></tr><tr><td class=\"c x1b5 y1080 wb6 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Valore </div></td><td class=\"c x1b6 y1080 wba hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x1ba y1080 wba hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,82% </div></td><td class=\"c x1b7 y1080 wbb hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7,10% </div></td><td class=\"c x1bb y1080 wbc hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8,70% </div></td><td class=\"c x1b8 y1080 wbd hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1bc y1080 wbe hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x1be y1080 wb9 hdf\"><div class=\"t m0 x2d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5 anni </div></td></tr></table>* <span class=\"_ _15\"> </span>Il <span class=\"_ _13\"> </span>WACC <span class=\"_ _15\"> </span>rappresen<span class=\"_ _1\"></span>ta <span class=\"_ _15\"> </span>la <span class=\"_ _13\"> </span>media <span class=\"_ _13\"> </span>ponderata <span class=\"_ _13\"> </span>del  costo <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>c<span class=\"_ _7\"></span>apitale <span class=\"_ _13\"> </span>dell\u2019impresa <span class=\"_ _13\"> </span>tenuto <span class=\"_ _13\"> </span>c<span class=\"_ _7\"></span>ontro <span class=\"_ _13\"> </span>dei <span class=\"_ _13\"> </span>rischi <span class=\"_ _15\"> </span>specifici relativamente <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>settori oper<span class=\"_ _1\"></span>ativi <span class=\"_ _1\"></span>consider<span class=\"_ _1\"></span>ati. Tale<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>parametro<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>considera<span class=\"_ _1\"></span>to al <span class=\"_ _1\"></span>ne<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>dell\u2019effetto <span class=\"_ _3\"></span>fiscale e <span class=\"_ _3\"></span>tiene conto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell<span class=\"_ _7\"></span>\u2019evoluzion<span class=\"_ _1\"></span>e dei tassi.    ** Il \u201cg<span class=\"ff8\">-</span>rate\u201d rap<span class=\"_ _1\"></span>presenta il tas<span class=\"_ _1\"></span>so di crescita a<span class=\"_ _1\"></span>tteso ai fini della<span class=\"_ _1\"></span> determin<span class=\"_ _1\"></span>azione del \u201ctermina<span class=\"_ _1\"></span>l value\u201d.  <span class=\"ff8\"> </span>Dalle <span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>isultanze <span class=\"_ _4\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>analisi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>sensitivit\u00e0 <span class=\"_ _4\"></span>effettu<span class=\"_ _1\"></span>ate <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>emerso <span class=\"_ _7\"></span>che <span class=\"_ _17\"></span><span class=\"ff9\">\u2013</span> <span class=\"_ _4\"></span>seb<span class=\"_ _1\"></span>bene <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>rilevi una sen<span class=\"_ _1\"></span>sibilit\u00e0 <span class=\"_ _1\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>trasc<span class=\"_ _1\"></span>urabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>sti<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>variare <span class=\"_ _3\"></span>dei pa<span class=\"_ _1\"></span>rametri <span class=\"_ _1\"></span>g<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span> w<span class=\"_ _1\"></span>acc <span class=\"_ _1\"></span>conside<span class=\"_ _1\"></span>rati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che, in taluni scenari<span class=\"_ _1\"></span> valutativi<span class=\"_ _1\"></span>, il differenzi<span class=\"_ _1\"></span>ale tra l<span class=\"_ _1\"></span>\u2019Enterprise<span class=\"_ _1\"></span> Valu<span class=\"ff1\">e stimato<span class=\"_ _1\"></span> e il val<span class=\"_ _1\"></span>ore contabile del<span class=\"_ _3\"></span> </span>CIN della CGU risulterebbe negativo (peraltro solo per <span class=\"_ _7\"></span>ipotesi di tasso di <span class=\"_ _7\"></span>crescita pari a zero) \u2013<span class=\"ff1\"> <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>maggioranza <span class=\"_ _7\"></span>degli<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>scenari <span class=\"_ _7\"></span>esaminati <span class=\"_ _7\"></span>i <span class=\"_ _7\"></span>risultati <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>test <span class=\"_ _7\"></span>confermano,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>sostanza, <span class=\"_ _7\"></span>le </span>conclusioni ottenu<span class=\"_ _1\"></span>te con riferimento <span class=\"_ _1\"></span>allo scenario ba<span class=\"_ _1\"></span>se.  Al <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>l\u00e0 <span class=\"_ _4\"></span>dei <span class=\"_ _7\"></span>modelli <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>im<span class=\"_ _7\"></span>pairment <span class=\"_ _7\"></span>utilizzati <span class=\"_ _7\"></span>nella <span class=\"_ _7\"></span>valutazione <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>immateriali <span class=\"_ _7\"></span>a vita <span class=\"_ _4\"></span>indefinita<span class=\"ff9\">, <span class=\"_ _4\"></span>va <span class=\"_ _4\"></span>sottolin<span class=\"_ _1\"></span>eato <span class=\"_ _4\"></span>che, <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>considerazi<span class=\"_ _1\"></span>oni <span class=\"_ _4\"></span>inerenti <span class=\"_ _4\"></span>l\u2019effettivo <span class=\"_ _7\"></span>valore <span class=\"_ _17\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>assets </span>immateriali <span class=\"_ _15\"> </span>che <span class=\"_ _19\"> </span>qualificano <span class=\"_ _19\"> </span>le <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _19\"> </span>editoriali, <span class=\"_ _15\"> </span>vanno <span class=\"_ _19\"> </span>tenuti <span class=\"_ _19\"> </span>presen<span class=\"_ _1\"></span>ti <span class=\"_ _19\"> </span>anche <span class=\"_ _15\"> </span>elementi <span class=\"_ _19\"> </span>che esulano <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>dinamiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>strettamente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>economiche<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _3\"></span>hanno <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>fare <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il nu<span class=\"_ _1\"></span>mero <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>lettori<span class=\"_ _1\"></span> e <span class=\"_ _7\"></span>con la <span class=\"_ _7\"></span>diffusione<span class=\"_ _1\"></span> sul <span class=\"_ _7\"></span>mercato,<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>elementi<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>che conferiscono valore effettivo ad <span class=\"_ _7\"></span>un quotidiano e ne determinano il p<span class=\"_ _1\"></span>rezzo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "3.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Immobili, imp<span class=\"_ _1\"></span>ianti e macchinari </span><table class=\"s w221 h16d\" id=\"_5bb3324f-db50-46c9-a8c7-95c77ee62deb\"><tr><td></td><td class=\"c x1bf y1081 w222 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c0 y1081 w223 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c1 y1081 w224 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attrezzature</div></td><td class=\"c x1c2 y1082 w225 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1c3 y1081 w212 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y1083 wbf h14\"><div class=\"t m0 x66 he1 y990 ffb fs5 fc0 sc0 ls0 ws0\">Costo storico </div></td><td></td><td></td><td></td><td class=\"c x1c4 y1084 w226 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">per diritti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c5 y1083 wac h14\"><div class=\"t m0 x25 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Altri beni </div></td><td></td><td class=\"c x1c6 y1083 wc5 h14\"><div class=\"t m0 x82 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td></td><td class=\"c x1c8 y1085 w227 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1c7 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Macchinari<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c9 y1085 w228 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Ind. e Com.<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ca y1086 w229 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">di utilizzo<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1cb y1085 w214 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y1087 wbf hf4\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1cc y1087 wc0 hf4\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">60.292 </div></td><td class=\"c x1cd y1087 wc1 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">98.579 </div></td><td class=\"c x1ce y1087 wc2 hf4\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y1087 wc3 hf4\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">29.870 </div></td><td class=\"c x1c5 y1087 wac hf4\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.420 </div></td><td class=\"c x1d0 y1087 wc4 hf4\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y1087 wc5 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">210.970 </div></td></tr><tr><td class=\"c x1ac y1088 wbf hee\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td></td><td class=\"c x1cd y1088 wc1 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">232<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y1088 wc3 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.433 </div></td><td class=\"c x1c5 y1088 wac hee\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">105<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1088 wc4 hee\"><div class=\"t m0 xe0 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y1088 wc5 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.808 </div></td></tr><tr><td class=\"c x1ac y1089 wbf hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td></td><td></td><td></td><td class=\"c x1cf y1089 wc3 hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c5 y1089 wac hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(23)<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1089 wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y1089 wc5 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(23)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y108a wbf hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td></td><td class=\"c x1cd y108a wc1 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(9)<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d0 y108a wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y108a wc5 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(9)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y108b wbf hee\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1cc y108b wc0 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">60.292 </div></td><td class=\"c x1cd y108b wc1 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">98.802 </div></td><td class=\"c x1ce y108b wc2 hee\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y108b wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.303 </div></td><td class=\"c x1c5 y108b wac hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.502 </div></td><td class=\"c x1d0 y108b wc4 hee\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108b wc5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">212.746 </div></td></tr><tr><td class=\"c x1ac y108c wc6 hee\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1cc y108c wc0 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">60.292 </div></td><td class=\"c x1cd y108c wc1 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">98.802 </div></td><td class=\"c x1ce y108c wc2 hee\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y108c wc3 hee\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">31.303 </div></td><td class=\"c x1c5 y108c wac hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.502 </div></td><td class=\"c x1d0 y108c wc4 hee\"><div class=\"t m0 xe0 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108c wc7 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">212.746 </div></td></tr><tr><td class=\"c x1ac y108d wc6 hdf\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc y108d wc0 hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">26<span class=\"ls0\"> </span></div></td><td class=\"c x1cd y108d wc1 hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">91<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y108d wc3 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.291 </div></td><td class=\"c x1c5 y108d wac hdf\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">213<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y108d wc4 hdf\"><div class=\"t m0 xe0 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108d wc7 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.636 </div></td></tr><tr><td class=\"c x1ac y108e wc6 hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc y108e wc0 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td></td><td></td><td class=\"c x1cf y108e wc3 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(42)<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y108e wac hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(33)<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y108e wc4 hdf\"><div class=\"t m0 x94 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(5)<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y108e wc7 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(81)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y108f wc6 hf6\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1cc y108f wc0 hf6\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.134 </div></td><td class=\"c x1cd y108f wc1 hf6\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.134) </div></td><td></td><td></td><td></td><td class=\"c x1d0 y108f wc4 hf6\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y108f wc7 hf6\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1ac y1090 wc6 hdf\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1cc y1090 wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">61.452 </div></td><td class=\"c x1cd y1090 wc1 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">97.759 </div></td><td class=\"c x1ce y1090 wc2 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y1090 wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">34.552 </div></td><td class=\"c x1c5 y1090 wac hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.681 </div></td><td class=\"c x1d0 y1090 wc4 hdf\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">48<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y1090 wc7 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">216.301 </div></td></tr><tr><td class=\"c x1d1 y1092 w22a h170\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Ammortamento<span class=\"_ _1\"></span> e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d2 y1093 w222 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Terreni e<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d4 y1093 w22b h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1d3 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attrezzature<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d5 y1094 w225 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1c3 y1093 w212 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazi<span class=\"_ _1\"></span>oni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x1d6 y1095 w226 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">per diritti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c5 y1096 wac hc7\"><div class=\"t m0 x34 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Altri beni </div></td><td></td><td class=\"c x1c6 y1096 wc5 hc7\"><div class=\"t m0 x82 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1d7 y1097 w22c h170\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">perdite durevol<span class=\"_ _1\"></span>i<span class=\"_ _3d\"> </span></div></td><td class=\"c x1c8 y1098 w227 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1c7 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Macchinari<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d8 y1098 w228 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Ind. e Com.<span class=\"_ _3d\"> </span></div></td><td class=\"c x1d9 y1099 w229 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">di utilizzo<span class=\"_ _3d\"> </span></div></td><td></td><td class=\"c x1da y1098 w214 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">in corso<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y109a wbf hdf\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1cc y109a wc0 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">34.184 </div></td><td class=\"c x1cd y109a wc1 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">96.076 </div></td><td class=\"c x1ce y109a wc2 hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">808<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y109a wc3 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">14.315 </div></td><td class=\"c x1c5 y109a wac hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">20.854 </div></td><td class=\"c x1d0 y109a wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109a wc5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">166.237 </div></td></tr><tr><td class=\"c x1ac y109b wbf hee\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc y109b wc0 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.519 </div></td><td class=\"c x1cd y109b wc1 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">557<span class=\"ls0\"> </span></div></td><td class=\"c x1ce y109b wc2 hee\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x1cf y109b wc3 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.900 </div></td><td class=\"c x1c5 y109b wac hee\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">249<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y109b wc4 hee\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109b wc5 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">6.226 </div></td></tr><tr><td class=\"c x1ac y109c wbf hdf\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1cc y109c wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.704 </div></td><td class=\"c x1cd y109c wc1 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">96.633 </div></td><td class=\"c x1ce y109c wc2 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y109c wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">18.214 </div></td><td class=\"c x1c5 y109c wac hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.071 </div></td><td class=\"c x1d0 y109c wc4 hdf\"><div class=\"t m0 x95 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109c wc5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">172.431 </div></td></tr><tr><td class=\"c x1ac y109d wc6 hf4\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1cc y109d wc0 hf4\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">35.704 </div></td><td class=\"c x1cd y109d wc1 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">96.633 </div></td><td class=\"c x1ce y109d wc2 hf4\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y109d wc3 hf4\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.214 </div></td><td class=\"c x1c5 y109d wac hf4\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.071 </div></td><td class=\"c x1d0 y109d wc4 hf4\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109d wc7 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">172.431 </div></td></tr><tr><td class=\"c x1ac y109e wc6 hdf\"><div class=\"t m0 x36 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1cc y109e wc0 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.554 </div></td><td class=\"c x1cd y109e wc1 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">529<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y109e wc3 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.985 </div></td><td class=\"c x1c5 y109e wac hdf\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">213<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y109e wc4 hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109e wc7 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">6.281 </div></td></tr><tr><td class=\"c x1ac y109f wc6 hee\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1cc y109f wc0 hee\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">939<span class=\"ls0\"> </span></div></td><td class=\"c x1cd y109f wc1 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(939)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1cf y109f wc3 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c5 y109f wac hee\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(80)<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y109f wc4 hee\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y109f wc7 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(80)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y10a0 wc6 hdf\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1cc y10a0 wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">38.197 </div></td><td class=\"c x1cd y10a0 wc1 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">96.223 </div></td><td class=\"c x1ce y10a0 wc2 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">809<span class=\"ls0\"> </span></div></td><td class=\"c x1cf y10a0 wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">22.199 </div></td><td class=\"c x1c5 y10a0 wac hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.203 </div></td><td class=\"c x1d0 y10a0 wc4 hdf\"><div class=\"t m0 x95 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y10a0 wc7 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">178.632 </div></td></tr><tr><td class=\"c x1ac y10a1 wbf hee\"><div class=\"t m0 x5f he1 y146 ffb fs5 fc0 sc0 ls0 ws0\">Valore netto<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y10a2 wbf hdf\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1cc y10a2 wc0 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">26.108 </div></td><td class=\"c x1cd y10a2 wc1 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.503 </div></td><td class=\"c x1ce y10a2 wc2 hdf\"><div class=\"t m0 x2a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1 </div></td><td class=\"c x1cf y10a2 wc3 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">15.555 </div></td><td class=\"c x1c5 y10a2 wac hdf\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">566<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y10a2 wc4 hdf\"><div class=\"t m0 x95 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1c6 y10a2 wc5 hdf\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">44.733 </div></td></tr><tr><td class=\"c x1ac y10a3 wbf hee\"><div class=\"t m0 xdf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x1cc y10a3 wc0 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24.588 </div></td><td class=\"c x1cd y10a3 wc1 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.169 </div></td><td class=\"c x1ce y10a3 wc2 hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1cf y10a3 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">13.089 </div></td><td class=\"c x1c5 y10a3 wac hee\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">431<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y10a3 wc4 hee\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">38<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y10a3 wc5 hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">40.316 </div></td></tr><tr><td class=\"c x1ac y10a4 wc6 hee\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x1cc y10a4 wc0 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">23.255 </div></td><td class=\"c x1cd y10a4 wc1 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.536 </div></td><td class=\"c x1ce y10a4 wc2 hee\"><div class=\"t m0 xb8 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1cf y10a4 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">12.353 </div></td><td class=\"c x1c5 y10a4 wac hee\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">478<span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y10a4 wc4 hee\"><div class=\"t m0 xe0 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">48<span class=\"ls0\"> </span></div></td><td class=\"c x1c6 y10a4 wc7 hee\"><div class=\"t m0 x2f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">37.670 </div></td></tr></table>La <span class=\"_ _19\"> </span>voce <span class=\"_ _19\"> </span>\u201c<span class=\"ff1\">Terreni <span class=\"_ _18\"> </span>e <span class=\"_ _19\"> </span>Fabbricati</span><span class=\"lsa\">\u201d <span class=\"_ _19\"> </span></span><span class=\"ff1\">comprende <span class=\"_ _19\"> </span>alcune <span class=\"_ _19\"> </span>sedi <span class=\"_ _19\"> </span>operative <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>gli <span class=\"_ _19\"> </span>stabilimenti </span>destinati alla stampa<span class=\"_ _1\"></span> dei giornal<span class=\"_ _1\"></span>i. La <span class=\"_ _17\"></span>voce <span class=\"_ _13\"> </span>\u201cImpianti <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>mac<span class=\"_ _1\"></span>chinari\u201d <span class=\"_ _17\"></span>\u00e8 <span class=\"_ _13\"> </span>composta<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span><span class=\"ff1\">princi<span class=\"_ _1\"></span>palmente <span class=\"_ _13\"></span>da<span class=\"_ _1\"></span>lle <span class=\"_ _17\"></span>rotative <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>stampa<span class=\"_ _1\"></span> </span>detenute dalle Soci<span class=\"_ _1\"></span>et\u00e0/centri sta<span class=\"_ _1\"></span>mpa del Gruppo. La <span class=\"_ _7\"></span>voce <span class=\"_ _7\"></span>\u201cAttivit\u00e0 <span class=\"_ _7\"></span>per diritti <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo\u201d <span class=\"_ _7\"></span>\u00e8 <span class=\"_ _7\"></span>composta<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>quasi esclusivamente <span class=\"_ _7\"></span>dai <span class=\"_ _7\"></span>contratti di locazione di alcun<span class=\"_ _1\"></span>e sedi e redazi<span class=\"_ _1\"></span>oni, il cui <span class=\"_ _1\"></span>valore complessi<span class=\"_ _1\"></span>vo attualizza<span class=\"_ _1\"></span>to \u00e8 stato i<span class=\"_ _1\"></span>scritto tra l<span class=\"_ _1\"></span>e attivit\u00e0 material<span class=\"_ _1\"></span>i in applicazion<span class=\"_ _1\"></span>e <span class=\"ff9\">dell\u2019</span>IFRS 16. La <span class=\"_ _17\"></span>voce <span class=\"_ _17\"></span>\u201c<span class=\"_ _7\"></span>Altri <span class=\"_ _17\"></span>beni\u201d <span class=\"_ _17\"></span>comprende, <span class=\"_ _17\"></span>oltre <span class=\"_ _17\"></span>a <span class=\"_ _13\"></span>s<span class=\"_ _1\"></span>trumenti<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>tecnologici <span class=\"_ _17\"></span>quali <span class=\"_ _17\"></span>computer, <span class=\"_ _13\"></span>serv<span class=\"_ _1\"></span>er<span class=\"ff1\">, </span>apparati di rete<span class=\"ls6\">, i</span> cos<span class=\"_ _1\"></span>ti capitalizzati per migliorie e ristru<span class=\"_ _1\"></span>tturazioni dei local<span class=\"_ _1\"></span>i presi in affitto<span class=\"_ _7\"></span>, il cui<span class=\"_ _1\"></span> ammortamen<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>calcolato <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>durata <span class=\"_ _3\"></span>prevista <span class=\"_ _1\"></span>del <span class=\"_ _16\"></span>contratto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>locazione <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>risulta essere inferiore<span class=\"_ _1\"></span> alla vita economico-tecni<span class=\"_ _1\"></span>ca della migl<span class=\"_ _1\"></span>ioria.  Non sono stati capi<span class=\"_ _1\"></span>talizzati oneri finanzi<span class=\"_ _1\"></span>ari<span class=\"ff3 fs2\">.  </span>Con <span class=\"_ _13\"> </span>riferimento <span class=\"_ _15\"> </span>agli <span class=\"_ _13\"> </span>impatti <span class=\"_ _15\"> </span>derivanti<span class=\"_ _1\"></span> <span class=\"_ _15\"> </span>dall\u2019ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _13\"> </span>dell\u2019IFRS <span class=\"_ _13\"> </span>16 <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _13\"> </span>al <span class=\"_ _15\"> </span>31 dicembre <span class=\"ls2\">2024</span>, si ripo<span class=\"_ _1\"></span>rtano di seguito<span class=\"_ _1\"></span> le seguenti<span class=\"_ _1\"></span> informazioni inte<span class=\"_ _1\"></span>grative <table class=\"s w22d h171\" id=\"_9b4293b8-fb09-475b-8bec-16e23afb0bed\"><tr><td></td><td></td><td></td><td class=\"c x1db y10a5 w22e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 per<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x1dc y10a6 wca he5\"><div class=\"t m0 x97 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Terreni e fabbr<span class=\"_ _1\"></span>icati </div></td><td class=\"c x1dd y10a6 wcb he5\"><div class=\"t m0 x21 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Altri beni </div></td><td class=\"c x1de y10a7 w22f h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">diritto di utiliz<span class=\"_ _1\"></span>zo<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y10a8 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 1\u00b0 gennaio 202<span class=\"_ _1\"></span>3 </div></td><td class=\"c x1dc y10a8 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 29.309  </div></td><td class=\"c x1dd y10a8 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">382 </span> </div></td><td class=\"c x1df y10a8 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 29.691  </div></td></tr><tr><td class=\"c x1ac y10a9 wc9 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1dc y10a9 wca hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.333  </div></td><td class=\"c x1dd y10a9 wcb hee\"><div class=\"t m0 xe2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">101 </span> </div></td><td class=\"c x1df y10a9 wcc hee\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.433  </div></td></tr><tr><td class=\"c x1ac y10aa wc9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 31 dicembre<span class=\"_ _1\"></span> 2023 </div></td><td class=\"c x1dc y10aa wca hee\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 30.642  </div></td><td class=\"c x1dd y10aa wcb hee\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">482 </span> </div></td><td class=\"c x1df y10aa wcc hee\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 31.125  </div></td></tr><tr><td class=\"c x1ac y10ab wc9 hf1\"><div class=\"t m0 x19 ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 1\u00b0 gen<span class=\"_ _1\"></span>naio 2023 </div></td><td class=\"c x1dc y10ab wca hf1\"><div class=\"t m0 x3a ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.873  </div></td><td class=\"c x1dd y10ab wcb hf1\"><div class=\"t m0 xe2 ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">263 </span> </div></td><td class=\"c x1df y10ab wcc hf1\"><div class=\"t m0 xaf ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> 14.136  </div></td></tr><tr><td class=\"c x1ac y10ac wc9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x1dc y10ac wca hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.847  </div></td><td class=\"c x1dd y10ac wcb hdf\"><div class=\"t m0 x8b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">53 </span> </div></td><td class=\"c x1df y10ac wcc hdf\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.900  </div></td></tr><tr><td class=\"c x1ac y10ad wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 31 d<span class=\"_ _1\"></span>icembre 2023 </div></td><td class=\"c x1dc y10ad wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.720  </div></td><td class=\"c x1dd y10ad wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">316 </span> </div></td><td class=\"c x1df y10ad wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.036  </div></td></tr><tr><td class=\"c x1ac y10ae wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto a<span class=\"_ _1\"></span>l 31 dicembre 202<span class=\"_ _1\"></span>3 </div></td><td class=\"c x1dc y10ae wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.922  </div></td><td class=\"c x1dd y10ae wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">167 </span> </div></td><td class=\"c x1df y10ae wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.089  </div></td></tr><tr><td class=\"c x1ac y10af wc9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 1\u00b0 gennaio 202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x1dc y10af wca hee\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 30.643  </div></td><td class=\"c x1dd y10af wcb hee\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">482 </span> </div></td><td class=\"c x1df y10af wcc hee\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 31.125  </div></td></tr><tr><td class=\"c x1ac y10b0 wc9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1dc y10b0 wca hdf\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.224  </div></td><td class=\"c x1dd y10b0 wcb hdf\"><div class=\"t m0 x8b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">89 </span> </div></td><td class=\"c x1df y10b0 wcc hdf\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.313  </div></td></tr><tr><td class=\"c x1ac y10b1 wc9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1dc y10b1 wca hdf\"><div class=\"t m0 x95 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(64) </span> </div></td><td class=\"c x1dd y10b1 wcb hdf\"><div class=\"t m0 x67 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1df y10b1 wcc hdf\"><div class=\"t m0 x96 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(64) </span> </div></td></tr><tr><td class=\"c x1ac y10b2 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore lordo a<span class=\"_ _1\"></span>l 31 dicembre<span class=\"_ _1\"></span> 2024 </div></td><td class=\"c x1dc y10b2 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 33.802  </div></td><td class=\"c x1dd y10b2 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">572 </span> </div></td><td class=\"c x1df y10b2 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 34.373  </div></td></tr><tr><td class=\"c x1ac y10b3 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 1\u00b0 gen<span class=\"_ _1\"></span>naio 2024 </div></td><td class=\"c x1dc y10b3 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.720  </div></td><td class=\"c x1dd y10b3 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">316 </span> </div></td><td class=\"c x1df y10b3 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.036  </div></td></tr><tr><td class=\"c x1ac y10b4 wc9 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x1dc y10b4 wca hee\"><div class=\"t m0 x71 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.916  </div></td><td class=\"c x1dd y10b4 wcb hee\"><div class=\"t m0 x8b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">68 </span> </div></td><td class=\"c x1df y10b4 wcc hee\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.985  </div></td></tr><tr><td class=\"c x1ac y10b5 wc9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammort<span class=\"_ _1\"></span>amento al 31 dice<span class=\"_ _1\"></span>mbre 2024 </div></td><td class=\"c x1dc y10b5 wca hee\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 21.636  </div></td><td class=\"c x1dd y10b5 wcb hee\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">384 </span> </div></td><td class=\"c x1df y10b5 wcc hee\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 22.020  </div></td></tr><tr><td class=\"c x1ac y10b6 wc9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto a<span class=\"_ _1\"></span>l 31 dicembre 202<span class=\"_ _1\"></span>4 </div></td><td class=\"c x1dc y10b6 wca hdf\"><div class=\"t m0 x3a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.166  </div></td><td class=\"c x1dd y10b6 wcb hdf\"><div class=\"t m0 xe2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">187 </span> </div></td><td class=\"c x1df y10b6 wcc hdf\"><div class=\"t m0 xaf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.353  </div></td></tr></table>Al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>dicembre <span class=\"_ _7\"></span><span class=\"ls2\">2024</span> <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>attivit\u00e0 <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>il <span class=\"_ _7\"></span>diritto <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>utilizzo <span class=\"_ _7\"></span>sono <span class=\"_ _7\"></span>pari <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>12.353 <span class=\"_ _7\"></span>mila <span class=\"_ _7\"></span>Euro <span class=\"_ _7\"></span>ed includono prevalen<span class=\"_ _1\"></span>temente con<span class=\"_ _1\"></span>tratti relativi ad<span class=\"_ _1\"></span> immobil<span class=\"_ _1\"></span>i. L\u2019esposizion<span class=\"_ _1\"></span>e <span class=\"_ _15\"> </span>del <span class=\"_ _13\"> </span>Gruppo, <span class=\"_ _13\"> </span>con <span class=\"_ _15\"> </span>evidenza <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>scadenze <span class=\"_ _13\"> </span>delle <span class=\"_ _15\"> </span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"> </span>del <span class=\"_ _15\"> </span>leasing<span class=\"_ _1\"></span> relative ai flussi finanzi<span class=\"_ _1\"></span>ari contrat<span class=\"_ _1\"></span>tuali non attuali<span class=\"_ _1\"></span>zzati \u00e8 la segue<span class=\"_ _1\"></span>nte: <table class=\"s w230 h172\" id=\"_d82bcd29-bcef-41bc-83aa-b0a37fe82f9d\"><tr><td></td><td class=\"c x1e0 y10b7 wc3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2024 </div></td><td class=\"c x1e1 y10b7 wce hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2023 </div></td></tr><tr><td class=\"c x1ac y10b8 wcd hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Entro 3 mesi<span class=\"_ _1\"></span> </div></td><td class=\"c x1e0 y10b8 wc3 hf4\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">991 </span> </div></td><td class=\"c x1e1 y10b8 wce hf4\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">975 </span> </div></td></tr><tr><td class=\"c x1ac y10b9 wcd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _1\"></span>o </div></td><td class=\"c x1e0 y10b9 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.967  </div></td><td class=\"c x1e1 y10b9 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.776  </div></td></tr><tr><td class=\"c x1ac y10ba wcd hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x1e0 y10ba wc3 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.765  </div></td><td class=\"c x1e1 y10ba wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.066  </div></td></tr><tr><td class=\"c x1ac y10bb wcd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x1e0 y10bb wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.677  </div></td><td class=\"c x1e1 y10bb wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.302  </div></td></tr><tr><td class=\"c x1ac y10bc wcd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oltre 5 anni </div></td><td class=\"c x1e0 y10bc wc3 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">182 </span> </div></td><td class=\"c x1e1 y10bc wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">237 </span> </div></td></tr><tr><td class=\"c x1ac y10bd wcd hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 <span class=\"_ _1\"></span>del leasing n<span class=\"_ _1\"></span>on attualizzate a<span class=\"_ _1\"></span>l 31 dice<span class=\"_ _1\"></span>mbre </div></td><td class=\"c x1e0 y10bd wc3 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.582  </div></td><td class=\"c x1e1 y10bd wce hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.356  </div></td></tr></table>Le passivit\u00e0 del<span class=\"_ _1\"></span> leasing non cor<span class=\"_ _1\"></span>renti e corren<span class=\"_ _1\"></span>ti sono di seguito<span class=\"_ _1\"></span> esposte: <table class=\"s w231 h173\" id=\"_d6c2706a-8e6b-4192-bc80-15fa870e2fcf\"><tr><td></td><td class=\"c x1e2 y10be wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2024 </div></td><td class=\"c x1e3 y10be wc3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31/12/2023 </div></td></tr><tr><td class=\"c x1ac y10bf wd0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _1\"></span>correnti del leasing<span class=\"_ _1\"></span>  </div></td><td class=\"c x1e2 y10bf wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.079  </div></td><td class=\"c x1e3 y10bf wc3 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.211  </div></td></tr><tr><td class=\"c x1ac y10c0 wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 non <span class=\"_ _1\"></span>correnti del leasing<span class=\"_ _1\"></span> <span class=\"ff9\">\u2013</span> parti correlate<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c0 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.544  </div></td><td class=\"c x1e3 y10c0 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.395  </div></td></tr><tr><td class=\"c x1ac y10c1 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 del<span class=\"_ _1\"></span> leasing non corre<span class=\"_ _1\"></span>nti </div></td><td class=\"c x1e2 y10c1 wce hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x1e3 y10c1 wc3 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.606  </div></td></tr><tr><td class=\"c x1ac y10c2 wd0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _1\"></span>ti del leasing </div></td><td class=\"c x1e2 y10c2 wce hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">769 </span> </div></td><td class=\"c x1e3 y10c2 wc3 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">666 </span> </div></td></tr><tr><td class=\"c x1ac y10c3 wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 corren<span class=\"_ _1\"></span>ti del leasing<span class=\"_ _1\"></span> <span class=\"ff9\">\u2013</span> parti correlate<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c3 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.189  </div></td><td class=\"c x1e3 y10c3 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.085  </div></td></tr><tr><td class=\"c x1ac y10c4 wd0 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 del<span class=\"_ _1\"></span> leasing correnti </div></td><td class=\"c x1e2 y10c4 wce hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 3.958  </div></td><td class=\"c x1e3 y10c4 wc3 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 3.751  </div></td></tr><tr><td class=\"c x1ac y10c5 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale passivit\u00e0 <span class=\"_ _1\"></span>del leasing<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c5 wce hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 12.582  </div></td><td class=\"c x1e3 y10c5 wc3 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 13.356  </div></td></tr><tr><td class=\"c x1ac y10c6 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Importi rilevat<span class=\"_ _1\"></span>i nel conto econo<span class=\"_ _1\"></span>mico cons<span class=\"_ _1\"></span>olidato </div></td><td class=\"c x1e2 y10c6 wce hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y10c6 wc3 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y10c7 wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1\"></span> </div></td><td class=\"c x1e2 y10c7 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.985  </div></td><td class=\"c x1e3 y10c7 wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.900  </div></td></tr><tr><td class=\"c x1ac y10c8 wd0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _1\"></span>vi sulle passi<span class=\"_ _1\"></span>vit\u00e0 del leasing </div></td><td class=\"c x1e2 y10c8 wce hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">147 </span> </div></td><td class=\"c x1e3 y10c8 wc3 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">180 </span> </div></td></tr><tr><td class=\"c x1ac y10c9 wd0 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Importi rilevat<span class=\"_ _1\"></span>i nel prospetto <span class=\"_ _1\"></span>dei flussi fina<span class=\"_ _1\"></span>nziari </div></td><td class=\"c x1e2 y10c9 wce hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1e3 y10c9 wc3 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y10ca wd0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale dei flus<span class=\"_ _1\"></span>si finanziari in us<span class=\"_ _1\"></span>cita per i leasing </div></td><td class=\"c x1e2 y10ca wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.170  </div></td><td class=\"c x1e3 y10ca wc3 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.006 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "4.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Partecipazioni e<span class=\"_ _1\"></span> titoli n<span class=\"_ _1\"></span>on correnti  </span><table class=\"s w232 h174\" id=\"_79065e04-3d3e-4fe3-a870-350fc7b06820\"><tr><td></td><td></td><td class=\"c x1e5 y10cb w233 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1e4 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni al<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ac y10cc wd1 he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni e<span class=\"_ _1\"></span> titoli non corre<span class=\"_ _1\"></span>nti </div></td><td class=\"c x1e6 y10cc wd2 he5\"><div class=\"t m0 xa0 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1e7 y10cd w234 h16f\" colspan=\"2\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e8 y10cd w235 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10cc wd4 he5\"><div class=\"t m0 x97 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1ea y10cc wd5 he5\"><div class=\"t m0 x1f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x154 y10ce w236 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _1\"></span> in altre imprese <span class=\"_ _1\"></span>valutate<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10cf wd2 he7\"><div class=\"t m0 x4f hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td><td class=\"c x1eb y10cf wd3 he7\"><div class=\"t m0 x2c hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1ec y10cf wc he7\"><div class=\"t m0 x2c hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x1ea y10cf wd5 he7\"><div class=\"t m0 x7d hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td></tr><tr><td class=\"c x154 y10d0 w237 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">al costo<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y10d1 w238 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in <span class=\"_ _1\"></span>strumenti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10d2 wd2 he5\"><div class=\"t m0 x7d hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">222.908 </div></td><td class=\"c x1eb y10d2 wd3 he5\"><div class=\"t m0 x50 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.742 </div></td><td class=\"c x1ec y10d2 wc he5\"><div class=\"t m0 x3f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td></td><td class=\"c x1ea y10d2 wd5 he5\"><div class=\"t m0 x20 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td></tr><tr><td class=\"c x154 y10d3 w239 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">rappresentati<span class=\"_ _1\"></span>vi di capitale<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y10d4 wd1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Titoli a reddito<span class=\"_ _1\"></span> fisso </div></td><td class=\"c x1e6 y10d4 wd2 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.764 </div></td><td class=\"c x1eb y10d4 wd3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.889 </div></td><td class=\"c x1ec y10d4 wc hdf\"><div class=\"t m0 x2c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e9 y10d4 wd4 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(7.764) </div></td><td class=\"c x1ea y10d4 wd5 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.889 </div></td></tr><tr><td class=\"c x1ac y10d5 wd1 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1e6 y10d5 wd2 hee\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">231.881 </div></td><td class=\"c x1eb y10d5 wd3 hee\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.631 </div></td><td class=\"c x1ec y10d5 wc hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td class=\"c x1e9 y10d5 wd4 hee\"><div class=\"t m0 x21 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.764) </div></td><td class=\"c x1ea y10d5 wd5 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">270.449 </div></td></tr><tr><td></td><td></td><td class=\"c x1e5 y10d6 w233 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div><div class=\"t m0 x1e4 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni al<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1ac y10d7 wd6 he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni e<span class=\"_ _1\"></span> titoli non corre<span class=\"_ _1\"></span>nti </div></td><td class=\"c x1e6 y10d7 wd2 he5\"><div class=\"t m0 xa0 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1e7 y10d8 w234 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e8 y10d8 w235 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10d7 wd4 he5\"><div class=\"t m0 x97 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Riclassifiche </div></td><td class=\"c x1ea y10d7 wd7 he5\"><div class=\"t m0 x1f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x154 y10d9 w236 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Partecipazioni<span class=\"_ _1\"></span> in altre imprese <span class=\"_ _1\"></span>valutate<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10da wd2 he5\"><div class=\"t m0 x4f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td><td class=\"c x1eb y10da wd3 he5\"><div class=\"t m0 x2a hb y25f ff1 fs5 fc0 sc0 ls30 ws0\">(3)<span class=\"ls0\"> </span></div></td><td class=\"c x1ec y10da wc he5\"><div class=\"t m0 x2c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td></td><td class=\"c x1ea y10da wd7 he5\"><div class=\"t m0 x7d hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.207 </div></td></tr><tr><td class=\"c x154 y10db w237 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">al costo<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y10dc w238 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in <span class=\"_ _1\"></span>strumenti<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e6 y10dd wd2 he7\"><div class=\"t m0 x7d hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td><td class=\"c x1eb y10dd wd3 he7\"><div class=\"t m0 xab hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">(24.389) </div></td><td class=\"c x1ec y10dd wc he7\"><div class=\"t m0 x3f hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">84.933 </div></td><td></td><td class=\"c x1ea y10dd wd7 he7\"><div class=\"t m0 x20 hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">322.895 </div></td></tr><tr><td class=\"c x154 y10de w239 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">rappresentati<span class=\"_ _1\"></span>vi di capitale<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y10df wd6 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Titoli a reddito fi<span class=\"_ _1\"></span>sso </div></td><td class=\"c x1e6 y10df wd2 hf1\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.889 </div></td><td class=\"c x1eb y10df wd3 hf1\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">54.668 </div></td><td class=\"c x1ec y10df wc hf1\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.218 </div></td><td></td><td class=\"c x1ea y10df wd7 hf1\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">62.775 </div></td></tr><tr><td class=\"c x1ac y10e0 wd6 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1e6 y10e0 wd2 hdf\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">270.449 </div></td><td class=\"c x1eb y10e0 wd3 hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">30.276 </div></td><td class=\"c x1ec y10e0 wc hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">86.151 </div></td><td class=\"c x1e9 y10e0 wd4 hdf\"><div class=\"t m0 x2c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1ea y10e0 wd7 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">386.876 </div></td></tr></table>Il dettaglio dell<span class=\"_ _1\"></span>a voce Partecipazion<span class=\"_ _1\"></span>i in altre impre<span class=\"_ _1\"></span>se valutate al c<span class=\"_ _1\"></span>osto \u00e8 il seg<span class=\"_ _1\"></span>uente: <table class=\"s w23a h175\" id=\"_c3eaf4aa-81de-4fff-804e-d87ea8668171\"><tr><td class=\"c x154 y10e1 w23b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>altre<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x1ee y10e1 w23c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y10e2 w23d h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ef y10e3 wd9 he7\"><div class=\"t m0 x29 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">% </div></td><td class=\"c x1f0 y10e3 wda he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1f1 y10e2 w234 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1f2 y10e3 wdb he7\"><div class=\"t m0 x82 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x1f3 y10e3 wdc he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1f4 y10e4 wd8 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ansa </div></td><td class=\"c x1ef y10e4 wd9 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6,71 </div></td><td class=\"c x1f0 y10e4 wda hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td><td></td><td></td><td class=\"c x1f3 y10e4 wdc hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td></tr><tr><td class=\"c x1f4 y10e5 wd8 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre minori </div></td><td></td><td class=\"c x1f0 y10e5 wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">12<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x1f3 y10e5 wdc hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">12<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1f4 y10e6 wd8 hdf\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x1f0 y10e6 wda hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td><td class=\"c x1f5 y10e6 wd3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                      - <span class=\"_ _1\"></span> </div></td><td class=\"c x1f2 y10e6 wdb hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                      -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f3 y10e6 wdc hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.210 </div></td></tr><tr><td class=\"c x154 y10e7 w23b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Partecipazioni <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>altre<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x1ee y10e7 w23c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi/<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y10e8 w23d h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">imprese<span class=\"_ _3d\"> </span></div></td><td class=\"c x1ef y10e9 wd9 he5\"><div class=\"t m0 x29 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">% </div></td><td class=\"c x1f0 y10e9 wda he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1f1 y10e8 w234 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(decrementi)<span class=\"_ _3d\"> </span></div></td><td class=\"c x1f2 y10e9 wdb he5\"><div class=\"t m0 x82 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Svalutazioni </div></td><td class=\"c x1f3 y10e9 wde he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1f4 y10ea wdd hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ansa </div></td><td class=\"c x1ef y10ea wd9 hf4\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6,71 </div></td><td class=\"c x1f0 y10ea wda hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td><td></td><td></td><td class=\"c x1f3 y10ea wde hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.198 </div></td></tr><tr><td class=\"c x1f4 y10eb wdd hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre minori </div></td><td></td><td class=\"c x1f0 y10eb wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">12<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1f2 y10eb wdb hdf\"><div class=\"t m0 x4e hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(3)<span class=\"ls0\"> </span></div></td><td class=\"c x1f3 y10eb wde hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9 </div></td></tr><tr><td class=\"c x1f4 y10ec wdd hee\"><div class=\"t m0 x9c ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td></td><td class=\"c x1f0 y10ec wda hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">         1.210  </div></td><td class=\"c x1f5 y10ec wd3 hee\"><div class=\"t m0 x4e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f2 y10ec wdb hee\"><div class=\"t m0 x55 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(3) </span> </div></td><td class=\"c x1f3 y10ec wde hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.207 </div></td></tr></table>Le parteci<span class=\"_ _1\"></span>pazioni i<span class=\"_ _1\"></span>n altre <span class=\"_ _1\"></span>imprese sono<span class=\"_ _1\"></span> valuta<span class=\"_ _1\"></span>te al <span class=\"ff8\">fair val<span class=\"_ _1\"></span>ue<span class=\"ff1\"> o<span class=\"_ _1\"></span>, qualora non<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>disponibili <span class=\"_ _1\"></span>i </span></span>piani di svilup<span class=\"_ _1\"></span>po delle loro attivi<span class=\"_ _1\"></span>t\u00e0, al costo retti<span class=\"_ _1\"></span>ficato delle perdi<span class=\"_ _1\"></span>te di valor<span class=\"_ _1\"></span>e, ove presenti.<span class=\"_ _1\"></span>  Sulla base delle informazioni<span class=\"_ _1\"></span> in possesso del Gruppo quindi, nel caso di specie non ci sono indicazioni<span class=\"_ _1\"></span> che il costo si<span class=\"_ _1\"></span> discosti signifi<span class=\"_ _1\"></span>cativamente dal<span class=\"_ _1\"></span> loro <span class=\"ff8\">fair value</span>.<span class=\"_ _1\"></span> Il <span class=\"_ _9\"> </span>dettaglio <span class=\"_ _9\"> </span>della <span class=\"_ _9\"> </span>voce <span class=\"_ _9\"> </span>\u201c<span class=\"ff1\">I<span class=\"_ _7\"></span>nvestimen<span class=\"_ _1\"></span>ti <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>strumenti <span class=\"_ _9\"> </span>rappresentativi <span class=\"_ _5\"> </span>di <span class=\"_ _9\"> </span>capitale<span class=\"ff9\">\u201d <span class=\"_ _a\"> </span>\u00e8 <span class=\"_ _9\"> </span>il </span></span>seguente: <table class=\"s w23e h176\" id=\"_3c9fb474-e42b-4534-90be-e5acec1d9e54\"><tr><td class=\"c x154 y10ed w23f h161\"><div class=\"t m0 x153 ha y107c ff4 fs5 fc0 sc0 ls0 ws0\">Investimenti in<span class=\"_ _1\"></span> strumenti<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1f6 y10ed w240 h161\"><div class=\"t m0 x153 ha y107c ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x154 y10ee w241 h16c\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">rappresentativi <span class=\"_ _1\"></span>di capitale<span class=\"_ _3d\"> </span></div></td><td class=\"c x1f7 y10ef wd3 he5\"><div class=\"t m0 x1e ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1f8 y10ef we1 he5\"><div class=\"t m0 x38 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y10ef we2 he5\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1fa y10ee w242 h16c\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10ef we4 he5\"><div class=\"t m0 x2f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y10f0 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali SpA </div></td><td class=\"c x1f7 y10f0 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          124.612  </div></td><td class=\"c x1f8 y10f0 we1 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.778 </div></td><td></td><td class=\"c x1e1 y10f0 we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.680 </div></td><td class=\"c x1e9 y10f0 we4 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">147.070 </div></td></tr><tr><td class=\"c x1ac y10f1 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x1f7 y10f1 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              6.279  </div></td><td class=\"c x1f8 y10f1 we1 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              1.612  </div></td><td></td><td class=\"c x1e1 y10f1 we3 hee\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.092 </div></td><td class=\"c x1e9 y10f1 we4 hee\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.983 </div></td></tr><tr><td class=\"c x1ac y10f2 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x1f7 y10f2 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                      - <span class=\"_ _1\"></span> </div></td><td class=\"c x1f8 y10f2 we1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              4.624  </div></td><td></td><td class=\"c x1e1 y10f2 we3 hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">157<span class=\"ls0\"> </span></div></td><td class=\"c x1e9 y10f2 we4 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.781 </div></td></tr><tr><td class=\"c x1ac y10f3 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y10f3 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            57.498  </div></td><td></td><td></td><td class=\"c x1e1 y10f3 we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">14.182 </div></td><td class=\"c x1e9 y10f3 we4 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">71.680 </div></td></tr><tr><td class=\"c x1ac y10f4 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y10f4 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            28.291  </div></td><td></td><td class=\"c x1f9 y10f4 we2 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(7.272) </div></td><td class=\"c x1e1 y10f4 we3 hee\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.603 </div></td><td class=\"c x1e9 y10f4 we4 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">           23.621 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y10f5 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x1f7 y10f5 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              6.228  </div></td><td></td><td></td><td class=\"c x1e1 y10f5 we3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(12)<span class=\"ls0\"> </span></div></td><td class=\"c x1e9 y10f5 we4 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             6.216 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y10f6 we0 hdf\"><div class=\"t m0 xf0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1f7 y10f6 wd3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">          222.907  </div></td><td class=\"c x1f8 y10f6 we1 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            10.015  </div></td><td class=\"c x1f9 y10f6 we2 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.272) </div></td><td class=\"c x1e1 y10f6 we3 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.701 </div></td><td class=\"c x1e9 y10f6 we4 hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">         262.351 <span class=\"_ _1\"></span> </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x1f6 y10f7 w240 h177\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Valutazioni<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1f7 y10f8 wd3 he5\"><div class=\"t m0 x1e ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1f8 y10f8 we1 he5\"><div class=\"t m0 x38 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y10f8 we2 he5\"><div class=\"t m0 xf ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1fa y10f9 w242 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">al fair value<span class=\"_ _3d\"> </span></div></td><td class=\"c x1e9 y10f8 we6 he5\"><div class=\"t m0 x2f ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y10fa we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Assicurazioni Ge<span class=\"_ _1\"></span>nerali Sp<span class=\"_ _1\"></span>A  </div></td><td class=\"c x1f7 y10fa wd3 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 147.070  </div></td><td></td><td></td><td class=\"c x1e1 y10fa we3 hee\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 62.909  </div></td><td class=\"c x1e9 y10fa we6 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 209.979  </div></td></tr><tr><td class=\"c x1ac y10fb we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Azimut SpA <span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y10fb wd3 hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.983  </div></td><td></td><td class=\"c x1f9 y10fb we2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (7.533)  </div></td><td class=\"c x1e1 y10fb we3 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (1.450)  </div></td><td class=\"c x1e9 y10fb we6 hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y10fc we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Banca Popolare<span class=\"_ _1\"></span> di Milano  </div></td><td class=\"c x1f7 y10fc wd3 hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.781  </div></td><td></td><td class=\"c x1f9 y10fc we2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (4.624)  </div></td><td class=\"c x1e1 y10fc we3 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(157) </span> </div></td><td class=\"c x1e9 y10fc we6 hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y10fd we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Mediobanca Sp<span class=\"_ _1\"></span>A  </div></td><td class=\"c x1f7 y10fd wd3 hee\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 71.680  </div></td><td></td><td></td><td class=\"c x1e1 y10fd we3 hee\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 18.400  </div></td><td class=\"c x1e9 y10fd we6 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 90.080  </div></td></tr><tr><td class=\"c x1ac y10fe we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Poste Italiane Sp<span class=\"_ _1\"></span>A  </div></td><td class=\"c x1f7 y10fe wd3 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 23.621  </div></td><td></td><td class=\"c x1f9 y10fe we2 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (12.232)  </div></td><td class=\"c x1e1 y10fe we3 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.955  </div></td><td class=\"c x1e9 y10fe we6 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 16.344  </div></td></tr><tr><td class=\"c x1ac y10ff we5 hf5\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> Italgas SpA  </div></td><td class=\"c x1f7 y10ff wd3 hf5\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.216  </div></td><td></td><td></td><td class=\"c x1e1 y10ff we3 hf5\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">276 </span> </div></td><td class=\"c x1e9 y10ff we6 hf5\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.492  </div></td></tr><tr><td class=\"c x1ac y1100 we5 hee\"><div class=\"t m0 xf0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x1f7 y1100 wd3 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 262.351  </div></td><td class=\"c x1f8 y1100 we1 hee\"><div class=\"t m0 x4e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f9 y1100 we2 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> (24.389)  </div></td><td class=\"c x1e1 y1100 we3 hee\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 84.933  </div></td><td class=\"c x1e9 y1100 we6 hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 322.895  </div></td></tr><tr><td class=\"c x1ac y1101 we0 h28\"><div class=\"t m0 x19 h1c y100 ff4 fs1 fc0 sc0 ls0 ws0\">Numero </div></td><td class=\"c x1f7 y1102 wd3 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1f8 y1102 we1 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y1102 we2 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1e1 y1102 we3 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td></td></tr><tr><td class=\"c x1ac y1103 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali SpA </div></td><td class=\"c x1f7 y1103 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       7.500.000  </div></td><td class=\"c x1f8 y1103 we1 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          200.000  </div></td><td class=\"c x1f9 y1103 we2 hee\"><div class=\"t m0 xb8 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1103 we3 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    7.700.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1104 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x1f7 y1104 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          300.000  </div></td><td class=\"c x1f8 y1104 we1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            80.000  </div></td><td class=\"c x1f9 y1104 we2 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x1e1 y1104 we3 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       380.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1105 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x1f7 y1105 wd3 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f8 y1105 we1 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       1.000.000  </div></td><td></td><td class=\"c x1e1 y1105 we3 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    1.000.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1106 we0 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y1106 wd3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       6.400.000  </div></td><td class=\"c x1f8 y1106 we1 hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f9 y1106 we2 hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x1e1 y1106 we3 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    6.400.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1107 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y1107 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       3.100.000  </div></td><td class=\"c x1f8 y1107 we1 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f9 y1107 we2 hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(800.000) </div></td><td class=\"c x1e1 y1107 we3 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">    2.300.000 <span class=\"_ _1\"></span> </div></td><td></td></tr><tr><td class=\"c x1ac y1108 we0 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x1f7 y1108 wd3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       1.200.000  </div></td><td class=\"c x1f8 y1108 we1 hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _1\"></span>  </div></td><td class=\"c x1f9 y1108 we2 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x1e1 y1108 we3 hdf\"><div class=\"t m0 x1f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.200.000 </div></td><td></td></tr><tr><td></td><td class=\"c x1f7 y1109 wd3 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1f8 y1109 we1 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1f9 y1109 we2 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x1e1 y1109 we7 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td></td></tr><tr><td class=\"c x1ac y110a we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali SpA </div></td><td class=\"c x1f7 y110a wd3 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.700.000  </div></td><td></td><td></td><td class=\"c x1e1 y110a we7 hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.700.000  </div></td><td></td></tr><tr><td class=\"c x1ac y110b we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut SpA </div></td><td class=\"c x1f7 y110b wd3 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 380.000  </div></td><td></td><td class=\"c x1f9 y110b we2 hdf\"><div class=\"t m0 x25 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (380.000)  </div></td><td class=\"c x1e1 y110b we7 hdf\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td></td></tr><tr><td class=\"c x1ac y110c we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x1f7 y110c wd3 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.000.000  </div></td><td></td><td class=\"c x1f9 y110c we2 hee\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (1.000.000)  </div></td><td class=\"c x1e1 y110c we7 hee\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td></td></tr><tr><td class=\"c x1ac y110d we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y110d wd3 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.400.000  </div></td><td></td><td></td><td class=\"c x1e1 y110d we7 hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.400.000  </div></td><td></td></tr><tr><td class=\"c x1ac y110e we5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane SpA<span class=\"_ _1\"></span> </div></td><td class=\"c x1f7 y110e wd3 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.300.000  </div></td><td></td><td class=\"c x1f9 y110e we2 hdf\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> (1.100.000)  </div></td><td class=\"c x1e1 y110e we7 hdf\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.200.000  </div></td><td></td></tr><tr><td class=\"c x1ac y110f we5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas SpA </div></td><td class=\"c x1f7 y110f wd3 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.200.000  </div></td><td class=\"c x1f8 y110f we1 hee\"><div class=\"t m0 x4e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1f9 y110f we2 hee\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1e1 y110f we7 hee\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.200.000  </div></td><td></td></tr></table>La <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>tali <span class=\"_ _4\"></span>partecipazioni <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _4\"></span><span class=\"ls2\">2024</span> <span class=\"_ _17\"></span>ha<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>avuto <span class=\"_ _4\"></span>come contropartita,<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>attraverso <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>conto <span class=\"_ _13\"></span>economico<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>complessivo, <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>specifica<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>riserva <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>Patrimonio<span class=\"_ _3\"></span> Netto per 84,9 mil<span class=\"_ _1\"></span>ioni di Euro positivi al ne<span class=\"_ _1\"></span>tto di un effet<span class=\"_ _1\"></span>to fiscale negativo<span class=\"_ _1\"></span> per <span class=\"ls2\">758</span> mila Euro.<span class=\"_ _1\"></span> Di seguito si ripo<span class=\"_ _1\"></span>rta la variazi<span class=\"_ _1\"></span>one della riserva <span class=\"ls2\">di</span> <span class=\"ff8\">fai<span class=\"_ _1\"></span>r value<span class=\"ff1\">: </span></span><table class=\"s w243 h178\" id=\"_27d51116-5ed7-4a9c-8a12-2d684b48d5da\"><tr><td class=\"c x1fc y1110 we8 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Riserva Fair value<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1111 we9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1fe y1111 wea hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ff y1111 web hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x200 y1111 wc3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1fc y1112 we8 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1112 we9 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5.910 </div></td><td class=\"c x1fe y1112 wea hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            36.701<span class=\"_ _1\"></span>  </div></td><td></td><td class=\"c x200 y1112 wc3 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">42.611 </div></td></tr><tr><td class=\"c x1fc y1113 we8 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Effetto fiscale<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1113 we9 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(524)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1ff y1113 web hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(252)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1113 wc3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(776)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1fc y1114 we8 hee\"><div class=\"t m0 x19 ha y146 ff5 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Va<span class=\"_ _1\"></span>lue al netto del<span class=\"_ _1\"></span>l\u2019effett<span class=\"_ _1\"></span>o fiscale<span class=\"ff4\"> </span></div></td><td class=\"c x1fd y1114 we9 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">5.386 </div></td><td class=\"c x1fe y1114 wea hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            36.701<span class=\"_ _1\"></span>  </div></td><td class=\"c x1ff y1114 web hee\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(252)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1114 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">41.835 </div></td></tr><tr><td class=\"c x1fc y1115 we8 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Variazione netta<span class=\"_ _1\"></span> dell'eserc<span class=\"_ _1\"></span>izio </div></td><td></td><td></td><td></td><td class=\"c x200 y1115 wc3 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.449 </div></td></tr><tr><td></td><td class=\"c x1fd y1116 we9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1fe y1116 wea hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></td><td class=\"c x1ff y1116 web hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></td><td class=\"c x200 y1116 wed hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1fc y1117 wec hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Value<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1117 we9 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">42.611 </div></td><td class=\"c x1fe y1117 wea hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            84.933<span class=\"_ _1\"></span>  </div></td><td></td><td class=\"c x200 y1117 wed hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">127.545 </div></td></tr><tr><td class=\"c x1fc y1118 wec hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Effetto fiscale<span class=\"_ _1\"></span> </div></td><td class=\"c x1fd y1118 we9 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(776)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1ff y1118 web hf4\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(758)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1118 wed hf4\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.534) </div></td></tr><tr><td class=\"c x1fc y1119 wec hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Riserva Fair Va<span class=\"_ _1\"></span>lue al <span class=\"ff5\">netto dell\u2019e<span class=\"_ _1\"></span>ffetto fisca<span class=\"_ _1\"></span>le</span><span class=\"ff5\"><span class=\"ff4\"> </span></span></div></td><td class=\"c x1fd y1119 we9 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">41.835 </div></td><td class=\"c x1fe y1119 wea hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">84.933</span>  </div></td><td class=\"c x1ff y1119 web hee\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(758)<span class=\"ls0\"> </span></div></td><td class=\"c x200 y1119 wed hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">126.010 </div></td></tr><tr><td class=\"c x1fc y111a wec hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Variazione netta<span class=\"_ _1\"></span> dell'eserc<span class=\"_ _1\"></span>izio </div></td><td></td><td></td><td></td><td class=\"c x200 y111a wed hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">84.175 </div></td></tr></table>Relativamente <span class=\"_ _5\"> </span>all\u2019informativa <span class=\"_ _5\"> </span>richiesta <span class=\"_ _9\"> </span>dall\u2019IFRS <span class=\"_ _5\"> </span>13, <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>riferimen<span class=\"_ _1\"></span>to <span class=\"_ _9\"> </span>alla <span class=\"_ _5\"> </span>cosiddetta \u201cgerarchia <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span><span class=\"ff8\">fair <span class=\"_ _17\"></span>value</span>\u201d, <span class=\"_ _17\"></span>si <span class=\"_ _13\"> </span>rileva<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>che <span class=\"_ _17\"></span><span class=\"ff1\">i <span class=\"_ _13\"></span>sudde<span class=\"_ _1\"></span>tti <span class=\"_ _17\"></span>investimenti <span class=\"_ _17\"></span>in <span class=\"_ _17\"></span>strumenti <span class=\"_ _17\"></span>rappresenta<span class=\"_ _1\"></span>tivi <span class=\"_ _17\"></span>di </span>capitale <span class=\"_ _17\"></span>appa<span class=\"_ _1\"></span>rtengono <span class=\"_ _4\"></span>al <span class=\"_ _17\"></span>li<span class=\"_ _1\"></span>vello <span class=\"_ _4\"></span>uno, <span class=\"_ _17\"></span>trattandosi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>f<span class=\"_ _7\"></span>inanziari <span class=\"_ _4\"></span>quotati <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>mercato attivo.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "5.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Altre attivit\u00e0<span class=\"_ _1\"></span> non corre<span class=\"_ _1\"></span>nti </span>La <span class=\"_ _7\"></span>voce, <span class=\"_ _7\"></span>pari <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>1<span class=\"ls2\">44</span> <span class=\"_ _4\"></span>mila Euro<span class=\"ls6\">, <span class=\"_ _7\"></span></span>\u00e8 <span class=\"_ _7\"></span>costituita da <span class=\"_ _4\"></span>cre<span class=\"_ _1\"></span>diti <span class=\"_ _7\"></span>verso <span class=\"_ _7\"></span>altri <span class=\"_ _7\"></span>per <span class=\"_ _7\"></span>depositi <span class=\"_ _7\"></span>cauzionali con scadenza inferio<span class=\"_ _1\"></span>re ai cinq<span class=\"_ _1\"></span>ue esercizi.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "6.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Imposte differi<span class=\"_ _1\"></span>te e impos<span class=\"_ _1\"></span>te correnti </span>Le <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"></span>differite <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>riferite <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>differenze <span class=\"_ _13\"></span>temporanee<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>valori <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>e <span class=\"_ _13\"> </span>i corrispondenti val<span class=\"_ _1\"></span>ori fiscal<span class=\"_ _1\"></span>mente riconosciuti. Di seguito viene <span class=\"_ _1\"></span>fornita la movi<span class=\"_ _1\"></span>mentazione del<span class=\"_ _1\"></span>le imposte dif<span class=\"_ _1\"></span>ferite attive e <span class=\"_ _1\"></span>passive: <table class=\"s w244 h179\" id=\"_9a0697f4-d8b6-4779-956d-ae0a4680d839\"><tr><td></td><td></td><td></td><td></td><td class=\"c x201 y111b w245 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y111c wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e sul reddito </div></td><td class=\"c x202 y111d wd2 he6\"><div class=\"t m0 x25 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1ae y111d wca he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span>  </div></td><td class=\"c x203 y111d wf0 he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x204 y111e w246 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x205 y111d wf2 he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y111f wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x202 y111f wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       45.519  </div></td><td class=\"c x1ae y111f wca hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        2<span class=\"_ _1\"></span>.220  </div></td><td class=\"c x203 y111f wf0 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x206 y111f wf1 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y111f wf2 hee\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             47.738<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1120 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _1\"></span> oneri </div></td><td class=\"c x202 y1120 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          1.538  </div></td><td class=\"c x1ae y1120 wca hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>    187  </div></td><td class=\"c x203 y1120 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(215)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x205 y1120 wf2 hdf\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               1.510<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1121 wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _1\"></span>ti </div></td><td class=\"c x202 y1121 wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">         1.036  </div></td><td class=\"c x1ae y1121 wca hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>        -<span class=\"ls32\">   </span> </div></td><td class=\"c x203 y1121 wf0 hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(115)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1121 wf1 hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">42</span> </div></td><td class=\"c x205 y1121 wf2 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                   <span class=\"ls8\">963 </span> </div></td></tr><tr><td class=\"c x1ac y1122 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1122 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          5.123  </div></td><td class=\"c x1ae y1122 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.255 </div></td><td class=\"c x203 y1122 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(536)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1122 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(494)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1122 wf2 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                5.348 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1123 wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x202 y1123 wd2 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        53.215  </div></td><td class=\"c x1ae y1123 wca hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span> 3.662  </div></td><td class=\"c x203 y1123 wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(866)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1123 wf1 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(452)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1123 wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">55.559 </div></td></tr><tr><td class=\"c x1ac y1124 wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite sul reddito </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1125 w247 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _1\"></span> immateriali e</div></td><td class=\"c x202 y1126 wd2 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">         3.202  </div></td><td class=\"c x1ae y1126 wca he5\"><div class=\"t m0 x2f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>        -<span class=\"ls32\">   </span> </div></td><td class=\"c x203 y1126 wf0 he5\"><div class=\"t m0 xab hb y25f ff1 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1126 wf1 he5\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y1126 wf2 he5\"><div class=\"t m0 xa2 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">3.075 </div></td></tr><tr><td class=\"c x154 y1127 w248 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1128 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _1\"></span>tamenti contab<span class=\"_ _1\"></span>ili </div></td><td class=\"c x202 y1128 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        13.171  </div></td><td class=\"c x1ae y1128 wca hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>  1.525  </div></td><td class=\"c x203 y1128 wf0 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x206 y1128 wf1 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y1128 wf2 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">14.696 </div></td></tr><tr><td class=\"c x1ac y1129 wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1129 wd2 hee\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             <span class=\"ls8\">745 </span> </div></td><td class=\"c x1ae y1129 wca hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>       <span class=\"ls8\">10 </span> </div></td><td></td><td class=\"c x206 y1129 wf1 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">159<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1129 wf2 hee\"><div class=\"t m0 xb8 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">914<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y112a wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x202 y112a wd2 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        17.118  </div></td><td class=\"c x1ae y112a wca hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>  1.535  </div></td><td class=\"c x203 y112a wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y112a wf1 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">159<span class=\"ls0\"> </span></div></td><td class=\"c x205 y112a wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">18.685 </div></td></tr><tr><td class=\"c x1ac y112b wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _1\"></span> imposte diff<span class=\"_ _1\"></span>erite </div></td><td class=\"c x202 y112b wd2 hdf\"><div class=\"t m0 x28 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.097 </div></td><td class=\"c x1ae y112b wca hdf\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.127 </div></td><td class=\"c x203 y112b wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(739)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y112b wf1 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(611)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y112b wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.873 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x201 y112c w245 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y112d wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e sul reddito </div></td><td class=\"c x202 y112e wd2 he5\"><div class=\"t m0 x25 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1ae y112e wca he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span>  </div></td><td class=\"c x203 y112e wf0 he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x204 y112f w246 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x205 y112e w16 he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y1130 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x202 y1130 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        47.738  </div></td><td class=\"c x1ae y1130 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.214 </div></td><td></td><td></td><td class=\"c x205 y1130 w16 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            50.952  </div></td></tr><tr><td class=\"c x1ac y1131 wf3 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _1\"></span> oneri </div></td><td class=\"c x202 y1131 wd2 hf1\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          1.510  </div></td><td class=\"c x1ae y1131 wca hf1\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">162<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1131 wf0 hf1\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(249)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1131 wf1 hf1\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">101<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1131 w16 hf1\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               1.523<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1132 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _1\"></span>ti </div></td><td class=\"c x202 y1132 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             <span class=\"ls8\">963 </span> </div></td><td class=\"c x1ae y1132 wca hdf\"><div class=\"t m0 x96 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">59<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1132 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(229)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1132 wf1 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(8)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1132 w16 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                   <span class=\"ls8\">786 </span> </div></td></tr><tr><td class=\"c x1ac y1133 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1133 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          5.348  </div></td><td class=\"c x1ae y1133 wca hdf\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">175<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1133 wf0 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.210) </div></td><td class=\"c x206 y1133 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(541)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1133 w16 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                3.772 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1134 wf3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x202 y1134 wd2 hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        55.559  </div></td><td class=\"c x1ae y1134 wca hee\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.610 </div></td><td class=\"c x203 y1134 wf0 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.687) </div></td><td class=\"c x206 y1134 wf1 hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(449)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1134 w16 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">              57.033 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1135 wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite sul reddito </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1136 w247 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _1\"></span> immateriali e</div></td><td class=\"c x202 y1137 wd2 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">         3.075  </div></td><td></td><td class=\"c x203 y1137 wf0 he5\"><div class=\"t m0 x1d hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">(1.048) </div></td><td></td><td class=\"c x205 y1137 w16 he5\"><div class=\"t m0 xa2 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.027 </div></td></tr><tr><td class=\"c x154 y1138 w248 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1139 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _1\"></span>tamenti contab<span class=\"_ _1\"></span>ili </div></td><td class=\"c x202 y1139 wd2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       14.696  </div></td><td class=\"c x1ae y1139 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.476 </div></td><td class=\"c x203 y1139 wf0 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.376) </div></td><td class=\"c x206 y1139 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(383)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1139 w16 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">12.413 </div></td></tr><tr><td class=\"c x1ac y113a wf3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y113a wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">914 </span> </div></td><td class=\"c x1ae y113a wca hee\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.287 </div></td><td></td><td class=\"c x206 y113a wf1 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.211 </div></td><td class=\"c x205 y113a w16 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.413 </div></td></tr><tr><td class=\"c x1ac y113b wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x202 y113b wd2 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       18.685  </div></td><td class=\"c x1ae y113b wca hdf\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.763 </div></td><td class=\"c x203 y113b wf0 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(4.424) </div></td><td class=\"c x206 y113b wf1 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">828<span class=\"ls0\"> </span></div></td><td class=\"c x205 y113b w16 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">17.853 </div></td></tr><tr><td class=\"c x1ac y113c wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _1\"></span> imposte d<span class=\"_ _1\"></span>ifferite </div></td><td class=\"c x202 y113c wd2 hdf\"><div class=\"t m0 x28 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.873 </div></td><td class=\"c x1ae y113c wca hdf\"><div class=\"t m0 xe3 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">846<span class=\"ls0\"> </span></div></td><td class=\"c x203 y113c wf0 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.737 </div></td><td class=\"c x206 y113c wf1 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.277) </div></td><td class=\"c x205 y113c w16 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.180 </div></td></tr></table> <span class=\"_ _30\"> </span> <span class=\"_ _32\"> </span>Si <span class=\"_ _19\"> </span>precisa <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>tra  l<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>altre  va<span class=\"_ _1\"></span>riazioni<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>imposte  di<span class=\"_ _1\"></span>fferite <span class=\"_ _19\"> </span>attive <span class=\"_ _19\"> </span>e <span class=\"_ _18\"> </span>passive <span class=\"_ _19\"> </span>sono<span class=\"_ _1\"></span> compresi gli e<span class=\"_ _1\"></span>ffetti fi<span class=\"_ _1\"></span>scali sul <span class=\"ff8\">fair <span class=\"_ _1\"></span>value<span class=\"ff1\"> delle pa<span class=\"_ _1\"></span>rteci<span class=\"_ _1\"></span>pazioni e dell<span class=\"_ _1\"></span>e perdite at<span class=\"_ _1\"></span>tuariali rilevate<span class=\"_ _1\"></span> nel </span></span>Conto Economi<span class=\"_ _1\"></span>co Complessivo.<span class=\"_ _1\"></span> Tenuto conto del<span class=\"_ _1\"></span>la presenza di dif<span class=\"_ _1\"></span>ferenze tempo<span class=\"_ _1\"></span>ranee imponibi<span class=\"_ _1\"></span>li e sulla base dei<span class=\"_ _1\"></span> piani previsionali<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>ritiene <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _13\"></span>av<span class=\"_ _1\"></span>r\u00e0, <span class=\"_ _17\"></span>nel <span class=\"_ _13\"></span>corso <span class=\"_ _13\"></span>dei <span class=\"_ _17\"></span>prossimi <span class=\"_ _13\"></span>eserci<span class=\"_ _1\"></span>zi, <span class=\"_ _13\"></span>redditi <span class=\"_ _17\"></span>imponibili sufficienti per poter recuperare le attivit\u00e0 per imposte <span class=\"_ _7\"></span>differi<span class=\"_ _1\"></span>te attive <span class=\"_ _7\"></span>prese<span class=\"_ _1\"></span>nti nel bilancio al 31 dicembre <span class=\"ls2\">2024</span>.  <span class=\"_ _38\"> </span>La posizione patri<span class=\"_ _1\"></span>moniale netta pe<span class=\"_ _1\"></span>r imposte sul <span class=\"_ _1\"></span>reddito \u00e8 riassu<span class=\"_ _1\"></span>nta qui di seg<span class=\"_ _1\"></span>uito: <table class=\"s w249 h17a\" id=\"_d8d083c4-2bc1-4964-8b1c-918fc85607d3\"><tr><td></td><td class=\"c x208 y113d wf6 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x209 y113d wf7 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20a y113e wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti imposte<span class=\"_ _1\"></span> correnti </div></td><td class=\"c x208 y113e wf6 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">427 </span> </div></td><td class=\"c x209 y113e wf7 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">370 </span> </div></td></tr><tr><td class=\"c x20a y113f wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per impos<span class=\"_ _1\"></span>te correnti </div></td><td class=\"c x208 y113f wf6 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(274) </span> </div></td><td class=\"c x209 y113f wf7 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(384) </span> </div></td></tr><tr><td class=\"c x20a y1140 wf5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x208 y1140 wf6 hee\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">153 </span> </div></td><td class=\"c x209 y1140 wf7 hee\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(14) </span> </div></td></tr></table>Le <span class=\"_ _19\"> </span>imposte <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span><span class=\"ff9\">reddito <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _19\"> </span>contabili<span class=\"_ _1\"></span>zzate <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>Conto <span class=\"_ _19\"> </span>Economico <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>cos\u00ec<span class=\"_ _1\"></span> </span>composte: <table class=\"s w24a h17b\" id=\"_2f3976a4-7e6d-4d55-b14e-bf5b34578bb8\"><tr><td></td><td class=\"c x20c y1141 wf8 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x20d y1141 wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20e y1142 wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte correnti <span class=\"_ _1\"></span>IRAP </div></td><td class=\"c x20c y1142 wf8 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">363<span class=\"ls0\"> </span></div></td><td class=\"c x20d y1142 wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">282<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1143 wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte esercizi<span class=\"_ _1\"></span> precedenti </div></td><td class=\"c x20c y1143 wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.619) </div></td><td class=\"c x20d y1143 wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1144 wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte corrent<span class=\"_ _1\"></span>i </div></td><td class=\"c x20c y1144 wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(4.256)  </div></td><td class=\"c x20d y1144 wda hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">292<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y1145 w24b h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>to imposte differi<span class=\"_ _1\"></span>te<span class=\"_ _3d\"> </span></div></td><td class=\"c x20c y1146 wf8 he5\"><div class=\"t m0 x23 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.764 </div></td><td class=\"c x20d y1146 wda he5\"><div class=\"t m0 x20 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.535 </div></td></tr><tr><td class=\"c x154 y1147 w24c h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">passive<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x20e y1148 wf5 hf5\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _1\"></span>ste differite pa<span class=\"_ _1\"></span>ssive </div></td><td class=\"c x20c y1148 wf8 hf5\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.424) </div></td><td class=\"c x20d y1148 wda hf5\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1149 wf5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite </div></td><td class=\"c x20c y1149 wf8 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.660) </div></td><td class=\"c x20d y1149 wda hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.407 </div></td></tr><tr><td class=\"c x20e y114a wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accertamento i<span class=\"_ _1\"></span>mposte anticipa<span class=\"_ _1\"></span>te  </div></td><td class=\"c x20c y114a wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.610) </div></td><td class=\"c x20d y114a wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.662) </div></td></tr><tr><td class=\"c x20e y114b wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _1\"></span>ste anticipate  </div></td><td class=\"c x20c y114b wf8 hee\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.687 </div></td><td class=\"c x20d y114b wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">866<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y114c wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e </div></td><td class=\"c x20c y114c wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.923) </div></td><td class=\"c x20d y114c wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(2.796) </div></td></tr><tr><td class=\"c x20e y114d wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x20c y114d wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.839) </div></td><td class=\"c x20d y114d wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.097) </div></td></tr><tr><td class=\"c x20e y114e wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale Ires corren<span class=\"_ _1\"></span>te e differita </div></td><td class=\"c x20c y114e wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.399) </div></td><td class=\"c x20d y114e wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.205) </div></td></tr><tr><td class=\"c x20e y114f wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale Irap corrente<span class=\"_ _1\"></span> e differita </div></td><td class=\"c x20c y114f wf8 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">179<span class=\"ls0\"> </span></div></td><td class=\"c x20d y114f wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">97<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1150 wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte esercizi<span class=\"_ _1\"></span> precedenti </div></td><td class=\"c x20c y1150 wf8 hee\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.619) </div></td><td class=\"c x20d y1150 wda hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1151 wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x20c y1151 wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.839) </div></td><td class=\"c x20d y1151 wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.097) </div></td></tr></table> <span class=\"ff9\">L\u2019analisi <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>differenza <span class=\"_ _19\"> </span>tra  l\u2019ali<span class=\"_ _1\"></span>quota <span class=\"_ _19\"> </span>fiscale <span class=\"_ _19\"> </span>teorica <span class=\"_ _18\"> </span>IRES <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>quella <span class=\"_ _19\"> </span>eff<span class=\"_ _7\"></span>ettiva <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>la </span>seguente: <table class=\"s w24d h17c\" id=\"_3d8c0c3d-cabb-4386-ac3c-6760442879d9\"><tr><td></td><td></td><td class=\"c x20f y1152 wf3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x210 y1152 wfa hee\"><div class=\"t m0 x94 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y10d6 w24e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _3d\"> </span></div></td><td class=\"c x212 y10d6 w24f h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x20f y1153 wfb h105\"><div class=\"t m0 x29 ha ybd5 ff4 fs5 fc0 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x213 y1153 wfc h105\"><div class=\"t m0 x19 ha ybd5 ff4 fs5 fc0 sc0 ls0 ws0\">Imposta </div></td><td></td><td></td><td class=\"c x211 y1155 w250 h17d\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _3d\"> </span></div><div class=\"t m0 x214 ha y1154 ff4 fs5 fc0 sc0 ls0 ws0\">Imponibile<span class=\"_ _3d\"> </span></div><div class=\"t m0 x215 ha y1154 ff4 fs5 fc0 sc0 ls0 ws0\">Imposta<span class=\"_ _3d\"> </span></div></td><td class=\"c x212 y1155 w251 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1156 wf9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _1\"></span> imposte </div></td><td class=\"c x20f y1156 wfb hee\"><div class=\"t m0 x66 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">352<span class=\"ls0\"> </span></div></td><td class=\"c x213 y1156 wfc hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">84<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1156 wfd hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24,0% </div></td><td class=\"c x210 y1156 wce hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">15.134 </div></td><td class=\"c x217 y1156 wfc hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.632 </div></td><td class=\"c x218 y1156 wfe hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24,0% </div></td></tr><tr><td class=\"c x154 y1157 w252 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Differenze permane<span class=\"_ _1\"></span>nti in aume<span class=\"_ _1\"></span>nto<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y10e8 w253 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(diminuzione):<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1158 wf9 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x20f y1158 wfb hee\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(17.954)  </div></td><td class=\"c x213 y1158 wfc hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.309) </div></td><td></td><td class=\"c x210 y1158 wce hee\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(16.304)  </div></td><td class=\"c x217 y1158 wfc hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.913) </div></td><td></td></tr><tr><td class=\"c x1ac y1159 wf9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre Differen<span class=\"_ _1\"></span>ze permanenti   </div></td><td class=\"c x20f y1159 wfb hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.438  </div></td><td class=\"c x213 y1159 wfc hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">825<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x210 y1159 wce hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.850)  </div></td><td class=\"c x217 y1159 wfc hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(924)<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y115a wf9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Ires corrente<span class=\"_ _1\"></span> e differita<span class=\"_ _1\"></span> </div></td><td class=\"c x20f y115a wfb hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(14.164)  </div></td><td class=\"c x213 y115a wfc hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(3.399) </div></td><td class=\"c x216 y115a wfd hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-965,6% </div></td><td class=\"c x210 y115a wce hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(5.020)  </div></td><td class=\"c x217 y115a wfc hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.205) </div></td><td class=\"c x218 y115a wfe hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-8,0%<span class=\"_ _3d\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "6.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Imposte differi<span class=\"_ _1\"></span>te e impos<span class=\"_ _1\"></span>te correnti </span>Le <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"></span>differite <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>riferite <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>differenze <span class=\"_ _13\"></span>temporanee<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>valori <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>e <span class=\"_ _13\"> </span>i corrispondenti val<span class=\"_ _1\"></span>ori fiscal<span class=\"_ _1\"></span>mente riconosciuti. Di seguito viene <span class=\"_ _1\"></span>fornita la movi<span class=\"_ _1\"></span>mentazione del<span class=\"_ _1\"></span>le imposte dif<span class=\"_ _1\"></span>ferite attive e <span class=\"_ _1\"></span>passive: <table class=\"s w244 h179\" id=\"_9a0697f4-d8b6-4779-956d-ae0a4680d839\"><tr><td></td><td></td><td></td><td></td><td class=\"c x201 y111b w245 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y111c wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e sul reddito </div></td><td class=\"c x202 y111d wd2 he6\"><div class=\"t m0 x25 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2023 </div></td><td class=\"c x1ae y111d wca he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span>  </div></td><td class=\"c x203 y111d wf0 he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x204 y111e w246 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x205 y111d wf2 he6\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y111f wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x202 y111f wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       45.519  </div></td><td class=\"c x1ae y111f wca hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        2<span class=\"_ _1\"></span>.220  </div></td><td class=\"c x203 y111f wf0 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -    </div></td><td class=\"c x206 y111f wf1 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y111f wf2 hee\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             47.738<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1120 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _1\"></span> oneri </div></td><td class=\"c x202 y1120 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          1.538  </div></td><td class=\"c x1ae y1120 wca hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>    187  </div></td><td class=\"c x203 y1120 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(215)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x205 y1120 wf2 hdf\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               1.510<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1121 wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _1\"></span>ti </div></td><td class=\"c x202 y1121 wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">         1.036  </div></td><td class=\"c x1ae y1121 wca hee\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>        -<span class=\"ls32\">   </span> </div></td><td class=\"c x203 y1121 wf0 hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(115)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1121 wf1 hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">42</span> </div></td><td class=\"c x205 y1121 wf2 hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                   <span class=\"ls8\">963 </span> </div></td></tr><tr><td class=\"c x1ac y1122 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1122 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          5.123  </div></td><td class=\"c x1ae y1122 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.255 </div></td><td class=\"c x203 y1122 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(536)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1122 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(494)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1122 wf2 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                5.348 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1123 wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x202 y1123 wd2 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        53.215  </div></td><td class=\"c x1ae y1123 wca hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span> 3.662  </div></td><td class=\"c x203 y1123 wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(866)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1123 wf1 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(452)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1123 wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">55.559 </div></td></tr><tr><td class=\"c x1ac y1124 wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite sul reddito </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1125 w247 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _1\"></span> immateriali e</div></td><td class=\"c x202 y1126 wd2 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">         3.202  </div></td><td class=\"c x1ae y1126 wca he5\"><div class=\"t m0 x2f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>        -<span class=\"ls32\">   </span> </div></td><td class=\"c x203 y1126 wf0 he5\"><div class=\"t m0 xab hb y25f ff1 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1126 wf1 he5\"><div class=\"t m0 xf hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y1126 wf2 he5\"><div class=\"t m0 xa2 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">3.075 </div></td></tr><tr><td class=\"c x154 y1127 w248 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1128 wef hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _1\"></span>tamenti contab<span class=\"_ _1\"></span>ili </div></td><td class=\"c x202 y1128 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        13.171  </div></td><td class=\"c x1ae y1128 wca hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>  1.525  </div></td><td class=\"c x203 y1128 wf0 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x206 y1128 wf1 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                  -   <span class=\"_ _1\"></span> </div></td><td class=\"c x205 y1128 wf2 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">14.696 </div></td></tr><tr><td class=\"c x1ac y1129 wef hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1129 wd2 hee\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             <span class=\"ls8\">745 </span> </div></td><td class=\"c x1ae y1129 wca hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>       <span class=\"ls8\">10 </span> </div></td><td></td><td class=\"c x206 y1129 wf1 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">159<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1129 wf2 hee\"><div class=\"t m0 xb8 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">914<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y112a wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x202 y112a wd2 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        17.118  </div></td><td class=\"c x1ae y112a wca hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                        <span class=\"_ _1\"></span>  1.535  </div></td><td class=\"c x203 y112a wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y112a wf1 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">159<span class=\"ls0\"> </span></div></td><td class=\"c x205 y112a wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">18.685 </div></td></tr><tr><td class=\"c x1ac y112b wef hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _1\"></span> imposte diff<span class=\"_ _1\"></span>erite </div></td><td class=\"c x202 y112b wd2 hdf\"><div class=\"t m0 x28 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.097 </div></td><td class=\"c x1ae y112b wca hdf\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.127 </div></td><td class=\"c x203 y112b wf0 hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(739)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y112b wf1 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(611)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y112b wf2 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.873 </div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x201 y112c w245 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y112d wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e sul reddito </div></td><td class=\"c x202 y112e wd2 he5\"><div class=\"t m0 x25 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">01.01.2024 </div></td><td class=\"c x1ae y112e wca he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Accantonamenti<span class=\"_ _1\"></span>  </div></td><td class=\"c x203 y112e wf0 he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Utilizzi </div></td><td class=\"c x204 y112f w246 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">variazioni<span class=\"_ _3d\"> </span></div></td><td class=\"c x205 y112e w16 he5\"><div class=\"t m0 x1c ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td></tr><tr><td class=\"c x1ac y1130 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Perdite fiscali a nuo<span class=\"_ _1\"></span>vo </div></td><td class=\"c x202 y1130 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">        47.738  </div></td><td class=\"c x1ae y1130 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.214 </div></td><td></td><td></td><td class=\"c x205 y1130 w16 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            50.952  </div></td></tr><tr><td class=\"c x1ac y1131 wf3 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo per rischi e<span class=\"_ _1\"></span> oneri </div></td><td class=\"c x202 y1131 wd2 hf1\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          1.510  </div></td><td class=\"c x1ae y1131 wca hf1\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">162<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1131 wf0 hf1\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(249)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1131 wf1 hf1\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">101<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1131 w16 hf1\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               1.523<span class=\"_ _1\"></span>  </div></td></tr><tr><td class=\"c x1ac y1132 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione credi<span class=\"_ _1\"></span>ti </div></td><td class=\"c x202 y1132 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">             <span class=\"ls8\">963 </span> </div></td><td class=\"c x1ae y1132 wca hdf\"><div class=\"t m0 x96 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">59<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1132 wf0 hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(229)<span class=\"ls0\"> </span></div></td><td class=\"c x206 y1132 wf1 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(8)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1132 w16 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                   <span class=\"ls8\">786 </span> </div></td></tr><tr><td class=\"c x1ac y1133 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y1133 wd2 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          5.348  </div></td><td class=\"c x1ae y1133 wca hdf\"><div class=\"t m0 xe3 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">175<span class=\"ls0\"> </span></div></td><td class=\"c x203 y1133 wf0 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.210) </div></td><td class=\"c x206 y1133 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(541)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1133 w16 hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                3.772 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1134 wf3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x202 y1134 wd2 hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">        55.559  </div></td><td class=\"c x1ae y1134 wca hee\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.610 </div></td><td class=\"c x203 y1134 wf0 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.687) </div></td><td class=\"c x206 y1134 wf1 hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(449)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1134 w16 hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">              57.033 <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y1135 wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite sul reddito </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y1136 w247 h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Fair value attivit\u00e0<span class=\"_ _1\"></span> immateriali e</div></td><td class=\"c x202 y1137 wd2 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">         3.075  </div></td><td></td><td class=\"c x203 y1137 wf0 he5\"><div class=\"t m0 x1d hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">(1.048) </div></td><td></td><td class=\"c x205 y1137 w16 he5\"><div class=\"t m0 xa2 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.027 </div></td></tr><tr><td class=\"c x154 y1138 w248 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">materiali<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1139 wf3 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Differenze ammor<span class=\"_ _1\"></span>tamenti contab<span class=\"_ _1\"></span>ili </div></td><td class=\"c x202 y1139 wd2 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       14.696  </div></td><td class=\"c x1ae y1139 wca hdf\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.476 </div></td><td class=\"c x203 y1139 wf0 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.376) </div></td><td class=\"c x206 y1139 wf1 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(383)<span class=\"ls0\"> </span></div></td><td class=\"c x205 y1139 w16 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">12.413 </div></td></tr><tr><td class=\"c x1ac y113a wf3 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri </div></td><td class=\"c x202 y113a wd2 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">914 </span> </div></td><td class=\"c x1ae y113a wca hee\"><div class=\"t m0 xac hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.287 </div></td><td></td><td class=\"c x206 y113a wf1 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.211 </div></td><td class=\"c x205 y113a w16 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.413 </div></td></tr><tr><td class=\"c x1ac y113b wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x202 y113b wd2 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       18.685  </div></td><td class=\"c x1ae y113b wca hdf\"><div class=\"t m0 xac ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.763 </div></td><td class=\"c x203 y113b wf0 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(4.424) </div></td><td class=\"c x206 y113b wf1 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">828<span class=\"ls0\"> </span></div></td><td class=\"c x205 y113b w16 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">17.853 </div></td></tr><tr><td class=\"c x1ac y113c wf3 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto per<span class=\"_ _1\"></span> imposte d<span class=\"_ _1\"></span>ifferite </div></td><td class=\"c x202 y113c wd2 hdf\"><div class=\"t m0 x28 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">36.873 </div></td><td class=\"c x1ae y113c wca hdf\"><div class=\"t m0 xe3 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">846<span class=\"ls0\"> </span></div></td><td class=\"c x203 y113c wf0 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.737 </div></td><td class=\"c x206 y113c wf1 hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.277) </div></td><td class=\"c x205 y113c w16 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.180 </div></td></tr></table> <span class=\"_ _30\"> </span> <span class=\"_ _32\"> </span>Si <span class=\"_ _19\"> </span>precisa <span class=\"_ _19\"> </span>che <span class=\"_ _19\"> </span>tra  l<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>altre  va<span class=\"_ _1\"></span>riazioni<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>delle <span class=\"_ _19\"> </span>imposte  di<span class=\"_ _1\"></span>fferite <span class=\"_ _19\"> </span>attive <span class=\"_ _19\"> </span>e <span class=\"_ _18\"> </span>passive <span class=\"_ _19\"> </span>sono<span class=\"_ _1\"></span> compresi gli e<span class=\"_ _1\"></span>ffetti fi<span class=\"_ _1\"></span>scali sul <span class=\"ff8\">fair <span class=\"_ _1\"></span>value<span class=\"ff1\"> delle pa<span class=\"_ _1\"></span>rteci<span class=\"_ _1\"></span>pazioni e dell<span class=\"_ _1\"></span>e perdite at<span class=\"_ _1\"></span>tuariali rilevate<span class=\"_ _1\"></span> nel </span></span>Conto Economi<span class=\"_ _1\"></span>co Complessivo.<span class=\"_ _1\"></span> Tenuto conto del<span class=\"_ _1\"></span>la presenza di dif<span class=\"_ _1\"></span>ferenze tempo<span class=\"_ _1\"></span>ranee imponibi<span class=\"_ _1\"></span>li e sulla base dei<span class=\"_ _1\"></span> piani previsionali<span class=\"_ _1\"></span>, <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>ritiene <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>Gr<span class=\"_ _7\"></span>uppo <span class=\"_ _13\"></span>av<span class=\"_ _1\"></span>r\u00e0, <span class=\"_ _17\"></span>nel <span class=\"_ _13\"></span>corso <span class=\"_ _13\"></span>dei <span class=\"_ _17\"></span>prossimi <span class=\"_ _13\"></span>eserci<span class=\"_ _1\"></span>zi, <span class=\"_ _13\"></span>redditi <span class=\"_ _17\"></span>imponibili sufficienti per poter recuperare le attivit\u00e0 per imposte <span class=\"_ _7\"></span>differi<span class=\"_ _1\"></span>te attive <span class=\"_ _7\"></span>prese<span class=\"_ _1\"></span>nti nel bilancio al 31 dicembre <span class=\"ls2\">2024</span>.  <span class=\"_ _38\"> </span>La posizione patri<span class=\"_ _1\"></span>moniale netta pe<span class=\"_ _1\"></span>r imposte sul <span class=\"_ _1\"></span>reddito \u00e8 riassu<span class=\"_ _1\"></span>nta qui di seg<span class=\"_ _1\"></span>uito: <table class=\"s w249 h17a\" id=\"_d8d083c4-2bc1-4964-8b1c-918fc85607d3\"><tr><td></td><td class=\"c x208 y113d wf6 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x209 y113d wf7 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20a y113e wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti imposte<span class=\"_ _1\"></span> correnti </div></td><td class=\"c x208 y113e wf6 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">427 </span> </div></td><td class=\"c x209 y113e wf7 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">370 </span> </div></td></tr><tr><td class=\"c x20a y113f wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per impos<span class=\"_ _1\"></span>te correnti </div></td><td class=\"c x208 y113f wf6 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(274) </span> </div></td><td class=\"c x209 y113f wf7 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(384) </span> </div></td></tr><tr><td class=\"c x20a y1140 wf5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x208 y1140 wf6 hee\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">153 </span> </div></td><td class=\"c x209 y1140 wf7 hee\"><div class=\"t m0 x7d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(14) </span> </div></td></tr></table>Le <span class=\"_ _19\"> </span>imposte <span class=\"_ _19\"> </span>sul <span class=\"_ _19\"> </span><span class=\"ff9\">reddito <span class=\"_ _19\"> </span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _19\"> </span>contabili<span class=\"_ _1\"></span>zzate <span class=\"_ _19\"> </span>a <span class=\"_ _19\"> </span>Conto <span class=\"_ _19\"> </span>Economico <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>cos\u00ec<span class=\"_ _1\"></span> </span>composte: <table class=\"s w24a h17b\" id=\"_2f3976a4-7e6d-4d55-b14e-bf5b34578bb8\"><tr><td></td><td class=\"c x20c y1141 wf8 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x20d y1141 wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20e y1142 wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte correnti <span class=\"_ _1\"></span>IRAP </div></td><td class=\"c x20c y1142 wf8 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">363<span class=\"ls0\"> </span></div></td><td class=\"c x20d y1142 wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">282<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1143 wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte esercizi<span class=\"_ _1\"></span> precedenti </div></td><td class=\"c x20c y1143 wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.619) </div></td><td class=\"c x20d y1143 wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1144 wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte corrent<span class=\"_ _1\"></span>i </div></td><td class=\"c x20c y1144 wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(4.256)  </div></td><td class=\"c x20d y1144 wda hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">292<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y1145 w24b h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>to imposte differi<span class=\"_ _1\"></span>te<span class=\"_ _3d\"> </span></div></td><td class=\"c x20c y1146 wf8 he5\"><div class=\"t m0 x23 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.764 </div></td><td class=\"c x20d y1146 wda he5\"><div class=\"t m0 x20 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">1.535 </div></td></tr><tr><td class=\"c x154 y1147 w24c h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">passive<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x20e y1148 wf5 hf5\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _1\"></span>ste differite pa<span class=\"_ _1\"></span>ssive </div></td><td class=\"c x20c y1148 wf8 hf5\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.424) </div></td><td class=\"c x20d y1148 wda hf5\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(127)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1149 wf5 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte diffe<span class=\"_ _1\"></span>rite </div></td><td class=\"c x20c y1149 wf8 hee\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.660) </div></td><td class=\"c x20d y1149 wda hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.407 </div></td></tr><tr><td class=\"c x20e y114a wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accertamento i<span class=\"_ _1\"></span>mposte anticipa<span class=\"_ _1\"></span>te  </div></td><td class=\"c x20c y114a wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.610) </div></td><td class=\"c x20d y114a wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.662) </div></td></tr><tr><td class=\"c x20e y114b wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo impo<span class=\"_ _1\"></span>ste anticipate  </div></td><td class=\"c x20c y114b wf8 hee\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.687 </div></td><td class=\"c x20d y114b wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">866<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y114c wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Imposte anticipat<span class=\"_ _1\"></span>e </div></td><td class=\"c x20c y114c wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.923) </div></td><td class=\"c x20d y114c wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(2.796) </div></td></tr><tr><td class=\"c x20e y114d wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x20c y114d wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.839) </div></td><td class=\"c x20d y114d wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.097) </div></td></tr><tr><td class=\"c x20e y114e wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale Ires corren<span class=\"_ _1\"></span>te e differita </div></td><td class=\"c x20c y114e wf8 hdf\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.399) </div></td><td class=\"c x20d y114e wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.205) </div></td></tr><tr><td class=\"c x20e y114f wf5 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Totale Irap corrente<span class=\"_ _1\"></span> e differita </div></td><td class=\"c x20c y114f wf8 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">179<span class=\"ls0\"> </span></div></td><td class=\"c x20d y114f wda hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">97<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1150 wf5 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte esercizi<span class=\"_ _1\"></span> precedenti </div></td><td class=\"c x20c y1150 wf8 hee\"><div class=\"t m0 x27 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.619) </div></td><td class=\"c x20d y1150 wda hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20e y1151 wf5 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Imposte<span class=\"_ _1\"></span> </div></td><td class=\"c x20c y1151 wf8 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(7.839) </div></td><td class=\"c x20d y1151 wda hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.097) </div></td></tr></table> <span class=\"ff9\">L\u2019analisi <span class=\"_ _19\"> </span>della <span class=\"_ _19\"> </span>differenza <span class=\"_ _19\"> </span>tra  l\u2019ali<span class=\"_ _1\"></span>quota <span class=\"_ _19\"> </span>fiscale <span class=\"_ _19\"> </span>teorica <span class=\"_ _18\"> </span>IRES <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>quella <span class=\"_ _19\"> </span>eff<span class=\"_ _7\"></span>ettiva <span class=\"_ _19\"> </span>\u00e8 <span class=\"_ _19\"> </span>la </span>seguente: <table class=\"s w24d h17c\" id=\"_3d8c0c3d-cabb-4386-ac3c-6760442879d9\"><tr><td></td><td></td><td class=\"c x20f y1152 wf3 hee\"><div class=\"t m0 xa6 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x210 y1152 wfa hee\"><div class=\"t m0 x94 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x211 y10d6 w24e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _3d\"> </span></div></td><td class=\"c x212 y10d6 w24f h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">aliquota<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x20f y1153 wfb h105\"><div class=\"t m0 x29 ha ybd5 ff4 fs5 fc0 sc0 ls0 ws0\">Imponibile </div></td><td class=\"c x213 y1153 wfc h105\"><div class=\"t m0 x19 ha ybd5 ff4 fs5 fc0 sc0 ls0 ws0\">Imposta </div></td><td></td><td></td><td class=\"c x211 y1155 w250 h17d\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _3d\"> </span></div><div class=\"t m0 x214 ha y1154 ff4 fs5 fc0 sc0 ls0 ws0\">Imponibile<span class=\"_ _3d\"> </span></div><div class=\"t m0 x215 ha y1154 ff4 fs5 fc0 sc0 ls0 ws0\">Imposta<span class=\"_ _3d\"> </span></div></td><td class=\"c x212 y1155 w251 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">effettiva<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1156 wf9 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _1\"></span> imposte </div></td><td class=\"c x20f y1156 wfb hee\"><div class=\"t m0 x66 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">352<span class=\"ls0\"> </span></div></td><td class=\"c x213 y1156 wfc hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">84<span class=\"ls0\"> </span></div></td><td class=\"c x216 y1156 wfd hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24,0% </div></td><td class=\"c x210 y1156 wce hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">15.134 </div></td><td class=\"c x217 y1156 wfc hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.632 </div></td><td class=\"c x218 y1156 wfe hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24,0% </div></td></tr><tr><td class=\"c x154 y1157 w252 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Differenze permane<span class=\"_ _1\"></span>nti in aume<span class=\"_ _1\"></span>nto<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x154 y10e8 w253 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(diminuzione):<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1158 wf9 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x20f y1158 wfb hee\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(17.954)  </div></td><td class=\"c x213 y1158 wfc hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.309) </div></td><td></td><td class=\"c x210 y1158 wce hee\"><div class=\"t m0 x1c hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(16.304)  </div></td><td class=\"c x217 y1158 wfc hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.913) </div></td><td></td></tr><tr><td class=\"c x1ac y1159 wf9 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre Differen<span class=\"_ _1\"></span>ze permanenti   </div></td><td class=\"c x20f y1159 wfb hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.438  </div></td><td class=\"c x213 y1159 wfc hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">825<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x210 y1159 wce hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(3.850)  </div></td><td class=\"c x217 y1159 wfc hdf\"><div class=\"t m0 x1e hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(924)<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y115a wf9 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Ires corrente<span class=\"_ _1\"></span> e differita<span class=\"_ _1\"></span> </div></td><td class=\"c x20f y115a wfb hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(14.164)  </div></td><td class=\"c x213 y115a wfc hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(3.399) </div></td><td class=\"c x216 y115a wfd hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-965,6% </div></td><td class=\"c x210 y115a wce hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(5.020)  </div></td><td class=\"c x217 y115a wfc hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.205) </div></td><td class=\"c x218 y115a wfe hdf\"><div class=\"t m0 x23 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-8,0%<span class=\"_ _3d\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "7.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Rimanenze </span>Le <span class=\"_ _1\"></span>rimanenze<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _1\"></span><span class=\"ls2\">2024<span class=\"ls0\"> <span class=\"_ _1\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a 2,<span class=\"_ _1\"></span><span class=\"ls2\">05<span class=\"ls0\"> <span class=\"_ _1\"></span>milioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _3\"></span>(<span class=\"_ _7\"></span><span class=\"ls9\">2,<span class=\"ls2\">18</span></span> <span class=\"_ _1\"></span>milioni <span class=\"_ _3\"></span>di E<span class=\"_ _1\"></span>uro </span></span></span></span>al <span class=\"_ _4\"></span>31<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _4\"></span><span class=\"ls2\">2023<span class=\"_ _1\"></span><span class=\"ls0\">) <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>sono <span class=\"_ _4\"></span>rappresen<span class=\"_ _1\"></span>tate <span class=\"_ _7\"></span>esclusivamente <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>m<span class=\"_ _7\"></span>aterie <span class=\"_ _7\"></span>prime <span class=\"_ _7\"></span>(in <span class=\"_ _4\"></span>prevalenza<span class=\"_ _3\"></span> </span></span>carta e inchiostro)<span class=\"_ _1\"></span>, sussidi<span class=\"_ _1\"></span>arie e di consumo<span class=\"_ _1\"></span>. <span class=\"_ _39\"> </span>  La <span class=\"_ _16\"></span>variazione <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>rimanenze<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>imputata <span class=\"_ _16\"></span>a <span class=\"_ _3\"></span>Conto <span class=\"_ _3\"></span>Economico <span class=\"_ _16\"></span>\u00e8 <span class=\"_ _3\"></span>negativa <span class=\"_ _3\"></span>per <span class=\"_ _16\"></span>1<span class=\"ls2\">25</span> <span class=\"_ _3\"></span>mila <span class=\"_ _16\"></span>Euro ed <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _7\"></span>inserita <span class=\"_ _4\"></span>nella <span class=\"_ _7\"></span>voce <span class=\"_ _4\"></span>Costo <span class=\"_ _7\"></span>per <span class=\"_ _4\"></span>materie <span class=\"_ _7\"></span>prime <span class=\"_ _7\"></span>(<span class=\"_ _7\"></span>vedi <span class=\"_ _4\"></span>Nota <span class=\"_ _7\"></span>n. <span class=\"_ _4\"></span><span class=\"ls2\">20</span>). <span class=\"_ _7\"></span>I<span class=\"_ _7\"></span>l <span class=\"_ _7\"></span>valore <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>realizzo delle rimanenze \u00e8<span class=\"_ _1\"></span> in linea con quello isc<span class=\"_ _1\"></span>ritto in bil<span class=\"_ _1\"></span>ancio. Non ci sono rimanenze<span class=\"_ _1\"></span> impegnate<span class=\"_ _1\"></span> a garanzia di <span class=\"_ _1\"></span>passivit\u00e0. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "8.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Crediti comme<span class=\"_ _1\"></span>rciali </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _1\"></span>ta: <table class=\"s w254 h17e\" id=\"_a0733116-f345-4cd5-acf1-6ebbb31b3c70\"><tr><td></td><td class=\"c x219 y115b w101 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21a y115b w102 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x20a y115c w100 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _1\"></span>clienti </div></td><td class=\"c x219 y115c w101 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">44.023  </div></td><td class=\"c x21a y115c w102 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">41.323  </div></td></tr><tr><td class=\"c x20a y115d w100 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo svalutazione<span class=\"_ _1\"></span> crediti <span class=\"_ _1\"></span>verso clienti </div></td><td class=\"c x219 y115d w101 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.806)  </div></td><td class=\"c x21a y115d w102 hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(5.495)  </div></td></tr><tr><td class=\"c x20a y115e w100 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Crediti verso cl<span class=\"_ _1\"></span>ienti </div></td><td class=\"c x219 y115e w101 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.218  </div></td><td class=\"c x21a y115e w102 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.828  </div></td></tr><tr><td class=\"c x20a y115f w100 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _1\"></span>correlate </div></td><td class=\"c x219 y115f w101 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">62 <span class=\"ls0\"> </span></div></td><td class=\"c x21a y115f w102 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">105 <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x20a y1160 w100 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale crediti<span class=\"_ _1\"></span> commerciali </div></td><td class=\"c x219 y1160 w101 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.280  </div></td><td class=\"c x21a y1160 w102 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.933  </div></td></tr></table>I <span class=\"_ _4\"></span>crediti <span class=\"_ _17\"></span>ver<span class=\"_ _1\"></span>so <span class=\"_ _4\"></span>clienti <span class=\"_ _4\"></span>derivano <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>quasi<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>to<span class=\"_ _1\"></span>talit\u00e0 <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>raccolta <span class=\"_ _4\"></span>pubblicitaria <span class=\"_ _4\"></span>operata dal  Gruppo  tramite <span class=\"_ _5\"> </span>la  Piemme  SpA <span class=\"_ _5\"> </span>concessio<span class=\"_ _1\"></span>naria  di  pubblicit\u00e0  (<span class=\"_ _7\"></span>37,8  milioni  di <span class=\"_ _5\"> </span>Euro<span class=\"lsa\">).</span>         <span class=\"_ _1\"></span>                    Si<span class=\"ls0\"> <span class=\"_ _13\"></span><span class=\"ff9\">evidenzi<span class=\"_ _1\"></span>a <span class=\"_ _13\"> </span>che <span class=\"_ _17\"></span>il <span class=\"_ _13\"> </span>valor<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>dei<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>credi<span class=\"_ _1\"></span>ti <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>mmerciali,<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>rettifica<span class=\"_ _1\"></span>to <span class=\"_ _17\"></span>per <span class=\"_ _13\"> </span>l\u2019importo<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>relativo<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>ondo </span></span>svalutazione, approssi<span class=\"_ _1\"></span>ma il<span class=\"_ _1\"></span> <span class=\"ff8\">fair value</span> degli stessi<span class=\"_ _1\"></span>. Il <span class=\"_ _7\"></span>Gruppo <span class=\"_ _7\"></span>presenta una <span class=\"_ _7\"></span>clientela <span class=\"_ _7\"></span>molto <span class=\"_ _7\"></span>frammenta<span class=\"_ _1\"></span>ta <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>non <span class=\"_ _7\"></span>ha <span class=\"_ _7\"></span>esposizioni significative verso <span class=\"_ _19\"> </span>singoli <span class=\"_ _19\"> </span>clienti. <span class=\"_ _19\"> </span>Ci\u00f2 <span class=\"_ _19\"> </span>posto, <span class=\"_ _19\"> </span>si <span class=\"_ _19\"> </span>precisa <span class=\"_ _19\"> </span>che <span class=\"_ _18\"> </span>la <span class=\"_ _19\"> </span>stima <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>Fondo <span class=\"_ _19\"> </span>svalutazion<span class=\"_ _1\"></span>e <span class=\"_ _19\"> </span>crediti <span class=\"_ _19\"> </span>\u00e8 effettuata,  in  considerazione  della  frammentariet\u00e0  delle  posizioni  creditorie,  mediante  la valutazione <span class=\"_ _1\"></span>dell\u2019<span class=\"_ _1\"></span>esigibilit\u00e0 <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>crediti<span class=\"_ _1\"></span> suddi<span class=\"_ _1\"></span>visi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>masse <span class=\"_ _1\"></span>omogenee<span class=\"_ _1\"></span> facen<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>ricorso <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>analisi<span class=\"_ _1\"></span> storico-statistiche<span class=\"_ _1\"></span>  che  evidenzian<span class=\"_ _1\"></span>o  la  probabilit\u00e0  di  recupero<span class=\"_ _1\"></span>  degli  stessi.  Il  processo<span class=\"_ _1\"></span>  di svalutazione <span class=\"_ _16\"></span>prevede <span class=\"_ _3\"></span>peraltro <span class=\"_ _16\"></span>che <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>svalutazione <span class=\"_ _16\"></span>individuale <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>singole <span class=\"_ _16\"></span>posizioni commerciali <span class=\"_ _13\"></span>di <span class=\"_ _15\"> </span>importo<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>significativo <span class=\"_ _13\"> </span>e <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>le <span class=\"_ _13\"></span>quali <span class=\"_ _13\"></span>sia <span class=\"_ _15\"> </span>rilevata <span class=\"_ _13\"> </span>un<span class=\"_ _7\"></span>a <span class=\"_ _13\"> </span>probabile <span class=\"_ _13\"> </span>condizione <span class=\"_ _15\"> </span>di insolvenza.  Nella seguente tabell<span class=\"_ _1\"></span>a \u00e8 fornito il dettaglio dei credi<span class=\"_ _1\"></span>ti commerciali per fasc<span class=\"_ _1\"></span>e di scaduto al 31 dicembre <span class=\"ls2\">2024</span> ed <span class=\"_ _1\"></span>al 31 dicembre <span class=\"ls2\">2023</span>.<span class=\"_ _1\"></span> <table class=\"s w255 h17f\" id=\"_bdd6a7ac-6394-48bb-a6e7-299bcd18a958\"><tr><td></td><td class=\"c x21b y1161 w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21c y1161 w104 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y1162 w2f hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">A scadere </div></td><td class=\"c x21b y1162 w103 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">27.613 </div></td><td class=\"c x21c y1162 w104 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">22.139 </div></td></tr><tr><td class=\"c x1ac y1163 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1-30 gg </div></td><td class=\"c x21b y1163 w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.185 </div></td><td class=\"c x21c y1163 w104 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.952 </div></td></tr><tr><td class=\"c x1ac y1164 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">30<span class=\"ls0\">-60 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x21b y1164 w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.684 </div></td><td class=\"c x21c y1164 w104 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.525 </div></td></tr><tr><td class=\"c x1ac y1165 w2f hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">60<span class=\"ls0\">-90 gg</span><span class=\"ls0\"> </span></div></td><td class=\"c x21b y1165 w103 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">933<span class=\"ls0\"> </span></div></td><td class=\"c x21c y1165 w104 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">875<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1166 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">oltre 90 gg </div></td><td class=\"c x21b y1166 w103 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.608 </div></td><td class=\"c x21c y1166 w104 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">11.832 </div></td></tr><tr><td class=\"c x1ac y1167 w2f hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Scaduto </div></td><td class=\"c x21b y1167 w103 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">16.410 </div></td><td class=\"c x21c y1167 w104 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">19.184 </div></td></tr><tr><td class=\"c x1ac y1168 w2f hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Valore Lor<span class=\"_ _1\"></span>do </div></td><td class=\"c x21b y1168 w103 hee\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">44.023 </div></td><td class=\"c x21c y1168 w104 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">41.323 </div></td></tr><tr><td class=\"c x1ac y1169 w2f hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fondo svalutazione<span class=\"_ _1\"></span> crediti <span class=\"_ _1\"></span>verso clienti </div></td><td class=\"c x21b y1169 w103 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(4.806) </div></td><td class=\"c x21c y1169 w104 hdf\"><div class=\"t m0 x23 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(5.495) </div></td></tr><tr><td class=\"c x1ac y116a w2f hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Crediti verso cl<span class=\"_ _1\"></span>ienti </div></td><td class=\"c x21b y116a w103 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.218 </div></td><td class=\"c x21c y116a w104 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.828 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "9.<span class=\"ls0\"> <span class=\"_ _2\"> </span>Attivit\u00e0 finanz<span class=\"_ _1\"></span>iarie corr<span class=\"_ _1\"></span>enti </span>Le attivi<span class=\"_ _1\"></span>t\u00e0 finanzi<span class=\"_ _1\"></span>arie corr<span class=\"_ _1\"></span>enti, pari a<span class=\"_ _1\"></span> 19,8<span class=\"_ _1\"></span> milioni<span class=\"_ _1\"></span> di Euro,<span class=\"_ _1\"></span> sono<span class=\"_ _1\"></span> costituite<span class=\"_ _1\"></span> pri<span class=\"_ _1\"></span>ncipalmente<span class=\"_ _1\"></span> da <span class=\"ls0\">contratti di Pronti con<span class=\"_ _1\"></span>tro ter<span class=\"_ _1\"></span>mine. </span>10.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altre attiv<span class=\"_ _1\"></span>it\u00e0 correnti </span>La voce \u00e8 cos\u00ec compos<span class=\"_ _1\"></span>ta: <table class=\"s w256 h17e\" id=\"_22a7afc0-aaf3-48c2-b267-5ab1d9a7e664\"><tr><td></td><td class=\"c x21d y115b w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x21e y115b wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y115c w106 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso il pe<span class=\"_ _1\"></span>rsonale </div></td><td class=\"c x21d y115c w107 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">14<span class=\"ls0\"> </span></div></td><td class=\"c x21e y115c wda hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">16<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y115d w106 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso <span class=\"_ _1\"></span>Erario per IV<span class=\"_ _1\"></span>A </div></td><td class=\"c x21d y115d w107 hdf\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">116 </span> </div></td><td class=\"c x21e y115d wda hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              <span class=\"ls8\">57 </span> </div></td></tr><tr><td class=\"c x1ac y115e w106 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti verso al<span class=\"_ _1\"></span>tri </div></td><td class=\"c x21d y115e w107 hdf\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">     11.370  </div></td><td class=\"c x21e y115e wda hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">         3.876  </div></td></tr><tr><td class=\"c x1ac y115f w106 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti per cos<span class=\"_ _1\"></span>ti anticipati </div></td><td class=\"c x21d y115f w107 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">592<span class=\"ls0\"> </span></div></td><td class=\"c x21e y115f wda hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">42<span class=\"ls0\">6</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1160 w106 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altre att<span class=\"_ _1\"></span>ivit\u00e0 correnti </div></td><td class=\"c x21d y1160 w107 hdf\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">12.091 </div></td><td class=\"c x21e y1160 wda hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">4.375 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "11.<span class=\"ls0\"> <span class=\"_ _1\"></span>Disponibi<span class=\"_ _1\"></span>lit\u00e0 liquide<span class=\"_ _1\"></span> e mezzi equivalenti<span class=\"_ _1\"></span> </span>Il dettaglio dell<span class=\"_ _1\"></span>e Disponibil<span class=\"_ _1\"></span>it\u00e0 liquide e Mezzi equiv<span class=\"_ _1\"></span>alenti \u00e8 il seguente:<span class=\"_ _1\"></span> <table class=\"s w257 h180\" id=\"_7348b732-b48d-441d-8a38-ed901dea72af\"><tr><td></td><td class=\"c x21f y116b w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x220 y116b we3 hdf\"><div class=\"t m0 x97 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y116c w108 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Depositi bancari e<span class=\"_ _1\"></span> postali </div></td><td class=\"c x21f y116c w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.951  </div></td><td class=\"c x220 y116c we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.025  </div></td></tr><tr><td class=\"c x1ac y116d w108 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Denaro e valori <span class=\"_ _1\"></span>in cassa </div></td><td class=\"c x21f y116d w103 hf1\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">15<span class=\"ls0\"> </span></div></td><td class=\"c x220 y116d we3 hf1\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">16<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y116e w258 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale disponib<span class=\"_ _1\"></span>ilit\u00e0 liquide<span class=\"_ _1\"></span> e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 yf67 w259 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">mezzi equivalent<span class=\"_ _1\"></span>i<span class=\"_ _3d\"> </span></div></td><td class=\"c x21f y116f w103 he7\"><div class=\"t m0 x54 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">3.966 </div></td><td class=\"c x220 y116f we3 he7\"><div class=\"t m0 x20 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">16.041 </div></td></tr></table>Posizione finanzi<span class=\"_ _1\"></span>aria netta Si fornisce di segui<span class=\"_ _1\"></span>to il dettaglio del<span class=\"_ _1\"></span>l\u2019indebi<span class=\"_ _1\"></span>tamento netto a breve<span class=\"_ _1\"></span>, a medio <span class=\"_ _1\"></span>e a lungo termine, cos\u00ec co<span class=\"_ _1\"></span>me raccomanda<span class=\"_ _1\"></span>to dalla comunic<span class=\"_ _1\"></span>azione Consob n.<span class=\"_ _1\"></span> 6064293 del<span class=\"_ _1\"></span> 28 luglio 2006 aggiornata sul<span class=\"_ _1\"></span>la base del Ri<span class=\"_ _1\"></span>chiamo di at<span class=\"_ _1\"></span>tenzione n. 5/21<span class=\"_ _1\"></span> del 29 april<span class=\"_ _1\"></span>e <span class=\"ls2\">202</span>1: <table class=\"s w25a h181\" id=\"_521aec45-45a9-489e-a98a-ad5d59f61604\"><tr><td class=\"c x222 y1170 w109 hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">In migliaia di Euro<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x223 y1170 w10a hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x224 y1170 w10b hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x222 y1171 w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">A. Disponibilit\u00e0 liq<span class=\"_ _1\"></span>uide </div></td><td></td><td></td><td></td><td class=\"c x223 y1171 w10a hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.966 </div></td><td class=\"c x224 y1171 w10b hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.041 </div></td></tr><tr><td class=\"c x222 y1172 w109 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">B. Mezzi equiva<span class=\"_ _1\"></span>lenti a dispon<span class=\"_ _1\"></span>ibilit\u00e0 liquide </div></td><td></td><td></td><td></td><td class=\"c x223 y1172 w10a hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y1172 w10b hee\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x222 y1173 w109 he7\"><div class=\"t m0 x19 hb y11d ff1 fs5 fc0 sc0 ls0 ws0\">C. Altre attivi<span class=\"_ _1\"></span>t\u00e0 finanziarie corr<span class=\"_ _1\"></span>enti </div></td><td></td><td></td><td></td><td class=\"c x223 y1173 w10a he7\"><div class=\"t m0 x2a hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">19.833  </div></td><td class=\"c x224 y1173 w10b he7\"><div class=\"t m0 x2a hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">18.162  </div></td></tr><tr><td class=\"c x222 y1174 w109 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">D. Liquidit\u00e0 (A<span class=\"_ _1\"></span>)+(B)+(<span class=\"_ _1\"></span>C) </div></td><td></td><td></td><td></td><td class=\"c x223 y1174 w10a hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">23.799 </div></td><td class=\"c x224 y1174 w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">34.203 </div></td></tr><tr><td></td><td></td><td class=\"c x222 y1175 w109 hf4\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y1175 w10a hf4\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y1175 w10b hf4\"><div class=\"t m0 x97 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x222 y1176 w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">E. Debito finanz<span class=\"_ _1\"></span>iario corrente </div></td><td></td><td></td><td></td><td class=\"c x223 y1176 w10a hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">13.936 </div></td><td class=\"c x224 y1176 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.614 </div></td></tr><tr><td></td><td></td><td class=\"c x222 y1177 w109 hee\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y1177 w10a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y1177 w10b hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">                 -  </div></td></tr><tr><td class=\"c x222 y1178 w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">F. Parte corren<span class=\"_ _1\"></span>te del debito<span class=\"_ _1\"></span> finanziario no<span class=\"_ _1\"></span>n corrente </div></td><td></td><td></td><td></td><td class=\"c x223 y1178 w10a hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.958 </div></td><td class=\"c x224 y1178 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.286 </div></td></tr><tr><td class=\"c x222 y1179 w109 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">G. Indebitamento<span class=\"_ _1\"></span> finanziario cor<span class=\"_ _1\"></span>rente (E)+(F)<span class=\"_ _1\"></span> </div></td><td></td><td></td><td></td><td class=\"c x223 y1179 w10a hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">17.894 </div></td><td class=\"c x224 y1179 w10b hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.899 </div></td></tr><tr><td></td><td></td><td class=\"c x222 y117a w109 hee\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y117a w10a hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         3.189  </div></td><td class=\"c x224 y117a w10b hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         3.085  </div></td></tr><tr><td class=\"c x222 y117b w109 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">H. Indebitamento<span class=\"_ _1\"></span> finanziario<span class=\"_ _1\"></span> corrente netto (G)-<span class=\"ls30\">(D)</span> </div></td><td></td><td></td><td></td><td class=\"c x223 y117b w10a hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(5.905) </div></td><td class=\"c x224 y117b w10b hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(22.303) </div></td></tr><tr><td class=\"c x222 y117c w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">I. Debito finanziario<span class=\"_ _1\"></span> non corr<span class=\"_ _1\"></span>ente </div></td><td></td><td></td><td></td><td class=\"c x223 y117c w10a hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.624 </div></td><td class=\"c x224 y117c w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9.606 </div></td></tr><tr><td class=\"c x222 y117d w109 hf6\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">J. Strumenti di debi<span class=\"_ _1\"></span>to </div></td><td></td><td></td><td></td><td class=\"c x223 y117d w10a hf6\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td><td class=\"c x224 y117d w10b hf6\"><div class=\"t m0 x82 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">               -    </div></td></tr><tr><td class=\"c x222 y117e w109 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">K. Debiti commer<span class=\"_ _1\"></span>ciali e altri de<span class=\"_ _1\"></span>biti non corr<span class=\"_ _1\"></span>enti </div></td><td></td><td></td><td></td><td class=\"c x223 y117e w10a hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -  </div></td><td class=\"c x224 y117e w10b hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                 -  </div></td></tr><tr><td class=\"c x154 y117f w25b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">L. <span class=\"_ _1d\"> </span>Indeb<span class=\"_ _1\"></span>itamento<span class=\"_ _3d\"> </span></div></td><td class=\"c x225 y117f w25c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">finanziario<span class=\"_ _3d\"> </span></div></td><td class=\"c x226 y117f w25d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">non<span class=\"_ _3d\"> </span></div></td><td class=\"c x227 y117f w25e h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">corrent<span class=\"_ _1\"></span>e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y1180 w25f h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">(I)+(J)+(K<span class=\"_ _1\"></span>)</div></td><td></td><td></td><td></td><td class=\"c x223 y1181 w10a he6\"><div class=\"t m0 x2a ha y993 ff4 fs5 fc0 sc0 ls0 ws0\">          </div><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.624  </div></td><td class=\"c x224 y1181 w10b he6\"><div class=\"t m0 x2a ha y993 ff4 fs5 fc0 sc0 ls0 ws0\">          </div><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.606  </div></td></tr><tr><td></td><td></td><td class=\"c x222 y1182 w109 hdf\"><div class=\"t m0 x3a h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td></td><td class=\"c x223 y1182 w10a hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         7.544  </div></td><td class=\"c x224 y1182 w10b hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">         8.395  </div></td></tr><tr><td class=\"c x222 y1183 w109 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">M. Totale indebita<span class=\"_ _1\"></span>mento finan<span class=\"_ _1\"></span>ziario (H + L) </div></td><td></td><td></td><td></td><td class=\"c x223 y1183 w10a hf4\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.719 </div></td><td class=\"c x224 y1183 w10b hf4\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(12.698) </div></td></tr></table>La <span class=\"_ _13\"></span>posizione <span class=\"_ _13\"></span>finanzi<span class=\"_ _1\"></span>aria <span class=\"_ _13\"></span>netta <span class=\"_ _13\"></span>risul<span class=\"_ _1\"></span>ta <span class=\"_ _13\"></span>pari <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>2,7 <span class=\"_ _13\"></span>mil<span class=\"_ _1\"></span>ioni <span class=\"_ _13\"></span>Euro, <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>decrem<span class=\"_ _1\"></span>ento <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>15,4 milioni <span class=\"_ _1\"></span>di Euro<span class=\"_ _1\"></span> rispe<span class=\"_ _1\"></span>tto al<span class=\"_ _1\"></span> 31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"ls2\">2023</span> <span class=\"_ _1\"></span>(12,7 <span class=\"_ _1\"></span>mila E<span class=\"_ _1\"></span>uro po<span class=\"_ _1\"></span>sitivi) <span class=\"_ _1\"></span>princip<span class=\"_ _1\"></span>almente pe<span class=\"_ _1\"></span>r e<span class=\"_ _1\"></span>ffetto degli <span class=\"_ _17\"></span>acquisti <span class=\"_ _13\"></span>netti <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>azi<span class=\"_ _1\"></span>oni <span class=\"_ _17\"></span>quotate <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>obbli<span class=\"_ _1\"></span>gazioni <span class=\"_ _17\"></span>per <span class=\"_ _13\"></span>25,8 <span class=\"_ _13\"></span>milion<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>di <span class=\"_ _17\"></span>Euro <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span>videndi<span class=\"_ _3d\"> </span><span class=\"_ _1\"></span> distribuiti <span class=\"_ _4\"></span>per <span class=\"_ _7\"></span>4,3 <span class=\"_ _4\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro, <span class=\"_ _7\"></span>al <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span><span class=\"ls2\">de</span><span class=\"ff9\">ll\u2019incasso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span></span>dividendi<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>azion<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>quotate <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>18,9<span class=\"_ _1\"></span> milioni di Euro.<span class=\"_ _1\"></span>  <span class=\"_ _32\"> </span> <span class=\"_ _30\"> </span><span class=\"ff9\">Il tasso di i<span class=\"_ _1\"></span>nteresse at<span class=\"_ _1\"></span>tivo medio sul<span class=\"_ _1\"></span>le giacenze p<span class=\"_ _1\"></span>er l\u2019anno <span class=\"ff1 ls2\">2024<span class=\"ls0\"> \u00e8 stato pa<span class=\"_ _1\"></span>ri a 3,1%. </span></span></span> <span class=\"_ _32\"> </span> <span class=\"_ _30\"> </span>Per <span class=\"_ _4\"></span>quanto <span class=\"_ _7\"></span>riguarda <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>variabi<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>delle <span class=\"_ _7\"></span>disponibilit\u00e0 <span class=\"_ _4\"></span>liquide, <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>incremento <span class=\"_ _4\"></span>annuo<span class=\"_ _1\"></span> dei <span class=\"_ _4\"></span>tassi <span class=\"_ _7\"></span>di <span class=\"_ _4\"></span>interesse <span class=\"_ _4\"></span>pa<span class=\"_ _1\"></span>ri <span class=\"_ _4\"></span>all\u2019<span class=\"_ _1\"></span>1%, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>pari<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>alt<span class=\"_ _1\"></span>re <span class=\"_ _4\"></span>variabil<span class=\"_ _1\"></span>i, <span class=\"_ _4\"></span>avrebbe <span class=\"_ _4\"></span>avu<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>un <span class=\"_ _4\"></span>impatto <span class=\"_ _4\"></span>positivo<span class=\"_ _1\"></span> sull\u2019utile <span class=\"_ _3\"></span>ante imposte <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"ff1 ls2\">27<span class=\"ls0\"> <span class=\"_ _3\"></span>m<span class=\"_ _7\"></span>ila <span class=\"_ _1\"></span>Eu<span class=\"_ _1\"></span>ro. U<span class=\"_ _1\"></span>n dec<span class=\"_ _1\"></span>remento <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>tassi di <span class=\"_ _1\"></span>interess<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dello <span class=\"_ _3\"></span>st<span class=\"_ _7\"></span>esso <span class=\"_ _1\"></span>livel<span class=\"_ _1\"></span>lo </span></span>avrebbe avuto<span class=\"_ _1\"></span> un corrisponde<span class=\"_ _1\"></span>nte impatto nega<span class=\"_ _1\"></span>tivo.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "PASSIVIT\u00c0 13.<span class=\"ls0\"> <span class=\"_ _1\"></span>Personale<span class=\"_ _1\"></span> </span>Benefici ai dipend<span class=\"_ _1\"></span>enti e al<span class=\"_ _1\"></span>tri fondi per il Personal<span class=\"_ _1\"></span>e Il <span class=\"_ _4\"></span>Trattamento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Fine <span class=\"_ _4\"></span>Rapporto <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>Societ\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>meno <span class=\"_ _4\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>50 <span class=\"_ _4\"></span>dipendenti rappresenta <span class=\"_ _1b\"> </span>una <span class=\"_ _14\"> </span>passivit\u00e0 <span class=\"_ _1b\"> </span>relativa <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>benefici <span class=\"_ _1b\"> </span>riconosciuti <span class=\"_ _1b\"> </span>ai <span class=\"_ _14\"> </span>dipendenti <span class=\"_ _14\"> </span>ed <span class=\"_ _1b\"> </span>erogati <span class=\"_ _14\"> </span>in coincidenza <span class=\"_ _9\"> </span>o <span class=\"_ _9\"> </span>successivamente <span class=\"_ _9\"> </span>alla<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>cessazione <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>rapporto <span class=\"_ _9\"> </span>di <span class=\"_ _9\"> </span>lavoro. <span class=\"_ _9\"> </span>Tale <span class=\"_ _9\"> </span>passivit\u00e0, unitamente al<span class=\"_ _1\"></span> fondo ind<span class=\"_ _1\"></span>ennit\u00e0 dirigen<span class=\"_ _1\"></span>ti, rientra<span class=\"_ _1\"></span> nei cosidde<span class=\"_ _1\"></span>tti piani<span class=\"_ _1\"></span> a benefi<span class=\"_ _1\"></span>ci definiti e<span class=\"_ _1\"></span> pertanto<span class=\"_ _1\"></span> \u00e8 determinata appl<span class=\"_ _1\"></span>icando la metodol<span class=\"_ _1\"></span>ogia attuaria<span class=\"_ _1\"></span>le.  <span class=\"_ _39\"> </span> <span class=\"_ _1\"></span> Nelle Soci<span class=\"_ _1\"></span>et\u00e0 del Gruppo con oltre 50 dipenden<span class=\"_ _1\"></span>ti, alla luce dell<span class=\"_ _1\"></span>a riforma previdenziale, il TFR <span class=\"_ _7\"></span>maturato al <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>dicembre<span class=\"_ _1\"></span> 2006 <span class=\"_ _7\"></span>rappresenta<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>il debito <span class=\"_ _7\"></span>maturato dalla Societ\u00e0 <span class=\"_ _7\"></span>da <span class=\"_ _7\"></span>erogare<span class=\"_ _1\"></span> al  termine  del  r<span class=\"_ _1\"></span>apporto<span class=\"_ _1\"></span>  di  lavoro.  Tal<span class=\"_ _1\"></span>e  debito<span class=\"_ _1\"></span>  \u00e8  valutato  appli<span class=\"_ _1\"></span>cando  l<span class=\"_ _1\"></span>ogiche  attuariali  e finanziarie <span class=\"_ _7\"></span>senza <span class=\"_ _7\"></span>tuttavia <span class=\"_ _7\"></span>considerare <span class=\"_ _7\"></span>le <span class=\"_ _7\"></span>dinamiche <span class=\"_ _7\"></span>salariali <span class=\"_ _7\"></span>future <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>Personale <span class=\"_ _7\"></span>dipendente. Le ipotesi relative al<span class=\"_ _1\"></span>la determina<span class=\"_ _1\"></span>zione del piano s<span class=\"_ _1\"></span>ono riassunte nell<span class=\"_ _1\"></span>a seguente tabel<span class=\"_ _1\"></span>la: <table class=\"s w261 h183\" id=\"_eca9c0a9-dc72-4884-9469-d14509a459ac\"><tr><td class=\"c x22a y1191 w113 hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x22b y1191 w103 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x22c y1191 w114 hdf\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x22a y1192 w113 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo te<span class=\"_ _1\"></span>cnico di attuali<span class=\"_ _1\"></span>zzazione  </div></td><td class=\"c x22b y1192 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,20% </div></td><td class=\"c x22c y1192 w114 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,10% </div></td></tr><tr><td class=\"c x22a y1193 w113 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo di<span class=\"_ _1\"></span> inflazione </div></td><td class=\"c x22b y1193 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,00% </div></td><td class=\"c x22c y1193 w114 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,50% </div></td></tr><tr><td class=\"c x22a y1194 w113 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo di incre<span class=\"_ _1\"></span>mento del TF<span class=\"_ _1\"></span>R </div></td><td class=\"c x22b y1194 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,00% </div></td><td class=\"c x22c y1194 w114 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,30% </div></td></tr><tr><td class=\"c x22a y1195 w113 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tasso annuo di<span class=\"_ _1\"></span> aumento delle retr<span class=\"_ _1\"></span>ibuzioni </div></td><td class=\"c x22b y1195 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,75% </div></td><td class=\"c x22c y1195 w114 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2,75% </div></td></tr></table> La movimentazion<span class=\"_ _1\"></span>e risulta la seguen<span class=\"_ _1\"></span>te: <table class=\"s w262 h184\" id=\"_b674127a-045b-492f-bfee-31702e70c572\"><tr><td></td><td class=\"c x22e y1196 w101 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x22f y1196 wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y1197 w115 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 nett<span class=\"_ _1\"></span>a a inizio period<span class=\"_ _1\"></span>o </div></td><td class=\"c x22e y1197 w101 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.041 </div></td><td class=\"c x22f y1197 wda hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">11.318 </div></td></tr><tr><td class=\"c x230 y1198 w115 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Costo corrente <span class=\"ff9\">dell\u2019eser<span class=\"_ _1\"></span>cizio (ser<span class=\"_ _1\"></span>vice cost)<span class=\"ff1\"> </span></span></div></td><td class=\"c x22e y1198 w101 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">170<span class=\"ls0\"> </span></div></td><td class=\"c x22f y1198 wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">172<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 y1199 w115 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Interessi passi<span class=\"_ _1\"></span>vi  (interest co<span class=\"_ _1\"></span>st) </div></td><td class=\"c x22e y1199 w101 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">292<span class=\"ls0\"> </span></div></td><td class=\"c x22f y1199 wda hee\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">385 </span> </div></td></tr><tr><td class=\"c x230 y119a w115 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(Utili)/Perdite a<span class=\"_ _1\"></span>ttuariali </div></td><td class=\"c x22e y119a w101 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(20)<span class=\"ls0\"> </span></div></td><td class=\"c x22f y119a wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">153<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 y119b w115 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(Prestazioni paga<span class=\"_ _1\"></span>te) </div></td><td class=\"c x22e y119b w101 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.525) </div></td><td class=\"c x22f y119b wda hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(1.986) </div></td></tr><tr><td class=\"c x230 y119c w115 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 nett<span class=\"_ _1\"></span>a a fine periodo </div></td><td class=\"c x22e y119c w101 hee\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.958 </div></td><td class=\"c x22f y119c wda hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">10.041 </div></td></tr></table> <span class=\"ff9\">Per  quanto  riguarda  l\u2019analisi<span class=\"_ _1\"></span>  di <span class=\"_ _5\"> </span>sensitivit\u00e0,  un  aumento  dello  0,5%  del  tasso <span class=\"_ _5\"> </span>di </span>attualizzazione <span class=\"_ _3\"></span>utilizzato <span class=\"_ _3\"></span>porterebbe <span class=\"_ _3\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>riduzione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>nett<span class=\"_ _7\"></span>a <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fondo <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a <span class=\"ls2\">201<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>mila <span class=\"_ _7\"></span>Euro; <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>analogo <span class=\"_ _7\"></span>decremento del <span class=\"_ _7\"></span>tasso <span class=\"_ _7\"></span>utilizzato <span class=\"_ _7\"></span>porterebbe ad <span class=\"_ _7\"></span>una <span class=\"_ _7\"></span>maggiore <span class=\"_ _7\"></span>passivit\u00e0 netta pari a 2<span class=\"ls2\">11 </span>mil<span class=\"_ _1\"></span>a Euro. Il <span class=\"_ _3\"></span>confronto <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>TFR <span class=\"_ _3\"></span>secondo <span class=\"_ _16\"></span>le <span class=\"_ _3\"></span>r<span class=\"_ _7\"></span>egol<span class=\"_ _1\"></span>e italiane \u00e8 la seguen<span class=\"_ _1\"></span>te<span class=\"fs2\">: </span><table class=\"s w263 h17a\" id=\"_8130dba6-b646-456e-a8ef-898138fdf083\"><tr><td></td><td class=\"c x231 y119d w103 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x232 y119d we3 hee\"><div class=\"t m0 x82 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y119e w116 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Valore nominale<span class=\"_ _1\"></span> del fondo  </div></td><td class=\"c x231 y119e w103 hdf\"><div class=\"t m0 x54 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9.229 </div></td><td class=\"c x232 y119e we3 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.185 </div></td></tr><tr><td class=\"c x230 y119f w116 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Rettifica per at<span class=\"_ _1\"></span>tuarizzazione </div></td><td class=\"c x231 y119f w103 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(270)<span class=\"ls0\"> </span></div></td><td class=\"c x232 y119f we3 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(143)<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x230 y11a0 w116 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale DBO </div></td><td class=\"c x231 y11a0 w103 hdf\"><div class=\"t m0 x54 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.958 </div></td><td class=\"c x232 y11a0 we3 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">10.041 </div></td></tr></table>Costo e consistenza del Personale <table class=\"s w264 h185\" id=\"_ff3b7810-c84a-4684-99b4-517e0d74dfad\"><tr><td></td><td class=\"c x234 y11a1 w107 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x235 y11a1 wda hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11a2 w118 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Salari e stipendi<span class=\"_ _1\"></span> </div></td><td class=\"c x234 y11a2 w107 hee\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">35.284 </div></td><td class=\"c x235 y11a2 wda hee\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">34.618 </div></td></tr><tr><td class=\"c x236 y11a3 w118 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri sociali </div></td><td class=\"c x234 y11a3 w107 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.907 </div></td><td class=\"c x235 y11a3 wda hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.492 </div></td></tr><tr><td class=\"c x154 y11a5 w265 h186\"><div class=\"t m0 x153 hb y11a4 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>to a fondi per<span class=\"_ _1\"></span> benefici ai dipen<span class=\"_ _1\"></span>denti e<span class=\"_ _3d\"> </span></div></td><td class=\"c x234 y11a6 w107 he5\"><div class=\"t m0 x26 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.580 </div></td><td class=\"c x235 y11a6 wda he5\"><div class=\"t m0 x20 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">2.492 </div></td></tr><tr><td class=\"c x154 y1180 w266 h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">previdenza comple<span class=\"_ _1\"></span>mentare<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x236 y11a7 w118 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x234 y11a7 w107 hdf\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.146 </div></td><td class=\"c x235 y11a7 wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">690<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11a8 w118 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi de<span class=\"_ _1\"></span>l personale </div></td><td class=\"c x234 y11a8 w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       49.916  </div></td><td class=\"c x235 y11a8 wda hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       48.292  </div></td></tr></table>Negli altri <span class=\"_ _7\"></span>costi <span class=\"_ _4\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>inclusi <span class=\"_ _7\"></span>gli oneri <span class=\"_ _4\"></span><span class=\"ff9\">relativi alle <span class=\"_ _7\"></span>cause <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>lavoro, <span class=\"_ _7\"></span>incentivi all\u2019esodo <span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>i </span>contributi <span class=\"_ _17\"></span>erogati<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>agli <span class=\"_ _17\"></span>istituti <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>previdenza <span class=\"_ _17\"></span>a <span class=\"_ _17\"></span>fronte <span class=\"_ _17\"></span>dello <span class=\"_ _17\"></span>scivol<span class=\"_ _1\"></span>o <span class=\"_ _17\"></span>contributivo <span class=\"_ _17\"></span>derivante<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>dalle ristrutturazioni<span class=\"_ _1\"></span> operate anche nel co<span class=\"_ _1\"></span>rso dell\u2019eserc<span class=\"_ _1\"></span>izio.<span class=\"ff1\"> </span>Nel prospetto seg<span class=\"_ _1\"></span>uente vi<span class=\"_ _1\"></span>ene riportata la consi<span class=\"_ _1\"></span>stenza media<span class=\"_ _1\"></span> e puntuale de<span class=\"_ _1\"></span>i dipendenti<span class=\"_ _1\"></span> per categoria di<span class=\"_ _1\"></span> appartenenza:<span class=\"_ _1\"></span> <table class=\"s w267 h183\" id=\"_90331e28-9fa6-4cab-9120-31a314fed9bf\"><tr><td></td><td class=\"c x237 y11a9 wf8 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x238 y11a9 wc3 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x239 y11a9 w11a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Media 2024 </div></td><td class=\"c x23a y11a9 w11b hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Media 2023 </div></td></tr><tr><td class=\"c x236 y11aa w119 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Dirigenti </div></td><td class=\"c x237 y11aa wf8 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">22<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11aa wc3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">19<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11aa w11a hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">21<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11aa w11b hdf\"><div class=\"t m0 x66 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">19<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ab w119 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Impiegati e quadri<span class=\"_ _1\"></span> </div></td><td class=\"c x237 y11ab wf8 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">184<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11ab wc3 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">180<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11ab w11a hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">184<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11ab w11b hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">175<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ac w119 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Giornalisti e collabor<span class=\"_ _1\"></span>atori </div></td><td class=\"c x237 y11ac wf8 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">307<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11ac wc3 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">313<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11ac w11a hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">307<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11ac w11b hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">318<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ad w119 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Grafici </div></td><td class=\"c x237 y11ad wf8 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">64<span class=\"ls0\"> </span></div></td><td class=\"c x238 y11ad wc3 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">64<span class=\"ls0\"> </span></div></td><td class=\"c x239 y11ad w11a hdf\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">63<span class=\"ls0\"> </span></div></td><td class=\"c x23a y11ad w11b hdf\"><div class=\"t m0 x66 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">66<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x236 y11ae w119 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x237 y11ae wf8 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">577 </span> </div></td><td class=\"c x238 y11ae wc3 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">           <span class=\"ls8\">576 </span> </div></td><td class=\"c x239 y11ae w11a hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">576 </span> </div></td><td class=\"c x23a y11ae w11b hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">577 </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "14.<span class=\"ls0\"> <span class=\"_ _1\"></span>Fondi corrent<span class=\"_ _1\"></span>i e non co<span class=\"_ _1\"></span>rrenti </span><table class=\"s w268 h187\" id=\"_165d0b3e-3f0e-4f4c-af99-5b389fb77d26\"><tr><td></td><td class=\"c x23c y11af w11d hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Vertenze lega<span class=\"_ _1\"></span>li </div></td><td class=\"c x23d y11af wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altri rischi </div></td><td class=\"c x23e y11af wda hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x23f y11b0 w11c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _1\"></span>23 </div></td><td class=\"c x23c y11b0 w11d hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.349  </div></td><td class=\"c x23d y11b0 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.512  </div></td><td class=\"c x23e y11b0 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.861  </div></td></tr><tr><td class=\"c x23f y11b1 w11c hf5\"><div class=\"t m0 x19 hb yb56 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>ti </div></td><td class=\"c x23c y11b1 w11d hf5\"><div class=\"t m0 xb8 hb yb56 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">623 </span> </div></td><td class=\"c x23d y11b1 wda hf5\"><div class=\"t m0 x7d hb yb56 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">23 </span> </div></td><td class=\"c x23e y11b1 wda hf5\"><div class=\"t m0 x2b ha yb56 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">646 </span> </div></td></tr><tr><td class=\"c x23f y11b2 w11c hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x23c y11b2 w11d hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(352) </span> </div></td><td class=\"c x23d y11b2 wda hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(53) </span> </div></td><td class=\"c x23e y11b2 wda hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(406) </span> </div></td></tr><tr><td class=\"c x23f y11b3 w11c hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _1\"></span>bre 2023 </div></td><td class=\"c x23c y11b3 w11d hee\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b3 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.481  </div></td><td class=\"c x23e y11b3 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.101  </div></td></tr><tr><td class=\"c x23f y11b4 w11c hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x23f y11b5 w11c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _1\"></span>te </div></td><td class=\"c x23c y11b5 w11d hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b5 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.248  </div></td><td class=\"c x23e y11b5 wda hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.868  </div></td></tr><tr><td class=\"c x23f y11b6 w11c hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _1\"></span>ente </div></td><td class=\"c x23c y11b6 w11d hdf\"><div class=\"t m0 x94 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x23d y11b6 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">234 </span> </div></td><td class=\"c x23e y11b6 wda hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">234 </span> </div></td></tr><tr><td class=\"c x23f y11b7 w11c hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x23c y11b7 w11d hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b7 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.481  </div></td><td class=\"c x23e y11b7 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.101  </div></td></tr><tr><td class=\"c x23f y11b8 wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Saldo al 1\u00b0 gennaio 20<span class=\"_ _1\"></span>24 </div></td><td class=\"c x23c y11b8 w11d hdf\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.620  </div></td><td class=\"c x23d y11b8 wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.481  </div></td><td class=\"c x23e y11b8 w11e hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.101  </div></td></tr><tr><td class=\"c x23f y11b9 wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>ti </div></td><td class=\"c x23c y11b9 w11d hdf\"><div class=\"t m0 xb8 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">291 </span> </div></td><td class=\"c x23d y11b9 wda hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x23e y11b9 w11e hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">291 </span> </div></td></tr><tr><td class=\"c x23f y11ba wb2 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utilizzo </div></td><td class=\"c x23c y11ba w11d hee\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(561) </span> </div></td><td class=\"c x23d y11ba wda hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls30\">(528) </span> </div></td><td class=\"c x23e y11ba w11e hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> (1.089)  </div></td></tr><tr><td class=\"c x23f y11bb wb2 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Saldo al 31 dicem<span class=\"_ _1\"></span>bre 2024 </div></td><td class=\"c x23c y11bb w11d hdf\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x23d y11bb wda hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">953 </span> </div></td><td class=\"c x23e y11bb w11e hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.303  </div></td></tr><tr><td class=\"c x23f y11bc wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Di cui: </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x23f y11bd wb2 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota corren<span class=\"_ _1\"></span>te </div></td><td class=\"c x23c y11bd w11d hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x23d y11bd wda hee\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">737 </span> </div></td><td class=\"c x23e y11bd w11e hee\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.087  </div></td></tr><tr><td class=\"c x23f y11be wb2 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Quota non corr<span class=\"_ _1\"></span>ente </div></td><td class=\"c x23c y11be w11d hdf\"><div class=\"t m0 x94 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x23d y11be wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">216 </span> </div></td><td class=\"c x23e y11be w11e hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">216 </span> </div></td></tr><tr><td class=\"c x23f y11bf wb2 hf4\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x23c y11bf w11d hf4\"><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 7.350  </div></td><td class=\"c x23d y11bf wda hf4\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">953 </span> </div></td><td class=\"c x23e y11bf w11e hf4\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.303  </div></td></tr></table>Il <span class=\"_ _13\"></span>fondo <span class=\"_ _13\"></span>ver<span class=\"_ _1\"></span>tenze <span class=\"_ _13\"></span>legal<span class=\"_ _1\"></span>i <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _17\"></span>f<span class=\"_ _7\"></span>ormato <span class=\"_ _13\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>accantona<span class=\"_ _1\"></span>menti <span class=\"_ _13\"></span>ef<span class=\"_ _1\"></span>fettuati <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>fronte<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>passivit\u00e0<span class=\"_ _1\"></span> derivanti <span class=\"_ _17\"></span>da <span class=\"_ _4\"></span>richieste <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>ind<span class=\"_ _1\"></span>ennizzi <span class=\"_ _4\"></span>principalmente <span class=\"_ _17\"></span>per <span class=\"_ _17\"></span>dif<span class=\"_ _1\"></span>famazione. <span class=\"_ _4\"></span>Il <span class=\"_ _17\"></span>fondo <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _17\"></span>stato <span class=\"_ _17\"></span>stima<span class=\"_ _1\"></span>to tenendo <span class=\"_ _5\"> </span>conto <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>particolare <span class=\"_ _9\"> </span>natura <span class=\"_ _5\"> </span>dell\u2019atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _5\"> </span>esercitata, <span class=\"_ _5\"> </span>sulla <span class=\"_ _5\"> </span>base <span class=\"_ _5\"> </span>dell\u2019esperienza maturata <span class=\"_ _17\"></span>in <span class=\"_ _13\"></span>situazioni <span class=\"_ _13\"></span>a<span class=\"_ _1\"></span>naloghe <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>sulla <span class=\"_ _13\"></span>base <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>tutte<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>le <span class=\"_ _17\"></span>informazioni <span class=\"_ _13\"></span>dis<span class=\"_ _1\"></span>ponibili<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _17\"></span>di redazione <span class=\"_ _17\"></span>del <span class=\"_ _17\"></span>presen<span class=\"_ _1\"></span>te <span class=\"_ _17\"></span>Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _17\"></span>consoli<span class=\"_ _1\"></span>dat<span class=\"ff9\">o, <span class=\"_ _17\"></span>considerando <span class=\"_ _17\"></span>l\u2019obi<span class=\"_ _1\"></span>ettiva <span class=\"_ _17\"></span>difficolt\u00e0 <span class=\"_ _17\"></span>di <span class=\"_ _17\"></span>s<span class=\"_ _1\"></span>timare <span class=\"_ _17\"></span>gli </span>oneri e la tempi<span class=\"_ _1\"></span>stica connessi all<span class=\"_ _1\"></span>e singole cause in corso<span class=\"_ _1\"></span>.  I fondi per altri r<span class=\"_ _7\"></span>ischi sono costituiti principalmen<span class=\"_ _1\"></span>te dagli oneri <span class=\"_ _7\"></span>residui relativi<span class=\"_ _1\"></span> ai piani di<span class=\"_ _7\"></span> ristrutturazione <span class=\"_ _7\"></span>posti <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>ssere <span class=\"_ _4\"></span>da <span class=\"_ _7\"></span>alcune <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>Gruppo; <span class=\"_ _7\"></span>i <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>ac<span class=\"_ _1\"></span>cantonamenti <span class=\"_ _7\"></span>sono compresi negli<span class=\"_ _1\"></span> altri costi del personal<span class=\"_ _1\"></span>e.<span class=\"_ _3d\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "15.<span class=\"ls0\"> <span class=\"_ _1\"></span>Passivit\u00e0 f<span class=\"_ _1\"></span>inanziarie corrent<span class=\"_ _1\"></span>i e non corrent<span class=\"_ _1\"></span>i </span><table class=\"s w269 h188\" id=\"_339742d1-a269-4e59-b4df-094007230109\"><tr><td></td><td class=\"c x241 y11c0 w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x242 y11c0 wda hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x243 y11c1 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing </div></td><td class=\"c x241 y11c1 w107 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.079  </div></td><td class=\"c x242 y11c1 wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.211  </div></td></tr><tr><td class=\"c x154 y11c2 w26a h186\"><div class=\"t m0 x153 hb y11a4 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing verso<span class=\"_ _1\"></span> societ\u00e0 sotto</div></td><td class=\"c x241 y11c3 w107 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 7.544  </div></td><td class=\"c x242 y11c3 wda he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 8.395  </div></td></tr><tr><td class=\"c x154 y11c4 w26b h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x243 y11c5 w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non c<span class=\"_ _1\"></span>orrenti </div></td><td class=\"c x241 y11c5 w107 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x242 y11c5 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.606  </div></td></tr><tr><td class=\"c x243 y11c6 w120 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _1\"></span>che  </div></td><td class=\"c x241 y11c6 w107 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 13.936  </div></td><td class=\"c x242 y11c6 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.614  </div></td></tr><tr><td class=\"c x243 y11c7 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing </div></td><td class=\"c x241 y11c7 w107 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">769 </span> </div></td><td class=\"c x242 y11c7 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">666 </span> </div></td></tr><tr><td class=\"c x154 y11a5 w26a h14c\"><div class=\"t m0 x153 hb y1076 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per beni<span class=\"_ _1\"></span> in leasing verso<span class=\"_ _1\"></span> societ\u00e0 sotto</div></td><td class=\"c x241 y11c8 w107 he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 3.189  </div></td><td class=\"c x242 y11c8 wda he5\"><div class=\"t m0 xa0 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\"> 3.085  </div></td></tr><tr><td class=\"c x154 y1180 w26b h16a\"><div class=\"t m0 x153 hb y1029 ff1 fs5 fc0 sc0 ls0 ws0\">comune controllo<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x243 y11c9 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Derivati </div></td><td class=\"c x241 y11c9 w107 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x242 y11c9 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">535 </span> </div></td></tr><tr><td class=\"c x243 y11ca w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie corrent<span class=\"_ _1\"></span>i </div></td><td class=\"c x241 y11ca w107 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.894  </div></td><td class=\"c x242 y11ca wda hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 11.899  </div></td></tr></table>Le <span class=\"_ _15\"> </span><span class=\"ls0\">passivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"></span>e <span class=\"_ _15\"> </span>non <span class=\"_ _13\"></span>correnti <span class=\"_ _13\"> </span>verso <span class=\"_ _15\"> </span>s<span class=\"_ _7\"></span>ociet\u00e0 <span class=\"_ _13\"></span>sottoposte <span class=\"_ _13\"></span>al <span class=\"_ _15\"> </span>comune </span>controllo <span class=\"_ _17\"></span>della <span class=\"_ _13\"></span>Con<span class=\"_ _1\"></span>trollante, <span class=\"_ _17\"></span>si <span class=\"_ _13\"></span>ri<span class=\"_ _1\"></span>feriscono <span class=\"_ _17\"></span><span class=\"ff9\">alle <span class=\"_ _13\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _17\"></span>iscritte <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _13\"></span>ap<span class=\"_ _1\"></span>plicazione <span class=\"_ _17\"></span>dell\u2019IFRS <span class=\"_ _17\"></span>16 </span>relativamente ai con<span class=\"_ _1\"></span>tratti d\u2019affitto in<span class=\"_ _1\"></span> essere<span class=\"ff1\">. </span>La scadenza dell<span class=\"_ _1\"></span>e passivit\u00e0 finanziarie<span class=\"_ _1\"></span> \u00e8 la seguente: <table class=\"s w269 h17c\" id=\"_a154a6b2-a8e1-41ce-84eb-0354ae5a9d7b\"><tr><td></td><td class=\"c x241 y11cb w107 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x242 y11cb wda hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x243 y11cc w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Entro 3 mesi </div></td><td class=\"c x241 y11cc w107 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 14.926  </div></td><td class=\"c x242 y11cc wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.589  </div></td></tr><tr><td class=\"c x243 y11cd w120 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 3 mesi ed 1 ann<span class=\"_ _1\"></span>o </div></td><td class=\"c x241 y11cd w107 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 2.967  </div></td><td class=\"c x242 y11cd wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.310  </div></td></tr><tr><td class=\"c x243 y11ce w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie corrent<span class=\"_ _1\"></span>i </div></td><td class=\"c x241 y11ce w107 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.894  </div></td><td class=\"c x242 y11ce wda hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 11.899  </div></td></tr><tr><td class=\"c x243 y11cf w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 1 e 2 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x241 y11cf w107 hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.765  </div></td><td class=\"c x242 y11cf wda hdf\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.066  </div></td></tr><tr><td class=\"c x243 y11d0 w120 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Tra 2 e 5 anni<span class=\"_ _1\"></span> </div></td><td class=\"c x241 y11d0 w107 hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.677  </div></td><td class=\"c x242 y11d0 wda hee\"><div class=\"t m0 xa0 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.302  </div></td></tr><tr><td class=\"c x243 y11d1 w120 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">oltre 5 <span class=\"ls8\">anni</span> </div></td><td class=\"c x241 y11d1 w107 hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\"></span><span class=\"ls8\">18</span>3  </div></td><td class=\"c x242 y11d1 wda hdf\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">237 </span> </div></td></tr><tr><td class=\"c x243 y11d2 w120 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non c<span class=\"_ _1\"></span>orrenti </div></td><td class=\"c x241 y11d2 w107 hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 8.624  </div></td><td class=\"c x242 y11d2 wda hdf\"><div class=\"t m0 xa0 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 9.606  </div></td></tr><tr><td class=\"c x243 y11d3 w120 hf1\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale Passivit\u00e0 f<span class=\"_ _1\"></span>inanziarie  </div></td><td class=\"c x241 y11d3 w107 hf1\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 26.518  </div></td><td class=\"c x242 y11d3 wda hf1\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 21.504  </div></td></tr></table>I <span class=\"_ _19\"> </span>tassi <span class=\"_ _19\"> </span>di <span class=\"_ _19\"> </span>inte<span class=\"_ _1\"></span>resse <span class=\"_ _19\"> </span>effettivi <span class=\"_ _19\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>data <span class=\"_ _19\"> </span>del <span class=\"_ _19\"> </span>bil<span class=\"_ _1\"></span>ancio <span class=\"_ _19\"> </span>sulle <span class=\"_ _19\"> </span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _19\"> </span>finanzi<span class=\"_ _1\"></span>arie <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>i<span class=\"_ _1\"></span> seguenti: <table class=\"s w26c h189\" id=\"_c4ff792a-c7b7-49b9-825f-c9d7810cdc0a\"><tr><td class=\"c x245 y11d4 w121 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Valori in % </div></td><td class=\"c x246 y11d4 w122 hdf\"><div class=\"t m0 x1f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x247 y11d4 w123 hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x245 y11d5 w121 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie corrent<span class=\"_ _1\"></span>i </div></td><td></td><td></td></tr><tr><td class=\"c x245 y11d6 w121 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso ban<span class=\"_ _1\"></span>che  </div></td><td class=\"c x246 y11d6 w122 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6,0 </div></td><td class=\"c x247 y11d6 w123 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5,5 </div></td></tr></table> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Per <span class=\"_ _4\"></span>quanto <span class=\"_ _7\"></span>riguarda <span class=\"_ _7\"></span>il <span class=\"_ _4\"></span>tasso <span class=\"_ _7\"></span>variabile <span class=\"_ _7\"></span>delle <span class=\"_ _4\"></span>passi<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _4\"></span>finanzi<span class=\"_ _1\"></span>arie, <span class=\"_ _7\"></span>un <span class=\"_ _4\"></span>incremento<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>annuo<span class=\"_ _1\"></span> dei <span class=\"_ _7\"></span>tassi <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>interesse <span class=\"_ _7\"></span>pari <span class=\"_ _7\"></span>all\u20191%, <span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>parit\u00e0 <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>altre <span class=\"_ _7\"></span>variabili, <span class=\"_ _7\"></span>avrebbe <span class=\"_ _4\"></span>avu<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>un <span class=\"_ _4\"></span>impat<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>negativo sull\u2019utile <span class=\"_ _3\"></span>ante imposte<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>circa <span class=\"ff1\">265<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>mila <span class=\"_ _1\"></span>Euro. <span class=\"_ _1\"></span>Un<span class=\"_ _1\"></span> d<span class=\"_ _1\"></span>ecremento<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>i ta<span class=\"_ _1\"></span>ssi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>int<span class=\"_ _1\"></span>eresse <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>stesso </span>livello avrebbe<span class=\"_ _1\"></span> avuto un corrisponden<span class=\"_ _1\"></span>te impatto p<span class=\"_ _1\"></span>ositivo.<span class=\"_ _3d\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "16.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altre Passiv<span class=\"_ _1\"></span>it\u00e0 correnti e non<span class=\"_ _1\"></span> correnti </span><table class=\"s w26d h18a\" id=\"_fdb90da3-be2b-439c-85b6-50370c1aaecd\"><tr><td class=\"c x230 y11d7 w125 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1\"></span> non correnti </div></td><td class=\"c x248 y11d8 w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x249 y11d8 wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y11d9 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _1\"></span>sivi </div></td><td class=\"c x248 y11d9 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.196  </div></td><td class=\"c x249 y11d9 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">978 </span> </div></td></tr><tr><td class=\"c x230 y11da w125 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x248 y11da w103 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.196  </div></td><td class=\"c x249 y11da wce hdf\"><div class=\"t m0 x9a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">978 </span> </div></td></tr><tr><td class=\"c x230 y11db w125 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1\"></span> correnti </div></td><td></td><td></td></tr><tr><td class=\"c x230 y11dc w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso istitu<span class=\"_ _1\"></span>ti previdenz<span class=\"_ _1\"></span>iali </div></td><td class=\"c x248 y11dc w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.708  </div></td><td class=\"c x249 y11dc wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.986  </div></td></tr><tr><td class=\"c x230 y11dd w125 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso il per<span class=\"_ _1\"></span>sonale </div></td><td class=\"c x248 y11dd w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.773  </div></td><td class=\"c x249 y11dd wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.345  </div></td></tr><tr><td class=\"c x230 y11de w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per IVA </div></td><td class=\"c x248 y11de w103 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">181 </span> </div></td><td class=\"c x249 y11de wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">193 </span> </div></td></tr><tr><td class=\"c x230 y11df w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per ritenu<span class=\"_ _1\"></span>te d'acconto </div></td><td class=\"c x248 y11df w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.972  </div></td><td class=\"c x249 y11df wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.743  </div></td></tr><tr><td class=\"c x230 y11e0 w125 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso altri </div></td><td class=\"c x248 y11e0 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.303  </div></td><td class=\"c x249 y11e0 wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.714  </div></td></tr><tr><td class=\"c x230 y11e1 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso societ\u00e0<span class=\"_ _1\"></span> correlate </div></td><td class=\"c x248 y11e1 w103 hdf\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x249 y11e1 wce hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">24 </span> </div></td></tr><tr><td class=\"c x230 y11e2 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _1\"></span>sivi </div></td><td class=\"c x248 y11e2 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.875  </div></td><td class=\"c x249 y11e2 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.542  </div></td></tr><tr><td class=\"c x230 y11e3 w125 hf1\"><div class=\"t m0 x19 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x248 y11e3 w103 hf1\"><div class=\"t m0 xa0 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\"> 19.813  </div></td><td class=\"c x249 y11e3 wce hf1\"><div class=\"t m0 x9 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.547  </div></td></tr></table>Tra <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>debiti <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _4\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>compre<span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>5,4 <span class=\"_ _7\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro <span class=\"_ _7\"></span>quale <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>disposizione del <span class=\"_ _7\"></span>Consiglio <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Amministrazione <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>conformit\u00e0 <span class=\"_ _7\"></span>all\u2019art. <span class=\"_ _7\"></span>25 <span class=\"_ _7\"></span>dello <span class=\"_ _7\"></span>statuto <span class=\"_ _7\"></span>sociale <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>prevede <span class=\"_ _7\"></span>la destinazione a tale voce<span class=\"_ _1\"></span> del 2% dell<span class=\"_ _1\"></span>\u2019utile consegu<span class=\"_ _1\"></span>ito.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "16.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altre Passiv<span class=\"_ _1\"></span>it\u00e0 correnti e non<span class=\"_ _1\"></span> correnti </span><table class=\"s w26d h18a\" id=\"_fdb90da3-be2b-439c-85b6-50370c1aaecd\"><tr><td class=\"c x230 y11d7 w125 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1\"></span> non correnti </div></td><td class=\"c x248 y11d8 w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x249 y11d8 wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y11d9 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _1\"></span>sivi </div></td><td class=\"c x248 y11d9 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.196  </div></td><td class=\"c x249 y11d9 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">978 </span> </div></td></tr><tr><td class=\"c x230 y11da w125 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x248 y11da w103 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.196  </div></td><td class=\"c x249 y11da wce hdf\"><div class=\"t m0 x9a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">978 </span> </div></td></tr><tr><td class=\"c x230 y11db w125 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1\"></span> correnti </div></td><td></td><td></td></tr><tr><td class=\"c x230 y11dc w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso istitu<span class=\"_ _1\"></span>ti previdenz<span class=\"_ _1\"></span>iali </div></td><td class=\"c x248 y11dc w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.708  </div></td><td class=\"c x249 y11dc wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.986  </div></td></tr><tr><td class=\"c x230 y11dd w125 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso il per<span class=\"_ _1\"></span>sonale </div></td><td class=\"c x248 y11dd w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.773  </div></td><td class=\"c x249 y11dd wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.345  </div></td></tr><tr><td class=\"c x230 y11de w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per IVA </div></td><td class=\"c x248 y11de w103 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">181 </span> </div></td><td class=\"c x249 y11de wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">193 </span> </div></td></tr><tr><td class=\"c x230 y11df w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per ritenu<span class=\"_ _1\"></span>te d'acconto </div></td><td class=\"c x248 y11df w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.972  </div></td><td class=\"c x249 y11df wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.743  </div></td></tr><tr><td class=\"c x230 y11e0 w125 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso altri </div></td><td class=\"c x248 y11e0 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.303  </div></td><td class=\"c x249 y11e0 wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.714  </div></td></tr><tr><td class=\"c x230 y11e1 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso societ\u00e0<span class=\"_ _1\"></span> correlate </div></td><td class=\"c x248 y11e1 w103 hdf\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x249 y11e1 wce hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">24 </span> </div></td></tr><tr><td class=\"c x230 y11e2 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _1\"></span>sivi </div></td><td class=\"c x248 y11e2 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.875  </div></td><td class=\"c x249 y11e2 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.542  </div></td></tr><tr><td class=\"c x230 y11e3 w125 hf1\"><div class=\"t m0 x19 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x248 y11e3 w103 hf1\"><div class=\"t m0 xa0 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\"> 19.813  </div></td><td class=\"c x249 y11e3 wce hf1\"><div class=\"t m0 x9 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.547  </div></td></tr></table>Tra <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>debiti <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _4\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>compre<span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>5,4 <span class=\"_ _7\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro <span class=\"_ _7\"></span>quale <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>disposizione del <span class=\"_ _7\"></span>Consiglio <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Amministrazione <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>conformit\u00e0 <span class=\"_ _7\"></span>all\u2019art. <span class=\"_ _7\"></span>25 <span class=\"_ _7\"></span>dello <span class=\"_ _7\"></span>statuto <span class=\"_ _7\"></span>sociale <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>prevede <span class=\"_ _7\"></span>la destinazione a tale voce<span class=\"_ _1\"></span> del 2% dell<span class=\"_ _1\"></span>\u2019utile consegu<span class=\"_ _1\"></span>ito.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "16.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altre Passiv<span class=\"_ _1\"></span>it\u00e0 correnti e non<span class=\"_ _1\"></span> correnti </span><table class=\"s w26d h18a\" id=\"_fdb90da3-be2b-439c-85b6-50370c1aaecd\"><tr><td class=\"c x230 y11d7 w125 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1\"></span> non correnti </div></td><td class=\"c x248 y11d8 w103 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x249 y11d8 wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x230 y11d9 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _1\"></span>sivi </div></td><td class=\"c x248 y11d9 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.196  </div></td><td class=\"c x249 y11d9 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">978 </span> </div></td></tr><tr><td class=\"c x230 y11da w125 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x248 y11da w103 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 1.196  </div></td><td class=\"c x249 y11da wce hdf\"><div class=\"t m0 x9a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">978 </span> </div></td></tr><tr><td class=\"c x230 y11db w125 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1\"></span> correnti </div></td><td></td><td></td></tr><tr><td class=\"c x230 y11dc w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso istitu<span class=\"_ _1\"></span>ti previdenz<span class=\"_ _1\"></span>iali </div></td><td class=\"c x248 y11dc w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.708  </div></td><td class=\"c x249 y11dc wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 3.986  </div></td></tr><tr><td class=\"c x230 y11dd w125 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso il per<span class=\"_ _1\"></span>sonale </div></td><td class=\"c x248 y11dd w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.773  </div></td><td class=\"c x249 y11dd wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 4.345  </div></td></tr><tr><td class=\"c x230 y11de w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per IVA </div></td><td class=\"c x248 y11de w103 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">181 </span> </div></td><td class=\"c x249 y11de wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">193 </span> </div></td></tr><tr><td class=\"c x230 y11df w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti per ritenu<span class=\"_ _1\"></span>te d'acconto </div></td><td class=\"c x248 y11df w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.972  </div></td><td class=\"c x249 y11df wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.743  </div></td></tr><tr><td class=\"c x230 y11e0 w125 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso altri </div></td><td class=\"c x248 y11e0 w103 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 7.303  </div></td><td class=\"c x249 y11e0 wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.714  </div></td></tr><tr><td class=\"c x230 y11e1 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso societ\u00e0<span class=\"_ _1\"></span> correlate </div></td><td class=\"c x248 y11e1 w103 hdf\"><div class=\"t m0 x73 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x249 y11e1 wce hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">24 </span> </div></td></tr><tr><td class=\"c x230 y11e2 w125 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risconti pas<span class=\"_ _1\"></span>sivi </div></td><td class=\"c x248 y11e2 w103 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.875  </div></td><td class=\"c x249 y11e2 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.542  </div></td></tr><tr><td class=\"c x230 y11e3 w125 hf1\"><div class=\"t m0 x19 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x248 y11e3 w103 hf1\"><div class=\"t m0 xa0 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\"> 19.813  </div></td><td class=\"c x249 y11e3 wce hf1\"><div class=\"t m0 x9 ha y994 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.547  </div></td></tr></table>Tra <span class=\"_ _4\"></span>i <span class=\"_ _7\"></span>debiti <span class=\"_ _4\"></span>verso <span class=\"_ _4\"></span>alt<span class=\"_ _1\"></span>ri <span class=\"_ _4\"></span>so<span class=\"_ _1\"></span>no <span class=\"_ _4\"></span>compre<span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>5,4 <span class=\"_ _7\"></span>milioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Euro <span class=\"_ _7\"></span>quale <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>disposizione del <span class=\"_ _7\"></span>Consiglio <span class=\"_ _7\"></span>di <span class=\"_ _7\"></span>Amministrazione <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>conformit\u00e0 <span class=\"_ _7\"></span>all\u2019art. <span class=\"_ _7\"></span>25 <span class=\"_ _7\"></span>dello <span class=\"_ _7\"></span>statuto <span class=\"_ _7\"></span>sociale <span class=\"_ _7\"></span>che <span class=\"_ _7\"></span>prevede <span class=\"_ _7\"></span>la destinazione a tale voce<span class=\"_ _1\"></span> del 2% dell<span class=\"_ _1\"></span>\u2019utile consegu<span class=\"_ _1\"></span>ito.<span class=\"_ _3d\"> </span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "17.<span class=\"ls0\"> <span class=\"_ _1\"></span>Debiti com<span class=\"_ _1\"></span>merciali </span><table class=\"s w26e h18b\" id=\"_1ee798ad-a18e-4e18-a936-633b26d9af5e\"><tr><td></td><td class=\"c x24b y11e4 w127 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x24c y11e4 wda hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x24d y11e5 w126 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso fornitori<span class=\"_ _1\"></span> </div></td><td class=\"c x24b y11e5 w127 hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">26.669 </div></td><td class=\"c x24c y11e5 wda hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">20.414 </div></td></tr><tr><td class=\"c x24d y11e6 w126 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti verso so<span class=\"_ _1\"></span>ciet\u00e0 correlate </div></td><td class=\"c x24b y11e6 w127 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">358<span class=\"ls0\"> </span></div></td><td class=\"c x24c y11e6 wda hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">724<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x24d y11e7 w126 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td><td class=\"c x24b y11e7 w127 hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">27.027 </div></td><td class=\"c x24c y11e7 wda hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.138 </div></td></tr></table> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>I <span class=\"_ _4\"></span>debiti commerciali <span class=\"_ _7\"></span>si <span class=\"_ _7\"></span>riferiscono <span class=\"_ _7\"></span>essenzialmente <span class=\"_ _7\"></span>alle <span class=\"_ _7\"></span>controllate <span class=\"_ _7\"></span>operative <span class=\"_ _7\"></span>nel <span class=\"_ _7\"></span>settore editoriale <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>sono <span class=\"_ _17\"></span>relativi <span class=\"_ _17\"></span>ad <span class=\"_ _13\"></span>acquisti <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>ma<span class=\"_ _1\"></span>terie <span class=\"_ _17\"></span>prime<span class=\"_ _7\"></span> <span class=\"_ _13\"></span>e <span class=\"_ _17\"></span>di <span class=\"_ _13\"></span>se<span class=\"_ _1\"></span>rvizi. <span class=\"_ _17\"></span>Si <span class=\"_ _13\"></span>speci<span class=\"_ _1\"></span>fica <span class=\"_ _17\"></span>che <span class=\"_ _13\"></span>il <span class=\"_ _17\"></span>valore contabile dei debiti<span class=\"_ _1\"></span> commerciali<span class=\"_ _1\"></span> sopra riporta<span class=\"_ _1\"></span>ti approssima<span class=\"_ _1\"></span> il loro <span class=\"ff8\">fair value</span>. Non esistono debi<span class=\"_ _1\"></span>ti con esi<span class=\"_ _1\"></span>gibilit\u00e0 superiore al<span class=\"_ _1\"></span>l\u2019esercizio.<span class=\"_ _3d\"> </span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "18.<span class=\"ls0\"> <span class=\"_ _1\"></span>Ricavi del<span class=\"_ _1\"></span>le vendite e d<span class=\"_ _1\"></span>elle prestazion<span class=\"_ _1\"></span>i di servizi<span class=\"ff8\"> </span></span>Di seguito si ripo<span class=\"_ _1\"></span>rta il dettagli<span class=\"_ _1\"></span>o dei ricavi per p<span class=\"_ _1\"></span>rodotto/servizio: <table class=\"s w26f h18c\" id=\"_46a8d7e6-246c-4c1f-a633-e5c0d6346e6f\"><tr><td></td><td class=\"c x21f y11e8 w129 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x24e y11e8 we hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11e9 w108 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi Pubblicitar<span class=\"_ _1\"></span>i </div></td><td class=\"c x21f y11e9 w129 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">58.234 </div></td><td class=\"c x24e y11e9 we hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">61.918 </div></td></tr><tr><td class=\"c x1ac y11ea w108 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi Editoriali </div></td><td class=\"c x21f y11ea w129 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">39.340 </div></td><td class=\"c x24e y11ea we hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">42.444 </div></td></tr><tr><td class=\"c x1ac y11eb w108 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi per servi<span class=\"_ _1\"></span>zi </div></td><td class=\"c x21f y11eb w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.535 </div></td><td class=\"c x24e y11eb we hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.484 </div></td></tr><tr><td class=\"c x1ac y11ec w108 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri Ricavi Edi<span class=\"_ _1\"></span>toriali </div></td><td class=\"c x21f y11ec w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.110 </div></td><td class=\"c x24e y11ec we hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.806 </div></td></tr><tr><td class=\"c x154 y11ed w270 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale ricavi del<span class=\"_ _1\"></span>le vendite e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 y11ee w271 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">delle prestazion<span class=\"_ _1\"></span>i di servizi<span class=\"_ _3d\"> </span></div></td><td class=\"c x21f y11ef w129 h105\"><div class=\"t m0 x1e ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">102.219 </div></td><td class=\"c x24e y11ef we h105\"><div class=\"t m0 x1e ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">108.652 </div></td></tr><tr><td class=\"c x1ac y11f0 w108 hee\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td class=\"c x21f y11f0 w129 hee\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">174<span class=\"ls0\"> </span></div></td><td class=\"c x24e y11f0 we hee\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">145<span class=\"ls0\"> </span></div></td></tr></table>19.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altri Ricavi<span class=\"_ _1\"></span> Operativi </span><table class=\"s w272 h184\" id=\"_c8c9b794-09e1-4d84-8cc2-c9ad6300101c\"><tr><td></td><td class=\"c x24f y11f1 w12b hee\"><div class=\"t m0 x1d ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x250 y11f1 w12c hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f2 w12a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Contributi in con<span class=\"_ _1\"></span>to esercizio </div></td><td class=\"c x24f y11f2 w12b hdf\"><div class=\"t m0 x29 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          6.543  </div></td><td class=\"c x250 y11f2 w12c hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.587 </div></td></tr><tr><td class=\"c x1ac y11f3 w12a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Recuperi spe<span class=\"_ _1\"></span>se da terzi </div></td><td class=\"c x24f y11f3 w12b hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.340 </div></td><td class=\"c x250 y11f3 w12c hee\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">854<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f4 w12a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Fitti, canoni e noleg<span class=\"_ _1\"></span>gi attivi  </div></td><td class=\"c x24f y11f4 w12b hdf\"><div class=\"t m0 x55 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0 </div></td><td class=\"c x250 y11f4 w12c hdf\"><div class=\"t m0 x66 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">53<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f5 w12a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri ricavi </div></td><td class=\"c x24f y11f5 w12b hdf\"><div class=\"t m0 x61 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.900 </div></td><td class=\"c x250 y11f5 w12c hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.319 </div></td></tr><tr><td class=\"c x1ac y11f6 w12a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri ricav<span class=\"_ _1\"></span>i operativi<span class=\"_ _1\"></span> </div></td><td class=\"c x24f y11f6 w12b hee\"><div class=\"t m0 x61 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.783 </div></td><td class=\"c x250 y11f6 w12c hee\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.813 </div></td></tr><tr><td class=\"c x1ac y11f7 w12a hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td class=\"c x24f y11f7 w12b hdf\"><div class=\"t m0 x73 h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x250 y11f7 w12c hdf\"><div class=\"t m0 x66 h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">73<span class=\"ls0\"> </span></div></td></tr></table>I <span class=\"_ _1\"></span><span class=\"ls0\">contributi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>conto <span class=\"_ _3\"></span>esercizio <span class=\"_ _1\"></span><span class=\"ff9\">comprendono <span class=\"_ _3\"></span>i cont<span class=\"_ _1\"></span>ributi <span class=\"_ _1\"></span>ricevuti <span class=\"_ _3\"></span>per l\u2019<span class=\"_ _1\"></span>acquisto <span class=\"_ _3\"></span>carta<span class=\"_ _7\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pe<span class=\"_ _1\"></span>r </span></span></span>le  spese di distri<span class=\"_ _1\"></span>buzione. 20.<span class=\"ls0\"> <span class=\"_ _1\"></span>Costi per <span class=\"_ _1\"></span>materie prim<span class=\"_ _1\"></span>e </span><table class=\"s w273 h183\" id=\"_afb766da-c58e-43a2-9e26-b6a600cde4d8\"><tr><td></td><td class=\"c x251 y11f8 w129 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x250 y11f8 w10b hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f9 w12d hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Carta </div></td><td class=\"c x251 y11f9 w129 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.220 </div></td><td class=\"c x250 y11f9 w10b hf4\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.934 </div></td></tr><tr><td class=\"c x1ac y11fa w12d hee\"><div class=\"t m0 x19 hb y146 ff9 fs5 fc0 sc0 ls0 ws0\">Altri materiali per l<span class=\"_ _1\"></span>\u2019editoria<span class=\"ff1\"> </span></div></td><td class=\"c x251 y11fa w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.869 </div></td><td class=\"c x250 y11fa w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.885 </div></td></tr><tr><td class=\"c x1ac y11fb w12d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Variazione rimane<span class=\"_ _1\"></span>nze materie<span class=\"_ _1\"></span> prime e merci<span class=\"_ _1\"></span>            </div></td><td class=\"c x251 y11fb w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1<span class=\"ls8\">25</span> </div></td><td class=\"c x250 y11fb w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">357<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11fc w12d hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> materie pri<span class=\"_ _1\"></span>me </div></td><td class=\"c x251 y11fc w129 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.214 </div></td><td class=\"c x250 y11fc w10b hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.177 </div></td></tr></table>21.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altri Cost<span class=\"_ _1\"></span>i Operativi </span><table class=\"s w274 h18d\" id=\"_f9ddd994-58b4-47af-bfc5-1594c78f643d\"><tr><td></td><td class=\"c x252 y11fd w129 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x253 y11fd w10b hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11fe w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Aggi di distribuz<span class=\"_ _1\"></span>ione </div></td><td class=\"c x252 y11fe w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.589 </div></td><td class=\"c x253 y11fe w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.415 </div></td></tr><tr><td class=\"c x1ac y11ff w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Servizi reda<span class=\"_ _1\"></span>zionali </div></td><td class=\"c x252 y11ff w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.481 </div></td><td class=\"c x253 y11ff w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.600 </div></td></tr><tr><td class=\"c x1ac y1200 w12e hf6\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Trasporti e diffus<span class=\"_ _1\"></span>ione editoriale </div></td><td class=\"c x252 y1200 w129 hf6\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.059 </div></td><td class=\"c x253 y1200 w10b hf6\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.970 </div></td></tr><tr><td class=\"c x1ac y1201 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Provvigioni ed altri<span class=\"_ _1\"></span> costi per age<span class=\"_ _1\"></span>nti </div></td><td class=\"c x252 y1201 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.631 </div></td><td class=\"c x253 y1201 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.571 </div></td></tr><tr><td class=\"c x1ac y1202 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Prestazioni di <span class=\"_ _1\"></span>servizi vari </div></td><td class=\"c x252 y1202 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.108 </div></td><td class=\"c x253 y1202 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.737 </div></td></tr><tr><td class=\"c x1ac y1203 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Manutenzione e ripa<span class=\"_ _1\"></span>razione </div></td><td class=\"c x252 y1203 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.167 </div></td><td class=\"c x253 y1203 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.269 </div></td></tr><tr><td class=\"c x1ac y1204 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Consulenze </div></td><td class=\"c x252 y1204 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.628 </div></td><td class=\"c x253 y1204 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.422 </div></td></tr><tr><td class=\"c x1ac y1205 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Lavorazioni e pr<span class=\"_ _1\"></span>oduzioni ester<span class=\"_ _1\"></span>ne </div></td><td class=\"c x252 y1205 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.200 </div></td><td class=\"c x253 y1205 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.216 </div></td></tr><tr><td class=\"c x1ac y1206 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Emolumento ammini<span class=\"_ _1\"></span>stratori e sind<span class=\"_ _1\"></span>aci </div></td><td class=\"c x252 y1206 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.064 </div></td><td class=\"c x253 y1206 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.059 </div></td></tr><tr><td class=\"c x1ac y1207 w12e hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utenze e forza<span class=\"_ _1\"></span> motrice </div></td><td class=\"c x252 y1207 w129 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.584 </div></td><td class=\"c x253 y1207 w10b hf4\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.647<span class=\"_ _3d\"> </span></div></td></tr></table><table class=\"s w274 h18e\" id=\"_a73bd60b-89eb-4ad2-ac35-c55f40bf8e09\"><tr><td class=\"c x1ac y1208 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Pubblicit\u00e0 e pro<span class=\"_ _1\"></span>mozioni </div></td><td class=\"c x252 y1208 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.592 </div></td><td class=\"c x253 y1208 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.779 </div></td></tr><tr><td class=\"c x1ac y1209 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Pulizia e vigilanza<span class=\"_ _1\"></span> </div></td><td class=\"c x252 y1209 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.328 </div></td><td class=\"c x253 y1209 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.349 </div></td></tr><tr><td class=\"c x1ac y120a w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x252 y120a w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5.637 </div></td><td class=\"c x253 y120a w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.639 </div></td></tr><tr><td class=\"c x1ac y120b w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> servizi </div></td><td class=\"c x252 y120b w129 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">49.067 </div></td><td class=\"c x253 y120b w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">48.673 </div></td></tr><tr><td class=\"c x1ac y120c w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Affitti </div></td><td class=\"c x252 y120c w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">133<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120c w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">256<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120d w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Noleggi </div></td><td class=\"c x252 y120d w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">595<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120d w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">586<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120e w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> godimento beni<span class=\"_ _1\"></span> di terzi </div></td><td class=\"c x252 y120e w129 hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">728<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120e w10b hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">842<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120f w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri diversi di<span class=\"_ _1\"></span> gestione terzi </div></td><td class=\"c x252 y120f w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.294 </div></td><td class=\"c x253 y120f w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.912 </div></td></tr><tr><td class=\"c x1ac y1210 w12e hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri cost<span class=\"_ _1\"></span>i </div></td><td class=\"c x252 y1210 w129 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.294 </div></td><td class=\"c x253 y1210 w10b hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.912 </div></td></tr><tr><td class=\"c x1ac y1211 w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri cost<span class=\"_ _1\"></span>i operativi </div></td><td class=\"c x252 y1211 w129 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">52.088 </div></td><td class=\"c x253 y1211 w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">51.428 </div></td></tr><tr><td class=\"c x1ac y1212 w12e hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td class=\"c x252 y1212 w129 hdf\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">961<span class=\"ls0\"> </span></div></td><td class=\"c x253 y1212 w10b hdf\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">765<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "20.<span class=\"ls0\"> <span class=\"_ _1\"></span>Costi per <span class=\"_ _1\"></span>materie prim<span class=\"_ _1\"></span>e </span><table class=\"s w273 h183\" id=\"_afb766da-c58e-43a2-9e26-b6a600cde4d8\"><tr><td></td><td class=\"c x251 y11f8 w129 hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x250 y11f8 w10b hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11f9 w12d hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Carta </div></td><td class=\"c x251 y11f9 w129 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.220 </div></td><td class=\"c x250 y11f9 w10b hf4\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.934 </div></td></tr><tr><td class=\"c x1ac y11fa w12d hee\"><div class=\"t m0 x19 hb y146 ff9 fs5 fc0 sc0 ls0 ws0\">Altri materiali per l<span class=\"_ _1\"></span>\u2019editoria<span class=\"ff1\"> </span></div></td><td class=\"c x251 y11fa w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.869 </div></td><td class=\"c x250 y11fa w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.885 </div></td></tr><tr><td class=\"c x1ac y11fb w12d hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Variazione rimane<span class=\"_ _1\"></span>nze materie<span class=\"_ _1\"></span> prime e merci<span class=\"_ _1\"></span>            </div></td><td class=\"c x251 y11fb w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1<span class=\"ls8\">25</span> </div></td><td class=\"c x250 y11fb w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">357<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11fc w12d hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> materie pri<span class=\"_ _1\"></span>me </div></td><td class=\"c x251 y11fc w129 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.214 </div></td><td class=\"c x250 y11fc w10b hdf\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.177 </div></td></tr></table>21.<span class=\"ls0\"> <span class=\"_ _1\"></span>Altri Cost<span class=\"_ _1\"></span>i Operativi </span><table class=\"s w274 h18d\" id=\"_f9ddd994-58b4-47af-bfc5-1594c78f643d\"><tr><td></td><td class=\"c x252 y11fd w129 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x253 y11fd w10b hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y11fe w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Aggi di distribuz<span class=\"_ _1\"></span>ione </div></td><td class=\"c x252 y11fe w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.589 </div></td><td class=\"c x253 y11fe w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.415 </div></td></tr><tr><td class=\"c x1ac y11ff w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Servizi reda<span class=\"_ _1\"></span>zionali </div></td><td class=\"c x252 y11ff w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.481 </div></td><td class=\"c x253 y11ff w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.600 </div></td></tr><tr><td class=\"c x1ac y1200 w12e hf6\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Trasporti e diffus<span class=\"_ _1\"></span>ione editoriale </div></td><td class=\"c x252 y1200 w129 hf6\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.059 </div></td><td class=\"c x253 y1200 w10b hf6\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.970 </div></td></tr><tr><td class=\"c x1ac y1201 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Provvigioni ed altri<span class=\"_ _1\"></span> costi per age<span class=\"_ _1\"></span>nti </div></td><td class=\"c x252 y1201 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.631 </div></td><td class=\"c x253 y1201 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">6.571 </div></td></tr><tr><td class=\"c x1ac y1202 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Prestazioni di <span class=\"_ _1\"></span>servizi vari </div></td><td class=\"c x252 y1202 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.108 </div></td><td class=\"c x253 y1202 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.737 </div></td></tr><tr><td class=\"c x1ac y1203 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Manutenzione e ripa<span class=\"_ _1\"></span>razione </div></td><td class=\"c x252 y1203 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.167 </div></td><td class=\"c x253 y1203 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.269 </div></td></tr><tr><td class=\"c x1ac y1204 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Consulenze </div></td><td class=\"c x252 y1204 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.628 </div></td><td class=\"c x253 y1204 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.422 </div></td></tr><tr><td class=\"c x1ac y1205 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Lavorazioni e pr<span class=\"_ _1\"></span>oduzioni ester<span class=\"_ _1\"></span>ne </div></td><td class=\"c x252 y1205 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.200 </div></td><td class=\"c x253 y1205 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.216 </div></td></tr><tr><td class=\"c x1ac y1206 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Emolumento ammini<span class=\"_ _1\"></span>stratori e sind<span class=\"_ _1\"></span>aci </div></td><td class=\"c x252 y1206 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.064 </div></td><td class=\"c x253 y1206 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.059 </div></td></tr><tr><td class=\"c x1ac y1207 w12e hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utenze e forza<span class=\"_ _1\"></span> motrice </div></td><td class=\"c x252 y1207 w129 hf4\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.584 </div></td><td class=\"c x253 y1207 w10b hf4\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.647<span class=\"_ _3d\"> </span></div></td></tr></table><table class=\"s w274 h18e\" id=\"_a73bd60b-89eb-4ad2-ac35-c55f40bf8e09\"><tr><td class=\"c x1ac y1208 w12e hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Pubblicit\u00e0 e pro<span class=\"_ _1\"></span>mozioni </div></td><td class=\"c x252 y1208 w129 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.592 </div></td><td class=\"c x253 y1208 w10b hee\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.779 </div></td></tr><tr><td class=\"c x1ac y1209 w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Pulizia e vigilanza<span class=\"_ _1\"></span> </div></td><td class=\"c x252 y1209 w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.328 </div></td><td class=\"c x253 y1209 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.349 </div></td></tr><tr><td class=\"c x1ac y120a w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi </div></td><td class=\"c x252 y120a w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5.637 </div></td><td class=\"c x253 y120a w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.639 </div></td></tr><tr><td class=\"c x1ac y120b w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> servizi </div></td><td class=\"c x252 y120b w129 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">49.067 </div></td><td class=\"c x253 y120b w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">48.673 </div></td></tr><tr><td class=\"c x1ac y120c w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Affitti </div></td><td class=\"c x252 y120c w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">133<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120c w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">256<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120d w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Noleggi </div></td><td class=\"c x252 y120d w129 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">595<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120d w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">586<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120e w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale costi per<span class=\"_ _1\"></span> godimento beni<span class=\"_ _1\"></span> di terzi </div></td><td class=\"c x252 y120e w129 hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">728<span class=\"ls0\"> </span></div></td><td class=\"c x253 y120e w10b hee\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">842<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y120f w12e hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri diversi di<span class=\"_ _1\"></span> gestione terzi </div></td><td class=\"c x252 y120f w129 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.294 </div></td><td class=\"c x253 y120f w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.912 </div></td></tr><tr><td class=\"c x1ac y1210 w12e hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri cost<span class=\"_ _1\"></span>i </div></td><td class=\"c x252 y1210 w129 hdf\"><div class=\"t m0 x20 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.294 </div></td><td class=\"c x253 y1210 w10b hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.912 </div></td></tr><tr><td class=\"c x1ac y1211 w12e hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale altri cost<span class=\"_ _1\"></span>i operativi </div></td><td class=\"c x252 y1211 w129 hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">52.088 </div></td><td class=\"c x253 y1211 w10b hee\"><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">51.428 </div></td></tr><tr><td class=\"c x1ac y1212 w12e hdf\"><div class=\"t m0 x19 h20 y146 ff8 fs5 fc0 sc0 ls0 ws0\">di cui verso part<span class=\"_ _1\"></span>i correlate </div></td><td class=\"c x252 y1212 w129 hdf\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">961<span class=\"ls0\"> </span></div></td><td class=\"c x253 y1212 w10b hdf\"><div class=\"t m0 x3f h20 y146 ff8 fs5 fc0 sc0 ls8 ws0\">765<span class=\"ls0\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "22.<span class=\"ls0\"> <span class=\"_ _1\"></span>Ammortamen<span class=\"_ _1\"></span>ti, accant<span class=\"_ _1\"></span>onamenti e<span class=\"_ _1\"></span> svalutazioni  </span><table class=\"s w275 h18f\" id=\"_e06a317a-e457-4069-b8b6-e60cc918a83d\"><tr><td></td><td class=\"c x254 y1213 w131 hf5\"><div class=\"t m0 x37 ha y994 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1213 w10b hf5\"><div class=\"t m0 x1e ha y994 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1214 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti at<span class=\"_ _1\"></span>tivit\u00e0 immaterial<span class=\"_ _1\"></span>i </div></td><td class=\"c x254 y1214 w131 hee\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">257<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1214 w10b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">195<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1215 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti at<span class=\"_ _1\"></span>tivit\u00e0 materiali </div></td><td class=\"c x254 y1215 w131 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.297 </div></td><td class=\"c x255 y1215 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.326 </div></td></tr><tr><td class=\"c x1ac y1216 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _1\"></span>i in leasing<span class=\"_ _1\"></span> </div></td><td class=\"c x254 y1216 w131 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.985 </div></td><td class=\"c x255 y1216 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.900 </div></td></tr><tr><td class=\"c x1ac y1217 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>ti per rischi e on<span class=\"_ _1\"></span>eri </div></td><td class=\"c x254 y1217 w131 hee\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">291<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1217 w10b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">623<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1218 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione at<span class=\"_ _1\"></span>tivit\u00e0 immateriali<span class=\"_ _1\"></span> a vita indefinita </div></td><td class=\"c x254 y1218 w131 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">15.000 </div></td><td class=\"c x255 y1218 w10b hdf\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1ac y1219 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazioni dei <span class=\"_ _1\"></span>crediti </div></td><td class=\"c x254 y1219 w131 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">437<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1219 w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">138<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y116e w276 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale ammortament<span class=\"_ _1\"></span>i, svaluta<span class=\"_ _1\"></span>zioni e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 yf67 w277 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">accantonamenti<span class=\"_ _3d\"> </span></div></td><td class=\"c x254 y121a w131 he5\"><div class=\"t m0 x21 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">22.267 </div></td><td class=\"c x255 y121a w10b he5\"><div class=\"t m0 xab ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">7.181 </div></td></tr></table>Gli <span class=\"_ _28\"> </span>ammo<span class=\"_ _1\"></span>rtamenti <span class=\"_ _2a\"> </span>delle <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _2a\"> </span>materiali <span class=\"_ _28\"> </span>sono <span class=\"_ _2a\"> </span>rappresentati <span class=\"_ _2a\"> </span>principalmente dall\u2019ammortamento<span class=\"_ _1\"></span> degli impianti di<span class=\"_ _1\"></span> stampa e<span class=\"_ _1\"></span> delle <span class=\"ff1\">rotative. </span>Per <span class=\"_ _4\"></span>quanto <span class=\"_ _17\"></span>riguarda <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>svalutazione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>indefinita <span class=\"_ _4\"></span>si <span class=\"_ _17\"></span>rimanda alla nota 2 .<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "22.<span class=\"ls0\"> <span class=\"_ _1\"></span>Ammortamen<span class=\"_ _1\"></span>ti, accant<span class=\"_ _1\"></span>onamenti e<span class=\"_ _1\"></span> svalutazioni  </span><table class=\"s w275 h18f\" id=\"_e06a317a-e457-4069-b8b6-e60cc918a83d\"><tr><td></td><td class=\"c x254 y1213 w131 hf5\"><div class=\"t m0 x37 ha y994 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1213 w10b hf5\"><div class=\"t m0 x1e ha y994 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1214 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti at<span class=\"_ _1\"></span>tivit\u00e0 immaterial<span class=\"_ _1\"></span>i </div></td><td class=\"c x254 y1214 w131 hee\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">257<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1214 w10b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">195<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1215 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti at<span class=\"_ _1\"></span>tivit\u00e0 materiali </div></td><td class=\"c x254 y1215 w131 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.297 </div></td><td class=\"c x255 y1215 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2.326 </div></td></tr><tr><td class=\"c x1ac y1216 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _1\"></span>i in leasing<span class=\"_ _1\"></span> </div></td><td class=\"c x254 y1216 w131 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.985 </div></td><td class=\"c x255 y1216 w10b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.900 </div></td></tr><tr><td class=\"c x1ac y1217 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Accantonamen<span class=\"_ _1\"></span>ti per rischi e on<span class=\"_ _1\"></span>eri </div></td><td class=\"c x254 y1217 w131 hee\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">291<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1217 w10b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">623<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1218 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazione at<span class=\"_ _1\"></span>tivit\u00e0 immateriali<span class=\"_ _1\"></span> a vita indefinita </div></td><td class=\"c x254 y1218 w131 hdf\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">15.000 </div></td><td class=\"c x255 y1218 w10b hdf\"><div class=\"t m0 x5f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1ac y1219 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Svalutazioni dei <span class=\"_ _1\"></span>crediti </div></td><td class=\"c x254 y1219 w131 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">437<span class=\"ls0\"> </span></div></td><td class=\"c x255 y1219 w10b hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">138<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x154 y116e w276 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale ammortament<span class=\"_ _1\"></span>i, svaluta<span class=\"_ _1\"></span>zioni e<span class=\"_ _3d\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x154 yf67 w277 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">accantonamenti<span class=\"_ _3d\"> </span></div></td><td class=\"c x254 y121a w131 he5\"><div class=\"t m0 x21 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">22.267 </div></td><td class=\"c x255 y121a w10b he5\"><div class=\"t m0 xab ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">7.181 </div></td></tr></table>Gli <span class=\"_ _28\"> </span>ammo<span class=\"_ _1\"></span>rtamenti <span class=\"_ _2a\"> </span>delle <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _2a\"> </span>materiali <span class=\"_ _28\"> </span>sono <span class=\"_ _2a\"> </span>rappresentati <span class=\"_ _2a\"> </span>principalmente dall\u2019ammortamento<span class=\"_ _1\"></span> degli impianti di<span class=\"_ _1\"></span> stampa e<span class=\"_ _1\"></span> delle <span class=\"ff1\">rotative. </span>Per <span class=\"_ _4\"></span>quanto <span class=\"_ _17\"></span>riguarda <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>svalutazione <span class=\"_ _4\"></span>di <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _4\"></span>immateriali <span class=\"_ _4\"></span>a <span class=\"_ _17\"></span>vita <span class=\"_ _4\"></span>indefinita <span class=\"_ _4\"></span>si <span class=\"_ _17\"></span>rimanda alla nota 2 .<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "23.<span class=\"ls0\">  Risultato Ne<span class=\"_ _1\"></span>tto della ge<span class=\"_ _1\"></span>stione finanzia<span class=\"_ _1\"></span>ria<span class=\"ff14 fs4 fc0\"> </span></span><table class=\"s w278 h190\" id=\"_91297d85-b6ca-4578-bfdb-c536591f74d6\"><tr><td class=\"c x1ac y121b w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Proventi finanziari </div></td><td class=\"c x252 y121b w133 hc9\"><div class=\"t m0 x29 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x256 y121b w134 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x1ac y121c w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Dividendi </div></td><td class=\"c x252 y121c w133 hc9\"><div class=\"t m0 xab h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 18.897  </div></td><td class=\"c x256 y121c w134 hc9\"><div class=\"t m0 x27 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 17.161  </div></td></tr><tr><td class=\"c x1ac y121d w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Interessi attivi su depositi bancari </div></td><td class=\"c x252 y121d w133 heb\"><div class=\"t m0 x28 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">173 </span> </div></td><td class=\"c x256 y121d w134 heb\"><div class=\"t m0 x21 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">200 </span> </div></td></tr><tr><td class=\"c x1ac y121e w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Proventi su operazioni finanziarie derivate </div></td><td class=\"c x252 y121e w133 hc9\"><div class=\"t m0 x28 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">186 </span> </div></td><td class=\"c x256 y121e w134 hc9\"><div class=\"t m0 x5f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y121f w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Fair value obbligazioni </div></td><td class=\"c x252 y121f w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 1.218  </div></td><td class=\"c x256 y121f w134 hc9\"><div class=\"t m0 x5f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y1220 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Proventi da obbligazioni e titoli di stato </div></td><td class=\"c x252 y1220 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> 2.719  </div></td><td class=\"c x256 y1220 w134 hc9\"><div class=\"t m0 x21 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">753 </span> </div></td></tr><tr><td class=\"c x1ac y1221 w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Utili su cambi </div></td><td class=\"c x252 y1221 w133 heb\"><div class=\"t m0 x28 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">683 </span> </div></td><td class=\"c x256 y1221 w134 heb\"><div class=\"t m0 x5f h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1ac y1222 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Altri proventi finanziari </div></td><td class=\"c x252 y1222 w133 hc9\"><div class=\"t m0 x28 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">302 </span> </div></td><td class=\"c x256 y1222 w134 hc9\"><div class=\"t m0 x21 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls15\">322 </span> </div></td></tr><tr><td class=\"c x1ac y1223 w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x252 y1223 w133 hc9\"><div class=\"t m0 xab hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 24.177  </div></td><td class=\"c x256 y1223 w134 hc9\"><div class=\"t m0 x27 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 18.437  </div></td></tr><tr><td class=\"c x1ac y1224 w132 h111\"><div class=\"t m0 x19 hb1 y921 ff4 fs0 fc0 sc0 ls0 ws0\">Oneri finanziari </div></td><td></td><td></td></tr><tr><td class=\"c x1ac y1225 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Interessi passivi su debiti verso banche </div></td><td class=\"c x252 y1225 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (547)  </div></td><td class=\"c x256 y1225 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (381)  </div></td></tr><tr><td class=\"c x1ac y1226 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Oneri su TFR </div></td><td class=\"c x252 y1226 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (292)  </div></td><td class=\"c x256 y1226 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (385)  </div></td></tr><tr><td class=\"c x1ac y1227 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Commissioni e spese bancarie </div></td><td class=\"c x252 y1227 w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (157)  </div></td><td class=\"c x256 y1227 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (198)  </div></td></tr><tr><td class=\"c x1ac y1228 w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">Int. Passivi attivit\u00e0 in leasing IFRS 16 </div></td><td class=\"c x252 y1228 w133 heb\"><div class=\"t m0 x3f h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> (134)  </div></td><td class=\"c x256 y1228 w134 heb\"><div class=\"t m0 x20 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\"> (180)  </div></td></tr><tr><td class=\"c x1ac y1229 w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Oneri da operazioni su derivati </div></td><td class=\"c x252 y1229 w133 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (1.042)  </div></td><td class=\"c x256 y1229 w134 hc9\"><div class=\"t m0 x20 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (469)  </div></td></tr><tr><td class=\"c x1ac y122a w132 hc9\"><div class=\"t m0 x19 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\">Altri oneri finanziari </div></td><td class=\"c x252 y122a w133 hc9\"><div class=\"t m0 x3f h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (170)  </div></td><td class=\"c x256 y122a w134 hc9\"><div class=\"t m0 x21 h2 y18e ff1 fs0 fc0 sc0 ls0 ws0\"> (77)  </div></td></tr><tr><td class=\"c x1ac y122b w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x252 y122b w133 hc9\"><div class=\"t m0 x20 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> (2.342)  </div></td><td class=\"c x256 y122b w134 hc9\"><div class=\"t m0 x9 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> (1.690)  </div></td></tr><tr><td class=\"c x1ac y122c w132 heb\"><div class=\"t m0 x19 h2 y18c ff1 fs0 fc0 sc0 ls0 ws0\">di cui verso parti correlate </div></td><td class=\"c x252 y122c w133 heb\"><div class=\"t m0 x27 h18 y18c ff8 fs0 fc0 sc0 ls0 ws0\"> (121)  </div></td><td class=\"c x256 y122c w134 heb\"><div class=\"t m0 x38 h18 y18c ff8 fs0 fc0 sc0 ls0 ws0\"> (150)  </div></td></tr><tr><td class=\"c x1ac y122d w132 hc9\"><div class=\"t m0 x19 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\">Risultato netto Gestione Finanziaria </div></td><td class=\"c x252 y122d w133 hc9\"><div class=\"t m0 xab hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 21.835  </div></td><td class=\"c x256 y122d w134 hc9\"><div class=\"t m0 x27 hb1 y18e ff4 fs0 fc0 sc0 ls0 ws0\"> 16.747 </div></td></tr></table>I dividendi inclusi<span class=\"_ _1\"></span> nei proventi finanziari<span class=\"_ _1\"></span> sono cos\u00ec compo<span class=\"_ _1\"></span>sti: <table class=\"s w279 h191\" id=\"_8e68828c-1bb7-4f57-bb6a-ea8c161e3fdd\"><tr><td class=\"c x258 y122e w136 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Dettaglio dividend<span class=\"_ _1\"></span>i </div></td><td class=\"c x259 y122e w137 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x25a y122e wce hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td></tr><tr><td class=\"c x258 y122f w136 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Assicurazioni Gen<span class=\"_ _1\"></span>erali </div></td><td class=\"c x259 y122f w137 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 9.856  </div></td><td class=\"c x25a y122f wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 8.700  </div></td></tr><tr><td class=\"c x258 y1230 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Azimut </div></td><td class=\"c x259 y1230 w137 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">139 </span> </div></td><td class=\"c x25a y1230 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">494 </span> </div></td></tr><tr><td class=\"c x258 y1231 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Sondrio </div></td><td class=\"c x259 y1231 w137 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x25a y1231 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">238 </span> </div></td></tr><tr><td class=\"c x258 y1232 w136 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Banca Popolare di<span class=\"_ _1\"></span> Milano </div></td><td class=\"c x259 y1232 w137 hee\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">560 </span> </div></td><td class=\"c x25a y1232 wce hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x258 y1233 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Italgas </div></td><td class=\"c x259 y1233 w137 hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">422 </span> </div></td><td class=\"c x25a y1233 wce hdf\"><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">380 </span> </div></td></tr><tr><td class=\"c x258 y1234 w136 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Mediobanca </div></td><td class=\"c x259 y1234 w137 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 6.848  </div></td><td class=\"c x25a y1234 wce hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 5.440  </div></td></tr><tr><td class=\"c x258 y1235 w136 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Poste Italiane </div></td><td class=\"c x259 y1235 w137 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.072  </div></td><td class=\"c x25a y1235 wce hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> 1.909  </div></td></tr><tr><td class=\"c x258 y1236 w136 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale  </div></td><td class=\"c x259 y1236 w137 hdf\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 18.897  </div></td><td class=\"c x25a y1236 wce hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\"> 17.161<span class=\"_ _3d\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "24.<span class=\"ls0\">   Utile per az<span class=\"_ _1\"></span>ione </span>L\u2019Utile<span class=\"ff1\"> <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>azion<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>calcolato <span class=\"_ _4\"></span>divide<span class=\"_ _1\"></span>ndo <span class=\"_ _4\"></span><span class=\"ff9\">l\u2019Utile <span class=\"_ _7\"></span>o <span class=\"_ _4\"></span>l<span class=\"_ _7\"></span>a <span class=\"_ _4\"></span>perdita <span class=\"_ _4\"></span>dell\u2019<span class=\"_ _1\"></span>esercizio<span class=\"ff1\"> <span class=\"_ _4\"></span>attribuibile <span class=\"_ _7\"></span>al </span></span></span>Gruppo <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>numero <span class=\"_ _16\"></span>medio <span class=\"_ _16\"></span>ponderato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>azioni <span class=\"_ _16\"></span>ordinarie <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>circolazione <span class=\"_ _16\"></span>durante <span class=\"_ _3\"></span>l\u2019esercizio.<span class=\"ff1\"> </span><table class=\"s w27a h183\" id=\"_1ebb8f7a-bd6c-4a74-b748-80589a9c23da\"><tr><td></td><td class=\"c x25c y1237 w139 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x25d y1237 w13a hee\"><div class=\"t m0 x1e ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x25e y1238 w138 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Utile (perdita) del<span class=\"_ _1\"></span>l'esercizio (.000)<span class=\"_ _1\"></span> </div></td><td class=\"c x25c y1238 w139 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.191 </div></td><td class=\"c x25d y1238 w13a hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">16.231 </div></td></tr><tr><td class=\"c x25e y1239 w138 he5\"><div class=\"t m0 x19 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">Numero di a<span class=\"_ _1\"></span>zioni ordinarie med<span class=\"_ _1\"></span>ie in </div><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">circolazione (.00<span class=\"_ _1\"></span>0) </div></td><td class=\"c x25c y1239 w139 he5\"><div class=\"t m0 x1c hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">106.790 </div></td><td class=\"c x25d y1239 w13a he5\"><div class=\"t m0 x1e hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">106.790 </div></td></tr><tr><td class=\"c x25e y123a w138 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Utile base per a<span class=\"_ _1\"></span>zione (Euro per a<span class=\"_ _1\"></span>zione) </div></td><td class=\"c x25c y123a w139 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">0,077 </div></td><td class=\"c x25d y123a w13a hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">0,152 </div></td></tr></table>L\u2019utile diluito <span class=\"_ _7\"></span>per azioni <span class=\"_ _7\"></span>\u00e8 identico <span class=\"_ _7\"></span>all\u2019util<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>base<span class=\"ff1\"> <span class=\"_ _7\"></span>per azione <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>quan<span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>sono presenti nel </span>capitale <span class=\"_ _19\"> </span>sociale <span class=\"_ _19\"> </span>dell<span class=\"_ _1\"></span>a <span class=\"_ _19\"> </span>Caltagirone <span class=\"_ _19\"> </span>Editore<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>SpA <span class=\"_ _19\"> </span>solo <span class=\"_ _19\"> </span>azioni<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>ordinarie <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>non <span class=\"_ _19\"> </span>sono <span class=\"_ _19\"> </span>presenti strumenti <span class=\"_ _16\"></span>finanziari <span class=\"_ _16\"></span>e/o <span class=\"_ _16\"></span>contratti <span class=\"_ _16\"></span>che <span class=\"_ _3\"></span>possano <span class=\"_ _16\"></span>attribuire <span class=\"_ _16\"></span>al <span class=\"_ _16\"></span>possessore <span class=\"_ _16\"></span>il <span class=\"_ _16\"></span>diritto <span class=\"_ _3\"></span>ad <span class=\"_ _16\"></span>ottenere <span class=\"_ _16\"></span>azioni ordinarie. <span class=\"_ _4\"></span>Nel <span class=\"_ _4\"></span><span class=\"ls2\">2024</span> <span class=\"_ _17\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>distribuiti <span class=\"_ _4\"></span>dividendi <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>ammontare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mplessi<span class=\"_ _1\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _17\"></span>a <span class=\"_ _4\"></span>4,3 milioni di Euro.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Nel <span class=\"_ _4\"></span><span class=\"ls2\">2024</span> <span class=\"_ _17\"></span>sono<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>sta<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>distribuiti <span class=\"_ _4\"></span>dividendi <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>un <span class=\"_ _4\"></span>ammontare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>co<span class=\"_ _1\"></span>mplessi<span class=\"_ _1\"></span>vo <span class=\"_ _4\"></span>pari <span class=\"_ _17\"></span>a <span class=\"_ _4\"></span>4,3 milioni di Euro.<span class=\"_ _3d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "26.<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"fs2\">Transazioni con parti correlate </span></span> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Le opera<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span>poste <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> es<span class=\"_ _1\"></span>sere <span class=\"_ _1\"></span>dall<span class=\"_ _1\"></span>e Soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span> par<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>correlate, <span class=\"_ _3\"></span>ivi incl<span class=\"_ _1\"></span>use l<span class=\"_ _1\"></span>e operazioni <span class=\"_ _15\"> </span>infragruppo<span class=\"_ _1\"></span>, <span class=\"_ _15\"> </span>rientrano <span class=\"_ _15\"> </span>generalmente <span class=\"_ _13\"></span>nella <span class=\"_ _15\"> </span>gestione <span class=\"_ _15\"> </span>ordinaria <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>sono <span class=\"_ _15\"> </span>regolate <span class=\"_ _15\"> </span>a condizioni <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>riguardano <span class=\"_ _1\"></span>principa<span class=\"_ _1\"></span>lmente<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>lo <span class=\"_ _3\"></span>scambio <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>beni, <span class=\"_ _3\"></span>le p<span class=\"_ _1\"></span>restazioni<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>servizio,<span class=\"_ _1\"></span> la <span class=\"_ _13\"> </span>provvista <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>l\u2019<span class=\"_ _1\"></span>impiego <span class=\"_ _13\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>mezzi <span class=\"_ _13\"> </span>finanziari <span class=\"_ _13\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _13\"> </span>le <span class=\"_ _13\"> </span>eventuali <span class=\"_ _13\"></span>i<span class=\"_ _1\"></span>mprese <span class=\"_ _13\"></span>col<span class=\"_ _1\"></span>legate <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>control<span class=\"_ _1\"></span>la<span class=\"ff1\">te </span>escluse <span class=\"_ _a\"> </span>dall\u2019area <span class=\"_ _a\"> </span>di <span class=\"_ _a\"> </span>consolidamento, <span class=\"_ _a\"> </span>nonch\u00e9 <span class=\"_ _9\"> </span>con <span class=\"_ _1b\"> </span>altre <span class=\"_ _a\"> </span>societ\u00e0 <span class=\"_ _a\"> </span>appartenenti <span class=\"_ _a\"> </span>al <span class=\"_ _a\"> </span>Gruppo Caltagirone o so<span class=\"_ _1\"></span>tto comune<span class=\"_ _1\"></span> controllo.   <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Non  si  r<span class=\"_ _7\"></span>ilevano  operazioni<span class=\"_ _1\"></span>  di <span class=\"_ _5\"> </span>carattere  atipico  o  inusuale,  estranee  alla  normale<span class=\"_ _1\"></span> gestione dell\u2019i<span class=\"_ _1\"></span>mpresa, le seguenti tab<span class=\"_ _1\"></span>elle ne evide<span class=\"_ _1\"></span>nziano i valori:<span class=\"ff1\"> </span><table class=\"s w287 h193\" id=\"_646f172d-cbe5-4563-b5ac-59cfa3f2da50\"><tr><td></td><td></td><td></td><td class=\"c x26a y1245 w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26b y1246 w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _3d\"> </span></div></td><td class=\"c x26c y1246 w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale</div></td><td class=\"c x26d y1245 w28a h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incidenza<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1247 w140 h114\"><div class=\"t m0 x19 ha y405 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2023 </div></td><td class=\"c x26e y1248 w288 h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26f y1248 w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x270 y1248 w28b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _3d\"> </span></div></td><td class=\"c x271 y1249 w28c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">parti<span class=\"_ _3d\"> </span></div></td><td class=\"c x272 y1249 w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di</div></td><td class=\"c x273 y1248 w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">% sulla<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x275 y124a w28e h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">controllante<span class=\"_ _3d\"> </span></div><div class=\"t m0 x274 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _3d\"> </span></div></td><td class=\"c x276 y124a w28f h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">al comune<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x273 y124a w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y124b w140 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti patri<span class=\"_ _1\"></span>moniali </div></td><td></td><td></td><td></td><td></td><td class=\"c x279 y124d w290 h194\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">controllo<span class=\"_ _3d\"> </span></div><div class=\"t m0 x277 ha y124c ff4 fs5 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _3d\"> </span></div><div class=\"t m0 x278 ha y124c ff4 fs5 fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _3d\"> </span></div></td><td class=\"c x27a y124d w291 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y124e w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Immobili, impian<span class=\"_ _1\"></span>ti e macchinari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y124e w142 hdf\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">11.259 </div></td><td class=\"c x27c y124e w143 hdf\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.259 </div></td><td class=\"c x27d y124e w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">40.316 </div></td><td class=\"c x27e y124e w43 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">27,9% </div></td></tr><tr><td class=\"c x1ac y124f w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti commer<span class=\"_ _1\"></span>ciali </div></td><td class=\"c x27f y124f we7 hdf\"><div class=\"t m0 x2a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3 </div></td><td></td><td class=\"c x27b y124f w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">102<span class=\"ls0\"> </span></div></td><td class=\"c x27c y124f w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">105<span class=\"ls0\"> </span></div></td><td class=\"c x27d y124f w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">35.933 </div></td><td class=\"c x27e y124f w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,3% </div></td></tr><tr><td class=\"c x1ac y1250 w140 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 cor<span class=\"_ _1\"></span>renti </div></td><td></td><td></td><td class=\"c x27b y1250 w142 hee\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27c y1250 w143 hee\"><div class=\"t m0 x61 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27d y1250 w144 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">4.375 </div></td><td class=\"c x27e y1250 w43 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,2% </div></td></tr><tr><td class=\"c x1ac y1251 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non corre<span class=\"_ _1\"></span>nti </div></td><td></td><td></td><td class=\"c x27b y1251 w142 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8.395 </div></td><td class=\"c x27c y1251 w143 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.395 </div></td><td class=\"c x27d y1251 w144 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">9.606 </div></td><td class=\"c x27e y1251 w43 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">87,4% </div></td></tr><tr><td class=\"c x1ac y1252 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1\"></span> </div></td><td class=\"c x27f y1252 we7 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">722<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27b y1252 w142 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">2 </div></td><td class=\"c x27c y1252 w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">724<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1252 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">21.138 </div></td><td class=\"c x27e y1252 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3,4% </div></td></tr><tr><td class=\"c x1ac y1253 w140 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziar<span class=\"_ _1\"></span>ie correnti </div></td><td></td><td></td><td class=\"c x27b y1253 w142 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.085 </div></td><td class=\"c x27c y1253 w143 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.085 </div></td><td class=\"c x27d y1253 w144 hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">11.899 </div></td><td class=\"c x27e y1253 w43 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">25,9% </div></td></tr><tr><td class=\"c x1ac y1254 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 cor<span class=\"_ _1\"></span>renti </div></td><td></td><td></td><td class=\"c x27b y1254 w142 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1254 w143 hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">24<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1254 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">18.547 </div></td><td class=\"c x27e y1254 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1ac y1255 w140 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti econo<span class=\"_ _1\"></span>mici </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1256 w140 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x27f y1256 we7 hee\"><div class=\"t m0 xa2 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">22<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27b y1256 w142 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">122<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1256 w143 hee\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">145<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1256 w144 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">108.652 </div></td><td class=\"c x27e y1256 w43 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1ac y1257 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri ricavi ope<span class=\"_ _1\"></span>rativi </div></td><td></td><td></td><td class=\"c x27b y1257 w142 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">73<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1257 w143 hdf\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">73<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1257 w144 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.813 </div></td><td class=\"c x27e y1257 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,9% </div></td></tr><tr><td class=\"c x1ac y1258 w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi opera<span class=\"_ _1\"></span>tivi </div></td><td class=\"c x27f y1258 we7 hdf\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">600<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x27b y1258 w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1258 w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">765<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1258 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">51.428 </div></td><td class=\"c x27e y1258 w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1,5% </div></td></tr><tr><td class=\"c x1ac y1259 w140 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _1\"></span>i in leasing<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y1259 w142 hf1\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.155 </div></td><td class=\"c x27c y1259 w143 hf1\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.155 </div></td><td class=\"c x27d y1259 w144 hf1\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.899 </div></td><td class=\"c x27e y1259 w43 hf1\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">80,9% </div></td></tr><tr><td class=\"c x1ac y125a w140 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y125a w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">150<span class=\"ls0\"> </span></div></td><td class=\"c x27c y125a w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">150<span class=\"ls0\"> </span></div></td><td class=\"c x27d y125a w144 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">1.690 </div></td><td class=\"c x27e y125a w43 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8,9% </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x26a y125b w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26b y125c w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _3d\"> </span></div></td><td class=\"c x26c y125c w289 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Totale</div></td><td class=\"c x26d y125b w28a h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Incidenza<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y125d w145 h114\"><div class=\"t m0 x19 ha y405 ff4 fs5 fc0 sc0 ls0 ws0\">31.12.2024 </div></td><td class=\"c x26e y125e w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x26f y125e w288 h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x270 y125e w28b h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">sottoposte<span class=\"_ _3d\"> </span></div></td><td class=\"c x271 y125f w28c h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">parti<span class=\"_ _3d\"> </span></div></td><td class=\"c x272 y125f w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di</div></td><td class=\"c x273 y125e w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">% sulla<span class=\"_ _3d\"> </span></div></td></tr><tr><td></td><td class=\"c x275 y1260 w28e h16e\" colspan=\"2\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">controllante<span class=\"_ _3d\"> </span></div><div class=\"t m0 x274 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">collegate<span class=\"_ _3d\"> </span></div></td><td class=\"c x276 y1260 w28f h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">al comune<span class=\"_ _3d\"> </span></div></td><td></td><td></td><td class=\"c x273 y1260 w28d h16e\"><div class=\"t m0 x153 ha y1026 ff4 fs5 fc0 sc0 ls0 ws0\">voce di<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1261 w145 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti patri<span class=\"_ _1\"></span>moniali </div></td><td></td><td></td><td></td><td></td><td class=\"c x279 y1263 w290 h195\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">controllo<span class=\"_ _3d\"> </span></div><div class=\"t m0 x277 ha y1262 ff4 fs5 fc0 sc0 ls0 ws0\">correlate<span class=\"_ _3d\"> </span></div><div class=\"t m0 x278 ha y1262 ff4 fs5 fc0 sc0 ls0 ws0\">Bilancio<span class=\"_ _3d\"> </span></div></td><td class=\"c x27a y1263 w291 h16f\"><div class=\"t m0 x153 ha y1029 ff4 fs5 fc0 sc0 ls0 ws0\">bilancio<span class=\"_ _3d\"> </span></div></td></tr><tr><td class=\"c x1ac y1264 w145 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Immobili, impian<span class=\"_ _1\"></span>ti e macchinar<span class=\"_ _1\"></span>i </div></td><td></td><td></td><td class=\"c x27b y1264 w142 hee\"><div class=\"t m0 x37 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">10.535 </div></td><td class=\"c x27c y1264 w143 hee\"><div class=\"t m0 x25 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">10.535 </div></td><td class=\"c x27d y1264 w144 hee\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">37.670 </div></td><td class=\"c x27e y1264 w146 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">28,0% </div></td></tr><tr><td class=\"c x1ac y1265 w145 hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Crediti commer<span class=\"_ _1\"></span>ciali </div></td><td class=\"c x27f y1265 we7 hf4\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">34 </span> </div></td><td></td><td class=\"c x27b y1265 w142 hf4\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">28<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1265 w143 hf4\"><div class=\"t m0 x2b ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">62<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1265 w144 hf4\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">39.280 </div></td><td class=\"c x27e y1265 w146 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,2% </div></td></tr><tr><td class=\"c x1ac y1266 w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 cor<span class=\"_ _1\"></span>renti </div></td><td></td><td></td><td class=\"c x27b y1266 w142 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27c y1266 w143 hdf\"><div class=\"t m0 x61 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27d y1266 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">12.091 </div></td><td class=\"c x27e y1266 w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,1% </div></td></tr><tr><td class=\"c x1ac y1267 w145 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie non correnti </div></td><td></td><td></td><td class=\"c x27b y1267 w142 hee\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.544 </div></td><td class=\"c x27c y1267 w143 hee\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.544 </div></td><td class=\"c x27d y1267 w144 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.624 </div></td><td class=\"c x27e y1267 w146 hee\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">87,5% </div></td></tr><tr><td class=\"c x1ac y1268 w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1\"></span> </div></td><td class=\"c x27f y1268 we7 hdf\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">350 </span> </div></td><td></td><td class=\"c x27b y1268 w142 hdf\"><div class=\"t m0 x41 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">8 </div></td><td class=\"c x27c y1268 w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">358<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1268 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">27.027 </div></td><td class=\"c x27e y1268 w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1,3% </div></td></tr><tr><td class=\"c x1ac y1269 w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 finan<span class=\"_ _1\"></span>ziarie correnti </div></td><td></td><td></td><td class=\"c x27b y1269 w142 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.189 </div></td><td class=\"c x27c y1269 w143 hdf\"><div class=\"t m0 x9 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">3.189 </div></td><td class=\"c x27d y1269 w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">17.894 </div></td><td class=\"c x27e y1269 w146 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">17,8% </div></td></tr><tr><td class=\"c x1ac y126a w145 hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Rapporti econo<span class=\"_ _1\"></span>mici </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y126b w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi </div></td><td class=\"c x27f y126b we7 hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">26 </span> </div></td><td></td><td class=\"c x27b y126b w142 hdf\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">149<span class=\"ls0\"> </span></div></td><td class=\"c x27c y126b w143 hdf\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">174<span class=\"ls0\"> </span></div></td><td class=\"c x27d y126b w144 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">102.219 </div></td><td class=\"c x27e y126b w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,2% </div></td></tr><tr><td class=\"c x1ac y126c w145 hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri ricavi ope<span class=\"_ _1\"></span>rativi </div></td><td></td><td></td><td class=\"c x27b y126c w142 hf4\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x27c y126c w143 hf4\"><div class=\"t m0 x2b hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">57<span class=\"ls0\"> </span></div></td><td class=\"c x27d y126c w144 hf4\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">9.783 </div></td><td class=\"c x27e y126c w146 hf4\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,6% </div></td></tr><tr><td class=\"c x1ac y126d w145 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Altri costi opera<span class=\"_ _1\"></span>tivi </div></td><td class=\"c x27f y126d we7 hee\"><div class=\"t m0 x7d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\"> <span class=\"ls8\">600 </span> </div></td><td></td><td class=\"c x27b y126d w142 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">361<span class=\"ls0\"> </span></div></td><td class=\"c x27c y126d w143 hee\"><div class=\"t m0 x26 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">961<span class=\"ls0\"> </span></div></td><td class=\"c x27d y126d w144 hee\"><div class=\"t m0 x29 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">52.088 </div></td><td class=\"c x27e y126d w146 hee\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1,8% </div></td></tr><tr><td class=\"c x1ac y126e w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti ben<span class=\"_ _1\"></span>i in leasing<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y126e w142 hdf\"><div class=\"t m0 x20 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.207 </div></td><td class=\"c x27c y126e w143 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.207 </div></td><td class=\"c x27d y126e w144 hdf\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">3.985 </div></td><td class=\"c x27e y126e w146 hdf\"><div class=\"t m0 x9 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">80,5% </div></td></tr><tr><td class=\"c x1ac y126f w145 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y126f w142 hdf\"><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27c y126f w143 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x27d y126f w144 hdf\"><div class=\"t m0 x29 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">24.177 </div></td><td class=\"c x27e y126f w146 hdf\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">0,0% </div></td></tr><tr><td class=\"c x1ac y1270 w145 hf1\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Oneri finanziari<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x27b y1270 w142 hf1\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">121<span class=\"ls0\"> </span></div></td><td class=\"c x27c y1270 w143 hf1\"><div class=\"t m0 x26 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">121<span class=\"ls0\"> </span></div></td><td class=\"c x27d y1270 w144 hf1\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.342 </div></td><td class=\"c x27e y1270 w146 hf1\"><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">5,2% </div></td></tr></table> <span class=\"_ _38\"> </span>I crediti <span class=\"_ _7\"></span>com<span class=\"_ _1\"></span>merciali sono principalmente relativi a rapporti di <span class=\"_ _7\"></span>natura <span class=\"_ _7\"></span>commerciale per la vendita di spazi pubb<span class=\"_ _1\"></span>licitari.  <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span><span class=\"ls6\">I <span class=\"_ _13\"></span></span>costi <span class=\"_ _17\"></span>e <span class=\"_ _13\"></span>i <span class=\"_ _17\"></span>debiti <span class=\"_ _13\"></span>co<span class=\"_ _1\"></span>mmerciali<span class=\"_ _1\"></span> <span class=\"_ _13\"></span>verso <span class=\"_ _17\"></span>controllante <span class=\"_ _17\"></span>si <span class=\"_ _13\"></span>ri<span class=\"_ _1\"></span>feriscono <span class=\"_ _13\"></span>a <span class=\"_ _17\"></span>fatture <span class=\"_ _17\"></span>ricevute <span class=\"_ _13\"></span>dall<span class=\"_ _1\"></span>a Caltagirone SpA per<span class=\"_ _1\"></span> servi<span class=\"_ _1\"></span>zi di assistenza ammini<span class=\"_ _1\"></span>strativa e fiscale resi<span class=\"_ _1\"></span> nel corso <span class=\"ff9\">dell\u2019esercizi<span class=\"_ _1\"></span>o.<span class=\"ff1\"> </span></span>Le <span class=\"_ _18\"> </span>passivit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _18\"> </span>finanziarie<span class=\"_ _1\"></span> <span class=\"_ _19\"> </span>corr<span class=\"_ _7\"></span>enti <span class=\"_ _19\"> </span>e <span class=\"_ _19\"> </span>non  cor<span class=\"_ _1\"></span>renti <span class=\"_ _19\"> </span>verso <span class=\"_ _19\"> </span>s<span class=\"_ _7\"></span>ociet\u00e0 <span class=\"_ _19\"> </span>sottoposte <span class=\"_ _19\"> </span>al  comune controllo <span class=\"_ _13\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _13\"></span>Controll<span class=\"_ _1\"></span>ante, <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>ri<span class=\"_ _1\"></span>feriscono <span class=\"_ _13\"></span><span class=\"ff9\">all<span class=\"_ _1\"></span>e <span class=\"_ _13\"> </span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _13\"> </span>iscritte <span class=\"_ _17\"></span>in <span class=\"_ _13\"> </span>applicazione <span class=\"_ _17\"></span>dell\u2019IFRS <span class=\"_ _13\"></span>16<span class=\"_ _1\"></span> </span>relativamente ai con<span class=\"_ _1\"></span>tratti d\u2019affitto<span class=\"ff1\"> degl<span class=\"_ _1\"></span>i immobili a<span class=\"_ _1\"></span>dibiti ad uso di u<span class=\"_ _1\"></span>fficio in essere. </span> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>I <span class=\"_ _17\"></span>Ri<span class=\"_ _1\"></span>cavi <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>principalmente <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>pubblicit\u00e0 <span class=\"_ _4\"></span>effettuata <span class=\"_ _4\"></span>sulle <span class=\"_ _4\"></span>testa<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo da parte di societ\u00e0 <span class=\"_ _1\"></span>sotto comune <span class=\"_ _1\"></span>controllo.  <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>Gli ammortamen<span class=\"_ _1\"></span>ti sono<span class=\"_ _1\"></span> relativi<span class=\"_ _1\"></span> al<span class=\"ff9\">l\u2019utilizzo <span class=\"_ _1\"></span>da parte<span class=\"_ _1\"></span> dell<span class=\"_ _1\"></span>a Capogruppo <span class=\"_ _1\"></span>e al<span class=\"_ _1\"></span>tre societ\u00e0<span class=\"_ _1\"></span> del<span class=\"_ _1\"></span> </span>Gruppo delle rispet<span class=\"_ _1\"></span>tive sedi social<span class=\"_ _1\"></span>i, di propriet\u00e0 di<span class=\"_ _1\"></span> societ\u00e0 sotto <span class=\"_ _1\"></span>comune controll<span class=\"_ _1\"></span>o. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "27.<span class=\"ls0\"> <span class=\"_ _1\"></span>Informaz<span class=\"_ _1\"></span>ioni per settor<span class=\"_ _1\"></span>e di attivit\u00e0 </span> <span class=\"_ _38\"> </span> <span class=\"_ _a\"> </span>In <span class=\"_ _1f\"> </span>applicazione <span class=\"_ _21\"> </span>dello <span class=\"_ _1f\"> </span>IFRS<span class=\"_ _1\"></span> <span class=\"_ _1f\"> </span>8, <span class=\"_ _1f\"> </span>di <span class=\"_ _21\"> </span>seguito <span class=\"_ _1f\"> </span>vengono <span class=\"_ _21\"> </span>riportati <span class=\"_ _21\"> </span>gli <span class=\"_ _1f\"> </span>schemi <span class=\"_ _1f\"> </span>relativi<span class=\"_ _1\"></span> all\u2019informativa <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>settore <span class=\"_ _15\"> </span>di <span class=\"_ _19\"> </span>attivit\u00e0. <span class=\"_ _19\"> </span>Il <span class=\"_ _15\"> </span>Gruppo <span class=\"_ _19\"> </span>Caltagirone <span class=\"_ _15\"> </span>Editore, <span class=\"_ _19\"> </span>in <span class=\"_ _19\"> </span>con<span class=\"_ _1\"></span>siderazione <span class=\"_ _19\"> </span>de<span class=\"_ _1\"></span>lle relazioni <span class=\"_ _2\"> </span>economiche <span class=\"_ _2\"> </span>e <span class=\"_ _2\"> </span>finanziarie <span class=\"_ _2\"> </span>tra <span class=\"_ _2\"> </span>le <span class=\"_ _2\"> </span>varie <span class=\"_ _2\"> </span>societ\u00e0 <span class=\"_ _2\"> </span>facenti <span class=\"_ _2\"> </span>parti <span class=\"_ _2\"> </span>del <span class=\"_ _2\"> </span>Gruppo <span class=\"_ _2\"> </span>e<span class=\"_ _7\"></span> dell\u2019i<span class=\"_ _1\"></span>nterdipendenza <span class=\"_ _9\"> </span>esistente <span class=\"_ _a\"> </span>tra <span class=\"_ _a\"> </span>l\u2019attivit\u00e0 <span class=\"_ _a\"> </span>edit<span class=\"_ _1\"></span>oriale <span class=\"_ _9\"> </span>delle <span class=\"_ _a\"> </span>diverse <span class=\"_ _a\"> </span>testate <span class=\"_ _9\"> </span>del <span class=\"_ _a\"> </span>Gruppo <span class=\"_ _a\"> </span>e dell\u2019attivit\u00e0 <span class=\"_ _15\"> </span>pubblicitaria <span class=\"_ _15\"> </span>svolta <span class=\"_ _19\"> </span>dalla <span class=\"_ _15\"> </span>concessionaria <span class=\"_ _15\"> </span>del <span class=\"_ _19\"> </span>Grup<span class=\"_ _1\"></span>po, <span class=\"_ _19\"> </span>des<span class=\"_ _1\"></span>critte <span class=\"_ _15\"> </span>nella <span class=\"_ _19\"> </span>Nota <span class=\"_ _15\"> </span>n. <span class=\"_ _19\"> </span>2,<span class=\"_ _1\"></span> nonch\u00e9 <span class=\"_ _7\"></span>dell\u2019attivit\u00e0 <span class=\"_ _7\"></span>f<span class=\"_ _7\"></span>inan<span class=\"_ _1\"></span>ziaria <span class=\"_ _7\"></span>svolta <span class=\"_ _4\"></span>sia <span class=\"_ _7\"></span>dalla <span class=\"_ _4\"></span>Ca<span class=\"_ _1\"></span>pogruppo <span class=\"_ _7\"></span>che <span class=\"_ _4\"></span>dal<span class=\"ff1\">le <span class=\"_ _4\"></span>altre<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>societ\u00e0 <span class=\"_ _4\"></span>controllate,<span class=\"_ _1\"></span> </span>possiede <span class=\"_ _4\"></span>due <span class=\"_ _4\"></span>settori <span class=\"_ _17\"></span>ope<span class=\"_ _1\"></span>rativi, <span class=\"_ _4\"></span>definiti <span class=\"_ _4\"></span>come <span class=\"_ _17\"></span>pa<span class=\"_ _1\"></span>rti <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>distintamente <span class=\"_ _4\"></span>identificabili, <span class=\"_ _17\"></span>che<span class=\"_ _3\"></span> fornisc<span class=\"ls2\">ono</span> <span class=\"_ _4\"></span>un <span class=\"_ _7\"></span>insieme <span class=\"_ _4\"></span>di <span class=\"_ _7\"></span>prodotti <span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>servizi <span class=\"_ _4\"></span>coll<span class=\"_ _1\"></span>egati <span class=\"_ _7\"></span>e<span class=\"_ _7\"></span> <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>sogge<span class=\"_ _1\"></span>tti <span class=\"_ _4\"></span>a <span class=\"_ _7\"></span>rischi <span class=\"_ _7\"></span>e <span class=\"_ _4\"></span>benefici <span class=\"_ _7\"></span>diversi da <span class=\"_ _15\"> </span>quelli <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>altri <span class=\"_ _15\"> </span>sett<span class=\"_ _7\"></span>ori <span class=\"_ _13\"> </span>di <span class=\"_ _15\"> </span>att<span class=\"_ _7\"></span>ivit\u00e0 <span class=\"_ _15\"> </span>del <span class=\"_ _13\"></span>Gruppo. <span class=\"_ _15\"> </span>Tale <span class=\"_ _15\"> </span>visione <span class=\"_ _13\"></span>viene <span class=\"_ _15\"> </span>utilizzata <span class=\"_ _15\"> </span>dalla <span class=\"_ _15\"> </span>Direzione Aziendale <span class=\"_ _4\"></span>per <span class=\"_ _17\"></span>effettuare<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>l\u2019an<span class=\"_ _1\"></span>alisi <span class=\"_ _4\"></span>dell\u2019andamento <span class=\"_ _17\"></span>dell<span class=\"_ _1\"></span>e <span class=\"_ _17\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _17\"></span>e<span class=\"_ _1\"></span> <span class=\"_ _17\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _17\"></span>gestione <span class=\"_ _4\"></span>specifica <span class=\"_ _17\"></span>de<span class=\"_ _1\"></span>i rischi <span class=\"_ _17\"></span>coll<span class=\"_ _1\"></span>egati. <span class=\"_ _4\"></span>I<span class=\"_ _7\"></span>l <span class=\"_ _4\"></span>Gruppo <span class=\"_ _17\"></span>svolge <span class=\"_ _17\"></span>la <span class=\"_ _4\"></span>sua <span class=\"_ _17\"></span>attivit\u00e0 <span class=\"_ _4\"></span>esclusivamente <span class=\"_ _4\"></span>in <span class=\"_ _17\"></span>Italia <span class=\"_ _4\"></span>e <span class=\"_ _17\"></span>valuta <span class=\"_ _17\"></span>la <span class=\"_ _4\"></span>stessa <span class=\"_ _17\"></span>in relazione <span class=\"_ _4\"></span>all<span class=\"_ _1\"></span>\u2019andamento <span class=\"_ _7\"></span>del <span class=\"_ _4\"></span>volume <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fatturato <span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>d <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Margine <span class=\"_ _7\"></span>Operativo <span class=\"_ _4\"></span>Lordo <span class=\"_ _4\"></span>dell<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>gestione ordinaria. <table class=\"s w292 h196\" id=\"_ef79a61e-c18b-4ac6-85e8-96e738fcd510\"><tr><td></td><td class=\"c x280 y1271 w28a h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Editoria e<span class=\"_ _3d\"> </span></div></td><td class=\"c x281 y1271 w225 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x282 y1272 w293 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x283 y1273 w294 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _3d\"> </span></div></td><td class=\"c x284 y1274 wd3 h14\"><div class=\"t m0 x97 he1 y990 ffb fs5 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td></td><td class=\"c x280 y1275 w295 h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">pubblicit\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x285 y1275 w28f h163\"><div class=\"t m0 x153 he1 y1091 ffb fs5 fc0 sc0 ls0 ws0\">finanziaria<span class=\"_ _3d\"> </span></div></td><td class=\"c x286 y1276 w296 h197\"><div class=\"t m0 x153 he1 y1029 ffb fs5 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y1277 w130 hdf\"><div class=\"t m0 x120 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">2023<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1ac y1278 w130 he5\"><div class=\"t m0 x19 ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">Ricavi di settore<span class=\"_ _1\"></span> </div></td><td class=\"c x254 y1278 w147 he5\"><div class=\"t m0 xd1 ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">           </div><div class=\"t m0 x9a ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">116.507  </div></td><td class=\"c x213 y1278 w148 he5\"><div class=\"t m0 x2a ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">             </div><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">458 <span class=\"ls0\"> </span></div></td><td class=\"c x287 y1278 we1 he5\"><div class=\"t m0 x22 ha y25f ff4 fs5 fc0 sc0 ls30 ws0\">(502)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1278 wd3 he5\"><div class=\"t m0 xce ha y25f ff4 fs5 fc0 sc0 ls0 ws0\">          116.464  </div></td></tr><tr><td class=\"c x1ac y1279 w130 hf4\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi intraset<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y1279 w147 hf4\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(52)<span class=\"ls0\"> </span></div></td><td class=\"c x213 y1279 w148 hf4\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(450)<span class=\"ls0\"> </span></div></td><td class=\"c x287 y1279 we1 hf4\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">502<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1279 wd3 hf4\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y127a w130 he6\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi operati<span class=\"_ _1\"></span>vi in contribuzion<span class=\"_ _1\"></span>e </div></td><td class=\"c x254 y127a w147 he6\"><div class=\"t m0 xd1 hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">           </div><div class=\"t m0 x9a hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">116.455  </div></td><td class=\"c x213 y127a w148 he6\"><div class=\"t m0 x2a hb y990 ff1 fs5 fc0 sc0 ls0 ws0\">                 </div><div class=\"t m0 x6d hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">8 <span class=\"ls0\"> </span></div></td><td></td><td class=\"c x284 y127a wd3 he6\"><div class=\"t m0 xce hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">          116.464  </div></td></tr><tr><td class=\"c x1ac y127b w130 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _1\"></span> (MOL) </div></td><td class=\"c x254 y127b w147 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">7.120 </div></td><td class=\"c x213 y127b w148 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.551) </div></td><td></td><td class=\"c x284 y127b wd3 hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">5.569 </div></td></tr><tr><td class=\"c x1ac y127c w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti, S<span class=\"_ _1\"></span>valutazioni e<span class=\"_ _1\"></span> accantonamen<span class=\"_ _1\"></span>ti  </div></td><td class=\"c x254 y127c w147 hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(6.942) </div></td><td class=\"c x213 y127c w148 hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(238)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x284 y127c wd3 hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(7.180) </div></td></tr><tr><td class=\"c x1ac y127d w130 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato Opera<span class=\"_ _1\"></span>tivo </div></td><td class=\"c x254 y127d w147 hdf\"><div class=\"t m0 x5f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">177<span class=\"ls0\"> </span></div></td><td class=\"c x213 y127d w148 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.790) </div></td><td></td><td class=\"c x284 y127d wd3 hdf\"><div class=\"t m0 x21 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.613) </div></td></tr><tr><td class=\"c x1ac y127e w130 he5\"><div class=\"t m0 x19 hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">Risultato della<span class=\"_ _1\"></span> gestione finanziaria<span class=\"_ _1\"></span> </div></td><td></td><td></td><td class=\"c x287 y127e we1 he5\"><div class=\"t m0 x22 hb y25f ff1 fs5 fc0 sc0 ls30 ws0\">(698)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y127e wd3 he5\"><div class=\"t m0 x3f hb y25f ff1 fs5 fc0 sc0 ls0 ws0\">16.747 </div></td></tr><tr><td></td><td></td><td class=\"c x213 y127e w148 he5\"><div class=\"t m0 x2a hb y996 ff1 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">17.445  </div></td><td></td><td></td></tr><tr><td class=\"c x1ac y127f w130 he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _1\"></span> imposte </div></td><td class=\"c x254 y127f w147 he7\"><div class=\"t m0 x5f ha y11d ff4 fs5 fc0 sc0 ls8 ws0\">177<span class=\"ls0\"> </span></div></td><td class=\"c x213 y127f w148 he7\"><div class=\"t m0 x2a ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">        </div><div class=\"t m0 x34 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">15.656  </div></td><td class=\"c x287 y127f we1 he7\"><div class=\"t m0 x22 ha y11d ff4 fs5 fc0 sc0 ls30 ws0\">(698)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y127f wd3 he7\"><div class=\"t m0 x3f ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">15.134 </div></td></tr><tr><td class=\"c x1ac y1280 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td class=\"c x284 y1280 wd3 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.097 </div></td></tr><tr><td class=\"c x1ac y1281 w130 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato del per<span class=\"_ _1\"></span>iodo </div></td><td></td><td></td><td></td><td class=\"c x284 y1281 wd3 hdf\"><div class=\"t m0 x3f ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">16.231 </div></td></tr><tr><td class=\"c x1ac y1282 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0 di set<span class=\"_ _1\"></span>tore  </div></td><td class=\"c x254 y1282 w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          187.672  </div></td><td class=\"c x213 y1282 w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">     347.710  </div></td><td></td><td class=\"c x284 y1282 wd3 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">535.382 </div></td></tr><tr><td class=\"c x1ac y1283 w130 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 di set<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y1283 w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            90.092  </div></td><td class=\"c x213 y1283 w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">         9.918  </div></td><td></td><td class=\"c x284 y1283 wd3 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">100.010 </div></td></tr><tr><td class=\"c x1ac y1284 w130 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in a<span class=\"_ _1\"></span>ttivit\u00e0 materiali e i<span class=\"_ _1\"></span>mmateriali </div></td><td class=\"c x254 y1284 w147 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              1.855  </div></td><td class=\"c x213 y1284 w148 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">139 </span> </div></td><td></td><td class=\"c x284 y1284 wd3 hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">1.994 </div></td></tr></table><table class=\"s w297 h198\" id=\"_24d87ad6-41d8-4e43-a08d-150ffea4c647\"><tr><td></td><td class=\"c x280 y1286 w28a h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">Editoria e<span class=\"_ _3d\"> </span></div></td><td class=\"c x281 y1286 w225 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0</div></td><td class=\"c x282 y1287 w293 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">Poste non<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x283 y1288 w294 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">allocate e<span class=\"_ _3d\"> </span></div></td><td class=\"c x284 y1289 w14b h14\"><div class=\"t m0 x97 he1 y990 ffb fs5 fc0 sc0 ls0 ws0\">Consolidato </div></td></tr><tr><td class=\"c x1ac y128a w14a h28\"><div class=\"t m0 x120 ha y9e5 ff4 fs5 fc0 sc0 ls8 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x280 y128b w295 h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">pubblicit\u00e0<span class=\"_ _3d\"> </span></div></td><td class=\"c x285 y128b w28f h199\"><div class=\"t m0 x153 he1 y1285 ffb fs5 fc0 sc0 ls0 ws0\">finanziaria<span class=\"_ _3d\"> </span></div></td><td class=\"c x286 y128c w296 h164\"><div class=\"t m0 x153 he1 y1029 ffb fs5 fc0 sc0 ls0 ws0\">rettifiche<span class=\"_ _3d\"> </span></div></td><td></td></tr><tr><td class=\"c x1ac y128d w14a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Ricavi di settore<span class=\"_ _1\"></span> </div></td><td class=\"c x254 y128d w147 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">          111.889  </div></td><td class=\"c x213 y128d w148 hee\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">340 </span> </div></td><td class=\"c x287 y128d we1 hee\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(227)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y128d w14b hee\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">          112.002  </div></td></tr><tr><td class=\"c x1ac y128e w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi intraset<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y128e w147 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(27)<span class=\"ls0\"> </span></div></td><td class=\"c x213 y128e w148 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(200)<span class=\"ls0\"> </span></div></td><td class=\"c x287 y128e we1 hdf\"><div class=\"t m0 x4f hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">227<span class=\"ls0\"> </span></div></td><td class=\"c x284 y128e w14b hdf\"><div class=\"t m0 x2f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _1\"></span> </div></td></tr><tr><td class=\"c x1ac y128f w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ricavi operati<span class=\"_ _1\"></span>vi in contribuzion<span class=\"_ _1\"></span>e </div></td><td class=\"c x254 y128f w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          111.862  </div></td><td class=\"c x213 y128f w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            <span class=\"ls8\">140 </span> </div></td><td></td><td class=\"c x284 y128f w14b hdf\"><div class=\"t m0 xce hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          112.002  </div></td></tr><tr><td class=\"c x1ac y1290 w14a hee\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato di settore<span class=\"_ _1\"></span> (MOL) </div></td><td class=\"c x254 y1290 w147 hee\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">2.590 </div></td><td class=\"c x213 y1290 w148 hee\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(1.806) </div></td><td></td><td class=\"c x284 y1290 w14b hee\"><div class=\"t m0 x4f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">784<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1291 w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Ammortamenti, S<span class=\"_ _1\"></span>valutazioni e<span class=\"_ _1\"></span> accantonamen<span class=\"_ _1\"></span>ti  </div></td><td class=\"c x254 y1291 w147 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(22.025) </div></td><td class=\"c x213 y1291 w148 hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(241)<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x284 y1291 w14b hdf\"><div class=\"t m0 xab hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">(22.267) </div></td></tr><tr><td class=\"c x1ac y1292 w14a hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato Opera<span class=\"_ _1\"></span>tivo </div></td><td class=\"c x254 y1292 w147 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(19.435) </div></td><td class=\"c x213 y1292 w148 hdf\"><div class=\"t m0 x37 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(2.048) </div></td><td></td><td class=\"c x284 y1292 w14b hdf\"><div class=\"t m0 xab ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(21.483) </div></td></tr><tr><td class=\"c x1ac y1293 w14a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Risultato della<span class=\"_ _1\"></span> gestione finanziaria<span class=\"_ _1\"></span> </div></td><td></td><td class=\"c x213 y1293 w148 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       22.475  </div></td><td class=\"c x287 y1293 we1 hee\"><div class=\"t m0 x22 hb y146 ff1 fs5 fc0 sc0 ls30 ws0\">(640)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1293 w14b hee\"><div class=\"t m0 x3f hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">21.835 </div></td></tr><tr><td class=\"c x1ac y1294 w14a hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato ante<span class=\"_ _1\"></span> imposte </div></td><td class=\"c x254 y1294 w147 hdf\"><div class=\"t m0 x35 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">(19.435) </div></td><td class=\"c x213 y1294 w148 hdf\"><div class=\"t m0 xf ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">       20.427  </div></td><td class=\"c x287 y1294 we1 hdf\"><div class=\"t m0 x22 ha y146 ff4 fs5 fc0 sc0 ls30 ws0\">(640)<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1294 w14b hdf\"><div class=\"t m0 x4f ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">352<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y1295 w14a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Imposte </div></td><td></td><td></td><td></td><td class=\"c x284 y1295 w14b hee\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">7.839 </div></td></tr><tr><td class=\"c x1ac y1296 w14a hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Risultato del per<span class=\"_ _1\"></span>iodo </div></td><td></td><td></td><td></td><td class=\"c x284 y1296 w14b hdf\"><div class=\"t m0 x50 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">8.191 </div></td></tr><tr><td class=\"c x1ac y1297 w14a hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Attivit\u00e0 di set<span class=\"_ _1\"></span>tore  </div></td><td class=\"c x254 y1297 w147 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">          176.008  </div></td><td class=\"c x213 y1297 w148 hee\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">     460.424  </div></td><td></td><td class=\"c x284 y1297 w14b hee\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">636.432 </div></td></tr><tr><td class=\"c x1ac y1298 w14a hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Passivit\u00e0 di set<span class=\"_ _1\"></span>tore </div></td><td class=\"c x254 y1298 w147 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">            99.512  </div></td><td class=\"c x213 y1298 w148 hdf\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">       10.151  </div></td><td></td><td class=\"c x284 y1298 w14b hdf\"><div class=\"t m0 x35 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">109.663 </div></td></tr><tr><td class=\"c x1ac y1299 w14a hf5\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Investimenti in a<span class=\"_ _1\"></span>ttivit\u00e0 materiali<span class=\"_ _1\"></span> e immateriali </div></td><td class=\"c x254 y1299 w147 hf5\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              3.987  </div></td><td class=\"c x213 y1299 w148 hf5\"><div class=\"t m0 xf hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">              <span class=\"ls8\">14 </span> </div></td><td></td><td class=\"c x284 y1299 w14b hf5\"><div class=\"t m0 x50 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4.001 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "29.<span class=\"ls0\"> <span class=\"_ _1\"></span>Gerarchia d<span class=\"_ _1\"></span>i <span class=\"ff4\">fair value</span> <span class=\"_ _1\"></span><span class=\"ls2\">secondo IFRS 13<span class=\"ls0\"> </span></span></span>La <span class=\"_ _4\"></span>seguente <span class=\"_ _4\"></span>tabella <span class=\"_ _4\"></span>evidenzia <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>livello <span class=\"_ _4\"></span>gerarchico <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>le <span class=\"_ _17\"></span>at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>sono valutate al <span class=\"ff8\">fair value<span class=\"_ _1\"></span><span class=\"ff1\">: </span></span><table class=\"s w298 h19a\" id=\"_b2d18220-9e66-49fd-a2fc-8a5309951195\"><tr><td></td><td class=\"c x1ac y129a w14c hdf\"><div class=\"t m0 x117 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">31<span class=\"ls0\">-dic-</span>23<span class=\"ls0\"> </span></div></td><td class=\"c x288 y129b w14d h117\"><div class=\"t m0 xab ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Nota </div></td><td class=\"c x1dd y129b w14e h117\"><div class=\"t m0 x1c ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x289 y129b w14e h117\"><div class=\"t m0 x1c ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x1df y129b w14d h117\"><div class=\"t m0 x1c ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x218 y129b w14f h117\"><div class=\"t m0 x1d ha y100 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1ac y129c w14c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Strumenti rappre<span class=\"_ _1\"></span>sentativi di <span class=\"_ _1\"></span>capitale </div></td><td></td><td class=\"c x288 y129c w14d hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y129c w14e hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td><td></td><td></td><td class=\"c x218 y129c w14f hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td></tr><tr><td class=\"c x1ac y129d w14c he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td></td><td></td><td class=\"c x1dd y129d w14e he7\"><div class=\"t m0 x38 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td><td class=\"c x289 y129d w14e he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1df y129d w14d he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y129d w14f he7\"><div class=\"t m0 x38 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">262.351 </div></td></tr><tr><td class=\"c x1ac y129e w14c hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Strumenti finanziari<span class=\"_ _1\"></span> derivati pa<span class=\"_ _1\"></span>ssivi </div></td><td></td><td class=\"c x288 y129e w14d hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y129e w14e hee\"><div class=\"t m0 x21 hb y146 ff1 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td><td></td><td></td><td class=\"c x218 y129e w14f hee\"><div class=\"t m0 x21 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1ac y129f w14c he7\"><div class=\"t m0 x19 ha y11d ff4 fs5 fc0 sc0 ls0 ws0\">Totale passivit\u00e0<span class=\"_ _1\"></span> </div></td><td class=\"c x1ac y12a0 w150 hdf\"><div class=\"t m0 x117 ha y146 ff4 fs5 fc0 sc0 ls8 ws0\">31<span class=\"ls0\">-dic-</span>24<span class=\"ls0\"> </span></div></td><td></td><td class=\"c x1dd y129f w14e he7\"><div class=\"t m0 x21 ha y11d ff4 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td><td class=\"c x289 y129f w14e he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x1df y129f w14d he7\"><div class=\"t m0 x5f ha y990 ff4 fs5 fc0 sc0 ls0 ws0\">                  </div><div class=\"t m0 xa2 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y129f w14f he7\"><div class=\"t m0 x21 ha y11d ff4 fs5 fc0 sc0 ls8 ws0\">535<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x288 y12a1 w14d h118\"><div class=\"t m0 xab ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Nota </div></td><td class=\"c x1dd y12a1 w14e h118\"><div class=\"t m0 x1c ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 1 </div></td><td class=\"c x289 y12a1 w14e h118\"><div class=\"t m0 x1c ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 2 </div></td><td class=\"c x1df y12a1 w14d h118\"><div class=\"t m0 x1c ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Livello 3 </div></td><td class=\"c x218 y12a1 w151 h118\"><div class=\"t m0 x1d ha y3b3 ff4 fs5 fc0 sc0 ls0 ws0\">Totale </div></td></tr><tr><td class=\"c x1ac y12a2 w150 hee\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Strumenti rappre<span class=\"_ _1\"></span>sentativi di <span class=\"_ _1\"></span>capitale </div></td><td></td><td class=\"c x288 y12a2 w14d hee\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y12a2 w14e hee\"><div class=\"t m0 x38 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">322.895 </div></td><td></td><td></td><td class=\"c x218 y12a2 w151 hee\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">322.895 </div></td></tr><tr><td class=\"c x1ac y12a3 w150 hdf\"><div class=\"t m0 x19 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">Titoli a reddito<span class=\"_ _1\"></span> fisso </div></td><td></td><td class=\"c x288 y12a3 w14d hdf\"><div class=\"t m0 x28 hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">4 </div></td><td class=\"c x1dd y12a3 w14e hdf\"><div class=\"t m0 x1d hb y146 ff1 fs5 fc0 sc0 ls0 ws0\">62.775 </div></td><td></td><td></td><td class=\"c x218 y12a3 w151 hdf\"><div class=\"t m0 x27 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">62.775 </div></td></tr><tr><td class=\"c x1ac y12a4 w150 hdf\"><div class=\"t m0 x19 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">Totale attivit\u00e0 </div></td><td></td><td></td><td class=\"c x1dd y12a4 w14e hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">385.670 </div></td><td class=\"c x289 y12a4 w14e hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x1df y12a4 w14d hdf\"><div class=\"t m0 xce ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">                -  </div></td><td class=\"c x218 y12a4 w151 hdf\"><div class=\"t m0 x38 ha y146 ff4 fs5 fc0 sc0 ls0 ws0\">385.670 </div></td></tr></table>Nel <span class=\"_ _16\"></span>corso <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span><span class=\"ls2\">2024<span class=\"ls0\"> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>vi <span class=\"_ _16\"></span>sono <span class=\"_ _3\"></span>stati <span class=\"_ _16\"></span>trasferimenti <span class=\"_ _16\"></span>tra <span class=\"_ _16\"></span>i <span class=\"_ _3\"></span>vari <span class=\"_ _3\"></span>livelli <span class=\"_ _16\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>avvenuta <span class=\"_ _3\"></span>alcuna </span></span>variazione nel li<span class=\"_ _1\"></span>vello 3. 30.<span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ff11\">Fatti di ril<span class=\"_ _1\"></span>ievo successi<span class=\"_ _1\"></span>vi alla chiusu<span class=\"_ _1\"></span>ra dell\u2019es<span class=\"_ _1\"></span>ercizio<span class=\"ffb\"> </span></span></span>Non si segnalano even<span class=\"_ _1\"></span>ti successivi<span class=\"_ _1\"></span> di rilevante int<span class=\"_ _1\"></span>eresse. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:815600D3D12A6EAC9004",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
   }
  }
 }
}