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  },
  "pp-value-4-1": {
   "value": "Il bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nsoli<span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> del <span class=\"_ _3\"></span>Gruppo \u00e8 p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esentat<span class=\"_ _3\"></span>o in Eur<span class=\"_ _0\"></span>o, valuta f<span class=\"_ _3\"></span>unzionale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e di<span class=\"_ _0\"></span> presenta<span class=\"_ _3\"></span>zione della <span class=\"_ _25\"> </span>Capog<span class=\"_ _0\"></span>ruppo, <span class=\"_ _23\"> </span>pr<span class=\"_ _1\"></span>esso<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>la <span class=\"_ _25\"> </span>quale <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ncentr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _22\"> </span>la <span class=\"_ _25\"> </span>maggi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _25\"> </span>parte <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _22\"> </span>e <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>el fatturat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> cons<span class=\"_ _3\"></span>olidati, e <span class=\"_ _0\"></span>delle pr<span class=\"_ _0\"></span>incipal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>trollate. I valori s<span class=\"_ _0\"></span>ono pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>ati in m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>uro ove n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>div<span class=\"_ _1\"></span>ers<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> specific<span class=\"_ _0\"></span>ato. Il <span class=\"_ _23\"> </span>presente<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>bilanci<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>conso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idato <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _23\"> </span>stato <span class=\"_ _23\"> </span>ap<span class=\"_ _0\"></span>provat<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>dal <span class=\"_ _23\"> </span>Consigl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _23\"></span>di <span class=\"_ _23\"> </span>Amministrazio<span class=\"_ _0\"></span>ne <span class=\"_ _23\"> </span>della<span class=\"_ _3\"></span> Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>S.p.A. <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>23 <span class=\"_ _1\"></span>marzo <span class=\"_ _1\"></span>2023. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>pubbl<span class=\"_ _0\"></span>icazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>stata au<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rizzat<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>secondo i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>term<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni<span class=\"_ _3\"></span> di legge.<span class=\"_ _3\"></span> Il <span class=\"_ _25\"> </span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _23\"> </span>cons<span class=\"_ _0\"></span>olidat<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>re<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ispost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>seco<span class=\"_ _0\"></span>ndo <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>prin<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ipio<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>generale <span class=\"_ _23\"> </span>del <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _23\"> </span>storico<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n l\u2019eccezi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>voci <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>bilanc<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che <span class=\"_ _6\"></span>sec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndo <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>li <span class=\"_ _6\"></span>IFRS <span class=\"_ _1\"></span>devono <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>rilevate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span><span class=\"ff4\">fair<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>value<span class=\"ff3 ls11\">, </span></span>indicate <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Nota<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2.3<span class=\"_ _0\"></span> \u201cPrincip<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tabi<span class=\"_ _0\"></span>li sign<span class=\"_ _0\"></span>ificativi\u201d.<span class=\"ff3\"> </span>I <span class=\"_ _24\"></span>principi<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>conta<span class=\"_ _3\"></span>bili <span class=\"_ _24\"></span>adottat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>redazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>bilancio <span class=\"_ _23\"> </span>cons<span class=\"_ _3\"></span>olidato <span class=\"_ _5\"></span>al <span class=\"_ _23\"> </span>31<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dicem<span class=\"_ _3\"></span>bre <span class=\"_ _24\"></span>2022 sono <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>adottati <span class=\"_ _1\"></span>nella r<span class=\"_ _1\"></span>edazi<span class=\"_ _3\"></span>one <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>bilanc<span class=\"_ _3\"></span>io <span class=\"_ _6\"></span>consoli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>2021 <span class=\"_ _1\"></span>tenuto conto <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _27\"> </span>quanto <span class=\"_ _28\"> </span>indicato <span class=\"_ _28\"> </span>n<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>Nota <span class=\"_ _27\"> </span>2.4 <span class=\"_ _27\"> </span>\u201cNuovi <span class=\"_ _27\"> </span>princip<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li, <span class=\"_ _27\"> </span>emen<span class=\"_ _0\"></span>dame<span class=\"_ _0\"></span>nti <span class=\"_ _16\"> </span>e<span class=\"_ _3\"></span>d interpret<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i IFRS\u201d.<span class=\"ff6\"> </span>Nel <span class=\"_ _25\"> </span>2022 <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _23\"> </span>Pininfarina <span class=\"_ _23\"> </span>ha <span class=\"_ _25\"> </span>avv<span class=\"_ _0\"></span>iato <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>proge<span class=\"_ _0\"></span>tto <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>analisi <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>revisi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _23\"> </span>della <span class=\"_ _25\"> </span>pro<span class=\"_ _0\"></span>pria<span class=\"_ _3\"></span> informati<span class=\"_ _3\"></span>va <span class=\"_ _4\"> </span>f<span class=\"_ _0\"></span>inanz<span class=\"_ _0\"></span>iaria <span class=\"_\"> </span>al <span class=\"_\"> </span>fine<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>di<span class=\"_ _0\"></span> <span class=\"_\"> </span>allinearla<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>mag<span class=\"_ _3\"></span>giormente<span class=\"_ _0\"></span> <span class=\"_\"> </span>con <span class=\"_\"> </span>le <span class=\"_\"> </span>aspet<span class=\"_ _3\"></span>tative <span class=\"_\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_\"> </span>propri Stakeho<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>rs. Il <span class=\"_ _3\"></span>progetto <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>igua<span class=\"_ _0\"></span>rdato s<span class=\"_ _3\"></span>ia gli<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sche<span class=\"_ _3\"></span>mi di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _3\"></span> primari,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sia<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ote<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>llustrative<span class=\"_ _3\"></span> e <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>ten<span class=\"_ _0\"></span>uto <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sider<span class=\"_ _3\"></span>azione <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ncett<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>mate<span class=\"_ _0\"></span>rialit\u00e0 <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>efin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _1\"></span>nuova <span class=\"_ _6\"></span>moda<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> espos<span class=\"_ _0\"></span>izione <span class=\"_ _25\"> </span>dei <span class=\"_ _25\"> </span>dati <span class=\"_ _25\"> </span>sen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _25\"> </span>appo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>re <span class=\"_ _22\"> </span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dific<span class=\"_ _0\"></span>he <span class=\"_ _25\"> </span>sostanzia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _25\"> </span>fine<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>privilegiare <span class=\"_ _23\"> </span>una <span class=\"_ _25\"> </span>pi\u00f9<span class=\"_ _0\"></span> immed<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ata c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mprens<span class=\"_ _3\"></span>ione delle<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rformance<span class=\"_ _0\"></span> e de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fatt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> interc<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nell\u2019ese<span class=\"ff3\">rcizio. </span>Il <span class=\"_ _25\"> </span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>onsol<span class=\"_ _0\"></span>idato <span class=\"_ _23\"> </span>adotta <span class=\"_ _23\"> </span>gli <span class=\"_ _25\"> </span>stess<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>pro<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>bilancio <span class=\"_ _23\"> </span>della <span class=\"_ _23\"> </span>capogr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Pi<span class=\"_ _0\"></span>ninfarin<span class=\"_ _3\"></span>a S.p.A.<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>in acco<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>allo I<span class=\"_ _0\"></span>AS 1 - <span class=\"ff4\">Present<span class=\"_ _3\"></span>azione del<span class=\"_ _0\"></span> bil<span class=\"_ _0\"></span>ancio<span class=\"ff3\">, cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tuiti d<span class=\"_ _0\"></span>a: </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cSituazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne pat<span class=\"_ _0\"></span>rimoniale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span><span class=\"ff3\">- <span class=\"_ _1\"></span></span>fina<span class=\"_ _0\"></span>nziaria<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>consoli<span class=\"_ _0\"></span>data\u201d,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>predispost<span class=\"_ _0\"></span>a class<span class=\"_ _0\"></span>ificand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _1\"></span>le attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e </span></span></span>le passiv<span class=\"_ _0\"></span>it\u00e0 seco<span class=\"_ _0\"></span>ndo il<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>criter<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrente/<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n corren<span class=\"_ _0\"></span>te. \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cConto<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _16\"> </span>c<span class=\"_ _0\"></span>onsolidat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>e <span class=\"_ _16\"> </span>\u201cCo<span class=\"_ _0\"></span>nto <span class=\"_ _16\"> </span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _16\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpless<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>consolidat<span class=\"_ _3\"></span>o\u201d, </span>predis<span class=\"_ _0\"></span>posti in d<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e pr<span class=\"_ _0\"></span>ospett<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span>parati c<span class=\"_ _0\"></span>lassifica<span class=\"_ _3\"></span>ndo i costi in <span class=\"_ _0\"></span>base a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a lor<span class=\"_ _0\"></span>o natu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a. \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cRendico<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to f<span class=\"_ _3\"></span>inanziario<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nsoli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o\u201d, dete<span class=\"_ _3\"></span>rminato<span class=\"_ _0\"></span> attra<span class=\"_ _0\"></span>verso <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l met<span class=\"_ _3\"></span>odo <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ndirett<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>previsto<span class=\"_ _3\"></span> </span></span>dallo I<span class=\"_ _0\"></span>AS 7 - <span class=\"ff4\">Ren<span class=\"_ _0\"></span>diconto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span><span class=\"ff3\">.<span class=\"_ _3\"></span> </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cProspetto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i de<span class=\"_ _0\"></span>l patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio net<span class=\"_ _3\"></span>to co<span class=\"_ _0\"></span>nsolidato\u201d.<span class=\"ff3\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\"> Note il<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ustrat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ve. </span></span>I <span class=\"_ _0\"></span>suddett<span class=\"_ _0\"></span>i pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>spetti <span class=\"_ _3\"></span>presenta<span class=\"_ _3\"></span>no ai f<span class=\"_ _3\"></span>ini comp<span class=\"fff\">arat<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span> g<span class=\"_ _3\"></span>li impo<span class=\"_ _0\"></span>rti r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fer<span class=\"_ _0\"></span>iti a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019eserc<span class=\"_ _3\"></span>izio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>dente (<span class=\"_ _3\"></span>o </span>al <span class=\"_ _6\"></span>corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sponde<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>peri<span class=\"_ _0\"></span>odo). <span class=\"_ _1\"></span>Nel <span class=\"_ _6\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019es<span class=\"_ _3\"></span>erci<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comment<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>engan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>apport<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te modifiche<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>finalizzate <span class=\"_ _1d\"></span>ad <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gliore<span class=\"_ _3\"></span> es<span class=\"_ _3\"></span>posizione <span class=\"_ _1d\"></span>della <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>siste<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a <span class=\"_ _1d\"></span>patrimon<span class=\"_ _0\"></span>iale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria, delle <span class=\"_ _2\"> </span>perf<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rmance<span class=\"_ _3\"></span> <span class=\"_\"> </span>operative<span class=\"_ _3\"></span> <span class=\"_\"> </span>o <span class=\"_\"> </span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>uss<span class=\"_ _0\"></span>i <span class=\"_\"> </span>di <span class=\"_ _2\"> </span>cas<span class=\"_ _3\"></span>sa <span class=\"_\"> </span>del <span class=\"_ _2\"> </span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_\"> </span>i<span class=\"_ _0\"></span> <span class=\"_\"> </span>dati<span class=\"_ _3\"></span> <span class=\"_\"> </span>comp<span class=\"_ _0\"></span>arativi <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono opport<span class=\"_ _0\"></span>unamente <span class=\"_ _3\"></span>riclassificat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span> garanti<span class=\"_ _3\"></span>rne la compa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>abil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0.  Inoltre, <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>ottempe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>anz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a qu<span class=\"_ _3\"></span>anto r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>chiesto<span class=\"_ _3\"></span> dall<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>delibera C<span class=\"_ _3\"></span>onsob <span class=\"_ _3\"></span>n. 15<span class=\"_ _3\"></span>519 de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 28<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>luglio 20<span class=\"_ _0\"></span>06, il Gruppo<span class=\"_ _0\"></span> rapp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esenta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in pros<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>etti <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bili se<span class=\"_ _0\"></span>parati: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">L\u2019ammo<span class=\"_ _0\"></span>ntare <span class=\"_ _12\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>posizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _2b\"> </span>fi<span class=\"_ _0\"></span>nanziaria<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>nett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>, <span class=\"_ _2b\"> </span>dett<span class=\"_ _3\"></span>agliata <span class=\"_ _12\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _2b\"> </span>s<span class=\"_ _0\"></span>ue <span class=\"_ _2b\"> </span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pali<span class=\"_ _3\"></span> </span>compo<span class=\"_ _0\"></span>nenti <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>indic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>delle <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>izioni <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>bito <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>cre<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so <span class=\"_ _6\"></span>part<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>correlate,<span class=\"_ _3\"></span> contenut<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la N<span class=\"_ _0\"></span>ota 38. Valutazi<span class=\"_ _3\"></span>one<span class=\"_ _1\"></span><span class=\"fse\"> </span>sulla<span class=\"_ _3\"></span> co<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>inuit<span class=\"_ _0\"></span>\u00e0 aziend<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le<span class=\"fse\"> </span>L\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>dei me<span class=\"_ _0\"></span>rcati<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>il <span class=\"_ _0\"></span>Grup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>opera,<span class=\"_ _3\"></span> gi\u00e0 <span class=\"_ _3\"></span>negati<span class=\"_ _0\"></span>vamente <span class=\"ff3\">i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>fluen<span class=\"_ _0\"></span>zato<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>protrars<span class=\"_ _3\"></span>i </span>del ci<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o n<span class=\"_ _1\"></span>egat<span class=\"_ _3\"></span>ivo <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>fil<span class=\"_ _0\"></span>iera autom<span class=\"_ _0\"></span>otive degl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ul<span class=\"_ _1\"></span>tim<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>anni,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 \u00e8 stato <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>pattato<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>incertezze<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>nelle <span class=\"_ _1d\"></span>prospetti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>di c<span class=\"_ _3\"></span>rescita <span class=\"_ _3\"></span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ate <span class=\"_ _3\"></span>da<span class=\"_ _0\"></span>l c<span class=\"_ _3\"></span>onflitto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Ucrai<span class=\"_ _0\"></span>na e <span class=\"_ _23\"> </span>da <span class=\"_ _24\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>ritard<span class=\"_ _0\"></span>o <span class=\"_ _23\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _24\"></span>ripresa <span class=\"_ _24\"></span>economi<span class=\"_ _0\"></span>ca <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>alcu<span class=\"_ _0\"></span>ni <span class=\"_ _23\"> </span>merc<span class=\"_ _0\"></span>ati <span class=\"_ _24\"></span>dovut<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>al <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>rotr<span class=\"_ _0\"></span>arsi <span class=\"_ _24\"></span>degli <span class=\"_ _24\"></span>effetti<span class=\"_ _0\"></span> indotti da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Co<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>d-<span class=\"lsc\">19.</span> Con <span class=\"_ _1d\"></span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _1d\"></span>tale <span class=\"_ _1d\"></span>ultimo <span class=\"_ _1d\"></span>aspetto<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _1d\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>chius<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _0\"></span>ppo <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>isco<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>trat<span class=\"_ _0\"></span>o <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1d\"></span>Cina forti r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>duzion<span class=\"_ _3\"></span>i di att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 c<span class=\"_ _3\"></span>onsegue<span class=\"_ _0\"></span>nti alle<span class=\"_ _3\"></span> severe<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>reg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ontrast<span class=\"_ _3\"></span>o alla diff<span class=\"_ _3\"></span>u<span class=\"_ _6\"></span>sione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei c<span class=\"_ _3\"></span>asi da pandem<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a C<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>vid-19 <span class=\"_ _0\"></span>adottate <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>le pae<span class=\"_ _0\"></span>se fin<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a f<span class=\"_ _0\"></span>ine anno.<span class=\"_ _0\"></span>  In <span class=\"_ _23\"> </span>questo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>conte<span class=\"_ _0\"></span>sto <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>inoltre <span class=\"_ _24\"></span>misurat<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _23\"></span>sf<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>de <span class=\"_ _24\"></span>lanciate<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>nto tecnol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gico<span class=\"_ _3\"></span> <span class=\"_\"> </span>che <span class=\"_\"> </span>st<span class=\"_ _3\"></span>a <span class=\"_\"> </span>att<span class=\"_ _3\"></span>raversando<span class=\"_ _3\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>m<span class=\"_ _3\"></span>ondo <span class=\"_ _2\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _2\"> </span>mob<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>non <span class=\"_ _2\"> </span>sol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_\"> </span>prevede<span class=\"_ _3\"></span>ndo <span class=\"_ _2\"> </span>la possibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 di<span class=\"_ _0\"></span> offrire ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>zi t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>adizi<span class=\"_ _3\"></span>onali abbin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti a<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span> es<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ienze dig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tali. Restano<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>comunq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _26\"> </span>invariati <span class=\"_ _2d\"> </span>i <span class=\"_ _2f\"> </span>tem<span class=\"_ _0\"></span>i <span class=\"_ _2d\"> </span>sui <span class=\"_ _2d\"> </span>quali <span class=\"_ _26\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _2f\"> </span>\u00e8 <span class=\"_ _2d\"> </span>tenut<span class=\"_ _0\"></span>o <span class=\"_ _2d\"> </span>a <span class=\"_ _2f\"> </span>foc<span class=\"_ _0\"></span>alizzarsi<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>nel persegu<span class=\"_ _0\"></span>imento<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i propr<span class=\"_ _0\"></span>i obiettiv<span class=\"_ _0\"></span>i di cresc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta: \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">il manten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ris<span class=\"_ _0\"></span>orse mo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>etarie adeg<span class=\"_ _3\"></span>uate all<span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>necess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>el G<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _0\"></span>po; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">la <span class=\"_ _3\"></span>sal<span class=\"_ _0\"></span>vaguar<span class=\"_ _0\"></span>dia <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>livello <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>rimoni<span class=\"_ _0\"></span>alizzazi<span class=\"_ _0\"></span>one <span class=\"_ _1d\"></span>richiest<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>dalle <span class=\"_ _1d\"></span>normati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>dag<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rdi<span class=\"_ _0\"></span> </span></span>con gli<span class=\"_ _0\"></span> istituti <span class=\"_ _0\"></span>di credit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">la <span class=\"_ _3\"></span>creaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>izion<span class=\"_ _0\"></span>i <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>itorn<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>all\u2019equilibr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>ec<span class=\"_ _3\"></span>ono<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>mo<span class=\"_ _0\"></span>do <span class=\"_ _1d\"></span>da <span class=\"_ _3\"></span>conseg<span class=\"_ _0\"></span>uire </span></span>stabilme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>gin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lit\u00e0 p<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>itive. Per <span class=\"_ _22\"> </span>quanto <span class=\"_ _22\"> </span>rig<span class=\"_ _0\"></span>uarda <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>liquidit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>videnzia <span class=\"_ _25\"> </span>u<span class=\"_ _1\"></span>na <span class=\"_ _22\"> </span>posizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _22\"> </span>netta <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>Gruppo Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>cem<span class=\"_ _3\"></span>bre <span class=\"_ _5\"></span>2022 <span class=\"_ _1\"></span>positiva <span class=\"_ _1\"></span>per <span class=\"_ _5\"></span>1<span class=\"_ _0\"></span>,3 <span class=\"_ _5\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>euro<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>rappres<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>tra <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>altr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>da 22,8 milioni di <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>disp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nibi<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> liquide<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> da <span class=\"_ _6\"></span><span class=\"lsc\">17</span>,3 mili<span class=\"_ _0\"></span>oni di <span class=\"_ _1\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>debit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>inanz<span class=\"_ _0\"></span>iari <span class=\"_ _1\"></span>(de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> quali 3,6 <span class=\"_ _1d\"></span>milioni <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _1d\"></span>breve <span class=\"_ _1d\"></span>termi<span class=\"_ _0\"></span>ne) <span class=\"_ _1d\"></span>e <span class=\"_ _3\"></span>da <span class=\"_ _1d\"></span>2,2 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ni <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>deb<span class=\"_ _0\"></span>iti <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1d\"></span>scopert<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>bancari <span class=\"_ _1d\"></span>relat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi a <span class=\"_ _28\"> </span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>facto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>com<span class=\"_ _0\"></span>petenza <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>c<span class=\"_ _0\"></span>ontrollata<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>tedesc<span class=\"_ _0\"></span>a. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>prevision<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>cassa<span class=\"_ _3\"></span> </span>elaborate <span class=\"_\"> </span>dag<span class=\"_ _3\"></span>li <span class=\"_ _4\"> </span>Amm<span class=\"_ _3\"></span>inistratori<span class=\"_ _0\"></span> <span class=\"_\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>pross<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi <span class=\"_\"> </span>12 <span class=\"_\"> </span>mesi <span class=\"_\"> </span>eviden<span class=\"_ _3\"></span>ziano <span class=\"_ _4\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_\"> </span>le <span class=\"_\"> </span>att<span class=\"_ _0\"></span>uali <span class=\"_\"> </span>risorse<span class=\"_ _3\"></span> finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dispo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ib<span class=\"_ _0\"></span>ili <span class=\"_ _4\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _4\"> </span>C<span class=\"_ _3\"></span>apogruppo<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>ne<span class=\"_ _3\"></span>l <span class=\"_ _4\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _4\"> </span>al <span class=\"_\"> </span>31 <span class=\"_ _30\"> </span>dicembre <span class=\"_\"> </span>2022, <span class=\"_\"> </span>anche<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>in conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>futuro <span class=\"_ _16\"> </span>app<span class=\"_ _0\"></span>orto <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>iqui<span class=\"_ _0\"></span>dit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _16\"> </span>circa <span class=\"_ _16\"> </span>4 <span class=\"_ _26\"> </span>m<span class=\"_ _3\"></span>ilioni <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _26\"> </span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _16\"> </span>der<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vante dall\u2019al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>enaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dello <span class=\"_ _6\"></span>sta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ilime<span class=\"_ _0\"></span>nto<span class=\"ff3\"> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>San <span class=\"_ _1\"></span>Giorgio<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Canavese,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>risultere<span class=\"_ _0\"></span>bbero <span class=\"_ _1\"></span>adeguate<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ar </span>fronte <span class=\"_ _1\"></span>alle u<span class=\"_ _1\"></span>scite d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cass<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>edibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>esige<span class=\"_ _3\"></span>nze <span class=\"_ _1\"></span>operative<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>luse <span class=\"_ _6\"></span>le <span class=\"_ _1\"></span>spese <span class=\"_ _1\"></span>residue per la chi<span class=\"_ _0\"></span>usura <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>processo<span class=\"_ _3\"></span> di liq<span class=\"_ _0\"></span>uidazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e del<span class=\"_ _3\"></span>la Pininf<span class=\"_ _0\"></span>arina<span class=\"_ _0\"></span> Engineer<span class=\"_ _3\"></span>ing, nonch\u00e9<span class=\"_ _3\"></span> al pag<span class=\"_ _3\"></span>amento<span class=\"_ _0\"></span> delle qu<span class=\"_ _0\"></span>ote in sca<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>enza<span class=\"_ _3\"></span> a breve <span class=\"_ _0\"></span>dei fina<span class=\"_ _0\"></span>nziame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti a me<span class=\"_ _3\"></span>dio lungo te<span class=\"_ _0\"></span>rmine. Oltre <span class=\"_ _4\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_\"> </span>n<span class=\"_ _1\"></span>ecess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>compliance<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>con <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>norme <span class=\"_\"> </span>del <span class=\"_ _4\"> </span>codice <span class=\"_ _30\"> </span>civile <span class=\"_\"> </span>in <span class=\"_ _4\"> </span>mate<span class=\"_ _0\"></span>ria <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i salvagu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rdia <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2\"> </span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tale <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ociale, <span class=\"_ _2\"> </span>il <span class=\"_ _2\"> </span>Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>attent<span class=\"_ _3\"></span>amente <span class=\"_\"> </span>m<span class=\"_ _3\"></span>onitorare<span class=\"_ _0\"></span> <span class=\"_\"> </span>il <span class=\"_ _2\"> </span>li<span class=\"_ _0\"></span>vello <span class=\"_ _2\"> </span>di patrim<span class=\"_ _0\"></span>onio <span class=\"_ _23\"> </span>netto <span class=\"_ _23\"> </span>cons<span class=\"_ _0\"></span>ol<span class=\"fff\">idato, <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span>cui <span class=\"_ _23\"> </span>valore <span class=\"_ _23\"> </span>minimo <span class=\"_ _23\"></span>di <span class=\"_ _23\"> </span>30 <span class=\"_ _25\"> </span>m<span class=\"_ _0\"></span>ilioni <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>euro <span class=\"_ _23\"> </span>costit<span class=\"_ _0\"></span>uisce <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>\u2019unic<span class=\"_ _3\"></span>o </span>covenant<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iari<span class=\"_ _3\"></span>o <span class=\"_ _2f\"> </span>prese<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _26\"> </span>vi<span class=\"_ _1\"></span>gente<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>acc<span class=\"_ _0\"></span>ordo <span class=\"_ _26\"> </span>di <span class=\"_ _2d\"> </span>ristrutturaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>con <span class=\"_ _2d\"> </span>g<span class=\"_ _0\"></span>li <span class=\"_ _2d\"> </span>Istitut<span class=\"_ _3\"></span>i finanziato<span class=\"_ _3\"></span>ri,<span class=\"_ _1\"></span> la cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> verif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ca co<span class=\"_ _0\"></span>ntrattu<span class=\"_ _0\"></span>ale \u00e8 <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta al 31 m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rzo<span class=\"_ _0\"></span> di ogni an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o (all<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> data de<span class=\"_ _3\"></span>l <span class=\"_ _1\"></span>31<span class=\"_ _3\"></span> ma<span class=\"fff ls0\">r<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>o 2022 i<span class=\"_ _0\"></span>l covenant \u00e8<span class=\"_ _3\"></span> stato rispett<span class=\"_ _3\"></span>ato<span class=\"_ _1\"></span>).<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>C<span class=\"_ _0\"></span>onsidera<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do l\u2019<span class=\"_ _0\"></span>andame<span class=\"_ _3\"></span>nto del Grup<span class=\"_ _0\"></span>po nei<span class=\"_ _0\"></span> primi<span class=\"_ _0\"></span> </span>mesi de<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio 202<span class=\"_ _0\"></span>3, n<span class=\"_ _0\"></span>on vi sono<span class=\"_ _0\"></span> evidenze<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>che<span class=\"_ _3\"></span> portino <span class=\"_ _0\"></span>a ritenere <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io i<span class=\"_ _0\"></span>l superame<span class=\"_ _3\"></span>nto del <span class=\"_\"> </span>suddett<span class=\"_ _3\"></span>o <span class=\"_\"> </span>covena<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_\"> </span>prossima<span class=\"_ _0\"></span> <span class=\"_\"> </span>data <span class=\"_ _2\"> </span>di <span class=\"_\"> </span>misu<span class=\"_ _0\"></span>razione<span class=\"_ _0\"></span> <span class=\"_\"> </span>del <span class=\"_\"> </span>31<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>zo <span class=\"_\"> </span>2023<span class=\"_ _1\"></span>. <span class=\"_\"> </span>Occ<span class=\"_ _3\"></span>orre comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_\"> </span>ricord<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re <span class=\"_\"> </span>che <span class=\"_\"> </span>le <span class=\"_\"> </span>ob<span class=\"_ _0\"></span>bligazio<span class=\"_ _0\"></span>ni <span class=\"_\"> </span>finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie <span class=\"_\"> </span>della <span class=\"_\"> </span>Soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0 <span class=\"_\"> </span>inere<span class=\"_ _3\"></span>nti <span class=\"_\"> </span>l<span class=\"_ _1\"></span>\u2019Ac<span class=\"_ _0\"></span>cordo <span class=\"_\"> </span>di<span class=\"_ _0\"></span> riscade<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziament<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>sono <span class=\"_ _28\"> </span>totalme<span class=\"_ _3\"></span>nte <span class=\"_ _28\"> </span>garantite <span class=\"_ _4\"> </span>dal <span class=\"_ _27\"> </span>gr<span class=\"_ _0\"></span>uppo <span class=\"_ _28\"> </span>Mahind<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a, <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>ha <span class=\"_ _27\"> </span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to supporto<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>io <span class=\"_ _8\"> </span>da <span class=\"_ _8\"> </span>ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mo <span class=\"_ _2f\"> </span>nell\u2019am<span class=\"_ _0\"></span>bito <span class=\"_ _2f\"> </span>dell\u2019oper<span class=\"_ _0\"></span>azione <span class=\"_ _2f\"> </span>di <span class=\"_ _8\"> </span>aument<span class=\"_ _3\"></span>o <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>pit<span class=\"_ _1\"></span><span class=\"ff3\">a<span class=\"_ _1\"></span>le </span>perfezi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>nel 2021<span class=\"_ _0\"></span>.  \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Gli effetti degli event<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> o <span class=\"_ _1\"></span>delle ope<span class=\"_ _0\"></span>razioni<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>il cui a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>adimento risulta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>non ri<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>orre<span class=\"_ _0\"></span>nte ovvero<span class=\"_ _3\"></span> </span></span>di <span class=\"_ _23\"> </span>quelle <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>razioni<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>o <span class=\"_ _25\"> </span>di <span class=\"_ _23\"></span>quei<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>fatt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>non <span class=\"_ _23\"> </span>si <span class=\"_ _23\"> </span>ripeton<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>frequentem<span class=\"_ _3\"></span>ente <span class=\"_ _23\"> </span>nel <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>suet<span class=\"_ _3\"></span>o svolgiment<span class=\"_ _3\"></span>o dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 (Not<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>38)<span class=\"_ _0\"></span>.<span class=\"ff3\"> </span>I <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rti <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>parti <span class=\"_ _25\"> </span>corre<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ate <span class=\"_ _23\"> </span>sono <span class=\"_ _25\"> </span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>dirett<span class=\"_ _0\"></span>amente <span class=\"_ _23\"> </span>nei <span class=\"_ _23\"> </span>pr<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>spett<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _25\"> </span>Sit<span class=\"_ _3\"></span>ua<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne patrim<span class=\"_ _0\"></span>oniale<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"fff\">\u2013</span> <span class=\"_ _6\"></span>finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iari<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>conso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Cont<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _1\"></span>conso<span class=\"_ _0\"></span>lidato <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sono o<span class=\"_ _1\"></span>gget<span class=\"_ _0\"></span>to di spec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica <span class=\"_ _0\"></span>informat<span class=\"_ _3\"></span>iva in Nota 35. Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _22\"> </span>agli <span class=\"_ _2\"> </span>aspett<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _2\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _2\"> </span>p<span class=\"_ _3\"></span>articolare <span class=\"_ _22\"> </span>il <span class=\"_\"> </span>rit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rno <span class=\"_ _22\"> </span>all\u2019utile <span class=\"_ _2\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>ese<span class=\"_ _0\"></span>rcizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _2\"> </span>la Societ\u00e0<span class=\"_ _3\"></span> <span class=\"_\"> </span>ed<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>il <span class=\"_ _22\"> </span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>sulla<span class=\"_ _3\"></span> <span class=\"_\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _22\"> </span>delle <span class=\"_ _22\"> </span>prospetti<span class=\"_ _3\"></span>ve <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_\"> </span>m<span class=\"_ _3\"></span>ercato <span class=\"_ _22\"> </span>ad <span class=\"_ _2\"> </span>ogg<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ed<span class=\"_ _0\"></span>ibili <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>d <span class=\"_ _2\"> </span>in<span class=\"_ _3\"></span> continu<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>azioni in<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>aprese<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>nei<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>precedenti <span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi <span class=\"_ _1\"></span>proseg<span class=\"_ _0\"></span>uono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>iniziati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e vol<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> al <span class=\"_ _22\"> </span>conte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>delle <span class=\"_ _22\"> </span>spese<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ge<span class=\"_ _3\"></span>nerali <span class=\"_ _22\"> </span>ed <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>migliorame<span class=\"_ _3\"></span>nto <span class=\"_ _25\"> </span>della <span class=\"_ _22\"> </span>gestio<span class=\"_ _0\"></span>ne <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _25\"> </span>personale<span class=\"_ _3\"></span> diretto <span class=\"_ _6\"></span>ed <span class=\"_ _1\"></span>indiretto <span class=\"_ _6\"></span>final<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzate <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>migliorame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>della <span class=\"_ _5\"></span>m<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nalit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>operative, <span class=\"_ _1\"></span>in partico<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>are p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ondotte in <span class=\"_ _1\"></span>German<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e Cina. Con r<span class=\"_ _1\"></span>iferime<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>alla liquidazi<span class=\"_ _0\"></span>one d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la control<span class=\"_ _0\"></span>lata <span class=\"_ _1\"></span>Pininf<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rina Engineering<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>S.r.l. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>cess<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>prossim<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>alla <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onclusio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>auspica possa ess<span class=\"_ _0\"></span>ere com<span class=\"_ _3\"></span>pl<span class=\"_ _1\"></span>et<span class=\"_ _3\"></span>ato entro l\u2019e<span class=\"_ _0\"></span>serc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio 2023<span class=\"_ _3\"></span>.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Dal <span class=\"_ _0\"></span>punto <span class=\"_ _0\"></span>di v<span class=\"_ _0\"></span>ista comme<span class=\"_ _3\"></span>rciale <span class=\"_ _0\"></span>il Gru<span class=\"_ _0\"></span>ppo \u00e8 <span class=\"fff\">costa<span class=\"_ _3\"></span>ntemente<span class=\"_ _0\"></span> impegn<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019indi<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iduaz<span class=\"_ _0\"></span>ione e<span class=\"_ _3\"></span> </span>svilupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di nuo<span class=\"_ _0\"></span>ve iniziati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e al fine d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> adegu<span class=\"_ _0\"></span>are anche d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l punt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di vista tec<span class=\"_ _3\"></span>nologico e del<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> sostenib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_\"> </span>i <span class=\"_ _28\"> </span>servizi <span class=\"_\"> </span>o<span class=\"_ _1\"></span>fferti <span class=\"_\"> </span>n<span class=\"_ _1\"></span>ei <span class=\"_\"> </span>di<span class=\"_ _1\"></span>ffere<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>setto<span class=\"_ _3\"></span>ri <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _4\"> </span>alle <span class=\"_ _4\"> </span>contin<span class=\"_ _0\"></span>ue <span class=\"_ _4\"> </span>mutaz<span class=\"_ _3\"></span>ioni <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> doman<span class=\"_ _0\"></span>da de<span class=\"_ _0\"></span>i mercat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> in cui i<span class=\"_ _0\"></span>l Grupp<span class=\"_ _0\"></span>o oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>.  Per <span class=\"_ _27\"> </span>quanto <span class=\"_ _28\"> </span>ri<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>uar<span class=\"_ _1\"></span>da <span class=\"_ _28\"> </span>l\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _27\"> </span>generale <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>merc<span class=\"_ _0\"></span>ati, <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>ur <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _27\"> </span>un <span class=\"_ _27\"> </span>contesto<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>anc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span> caratte<span class=\"_ _0\"></span>rizzato<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span> profili <span class=\"_ _3\"></span>di incertezz<span class=\"_ _3\"></span>a, si rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>una c<span class=\"_ _3\"></span>erta stabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _0\"></span> nelle <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtunit\u00e0<span class=\"_ _3\"></span> di bus<span class=\"_ _0\"></span>iness e <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _1d\"></span>prezzi <span class=\"_ _1d\"></span>offerti <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>inea <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>agi<span class=\"_ _1\"></span><span class=\"fff\">nato <span class=\"_ _1d\"></span>dag<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>Ammi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>istrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>l\u2019eserciz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1d\"></span>corso.<span class=\"ff3\"> </span></span>I <span class=\"_ _28\"> </span>dati <span class=\"_ _27\"> </span>cons<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ivati <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _27\"> </span>2022 <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>nzian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>un <span class=\"_ _27\"> </span>comp<span class=\"_ _0\"></span>lessivo <span class=\"_ _4\"> </span>peggiorament<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _27\"> </span>m<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>ine<span class=\"_ _3\"></span> operat<span class=\"_ _0\"></span>ivo <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>ispet<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>previsi<span class=\"_ _0\"></span>oni <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>effetto<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>ll\u2019andament<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>inferiore<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nsu<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>ato dalla <span class=\"_ _3\"></span>Pininfar<span class=\"_ _0\"></span>ina De<span class=\"_ _3\"></span>utschland <span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _0\"></span>Pini<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>fari<span class=\"_ _0\"></span>na S<span class=\"_ _3\"></span>hangha<span class=\"_ _0\"></span>i, re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>uppo si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1d\"></span>attivato <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>ndiv<span class=\"_ _0\"></span>iduare<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ul<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iori<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na<span class=\"_ _0\"></span>lizzate <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> rec<span class=\"_ _3\"></span>upero<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _3\"></span> m<span class=\"_ _0\"></span>argin<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>nei <span class=\"_ _1d\"></span>ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>etti<span class=\"_ _3\"></span>vi mercati.<span class=\"_ _3\"></span> In <span class=\"_ _5\"></span>questo<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>scenar<span class=\"_ _0\"></span>io, <span class=\"_ _5\"></span>dopo<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>aver <span class=\"_ _6\"></span>verificat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>proiezi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"></span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mic<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>-finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _5\"></span>elab<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rate <span class=\"_ _6\"></span>per l\u2019eserciz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_\"> </span>2023<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>(in <span class=\"_\"> </span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i, <span class=\"_\"> </span>re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>vamente <span class=\"_ _2\"> </span>al <span class=\"_\"> </span>param<span class=\"_ _3\"></span>etro <span class=\"_\"> </span>dei <span class=\"_\"> </span>Rica<span class=\"_ _0\"></span>vi <span class=\"_\"> </span>total<span class=\"_ _0\"></span>i, <span class=\"_\"> </span>non<span class=\"_ _0\"></span> <span class=\"_\"> </span>si <span class=\"_\"> </span>preved<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no fenome<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>negat<span class=\"_ _0\"></span>ivi diret<span class=\"_ _0\"></span>tamente<span class=\"_ _3\"></span> legat<span class=\"_ _0\"></span>i al Co<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>d)<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le a<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ni di r<span class=\"_ _0\"></span>ifocal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ndiv<span class=\"_ _0\"></span>iduate<span class=\"_ _0\"></span> dal<span class=\"_ _3\"></span> Grupp<span class=\"_ _0\"></span>o, <span class=\"_\"> </span>gl<span class=\"_ _0\"></span>i <span class=\"_\"> </span>Amm<span class=\"_ _3\"></span>inistrato<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_\"> </span>r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>teng<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>il <span class=\"_ _2\"> </span>proc<span class=\"_ _3\"></span>esso<span class=\"_ _1\"></span> <span class=\"_\"> </span>di<span class=\"_ _0\"></span> <span class=\"_\"> </span>ristr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>razio<span class=\"_ _0\"></span>ne <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>rifoca<span class=\"_ _0\"></span>lizzaz<span class=\"_ _0\"></span>ione implich<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>ancora <span class=\"_ _6\"></span>sig<span class=\"_ _0\"></span>nificati<span class=\"_ _0\"></span>ve <span class=\"_ _6\"></span>sfide <span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>termi<span class=\"_ _0\"></span>ni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>volume <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>endite<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ez<span class=\"_ _0\"></span>zi <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>otteniment<span class=\"_ _3\"></span>o dei contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span> oltre che<span class=\"_ _3\"></span> contenime<span class=\"_ _3\"></span>nto dei costi.<span class=\"_ _0\"></span>  Second<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>gli <span class=\"_ _5\"></span>Ammin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>strat<span class=\"_ _0\"></span>ori, <span class=\"_ _5\"></span>te<span class=\"_ _0\"></span>nuto <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>dell\u2019an<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ament<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>consunt<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>nell<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>2022, permane an<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>rilevante<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>incertezz<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>con <span class=\"_ _1\"></span>riferimento a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>gg<span class=\"_ _3\"></span>iungiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>li <span class=\"_ _6\"></span>obietti<span class=\"_ _3\"></span>vi di <span class=\"_ _4\"> </span>volume <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _4\"> </span>pr<span class=\"_ _0\"></span>oduzione<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>migl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>orame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>della <span class=\"_ _4\"> </span>marg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nalit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _4\"> </span>dipende<span class=\"_ _3\"></span>nti <span class=\"_ _28\"> </span>da <span class=\"_ _4\"> </span>una<span class=\"_ _0\"></span> durevo<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>ripresa<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>nei <span class=\"_ _1\"></span>prossim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>anni<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _6\"></span>operan<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Societ\u00e0 <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gr<span class=\"_ _0\"></span>uppo, <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n partico<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>are attenzio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>merc<span class=\"_ _3\"></span>ato <span class=\"_ _1\"></span>tedesc<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>qu<span class=\"_ _3\"></span>el<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>inese, e <span class=\"_ _1\"></span>dall\u2019e<span class=\"_ _0\"></span>voluzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prezz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di ottenime<span class=\"_ _0\"></span>nto <span class=\"_ _12\"> </span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>i <span class=\"_ _12\"> </span>e <span class=\"_ _2c\"> </span>dei <span class=\"_ _12\"> </span>costi <span class=\"_ _2c\"> </span>di <span class=\"_ _12\"> </span>appro<span class=\"_ _0\"></span>vvigio<span class=\"_ _0\"></span>namento<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>mett<span class=\"_ _0\"></span>ano <span class=\"_ _2c\"> </span>il conseg<span class=\"_ _0\"></span>uimento<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>margi<span class=\"_ _0\"></span>nalit\u00e0 <span class=\"_ _1\"></span>positive <span class=\"_ _6\"></span>essenz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _6\"></span>anche <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>mante<span class=\"_ _0\"></span>niment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>siti <span class=\"_ _6\"></span>di patrim<span class=\"_ _0\"></span>onializzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>del <span class=\"_ _2f\"> </span>Gruppo <span class=\"_ _2f\"> </span>previsti<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>dall\u2019A<span class=\"_ _3\"></span>ccordo <span class=\"_ _2f\"> </span>di <span class=\"_ _8\"> </span>riscaden<span class=\"_ _3\"></span>ziamento. <span class=\"_ _2f\"> </span>Qua<span class=\"_ _0\"></span>lora l\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _25\"> </span>ec<span class=\"_ _3\"></span>onomico <span class=\"_ _24\"></span>e, <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>onsegue<span class=\"_ _3\"></span>nza, <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _23\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _24\"></span>non <span class=\"_ _23\"> </span>dovesser<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>ri<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ultare <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n linea <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>previsi<span class=\"_ _0\"></span>oni, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>Soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>ed <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>dovrebbe<span class=\"_ _3\"></span>ro <span class=\"_ _6\"></span>ricercare<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>font<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to alternati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e, <span class=\"_\"> </span>no<span class=\"_ _0\"></span>nch\u00e9 <span class=\"_\"> </span>acq<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ir<span class=\"_ _1\"></span>e <span class=\"_\"> </span>n<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ove<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>risorse <span class=\"_\"> </span>a <span class=\"_ _2\"> </span>livello <span class=\"_\"> </span>di <span class=\"_\"> </span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tale; <span class=\"_\"> </span>q<span class=\"_ _0\"></span>uanto <span class=\"_\"> </span>sopr<span class=\"_ _0\"></span>a <span class=\"_\"> </span>espost<span class=\"_ _3\"></span>o config<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra l<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>esisten<span class=\"_ _3\"></span>za di <span class=\"_ _3\"></span>un\u2019incerte<span class=\"_ _0\"></span>zza s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gnif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cati<span class=\"_ _3\"></span>va che <span class=\"_ _3\"></span>pu\u00f2 fa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>orgere <span class=\"_ _0\"></span>du<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>bi sig<span class=\"_ _3\"></span>nificativi <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulla continu<span class=\"_ _0\"></span>it\u00e0 azie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dale.<span class=\"_ _3\"></span> Ciononosta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i Am<span class=\"_ _3\"></span>ministrat<span class=\"_ _0\"></span>ori riteng<span class=\"_ _3\"></span>ono che<span class=\"_ _3\"></span> siano st<span class=\"_ _0\"></span>ate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>poste<span class=\"_ _3\"></span> in esse<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>adegu<span class=\"_ _3\"></span>ate misure<span class=\"_ _3\"></span> per <span class=\"_ _3\"></span>limitare <span class=\"_ _1d\"></span>l\u2019assorbime<span class=\"_ _0\"></span>nto <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cassa<span class=\"_ _3\"></span> o<span class=\"_ _0\"></span>perati<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>possi<span class=\"_ _0\"></span>bili <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>conte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>costi e pe<span class=\"_ _3\"></span>r i<span class=\"_ _3\"></span>l rec<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>per<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>volumi <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>differenti<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span>ttori<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i a<span class=\"_ _3\"></span>ttivit\u00e0. <span class=\"_ _3\"></span>Dopo a<span class=\"_ _0\"></span>ver ef<span class=\"_ _0\"></span>fettu<span class=\"_ _3\"></span>ato <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> neces<span class=\"_ _3\"></span>sarie verifiche <span class=\"_ _16\"> </span>ed <span class=\"_ _27\"> </span>a<span class=\"_ _1\"></span>ver <span class=\"_ _16\"> </span>valutat<span class=\"_ _3\"></span>o <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>incerte<span class=\"_ _0\"></span>zze <span class=\"_ _16\"> </span>sopra <span class=\"_ _16\"> </span>descr<span class=\"_ _0\"></span>itte, <span class=\"_ _16\"> </span>gli <span class=\"_ _16\"> </span>Amminist<span class=\"_ _0\"></span>ratori <span class=\"_ _16\"> </span>hanno <span class=\"_ _16\"> </span>l<span class=\"_ _0\"></span>a ragione<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>aspettat<span class=\"_ _3\"></span>iva <span class=\"_ _3\"></span>che<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Societ\u00e0<span class=\"_ _3\"></span> ed<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>abbi<span class=\"_ _3\"></span>a<span class=\"_ _6\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dispos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>one <span class=\"_ _1d\"></span>ad<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>ua<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ris<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse<span class=\"_ _0\"></span> per continu<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l\u2019esiste<span class=\"_ _0\"></span>nza operati<span class=\"_ _3\"></span>va <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pre<span class=\"ff3\">vedibi<span class=\"_ _0\"></span>le futuro. Per<span class=\"_ _0\"></span> le ragioni sopra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>esp<span class=\"_ _0\"></span>oste, gli </span>Amministr<span class=\"_ _3\"></span>atori<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ritengon<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>orretto <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzo <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>upposto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tin<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _5\"></span>azie<span class=\"_ _0\"></span>ndale <span class=\"_ _5\"></span>ne<span class=\"_ _0\"></span>lla predis<span class=\"_ _0\"></span>posizione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> prese<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> Relazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>ia annu<span class=\"_ _0\"></span>ale. 2.2 Criteri <span class=\"_ _3\"></span>di consolid<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _0\"></span>o Area di c<span class=\"_ _0\"></span>onsolid<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o (a) Soc<span class=\"_ _0\"></span>iet\u00e0 c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrol<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ate Il <span class=\"_ _22\"> </span>Bilanci<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>cons<span class=\"_ _3\"></span>olidato <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpren<span class=\"_ _3\"></span>de <span class=\"_ _22\"> </span>il <span class=\"_ _22\"> </span>bilanci<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina <span class=\"_ _22\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _25\"> </span>sue<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>imprese<span class=\"_ _3\"></span> control<span class=\"_ _0\"></span>late, di<span class=\"_ _0\"></span>rettamente<span class=\"_ _3\"></span> o indiret<span class=\"_ _0\"></span>tamente.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> Il <span class=\"_ _25\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>un\u2019entit\u00e0 <span class=\"_ _23\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>esp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>o <span class=\"_ _25\"> </span>ha <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>diritto, <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>variabil<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span><span class=\"ff3\">t\u00e0 <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _23\"> </span>risultat<span class=\"_ _3\"></span>i </span>deriva<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tit\u00e0 ed<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ha la possibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di influe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zare<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>ris<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ltati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso l\u2019eserciz<span class=\"_ _0\"></span>io del potere <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ll\u2019entit<span class=\"_ _3\"></span>\u00e0 st<span class=\"_ _3\"></span>essa. <span class=\"_ _3\"></span>I <span class=\"_ _1d\"></span>bilan<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>rollate <span class=\"_ _3\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>inclus<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>B<span class=\"_ _0\"></span>ilancio <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sol<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dato<span class=\"_ _0\"></span> a partire da<span class=\"_ _0\"></span>lla dat<span class=\"_ _0\"></span>a in cui si assu<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrol<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o fino al mome<span class=\"_ _3\"></span>nto in cui tale co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo cessa d<span class=\"_ _3\"></span>i esistere.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> Il cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidament<span class=\"_ _3\"></span>o dei bila<span class=\"_ _0\"></span>nci del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span>ociet\u00e0 c<span class=\"_ _0\"></span>ontr<span class=\"_ _0\"></span>ollate \u00e8 effe<span class=\"_ _0\"></span>ttuato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ave<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so il met<span class=\"_ _3\"></span>odo de<span class=\"_ _3\"></span>l<span class=\"_ _6\"></span> conso<span class=\"_ _0\"></span>lidame<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>teg<span class=\"_ _3\"></span>rale. T<span class=\"_ _3\"></span>ale me<span class=\"_ _3\"></span>todo<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>iste <span class=\"_ _3\"></span>nell\u2019assu<span class=\"_ _0\"></span>nzione<span class=\"_ _3\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit<span class=\"_ _0\"></span>\u00e0, de<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span><span class=\"ff3\">si<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0, </span>dei <span class=\"_ _4\"> </span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e <span class=\"_\"> </span>dei <span class=\"_ _4\"> </span>rica<span class=\"_ _0\"></span>vi <span class=\"_\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>oro <span class=\"_ _4\"> </span>amm<span class=\"_ _3\"></span>ontare <span class=\"_\"> </span>com<span class=\"_ _0\"></span>plessivo<span class=\"_ _0\"></span>, <span class=\"_ _30\"> </span>p<span class=\"_ _1\"></span>rescin<span class=\"_ _3\"></span>dendo <span class=\"_ _4\"> </span>dal<span class=\"_ _0\"></span>l\u2019entit<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ella parteci<span class=\"_ _0\"></span>pazio<span class=\"_ _0\"></span>ne <span class=\"_ _2\"> </span>deten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _2\"> </span>e <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>attribuzi<span class=\"_ _0\"></span>one <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>soci <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>mi<span class=\"_ _3\"></span>noranza, <span class=\"_ _2\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _2\"> </span>ap<span class=\"_ _0\"></span>posite <span class=\"_ _22\"> </span>voci <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l Bilancio <span class=\"_ _23\"></span>c<span class=\"_ _3\"></span>onsolidato, <span class=\"_ _24\"></span>della <span class=\"_ _24\"></span>quota <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _23\"></span>patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _24\"></span>netto <span class=\"_ _23\"> </span>e <span class=\"_ _24\"></span>del <span class=\"_ _23\"> </span>risultat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dell<span class=\"_ _6\"></span>\u2019eserciz<span class=\"_ _3\"></span>io <span class=\"_ _25\"> </span>di <span class=\"_ _24\"></span>loro compete<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a.<span class=\"_ _3\"></span> Attravers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsol<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dament<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>diti <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>deb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>onc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>avi <span class=\"_ _0\"></span>der<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>va<span class=\"_ _0\"></span>nti da <span class=\"_ _24\"></span>transaz<span class=\"_ _0\"></span>ioni <span class=\"_ _24\"></span>tra <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>luse <span class=\"_ _24\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>area<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>solidame<span class=\"_ _3\"></span>nto <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span>ramente<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>el<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>; sono <span class=\"_ _2c\"> </span>altres\u00ec<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>eliminate<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>minus<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alenze <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>plus<span class=\"_ _0\"></span>valenze <span class=\"_ _2c\"> </span>derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>da <span class=\"_ _12\"> </span>t<span class=\"_ _0\"></span>rasferime<span class=\"_ _3\"></span>nti d\u2019immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ilizz<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>tra <span class=\"_ _23\"> </span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>consoli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ate,<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>erdite<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>utili <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>rivanti<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>da <span class=\"_ _23\"> </span>operazioni<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>tra<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _25\"> </span>cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidate <span class=\"_ _23\"> </span>relativi <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>cessioni <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _25\"> </span>beni <span class=\"_ _25\"> </span>che <span class=\"_ _25\"> </span>permang<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _25\"> </span>come <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>nze <span class=\"_ _25\"> </span>press<span class=\"_ _0\"></span>o l\u2019impresa<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>acqui<span class=\"_ _0\"></span>rente, <span class=\"_ _4\"> </span>le <span class=\"_ _27\"> </span>sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>riprist<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>va<span class=\"_ _1\"></span>lore <span class=\"_ _4\"> </span>di <span class=\"_ _27\"> </span>partec<span class=\"_ _3\"></span>ipazioni<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _28\"> </span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0 conso<span class=\"_ _0\"></span>lidate, <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>onc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 i di<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ndi infrag<span class=\"_ _3\"></span>ruppo.  Le <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> p<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sses<span class=\"_ _0\"></span>so <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ollate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orta<span class=\"_ _0\"></span>no <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>uisizi<span class=\"_ _0\"></span>one/per<span class=\"_ _3\"></span>dita di c<span class=\"_ _0\"></span>ontro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo s<span class=\"_ _3\"></span>ono isc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tte<span class=\"_ _3\"></span> fra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>di Patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>o. La <span class=\"_ _3\"></span>differen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tra<span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>pagato<span class=\"_ _3\"></span> e <span class=\"_ _1\"></span>la quot<span class=\"_ _0\"></span>a di <span class=\"_ _1\"></span>patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> netto a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to \u00e8 r<span class=\"_ _1\"></span>egist<span class=\"_ _3\"></span>ra<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontropartit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> al Patrim<span class=\"_ _0\"></span>onio netto del Grupp<span class=\"_ _0\"></span>o come g<span class=\"_ _3\"></span>li <span class=\"_ _1\"></span>Uti<span class=\"_ _0\"></span>li/perdite<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>lla cess<span class=\"_ _0\"></span>ione de<span class=\"_ _3\"></span>lle quote <span class=\"_ _0\"></span>a soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di mi<span class=\"_ _3\"></span>noranza.<span class=\"_ _1\"></span> Ai <span class=\"_ _28\"> </span>bilanci <span class=\"_ _28\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _28\"> </span>contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>late <span class=\"_ _28\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _28\"> </span>appor<span class=\"_ _3\"></span>tate <span class=\"_ _28\"> </span>le <span class=\"_ _27\"> </span>rettifiche <span class=\"_ _28\"> </span>necess<span class=\"_ _3\"></span>arie <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>rendere<span class=\"_ _3\"></span> omogenei<span class=\"_ _3\"></span> i <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iteri<span class=\"_ _0\"></span> di valuta<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne con q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>lli adott<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti da<span class=\"_ _0\"></span>l Grupp<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span> Al <span class=\"_ _6\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>imprese <span class=\"_ _1\"></span>controllate <span class=\"_ _1\"></span>consol<span class=\"_ _0\"></span>idate <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>metod<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntegr<span class=\"_ _3\"></span>ale <span class=\"_ _6\"></span>risultav<span class=\"_ _0\"></span>ano le segue<span class=\"_ _0\"></span>nti: % Capitale Ragione so<span class=\"_ _1\"></span>ciale <span class=\"_ _1\"></span>  Sede Socia<span class=\"_ _1\"></span>le  posses<span class=\"_ _1\"></span>so  Detenuta<span class=\"_ _1\"></span> tramite <span class=\"_ _1\"></span> Valuta sociale<span class=\"_ _1\"></span> Grupp<span class=\"_ _1\"></span>o 501 Brickel<span class=\"_ _1\"></span>l Key Drive,<span class=\"_ _1\"></span> Pininfari<span class=\"_ _1\"></span>na of America Suite 200, <span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> US<span class=\"_ _0\"></span>D<span class=\"_ _1\"></span> 10.000<span class=\"_ _1\"></span> Corp.   Mia<span class=\"_ _1\"></span>mi FL 33131 US<span class=\"_ _1\"></span> Via Rai<span class=\"_ _1\"></span>mondo Pininfari<span class=\"_ _1\"></span>na Engineering<span class=\"_ _1\"></span> Montecuc<span class=\"_ _1\"></span>coli 9,<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> EUR 100.000<span class=\"_ _1\"></span> Srl in liquida<span class=\"_ _1\"></span>zione  <span class=\"_ _1\"></span> Torino, Ita<span class=\"_ _1\"></span>lia Pininfari<span class=\"_ _1\"></span>na Deutschla<span class=\"_ _1\"></span>nd Frankfurt<span class=\"_ _1\"></span>er Ring 81, <span class=\"_ _1\"></span> Pininfari<span class=\"_ _1\"></span>na Engineering<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>EUR 3.100.000<span class=\"_ _1\"></span> GmbH<span class=\"_ _1\"></span>   Mona<span class=\"_ _1\"></span>co, Germania <span class=\"_ _1\"></span> Srl in liquida<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span> Unit 1, Buildi<span class=\"_ _1\"></span>ng 3, Lan<span class=\"_ _1\"></span>e 56, Antuo Roa<span class=\"_ _1\"></span>d, Pininfari<span class=\"_ _1\"></span>na Shanghai<span class=\"_ _1\"></span> Co. Anting, 20<span class=\"_ _1\"></span>1805, 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> CNY 3.702.824<span class=\"_ _1\"></span> Ltd   Jiad<span class=\"_ _1\"></span>ing district, Shanghai<span class=\"_ _1\"></span>, Cina<span class=\"_ _1\"></span> La <span class=\"_ _1\"></span>data di <span class=\"_ _6\"></span>chiusu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>ollate <span class=\"_ _1\"></span>coinc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>chi<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>sura<span class=\"_ _0\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pininfa<span class=\"_ _3\"></span>rina S.p.A.<span class=\"_ _3\"></span> In data 26 ott<span class=\"_ _0\"></span>obre 2020 l\u2019asse<span class=\"_ _3\"></span>mblea dei soci del<span class=\"_ _0\"></span>la Pini<span class=\"_ _0\"></span>nfarin<span class=\"_ _0\"></span>a Engineeri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g S.r.l. h<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> deliber<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to la <span class=\"_ _3\"></span>messa <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>liquidazi<span class=\"_ _0\"></span>one <span class=\"_ _1d\"></span>della <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>\u00c8 <span class=\"_ _3\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>isto <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>proced<span class=\"_ _0\"></span>ura <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ompletat<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>corso<span class=\"_ _3\"></span> del 2023<span class=\"_ _0\"></span>.  (b) Societ\u00e0<span class=\"_ _3\"></span> collegate Le <span class=\"fff\">societ\u00e0 co<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>legate<span class=\"_ _0\"></span> sono quel<span class=\"_ _0\"></span>le sulle qual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> si <span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcita un\u2019i<span class=\"_ _0\"></span>nflue<span class=\"_ _0\"></span>nza note<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ole, che si pres<span class=\"_ _3\"></span>ume </span>sussistere <span class=\"_ _23\"> </span>quando <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _25\"> </span>partec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _0\"></span>ione <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>compres<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>tra <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>20<span class=\"_ _0\"></span>% <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>il <span class=\"_ _25\"> </span>50% <span class=\"_ _25\"> </span>dei <span class=\"_ _25\"> </span>diritti<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>voto<span class=\"_ _1\"></span>. <span class=\"_ _25\"> </span>Le<span class=\"_ _3\"></span> parteci<span class=\"_ _0\"></span>pazio<span class=\"_ _0\"></span>ni <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _25\"> </span>co<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>ate <span class=\"_ _22\"> </span>sono <span class=\"_ _25\"> </span>inizialm<span class=\"_ _3\"></span>ente <span class=\"_ _22\"> </span>iscritte <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>costo <span class=\"_ _25\"> </span>e<span class=\"_ _6\"></span> <span class=\"_ _22\"> </span>succe<span class=\"_ _0\"></span>ssivame<span class=\"_ _3\"></span>nte valutate <span class=\"_ _0\"></span>con i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> met<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do de<span class=\"_ _0\"></span>l Patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mon<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di se<span class=\"_ _3\"></span>gu<span class=\"_ _1\"></span>ito de<span class=\"_ _0\"></span>scritto. Il <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>le <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>t<span class=\"_ _3\"></span>ali <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>artec<span class=\"_ _0\"></span>ipazion<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>ris<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>lta <span class=\"_ _5\"></span>allineat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>Pa<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>imo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>rettific<span class=\"_ _3\"></span>ato, <span class=\"_ _24\"></span>ove<span class=\"_ _0\"></span> necessar<span class=\"_ _3\"></span>io,<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>riflette<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>l\u2019app<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icaz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>degl<span class=\"_ _0\"></span>i I<span class=\"_ _3\"></span>FRS <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>compren<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>l\u2019<span class=\"_ _0\"></span>iscrizio<span class=\"_ _1\"></span><span class=\"ff3\">ne <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>magg<span class=\"_ _0\"></span>iori <span class=\"_ _3\"></span>valo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i </span>attribuit<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>alle <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al<span class=\"_ _0\"></span>le <span class=\"_ _23\"> </span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _25\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>dell\u2019eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tuale<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>avviame<span class=\"_ _0\"></span>nto <span class=\"_ _23\"> </span>individu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>moment<span class=\"_ _3\"></span>o dell\u2019acq<span class=\"_ _3\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne. <span class=\"ff3\"> </span>Gli <span class=\"_ _1\"></span>utili o <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span><span class=\"fff\">e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite di <span class=\"_ _1\"></span>perti<span class=\"_ _0\"></span>nenza<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>dalla<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>data i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cu<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>l\u2019inf<span class=\"_ _0\"></span>luenza<span class=\"_ _3\"></span> </span>notevole<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ha a<span class=\"_ _3\"></span>vuto iniz<span class=\"fff\">io e f<span class=\"_ _0\"></span>ino alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>in cui l\u2019i<span class=\"_ _0\"></span>nfl<span class=\"_ _0\"></span>uenza n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ole cessa.<span class=\"ff3\"> </span></span>Gli <span class=\"_ _8\"> </span>utili <span class=\"_ _8\"> </span>e <span class=\"_ _2f\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _2f\"> </span>p<span class=\"_ _1\"></span>erd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>te <span class=\"_ _2f\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>realizzati <span class=\"_ _8\"> </span>ge<span class=\"_ _3\"></span>nerati <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ioni <span class=\"_ _2f\"> </span>p<span class=\"_ _1\"></span>oste <span class=\"_ _2f\"> </span>in <span class=\"_ _8\"> </span>essere <span class=\"_ _8\"> </span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _2f\"> </span>la Capogru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po/S<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ontroll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _24\"></span>e <span class=\"_ _23\"></span>la <span class=\"_ _24\"></span>partecip<span class=\"_ _3\"></span>ata <span class=\"_ _23\"> </span>valutata <span class=\"_ _24\"></span>con <span class=\"_ _5\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>met<span class=\"_ _3\"></span>odo <span class=\"_ _23\"></span>del <span class=\"_ _24\"></span>Patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span>o netto <span class=\"_ _6\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>eliminati<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>funzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>partec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nella parteci<span class=\"_ _0\"></span>pata s<span class=\"_ _3\"></span>tessa; <span class=\"_ _3\"></span>le pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span>zzate<span class=\"_ _3\"></span> son<span class=\"_ _0\"></span>o e<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nate<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>eccez<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ca<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>ui esse siano rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>ive <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>riduz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di v<span class=\"_ _0\"></span>alore. Al 31 d<span class=\"_ _0\"></span>icembre 202<span class=\"_ _0\"></span>2 e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al 31<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dicemb<span class=\"_ _3\"></span>re 2021 le s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _0\"></span>\u00e0 collegate r<span class=\"_ _0\"></span>isultavan<span class=\"_ _0\"></span>o le se<span class=\"_ _0\"></span>gue<span class=\"_ _0\"></span>nti: % Capitale Ragione so<span class=\"_ _1\"></span>ciale <span class=\"_ _1\"></span>  Sede Socia<span class=\"_ _1\"></span>le  posses<span class=\"_ _1\"></span>so  Detenuta<span class=\"_ _1\"></span> tramite <span class=\"_ _1\"></span> Valuta sociale<span class=\"_ _1\"></span> Grupp<span class=\"_ _1\"></span>o Corso<span class=\"_ _1\"></span> Vittorio  Good<span class=\"_ _1\"></span>mind S.r.l. <span class=\"_ _1\"></span> Emanue<span class=\"_ _1\"></span>le II 12,  20%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> EUR 20.000<span class=\"_ _1\"></span> Torino, Ita<span class=\"_ _1\"></span>lia Via Pa<span class=\"_ _1\"></span>olo Frisi 6,  Signature <span class=\"_ _1\"></span>S.r.l. <span class=\"_ _1\"></span> 24%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> EUR 10.000<span class=\"_ _1\"></span> Rav<span class=\"_ _1\"></span>enna, Italia<span class=\"_ _1\"></span> La <span class=\"_ _6\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>chius<span class=\"_ _0\"></span>ura <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _0\"></span>rcizio <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>legate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>co<span class=\"_ _0\"></span>incide <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>chiusura<span class=\"_ _0\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina S.p.A.  (c)<span class=\"ff11\"> </span>Altre <span class=\"_ _0\"></span>imprese<span class=\"_ _3\"></span> Le <span class=\"_ _5\"></span>Partec<span class=\"_ _0\"></span>ipazion<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>altre <span class=\"_ _5\"></span>imprese<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _5\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _6\"></span>valutate <span class=\"_ _6\"></span>al <span class=\"_ _24\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>value; <span class=\"_ _5\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>utili <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e perdite<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>derivant<span class=\"_ _0\"></span>i da variazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nel fair value<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono imput<span class=\"_ _0\"></span>ati direttamente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al patrim<span class=\"_ _3\"></span>onio netto, senza <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>lassif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cazi<span class=\"_ _0\"></span>one <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto <span class=\"_ _23\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>se<span class=\"_ _3\"></span>de <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>de<span class=\"_ _6\"></span>lla <span class=\"_ _23\"> </span>partec<span class=\"_ _0\"></span>ipazione <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>di riduzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>valore r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a def<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nit<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a. <span class=\"_ _3\"></span>Gli e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ntuali <span class=\"_ _3\"></span>dividendi <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>vuti d<span class=\"_ _0\"></span>a t<span class=\"_ _3\"></span>ali parte<span class=\"_ _0\"></span>cipate<span class=\"_ _3\"></span> son<span class=\"_ _3\"></span>o imputat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> al c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto ec<span class=\"_ _3\"></span>onomico <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o.<span class=\"ff3\"> </span>(d) Var<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>azioni<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019area<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di c<span class=\"_ _0\"></span>onsolida<span class=\"_ _0\"></span>mento<span class=\"_ _0\"></span> <span class=\"ff4\"> </span>Nel cors<span class=\"_ _0\"></span>o de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 2022 <span class=\"_ _0\"></span>non si s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>verificate <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span><span class=\"fff\">ariazioni <span class=\"_ _3\"></span>nell\u2019area <span class=\"_ _0\"></span>di cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidame<span class=\"_ _0\"></span>nto r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> 31 </span>dicem<span class=\"_ _0\"></span>bre 2021. <span class=\"_ _0\"></span> In data<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>29 apr<span class=\"_ _0\"></span>ile 2022 s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> \u00e8<span class=\"_ _0\"></span> comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>etata<span class=\"_ _0\"></span> l\u2019iscrizi<span class=\"_ _0\"></span>one al<span class=\"_ _0\"></span> registro <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mprese<span class=\"_ _3\"></span> di Monac<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> (DE) <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> fusione tr<span class=\"_ _3\"></span>a la societ\u00e0<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>rativa P<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ninfar<span class=\"_ _3\"></span>ina Deutsc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>land <span class=\"_ _0\"></span>GmbH e<span class=\"_ _3\"></span> la Pininfar<span class=\"_ _0\"></span>ina <span class=\"_ _1\"></span>Deutsc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>land Holding <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>mb<span class=\"_ _0\"></span>H. La fus<span class=\"_ _3\"></span>ione, cui so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o stat<span class=\"_ _3\"></span>i ri<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>onosc<span class=\"_ _0\"></span>iut<span class=\"_ _0\"></span>i effetti co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li e fisc<span class=\"_ _3\"></span>ali retrodatat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 1\u00b0 gennaio 2022<span class=\"_ _3\"></span>, non h<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>odotto effe<span class=\"_ _3\"></span>tti sul bil<span class=\"_ _0\"></span>ancio <span class=\"_ _0\"></span>conso<span class=\"_ _0\"></span>lidato.<span class=\"ff6\"> </span>Conversi<span class=\"_ _3\"></span>one delle p<span class=\"_ _0\"></span>oste in v<span class=\"_ _0\"></span>aluta (a) Val<span class=\"_ _0\"></span>uta di <span class=\"ff12\">prese<span class=\"_ _3\"></span>ntazione, c<span class=\"_ _3\"></span>onversione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei b<span class=\"_ _0\"></span>ilan<span class=\"_ _0\"></span>ci redatt<span class=\"_ _0\"></span>i in m<span class=\"_ _0\"></span>oneta dive<span class=\"_ _3\"></span>rsa dall\u2019<span class=\"_ _0\"></span>Euro<span class=\"ff4\"> </span></span>La val<span class=\"_ _0\"></span>uta di <span class=\"_ _0\"></span>presentaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>adottat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> G<span class=\"_ _0\"></span>ruppo \u00e8<span class=\"_ _3\"></span> l\u2019Euro. <span class=\"ff3\"> </span>Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>seg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>indicati <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambi <span class=\"_ _1\"></span>utilizzati p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conve<span class=\"_ _0\"></span>rsione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>esp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>essi<span class=\"_ _3\"></span> in una <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>aluta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>funz<span class=\"_ _0\"></span>ionale<span class=\"_ _0\"></span> diversa da <span class=\"_ _0\"></span>quell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> di p<span class=\"_ _0\"></span>resentazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne:<span class=\"ff4\"> </span>Cambio m<span class=\"_ _1\"></span>edio<span class=\"_ _1\"></span> Cambio puntu<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span> Valuta <span class=\"_ _1\"></span> 2022<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>Variazione<span class=\"_ _1\"></span> 31/1<span class=\"_ _1\"></span>2/2022 31/1<span class=\"_ _1\"></span>2/2021 Variazione<span class=\"_ _1\"></span>  Dollaro <span class=\"_ _1\"></span>USA - USD <span class=\"_ _1\"></span> 1,05 1,18 (11%) 1,07 1,13 (6%)  Renminbi<span class=\"_ _1\"></span> (yuan) Cina <span class=\"_ _1\"></span>- C<span class=\"_ _1\"></span>NY  7,08 7,63 (7%) 7,36 7,19 2%<span class=\"ls0\"> </span>(b) <span class=\"ff12\">Attivit<span class=\"_ _0\"></span>\u00e0, passiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> e tra<span class=\"_ _0\"></span>nsazion<span class=\"_ _0\"></span>i in val<span class=\"_ _0\"></span>uta divers<span class=\"_ _3\"></span>a dall\u2019Eu<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Le <span class=\"_ _23\"> </span>transazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>aluta<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>diversa <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Euro <span class=\"_ _23\"> </span>sono<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>rilevate, <span class=\"_ _23\"></span>inizia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>tasso <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>cambi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>in esse<span class=\"_ _0\"></span>re alla dat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019o<span class=\"_ _0\"></span>perazione.<span class=\"_ _3\"></span> <span class=\"ff3\"> </span>Alla <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i chi<span class=\"_ _0\"></span>usura <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>le att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _0\"></span>e le <span class=\"_ _3\"></span>passivit\u00e0 m<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>etarie <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>valuta s<span class=\"_ _3\"></span>ono con<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _0\"></span>ite in <span class=\"_ _1d\"></span>Euro <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>sa<span class=\"_ _0\"></span>ndo <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>tasso<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>igo<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ata. <span class=\"_ _1d\"></span>Tu<span class=\"_ _1\"></span>tte <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>differe<span class=\"_ _0\"></span>nze <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mb<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>rile<span class=\"_ _0\"></span>vate<span class=\"_ _3\"></span> nel <span class=\"_ _23\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mic<span class=\"_ _0\"></span>o, <span class=\"_ _24\"></span>ad <span class=\"_ _23\"> </span>eccez<span class=\"_ _3\"></span>ione <span class=\"_ _24\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>differ<span class=\"_ _0\"></span>enze <span class=\"_ _24\"></span>derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>da <span class=\"_ _23\"> </span>fina<span class=\"_ _3\"></span>nziamenti<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>aluta<span class=\"_ _3\"></span> este<span class=\"_ _0\"></span>ra aventi fina<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 di cope<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tura di una partec<span class=\"_ _3\"></span>ipazione in una s<span class=\"_ _3\"></span>oci<span class=\"_ _1\"></span>et<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> estera<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> ove p<span class=\"_ _0\"></span>resenti,<span class=\"_ _3\"></span> rilevate <span class=\"_ _6\"></span>direttame<span class=\"_ _3\"></span>nte <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>atrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>netto, <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>del <span class=\"_ _5\"></span>relati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>effett<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>fisca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e; <span class=\"_ _5\"></span>so<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>al<span class=\"_ _0\"></span> moment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>della<span class=\"_ _0\"></span> <span class=\"_\"> </span>dismissione <span class=\"_\"> </span>de<span class=\"_ _3\"></span>lla <span class=\"_\"> </span>partecipaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>e <span class=\"_\"> </span>tali <span class=\"_\"> </span>differenze<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>cam<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>io <span class=\"_\"> </span>cum<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>late <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> imputate<span class=\"_ _3\"></span> a conto ec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nom<span class=\"_ _0\"></span>ico. Le <span class=\"_ _1\"></span>poste non <span class=\"_ _1\"></span>monet<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>ontabilizzate<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>orico, <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>con<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ertite<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>in <span class=\"_ _1\"></span>Euro<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>utilizzan<span class=\"_ _0\"></span>do <span class=\"_ _1\"></span>il tasso <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mb<span class=\"_ _0\"></span>io <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>vigore <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>data <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>ri<span class=\"_ _0\"></span>levazion<span class=\"_ _0\"></span>e <span class=\"_ _23\"> </span>iniziale <span class=\"_ _23\"> </span>della <span class=\"_ _23\"> </span>transaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Le <span class=\"_ _24\"></span>poste <span class=\"_ _23\"> </span>non monet<span class=\"_ _0\"></span>arie <span class=\"_ _3\"></span>iscritte<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ertite <span class=\"_ _1d\"></span>utilizzan<span class=\"_ _0\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il t<span class=\"_ _3\"></span>asso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>alla <span class=\"_ _1d\"></span>data di determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>naz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>valore.  Nessun<span class=\"_ _0\"></span>a <span class=\"_ _2f\"> </span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _2d\"> </span>apparte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ente <span class=\"_ _26\"> </span>al <span class=\"_ _2f\"> </span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _2d\"> </span>esercita <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>propria <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>in <span class=\"_ _2d\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> caratte<span class=\"_ _0\"></span>rizzate d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>levata <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfl<span class=\"_ _0\"></span>azione. 2.3 Principi<span class=\"_ _3\"></span> contabili <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>igni<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>vi Immobili,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>impian<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>e macchinari<span class=\"_ _3\"></span> Gli immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, impiant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, i <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inari e gli a<span class=\"_ _0\"></span>ltri beni utiliz<span class=\"_ _0\"></span>zati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>nel<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>process<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>prod<span class=\"_ _3\"></span>uttivo <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ono iscritti<span class=\"_ _0\"></span> in <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ilanc<span class=\"_ _3\"></span>io <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _1\"></span>d\u2019acqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>produzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne,<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>relat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo <span class=\"_ _6\"></span>fon<span class=\"_ _0\"></span>do <span class=\"_ _1\"></span>ammortame<span class=\"_ _3\"></span>nto ed<span class=\"ls0\"> <span class=\"_\"> </span>event<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>i <span class=\"_\"> </span>per<span class=\"_ _3\"></span>dite <span class=\"_\"> </span>di<span class=\"_ _3\"></span> <span class=\"_\"> </span>valore, <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _2\"> </span>ecce<span class=\"_ _0\"></span>zione<span class=\"_ _3\"></span> <span class=\"_\"> </span>dei <span class=\"_\"> </span>te<span class=\"_ _3\"></span>rren<span class=\"_ _1\"></span>i, <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>qual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>non <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ggett<span class=\"_ _0\"></span>i <span class=\"_\"> </span>a<span class=\"_ _3\"></span>d </span>ammortam<span class=\"_ _0\"></span>ento.<span class=\"_ _3\"></span> Il <span class=\"_ _3\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>include <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>utte <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> spes<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>direttame<span class=\"_ _3\"></span>nte <span class=\"_ _3\"></span>attrib<span class=\"_ _0\"></span>uibili <span class=\"_ _3\"></span>all\u2019ac<span class=\"_ _3\"></span>quisto, <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>s\u2019identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>can<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle sostenute<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r porta<span class=\"_ _0\"></span>re il bene<span class=\"_ _3\"></span> nel luog<span class=\"_ _0\"></span>o e ne<span class=\"_ _0\"></span>lle con<span class=\"_ _0\"></span>dizioni nece<span class=\"_ _0\"></span>ssa<span class=\"_ _0\"></span>rie al s<span class=\"_ _0\"></span>uo funzi<span class=\"_ _3\"></span>onamento. L\u2019ammo<span class=\"_ _0\"></span>rtame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to d<span class=\"ff3\">e<span class=\"_ _0\"></span>i fabb<span class=\"_ _0\"></span>ricat<span class=\"_ _0\"></span>i e deg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i alt<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i cesp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i generici<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>\u00e8 c<span class=\"_ _3\"></span>alcolato att<span class=\"_ _3\"></span>raver<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o il meto<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o </span>lineare,<span class=\"_ _0\"></span> in mo<span class=\"_ _0\"></span>do da <span class=\"_ _0\"></span>distribu<span class=\"_ _0\"></span>ire il <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>le re<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>duo su<span class=\"_ _3\"></span>lla vita ec<span class=\"_ _0\"></span>onom<span class=\"_ _0\"></span>ica uti<span class=\"_ _0\"></span>le stimata. Le <span class=\"_ _23\"> </span>aliquote <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>\u2019am<span class=\"_ _0\"></span>mortame<span class=\"_ _3\"></span>nto <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icate <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>ciasc<span class=\"_ _3\"></span>una <span class=\"_ _25\"> </span>categ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ni <span class=\"_ _25\"> </span>sono <span class=\"_ _23\"> </span>indicate <span class=\"_ _23\"> </span>ne<span class=\"_ _6\"></span><span class=\"ff3 ls17\">l </span>prospett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> segue<span class=\"_ _3\"></span>nte: Vita utile in<span class=\"_ _1\"></span> anni<span class=\"_ _1\"></span> Categoria<span class=\"_ _1\"></span>  Stabilimenti <span class=\"_ _1\"></span>Bairo e<span class=\"_ _1\"></span>  Altri Stabilim<span class=\"_ _1\"></span>enti<span class=\"_ _1\"></span> San Giorgio<span class=\"_ _1\"></span> Terreni <span class=\"_ _1\"></span> Indefinita<span class=\"_ _1\"></span> Indefinita<span class=\"_ _1\"></span> Fabb<span class=\"_ _1\"></span>ricati   50<span class=\"ls0\"> </span>33<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Ma<span class=\"_ _1\"></span>cch<span class=\"_ _0\"></span>inari<span class=\"_ _1\"></span>  20<span class=\"ls0\"> </span>5/10 Impianti  20<span class=\"ls0\"> </span>10<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Arredi e attr<span class=\"_ _1\"></span>ezzature<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> 10<span class=\"ls0\"> </span>8 Attrezzature in<span class=\"_ _1\"></span>formatic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> - 5 Altre, inclusi i v<span class=\"_ _1\"></span>eico<span class=\"_ _1\"></span>li  - 5 I <span class=\"_\"> </span>t<span class=\"_ _0\"></span>erreni <span class=\"_ _2\"> </span>son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ontabilizzati<span class=\"_ _3\"></span> <span class=\"_\"> </span>separ<span class=\"_ _0\"></span>atame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>non <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _2\"> </span>amm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzati, <span class=\"_ _2\"> </span>be<span class=\"_ _3\"></span>ns\u00ec <span class=\"_\"> </span>sott<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>posti<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>a impairment <span class=\"_ _3\"></span>test s<span class=\"_ _3\"></span>e emergo<span class=\"_ _3\"></span>no deg<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>indicator<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e e<span class=\"_ _0\"></span>videnzia<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>un valore <span class=\"_ _3\"></span>contabile s<span class=\"_ _3\"></span>uperio<span class=\"_ _0\"></span>re al <span class=\"fff\">valore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>rec<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pera<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile. I<span class=\"_ _0\"></span> costi<span class=\"_ _0\"></span> sost<span class=\"_ _0\"></span>enuti d<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span> l\u2019acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>isto <span class=\"_ _0\"></span>dell\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> sono <span class=\"_ _0\"></span>capit<span class=\"_ _0\"></span>alizzat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, sol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span> </span>\u00e8 <span class=\"_ _1\"></span>probab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>che <span class=\"_ _1\"></span>potra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>gener<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>economici <span class=\"_ _1\"></span>futur<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>loro <span class=\"_ _1\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _1\"></span>essere<span class=\"_ _3\"></span> determi<span class=\"_ _0\"></span>nato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in m<span class=\"_ _3\"></span>odo <span class=\"_ _3\"></span>atte<span class=\"_ _3\"></span>ndibile. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>pl<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>sva<span class=\"_ _0\"></span>lenze <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>le <span class=\"_ _3\"></span>minusvale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cessi<span class=\"_ _3\"></span>one, <span class=\"_ _3\"></span>determ<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> confronta<span class=\"_ _3\"></span>ndo il <span class=\"_ _0\"></span>valore c<span class=\"_ _3\"></span>ontabile<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> immob<span class=\"_ _0\"></span>ilizzazion<span class=\"_ _0\"></span>i mater<span class=\"_ _3\"></span>iali con<span class=\"_ _0\"></span> il lor<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ezz<span class=\"_ _0\"></span>o di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vend<span class=\"_ _0\"></span>ita, sono <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itte<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _22\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>Ne<span class=\"_ _3\"></span>l <span class=\"_ _22\"> </span>pr<span class=\"_ _1\"></span>ese<span class=\"_ _3\"></span>nte <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>arag<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>afo,<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>n<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>note<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>su<span class=\"_ _1\"></span>cces<span class=\"_ _0\"></span>sive<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>lle precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti, <span class=\"_ _22\"> </span>il <span class=\"_\"> </span>te<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>airme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _22\"> </span>indica <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>\u2019adeg<span class=\"_ _3\"></span>ua<span class=\"_ _6\"></span><span class=\"ff3\">me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>ontabile <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> </span>recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>le. Contrib<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ti pu<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>blici I <span class=\"_ _23\"> </span>co<span class=\"_ _1\"></span>ntri<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>uti <span class=\"_ _23\"> </span>pubblici <span class=\"_ _23\"> </span>sono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>bilanci<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>value <span class=\"_ _23\"> </span>solamente <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>vi <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>la <span class=\"_ _23\"> </span>ragione<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> certezza<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>loro <span class=\"_ _5\"></span>concessio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>se <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>ha <span class=\"_ _24\"></span>sod<span class=\"_ _3\"></span>disfatto <span class=\"_ _24\"></span>t<span class=\"_ _0\"></span>utti <span class=\"_ _5\"></span>i <span class=\"_ _24\"></span>requ<span class=\"_ _0\"></span>isiti <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>otten<span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>rli. <span class=\"_ _24\"></span>I<span class=\"_ _0\"></span> ricavi <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>contri<span class=\"_ _0\"></span>buti <span class=\"_ _25\"> </span>pubblici <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>iscritt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>economic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>proporzi<span class=\"_ _0\"></span>onalmente<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>ai <span class=\"_ _22\"> </span>cost<span class=\"_ _3\"></span>i sostenut<span class=\"_ _0\"></span>i. <span class=\"_ _25\"> </span>I <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>ontributi<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>ubbl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>l\u2019acquist<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Im<span class=\"_ _3\"></span>mo<span class=\"_ _1\"></span>bili<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>impiant<span class=\"_ _0\"></span>i <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>macc<span class=\"_ _3\"></span>hinari, <span class=\"_ _25\"> </span>sec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndo quanto <span class=\"_ _0\"></span>previsto da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> parag<span class=\"_ _3\"></span>ra<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> n. 17 del<span class=\"_ _0\"></span>lo IAS 20 <span class=\"_ _1\"></span><span class=\"fff\">\u2013</span> <span class=\"ff4\">Cont<span class=\"_ _0\"></span>abilizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione de<span class=\"_ _0\"></span>i contrib<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ti pub<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>lic<span class=\"_ _0\"></span>i e </span>informativ<span class=\"_ _3\"></span>a su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019assiste<span class=\"_ _3\"></span>nza <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ub<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>lic<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span><span class=\"ff3\">, <span class=\"_ _0\"></span>sono <span class=\"_ _3\"></span>iscritti<span class=\"_ _0\"></span> tr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i risc<span class=\"_ _3\"></span>onti p<span class=\"_ _0\"></span>assivi e<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no ad<span class=\"_ _3\"></span>debitati<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co in<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>prop<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rzi<span class=\"_ _0\"></span>one al<span class=\"_ _0\"></span>l\u2019ammo<span class=\"_ _0\"></span>rtament<span class=\"_ _0\"></span>o de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> beni <span class=\"_ _0\"></span>per i qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li s<span class=\"_ _0\"></span>ono stat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>oncess<span class=\"_ _0\"></span>i.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Leasing<span class=\"_ _3\"></span> All'inizi<span class=\"_ _0\"></span>o del c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o il Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> valuta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o \u00e8, o c<span class=\"_ _0\"></span>ontie<span class=\"_ _0\"></span>ne, un le<span class=\"_ _3\"></span>asing. Il co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>atto \u00e8,<span class=\"_ _0\"></span> o <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tiene,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>un <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>ing <span class=\"_ _25\"> </span>se, <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>cambio <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rris<span class=\"_ _0\"></span>pettivo,<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>trasfe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>isce<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>diritto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _0\"></span>are l'utilizzo<span class=\"_ _0\"></span> di un'att<span class=\"_ _0\"></span>ivit\u00e0<span class=\"_ _0\"></span> identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>a per u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span>iodo di<span class=\"_ _0\"></span> tempo.  Modell<span class=\"_ _0\"></span>o conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile per<span class=\"_ _3\"></span> il locata<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io Il <span class=\"_ _5\"></span>Gruppo<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>ai <span class=\"_ _24\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pio <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>le <span class=\"_ _5\"></span>IFRS <span class=\"_ _24\"></span>16<span class=\"_ _3\"></span>, <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>veste <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>locata<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>ico<span class=\"_ _0\"></span>nosce <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>attivit\u00e0 correlate <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>diritto <span class=\"_ _6\"></span>d\u2019uso <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>beni <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>da<span class=\"_ _3\"></span>ta <span class=\"_ _24\"></span>di <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nizio <span class=\"_ _5\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>(cio\u00e8 <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a data <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cui <span class=\"_ _5\"></span>l\u2019atti<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _24\"></span>sottost<span class=\"_ _0\"></span>ante <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>disponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>\u2019uso).<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Le <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>diritto <span class=\"_ _24\"></span>d\u2019us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>sono<span class=\"_ _3\"></span> misurate <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>costo, <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>netto <span class=\"_ _25\"> </span>degli <span class=\"_ _22\"> </span>amm<span class=\"_ _0\"></span>ortament<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>accu<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>ulati <span class=\"_ _22\"> </span>e <span class=\"_ _22\"> </span>delle <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>v<span class=\"_ _1\"></span>alore,<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>e rettificat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> qualsiasi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>rim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>suraz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>delle pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3\"></span>di leasing. I<span class=\"_ _3\"></span>l cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> delle<span class=\"_ _3\"></span> a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>\u00e0 pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> i<span class=\"_ _0\"></span>l diritto<span class=\"_ _3\"></span> d\u2019uso <span class=\"_ _3\"></span>comp<span class=\"_ _0\"></span>rende <span class=\"_ _3\"></span>l\u2019amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>are <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle p<span class=\"_ _3\"></span>assivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 d<span class=\"_ _0\"></span>i le<span class=\"_ _3\"></span>asing <span class=\"_ _3\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vate, i<span class=\"_ _3\"></span> costi<span class=\"_ _3\"></span> diret<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>iniziali<span class=\"_ _3\"></span> soste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span> e i pagame<span class=\"_ _0\"></span>nti di<span class=\"_ _0\"></span> leasing eff<span class=\"_ _0\"></span>ettu<span class=\"_ _0\"></span>ati al<span class=\"_ _0\"></span>la data di<span class=\"_ _0\"></span> decor<span class=\"_ _0\"></span>renza o p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>im<span class=\"_ _0\"></span>a dell\u2019in<span class=\"_ _0\"></span>izio, a<span class=\"_ _0\"></span>l netto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tutti<span class=\"_ _3\"></span> gli e<span class=\"_ _0\"></span>ventual<span class=\"_ _0\"></span>i incentiv<span class=\"_ _0\"></span>i ricevut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>.  Le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span><span class=\"fff\">tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _3\"></span> pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>diritto<span class=\"_ _3\"></span> d\u2019<span class=\"_ _0\"></span>uso s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ortizzate<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>costant<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _3\"></span>data<span class=\"_ _3\"></span> di<span class=\"_ _0\"></span> dec<span class=\"_ _3\"></span>orrenza <span class=\"_ _3\"></span>alla<span class=\"_ _3\"></span> </span>fine <span class=\"_ _0\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _3\"></span>dell\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>consiste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>nel d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ritto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>o, se <span class=\"_ _3\"></span>anteriore<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>al term<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>della<span class=\"_ _3\"></span> durata <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sing.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Se <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>leasi<span class=\"_ _0\"></span>ng <span class=\"_ _6\"></span>trasfe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>isce <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>propriet\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"fff\">del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>sottosta<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>al </span>termine <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _3\"></span>leasing<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>dell\u2019att<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onsistente<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>diritt<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>rif<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ette<span class=\"_ _0\"></span> il <span class=\"_\"> </span>fatto <span class=\"_\"> </span>che <span class=\"_\"> </span>i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>locatar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_\"> </span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ter\u00e0 <span class=\"_ _2\"> </span>l\u2019opzione<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>di <span class=\"_\"> </span>acqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sto, <span class=\"_ _2\"> </span>il <span class=\"_\"> </span>Gruppo <span class=\"_\"> </span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izza <span class=\"_\"> </span>l\u2019att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _3\"></span> consistente<span class=\"_ _0\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> di<span class=\"fff\">ritto <span class=\"_ _0\"></span>d\u2019us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>lla data <span class=\"_ _3\"></span>di decorre<span class=\"_ _3\"></span>nza <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>ino alla fine <span class=\"_ _3\"></span>della vita<span class=\"_ _0\"></span> utile <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell\u2019att<span class=\"_ _3\"></span>ivit\u00e0 </span>sottosta<span class=\"_ _0\"></span>nte. Per <span class=\"_ _6\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>concerne<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>are<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>legat<span class=\"_ _3\"></span>e <span class=\"_ _5\"></span>ai <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng, <span class=\"_ _6\"></span>coerentem<span class=\"_ _3\"></span>ente <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>quanto stabilito<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>IFRS<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>16, <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>veste <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>locatari<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>rileva <span class=\"_\"> </span>s<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>paratam<span class=\"_ _0\"></span>ente <span class=\"_ _25\"> </span>tra <span class=\"_ _25\"> </span>le passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>anche <span class=\"_ _1d\"></span>le <span class=\"_ _3\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sing<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>mis<span class=\"_ _0\"></span>urandole<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagament<span class=\"_ _3\"></span>i dovuti <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>leasing <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ancor<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>versati <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>decorre<span class=\"_ _3\"></span>nza <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>contratto.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>I <span class=\"_ _1\"></span>pagame<span class=\"_ _3\"></span>nti dovuti <span class=\"_ _25\"> </span>inclu<span class=\"_ _0\"></span>dono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>pagame<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>fi<span class=\"_ _1\"></span>ssi<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>(compresi<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>pagament<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ssi <span class=\"_ _25\"> </span>nella <span class=\"_ _25\"> </span>sostan<span class=\"_ _3\"></span>za<span class=\"_ _1\"></span>) <span class=\"_ _23\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>netto <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> eventua<span class=\"_ _0\"></span>li incenti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> al leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng d<span class=\"_ _0\"></span>a ricevere,<span class=\"_ _0\"></span> i pagam<span class=\"_ _3\"></span>enti<span class=\"_ _1\"></span> var<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ab<span class=\"_ _0\"></span>ili <span class=\"_ _1\"></span>di <span class=\"_ _0\"></span>leasing<span class=\"_ _0\"></span> che dipen<span class=\"_ _0\"></span>dono da<span class=\"_ _3\"></span> un indice <span class=\"_ _3\"></span>o un tasso<span class=\"_ _0\"></span>, e gli imp<span class=\"_ _3\"></span>orti che si pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>de d<span class=\"_ _3\"></span>ovranno essere <span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a tito<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o di g<span class=\"_ _0\"></span>aranz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e del <span class=\"_ _4\"> </span>valore <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>iduo. <span class=\"_ _4\"> </span>I <span class=\"_ _28\"> </span>pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>leasing<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>includon<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>an<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>prezzo <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _4\"> </span>di un\u2019opz<span class=\"_ _0\"></span>ione <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _24\"></span>se <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>ragio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>evo<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>erti<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>tale <span class=\"_ _5\"></span>opz<span class=\"_ _0\"></span>ione <span class=\"_ _5\"></span>sar<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _5\"></span>esercitata <span class=\"_ _6\"></span>dal Grupp<span class=\"_ _0\"></span>o. Leasing<span class=\"_ _0\"></span> a breve<span class=\"_ _0\"></span> term<span class=\"_ _0\"></span>ine e leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _0\"></span> di attiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 d<span class=\"_ _0\"></span>i mode<span class=\"_ _0\"></span>sto val<span class=\"_ _0\"></span>ore Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>rile<span class=\"_ _1\"></span>vare <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>til<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passivit\u00e0 d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>asing<span class=\"_ _3\"></span> relative <span class=\"_ _0\"></span>ad attivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dest<span class=\"_ _3\"></span>o v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re e ai le<span class=\"_ _0\"></span>asing a breve te<span class=\"_ _3\"></span>rmine, com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rese <span class=\"_ _0\"></span>le attrezzat<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>re informatic<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _6\"></span>rileva <span class=\"_ _6\"></span>i <span class=\"_ _5\"></span>relativi <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>dovuti <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>leasing <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>un<span class=\"_ _6\"></span> criterio <span class=\"_ _0\"></span>a quote<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cost<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>i lungo <span class=\"_ _0\"></span>la durat<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>l leasi<span class=\"_ _3\"></span>ng.<span class=\"_ _1\"></span> Modell<span class=\"_ _0\"></span>o conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile per<span class=\"_ _3\"></span> il locato<span class=\"_ _0\"></span>re Quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>agisce<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>qualit\u00e0 <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>locatore, <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>determina<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>alla <span class=\"_ _23\"> </span>data <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>nizio <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>ciasc<span class=\"_ _3\"></span>un leasing<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>se <span class=\"_ _22\"> </span>si <span class=\"_ _2\"> </span>t<span class=\"_ _0\"></span>ratta <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>un <span class=\"_ _2\"> </span>leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _22\"> </span>finanzi<span class=\"_ _0\"></span>ario <span class=\"_ _22\"> </span>oppure <span class=\"_ _22\"> </span>operat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo. <span class=\"_ _2\"> </span>I<span class=\"_ _3\"></span> <span class=\"_\"> </span>le<span class=\"_ _3\"></span>asing <span class=\"_ _22\"> </span>i<span class=\"_ _6\"></span>n <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ui <span class=\"_ _2\"> </span>il <span class=\"_ _22\"> </span>Gruppo<span class=\"_ _3\"></span> trasfer<span class=\"_ _0\"></span>isce <span class=\"_ _4\"> </span>so<span class=\"_ _1\"></span>sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lme<span class=\"_ _0\"></span>nte <span class=\"_ _4\"> </span>tutti <span class=\"_ _28\"> </span>i <span class=\"_ _4\"> </span>rischi <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>i <span class=\"_ _28\"> </span>ben<span class=\"_ _0\"></span>efici <span class=\"_ _28\"> </span>co<span class=\"_ _0\"></span>nness<span class=\"_ _0\"></span>i <span class=\"_ _28\"> </span>alla <span class=\"_ _4\"> </span>propriet\u00e0 <span class=\"_ _30\"> </span>d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span><span class=\"fff\">\u2019</span>attivit\u00e0<span class=\"_ _0\"></span> sottosta<span class=\"_ _0\"></span>nte son<span class=\"_ _0\"></span>o classific<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti come <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng finan<span class=\"_ _0\"></span>ziari; in c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>so co<span class=\"_ _0\"></span>ntrario, son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ati come<span class=\"_ _3\"></span> leasing<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>operat<span class=\"_ _0\"></span>ivi. <span class=\"_ _22\"> </span>Pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>effett<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>are <span class=\"_ _25\"> </span>tale<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ion<span class=\"_ _6\"></span>e, <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>cons<span class=\"_ _0\"></span>idera <span class=\"_ _25\"> </span>gli <span class=\"_ _25\"> </span>indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>forniti dall<span class=\"fff\">\u2019</span>IFRS<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>16.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Se<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o contiene<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>compo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>leasing e non leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _0\"></span>uppo ripart<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sce il<span class=\"_ _0\"></span> corrispett<span class=\"_ _3\"></span>ivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>applicand<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span><span class=\"fff\">\u2019</span>IFRS <span class=\"_ _6\"></span>15. <span class=\"_ _6\"></span>Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tabi<span class=\"_ _0\"></span>lizza<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>avi <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>locazione<span class=\"_ _3\"></span> deriva<span class=\"_ _0\"></span>nti <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>leasin<span class=\"_ _1\"></span>g <span class=\"_ _6\"></span>operati<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>modo <span class=\"_ _5\"></span>siste<span class=\"_ _3\"></span>mati<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>lungo <span class=\"_ _6\"></span>la <span class=\"_ _24\"></span>durata <span class=\"_ _6\"></span>del <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e <span class=\"_ _6\"></span>li <span class=\"_ _24\"></span>rileva<span class=\"_ _3\"></span> come <span class=\"fff\">\u201c</span>A<span class=\"_ _0\"></span>ltri rica<span class=\"_ _0\"></span>vi e pro<span class=\"_ _0\"></span>venti<span class=\"fff\">\u201d</span>.<span class=\"_ _3\"></span> Attivit\u00e0 i<span class=\"_ _3\"></span>mmateriali Un\u2019att<span class=\"_ _0\"></span>ivit\u00e0 immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>le viene rilevat<span class=\"_ _0\"></span>a contab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nte nell\u2019att<span class=\"_ _0\"></span>ivo dello<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>stato patrimo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>iale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>olo se <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>labi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>ed <span class=\"_ _6\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>preved<span class=\"_ _0\"></span>ibile <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>gener<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>benef<span class=\"_ _0\"></span>ici <span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>nomici <span class=\"_ _1\"></span>fut<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il suo cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>u\u00f2 essere <span class=\"_ _3\"></span>determinato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> attend<span class=\"_ _3\"></span>ibile. Le atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 immater<span class=\"_ _3\"></span>iali a vita utile <span class=\"_ _0\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta sono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ate al costo <span class=\"_ _0\"></span>di acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>isto, d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> prod<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zione <span class=\"_ _3\"></span>o al <span class=\"_ _22\"> </span>valor<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>di <span class=\"_ _22\"> </span>perizia <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _22\"> </span>netto <span class=\"_ _22\"> </span>degli<span class=\"_ _3\"></span> <span class=\"_\"> </span>amm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>e <span class=\"_ _22\"> </span>delle <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite<span class=\"_ _3\"></span> <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>valore<span class=\"_ _3\"></span> <span class=\"_\"> </span>acc<span class=\"_ _3\"></span>umulate.<span class=\"_ _3\"></span> L\u2019ammo<span class=\"_ _0\"></span>rtame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>parametr<span class=\"_ _3\"></span>ato <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>riodo <span class=\"_ _25\"> </span>dell<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>loro <span class=\"_ _25\"> </span>prevista <span class=\"_ _23\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>inizia <span class=\"_ _25\"> </span>qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ndo<span class=\"_ _0\"></span> l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _22\"> </span>disp<span class=\"_ _0\"></span>onib<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>all\u2019uso. <span class=\"_ _25\"> </span>L<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>iene <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>esam<span class=\"_ _3\"></span>inata <span class=\"_ _25\"> </span>con <span class=\"_ _23\"> </span>periodicit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ann<span class=\"_ _1\"></span><span class=\"ff3\">uale <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span>d </span>eventua<span class=\"_ _0\"></span>li camb<span class=\"_ _3\"></span>iamenti s<span class=\"_ _0\"></span>ono app<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtati<span class=\"_ _0\"></span> con a<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>pl<span class=\"_ _0\"></span>icaz<span class=\"_ _0\"></span>ione prospett<span class=\"_ _3\"></span>ica. Le attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ateriali con<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vita utile indef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nita<span class=\"_ _0\"></span> non sono amm<span class=\"_ _0\"></span>ortizzate<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>ma<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono sottop<span class=\"_ _0\"></span>oste<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a verifica<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>annu<span class=\"_ _0\"></span>ale, <span class=\"_ _24\"></span>o <span class=\"_ _23\"> </span>pi\u00f9 <span class=\"_ _24\"></span>fr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>quentemente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>se <span class=\"_ _24\"></span>necessario, <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>recu<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>abilit\u00e0 <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _23\"> </span>iscr<span class=\"_ _1\"></span>itto<span class=\"_ _0\"></span> (impairme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t test<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in ass<span class=\"_ _3\"></span>en<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri d<span class=\"_ _3\"></span>i perdit<span class=\"_ _0\"></span>a di <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore. <span class=\"_ _3\"></span>Tale verif<span class=\"_ _0\"></span>ica \u00e8<span class=\"_ _0\"></span> condotta<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>unit\u00e0 <span class=\"_ _5\"></span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>eratr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ce <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>fluss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>assa <span class=\"_ _6\"></span>(<span class=\"_ _1\"></span><span class=\"ff4\">cash <span class=\"_ _5\"></span>ge<span class=\"_ _0\"></span>nerating<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>uni<span class=\"_ _1\"></span>t<span class=\"ff3\">)<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>qu<span class=\"_ _0\"></span>ale <span class=\"_ _5\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ata </span></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 imm<span class=\"_ _0\"></span>ateria<span class=\"_ _0\"></span>le stessa.<span class=\"ff3\"> </span>Attivit\u00e0 <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mmater<span class=\"_ _3\"></span>iali a vita uti<span class=\"_ _0\"></span>le definit<span class=\"_ _3\"></span>a (a) Softw<span class=\"_ _0\"></span>are e <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icenze Le <span class=\"_ _1d\"></span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze <span class=\"_ _1d\"></span>software <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>altre <span class=\"_ _1d\"></span>licenze <span class=\"_ _1d\"></span>assim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>labi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>cap<span class=\"_ _0\"></span>italizzate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ostenuto<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>inc<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>usi<span class=\"_ _0\"></span>vo della <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oro mes<span class=\"_ _0\"></span>sa <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>so;<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>esse<span class=\"_ _0\"></span> son<span class=\"_ _0\"></span>o amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izzate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> base<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ile stimata,<span class=\"_ _3\"></span> da 3 a<span class=\"_ _3\"></span> 5 anni.<span class=\"_ _0\"></span> I costi asso<span class=\"_ _0\"></span>cia<span class=\"fff\">ti al m<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dei p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ogramm<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>twa<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> son<span class=\"_ _0\"></span>o conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>izio </span>e <span class=\"_ _3\"></span>quindi <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>mput<span class=\"_ _3\"></span>ati<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mico <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>compet<span class=\"_ _3\"></span>enza. <span class=\"_ _3\"></span>I <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3\"></span>sosten<span class=\"_ _0\"></span>uti <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>oduzione <span class=\"_ _1d\"></span>del software <span class=\"_ _1\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>olla<span class=\"_ _0\"></span>bile <span class=\"_ _6\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>tali <span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>produrre <span class=\"_ _1\"></span>con <span class=\"_ _6\"></span>ele<span class=\"_ _0\"></span>vata <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>babilit<span class=\"_ _3\"></span>\u00e0 dei <span class=\"_ _23\"> </span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ici <span class=\"_ _25\"> </span>futuri<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>maggiori <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _24\"></span>sostenuti, <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>ve <span class=\"_ _23\"> </span>present<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>sono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itti <span class=\"_ _23\"> </span>tra <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"> </span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>li <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>ammortiz<span class=\"_ _0\"></span>zati <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>base<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _28\"> </span>loro<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>utile <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>eccede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue i tre <span class=\"_ _3\"></span>anni. (b) Cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di r<span class=\"_ _0\"></span>icerca e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo I <span class=\"_ _24\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>r<span class=\"_ _1\"></span>icerc<span class=\"_ _3\"></span>a, <span class=\"_ _23\"> </span>cos\u00ec <span class=\"_ _24\"></span>come <span class=\"_ _5\"></span>definiti <span class=\"_ _24\"></span>dallo <span class=\"_ _24\"></span>IAS <span class=\"_ _24\"></span>38 <span class=\"_ _23\"> </span>- <span class=\"_ _24\"></span>Attivit\u00e0 <span class=\"_ _5\"></span>immateri<span class=\"_ _0\"></span>ali<span class=\"ff3\">, <span class=\"_ _23\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>scr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tti <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>conto </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>izio in cui<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono soste<span class=\"_ _3\"></span>nuti. <span class=\"ff3\"> </span>I <span class=\"_ _1\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sviluppo <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>izzati <span class=\"_ _1\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>iliz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>immate<span class=\"_ _0\"></span>rial<span class=\"_ _0\"></span>i, <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>mis<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>rabili<span class=\"_ _3\"></span> in <span class=\"_ _2\"> </span>mo<span class=\"_ _0\"></span>do <span class=\"_ _22\"> </span>attendibile <span class=\"_ _22\"> </span>e <span class=\"_ _2\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_\"> </span>pro<span class=\"_ _0\"></span>babi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>il <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>rogett<span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>quale <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _22\"> </span>abbia <span class=\"_ _22\"> </span>delle comprov<span class=\"_ _0\"></span>ate <span class=\"_ _25\"> </span>possib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _25\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>success<span class=\"_ _0\"></span>o, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>fattibilit\u00e0 <span class=\"_ _25\"> </span>t<span class=\"_ _6\"></span>ec<span class=\"_ _0\"></span>nica, <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>capacit<span class=\"_ _0\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>per <span class=\"_ _5\"></span>svilupparl<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e <span class=\"_ _23\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _24\"></span>penetra<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>commerciale.<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>I <span class=\"_ _24\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>sviluppo <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>aven<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i queste <span class=\"_ _6\"></span>car<span class=\"_ _0\"></span>atter<span class=\"_ _0\"></span>istiche <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>alla <span class=\"_ _5\"></span>st<span class=\"_ _3\"></span>regua <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>ricer<span class=\"_ _3\"></span>ca. <span class=\"_ _5\"></span>I <span class=\"_ _6\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iluppo imputat<span class=\"_ _3\"></span>i a <span class=\"_ _3\"></span>conto<span class=\"_ _0\"></span> ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o in<span class=\"_ _3\"></span> esercizi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _0\"></span>denti<span class=\"_ _3\"></span> non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>mai <span class=\"_ _3\"></span>oggetto<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>capitalizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>poste<span class=\"_ _0\"></span>rior<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>neanche <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>negli <span class=\"_ _6\"></span>esercizi <span class=\"_ _6\"></span>succe<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>manifesta<span class=\"_ _3\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>requisit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>necess<span class=\"_ _0\"></span>ari <span class=\"_ _6\"></span>alla <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>o capital<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ione. I <span class=\"_ _1\"></span>costi di <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo sono a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ortizz<span class=\"_ _0\"></span>ati d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a data di <span class=\"_ _1\"></span>comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ializzaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one del prodotto<span class=\"_ _0\"></span>, con riferime<span class=\"_ _0\"></span>nto al per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>odo in c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i si stima <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e prod<span class=\"_ _3\"></span>ur<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no dei <span class=\"_ _0\"></span>benefici ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>omici, in <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>gn<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>aso <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span> <span class=\"_\"> </span>su<span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>ore <span class=\"_ _2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>5<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>anni.<span class=\"_ _3\"></span> <span class=\"_\"> </span>Ess<span class=\"_ _3\"></span>i <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ottop<span class=\"_ _0\"></span>osti <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rment<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>test<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _22\"> </span>presenza<span class=\"_ _3\"></span> d\u2019indic<span class=\"_ _0\"></span>ator<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>facci<span class=\"_ _0\"></span>ano <span class=\"_ _27\"> </span>presuppo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>re <span class=\"_ _27\"> </span>che <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>l<span class=\"_ _0\"></span>oro <span class=\"_ _27\"> </span>valore <span class=\"_ _27\"> </span>contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>ecce<span class=\"_ _3\"></span>da <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ore<span class=\"_ _3\"></span> recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bile.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span><span class=\"fff\">Il <span class=\"_ _24\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>volge <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>svilupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>terzi, <span class=\"_ _5\"></span>sia <span class=\"_ _5\"></span>nel<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>i </span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>stile, <span class=\"_ _5\"></span>ingegneria <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>vetture,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sia <span class=\"_ _5\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>ambit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>so<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _5\"></span>di design <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>geg<span class=\"_ _3\"></span>neria.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>L\u2019attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>svilup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o l<span class=\"_ _1\"></span>egat<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contratti di <span class=\"_ _6\"></span>stile<span class=\"ff3\"> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>ingegne<span class=\"_ _3\"></span>ria o<span class=\"_ _1\"></span>ggett<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di </span>vendita <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>terz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>identific<span class=\"_ _0\"></span>ata <span class=\"_ _6\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>costo <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _1\"></span>dell\u2019IFRS <span class=\"_ _1\"></span>15, <span class=\"_ _1\"></span>pertanto<span class=\"_ _3\"></span> non d\u00e0 <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rigine <span class=\"_ _3\"></span>ad alcuna <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 imm<span class=\"_ _3\"></span>ateriale cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>talizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta.  (c) Altre <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 im<span class=\"_ _0\"></span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali Le <span class=\"_ _23\"> </span>altre <span class=\"_ _23\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>mmate<span class=\"_ _3\"></span>riali <span class=\"_ _23\"> </span>acquist<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _23\"> </span>separatame<span class=\"_ _0\"></span>nte <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>capit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizzate<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>costo; <span class=\"_ _24\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle acqu<span class=\"_ _0\"></span>isite <span class=\"_ _25\"> </span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>erso <span class=\"_ _23\"> </span>delle <span class=\"_ _25\"> </span>aggregaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>d\u2019impres<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>invece<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzate<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>al <span class=\"_ _25\"> </span>fair <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>alue determi<span class=\"_ _0\"></span>nato <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>d\u2019ac<span class=\"_ _0\"></span>quisizio<span class=\"_ _0\"></span>ne. <span class=\"_ _1d\"></span>La <span class=\"_ _1d\"></span>vita <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _1d\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _1d\"></span>altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _3\"></span>riesam<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nata<span class=\"_ _3\"></span> con cadenza almeno annuale: ev<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cam<span class=\"_ _3\"></span>biame<span class=\"_ _0\"></span>nti, <span class=\"_ _1\"></span>laddo<span class=\"_ _0\"></span>ve possibili, <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no apportat<span class=\"_ _0\"></span>i i<span class=\"_ _1\"></span>n modo <span class=\"_ _23\"> </span>prospettic<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>ai <span class=\"_ _25\"> </span>sensi <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>paragr<span class=\"_ _3\"></span>afi <span class=\"_ _25\"> </span>dal <span class=\"_ _23\"> </span>n. <span class=\"_ _25\"> </span>32<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>38 <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>llo <span class=\"_ _25\"> </span>IAS <span class=\"_ _25\"> </span>8 <span class=\"_ _22\"> </span>- <span class=\"_ _25\"> </span><span class=\"ff4\">Princi<span class=\"_ _3\"></span>pi <span class=\"_ _25\"> </span>contab<span class=\"_ _0\"></span>ili, </span>cambia<span class=\"_ _0\"></span>menti ne<span class=\"_ _3\"></span>lle stime co<span class=\"_ _0\"></span>ntab<span class=\"_ _0\"></span>ili ed e<span class=\"_ _0\"></span>rrori<span class=\"_ _1\"></span><span class=\"ff3\">.<span class=\"_ _3\"></span> </span>Impair<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ent d<span class=\"_ _0\"></span>elle atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 non<span class=\"_ _3\"></span> finanziarie Le <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>ttivi<span class=\"fff\">t\u00e0 <span class=\"_ _22\"> </span>immateri<span class=\"_ _0\"></span>ali <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _22\"> </span>u<span class=\"_ _1\"></span>tile <span class=\"_ _22\"> </span>indefinita,<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>com<span class=\"_ _0\"></span>preso <span class=\"_ _2\"> </span>l\u2019a<span class=\"_ _3\"></span>vvia<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto, <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ottoposte <span class=\"_ _22\"> </span>a </span>impairment<span class=\"_ _3\"></span> tes<span class=\"_ _0\"></span>t c<span class=\"_ _3\"></span>on c<span class=\"_ _3\"></span>ad<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>alme<span class=\"_ _3\"></span>no an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>niqualvolta<span class=\"_ _3\"></span> emerga<span class=\"_ _3\"></span>no <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>una perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i val<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re. <span class=\"_ _0\"></span>Gl<span class=\"_ _0\"></span>i imm<span class=\"_ _0\"></span>obili, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>anti e<span class=\"_ _3\"></span> macc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span> le<span class=\"_ _3\"></span> attivit<span class=\"_ _0\"></span>\u00e0 imm<span class=\"_ _3\"></span>a<span class=\"_ _6\"></span>teriali<span class=\"_ _3\"></span> oggetto d<span class=\"_ _1\"></span>\u2019am<span class=\"_ _0\"></span>mortame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>sotto<span class=\"_ _3\"></span>poste <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>tes<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>d\u2019<span class=\"_ _1\"></span>impa<span class=\"_ _3\"></span>irment <span class=\"_ _6\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lo <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>emerg<span class=\"_ _3\"></span>ono <span class=\"_ _6\"></span>deg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>acc<span class=\"_ _0\"></span>iano <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pporre<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _1d\"></span>valore <span class=\"_ _3\"></span>cont<span class=\"_ _0\"></span>abile <span class=\"_ _1d\"></span>possa <span class=\"_ _3\"></span>ecce<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span> i<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>loro <span class=\"_ _1d\"></span>valore recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>le. Il valo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e rec<span class=\"_ _3\"></span>uperabile \u00e8 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>efi<span class=\"_ _0\"></span>nito c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>e il <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ggi<span class=\"_ _0\"></span>ore tra<span class=\"fff\">, il fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>di un\u2019attiv<span class=\"_ _0\"></span>it\u00e0 </span>o <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>una <span class=\"_ _24\"></span>cash <span class=\"_ _24\"> </span>generat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _5\"></span>unit <span class=\"_ _23\"> </span><span class=\"fff\">dedott<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>i <span class=\"_ _23\"> </span>costi <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>vendita <span class=\"_ _23\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _23\"></span>d\u2019us<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>(\u201cvalue<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>use\u201d), </span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _4\"> </span>attualiz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>and<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>i <span class=\"_ _28\"> </span>flussi <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>cass<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>provenie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>dall\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _4\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>alle previsi<span class=\"_ _0\"></span>oni <span class=\"_ _25\"> </span>della <span class=\"_ _25\"> </span>direzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e, <span class=\"_ _25\"> </span>basate<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>su <span class=\"_ _22\"> </span>assunzioni <span class=\"_ _25\"> </span>ragione<span class=\"_ _3\"></span>voli <span class=\"_ _22\"> </span>e <span class=\"_ _25\"> </span>dimostr<span class=\"_ _0\"></span>abili, <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>resentat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> della <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>iglior <span class=\"_ _1\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _1\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>future<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>onomi<span class=\"_ _3\"></span>che. <span class=\"_ _6\"></span>L\u2019<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>alizzazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne avviene<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> un t<span class=\"_ _0\"></span>asso <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> rif<span class=\"_ _0\"></span>lette <span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>valutazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di me<span class=\"_ _0\"></span>rca<span class=\"_ _3\"></span>to,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> temp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rale<span class=\"_ _0\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>naro e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dei rischi specif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span><span class=\"fff\">ci <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 non riflesse<span class=\"_ _0\"></span> nelle <span class=\"_ _1\"></span>st<span class=\"_ _0\"></span>ime dei <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>uss<span class=\"_ _0\"></span>i di <span class=\"_ _1\"></span>cassa; tale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>s\u2019<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dent<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a per </span>il Gruppo<span class=\"_ _0\"></span> con i<span class=\"_ _0\"></span>l cost<span class=\"_ _0\"></span>o medi<span class=\"_ _0\"></span>o ponder<span class=\"_ _3\"></span>ato del cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ale (\u201cWAC<span class=\"_ _0\"></span>C\u201d).<span class=\"ff3\"> </span>Quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _4\"> </span>contabi<span class=\"_ _0\"></span>le <span class=\"_ _28\"> </span>ec<span class=\"_ _0\"></span>cede <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>recupe<span class=\"_ _3\"></span>rabile <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _4\"> </span>conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>izza <span class=\"_ _4\"> </span>una svalutaz<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>conto <span class=\"_ _25\"> </span>ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>pari <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>t<span class=\"_ _0\"></span>ale <span class=\"_ _23\"> </span>ecce<span class=\"_ _0\"></span>denza. <span class=\"_ _23\"> </span>Se, <span class=\"_ _23\"> </span>success<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>vengono<span class=\"_ _3\"></span> meno i presu<span class=\"_ _0\"></span>ppost<span class=\"_ _0\"></span>i che hanno orig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nato l\u2019<span class=\"_ _0\"></span>impairm<span class=\"_ _3\"></span>ent, il<span class=\"_ _1\"></span> valore c<span class=\"_ _3\"></span>ontabile del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019atti<span class=\"_ _0\"></span>vit\u00e0 o della<span class=\"_ _0\"></span> cash <span class=\"_ _5\"></span>gener<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ting <span class=\"_ _6\"></span>unit<span class=\"ff3\"> <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _6\"></span>ripristinato<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>fino <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>conc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rr<span class=\"_ _0\"></span>enza <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>contabile <span class=\"_ _5\"></span>es<span class=\"_ _0\"></span>istente <span class=\"_ _6\"></span>prima </span>della <span class=\"_ _6\"></span><span class=\"fff\">sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _0\"></span>one, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammortame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>sva<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utaz<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll\u2019avviame<span class=\"_ _3\"></span>nto </span>non \u00e8 m<span class=\"_ _3\"></span>ai re<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ersibile.<span class=\"_ _3\"></span> Le <span class=\"_ _1\"></span><span class=\"ff4\">c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sh<span class=\"_ _0\"></span> gene<span class=\"_ _0\"></span>rating <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nits<span class=\"ff3\"> del<span class=\"_ _3\"></span> Gruppo s<span class=\"_ _3\"></span>ono identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> </span></span>con <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>sua <span class=\"_ _5\"></span>struttu<span class=\"_ _0\"></span>ra <span class=\"_ _5\"></span>organizzat<span class=\"_ _3\"></span>iva <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>suo <span class=\"_ _5\"></span>business<span class=\"_ _3\"></span>, <span class=\"_ _24\"></span>aggreg<span class=\"_ _0\"></span>ando <span class=\"_ _5\"></span>quel<span class=\"_ _0\"></span>le <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"></span>i<span class=\"_ _6\"></span>n <span class=\"_ _24\"></span>g<span class=\"_ _0\"></span>rado <span class=\"_ _5\"></span>di generare<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>lussi d<span class=\"_ _3\"></span>i cassa<span class=\"_ _3\"></span> in<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span>ntra<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a a<span class=\"_ _0\"></span>utonomi<span class=\"_ _3\"></span>, in<span class=\"_ _3\"></span> acco<span class=\"_ _0\"></span>rdo <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>quanto<span class=\"_ _3\"></span> richiesto<span class=\"_ _3\"></span> da<span class=\"_ _0\"></span>llo I<span class=\"_ _3\"></span>AS 3<span class=\"_ _0\"></span>6 - <span class=\"_ _25\"> </span>Riduz<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>durevole <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>valore <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _24\"> </span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0<span class=\"ff3\">, <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>avend<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>come <span class=\"_ _23\"> </span>limite <span class=\"_ _23\"> </span>i <span class=\"_ _25\"> </span>due <span class=\"_ _25\"> </span>setto<span class=\"_ _3\"></span>ri <span class=\"_ _25\"> </span>o<span class=\"_ _1\"></span>gget<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o </span>d\u2019inform<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>a identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>i in base a<span class=\"_ _0\"></span>ll\u2019IFRS 8 <span class=\"ff3\">- <span class=\"ff4\">Settori ope<span class=\"_ _0\"></span>rativi<span class=\"ff3\">: 1) St<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2) Inge<span class=\"_ _0\"></span>gneri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> (si rim<span class=\"_ _0\"></span>anda<span class=\"_ _3\"></span> </span></span></span>alla <span class=\"_ _1\"></span>N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 4). Nell\u2019ef<span class=\"_ _0\"></span>fettua<span class=\"_ _0\"></span>re l\u2019impairme<span class=\"_ _3\"></span>nt <span class=\"_ _1\"></span>test,<span class=\"_ _0\"></span> il <span class=\"_ _1\"></span>riferime<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>valutare<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la recupe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 del valore <span class=\"_ _6\"></span>conta<span class=\"_ _3\"></span>bil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dei <span class=\"_ _5\"></span>com<span class=\"_ _3\"></span>plessi <span class=\"_ _6\"></span>immobiliar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>detenu<span class=\"_ _0\"></span>ti <span class=\"_ _5\"></span>dal<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span><span class=\"ff4\">f<span class=\"_ _0\"></span>air <span class=\"_ _6\"></span>value<span class=\"ff3\">, <span class=\"_ _6\"></span>determ<span class=\"_ _3\"></span>inato </span></span>con <span class=\"_ _5\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _24\"></span>alle <span class=\"_ _5\"></span>valut<span class=\"_ _0\"></span>a<span class=\"fff\">zioni <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>risultant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dagli <span class=\"_ _5\"></span>archiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dell\u2019Agenz<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Territorio,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>ed </span>eventua<span class=\"_ _0\"></span>lmente<span class=\"_ _0\"></span> da per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zie est<span class=\"_ _3\"></span>imative re<span class=\"_ _0\"></span>datte da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>sperti indipen<span class=\"_ _3\"></span>den<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Rimanenz<span class=\"_ _3\"></span>e di magazzin<span class=\"_ _0\"></span>o Le <span class=\"_ _6\"></span>rimanenze<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>magazzi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _6\"></span>iscritte<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>bila<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>minore <span class=\"_ _6\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>di presumi<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile <span class=\"_ _2\"> </span>rea<span class=\"_ _0\"></span>lizzo, <span class=\"_\"> </span>r<span class=\"_ _3\"></span>appresentat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>dal<span class=\"_ _3\"></span> <span class=\"_\"> </span>norma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ore <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>ven<span class=\"_ _0\"></span>dita <span class=\"_ _2\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_\"> </span>cors<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _3\"></span> ordinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a, al nett<span class=\"_ _3\"></span>o delle s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ese <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>aria<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ili di<span class=\"_ _0\"></span> vendit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. Il<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> \u00e8 dete<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>minato<span class=\"_ _0\"></span>, ai sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>IAS<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2 - Rimane<span class=\"_ _0\"></span>nze, <span class=\"_ _28\"> </span>usan<span class=\"_ _3\"></span>do <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>met<span class=\"_ _0\"></span>odo <span class=\"_ _28\"> </span>FIFO <span class=\"_ _4\"> </span>(\u201cfirst-in <span class=\"_ _28\"> </span>first<span class=\"_ _3\"></span>-<span class=\"fff\">out\u201d).<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>Il <span class=\"_ _28\"> </span>costo <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>dotti <span class=\"_ _4\"> </span>finiti <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>dei </span>semilavo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ompren<span class=\"_ _0\"></span>de <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>di <span class=\"_ _5\"></span>progett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione,<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>costo <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>materie <span class=\"_ _5\"></span>prime <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>oro diretto, <span class=\"_ _5\"></span>altri <span class=\"_ _5\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>diretti <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>altri <span class=\"_ _24\"></span>cost<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span><span class=\"fff\">i<span class=\"_ _1\"></span>ndirett<span class=\"_ _3\"></span>i <span class=\"_ _23\"></span>al<span class=\"_ _0\"></span>locabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>all\u2019attivit\u00e0 <span class=\"_ _5\"></span>produtt<span class=\"_ _0\"></span>iva <span class=\"_ _5\"></span>in <span class=\"_ _24\"></span>base <span class=\"_ _24\"></span>ad <span class=\"_ _5\"></span>una </span>normale<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>capac<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>rod<span class=\"_ _0\"></span>uttiva. <span class=\"_ _5\"></span>Tale <span class=\"_ _5\"></span>config<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>raz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>non <span class=\"_ _5\"></span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>lud<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>gli<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>oneri <span class=\"_ _5\"></span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Sono <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>alcolat<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>fondi<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>valutazione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>mate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>li, <span class=\"_ _3\"></span>prodott<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finit<span class=\"_ _0\"></span>i, <span class=\"_ _3\"></span>pezz<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ric<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>altre <span class=\"_ _3\"></span>forn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ture<span class=\"_ _3\"></span> conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>obsolet<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>o a<span class=\"_ _0\"></span> lenta rotazione<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>tenuto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>conto<span class=\"_ _0\"></span> del loro utilizz<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>uturo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttes<span class=\"_ _3\"></span>o e d<span class=\"_ _1\"></span>el l<span class=\"_ _0\"></span>oro valore di <span class=\"_ _1\"></span>realizz<span class=\"_ _0\"></span>o. <span class=\"_ _1\"></span>Il valore di <span class=\"_ _1\"></span>realizzo rapprese<span class=\"_ _0\"></span>nta il <span class=\"_ _1\"></span>prezzo stimato di v<span class=\"_ _1\"></span>end<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta nel <span class=\"_ _1\"></span>corso<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla normale ges<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ne, al nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di tutti i c<span class=\"_ _0\"></span>osti stimat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il c<span class=\"_ _1\"></span>omp<span class=\"_ _0\"></span>letament<span class=\"_ _0\"></span>o del bene<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e de<span class=\"_ _0\"></span>i costi di vendita e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>strib<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zione c<span class=\"_ _3\"></span>he si dovra<span class=\"_ _3\"></span>nno soste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ere<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span><span class=\"ff6\"> </span>Attivit\u00e0 <span class=\"_ _0\"></span>e pa<span class=\"_ _0\"></span>ss<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie Il <span class=\"_ _1\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>inizialmente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>valuta un\u2019attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _6\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>suo <span class=\"_ _6\"></span><span class=\"ff4\">fair <span class=\"_ _1\"></span>value<span class=\"_ _3\"></span> <span class=\"_ _6\"></span><span class=\"ff3\">a <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si a<span class=\"_ _1\"></span>ggi<span class=\"_ _0\"></span>ungon<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>nel<span class=\"_ _0\"></span> </span></span>caso d<span class=\"_ _0\"></span>i attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e non <span class=\"_ _0\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>vate a c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> econ<span class=\"_ _0\"></span>omico, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di<span class=\"_ _0\"></span> transazi<span class=\"_ _0\"></span>one. L'I<span class=\"_ _3\"></span>FR<span class=\"_ _1\"></span>S 9 <span class=\"_ _3\"></span>cla<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica <span class=\"_ _3\"></span>le att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie <span class=\"_ _3\"></span>in tre <span class=\"_ _3\"></span>catego<span class=\"_ _3\"></span>rie pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ncipa<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i: a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o amm<span class=\"_ _0\"></span>ortizzat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>al <span class=\"_ _6\"></span><span class=\"ff4\">fair </span>value<span class=\"ff3\"> <span class=\"_ _5\"></span>rilevato <span class=\"_ _5\"></span>nelle <span class=\"_ _5\"></span>altre <span class=\"_ _24\"></span>compo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _24\"></span>comp<span class=\"_ _0\"></span>lessivo <span class=\"_ _5\"></span>(FVOCI)<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>al <span class=\"_ _25\"> </span><span class=\"ff4\">fa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>r </span></span>value<span class=\"ff3\"> rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ato <span class=\"fff\">ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>utile/(per<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ita)<span class=\"_ _0\"></span> d\u2019eserc<span class=\"_ _3\"></span>iz<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> (FVTPL<span class=\"_ _0\"></span>).<span class=\"ff3\"> </span></span></span>La <span class=\"_ _6\"></span>classifica<span class=\"_ _0\"></span>zione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>as<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>su <span class=\"_ _6\"></span>due <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iteri: <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span>mode<span class=\"_ _0\"></span>llo <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>busines<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _6\"></span>per <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>gest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> delle <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1d\"></span>oppure <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>criterio<span class=\"_ _3\"></span> \u2018S<span class=\"_ _3\"></span>PPI\u2019 <span class=\"_ _3\"></span>(<span class=\"ff4\">sol<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ly <span class=\"_ _3\"></span>pay<span class=\"_ _0\"></span>men<span class=\"_ _3\"></span>ts <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ncipa<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>and<span class=\"_ _3\"></span> i<span class=\"_ _0\"></span>nterests<span class=\"ff3\">) <span class=\"_ _1d\"></span>qualora <span class=\"_ _1d\"></span>il <span class=\"ff4\">c<span class=\"_ _3\"></span>ash </span></span></span>flow<span class=\"ff3\"> <span class=\"_ _5\"></span>degli <span class=\"_ _24\"></span>strume<span class=\"_ _0\"></span><span class=\"fff\">nti <span class=\"_ _24\"></span>contr<span class=\"_ _0\"></span>attua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>rapprese<span class=\"_ _3\"></span>nti <span class=\"_ _24\"></span>\u201cesclusi<span class=\"_ _0\"></span>vamente <span class=\"_ _6\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>pagament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>ed<span class=\"_ _3\"></span> </span></span>interess<span class=\"_ _0\"></span>i\u201d rispet<span class=\"_ _0\"></span>to al c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>pita<span class=\"_ _0\"></span>le in esse<span class=\"_ _0\"></span>re.<span class=\"ff3\"> </span>Al moment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a rile<span class=\"_ _0\"></span>vazione <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nizi<span class=\"_ _0\"></span>ale, un'<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ria vie<span class=\"_ _3\"></span>ne <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>assific<span class=\"_ _3\"></span>ata in base al<span class=\"_ _0\"></span>la sua<span class=\"_ _0\"></span> valutazi<span class=\"_ _0\"></span>one (cost<span class=\"_ _3\"></span>o ammortizzat<span class=\"_ _3\"></span>o, <span class=\"_ _1\"></span>FV<span class=\"_ _0\"></span>OCI o<span class=\"_ _0\"></span> FVTPL)<span class=\"_ _3\"></span>. Crediti e <span class=\"_ _3\"></span>debiti comme<span class=\"_ _3\"></span>rciali I <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>iali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli a<span class=\"_ _1\"></span>ltri <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _1\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>valutati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtiz<span class=\"_ _0\"></span>zato, utilizzando<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso di <span class=\"_ _23\"> </span>interess<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>effet<span class=\"_ _0\"></span>tivo, <span class=\"_ _24\"></span>ridotto <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _24\"></span>perdite <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>valore, <span class=\"_ _24\"></span>fa<span class=\"_ _1\"></span>tta<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ecce<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>i <span class=\"_ _23\"> </span>credit<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>detenut<span class=\"_ _3\"></span>i nell\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>mode<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>business <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _6\"></span><span class=\"ff3\">seg<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>sia<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>mediante <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>racco<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ta </span>dei flussi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>rattual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, sia med<span class=\"_ _3\"></span>iante la <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>endit<span class=\"_ _0\"></span>a (\u201c<span class=\"_ _1\"></span><span class=\"ff4\">hold to<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>col<span class=\"_ _0\"></span>lect an<span class=\"_ _0\"></span>d sell<span class=\"fff\">\u201d).<span class=\"ff3\"> </span></span></span>Tali <span class=\"_ _27\"> </span>credit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>valutati <span class=\"_ _28\"> </span>al <span class=\"_ _27\"> </span>fair <span class=\"_ _28\"> </span>v<span class=\"_ _1\"></span>alue,<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>con<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>varia<span class=\"_ _0\"></span>zioni <span class=\"_ _27\"> </span>rilev<span class=\"_ _0\"></span>ate <span class=\"_ _28\"> </span>direttamente<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>ne<span class=\"_ _3\"></span>l <span class=\"_ _16\"> </span>co<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _25\"> </span>comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>essi<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>. <span class=\"_ _25\"> </span>Le <span class=\"_ _25\"> </span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>valore <span class=\"_ _25\"> </span>dei <span class=\"_ _22\"> </span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _25\"> </span>appl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cand<span class=\"_ _0\"></span>o l\u2019approcc<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>lif<span class=\"_ _0\"></span>icato ind<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>dall\u2019IFRS 9<span class=\"_ _3\"></span> per m<span class=\"_ _3\"></span>isurare <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>ondo s<span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>come<span class=\"_ _3\"></span> perdita<span class=\"_ _3\"></span> attesa <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la vita de<span class=\"_ _0\"></span>l cre<span class=\"_ _0\"></span>dito.  I <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mme<span class=\"_ _3\"></span>rciali <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>gli <span class=\"_ _6\"></span>altri <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nizialm<span class=\"_ _3\"></span>ente <span class=\"_ _5\"></span>iscritt<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>fair <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ue, <span class=\"_ _5\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osti accessor<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>di<span class=\"_ _0\"></span>retta <span class=\"_ _24\"></span>imputaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one,<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>succe<span class=\"_ _0\"></span>ssivame<span class=\"_ _3\"></span>nte <span class=\"_ _23\"> </span>sono <span class=\"_ _24\"></span>valutati <span class=\"_ _24\"></span>al <span class=\"_ _23\"> </span>cost<span class=\"_ _0\"></span>o <span class=\"_ _23\"></span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izzato,<span class=\"_ _0\"></span> applic<span class=\"_ _0\"></span>ando il <span class=\"_ _1\"></span>criterio del <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _1\"></span>effett<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interess<span class=\"_ _3\"></span>e. <span class=\"_ _1\"></span>I <span class=\"_ _6\"></span>credit<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>ed i <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>biti <span class=\"_ _1\"></span>in v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ute <span class=\"_ _1\"></span>este<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>sono inoltre<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>valutati <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>orre<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>data <span class=\"_ _24\"></span>di <span class=\"_ _25\"> </span>c<span class=\"fff\">h<span class=\"_ _1\"></span>iusura<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ll\u2019<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>gli <span class=\"_ _23\"> </span>utili <span class=\"_ _23\"> </span>o <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>pe<span class=\"_ _0\"></span>rdite<span class=\"_ _3\"></span> </span>deriva<span class=\"_ _0\"></span>nti da tale<span class=\"_ _3\"></span> convers<span class=\"_ _0\"></span>ione so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o imp<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a c<span class=\"_ _0\"></span>onto econ<span class=\"_ _0\"></span>omic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. Passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e: class<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica<span class=\"_ _0\"></span>zione, <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>azione s<span class=\"_ _3\"></span>uccessiva e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>uti<span class=\"_ _0\"></span>li e perdite Le <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>nanzi<span class=\"_ _0\"></span>arie s<span class=\"_ _3\"></span>ono c<span class=\"_ _3\"></span>lassificate<span class=\"_ _3\"></span> come<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _3\"></span>ate <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammorti<span class=\"_ _0\"></span>zzato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>al FV<span class=\"_ _0\"></span>TPL<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>Una passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>ia <span class=\"_ _25\"> </span>viene<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>FVTPL <span class=\"_ _23\"> </span>quand<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _23\"> </span>possedut<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>per <span class=\"_ _25\"> </span>la <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>zione,<span class=\"_ _3\"></span> rapprese<span class=\"_ _0\"></span>nta <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>derivat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _1\"></span>designat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>mome<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lla <span class=\"_ _5\"></span>ri<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _1\"></span>iniziale. <span class=\"_ _6\"></span>Le<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _0\"></span>anziarie<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>FVT<span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>L sono valut<span class=\"_ _0\"></span>ate <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fai<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> value <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>eve<span class=\"_ _3\"></span>ntuali variazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, compres<span class=\"_ _0\"></span>i gli interess<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>ivi, <span class=\"_ _25\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>rilev<span class=\"_ _0\"></span>ate <span class=\"_ _23\"> </span>nell\u2019ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le/(pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dita) <span class=\"_ _24\"></span>dell\u2019eserciz<span class=\"_ _0\"></span>io. <span class=\"_ _23\"> </span>Le <span class=\"_ _25\"> </span>altre<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>fin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> sono <span class=\"_ _22\"> </span>valutate <span class=\"_ _22\"> </span>success<span class=\"_ _0\"></span>ivame<span class=\"_ _0\"></span>nte <span class=\"_ _22\"> </span>al <span class=\"_\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _2\"> </span>amm<span class=\"_ _3\"></span>ort<span class=\"_ _0\"></span>izzato <span class=\"_ _22\"> </span>utilizzan<span class=\"_ _0\"></span>do <span class=\"_ _22\"> </span>il <span class=\"_\"> </span>cr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ter<span class=\"_ _0\"></span>io <span class=\"_ _22\"> </span>dell\u2019interess<span class=\"_ _0\"></span>e effet<span class=\"_ _0\"></span>tivo. <span class=\"_\"> </span>Gl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>interess<span class=\"_ _0\"></span>i <span class=\"_\"> </span>pass<span class=\"_ _3\"></span>ivi <span class=\"_\"> </span>e <span class=\"_\"> </span>g<span class=\"_ _3\"></span>li <span class=\"_\"> </span>utili/(pe<span class=\"_ _3\"></span>rdite) <span class=\"_\"> </span>su <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ambi <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_\"> </span>rile<span class=\"_ _0\"></span>vati <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>utile/(per<span class=\"_ _3\"></span>dita) dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, cos<span class=\"_ _0\"></span>\u00ec come g<span class=\"_ _3\"></span>li <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>entu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li o pe<span class=\"_ _3\"></span>rdite derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>'e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>im<span class=\"_ _0\"></span>inazione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e.<span class=\"ff3\"> </span>Disponibilit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _1\"></span>li<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>uid<span class=\"_ _0\"></span>e<span class=\"ff3\"> </span>Le <span class=\"_ _6\"></span>disponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _6\"></span>liquide <span class=\"_ _1\"></span>includono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>cass<span class=\"_ _0\"></span>a, <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>epo<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>ti <span class=\"_ _6\"></span>banc<span class=\"_ _0\"></span>ari <span class=\"_ _5\"></span>imme<span class=\"_ _3\"></span>diatame<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>disponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>e altri in<span class=\"_ _0\"></span>vestime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti liqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dab<span class=\"_ _0\"></span>ili entro<span class=\"_ _0\"></span> tre me<span class=\"_ _0\"></span>si. <span class=\"ff6\"> </span>Attivit\u00e0 n<span class=\"_ _3\"></span>on correnti <span class=\"_ _0\"></span>possedu<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e per l<span class=\"_ _3\"></span>a vendit<span class=\"_ _0\"></span>a<span class=\"ff3\"> </span>Le atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nsieme<span class=\"_ _3\"></span> alle att<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0 c<span class=\"_ _3\"></span>orrent<span class=\"_ _0\"></span>i e no<span class=\"_ _0\"></span>n c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> dei<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>ruppi i<span class=\"_ _0\"></span>n dismiss<span class=\"_ _3\"></span>ione, il cui <span class=\"_ _23\"> </span>valore <span class=\"_ _23\"> </span>contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _23\"> </span>sar\u00e0 <span class=\"_ _23\"> </span>recupe<span class=\"_ _0\"></span>rato <span class=\"_ _23\"> </span>principa<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ente <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>raverso <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dita<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>piuttosto <span class=\"_ _23\"> </span>che<span class=\"_ _3\"></span> attrave<span class=\"_ _0\"></span>rso <span class=\"_ _25\"> </span>l\u2019uso <span class=\"_ _25\"> </span>conti<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo, <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>cl<span class=\"_ _0\"></span>assificate <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _25\"> </span>\u201cattiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _25\"> </span>d<span class=\"_ _6\"></span>esti<span class=\"_ _0\"></span>nate <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>vend<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta\u201d. <span class=\"_ _25\"> </span>Le<span class=\"_ _3\"></span> attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>desti<span class=\"_ _0\"></span>nate a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>vendita<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e le <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>irett<span class=\"_ _0\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te ass<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>abili,<span class=\"_ _0\"></span> sono <span class=\"_ _0\"></span>rilevate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>llo stat<span class=\"_ _3\"></span>o patrim<span class=\"_ _0\"></span>oniale<span class=\"_ _0\"></span> separ<span class=\"_ _0\"></span>atame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> dalle altre<span class=\"_ _3\"></span> attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> passivit\u00e0 <span class=\"_ _3\"></span>dell\u2019impresa<span class=\"_ _3\"></span>, in acc<span class=\"_ _0\"></span>ordo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>l\u2019IFRS 5<span class=\"_ _3\"></span> - <span class=\"_ _2\"> </span>Attiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _22\"> </span>non <span class=\"_ _2\"> </span>c<span class=\"_ _0\"></span>orre<span class=\"_ _0\"></span>nti <span class=\"_ _2\"> </span>p<span class=\"_ _0\"></span>ossedute<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>per <span class=\"_ _22\"> </span>la <span class=\"_\"> </span>ve<span class=\"_ _3\"></span>ndita <span class=\"_ _22\"> </span>e <span class=\"_ _2\"> </span>attiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _22\"> </span>operative<span class=\"_ _3\"></span> <span class=\"_\"> </span>ces<span class=\"_ _0\"></span>sate<span class=\"ff3\">. <span class=\"_ _2\"> </span>Le <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 </span>destinate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>end<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>non <span class=\"_ _6\"></span>s<span class=\"_ _3\"></span>ono<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oggetto<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>amm<span class=\"_ _0\"></span>ortament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>utate <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>mino<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>il valore <span class=\"_ _1\"></span>d\u2019iscriz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ed<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dita. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>differenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>fair<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _23\"> </span>al <span class=\"_ _25\"> </span>netto <span class=\"_ _23\"> </span>dei <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>vendita,<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>ov<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>es<span class=\"_ _0\"></span>istente,<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>putata <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>conto<span class=\"_ _0\"></span> econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co come <span class=\"_ _1\"></span>sv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lutazi<span class=\"_ _3\"></span>one; <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ventual<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>suc<span class=\"_ _3\"></span>cessive r<span class=\"_ _1\"></span>ip<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ese di v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _1\"></span>sono rilevate sino<span class=\"_ _0\"></span> a <span class=\"_ _4\"> </span>conc<span class=\"_ _0\"></span>orre<span class=\"_ _0\"></span>nza <span class=\"_\"> </span>delle <span class=\"_ _4\"> </span>sv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lutazi<span class=\"_ _3\"></span>oni <span class=\"_ _4\"> </span>rilevate <span class=\"_\"> </span>in <span class=\"_\"> </span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>cedenza, <span class=\"_\"> </span>ivi <span class=\"_ _4\"> </span>inc<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>use <span class=\"_\"> </span>quelle <span class=\"_\"> </span>ricon<span class=\"_ _1\"></span>osciute<span class=\"_ _0\"></span> anteriorme<span class=\"_ _3\"></span>nte alla q<span class=\"_ _0\"></span>ualif<span class=\"_ _0\"></span>icazione<span class=\"_ _0\"></span> del<span class=\"_ _0\"></span>l\u2019a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 com<span class=\"_ _3\"></span>e destinata <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>end<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta.<span class=\"_ _1\"></span><span class=\"ff6\"> </span>Fondi per <span class=\"_ _3\"></span>benefici ai <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ipenden<span class=\"_ _3\"></span>ti (a) Pian<span class=\"_ _0\"></span>i pensi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nistic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> I dipende<span class=\"_ _0\"></span>nti del gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Pininfari<span class=\"_ _0\"></span>na benef<span class=\"_ _0\"></span>iciano di piani<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tribuz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>ini<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>e di piani a benef<span class=\"_ _0\"></span>ici <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>niti; <span class=\"_ _25\"> </span>quest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ul<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi <span class=\"_ _25\"> </span>s\u2019ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>una <span class=\"_ _25\"> </span>parte <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>fondo <span class=\"_ _25\"> </span>tratt<span class=\"_ _0\"></span>ament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>fine rapport<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>previsto <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019art. <span class=\"_ _23\"> </span>2120 <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _23\"> </span>Cod<span class=\"_ _0\"></span>ice <span class=\"_ _23\"> </span>Civile <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>per<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>non <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>assist<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _23\"> </span>da <span class=\"_ _23\"> </span>attivit\u00e0<span class=\"_ _3\"></span> specif<span class=\"_ _0\"></span>iche <span class=\"_ _1d\"></span>a <span class=\"_ _3\"></span>servizio <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>piano <span class=\"_ _3\"></span>(\u201c<span class=\"_ _3\"></span>plan<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>assets<span class=\"_ _3\"></span>\u201d). <span class=\"_ _1d\"></span>I <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _1d\"></span>definit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no <span class=\"ff3\">p<span class=\"_ _0\"></span>rogramm<span class=\"_ _3\"></span>i </span>formaliz<span class=\"_ _0\"></span>zati di <span class=\"_ _1\"></span>benef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>succes<span class=\"_ _0\"></span>sivi alla fine <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>port<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di l<span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>oro <span class=\"_ _1\"></span>che impo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>gon<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al Gruppo<span class=\"_ _3\"></span> dei <span class=\"_ _22\"> </span>versament<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>una <span class=\"_ _2\"> </span>so<span class=\"_ _3\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _2\"> </span>assic<span class=\"_ _3\"></span>urativa <span class=\"_ _22\"> </span>o <span class=\"_ _2\"> </span>a <span class=\"_ _25\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>fond<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>pensio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e, <span class=\"_ _25\"> </span>l<span class=\"_ _1\"></span>iberan<span class=\"_ _0\"></span>dolo <span class=\"_ _22\"> </span>da <span class=\"_ _25\"> </span>o<span class=\"_ _1\"></span>gni<span class=\"_ _3\"></span> obbligo<span class=\"_ _3\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>o <span class=\"_ _2\"> </span>implicit<span class=\"_ _3\"></span>o <span class=\"_\"> </span>a <span class=\"_\"> </span>p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_\"> </span>ulter<span class=\"_ _3\"></span>iori <span class=\"_\"> </span>co<span class=\"_ _0\"></span>ntributi <span class=\"_ _2\"> </span>se <span class=\"_ _2\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_\"> </span>fo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>non <span class=\"_ _2\"> </span>dis<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>oness<span class=\"_ _3\"></span>e, <span class=\"_\"> </span>alla<span class=\"_ _3\"></span> maturaz<span class=\"_ _0\"></span>ione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>d\u2019attivit\u00e0 <span class=\"_ _1\"></span>suffic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>agare <span class=\"_ _1\"></span>tutti i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>benefic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>spettant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>dipende<span class=\"_ _0\"></span>nti, maturat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>nel <span class=\"_ _2\"> </span>c<span class=\"_ _0\"></span>orso <span class=\"_ _22\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _25\"> </span>l<span class=\"_ _1\"></span>avorati<span class=\"_ _3\"></span>va <span class=\"_ _2\"> </span>svo<span class=\"_ _0\"></span>lta <span class=\"_ _22\"> </span>nell\u2019eserciz<span class=\"_ _3\"></span>io <span class=\"_ _2\"> </span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>ei <span class=\"_ _22\"> </span>prece<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Questi <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ontributi, <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>sat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cambi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>prestaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>lavorat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>esa <span class=\"_ _5\"></span>dai <span class=\"_ _24\"></span>dipende<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _24\"></span>sono<span class=\"_ _0\"></span> contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>come <span class=\"_ _27\"> </span>costo <span class=\"_ _27\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>p<span class=\"_ _1\"></span>eri<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>com<span class=\"_ _3\"></span>petenza. <span class=\"_ _27\"> </span>Ri<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ntrano <span class=\"_ _27\"> </span>in <span class=\"_ _16\"> </span>tale <span class=\"_ _27\"> </span>catego<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia <span class=\"_ _27\"> </span>i versament<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>effet<span class=\"_ _0\"></span>tuati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al F<span class=\"_ _0\"></span>ondo C<span class=\"_ _0\"></span>ometa<span class=\"_ _0\"></span> e al P<span class=\"_ _0\"></span>revip.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span> Con <span class=\"_ _24\"></span>riferime<span class=\"_ _0\"></span>nto <span class=\"_ _24\"></span>ai <span class=\"_ _5\"></span>piani <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>efic<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _5\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _5\"></span>attuale <span class=\"_ _5\"></span>delle passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>piano<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>servizi<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>utilizza <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>\u201c<span class=\"_ _0\"></span>Metodo <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Pro<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ezio<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>Unitar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a del <span class=\"_ _28\"> </span>Credit<span class=\"_ _0\"></span>o\u201d, <span class=\"_ _28\"> </span>basat<span class=\"_ _0\"></span>o <span class=\"_ _27\"> </span>su <span class=\"_ _4\"> </span>un <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>alcolo <span class=\"_ _28\"> </span>attua<span class=\"_ _0\"></span>riale <span class=\"_ _4\"> </span>determinat<span class=\"_ _0\"></span>o <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>variabili demograf<span class=\"_ _3\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>(tasso <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _23\"> </span>tasso <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>rotazion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _23\"> </span>persona<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e) <span class=\"_ _23\"> </span>e <span class=\"_ _25\"> </span>fina<span class=\"_ _3\"></span>nziarie <span class=\"_ _23\"> </span>(tasso <span class=\"_ _23\"> </span>di sconto,<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>increme<span class=\"_ _3\"></span>nti <span class=\"_ _22\"> </span>fut<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ri <span class=\"_ _25\"> </span>dei <span class=\"_ _25\"> </span>livelli <span class=\"_ _25\"> </span>retribut<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>dei <span class=\"_ _22\"> </span>benef<span class=\"_ _3\"></span>ici). <span class=\"_ _25\"> </span>Il <span class=\"_ _22\"> </span>Fondo<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>Trattame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Fine<span class=\"_ _0\"></span> Rappo<span class=\"_ _0\"></span>rto di spetta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>za de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> dipen<span class=\"_ _3\"></span>den<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> italia<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i del <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _0\"></span>po \u00e8 inquad<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o nell\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o dello IAS 19 <span class=\"fff ls0\">\u2013<span class=\"ff3\"> <span class=\"_ _1\"></span><span class=\"ff4\">Be<span class=\"_ _3\"></span>nefi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span> i dipende<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span><span class=\"ff3\"> come:<span class=\"_ _0\"></span> </span></span></span></span>\u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">un pian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> pens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>istico a <span class=\"_ _0\"></span>benef<span class=\"_ _0\"></span>ici definit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per <span class=\"_ _0\"></span>la quota<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>acc<span class=\"_ _0\"></span>antonata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>antec<span class=\"_ _0\"></span>ede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tem<span class=\"_ _0\"></span>ente<span class=\"_ _3\"></span> </span>all\u2019entr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>igo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>della <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>egge<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>n.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>296 <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _23\"> </span>27 <span class=\"_ _23\"> </span>di<span class=\"_ _1\"></span>cem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>2006 <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>relat<span class=\"_ _0\"></span>ivi decreti att<span class=\"_ _3\"></span>ua<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">un pian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> pens<span class=\"_ _3\"></span>ionistico a contr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>buz<span class=\"_ _0\"></span>ione def<span class=\"_ _3\"></span>inita per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le quote<span class=\"_ _3\"></span> maturate s<span class=\"_ _3\"></span>uccessivame<span class=\"_ _3\"></span>nte.<span class=\"_ _1\"></span> </span></span>La <span class=\"_ _5\"></span>valutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>attuariale <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span>laborata <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>ccas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>della relazione <span class=\"_ _25\"> </span>seme<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ale <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>bilancio<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>annuale.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>L\u2019am<span class=\"_ _0\"></span>montare <span class=\"_ _23\"> </span>cumulat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>delle <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>erdite<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>e <span class=\"_ _25\"> </span>dei guadag<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>uariali, de<span class=\"_ _3\"></span>rivanti <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>variaz<span class=\"_ _0\"></span>ioni ne<span class=\"_ _3\"></span>lle stim<span class=\"_ _3\"></span>e effet<span class=\"_ _0\"></span>tuate \u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mputat<span class=\"_ _3\"></span>o in <span class=\"_ _3\"></span>una spec<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>a voce <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>compless<span class=\"_ _3\"></span>ivo. <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>caso<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>riduzi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>estinz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _5\"></span>il Grupp<span class=\"_ _0\"></span>o rileva gl<span class=\"_ _3\"></span>i u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ili o le pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite <span class=\"_ _3\"></span>nel moment<span class=\"_ _3\"></span>o in cui ques<span class=\"_ _0\"></span>te s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> man<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>festan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. (b) Incent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi, <span class=\"_ _0\"></span>bonus e sc<span class=\"_ _3\"></span>hemi per <span class=\"_ _0\"></span>la con<span class=\"_ _0\"></span>divisio<span class=\"_ _0\"></span>ne d<span class=\"_ _3\"></span>ei<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>ofitti Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>isc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ive <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>trop<span class=\"_ _0\"></span>artita <span class=\"_ _3\"></span>un <span class=\"_ _1d\"></span>debito <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>fr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nte <span class=\"_ _1d\"></span>delle <span class=\"_ _3\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _1d\"></span>originano<span class=\"_ _3\"></span> in <span class=\"_ _1\"></span>presenza<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d\u2019in<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>ntivi, <span class=\"_ _1\"></span>bonus<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>sc<span class=\"_ _3\"></span>hemi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cond<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>isione<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>profitti.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Il <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _5\"></span><span class=\"ff3\">contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzat<span class=\"_ _3\"></span>o </span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obblig<span class=\"_ _3\"></span>azione <span class=\"_ _1\"></span>legale o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>implicita, q<span class=\"_ _1\"></span>uand<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>probabile <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _1\"></span>necessar<span class=\"_ _3\"></span>io un <span class=\"_\"> </span>impieg<span class=\"_ _3\"></span>o <span class=\"_\"> </span>di <span class=\"_\"> </span>risorse<span class=\"_ _0\"></span> <span class=\"_\"> </span>pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_\"> </span>ade<span class=\"_ _0\"></span>mpiere <span class=\"_ _2\"> </span>all\u2019<span class=\"_ _0\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>se <span class=\"_ _2\"> </span>pu\u00f2 <span class=\"_\"> </span>esse<span class=\"_ _0\"></span>re <span class=\"_\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tta <span class=\"_ _2\"> </span>una <span class=\"_\"> </span>s<span class=\"_ _0\"></span>tima<span class=\"_ _3\"></span> attendi<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile de<span class=\"_ _0\"></span>ll\u2019ammo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>re del<span class=\"_ _0\"></span>l\u2019obbl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gazi<span class=\"_ _0\"></span>one.<span class=\"ff3\"> </span>(c) Benef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i ai dipende<span class=\"_ _0\"></span>nti per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>cess<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> ra<span class=\"_ _0\"></span>pporto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> lav<span class=\"_ _0\"></span>oro Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>rile<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>una <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>contro<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>artit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1d\"></span>costo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>perso<span class=\"_ _0\"></span>nale <span class=\"_ _1d\"></span>quando <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>impegn<span class=\"_ _3\"></span>ato in <span class=\"_ _24\"></span>mo<span class=\"_ _3\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>in<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>rrompere <span class=\"_ _5\"></span>il <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>orto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span>voro <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>dipe<span class=\"_ _0\"></span>ndente, <span class=\"_ _6\"></span>o <span class=\"_ _24\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>un gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ess<span class=\"_ _0\"></span>i, <span class=\"_ _1\"></span>prim<span class=\"_ _0\"></span>a del norm<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pensioname<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>oppu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8<span class=\"_ _0\"></span> impegnat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>er<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gare dei <span class=\"_ _30\"> </span>b<span class=\"_ _1\"></span>enef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci <span class=\"_ _30\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_\"> </span>la <span class=\"_ _4\"> </span>cessazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_\"> </span>del<span class=\"_ _1\"></span> <span class=\"_\"> </span>rapporto <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>lavoro <span class=\"_\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>segu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _30\"> </span>una <span class=\"_ _4\"> </span>propost<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>per<span class=\"_ _3\"></span> incentiv<span class=\"_ _0\"></span>are <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> dimiss<span class=\"_ _0\"></span>ioni vo<span class=\"_ _3\"></span>lon<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a fr<span class=\"_ _3\"></span>onte d<span class=\"_ _0\"></span>i esu<span class=\"_ _0\"></span>beri. I<span class=\"_ _3\"></span>l Grup<span class=\"_ _0\"></span>po s<span class=\"_ _0\"></span>i ritie<span class=\"_ _0\"></span>ne im<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>egn<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> in<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>do comprov<span class=\"_ _0\"></span>abile <span class=\"_ _24\"></span>a <span class=\"_ _25\"> </span>conc<span class=\"_ _0\"></span>ludere <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>rapport<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>avo<span class=\"_ _0\"></span>ro, <span class=\"_ _23\"> </span>quando <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>solo <span class=\"_ _23\"> </span>quand<span class=\"_ _0\"></span>o, <span class=\"_ _23\"> </span>dispone<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>un piano <span class=\"_\"> </span>form<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>dettag<span class=\"_ _3\"></span>lia<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>relati<span class=\"_ _0\"></span>vo <span class=\"_\"> </span>al<span class=\"_ _0\"></span>l\u2019estinzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>rapp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rto <span class=\"_\"> </span>di<span class=\"_ _0\"></span> <span class=\"_\"> </span>lavoro<span class=\"_ _0\"></span> <span class=\"_\"> </span>e <span class=\"_\"> </span>non <span class=\"_\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> realist<span class=\"_ _0\"></span>iche possi<span class=\"_ _3\"></span>bili<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> di reces<span class=\"_ _0\"></span>so. Benefici<span class=\"_ _0\"></span> ai dipend<span class=\"_ _3\"></span>enti conces<span class=\"_ _0\"></span>si in azion<span class=\"_ _3\"></span>i Il <span class=\"_ _1\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _1\"></span>ric<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nosce be<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>efic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> addizio<span class=\"_ _0\"></span>nali ad <span class=\"_ _1\"></span>alcu<span class=\"_ _0\"></span>ni managers<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>con r<span class=\"_ _1\"></span>esp<span class=\"_ _3\"></span>onsabilit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>stra<span class=\"_ _1\"></span>teg<span class=\"_ _3\"></span>iche attrave<span class=\"_ _0\"></span>rso <span class=\"_ _5\"></span>pian<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>partec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>al <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _5\"></span>sott<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>form<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>stock <span class=\"_ _6\"></span>op<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>\u201ce<span class=\"_ _0\"></span>quity<span class=\"_ _1\"></span><span class=\"ff3\">-</span>sett<span class=\"_ _0\"></span>led\u201d. Secondo qua<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to stabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to dal<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019IFRS 2 <span class=\"_ _1\"></span>\u2013<span class=\"ff3\"> <span class=\"ff4\">Pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti bas<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti su azion<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span><span class=\"ff3\">, il valore <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>orr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te </span></span></span>delle <span class=\"_ _24\"></span>stock <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>pti<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>ete<span class=\"_ _0\"></span>rminat<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>alla <span class=\"_ _24\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>sse<span class=\"_ _0\"></span>gnazione<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>appl<span class=\"_ _0\"></span>icando<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>met<span class=\"_ _3\"></span>odo <span class=\"_ _24\"></span>\u201cBlack <span class=\"_ _5\"></span>&amp; Scholes\u201d <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>rilevato<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>a <span class=\"_ _5\"></span>conto <span class=\"_ _24\"></span>ec<span class=\"_ _0\"></span>onomico<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>tra <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>del <span class=\"_ _24\"></span>perso<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ale <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>quote <span class=\"_ _24\"></span>costa<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>lungo <span class=\"_ _24\"></span>il period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra l<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sseg<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>della <span class=\"_ _0\"></span>stock<span class=\"_ _3\"></span> option e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>di m<span class=\"_ _3\"></span>aturazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e,<span class=\"_ _0\"></span> con c<span class=\"_ _0\"></span>ontropartit<span class=\"_ _3\"></span>a ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>onosciuta d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rettame<span class=\"_ _3\"></span>nte a pat<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>imon<span class=\"_ _0\"></span>io netto. Al mome<span class=\"_ _3\"></span>nto del<span class=\"_ _0\"></span>l\u2019eserci<span class=\"_ _0\"></span>zio de<span class=\"_ _3\"></span>lla st<span class=\"_ _0\"></span>ock opti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> le s<span class=\"_ _3\"></span>omme rice<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ute<span class=\"_ _3\"></span> dal dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _0\"></span> al <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>etto<span class=\"_ _3\"></span> dei costi <span class=\"_ _5\"></span>direttame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>ttr<span class=\"_ _0\"></span>ibuibi<span class=\"_ _0\"></span>li <span class=\"_ _24\"></span>alla <span class=\"_ _24\"></span>transaz<span class=\"_ _0\"></span>ione, <span class=\"_ _5\"></span>sono <span class=\"_ _24\"></span>accred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tate <span class=\"_ _5\"></span>a <span class=\"_ _24\"></span>ca<span class=\"_ _1\"></span>pitale <span class=\"_ _24\"></span>socia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>un<span class=\"_ _0\"></span> ammonta<span class=\"_ _3\"></span>re pari al v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>nomina<span class=\"_ _0\"></span>le delle <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni em<span class=\"_ _3\"></span>esse ed a riser<span class=\"_ _3\"></span>va <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ov<span class=\"_ _1\"></span>rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rezzo<span class=\"_ _0\"></span> azio<span class=\"_ _0\"></span>ni per<span class=\"_ _3\"></span> la rimanente<span class=\"_ _3\"></span> parte.<span class=\"_ _3\"></span> Fondi per r<span class=\"_ _0\"></span>ischi e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oneri,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>otenz<span class=\"_ _0\"></span>iali<span class=\"ff3\"> </span>I <span class=\"_ _1\"></span>fondi <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>acco<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>gon<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>determi<span class=\"_ _3\"></span>nata, <span class=\"_ _1\"></span>d<span class=\"_ _6\"></span><span class=\"fff\">\u2019esisten<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>certa o </span>probabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> al<span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>hiusura <span class=\"_ _3\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio s<span class=\"_ _3\"></span>ono <span class=\"_ _0\"></span>indete<span class=\"_ _3\"></span>rminati <span class=\"_ _3\"></span>nell\u2019amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntare<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>o ne<span class=\"_ _3\"></span>lla data <span class=\"_ _24\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sopra<span class=\"_ _3\"></span>vv<span class=\"_ _1\"></span>enien<span class=\"_ _0\"></span>za. <span class=\"_ _5\"></span>Gli <span class=\"_ _24\"></span>accant<span class=\"_ _3\"></span>onamenti<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sono <span class=\"_ _5\"></span>rilevati<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>quand<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>sono <span class=\"_ _5\"></span>realizzate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>tu<span class=\"_ _1\"></span>tte<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> seguenti<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>c<span class=\"_ _0\"></span>ondizio<span class=\"_ _0\"></span>ni: <span class=\"_ _16\"> </span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>) <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _27\"> </span>proba<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile <span class=\"_ _27\"> </span>l<span class=\"_ _1\"></span>\u2019es<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>stenz<span class=\"_ _3\"></span>a <span class=\"_ _16\"> </span>di <span class=\"_ _27\"> </span>un<span class=\"_ _1\"></span>\u2019obbligazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>legale<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>o <span class=\"_ _27\"> </span>i<span class=\"_ _1\"></span>mpl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cita, deriva<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _5\"></span>event<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>passat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>; <span class=\"_ _5\"></span>(ii) <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _5\"></span>probab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>l\u2019ademp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>sia<span class=\"_ _0\"></span> oneroso; <span class=\"_ _2d\"> </span>(iii) <span class=\"_ _2d\"> </span>l\u2019amm<span class=\"_ _0\"></span>ontare <span class=\"_ _2d\"> </span>dell\u2019o<span class=\"_ _0\"></span>bbligaz<span class=\"_ _0\"></span>ione <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _2f\"> </span>essere <span class=\"_ _2d\"> </span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mat<span class=\"_ _0\"></span>o <span class=\"_ _2f\"> </span>atte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente.<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>Gli accanto<span class=\"_ _0\"></span>namenti<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>iscritti<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _1\"></span>rapprese<span class=\"fff\">ntati<span class=\"_ _0\"></span>vo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>migliore <span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019amm<span class=\"_ _0\"></span>ontare </span>che <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019imp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esa <span class=\"_ _6\"></span>ra<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>iona<span class=\"_ _0\"></span>lmente <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>be <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>estinguere <span class=\"_ _6\"></span>l\u2019obbl<span class=\"_ _0\"></span>igazio<span class=\"_ _0\"></span>ne, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>trasfer<span class=\"_ _0\"></span>irla <span class=\"_ _6\"></span>a terzi <span class=\"_ _3\"></span>alla <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>hiusura <span class=\"_ _1d\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>preve<span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>stenere<span class=\"_ _3\"></span> pe<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>uare<span class=\"_ _0\"></span> programm<span class=\"_ _3\"></span>i <span class=\"_ _27\"> </span>di <span class=\"_ _28\"> </span>ristr<span class=\"_ _0\"></span>uttur<span class=\"fff\">azione<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"> </span>iscritt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>nell\u2019es<span class=\"_ _0\"></span>ercizio <span class=\"_ _4\"> </span>in <span class=\"_ _27\"> </span>cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>definit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>forma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>il </span>programm<span class=\"_ _3\"></span>a, <span class=\"_ _6\"></span>solame<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>sorta <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>sogget<span class=\"_ _0\"></span>ti <span class=\"_ _6\"></span>interessat<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a v<span class=\"_ _1\"></span>alid<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aspettat<span class=\"_ _0\"></span>iva <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>la ristruttura<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>avr\u00e0 <span class=\"_ _5\"></span>luogo.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>Le <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>iscritte <span class=\"_ _6\"></span>nei <span class=\"_ _6\"></span>fondi <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>oneri <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>iodic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> aggiornate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>riflette<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _5\"></span>delle <span class=\"_ _24\"></span>stime <span class=\"_ _6\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>dei <span class=\"_ _24\"></span>tempi <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>realizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _24\"></span>del<span class=\"_ _3\"></span> tasso d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> attu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>zione. Le <span class=\"_ _3\"></span>revisioni di<span class=\"_ _0\"></span> stima<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fon<span class=\"_ _0\"></span>di son<span class=\"_ _0\"></span>o imput<span class=\"_ _3\"></span>ate nella me<span class=\"_ _3\"></span>desima <span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>di conto ec<span class=\"_ _3\"></span>ono<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o ove \u00e8<span class=\"_ _0\"></span> stat<span class=\"_ _0\"></span>o contab<span class=\"_ _0\"></span>ilizzato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l\u2019acc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>onament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. <span class=\"ff3\"> </span>Nelle <span class=\"_ _4\"> </span>note <span class=\"_ _28\"> </span>al <span class=\"_ _4\"> </span>bilanc<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>illustr<span class=\"_ _0\"></span>ate <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>inform<span class=\"_ _3\"></span>azioni <span class=\"_ _4\"> </span>sull<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>potenzia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i rapprese<span class=\"_ _0\"></span>ntate <span class=\"_ _1\"></span>da: <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>possibil<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>ma n<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>probab<span class=\"_ _0\"></span>ili, <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enti p<span class=\"_ _1\"></span>assat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>la cui <span class=\"_ _4\"> </span>esistenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sar\u00e0<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>conferm<span class=\"_ _0\"></span>ata <span class=\"_ _4\"> </span>solo<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>verificarsi<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _4\"> </span>uno <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>pi\u00f9 <span class=\"_ _4\"> </span>event<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _4\"> </span>incert<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>non totalmente<span class=\"_ _0\"></span> sotto i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> cont<span class=\"_ _0\"></span>rollo de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019impres<span class=\"_ _3\"></span>a; <span class=\"_ _1\"></span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>i) obb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>igazio<span class=\"_ _0\"></span>ni attua<span class=\"_ _0\"></span>li derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da e<span class=\"_ _0\"></span>venti pass<span class=\"_ _3\"></span>ati<span class=\"_ _1\"></span> i<span class=\"_ _0\"></span>l cui <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>mmo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>non <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>dibilmente <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _6\"></span>adem<span class=\"_ _3\"></span>pimento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>probabile<span class=\"_ _3\"></span> che non s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>neros<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. Ricavi d<span class=\"_ _3\"></span>elle vendite e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>restazion<span class=\"_ _3\"></span>i I rica<span class=\"_ _0\"></span>vi sono v<span class=\"_ _0\"></span>alutati te<span class=\"_ _3\"></span>nendo c<span class=\"_ _0\"></span>onto del c<span class=\"_ _3\"></span>orri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>ivo spec<span class=\"_ _0\"></span>ificat<span class=\"_ _0\"></span>o ne<span class=\"_ _0\"></span>l contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> il c<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iente. Il Grup<span class=\"_ _0\"></span>po rileva<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i rica<span class=\"_ _0\"></span>vi qua<span class=\"_ _0\"></span>ndo trasfer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sce <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ontrollo dei ben<span class=\"_ _3\"></span>i o dei se<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>vizi. Il Grup<span class=\"_ _0\"></span>po h<span class=\"_ _3\"></span>a identific<span class=\"_ _0\"></span>ato le<span class=\"_ _3\"></span> seguenti<span class=\"_ _0\"></span> <span class=\"ff4\">performance<span class=\"_ _3\"></span> obligat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"ff3\"> ne<span class=\"_ _3\"></span>i contratti<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>n i <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ropri c<span class=\"_ _3\"></span>lienti:  </span></span>(a) Servizi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di st<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>e, i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>gegner<span class=\"_ _3\"></span>ia <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>s e (<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>) Ser<span class=\"_ _0\"></span>vizi di a<span class=\"_ _0\"></span>rchitettu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a e des<span class=\"_ _3\"></span>ign<span class=\"_ _1\"></span> Nel caso dei ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>zi di st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le e dei se<span class=\"_ _0\"></span>rvizi di desig<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>, i pro<span class=\"_ _0\"></span>dotti/se<span class=\"_ _0\"></span>rviz<span class=\"_ _1\"></span>i veng<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no rea<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati seco<span class=\"_ _3\"></span>ndo le spec<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3\"></span>del cliente <span class=\"_ _3\"></span>e, s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>questi dec<span class=\"_ _3\"></span>ide <span class=\"_ _0\"></span>di <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nter<span class=\"_ _0\"></span>rompere <span class=\"_ _3\"></span>il c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il Gr<span class=\"_ _0\"></span>uppo h<span class=\"_ _3\"></span>a diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a richiedere<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>rimborso<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dei <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _24\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>fino <span class=\"_ _5\"></span>a <span class=\"_ _24\"></span>quel <span class=\"_ _24\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>increment<span class=\"_ _3\"></span>ati <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _23\"></span>m<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne ragione<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>e.<span class=\"_ _3\"></span> Le <span class=\"_ _3\"></span>fattu<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>emesse<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>secondo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>ondizioni <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntr<span class=\"_ _3\"></span>attuali <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>nor<span class=\"_ _1\"></span>ma<span class=\"_ _3\"></span> es<span class=\"_ _3\"></span>igibili <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>30 <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>orni. Gli impo<span class=\"_ _0\"></span>rti no<span class=\"_ _0\"></span>n fattu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>levati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 d<span class=\"_ _3\"></span>erivanti da<span class=\"_ _0\"></span> contratto. I <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>ica<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>relativi <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _23\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>ile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ati <span class=\"_ _23\"> </span>nel <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rso <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>tempo <span class=\"_ _23\"> </span>(\u201cove<span class=\"_ _0\"></span>r <span class=\"_ _25\"> </span>time\u201d<span class=\"_ _3\"></span>), <span class=\"_ _25\"> </span>o<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>prima <span class=\"_ _23\"> </span>che <span class=\"_ _23\"></span>i beni/ser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>izi <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>an<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>resi <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ponibili <span class=\"_ _1d\"></span>al <span class=\"_ _3\"></span>cliente.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>I <span class=\"_ _1d\"></span>progress<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>rea<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>alutati<span class=\"_ _3\"></span> se<span class=\"_ _3\"></span>cond<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o del cost-<span class=\"ls12\">to<span class=\"_ _1\"></span></span>-cost.<span class=\"_ _3\"></span> (c) Roya<span class=\"_ _0\"></span>lties Le <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>oyalt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> sono <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>alla co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cess<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>di lice<span class=\"_ _3\"></span>nza d'<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _3\"></span>del ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>chi<span class=\"_ _3\"></span>o Pininfarin<span class=\"_ _3\"></span>a s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>prodott<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>ign <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>zati <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span> G<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _0\"></span>po. <span class=\"_ _3\"></span>Se<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cliente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>abbia <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ol<span class=\"_ _0\"></span>lo del <span class=\"_\"> </span>m<span class=\"_ _0\"></span>arc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io, <span class=\"_ _2\"> </span>eg<span class=\"_ _3\"></span>li <span class=\"_\"> </span>be<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>efic<span class=\"_ _0\"></span>ia <span class=\"_\"> </span>ec<span class=\"_ _3\"></span>onomic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> <span class=\"_\"> </span>dall'a<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>pos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>b<span class=\"_ _0\"></span>rand <span class=\"_\"> </span>\"<span class=\"_ _3\"></span>Pininfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na\".<span class=\"_ _3\"></span> <span class=\"_\"> </span>Il benef<span class=\"_ _0\"></span>icio <span class=\"_ _22\"> </span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mico<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>so <span class=\"_ _25\"> </span>ha <span class=\"_ _22\"> </span>condott<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span>l <span class=\"_ _22\"> </span>Gruppo <span class=\"_ _25\"> </span>a <span class=\"_ _22\"> </span>ritenere <span class=\"_ _25\"> </span>che <span class=\"_ _22\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>tratti <span class=\"_ _22\"> </span>di <span class=\"_ _25\"> </span>\u201cdiritto d\u2019access<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>non <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u201cdiritt<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ilizzo\u201d <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>march<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _1d\"></span>i <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>vi <span class=\"_ _3\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>vati <span class=\"_ _3\"></span>\"ove<span class=\"_ _0\"></span>r time\".<span class=\"ff4\"> </span> (d) Can<span class=\"_ _0\"></span>oni di l<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>cazi<span class=\"_ _0\"></span>one att<span class=\"_ _0\"></span>ivi<span class=\"ff3\"> </span>Nell'amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>dei se<span class=\"_ _3\"></span>rvizi di<span class=\"_ _0\"></span> loca<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ione<span class=\"_ _0\"></span> atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>il cliente<span class=\"_ _0\"></span> si<span class=\"_ _3\"></span>mu<span class=\"_ _1\"></span>ltane<span class=\"_ _3\"></span>amente r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e e<span class=\"_ _3\"></span> u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ilizza i <span class=\"_ _3\"></span>ben<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci deriva<span class=\"_ _0\"></span>nti dalle prestazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i man m<span class=\"_ _0\"></span>ano che<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il Gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>effet<span class=\"_ _0\"></span>tua.<span class=\"_ _0\"></span> Pertant<span class=\"_ _0\"></span>o i r<span class=\"_ _1\"></span>elati<span class=\"_ _3\"></span>vi <span class=\"_ _1\"></span>rica<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i sono<span class=\"_ _0\"></span> rilevat<span class=\"_ _0\"></span>i \"over time\".<span class=\"_ _3\"></span>  (e) Altre <span class=\"_ _3\"></span>mi<span class=\"_ _1\"></span>no<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i Per quant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>iguarda<span class=\"_ _0\"></span> le altre <span class=\"ff4\">perf<span class=\"_ _0\"></span>ormance<span class=\"_ _3\"></span> obli<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tions<span class=\"ff3\"> mi<span class=\"_ _0\"></span>nori, il Gr<span class=\"_ _0\"></span>uppo val<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ta cas<span class=\"_ _3\"></span>o per cas<span class=\"_ _3\"></span>o </span></span>se <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>deg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>rilevazi<span class=\"_ _0\"></span>one de<span class=\"_ _3\"></span>i ric<span class=\"_ _0\"></span>avi<span class=\"_ _1\"></span> <span class=\"fff\">\u201co<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r tim<span class=\"_ _3\"></span>e\u201d o in <span class=\"_ _3\"></span>un det<span class=\"_ _0\"></span>erm<span class=\"_ _0\"></span>inat<span class=\"_ _0\"></span>o mome<span class=\"_ _3\"></span>nto (\u201cat <span class=\"_ _3\"></span>a </span>point <span class=\"_ _0\"></span>in time\u201d).<span class=\"_ _0\"></span><span class=\"ff3\"> </span>Costi increme<span class=\"_ _3\"></span>ntali per <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>otteniment<span class=\"_ _3\"></span>o del contr<span class=\"_ _0\"></span>atto Il G<span class=\"_ _0\"></span>ruppo c<span class=\"_ _3\"></span>ontabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zza c<span class=\"_ _3\"></span>ome att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>osti i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>creme<span class=\"_ _3\"></span>ntali pe<span class=\"_ _3\"></span>r l'otten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>o c<span class=\"_ _3\"></span>on il cliente,<span class=\"_ _0\"></span> se pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di recu<span class=\"_ _3\"></span>perarli. I <span class=\"_ _22\"> </span>costi <span class=\"_ _22\"> </span>in<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>rement<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>per <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>'<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>contrat<span class=\"_ _3\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>sono <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>costi <span class=\"_ _22\"> </span>che <span class=\"_ _25\"> </span>l'entit\u00e0 <span class=\"_ _22\"> </span>sostiene<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>pe<span class=\"_ _3\"></span>r ottenere<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _5\"></span>contratt<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>liente <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>che <span class=\"_ _5\"></span>non <span class=\"_ _6\"></span>avrebbe <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>ostenut<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>se <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>avesse <span class=\"_ _6\"></span>ottenuto<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>il contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> (pe<span class=\"_ _0\"></span>r esemp<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>, u<span class=\"_ _0\"></span>na c<span class=\"_ _0\"></span>ommiss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one di<span class=\"_ _0\"></span> vendit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>). Come <span class=\"_ _3\"></span>espe<span class=\"_ _3\"></span>diente <span class=\"_ _3\"></span>pratico<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1d\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>ile<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>cr<span class=\"_ _1\"></span>eme<span class=\"_ _0\"></span>ntali <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> come <span class=\"_ _1\"></span>spesa <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _6\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>soste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uti, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ammortame<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>dell'atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 che l'ent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 a<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>rebbe<span class=\"_ _3\"></span> altrimenti <span class=\"_ _0\"></span>rilevato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> supe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n a<span class=\"_ _0\"></span>nno. L'attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ata <span class=\"_ _24\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _1\"></span><span class=\"fff\">osti <span class=\"_ _24\"></span>increment<span class=\"_ _3\"></span>ali <span class=\"_ _23\"> </span>per <span class=\"_ _24\"></span>l\u2019otte<span class=\"_ _0\"></span>nimento<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _23\"> </span>ammorti<span class=\"_ _3\"></span>zzata </span>sistematic<span class=\"_ _3\"></span>amente <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>modo <span class=\"_ _6\"></span>corris<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>onde<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>trasferime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>cliente <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>beni <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>ser<span class=\"_ _0\"></span>vizi <span class=\"_ _6\"></span>ai quali l'<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _0\"></span>it\u00e0 si r<span class=\"_ _0\"></span>iferisce. Attivit\u00e0 e <span class=\"_ _3\"></span>passivit\u00e0 der<span class=\"_ _3\"></span>ivanti da c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o Il <span class=\"_ _16\"> </span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>present<span class=\"_ _3\"></span>a <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>contr<span class=\"_ _3\"></span>atto <span class=\"_ _16\"> </span>nel <span class=\"_ _16\"> </span>pros<span class=\"_ _3\"></span>petto <span class=\"_ _16\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _16\"> </span>situaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _27\"> </span>patrimo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>iale<span class=\"_ _1\"></span>-finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria<span class=\"_ _3\"></span> conso<span class=\"_ _0\"></span>lidata <span class=\"_ _22\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _22\"> </span>derivante<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>da <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _25\"> </span>o <span class=\"_ _22\"> </span>passivit\u00e0 <span class=\"_ _25\"> </span>derivante <span class=\"_ _25\"> </span>da <span class=\"_ _22\"> </span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _22\"> </span>in funzione <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ort<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>prestazi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>volta <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>pagament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cliente.<span class=\"_ _3\"></span> I<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>pres<span class=\"_ _1\"></span>enta<span class=\"_ _0\"></span> separatame<span class=\"_ _3\"></span>nte come<span class=\"_ _0\"></span> cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to i d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>incond<span class=\"_ _0\"></span>izionati<span class=\"_ _0\"></span> al corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetti<span class=\"_ _0\"></span>vo.<span class=\"_ _1\"></span> Se <span class=\"_ _27\"> </span>il <span class=\"_ _27\"> </span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>adem<span class=\"_ _3\"></span>pie <span class=\"_ _27\"> </span>l'obbliga<span class=\"_ _0\"></span>zione <span class=\"_ _27\"> </span>trasfe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ndo <span class=\"_ _27\"> </span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _28\"> </span>o <span class=\"_ _16\"> </span>ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>i <span class=\"_ _27\"> </span>al <span class=\"_ _27\"> </span>cliente <span class=\"_ _28\"> </span>prima <span class=\"_ _27\"> </span>che quest'ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span> paghi<span class=\"_ _0\"></span> il corr<span class=\"_ _0\"></span>ispettivo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>o pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma che<span class=\"_ _3\"></span> il pagament<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a do<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>uto, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>presenta <span class=\"_ _3\"></span>il co<span class=\"ls0\">ntratt<span class=\"_ _0\"></span>o come<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ivante<span class=\"_ _3\"></span> da contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span>, ad es<span class=\"_ _0\"></span>clus<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>deg<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>esent<span class=\"_ _3\"></span>ati come<span class=\"_ _3\"></span> </span>crediti. <span class=\"_ _1\"></span>L'att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>deriv<span class=\"_ _0\"></span>ante <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>contratto<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>diritto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo di <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ttene<span class=\"_ _3\"></span>re <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>corrispett<span class=\"_ _3\"></span>ivo <span class=\"_ _1\"></span>per beni o<span class=\"_ _0\"></span> servizi d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> essa<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>trasf<span class=\"_ _0\"></span>eriti a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> cl<span class=\"_ _0\"></span>iente. Il<span class=\"_ _0\"></span> Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> ver<span class=\"_ _0\"></span>ifica se l'attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>rivante<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da c<span class=\"_ _3\"></span>ontra<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o ha subit<span class=\"_ _0\"></span>o una<span class=\"_ _0\"></span> riduzi<span class=\"_ _0\"></span>one di v<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n conf<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l'I<span class=\"_ _0\"></span>FRS 9. Se il <span class=\"_ _1\"></span>cl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>paga il <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>rispett<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> o <span class=\"_ _1\"></span>se il Gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ha diritt<span class=\"_ _0\"></span>o ad un i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>porto del corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetti<span class=\"_ _0\"></span>vo che \u00e8 <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>ondiz<span class=\"_ _0\"></span>ionato <span class=\"_ _6\"></span>(ossia <span class=\"_ _1\"></span>un <span class=\"_ _5\"></span>credit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _6\"></span>prima <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>trasferire <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>cli<span class=\"_ _1\"></span>ente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>bene <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>servizio<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o present<span class=\"_ _0\"></span>a il co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>atto c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ivante<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o nel m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o in cui<span class=\"_ _0\"></span> \u00e8 effett<span class=\"_ _3\"></span>uato il<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>(se <span class=\"_ _5\"></span>precede<span class=\"_ _0\"></span>nte) <span class=\"_ _6\"></span>nel <span class=\"_ _24\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _6\"></span>in <span class=\"_ _5\"></span>cui <span class=\"_ _24\"></span>il <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _5\"></span>dov<span class=\"_ _0\"></span>uto. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 deriva<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>da contratt<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _3\"></span>obbli<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne del <span class=\"_ _6\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>trasfer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te beni o <span class=\"_ _1\"></span>servizi per <span class=\"_ _1\"></span>i quali <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>ha <span class=\"_ _1\"></span>ricevuto <span class=\"_ _1\"></span>dal <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>liente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>rispe<span class=\"_ _3\"></span>ttivo <span class=\"_ _6\"></span>(o <span class=\"_ _6\"></span>per <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>quali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>dovuto <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>'im<span class=\"_ _0\"></span>porto <span class=\"_ _6\"></span>del<span class=\"_ _3\"></span> corrispett<span class=\"_ _3\"></span>ivo). Imposte c<span class=\"_ _3\"></span>orrenti Le i<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>oste corrent<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>contabilizzate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da ciascuna i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>esa<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Gruppo<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n base <span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a stima<span class=\"_ _0\"></span> del <span class=\"_\"> </span>proprio <span class=\"_\"> </span>reddit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>imponi<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile, <span class=\"_\"> </span>in <span class=\"_\"> </span>conf<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rmit\u00e0 <span class=\"_\"> </span>all<span class=\"_ _0\"></span>e <span class=\"_\"> </span>aliquote <span class=\"_\"> </span>e <span class=\"_\"> </span>alle <span class=\"_\"> </span>disposizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_\"> </span>vigent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_\"> </span>o sostanzi<span class=\"_ _0\"></span>almente <span class=\"_ _5\"></span>approvate<span class=\"_ _0\"></span>, <span class=\"_ _23\"> </span>alla <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>chius<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _24\"></span>periodo <span class=\"_ _24\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>ciascun <span class=\"_ _24\"></span>Paese, <span class=\"_ _23\"> </span>te<span class=\"_ _3\"></span>nendo conto degli accord<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>consolidato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>fiscale nazion<span class=\"_ _0\"></span>ale, delle <span class=\"_ _1\"></span>esenzi<span class=\"_ _0\"></span>oni a<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ica<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ili e d<span class=\"_ _1\"></span>ei credit<span class=\"_ _0\"></span>i d\u2019imp<span class=\"_ _0\"></span>osta eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente s<span class=\"_ _3\"></span>pettanti.<span class=\"ff3\"> </span>Distribuzion<span class=\"_ _3\"></span>e dei dividen<span class=\"_ _3\"></span>di Il Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>iscrive u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per i d<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>iden<span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>orris<span class=\"_ _0\"></span>pondere <span class=\"_ _3\"></span>ai soci <span class=\"_ _3\"></span>nel m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n c<span class=\"_ _3\"></span>ui la <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oro distribu<span class=\"_ _0\"></span>zione \u00e8 st<span class=\"_ _3\"></span>ata appro<span class=\"_ _0\"></span>vata d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ll\u2019As<span class=\"_ _0\"></span>semble<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>gli azioni<span class=\"_ _1\"></span><span class=\"ff3\">st<span class=\"_ _0\"></span>i. </span>Utile o per<span class=\"_ _0\"></span>dita<span class=\"_ _0\"></span> per azione<span class=\"_ _0\"></span> L\u2019utile<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>o <span class=\"_ _23\"> </span>la <span class=\"_ _24\"></span>perdita<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _23\"> </span>azione <span class=\"_ _24\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ca<span class=\"_ _0\"></span>lcola<span class=\"_ _0\"></span>ti <span class=\"_ _24\"></span>dividendo<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>isu<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tat<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>periodo<span class=\"_ _3\"></span> attribuib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le agli<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>azionist<span class=\"_ _0\"></span>i possessori<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni ordin<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>capogr<span class=\"_ _0\"></span>uppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Pininfarina<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>S.p.A. per il nume<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>o med<span class=\"_ _3\"></span>io ponde<span class=\"_ _0\"></span>rato d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> az<span class=\"fff\">ioni o<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> in circo<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e nel<span class=\"_ _3\"></span> periodo.<span class=\"_ _0\"></span> L\u2019uti<span class=\"_ _0\"></span>le o la <span class=\"_ _0\"></span>perdit<span class=\"_ _0\"></span>a </span>diluita per azione <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ottiene r<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fic<span class=\"_ _0\"></span>ando la <span class=\"_ _1\"></span>med<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a ponde<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a delle azioni in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ircolazione con tutte le<span class=\"_ _0\"></span> azioni<span class=\"_ _0\"></span> ordina<span class=\"_ _0\"></span>rie poten<span class=\"_ _3\"></span>ziali, avent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> un eff<span class=\"_ _0\"></span>etto<span class=\"_ _0\"></span> \u201cdiluitiv<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d.<span class=\"ff3\"> </span>2.4 Nuovi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>princi<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>i cont<span class=\"_ _3\"></span>ab<span class=\"_ _1\"></span>ili,<span class=\"_ _0\"></span> emen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>am<span class=\"_ _3\"></span>ent<span class=\"_ _1\"></span>i ed<span class=\"_ _3\"></span> int<span class=\"_ _1\"></span>er<span class=\"_ _3\"></span>pretazioni IFR<span class=\"_ _3\"></span>S Principi<span class=\"_ _0\"></span> contabili, <span class=\"_ _3\"></span>emenda<span class=\"_ _0\"></span>menti ed in<span class=\"_ _3\"></span>terpretazioni<span class=\"_ _3\"></span> IFRS appli<span class=\"_ _3\"></span>cati dal 1\u00b0 g<span class=\"_ _3\"></span>ennaio 2022  In data<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>14 magg<span class=\"_ _3\"></span>io 2020 l<span class=\"_ _0\"></span>o IASB h<span class=\"_ _0\"></span>a pub<span class=\"_ _0\"></span>blicato<span class=\"_ _0\"></span> i seguent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> eme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dam<span class=\"_ _0\"></span>enti de<span class=\"_ _3\"></span>nominati:<span class=\"_ _1\"></span> \u2022 <span class=\"_ _2e\"> </span>Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _27\"> </span>to <span class=\"_ _27\"> </span>IFRS <span class=\"_ _27\"> </span>3 <span class=\"_ _27\"> </span>- <span class=\"_ _27\"> </span>Business<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>Combinati<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"ff3\">: <span class=\"_ _27\"> </span>le <span class=\"_ _16\"> </span>m<span class=\"_ _3\"></span>odifiche <span class=\"_ _28\"> </span>hanno<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>lo <span class=\"_ _27\"> </span>scopo <span class=\"_ _28\"> </span>di </span>aggiorna<span class=\"_ _0\"></span>re <span class=\"_ _23\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _23\"> </span>pr<span class=\"_ _1\"></span>ese<span class=\"_ _3\"></span>nte <span class=\"_ _25\"> </span>ne<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _25\"> </span>3 <span class=\"_ _23\"> </span>al <span class=\"_ _22\"> </span>C<span class=\"_ _0\"></span>onceptu<span class=\"_ _0\"></span>al <span class=\"_ _25\"> </span>Frame<span class=\"_ _3\"></span>work<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _23\"> </span>nella <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rsione </span>rivista, sen<span class=\"_ _3\"></span>za che ci\u00f2 <span class=\"_ _0\"></span>compo<span class=\"_ _0\"></span>rti m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>difiche <span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>disp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sizion<span class=\"_ _0\"></span>i de<span class=\"_ _0\"></span>l principi<span class=\"_ _0\"></span>o. \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff4\">Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _1\"></span>to IAS <span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span>- Property, Plant and Equipment<span class=\"ff3\">: le <span class=\"_ _1\"></span>mod<span class=\"_ _0\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e hanno lo <span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>po di </span></span></span>non <span class=\"_ _23\"> </span>consent<span class=\"_ _3\"></span>ire <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>ed<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>one <span class=\"_ _23\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>cost<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>delle <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _23\"> </span>mate<span class=\"_ _0\"></span>riali <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>\u2019imp<span class=\"_ _0\"></span>orto <span class=\"_ _23\"> </span>rice<span class=\"_ _0\"></span>vuto <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>alla<span class=\"_ _3\"></span> vendita<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>beni<span class=\"_ _3\"></span> prod<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tti <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>fase<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>dell\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 ste<span class=\"_ _0\"></span>ssa. <span class=\"_ _3\"></span>Tali <span class=\"_ _3\"></span>ricavi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>relat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i costi sara<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>pertant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vati nel co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to eco<span class=\"_ _3\"></span>nomico. \u2022 <span class=\"_ _2e\"> </span><span class=\"ff4\">Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>IAS <span class=\"_ _16\"> </span>37 <span class=\"_ _16\"> </span>- <span class=\"_ _16\"> </span>Provisi<span class=\"_ _0\"></span>ons, <span class=\"_ _16\"> </span>Conti<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>nt <span class=\"_ _16\"> </span>Liabil<span class=\"_ _0\"></span>ities <span class=\"_ _16\"> </span>and <span class=\"_ _16\"> </span>C<span class=\"_ _0\"></span>ontingent<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>Ass<span class=\"_ _0\"></span>ets<span class=\"ff3 lsd\">: </span></span>l\u2019emendame<span class=\"_ _3\"></span>nto <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>hiarisce <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _2\"> </span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>sul<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019event<span class=\"_ _3\"></span>uale <span class=\"_ _2\"> </span>oner<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _22\"> </span>di <span class=\"_ _2\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>i devono<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cons<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>rare <span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tti i <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>osti direttame<span class=\"_ _0\"></span>nte i<span class=\"_ _1\"></span>mpu<span class=\"_ _0\"></span>tabili al <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>o. <span class=\"_ _1\"></span>D<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>onsegue<span class=\"_ _3\"></span>nza, la valutazi<span class=\"_ _0\"></span>one sull\u2019event<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ale oner<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sit\u00e0 di u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>o i<span class=\"_ _1\"></span>ncl<span class=\"_ _0\"></span>ude non <span class=\"_ _1\"></span>solo i <span class=\"_ _1\"></span>costi increme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tal<span class=\"_ _3\"></span>i (come <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>esem<span class=\"_ _3\"></span>pio, <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>ateriale <span class=\"_ _1d\"></span>diretto <span class=\"_ _1d\"></span>impieg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>lav<span class=\"_ _0\"></span>orazione)<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>nche tutti <span class=\"_ _6\"></span>i <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _6\"></span>che <span class=\"_ _1\"></span>l\u2019impresa <span class=\"_ _1\"></span>non <span class=\"_ _6\"></span>pu<span class=\"ff3\">\u00f2 <span class=\"_ _5\"></span>evitare<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>quan<span class=\"_ _3\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>stipu<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span>cont<span class=\"_ _0\"></span>ratto <span class=\"_ _6\"></span>(c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>me, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d </span>esem<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>io, la <span class=\"_ _0\"></span>quota <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell'amm<span class=\"_ _3\"></span>ortament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dei<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>macc<span class=\"_ _3\"></span>hinari im<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>iegati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r l'adem<span class=\"_ _0\"></span>piment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span> contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>). \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff4\">Annual<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Improve<span class=\"_ _0\"></span>ments <span class=\"_ _1\"></span>2018-<span class=\"lsc\">2020</span><span class=\"fff\">: le <span class=\"_ _1\"></span>modific<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>state <span class=\"_ _1\"></span>appo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tate<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>all\u2018IFRS<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span><span class=\"ff3\">- <span class=\"_ _6\"></span><span class=\"ff4\">F<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rst-time<span class=\"_ _3\"></span> </span></span></span></span></span>Adoptio<span class=\"_ _3\"></span>n o<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span> In<span class=\"_ _1\"></span>tern<span class=\"_ _3\"></span>ational F<span class=\"_ _0\"></span>inancial<span class=\"_ _0\"></span> Repo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ting <span class=\"_ _3\"></span>Standards<span class=\"fff\">, <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ll\u2019IFR<span class=\"_ _0\"></span>S 9 <span class=\"ff3\">- <span class=\"ff4\">Fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> Instru<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ents<span class=\"ff3 ls11\">, </span></span></span></span>allo IAS<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>41 - <span class=\"ff4\">Agr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cult<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>re<span class=\"ff3\"> e ag<span class=\"_ _3\"></span>li <span class=\"ff4\">I<span class=\"_ _1\"></span>llust<span class=\"_ _0\"></span>rative <span class=\"_ _0\"></span>Examp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>es<span class=\"ff3\"> <span class=\"fff\">del<span class=\"_ _0\"></span>l\u2019IFRS 16 <span class=\"ff3\">-<span class=\"_ _0\"></span> <span class=\"ff4\">Leases</span>.<span class=\"_ _3\"></span> </span></span></span></span></span></span>L\u2019adoz<span class=\"_ _0\"></span>ione <span class=\"_ _22\"> </span>di <span class=\"_ _2\"> </span>ta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _2\"> </span>em<span class=\"_ _0\"></span>endame<span class=\"_ _3\"></span>nti <span class=\"_ _22\"> </span>non <span class=\"_ _2\"> </span>ha <span class=\"_ _22\"> </span>com<span class=\"_ _0\"></span>portato <span class=\"_ _2\"> </span>ef<span class=\"_ _0\"></span>fetti<span class=\"_ _3\"></span> <span class=\"_\"> </span>su<span class=\"_ _3\"></span>l <span class=\"_\"> </span>b<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>anc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _22\"> </span>conso<span class=\"_ _0\"></span>lidato<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l Grupp<span class=\"_ _0\"></span>o.<span class=\"ff4\"> </span>Principi <span class=\"_ _1\"></span>contabili<span class=\"_ _3\"></span>, <span class=\"_ _6\"></span>emenda<span class=\"_ _3\"></span>menti <span class=\"_ _6\"></span>ed <span class=\"_ _1\"></span>interpret<span class=\"_ _0\"></span>azioni<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>IFRS <span class=\"_ _6\"></span>omolo<span class=\"_ _0\"></span>gati <span class=\"_ _1\"></span>dall\u2019Unione Europea, <span class=\"_ _1\"></span>non<span class=\"_ _3\"></span> ancora <span class=\"_ _25\"> </span>obbliga<span class=\"_ _0\"></span>toriamen<span class=\"_ _0\"></span>te <span class=\"_ _22\"> </span>applic<span class=\"_ _0\"></span>abili <span class=\"_ _22\"> </span>e <span class=\"_ _22\"> </span>non <span class=\"_ _22\"> </span>ad<span class=\"_ _3\"></span>ot<span class=\"_ _1\"></span>tati<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _25\"> </span>via <span class=\"_ _22\"> </span>anticipat<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _25\"> </span>Gruppo <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>31 dicem<span class=\"_ _0\"></span>bre 202<span class=\"_ _0\"></span>2 In dat<span class=\"_ _3\"></span>a 18 m<span class=\"_ _0\"></span>agg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o 2017 <span class=\"_ _3\"></span>lo I<span class=\"_ _3\"></span>ASB ha <span class=\"_ _3\"></span>pubblicat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>princip<span class=\"_ _0\"></span>io IFRS <span class=\"_ _3\"></span>1<span class=\"_ _1\"></span><span class=\"lsc\">7 </span><span class=\"fff\">\u2013</span> <span class=\"ff4\">Ins<span class=\"_ _3\"></span>urance C<span class=\"_ _3\"></span>ontracts<span class=\"ff3\"> che <span class=\"_ _3\"></span>\u00e8 </span></span>destinato<span class=\"_ _3\"></span> a s<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>ituire <span class=\"_ _0\"></span>il <span class=\"_ _3\"></span>principi<span class=\"_ _0\"></span>o IF<span class=\"_ _0\"></span>RS 4<span class=\"_ _0\"></span> <span class=\"fff\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff4\">Insurance <span class=\"_ _3\"></span>Contracts<span class=\"ff3\">. <span class=\"_ _3\"></span>L'obiett<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nuovo <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cip<span class=\"_ _0\"></span>io \u00e8<span class=\"_ _3\"></span> </span></span>quello <span class=\"_ _16\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _26\"> </span>gar<span class=\"_ _0\"></span>antire <span class=\"_ _16\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>un<span class=\"_ _1\"></span>'e<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>for<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>isca <span class=\"_ _26\"> </span>inf<span class=\"_ _3\"></span>ormazi<span class=\"_ _0\"></span>oni <span class=\"_ _26\"> </span>pertine<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _26\"> </span>rapprese<span class=\"_ _3\"></span>ntano fedelmente <span class=\"_ _1d\"></span>i <span class=\"_ _1d\"></span>dir<span class=\"_ _0\"></span>itti <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>obbl<span class=\"_ _0\"></span>ighi <span class=\"_ _1d\"></span>derivanti <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>ai <span class=\"_ _1d\"></span>contr<span class=\"_ _3\"></span>atti <span class=\"_ _3\"></span>ass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>curat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>emess<span class=\"_ _0\"></span>i. <span class=\"_ _3\"></span> <span class=\"_ _1d\"></span>Il <span class=\"_ _1d\"></span>principi<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>si <span class=\"_ _1d\"></span>applica<span class=\"_ _0\"></span> a partire da<span class=\"_ _0\"></span>l 1\u00b0 gen<span class=\"_ _0\"></span>naio 2023 ma \u00e8 c<span class=\"_ _3\"></span>onsentita u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>\u2019ap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>lic<span class=\"_ _0\"></span>azione ant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cip<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta, so<span class=\"_ _0\"></span>lo per le ent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 che applican<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> l\u2019<span class=\"_ _1\"></span>IF<span class=\"_ _3\"></span>RS <span class=\"_ _1\"></span>9 <span class=\"_ _1\"></span>\u2013<span class=\"ff3\"> <span class=\"ff4\">Strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finan<span class=\"_ _3\"></span>ziari<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _1\"></span><span class=\"fff\">e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l\u2019IFRS<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>\u2013<span class=\"ff3\"> <span class=\"ff4\">Rica<span class=\"_ _1\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> prove<span class=\"_ _0\"></span>nienti da <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> i </span></span></span></span></span></span>clienti<span class=\"ff3\">. <span class=\"_ _1d\"></span>G<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>ammi<span class=\"_ _0\"></span>nistrat<span class=\"_ _0\"></span>ori <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>dono <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>effett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>signific<span class=\"_ _0\"></span>ativo <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>bilanc<span class=\"_ _3\"></span>io co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del </span>Grupp<span class=\"_ _0\"></span>o dall\u2019ad<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione di ques<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rinci<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>io.<span class=\"ff3\"> </span>In <span class=\"_ _8\"> </span>data <span class=\"_ _2f\"> </span>9 <span class=\"_ _8\"> </span>dicembre <span class=\"_ _2f\"> </span>2021, <span class=\"_ _2f\"> </span>lo <span class=\"_ _8\"> </span>IASB <span class=\"_ _8\"> </span>ha <span class=\"_ _2f\"> </span>pubblicat<span class=\"_ _0\"></span>o <span class=\"_ _8\"> </span>un <span class=\"_ _2f\"> </span>emendament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>denomin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to \u201c<span class=\"ff4\">Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _22\"> </span>to <span class=\"_ _22\"> </span>IFRS <span class=\"_ _2\"> </span>17 <span class=\"_ _25\"> </span>In<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ce <span class=\"_ _22\"> </span>contr<span class=\"_ _0\"></span>acts:<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>I<span class=\"_ _1\"></span>nitial <span class=\"_ _25\"> </span>Applicatio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>of <span class=\"_ _22\"> </span>IFRS <span class=\"_ _22\"> </span>17 <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _25\"> </span>I<span class=\"_ _1\"></span>FRS <span class=\"_ _22\"> </span>9 <span class=\"_ _2\"> </span><span class=\"ff12\">\u2013</span> </span>Compar<span class=\"_ _0\"></span>ative <span class=\"_ _2d\"> </span>Informati<span class=\"_ _0\"></span>on<span class=\"fff\">\u201d. <span class=\"_ _2f\"> </span>L'em<span class=\"_ _0\"></span>endame<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>u<span class=\"_ _1\"></span>n'<span class=\"_ _0\"></span>opzione <span class=\"_ _2d\"> </span>di <span class=\"_ _2f\"> </span>tra<span class=\"_ _0\"></span>nsizione <span class=\"_ _2d\"> </span>relativa<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> </span>informaz<span class=\"_ _3\"></span>ioni c<span class=\"_ _3\"></span>ompa<span class=\"_ _0\"></span>rative <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inanziarie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>esentate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>lic<span class=\"_ _0\"></span>azione <span class=\"_ _1d\"></span>iniziale dell'IF<span class=\"_ _0\"></span>RS <span class=\"_ _2\"> </span>17<span class=\"_ _0\"></span>. <span class=\"_ _22\"> </span>L'em<span class=\"_ _3\"></span>endamento <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _22\"> </span>vol<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _25\"> </span>evitare <span class=\"_ _22\"> </span>disalline<span class=\"_ _3\"></span>amenti <span class=\"_ _22\"> </span>contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _22\"> </span>tempo<span class=\"_ _0\"></span>rane<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>tra attivit\u00e0 <span class=\"_\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>passi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2\"> </span>di <span class=\"_\"> </span>c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>ass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cur<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>i, <span class=\"_\"> </span>e <span class=\"_\"> </span>q<span class=\"_ _3\"></span>uindi <span class=\"_\"> </span>a <span class=\"_\"> </span>m<span class=\"_ _3\"></span>igliorare <span class=\"_ _2\"> </span>l'uti<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _2\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> informaz<span class=\"_ _3\"></span>ioni <span class=\"_\"> </span>com<span class=\"_ _3\"></span>parative <span class=\"_ _2\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>i <span class=\"_\"> </span>lett<span class=\"_ _0\"></span>ori <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_\"> </span>bi<span class=\"_ _0\"></span>lancio. <span class=\"_\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_\"> </span>m<span class=\"_ _3\"></span>odifiche<span class=\"_ _0\"></span> <span class=\"_\"> </span>si <span class=\"_ _2\"> </span>ap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>liche<span class=\"_ _0\"></span>ranno <span class=\"_ _2\"> </span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>1<span class=\"_ _3\"></span>\u00b0 gennaio<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>202<span class=\"fff\">3, <span class=\"_ _25\"> </span>un<span class=\"_ _0\"></span>itamente<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>ll\u2019ap<span class=\"_ _0\"></span>plicaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>princip<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _25\"> </span>IFRS <span class=\"_ _25\"> </span>17.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Gli <span class=\"_ _23\"> </span>amministrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>si </span>attendo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o un effetto<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>signif<span class=\"_ _0\"></span>icati<span class=\"_ _0\"></span>vo nel bilancio con<span class=\"_ _3\"></span>soli<span class=\"_ _1\"></span>dato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>del Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dall\u2019ad<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>zione di tale emendame<span class=\"_ _3\"></span>nto. In dat<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>12<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>bbraio<span class=\"_ _0\"></span> 2021 <span class=\"_ _0\"></span>lo IAS<span class=\"_ _0\"></span>B h<span class=\"_ _3\"></span>a pubblicato<span class=\"_ _3\"></span> du<span class=\"_ _0\"></span>e emen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>nti den<span class=\"_ _0\"></span>omin<span class=\"fff\">ati \u201c<span class=\"ff4\">Discl<span class=\"_ _0\"></span>osure<span class=\"_ _3\"></span> of </span></span>Account<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Policies<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>- <span class=\"_ _6\"></span><span class=\"ff12\">A<span class=\"_ _0\"></span>mend<span class=\"_ _0\"></span>ments <span class=\"_ _6\"></span>t<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>IAS <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>and <span class=\"_ _1\"></span>IFRS<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>Pract<span class=\"_ _0\"></span>ice <span class=\"_ _6\"></span>State<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>2\u201d <span class=\"_ _5\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>\u201cDef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nitio<span class=\"_ _3\"></span>n <span class=\"_ _5\"></span>of </span>Account<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _27\"> </span>E<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>ima<span class=\"_ _1\"></span>tes <span class=\"_ _27\"> </span>- <span class=\"_ _16\"> </span>Ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dments<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>IA<span class=\"_ _3\"></span>S <span class=\"_ _16\"> </span>8\u201d. <span class=\"_ _16\"> </span>L<span class=\"ff3\">e <span class=\"_ _16\"> </span>mo<span class=\"_ _3\"></span>difiche sono <span class=\"_ _27\"> </span>volte <span class=\"_ _27\"> </span>a <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>glior<span class=\"_ _0\"></span>are </span>la<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ff4\">discl<span class=\"_ _0\"></span>osure<span class=\"ff3\"> su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"ff4\">acc<span class=\"_ _0\"></span>ounting policy<span class=\"ff3\"> in <span class=\"_ _6\"></span>mo<span class=\"_ _0\"></span>do da <span class=\"_ _1\"></span>fornire <span class=\"_ _1\"></span>inform<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ili <span class=\"_ _1\"></span>agli <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nvest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tori <span class=\"_ _1\"></span>e </span></span></span></span></span>agli <span class=\"_ _27\"> </span>altri <span class=\"_ _16\"> </span>util<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzato<span class=\"_ _0\"></span>ri <span class=\"_ _27\"> </span>p<span class=\"_ _1\"></span>rima<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _16\"> </span>bila<span class=\"_ _0\"></span>ncio non<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>ad <span class=\"_ _27\"> </span>a<span class=\"_ _1\"></span>iutare <span class=\"_ _27\"> </span>le <span class=\"_ _16\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _16\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>distingue<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _27\"> </span>i cambiame<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>nelle <span class=\"_ _24\"></span>stime <span class=\"_ _24\"></span>co<span class=\"_ _0\"></span>ntabil<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>dai <span class=\"_ _24\"></span>camb<span class=\"_ _3\"></span>iamenti <span class=\"_ _5\"></span>di<span class=\"_ _1\"></span> account<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _5\"></span>policy.<span class=\"ff3\"> <span class=\"_ _23\"> </span>Le <span class=\"_ _5\"></span>modifiche <span class=\"_ _5\"></span>si </span>applic<span class=\"_ _0\"></span>herann<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dal <span class=\"_ _27\"> </span>1\u00b0 <span class=\"_ _27\"> </span>genna<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>2023, <span class=\"_ _27\"> </span>m<span class=\"fff\">a <span class=\"_ _27\"> </span>\u00e8 <span class=\"_ _27\"> </span>consentit<span class=\"_ _3\"></span>a <span class=\"_ _27\"> </span>un\u2019applic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione <span class=\"_ _28\"> </span>anticip<span class=\"_ _0\"></span>ata. <span class=\"_ _27\"> </span>Gli<span class=\"_ _0\"></span> </span>amministr<span class=\"_ _0\"></span>ator<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>atte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>don<span class=\"_ _0\"></span>o u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sign<span class=\"_ _0\"></span>ific<span class=\"_ _0\"></span>ativo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>nel<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>bilancio<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>conso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gr<span class=\"_ _0\"></span>uppo dall\u2019ado<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i ta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i emen<span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span>.<span class=\"ff3\"> </span>In data 7 m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ggi<span class=\"_ _0\"></span>o 2021 l<span class=\"_ _0\"></span>o IASB ha pu<span class=\"_ _3\"></span>bblicato un em<span class=\"_ _3\"></span>end<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>nto denom<span class=\"_ _0\"></span>inato \u201c<span class=\"_ _1\"></span><span class=\"ff4\">Ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dme<span class=\"_ _3\"></span>nts </span>to <span class=\"_ _24\"> </span>IAS <span class=\"_ _24\"> </span>12 <span class=\"_ _5\"></span>I<span class=\"_ _1\"></span>nco<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>Taxes: <span class=\"_ _5\"></span>Deferred <span class=\"_ _5\"></span>Tax <span class=\"_ _24\"> </span>related <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>Assets <span class=\"_ _5\"></span>an<span class=\"_ _1\"></span>d <span class=\"_ _5\"></span>Liabilit<span class=\"_ _0\"></span>ies <span class=\"_ _24\"> </span>arising <span class=\"_ _5\"></span>from <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>Sing<span class=\"_ _0\"></span>le Transact<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span><span class=\"fff\">\u201d. <span class=\"ff3\">Il d<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>cume<span class=\"_ _3\"></span>nto chiarisce<span class=\"_ _0\"></span> come<span class=\"_ _0\"></span> devon<span class=\"_ _0\"></span>o essere c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e imp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ste d<span class=\"_ _0\"></span>ifferite </span></span>su <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>lcune<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>op<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>posson<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>erare <span class=\"_ _6\"></span>attivi<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _24\"></span>e <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>pari<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>ammont<span class=\"_ _0\"></span>are, <span class=\"_ _6\"></span>quali <span class=\"_ _5\"></span>il leasing<span class=\"_ _0\"></span> e gl<span class=\"_ _3\"></span>i obblighi<span class=\"_ _0\"></span> di sm<span class=\"_ _3\"></span>antellame<span class=\"_ _0\"></span>nto. Le<span class=\"_ _3\"></span> modif<span class=\"_ _0\"></span>iche s<span class=\"_ _3\"></span>i appliche<span class=\"_ _0\"></span>ranno<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span>l 1\u00b0 ge<span class=\"_ _0\"></span>nnai<span class=\"_ _3\"></span>o 2023, ma <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>conse<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>un\u2019appl<span class=\"_ _0\"></span>icazione<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>antic<span class=\"_ _3\"></span>ipa<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Gli <span class=\"_ _1\"></span>amministrat<span class=\"_ _3\"></span>ori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>attendo<span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>effetto significati<span class=\"_ _3\"></span>vo nel bil<span class=\"_ _0\"></span>ancio c<span class=\"_ _0\"></span>onsolidat<span class=\"_ _3\"></span>o del Gr<span class=\"_ _0\"></span>uppo d<span class=\"fff\">all\u2019ad<span class=\"_ _0\"></span>ozione<span class=\"_ _0\"></span> di tale<span class=\"_ _0\"></span> emen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.<span class=\"ff4 fsf\"> </span></span>Principi<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>conta<span class=\"_ _0\"></span>bili, <span class=\"_ _24\"></span>emenda<span class=\"_ _0\"></span>menti <span class=\"_ _24\"></span>ed <span class=\"_ _23\"> </span>interpre<span class=\"_ _3\"></span>ta<span class=\"_ _1\"></span>zion<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>IFRS <span class=\"_ _23\"> </span>non <span class=\"_ _24\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>omologa<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>dall\u2019Union<span class=\"_ _3\"></span>e Europea<span class=\"_ _3\"></span> Alla <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i rife<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>del p<span class=\"_ _0\"></span>resente <span class=\"_ _3\"></span>docume<span class=\"_ _3\"></span>nto, <span class=\"_ _0\"></span>gli o<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>gani <span class=\"_ _3\"></span>competent<span class=\"_ _3\"></span>i del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Uni<span class=\"_ _0\"></span>one E<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ea non <span class=\"_ _5\"></span>h<span class=\"_ _1\"></span>ann<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>an<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ora <span class=\"_ _24\"></span>co<span class=\"_ _0\"></span>ncluso <span class=\"_ _5\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>proce<span class=\"_ _1\"></span><span class=\"fff\">sso<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>mol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gazi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>necessa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io <span class=\"_ _5\"></span>per <span class=\"_ _24\"></span>l\u2019adozi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _5\"></span>degli </span>emendame<span class=\"_ _3\"></span>nti e dei<span class=\"_ _0\"></span> princ<span class=\"_ _0\"></span>ipi sotto desc<span class=\"_ _3\"></span>ritti. In <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>23 <span class=\"_ _1d\"></span>genna<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>2020<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>lo <span class=\"_ _1d\"></span>IASB <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>pubblicato <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>eme<span class=\"_ _0\"></span>ndamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>denom<span class=\"_ _0\"></span>inato <span class=\"_ _1d\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff4\">Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ents </span>to <span class=\"_ _5\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>S <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>Presentat<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>F<span class=\"_ _0\"></span>inancial <span class=\"_ _6\"></span>Statements:<span class=\"_ _3\"></span> <span class=\"_ _24\"> </span>Clas<span class=\"_ _0\"></span>sification<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Liabil<span class=\"_ _0\"></span>ities <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>Current <span class=\"_ _6\"></span>or <span class=\"_ _24\"></span>No<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>-current<span class=\"fff\">\u201d<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>ed <span class=\"_ _16\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>data <span class=\"_ _16\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>o<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bre<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>pub<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>licat<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>emen<span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto <span class=\"_ _16\"> </span>denomi<span class=\"_ _0\"></span>nato </span>\u201c<span class=\"ff4\">Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _2\"> </span>to <span class=\"_ _22\"> </span>I<span class=\"_ _1\"></span>AS <span class=\"_ _2\"> </span>1 <span class=\"_ _22\"> </span>Prese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _2\"> </span>Fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>State<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ents: <span class=\"_ _22\"> </span>Non<span class=\"_ _1\"></span>-Current <span class=\"_ _2\"> </span>L<span class=\"_ _3\"></span>iabilities <span class=\"_ _22\"> </span>wi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>h </span>Covenants\u201d.<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>I <span class=\"_ _23\"> </span>documenti<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>hann<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>l\u2019<span class=\"_ _0\"></span>obiettivo <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>chi<span class=\"_ _0\"></span>arire <span class=\"_ _23\"> </span>come<span class=\"ff3\"> <span class=\"_ _23\"> </span>class<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficare <span class=\"_ _24\"></span>i <span class=\"_ _23\"> </span>debit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _24\"></span>le <span class=\"_ _23\"> </span>altre </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>breve <span class=\"_ _5\"></span>o <span class=\"_ _24\"></span>lungo <span class=\"_ _5\"></span>termine. <span class=\"_ _5\"></span>Le <span class=\"_ _24\"></span>modific<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>entrano <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>igore<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dal <span class=\"_ _5\"></span>1\u00b0 <span class=\"_ _23\"> </span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>naio <span class=\"_ _24\"></span>2024<span class=\"_ _3\"></span>; <span class=\"_ _23\"> </span>\u00e8 comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _24\"></span>consent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta <span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>n\u2019a<span class=\"_ _0\"></span>pplicazi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>anticip<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta. <span class=\"_ _24\"></span>Gli <span class=\"_ _24\"></span>amministrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _24\"></span>non <span class=\"_ _23\"> </span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>attendono <span class=\"_ _5\"></span>un effet<span class=\"_ _0\"></span>to <span class=\"_ _21\"> </span>signif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o <span class=\"_ _21\"> </span>ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _21\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _0\"></span>o <span class=\"_ _21\"> </span><span class=\"fff\">del<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _21\"> </span>da<span class=\"_ _0\"></span>ll\u2019adozio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _32\"> </span>di <span class=\"_ _21\"> </span>tale </span>emendame<span class=\"_ _3\"></span>nto.  In <span class=\"_ _2f\"> </span>data <span class=\"_ _2f\"> </span>22<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>set<span class=\"_ _3\"></span>tembre <span class=\"_ _2f\"> </span>2022<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>lo<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>IASB<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _2f\"> </span>pu<span class=\"_ _0\"></span>bblicat<span class=\"_ _3\"></span>o <span class=\"_ _2f\"> </span>un <span class=\"_ _2f\"> </span>emendame<span class=\"_ _3\"></span>nto <span class=\"_ _2d\"> </span>denominato \u201cAmend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _25\"> </span>to <span class=\"_ _23\"> </span>IFRS <span class=\"_ _25\"> </span>16 <span class=\"_ _23\"> </span>Le<span class=\"_ _0\"></span>ases: <span class=\"_ _23\"> </span>Lease <span class=\"_ _25\"> </span>L<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>abil<span class=\"_ _0\"></span>ity <span class=\"_ _23\"> </span>in <span class=\"_ _25\"> </span>a <span class=\"_ _25\"> </span>Sale <span class=\"_ _23\"> </span>and <span class=\"_ _25\"> </span>Le<span class=\"_ _3\"></span>aseback<span class=\"_ _1\"></span><span class=\"fff\">\u201d. <span class=\"_ _23\"> </span>Il <span class=\"_ _25\"> </span>docume<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o </span>richiede <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l vend<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ore<span class=\"_ _1\"></span>-less<span class=\"_ _3\"></span>ee di valutare <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a pas<span class=\"_ _0\"></span>sivit\u00e0<span class=\"_ _0\"></span> per il lease <span class=\"_ _0\"></span>riven<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ente da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>una<span class=\"_ _0\"></span> trans<span class=\"_ _0\"></span>azione di <span class=\"_ _1\"></span>sale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>&amp; l<span class=\"_ _1\"></span>ease<span class=\"_ _3\"></span>ba<span class=\"_ _1\"></span>ck<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>modo da non <span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>levare un p<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ento o u<span class=\"_ _1\"></span>na perdit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>si riferisca<span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>al diritto d\u2019<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>so tr<span class=\"_ _3\"></span>attenuto. Le m<span class=\"_ _3\"></span>odifiche s<span class=\"_ _0\"></span>i applic<span class=\"_ _0\"></span>hera<span class=\"_ _0\"></span>nno dal 1<span class=\"_ _3\"></span>\u00b0<span class=\"_ _1\"></span> ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>naio 2024<span class=\"_ _3\"></span>, ma \u00e8 co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sentit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> un<span class=\"_ _0\"></span><span class=\"fff ls0\">\u2019appl<span class=\"_ _0\"></span>icazione <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>icipata. <span class=\"_ _6\"></span>Gli <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>mmi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>istrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>non <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>attend<span class=\"_ _3\"></span>ono <span class=\"_ _24\"></span>un <span class=\"_ _5\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>signific<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>nel </span>bilanc<span class=\"_ _0\"></span>io cons<span class=\"_ _0\"></span>olidat<span class=\"_ _0\"></span>o del Gr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ppo<span class=\"_ _0\"></span> dall\u2019a<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ozio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tale em<span class=\"_ _0\"></span>endament<span class=\"_ _3\"></span>o.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>3 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> USO DI <span class=\"_ _3\"></span>STIME E DI VA<span class=\"_ _3\"></span>LUTAZION<span class=\"_ _0\"></span>I SIGNIF<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>CA<span class=\"_ _0\"></span>TIVE </span>Valore recu<span class=\"_ _3\"></span>perabile dell<span class=\"_ _3\"></span>e attivit\u00e0 m<span class=\"_ _0\"></span>ateriali <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>mmateriali non c<span class=\"_ _3\"></span>orrenti  Il Gruppo ri<span class=\"_ _0\"></span>vede pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iodic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _0\"></span> il valore c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>abil<span class=\"_ _0\"></span>e delle att<span class=\"_ _0\"></span>ivit\u00e0 mate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n corrent<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>deten<span class=\"_ _0\"></span>ute <span class=\"_ _3\"></span>ed <span class=\"_ _1d\"></span>utilizzate <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>entua<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>no<span class=\"_ _3\"></span> es<span class=\"_ _3\"></span>sere <span class=\"_ _0\"></span>disme<span class=\"_ _0\"></span>sse, <span class=\"_ _1d\"></span>quando<span class=\"_ _0\"></span> fatti e ci<span class=\"_ _0\"></span>rcosta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze ric<span class=\"_ _3\"></span>hiedono ta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e rev<span class=\"_ _0\"></span>isione.  L\u2019analis<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>recu<span class=\"_ _3\"></span>perabilit\u00e0 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l val<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>le de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 (<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pairment t<span class=\"_ _0\"></span>est)<span class=\"_ _0\"></span> n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i \u00e8 gene<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>almente<span class=\"_ _3\"></span> sv<span class=\"_ _0\"></span>ol<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> le stime <span class=\"_ _3\"></span>dei fluss<span class=\"_ _0\"></span>i di<span class=\"_ _0\"></span> cass<span class=\"_ _0\"></span>a attes<span class=\"_ _0\"></span>i da<span class=\"_ _3\"></span>ll\u2019utilizzo<span class=\"_ _0\"></span> o da<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>end<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta del be<span class=\"_ _0\"></span>ne ed ade<span class=\"_ _0\"></span>guat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di sco<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> per i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>colo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>del valore att<span class=\"_ _3\"></span>uale.  Le <span class=\"_ _3\"></span>stime <span class=\"_ _3\"></span>e le<span class=\"_ _3\"></span> ass<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nzi<span class=\"_ _0\"></span>oni <span class=\"_ _3\"></span>utilizzate <span class=\"_ _3\"></span>nell\u2019am<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o d<span class=\"_ _0\"></span>i t<span class=\"_ _0\"></span>ale <span class=\"_ _3\"></span>analisi <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>etto<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> lo<span class=\"_ _3\"></span> stat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>conoscen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> del G<span class=\"_ _1\"></span>ru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po circa <span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i sviluppi del <span class=\"_ _1\"></span>busines<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diver<span class=\"_ _0\"></span>si <span class=\"_ _1\"></span>settori di a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 in <span class=\"_ _1\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>opera <span class=\"_ _1\"></span>e tengo<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> conto <span class=\"_\"> </span>di <span class=\"_\"> </span>previsi<span class=\"_ _0\"></span>oni <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>nute <span class=\"_\"> </span>ragione<span class=\"_ _0\"></span>voli<span class=\"_ _1\"></span> <span class=\"_\"> </span>sui <span class=\"_\"> </span>futuri<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>svilupp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>dei <span class=\"_\"> </span>mercati <span class=\"_\"> </span>e <span class=\"_\"> </span>che <span class=\"_\"> </span>rimang<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _3\"></span> soggett<span class=\"_ _0\"></span>e <span class=\"_\"> </span>ad <span class=\"_\"> </span>un<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>fis<span class=\"_ _0\"></span>iologico<span class=\"_ _0\"></span> <span class=\"_\"> </span>grado<span class=\"_ _0\"></span> <span class=\"_\"> </span>di <span class=\"_\"> </span>incertez<span class=\"_ _3\"></span>za <span class=\"_\"> </span>anche <span class=\"_\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_\"> </span>consi<span class=\"_ _0\"></span>deraz<span class=\"_ _0\"></span>ione <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>perd<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>rare<span class=\"_ _3\"></span> dell\u2019attu<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>cris<span class=\"_ _0\"></span>i <span class=\"_ _23\"></span>ec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co<span class=\"ff3\">-finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>ia <span class=\"_ _23\"> </span>e <span class=\"_ _5\"></span>dei <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>uoi <span class=\"_ _24\"></span>effet<span class=\"_ _0\"></span>ti <span class=\"_ _24\"></span>sulla <span class=\"_ _24\"></span>si<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>macroeco<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span> </span>internaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>onale.<span class=\"_ _3\"></span> Nonostante<span class=\"_ _3\"></span> l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ali st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>del Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span> non<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>evide<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>no s<span class=\"_ _0\"></span>ituazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span> di valore <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _0\"></span>it\u00e0 n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>correnti <span class=\"_ _3\"></span>oltre a <span class=\"_ _3\"></span>quel<span class=\"_ _0\"></span>le ri<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>vate <span class=\"_ _0\"></span>nel <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>bilancio,<span class=\"_ _0\"></span> eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>versi svilupp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _2\"> </span>ta<span class=\"_ _0\"></span>le <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontest<span class=\"_ _0\"></span>o <span class=\"_\"> </span>ec<span class=\"_ _3\"></span>onomico<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>o <span class=\"_\"> </span>e<span class=\"_ _3\"></span>ventual<span class=\"_ _0\"></span>i <span class=\"_\"> </span>d<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>erse<span class=\"_ _3\"></span> <span class=\"_\"> </span>perf<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rm<span class=\"_ _0\"></span>ance <span class=\"_ _22\"> </span>delle <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> <span class=\"_\"> </span>del Gruppo <span class=\"_\"> </span>pot<span class=\"_ _0\"></span>rebber<span class=\"_ _0\"></span>o <span class=\"_ _30\"> </span>portare <span class=\"_\"> </span>a <span class=\"_\"> </span>valori <span class=\"_\"> </span>d<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>si <span class=\"_\"> </span>dall<span class=\"_ _3\"></span>e <span class=\"_ _4\"> </span>stime <span class=\"_\"> </span>orig<span class=\"_ _3\"></span>inari<span class=\"_ _1\"></span>e <span class=\"_\"> </span>e<span class=\"_ _0\"></span>, <span class=\"_\"> </span>ov<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>necessa<span class=\"_ _3\"></span>rio, <span class=\"_ _30\"> </span>a rettifiche <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> valore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>cune <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> cor<span class=\"_ _0\"></span>renti. Per <span class=\"_ _3\"></span>l\u2019informat<span class=\"_ _0\"></span>iva <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"ff4\">C<span class=\"_ _3\"></span>ash <span class=\"_ _3\"></span>Generat<span class=\"_ _0\"></span>ing <span class=\"_ _3\"></span>Unit<span class=\"ff3\"> (<span class=\"_ _0\"></span>CGU) <span class=\"_ _3\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficate<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>i r<span class=\"_ _0\"></span>imanda<span class=\"_ _3\"></span> al<span class=\"_ _0\"></span>la N<span class=\"_ _3\"></span>ota 4<span class=\"_ _3\"></span>, me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tre<span class=\"_ _3\"></span> </span></span>per <span class=\"_ _1\"></span>l\u2019informat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>stim<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>del v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _1\"></span>recupe<span class=\"_ _0\"></span>rabile <span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>\u2019esito<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>dell\u2019impa<span class=\"_ _0\"></span>irment <span class=\"_ _1\"></span>test <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>rimanda<span class=\"_ _3\"></span> alla N<span class=\"_ _0\"></span>ota 5<span class=\"ff6\">. </span>Valutazi<span class=\"_ _3\"></span>oni <span class=\"_ _1\"></span>riferit<span class=\"_ _3\"></span>e alla fi<span class=\"_ _0\"></span>scalit\u00e0 di<span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>ferita<span class=\"ff3\"> </span>La <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>imposte <span class=\"_ _1\"></span>anticipate<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>differ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _6\"></span>frutto <span class=\"_ _1\"></span>delle <span class=\"_ _6\"></span>stime <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _6\"></span>moda<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>le quali <span class=\"_ _2\"> </span>il <span class=\"_ _2\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_\"> </span>atte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _2\"> </span>di <span class=\"_\"> </span>rec<span class=\"_ _3\"></span>uperarne<span class=\"_ _3\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_\"> </span>co<span class=\"_ _0\"></span>ntabile, <span class=\"_ _2\"> </span>va<span class=\"_ _0\"></span>lutando <span class=\"_ _2\"> </span>in <span class=\"_ _2\"> </span>partic<span class=\"_ _3\"></span>ol<span class=\"_ _1\"></span>are <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> probabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _23\"> </span>di <span class=\"_ _22\"> </span>conseg<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>un <span class=\"_ _25\"> </span>reddito <span class=\"_ _25\"> </span>imp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile <span class=\"_ _25\"> </span>o <span class=\"_ _25\"> </span>tassa<span class=\"_ _0\"></span>bile <span class=\"_ _22\"> </span>f<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>uro.<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>Le <span class=\"_ _25\"> </span>attivit\u00e0 <span class=\"_ _25\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>fisc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _28\"> </span>differite<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>sono <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>alutate<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _28\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>ali<span class=\"_ _1\"></span>qu<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>te <span class=\"_ _28\"> </span>fisca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>si <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>reve<span class=\"_ _3\"></span>de <span class=\"_ _27\"> </span>sara<span class=\"_ _0\"></span>nno applic<span class=\"_ _0\"></span>abili <span class=\"_ _6\"></span>nell\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizio <span class=\"_ _1\"></span>nel <span class=\"_ _6\"></span>quale <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ran<span class=\"_ _3\"></span>no <span class=\"_ _5\"></span>rea<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>estinte <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>passi<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _6\"></span>quind<span class=\"_ _0\"></span>i sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iquote <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>gore <span class=\"_ _3\"></span>alla<span class=\"_ _3\"></span> data d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>del b<span class=\"_ _3\"></span>ilancio <span class=\"_ _3\"></span>e s<span class=\"_ _3\"></span>ulla b<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>delle<span class=\"_ _3\"></span> modifiche f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sca<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span> ap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>vate a ta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e dat<span class=\"_ _3\"></span>a.<span class=\"_ _1\"></span> Valutazi<span class=\"_ _3\"></span>one delle atti<span class=\"_ _0\"></span>vit\u00e0 e p<span class=\"_ _0\"></span>assivi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>\u00e0 deri<span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i da <span class=\"_ _0\"></span>contra<span class=\"_ _3\"></span>tt<span class=\"_ _1\"></span>i Il <span class=\"_ _25\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>opera <span class=\"_ _22\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>settori <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>bu<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>iness <span class=\"_ _25\"> </span>e <span class=\"_ _22\"> </span>con <span class=\"_ _25\"> </span>schemi <span class=\"_ _22\"> </span>co<span class=\"_ _0\"></span>ntrattu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _25\"> </span>generalmente<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>rile<span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>i<span class=\"_ _0\"></span>n bilanc<span class=\"_ _0\"></span>io <span class=\"_ _22\"> </span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>metodo <span class=\"_ _25\"> </span>della <span class=\"_ _25\"> </span>percentu<span class=\"_ _3\"></span>ale <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>completam<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nto.<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>In <span class=\"_ _22\"> </span>tali <span class=\"_ _22\"> </span>casi<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>margin<span class=\"_ _0\"></span>i riconosc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>uti<span class=\"_ _0\"></span> a<span class=\"_ _3\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> f<span class=\"_ _3\"></span>un<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>dell\u2019a<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>anzam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>della <span class=\"_ _3\"></span>comme<span class=\"ff3\">ssa s<span class=\"_ _3\"></span>ia de<span class=\"_ _3\"></span>i </span>marg<span class=\"_ _0\"></span>ini <span class=\"_ _5\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _6\"></span>ritiene <span class=\"_ _1\"></span>verranno <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ati <span class=\"_ _6\"></span>su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019inter<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>opera <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>suo <span class=\"_ _6\"></span>completame<span class=\"_ _3\"></span>nto: <span class=\"_ _6\"></span>pertant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>la corretta<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>lavori <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>marg<span class=\"_ _0\"></span>ini <span class=\"_ _24\"></span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _24\"></span>ad <span class=\"_ _5\"></span>opere <span class=\"_ _6\"></span>o <span class=\"_ _24\"></span>servizi <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>anco<span class=\"_ _0\"></span>ra conclusi<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>presu<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>pone<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>la <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>orretta <span class=\"_ _23\"> </span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma <span class=\"_ _24\"></span>da <span class=\"_ _23\"> </span>parte <span class=\"_ _24\"></span>del <span class=\"_ _25\"> </span>manage<span class=\"_ _3\"></span>ment<span class=\"ff3\"> <span class=\"_ _23\"> </span>dei <span class=\"_ _24\"></span>costi <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>f<span class=\"_ _0\"></span>inire, <span class=\"_ _23\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> </span>variazi<span class=\"_ _0\"></span>oni <span class=\"_ _23\"> </span>contratt<span class=\"_ _3\"></span>uali, <span class=\"_ _23\"> </span>nonch\u00e9 <span class=\"_ _24\"></span>dei <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rdi,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>degli <span class=\"_ _23\"> </span>ext<span class=\"_ _0\"></span>ra<span class=\"_ _6\"></span>-c<span class=\"_ _0\"></span>osti <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>delle <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ali <span class=\"_ _23\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>potreb<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ero<span class=\"_ _3\"></span> comprime<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e il <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rg<span class=\"_ _0\"></span>ine atteso. Per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>meglio supp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtare<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>stime<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ff4\">m<span class=\"_ _1\"></span>anage<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"ff3\">, il Gruppo si </span></span>\u00e8 <span class=\"_ _5\"></span>dotat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>sc<span class=\"_ _0\"></span>hemi <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>gesti<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>anali<span class=\"_ _1\"></span>si <span class=\"_ _6\"></span>dei <span class=\"_ _5\"></span>ris<span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>commessa<span class=\"_ _3\"></span>, <span class=\"_ _5\"></span>finalizzati<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ntificare,<span class=\"_ _3\"></span> monit<span class=\"_ _0\"></span>orare <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>quantif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>care <span class=\"_ _23\"> </span>i <span class=\"_ _25\"> </span>risch<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>relati<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _25\"> </span>svo<span class=\"_ _3\"></span>lgimento <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>tali <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>i. <span class=\"_ _25\"> </span>I <span class=\"_ _25\"> </span>valori <span class=\"_ _23\"> </span>iscritti <span class=\"_ _23\"> </span>in bilanc<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>rapprese<span class=\"_ _3\"></span>ntano la <span class=\"_ _1\"></span>miglior stima alla <span class=\"_ _1\"></span>data operat<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span><span class=\"ff4\">m<span class=\"_ _1\"></span>anage<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nt<span class=\"fff\">, <span class=\"_ _1\"></span>con l\u2019ausilio di </span></span>detti s<span class=\"_ _0\"></span>upporti pr<span class=\"_ _0\"></span>ocedura<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i. Recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bili<span class=\"_ _0\"></span>t\u00e0 dei credi<span class=\"_ _3\"></span>ti com<span class=\"_ _0\"></span>merciali<span class=\"ff3\"> </span>Il fondo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _0\"></span>ione cre<span class=\"_ _3\"></span>diti riflette<span class=\"_ _3\"></span> la stima <span class=\"_ _3\"></span>delle pe<span class=\"_ _0\"></span>rdite c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nnesse<span class=\"_ _3\"></span> al portaf<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gli<span class=\"_ _0\"></span>o credit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> societ\u00e0 <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>S<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>stat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>effett<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>at<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>acc<span class=\"_ _0\"></span>antoname<span class=\"_ _0\"></span>nti <span class=\"_ _1d\"></span>a f<span class=\"_ _3\"></span>ronte <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _3\"></span>attes<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti,<span class=\"_ _3\"></span> s<span class=\"fff\">timati <span class=\"_ _2\"> </span>in <span class=\"_\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>all\u2019espe<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>za <span class=\"_\"> </span>pass<span class=\"_ _3\"></span>ata <span class=\"_\"> </span>con<span class=\"_ _0\"></span> <span class=\"_\"> </span>riferim<span class=\"_ _0\"></span>ento <span class=\"_\"> </span>a <span class=\"_\"> </span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>editi<span class=\"_ _0\"></span> <span class=\"_\"> </span>con <span class=\"_\"> </span>an<span class=\"_ _0\"></span>aloga <span class=\"_\"> </span>risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ios<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 </span>creditizi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>, a im<span class=\"_ _3\"></span>porti insoluti<span class=\"_ _0\"></span> corrent<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>e st<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ric<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, storn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e incass<span class=\"_ _3\"></span>i, nonch\u00e9 <span class=\"_ _0\"></span>all\u2019attent<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>oni<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>raggi<span class=\"_ _0\"></span>o della <span class=\"_ _3\"></span>qualit\u00e0 <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>portafog<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>io c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ed<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>e de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>diz<span class=\"_ _0\"></span>ioni c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e <span class=\"_ _0\"></span><span class=\"fff\">previste<span class=\"_ _0\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019eco<span class=\"_ _3\"></span>nomia e <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i </span>mercati <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>riferiment<span class=\"_ _3\"></span>o. <span class=\"_ _5\"></span>Il <span class=\"_ _5\"></span>fondo<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>svalutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _5\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _0\"></span>mmisurat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>sia<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>all\u2019entit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>rischi <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>a specif<span class=\"_ _0\"></span>ici <span class=\"_ _2\"> </span>cre<span class=\"_ _0\"></span>diti, <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ia <span class=\"_ _22\"> </span>all<span class=\"_ _1\"></span>\u2019e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tit\u00e0 <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>schi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>gene<span class=\"_ _3\"></span>rico <span class=\"_ _22\"> </span>di <span class=\"_\"> </span>m<span class=\"_ _3\"></span>ancato <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>ncass<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>incombe<span class=\"_ _3\"></span>nte <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>lla general<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _22\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>rediti, <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>ru<span class=\"_ _0\"></span>denzi<span class=\"_ _0\"></span>alment<span class=\"fff\">e <span class=\"_ _22\"> </span>stimat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>in <span class=\"_ _22\"> </span>ba<span class=\"_ _1\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019espe<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _25\"> </span>del <span class=\"_ _22\"> </span>passat<span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>d <span class=\"_ _22\"> </span>al </span>grado d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> equ<span class=\"_ _0\"></span>ilibrio f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na<span class=\"_ _0\"></span>nziario n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>to de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> genera<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _0\"></span> dei de<span class=\"_ _0\"></span>bitori.  Con <span class=\"_ _1d\"></span>specifico <span class=\"_ _1d\"></span>riferime<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>posizioni <span class=\"_ _1d\"></span>vers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntro<span class=\"_ _0\"></span>parti <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1d\"></span>state <span class=\"_ _1d\"></span>rece<span class=\"_ _0\"></span>ntemente<span class=\"_ _3\"></span> interess<span class=\"_ _0\"></span>ate <span class=\"_ _4\"> </span>da <span class=\"_ _4\"> </span>tens<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>caratte<span class=\"_ _0\"></span>re <span class=\"_ _28\"> </span>ge<span class=\"_ _3\"></span>opo<span class=\"_ _1\"></span>litico<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>o <span class=\"_ _4\"> </span>finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>o, <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>valori <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itt<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>bilancio<span class=\"_ _0\"></span> rapprese<span class=\"_ _0\"></span>ntan<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> mig<span class=\"_ _3\"></span>lior s<span class=\"_ _0\"></span>tima <span class=\"_ _3\"></span>alla<span class=\"_ _3\"></span> data<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rata <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span><span class=\"ff4\">management<span class=\"_ _3\"></span><span class=\"ff3\"> con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>upport<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>opr<span class=\"_ _0\"></span>i </span></span>esperti leg<span class=\"_ _3\"></span>ali, tenut<span class=\"_ _0\"></span>o conto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla solvi<span class=\"_ _0\"></span>bilit\u00e0 d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> dett<span class=\"_ _0\"></span>i debitori. Accanton<span class=\"_ _3\"></span>amenti al fon<span class=\"_ _3\"></span>do per ri<span class=\"_ _0\"></span>schi e oneri, <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _3\"></span>it<span class=\"_ _1\"></span>\u00e0 e <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttivi<span class=\"_ _0\"></span>t\u00e0 potenzi<span class=\"_ _3\"></span>ali I fo<span class=\"_ _1\"></span>ndi per rischi <span class=\"_ _1\"></span>e on<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i sono <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le passivit\u00e0 rilevat<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>nel bilancio, di <span class=\"_ _1\"></span>scaden<span class=\"_ _3\"></span>za<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>are incerti. <span class=\"_ _0\"></span>L<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ua<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tifica<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>dipende<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dalle st<span class=\"_ _0\"></span>ime <span class=\"_ _3\"></span>degl<span class=\"_ _0\"></span>i Amm<span class=\"_ _3\"></span>inistrator<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>ui c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _3\"></span>da s<span class=\"_ _3\"></span>ostenere alla data<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di c<span class=\"_ _0\"></span>hiusur<span class=\"_ _0\"></span>a del <span class=\"fff\">bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o, per<span class=\"_ _3\"></span> estingue<span class=\"_ _0\"></span>re l\u2019obb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>igaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one.<span class=\"ff3\"> </span></span>Le <span class=\"_ _26\"> </span>pass<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>le<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _16\"> </span>potenziali <span class=\"_ _16\"> </span>non <span class=\"_ _26\"> </span>son<span class=\"_ _3\"></span>o <span class=\"_ _26\"> </span>contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzate <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>bilancio, <span class=\"_ _16\"> </span>in <span class=\"_ _26\"> </span>acc<span class=\"_ _0\"></span>ordo rispetti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ame<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>paragrafi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>27 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n. <span class=\"_ _6\"></span>31 d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>IAS<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>37 <span class=\"_ _5\"></span>- <span class=\"_ _1\"></span><span class=\"ff4\">Accanto<span class=\"_ _3\"></span>namenti, <span class=\"_ _1\"></span>passiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _3\"></span> </span>potenz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali<span class=\"ff3 ls11\">. <span class=\"ls0\"> </span></span>Le <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>nzi<span class=\"_ _1\"></span><span class=\"fff\">ali <span class=\"_ _5\"></span>deri<span class=\"_ _0\"></span>vano <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>un\u2019obb<span class=\"_ _0\"></span>ligazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>possibi<span class=\"_ _0\"></span>le, <span class=\"_ _24\"></span>f<span class=\"_ _0\"></span>rutto <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>fatti <span class=\"_ _5\"></span>passat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>cui </span>esistenza<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sar\u00e0 <span class=\"_ _24\"></span>confe<span class=\"_ _0\"></span>rmata <span class=\"_ _5\"></span>solo <span class=\"_ _24\"></span>dal <span class=\"_ _24\"></span>verifica<span class=\"_ _0\"></span>rsi, <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dal <span class=\"_ _24\"></span>non <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>erific<span class=\"_ _0\"></span>arsi, <span class=\"_ _5\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>uno <span class=\"_ _24\"></span>o <span class=\"_ _24\"></span>pi\u00f9 <span class=\"_ _23\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti <span class=\"_ _24\"></span>futu<span class=\"_ _0\"></span>ri incerti, <span class=\"_ _1d\"></span>non <span class=\"_ _3\"></span>tota<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tto <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>dell\u2019impres<span class=\"_ _3\"></span>a, <span class=\"_ _3\"></span>oppure <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>n\u2019obb<span class=\"_ _0\"></span>ligazi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span><span class=\"ff3\">attuale<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>che </span>deriva <span class=\"_ _25\"> </span>da <span class=\"_ _25\"> </span>fatti <span class=\"_ _25\"> </span>passat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ma <span class=\"_ _25\"> </span>non <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>rilevata <span class=\"_ _23\"> </span>per<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _25\"> </span>non <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _25\"> </span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _25\"> </span>un <span class=\"_ _22\"> </span>es<span class=\"_ _3\"></span>borso <span class=\"_ _25\"> </span>o <span class=\"_ _22\"> </span>perch\u00e9<span class=\"_ _3\"></span> l\u2019import<span class=\"_ _0\"></span>o di quest\u2019<span class=\"_ _3\"></span>ultima no<span class=\"_ _0\"></span>n pu\u00f2 es<span class=\"_ _0\"></span>sere <span class=\"_ _0\"></span>atten<span class=\"_ _0\"></span>dibilm<span class=\"_ _0\"></span>ente determ<span class=\"_ _3\"></span>inato.<span class=\"ff3\"> </span>Le <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _24\"></span>po<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>li <span class=\"_ _25\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _23\"> </span>delle <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _23\"> </span>possib<span class=\"_ _0\"></span>ili <span class=\"_ _25\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ate<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>in <span class=\"_ _23\"> </span>bilancio, <span class=\"_ _23\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>deriva<span class=\"_ _1\"></span>no <span class=\"_ _25\"> </span>da<span class=\"_ _3\"></span> eventi <span class=\"_ _3\"></span>passat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la c<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>istenza <span class=\"_ _3\"></span>sar\u00e0 <span class=\"_ _3\"></span>confe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>mat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>solame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>al <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>erificars<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ific<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rsi,<span class=\"_ _3\"></span> di un<span class=\"_ _0\"></span>o o pi\u00f9 fatti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>turi incert<span class=\"_ _3\"></span>i non tot<span class=\"_ _0\"></span>almente<span class=\"_ _0\"></span> sotto<span class=\"_ _3\"></span> il control<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019impres<span class=\"_ _3\"></span>a.<span class=\"_ _6\"></span><span class=\"ff3\"> </span>Nell\u2019effet<span class=\"_ _0\"></span>tuare<span class=\"_ _3\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>pro<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span> <span class=\"_\"> </span>stime, <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_\"> </span>Amm<span class=\"_ _3\"></span>inistrat<span class=\"_ _3\"></span>ori <span class=\"_\"> </span>si<span class=\"_ _0\"></span> <span class=\"_\"> </span>av<span class=\"_ _0\"></span>valgo<span class=\"_ _0\"></span>no, <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>v<span class=\"_ _6\"></span><span class=\"ff3\">e<span class=\"_ _3\"></span> <span class=\"_\"> </span>ritenut<span class=\"_ _3\"></span>o <span class=\"_\"> </span>nec<span class=\"_ _0\"></span>essar<span class=\"_ _0\"></span>io, </span>anche <span class=\"_ _0\"></span>dei pare<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i d<span class=\"_ _0\"></span>i consu<span class=\"_ _0\"></span>lenti leg<span class=\"_ _3\"></span>ali <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span> espe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ti. Contabilizz<span class=\"_ _3\"></span>azione del<span class=\"_ _0\"></span> Fondo <span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>ratta<span class=\"_ _0\"></span>mento<span class=\"_ _0\"></span> di Fine R<span class=\"_ _3\"></span>apporto Il <span class=\"_ _1\"></span>Fondo <span class=\"_ _6\"></span>Tratt<span class=\"_ _3\"></span>amento <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>F<span class=\"_ _0\"></span>ine <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orto<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>maturata <span class=\"_ _1\"></span>prima <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _6\"></span>gen<span class=\"_ _0\"></span>naio <span class=\"_ _1\"></span>2007, <span class=\"_ _1\"></span>a seguit<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>della <span class=\"_ _5\"></span>riforma<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _5\"></span>previdenza <span class=\"_ _5\"></span>compleme<span class=\"_ _0\"></span>ntare,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>rientra<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>nei <span class=\"_ _5\"></span>piani <span class=\"_ _5\"></span>a <span class=\"_ _24\"></span>benefic<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>definit<span class=\"_ _0\"></span>i previsti <span class=\"_\"> </span>d<span class=\"_ _3\"></span>allo <span class=\"_\"> </span>IAS <span class=\"_\"> </span>19 <span class=\"_\"> </span>- <span class=\"_\"> </span>Be<span class=\"_ _3\"></span>nefici <span class=\"_ _2\"> </span>per <span class=\"_ _2\"> </span>i <span class=\"_\"> </span>dipe<span class=\"_ _0\"></span>ndenti<span class=\"fff\">. <span class=\"_ _2\"> </span>Tali <span class=\"_\"> </span>pia<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_\"> </span>de<span class=\"_ _0\"></span>finisc<span class=\"_ _0\"></span>ono <span class=\"_\"> </span>l\u2019<span class=\"_ _0\"></span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntare <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l </span>benef<span class=\"_ _0\"></span>icio pe<span class=\"_ _0\"></span>nsionist<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o spetta<span class=\"_ _3\"></span>nte al l<span class=\"_ _3\"></span>avoratore <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>moment<span class=\"_ _3\"></span>o della ce<span class=\"_ _0\"></span>ssaz<span class=\"_ _0\"></span>ione de<span class=\"_ _3\"></span>l rapp<span class=\"_ _0\"></span>orto d<span class=\"_ _0\"></span>i lavoro, il quale d<span class=\"fff\">ipende<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da diversi fattor<span class=\"_ _0\"></span>i quali l\u2019et\u00e0, gli anni di <span class=\"_ _1\"></span>ser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>izio e il salario. Le stime di </span>tali <span class=\"_ _1\"></span>paramet<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i, pur <span class=\"_ _6\"></span>prudent<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ovati<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>da <span class=\"_ _1\"></span>se<span class=\"_ _0\"></span>rie <span class=\"_ _1\"></span>storiche di <span class=\"_ _6\"></span>dati azi<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, <span class=\"_ _1\"></span>posso<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>essere<span class=\"_ _3\"></span> soggett<span class=\"_ _0\"></span>i a camb<span class=\"_ _3\"></span>iamenti. La passi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>del Fondo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Trattame<span class=\"_ _3\"></span>nto di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Fine<span class=\"_ _3\"></span> Rapport<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>\u00e8 dete<span class=\"_ _3\"></span>rminata<span class=\"_ _0\"></span> dagli Am<span class=\"_ _3\"></span>ministrat<span class=\"_ _0\"></span>ori con<span class=\"_ _3\"></span> l\u2019ausili<span class=\"_ _0\"></span>o di un<span class=\"_ _0\"></span> espert<span class=\"_ _0\"></span>o indipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>nte iscr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tto a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019A<span class=\"_ _0\"></span>lbo <span class=\"_ _0\"></span>naziona<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e deg<span class=\"_ _0\"></span>li attu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>4 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> INFOR<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>ATIV<span class=\"_ _0\"></span>A DI SE<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>TOR<span class=\"_ _3\"></span>E </span>Criteri pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> l\u2019<span class=\"_ _0\"></span>identifica<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne dei<span class=\"_ _0\"></span> settori<span class=\"ff3\"> </span>L\u2019ind<span class=\"_ _0\"></span>ividuazione <span class=\"_ _3\"></span>dei settori<span class=\"_ _0\"></span> operati<span class=\"_ _0\"></span>vi \u00e8 oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span> sulla base <span class=\"ff3\">degli eleme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i che il p<span class=\"_ _0\"></span>i\u00f9 alto <span class=\"_ _0\"></span>livell<span class=\"_ _0\"></span>o </span>decis<span class=\"_ _0\"></span>ionale <span class=\"_ _23\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _23\"> </span>u<span class=\"_ _1\"></span>til<span class=\"_ _0\"></span>izza <span class=\"_ _23\"> </span>per <span class=\"_ _23\"> </span>prende<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _23\"></span>le <span class=\"_ _24\"></span>proprie <span class=\"_ _23\"> </span>decis<span class=\"_ _0\"></span>ioni <span class=\"_ _23\"> </span>in <span class=\"_ _25\"> </span>me<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ito<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>all\u2019alloca<span class=\"_ _3\"></span>zion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> delle ris<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse e<span class=\"_ _0\"></span> alla <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i risultati. Su <span class=\"_ _3\"></span>tali <span class=\"_ _1d\"></span>basi, <span class=\"_ _3\"></span>Il <span class=\"_ _1d\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>du<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>etto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>o<span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rativi, <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>Settore <span class=\"_ _3\"></span>St<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>Sett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>Inge<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>neria. Settore<span class=\"_ _0\"></span> Stile Il <span class=\"_ _1\"></span>settore a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>lie, <span class=\"_ _1\"></span>oltre <span class=\"_ _1\"></span>alle attivit\u00e0 di <span class=\"_ _1\"></span>stile auto <span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>on auto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tte l<span class=\"_ _1\"></span>e sue <span class=\"_ _1\"></span>accez<span class=\"_ _3\"></span>ioni,<span class=\"_ _1\"></span> i <span class=\"_ _1\"></span>serviz<span class=\"_ _0\"></span>i di <span class=\"_ _16\"> </span>ar<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>itett<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>i <span class=\"_ _26\"> </span>proventi <span class=\"_ _16\"> </span>deri<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>dalla <span class=\"_ _16\"> </span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>nza <span class=\"_ _26\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _26\"> </span>marchi<span class=\"_ _3\"></span>o <span class=\"_ _26\"> </span>Pininfar<span class=\"_ _0\"></span>ina,<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>i <span class=\"_ _26\"> </span>ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>di aerodin<span class=\"_ _0\"></span>amica<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>aeroacust<span class=\"_ _0\"></span>ica, <span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>assoc<span class=\"_ _0\"></span>iati <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>gestione<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _1\"></span>immob<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>liare<span class=\"_ _3\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina S.p.A.<span class=\"_ _3\"></span> Le CGU/att<span class=\"_ _3\"></span>ivit\u00e0 incl<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>se ne<span class=\"_ _0\"></span>l sett<span class=\"_ _0\"></span>ore Stile s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cAltre <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>c<span class=\"_ _3\"></span>onnesse <span class=\"_ _22\"> </span>allo <span class=\"_ _22\"> </span>Stile\u201d. <span class=\"_ _22\"> </span>Si <span class=\"_\"> </span>t<span class=\"_ _0\"></span>ratta<span class=\"_ _3\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_\"> </span>t<span class=\"_ _3\"></span>utte <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>altre <span class=\"_ _22\"> </span>attivit\u00e0 <span class=\"_ _2\"> </span>re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>ive <span class=\"_ _22\"> </span>allo <span class=\"_\"> </span><span class=\"ff3\">Stile, </span></span>effet<span class=\"_ _0\"></span>tuate <span class=\"_ _26\"> </span>att<span class=\"_ _0\"></span>ualmente <span class=\"_ _16\"> </span>dalla <span class=\"_ _26\"> </span>Pin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na <span class=\"_ _26\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>A <span class=\"_ _26\"> </span>tale <span class=\"_ _26\"> </span>C<span class=\"_ _3\"></span>GU <span class=\"_ _26\"> </span>era <span class=\"_ _26\"> </span>attri<span class=\"_ _0\"></span>buito <span class=\"_ _26\"> </span>anc<span class=\"_ _3\"></span>he l\u2019avviame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">attivit\u00e0 c<span class=\"_ _0\"></span>onnesse <span class=\"_ _3\"></span>alla societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>ina Shang<span class=\"_ _3\"></span>hai <span class=\"_ _1\"></span>C<span class=\"_ _3\"></span>o Ltd (CGU<span class=\"_ _0\"></span>);<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">attivit\u00e0 c<span class=\"_ _0\"></span>onnesse <span class=\"_ _3\"></span>alla societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>ina of Ame<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ica C<span class=\"_ _3\"></span>orp. (CGU<span class=\"_ _0\"></span>)<span class=\"_ _1\"></span>;<span class=\"ff4\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">attivit\u00e0 r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fer<span class=\"_ _0\"></span>ibili alla \u201cG<span class=\"_ _3\"></span>alleria del<span class=\"_ _3\"></span> vento\u201d;<span class=\"ff4\"> </span></span></span>\u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">immobile<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _23\"> </span>relati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>sito <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>B<span class=\"_ _0\"></span>airo <span class=\"_ _23\"> </span>Cana<span class=\"_ _0\"></span>vese, <span class=\"_ _23\"> </span>attualme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>in <span class=\"_ _25\"> </span>attesa<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>essere<span class=\"_ _3\"></span> </span>riutilizzato<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>sco<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>produttiv<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>dopo <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>conclusi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>2019 <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>contratt<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>di affitto di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ramo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di az<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>enda<span class=\"_ _3\"></span>;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">immobile<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>al sit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di Sa<span class=\"_ _3\"></span>n Gio<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>gio, <span class=\"_ _3\"></span>attualmente<span class=\"_ _3\"></span> inut<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>izzat<span class=\"_ _3\"></span>o e <span class=\"_ _3\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l </span></span>mese<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>di <span class=\"_ _26\"> </span>luglio <span class=\"_ _2d\"> </span>2022 <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stat<span class=\"_ _3\"></span>a <span class=\"_ _2f\"> </span>esp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ess<span class=\"_ _0\"></span>a <span class=\"_ _2d\"> </span>man<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>stazione <span class=\"_ _2d\"> </span>di <span class=\"_ _26\"> </span>interess<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>valore sostanzi<span class=\"_ _0\"></span>almente <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>linea <span class=\"_ _23\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span>valore <span class=\"_ _5\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>cont<span class=\"_ _3\"></span>abil<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>cess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _24\"></span>che <span class=\"_ _23\"> </span>do<span class=\"_ _0\"></span>vr<span class=\"_ _1\"></span>ebbe perfezi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nars<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nel co<span class=\"_ _0\"></span>rso de<span class=\"_ _0\"></span>l 2023<span class=\"_ _0\"></span>;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">altri imm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bili m<span class=\"_ _3\"></span>inori.<span class=\"ff4\"> </span></span></span>Settore<span class=\"_ _0\"></span> Ingegne<span class=\"_ _3\"></span>ria<span class=\"ff4\"> </span>Il <span class=\"_ _25\"> </span>settore <span class=\"_ _25\"> </span>raggr<span class=\"_ _0\"></span>uppa <span class=\"_ _25\"> </span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _25\"> </span>autom<span class=\"_ _0\"></span>otive <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>ingegn<span class=\"_ _3\"></span>eria <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>corrisponde<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>alla <span class=\"_ _25\"> </span>CGU<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>Ingegne<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span> German<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a, c<span class=\"_ _0\"></span>ostitu<span class=\"_ _0\"></span>ita dalla<span class=\"_ _0\"></span> cont<span class=\"_ _0\"></span>rollata tedes<span class=\"_ _3\"></span>ca Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ina De<span class=\"_ _0\"></span>utsc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>la<span class=\"_ _0\"></span>nd GmbH. I <span class=\"ls0\">settori di busi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ess <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n cui <span class=\"_ _0\"></span>opera <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l Gr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _0\"></span>o non so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ndizi<span class=\"_ _0\"></span>onat<span class=\"_ _0\"></span>i da fen<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>men<span class=\"_ _0\"></span>i di stag<span class=\"_ _3\"></span>ionalit\u00e0.<span class=\"_ _1\"></span> </span>Il <span class=\"_ _27\"> </span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>va<span class=\"_ _0\"></span>lu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a <span class=\"_ _27\"> </span>l\u2019andament<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>propr<span class=\"_ _3\"></span>i <span class=\"_ _16\"> </span>se<span class=\"_ _0\"></span>ttori<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>operat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>l\u2019allocaz<span class=\"_ _0\"></span>ione <span class=\"_ _27\"> </span>de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse<span class=\"_ _0\"></span> finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span>ulla base<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> Rica<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> e del<span class=\"_ _3\"></span> Ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ltato<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>rativ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> L\u2019inform<span class=\"_ _0\"></span>ativa<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>settore<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>bre <span class=\"_ _6\"></span>2022<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>confrontata<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>con l<span class=\"_ _1\"></span>\u2019ese<span class=\"_ _3\"></span>rcizio p<span class=\"_ _1\"></span>recede<span class=\"_ _3\"></span>nte, r<span class=\"_ _1\"></span>isulta<span class=\"_ _3\"></span> la segue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te:<span class=\"_ _0\"></span> 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 Totale (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Stile Ingegneria<span class=\"_ _1\"></span> consolidato<span class=\"_ _1\"></span> Ricav<span class=\"_ _1\"></span>i delle vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span>  61.096<span class=\"_ _1\"></span>             1<span class=\"_ _1\"></span>4.951 <span class=\"_ _1\"></span>             7<span class=\"_ _1\"></span>6.047 (Ricavi<span class=\"_ _1\"></span> delle vendit<span class=\"_ _1\"></span>e e delle pr<span class=\"_ _1\"></span>estazioni<span class=\"_ _1\"></span> infras<span class=\"_ _1\"></span>ettoriali) <span class=\"_ _1\"></span> (3.789)<span class=\"_ _1\"></span>                  (<span class=\"_ _1\"></span>36)             (3.8<span class=\"_ _1\"></span>25) Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> verso <span class=\"_ _1\"></span>terzi<span class=\"_ _1\"></span>               5<span class=\"_ _1\"></span>7.30<span class=\"_ _1\"></span>7              14<span class=\"_ _1\"></span>.915<span class=\"_ _1\"></span>              72<span class=\"_ _1\"></span>.222<span class=\"_ _1\"></span> Altri ricav<span class=\"_ _1\"></span>i e prov<span class=\"_ _1\"></span>enti                    <span class=\"_ _1\"></span>366 <span class=\"_ _1\"></span>                  1<span class=\"_ _1\"></span>81                   5<span class=\"_ _1\"></span>47 Totale Ricav<span class=\"_ _1\"></span>i               5<span class=\"_ _1\"></span>7.67<span class=\"_ _1\"></span>3              15<span class=\"_ _1\"></span>.096<span class=\"_ _1\"></span>              72<span class=\"_ _1\"></span>.769<span class=\"_ _1\"></span> Ammortam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> (3.040)<span class=\"_ _1\"></span>                (7<span class=\"_ _1\"></span>89)             (3.8<span class=\"_ _1\"></span>29) Riduzio<span class=\"_ _1\"></span>ni (accanto<span class=\"_ _1\"></span>namenti) di<span class=\"_ _1\"></span> fondi p<span class=\"_ _1\"></span>er rischi e on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span> 61<span class=\"ls0\"> </span>                   <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span><span class=\"lsf\">61 <span class=\"_ _1\"></span></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e (151)                  (<span class=\"_ _1\"></span>40)                (1<span class=\"_ _1\"></span>91) altri crediti <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 materiali, -                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span> immateria<span class=\"_ _1\"></span>li e diritto d<span class=\"_ _1\"></span>'uso <span class=\"_ _1\"></span> Risultato opera<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span> (70<span class=\"_ _1\"></span>4)            (2<span class=\"_ _1\"></span>.484<span class=\"_ _1\"></span>)            (3<span class=\"_ _1\"></span>.188<span class=\"_ _1\"></span>) Prov<span class=\"_ _1\"></span>enti e oneri finan<span class=\"_ _1\"></span>ziari<span class=\"_ _1\"></span>              (1.5<span class=\"_ _1\"></span>12) Quote di <span class=\"_ _1\"></span>Utile/(Perdita)<span class=\"_ _1\"></span> delle pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>te va<span class=\"_ _1\"></span>lut<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>e con il                    <span class=\"_ _1\"></span><span class=\"lsf\">39 <span class=\"_ _1\"></span></span> metodo de<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _1\"></span> netto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> Imposte                 (3<span class=\"_ _1\"></span>40) Utile/(Perd<span class=\"_ _1\"></span>ita) dell'eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> (5.0<span class=\"_ _1\"></span>01) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Totale (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Stile Ingegneria<span class=\"_ _1\"></span> consolidato<span class=\"_ _1\"></span> Ricav<span class=\"_ _1\"></span>i delle vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span>                <span class=\"_ _1\"></span>54.254 <span class=\"_ _1\"></span>               <span class=\"_ _1\"></span>16.658 <span class=\"_ _1\"></span>               <span class=\"_ _1\"></span>70.912 <span class=\"_ _1\"></span> (Ricavi<span class=\"_ _1\"></span> delle vendit<span class=\"_ _1\"></span>e e delle pr<span class=\"_ _1\"></span>estazioni<span class=\"_ _1\"></span> infras<span class=\"_ _1\"></span>ettoriali) <span class=\"_ _1\"></span> (4.111)<span class=\"_ _1\"></span>                 (5<span class=\"_ _1\"></span>41)<span class=\"_ _1\"></span>              (<span class=\"_ _1\"></span>4.652)<span class=\"_ _1\"></span> Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> verso terzi<span class=\"_ _6\"></span>               5<span class=\"_ _1\"></span>0.14<span class=\"_ _1\"></span>3                1<span class=\"_ _1\"></span>6.11<span class=\"_ _1\"></span>7                6<span class=\"_ _1\"></span>6.26<span class=\"_ _1\"></span>0  Altri ricav<span class=\"_ _1\"></span>i e prov<span class=\"_ _1\"></span>enti                    <span class=\"_ _1\"></span>233 <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>348 <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>581 <span class=\"_ _1\"></span> Totale Ricav<span class=\"_ _1\"></span>i               5<span class=\"_ _1\"></span>0.37<span class=\"_ _1\"></span>6                1<span class=\"_ _1\"></span>6.46<span class=\"_ _1\"></span>5  66.8<span class=\"_ _1\"></span>41 Ammortam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> (2.243)<span class=\"_ _1\"></span>                 (8<span class=\"_ _1\"></span>57)<span class=\"_ _1\"></span> (3.100)<span class=\"_ _1\"></span> Riduzio<span class=\"_ _1\"></span>ni (accanto<span class=\"_ _1\"></span>namenti) di<span class=\"_ _1\"></span> fondi p<span class=\"_ _1\"></span>er rischi e on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span> 319<span class=\"ls0\"> </span>                2.<span class=\"_ _1\"></span>417 <span class=\"_ _1\"></span>                 2.<span class=\"_ _1\"></span>736 <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e (449)                   (<span class=\"_ _1\"></span>43)<span class=\"_ _1\"></span>                 (4<span class=\"_ _1\"></span>92)<span class=\"_ _1\"></span> altri crediti <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 materiali, 2.674                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                 2.<span class=\"_ _1\"></span>674 <span class=\"_ _1\"></span> immateria<span class=\"_ _1\"></span>li e diritto d<span class=\"_ _1\"></span>'uso <span class=\"_ _1\"></span> Risultato opera<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span>                 2.57<span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>                 1.4<span class=\"_ _1\"></span>94 <span class=\"_ _1\"></span>                 4.07<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span> Prov<span class=\"_ _1\"></span>enti e oneri finan<span class=\"_ _1\"></span>ziari<span class=\"_ _1\"></span>               (<span class=\"_ _1\"></span>1.459)<span class=\"_ _1\"></span> Quote di <span class=\"_ _1\"></span>Utile/(Perdita)<span class=\"_ _1\"></span> delle pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>te va<span class=\"_ _1\"></span>lut<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>e con il                    <span class=\"_ _1\"></span> 29 <span class=\"_ _1\"></span> metodo de<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _1\"></span> netto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  Imposte <span class=\"_ _1\"></span>                 (1<span class=\"_ _1\"></span>93)<span class=\"_ _1\"></span> Utile/(Perd<span class=\"_ _1\"></span>ita) dell'eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> 2.44<span class=\"_ _1\"></span>7 Le transaz<span class=\"_ _3\"></span>ioni infra-settor<span class=\"_ _0\"></span>iali so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o effe<span class=\"_ _3\"></span>ttua<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> alle norma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i con<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>izion<span class=\"_ _0\"></span>i di me<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.  Le <span class=\"_ _1d\"></span>tabelle <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttost<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iden<span class=\"_ _0\"></span>ziano <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>distribuzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>ricavi <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _1d\"></span>(esc<span class=\"_ _0\"></span>lu<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i gli strume<span class=\"_ _0\"></span>nti finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iar<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> le imposte<span class=\"_ _0\"></span> ant<span class=\"_ _0\"></span>icipate) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area ge<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gr<span class=\"_ _0\"></span>afica:  31 dicembr<span class=\"_ _1\"></span>e 2022<span class=\"_ _1\"></span>   31 dicembr<span class=\"_ _1\"></span>e 2021<span class=\"_ _1\"></span>   Ricavi dell<span class=\"_ _1\"></span>e Ricavi delle<span class=\"_ _1\"></span> vendite e  Attivit\u00e0 non<span class=\"_ _1\"></span> vendite e  Attivit\u00e0 non<span class=\"_ _1\"></span>  (in mi<span class=\"_ _1\"></span>gliai<span class=\"_ _1\"></span>a di Euro)  delle correnti <span class=\"_ _1\"></span> delle correnti <span class=\"_ _1\"></span> presta<span class=\"_ _1\"></span>zioni  presta<span class=\"_ _1\"></span>zioni Italia<span class=\"_ _1\"></span> 7.270 33.762<span class=\"_ _1\"></span> 7.820 40.564<span class=\"_ _1\"></span> UE<span class=\"_ _1\"></span><span class=\"ls0\"> </span>25.009<span class=\"_ _1\"></span> 1.953 24.106<span class=\"_ _1\"></span> 2.715 Extra UE<span class=\"_ _1\"></span> 39.943<span class=\"_ _1\"></span> 468<span class=\"ls0\"> </span>34.334<span class=\"_ _1\"></span> 564<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 72.2<span class=\"_ _1\"></span>22 36.1<span class=\"_ _1\"></span>83 66.2<span class=\"_ _1\"></span>60 43.8<span class=\"_ _1\"></span>43 5 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> IMMOBI<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I, I<span class=\"_ _0\"></span>MPIAN<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I E <span class=\"_ _0\"></span>MACC<span class=\"_ _3\"></span>H<span class=\"_ _1\"></span>INARI </span>Il <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _6\"></span>netto <span class=\"_ _5\"></span>deg<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>i, <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pianti <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>macch<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nari <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>2022 <span class=\"_ _5\"></span>amm<span class=\"_ _0\"></span>onta <span class=\"_ _6\"></span>a <span class=\"_ _24\"></span>32,5<span class=\"_ _3\"></span> milioni <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _28\"> </span>(33,9 <span class=\"_ _28\"> </span>milio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _28\"> </span>di <span class=\"_ _27\"> </span>euro <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>31 <span class=\"_ _27\"> </span>dice<span class=\"_ _3\"></span>mbr<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>2021)<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>ed <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _27\"> </span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>bit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>la <span class=\"_ _27\"> </span>seg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente<span class=\"_ _3\"></span> movime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> cors<span class=\"_ _3\"></span>o degli ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi d<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi: Arr<span class=\"_ _0\"></span>edi Attrezzature In (migli<span class=\"_ _1\"></span>aia di euro) Terreni Fabbricati<span class=\"_ _1\"></span> Macchinari Impianti Altre Totale attrezzature informatiche<span class=\"_ _1\"></span> corso Costo storico  12.002<span class=\"ls0\"> </span>65.003<span class=\"_ _1\"></span><span class=\"ls0\"> </span>7.081<span class=\"ls0\"> </span>86.418<span class=\"ls0\"> </span>4.029<span class=\"ls0\"> </span>            <span class=\"ls0\">7.168 <span class=\"_ _1\"></span> </span>1.280<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>183.066<span class=\"ls0\"> </span>Ammortament<span class=\"_ _1\"></span>i e svalu<span class=\"_ _1\"></span>tazioni (6.636) (42.476) (7.004) (82.310) (3.480) (7.022) (1.185) - (150.113)<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati Valore netto contabile 31 5.366 22.527 77<span class=\"ls0\"> </span>4.108 549<span class=\"ls0\"> </span>146<span class=\"ls0\"> </span>95<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>32.953 dicembre 2020<span class=\"_ _1\"></span> Movimenti 2021<span class=\"_ _1\"></span> Investimen<span class=\"_ _1\"></span>ti  - - - 254<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>                <span class=\"ls0\">409 <span class=\"_ _1\"></span> </span>18<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>752<span class=\"ls0\"> </span>Alien<span class=\"_ _1\"></span>azioni nette  - - - (2) (41)                     <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc3 sc0\"> </span></span>- - (43) Ricla<span class=\"_ _1\"></span>ssifiche  - - - - 10<span class=\"ls0\"> </span>                  <span class=\"ls0\">54 <span class=\"_ _1\"></span> </span>13<span class=\"ls0\"> </span>(77) - Ammortament<span class=\"_ _1\"></span>i  - (1.054) (10) (675) (106)                <span class=\"_ _1\"></span><span class=\"ls0\">(92) </span>(63) - (2.000) Ripri<span class=\"_ _1\"></span>stini / - - 1.284<span class=\"ls0\"> </span>- 188<span class=\"ls0\"> </span>               <span class=\"ls0\">498 <span class=\"_ _1\"></span> </span>368<span class=\"ls0\"> </span>- 2.338<span class=\"ls0\"> </span>(svalutazion<span class=\"_ _1\"></span>i)  Altr<span class=\"_ _1\"></span>i movimenti  - - - - (7)                <span class=\"_ _1\"></span><span class=\"ls0\">(44) </span>(9) - (60) Valore netto 5.366<span class=\"ls0\"> </span>21.473<span class=\"_ _1\"></span><span class=\"ls0\"> </span>1.351<span class=\"ls0\"> </span>3.685<span class=\"ls0\"> </span>640<span class=\"ls0\"> </span>971<span class=\"ls0\"> </span>422<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>33.940<span class=\"ls0\"> </span>contabile finale Costo storico  12.002<span class=\"ls0\"> </span>65.003<span class=\"_ _1\"></span><span class=\"ls0\"> </span>7.081<span class=\"ls0\"> </span>86.670<span class=\"ls0\"> </span>4.031<span class=\"ls0\"> </span>            <span class=\"ls0\">7.631 <span class=\"_ _1\"></span> </span>1.294<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>183.712<span class=\"ls0\"> </span>Ammortament<span class=\"_ _1\"></span>i e svalu<span class=\"_ _1\"></span>tazioni (6.636) (43.530) (5.730) (82.985) (3.391)          <span class=\"ls0\">(6.660)<span class=\"_ _1\"></span> </span>(872) - (149.804)<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati  Valore netto contabile 31 5.366 21.473 1.351 3.685 640<span class=\"ls0\"> </span>971<span class=\"ls0\"> </span>422<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>33.940 dicembre 2021<span class=\"_ _1\"></span> Movimenti 2022<span class=\"_ _1\"></span> Investimen<span class=\"_ _1\"></span>ti  - 14<span class=\"ls0\"> </span>- 458<span class=\"ls0\"> </span>6                <span class=\"ls0\">285 <span class=\"_ _1\"></span> </span>36<span class=\"ls0\"> </span>336<span class=\"ls0\"> </span>1.135<span class=\"ls0\"> </span>Alien<span class=\"_ _1\"></span>azioni nette  - - - (8) -                  <span class=\"_ _1\"></span><span class=\"ls0\">(5) </span>(33) - (46) Ricla<span class=\"_ _1\"></span>ssifiche  - 3 - - 6                     <span class=\"_ _1\"></span><span class=\"ls25\">8 <span class=\"ls0\"> </span></span>1 (18) - Ammortament<span class=\"_ _1\"></span>i  - (1.054) (226) (668) (141)              <span class=\"ls0\">(384<span class=\"_ _1\"></span>) </span>(48) - (2.521) Ripri<span class=\"_ _1\"></span>stini / - - - - -                     <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc3 sc0\"> </span></span>- - - (svalutazion<span class=\"_ _1\"></span>i)  Altr<span class=\"_ _1\"></span>i movimenti  - (3) - - (5)                  <span class=\"_ _1\"></span><span class=\"ls0\">(4) </span>(7) - (19) Valore netto 5.366 20.433 1.125 3.467 506<span class=\"ls0\"> </span>871<span class=\"ls0\"> </span>371<span class=\"ls0\"> </span>350<span class=\"ls0\"> </span>32.489 contabile finale Costo storico  12.002<span class=\"ls0\"> </span>65.017<span class=\"_ _1\"></span><span class=\"ls0\"> </span>6.071<span class=\"ls0\"> </span>68.609<span class=\"ls0\"> </span>3.993<span class=\"ls0\"> </span>             <span class=\"ls0\">6.522 <span class=\"_ _1\"></span> </span>1.181<span class=\"ls0\"> </span>350<span class=\"ls0\"> </span>163.745<span class=\"ls0\"> </span>Ammortament<span class=\"_ _1\"></span>i e svalu<span class=\"_ _1\"></span>tazioni (6.636) (44.584) (4.946) (65.142) (3.487)           <span class=\"ls0\">(5.651)<span class=\"_ _1\"></span> </span>(810) - (131.256)<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati  Valore netto contabile 31 5.366 20.433 1.125 3.467 506<span class=\"ls0\"> </span>871<span class=\"ls0\"> </span>371<span class=\"ls0\"> </span>350<span class=\"ls0\"> </span>32.489 dicembre 2022<span class=\"_ _1\"></span> Le <span class=\"_ _3\"></span>categorie \u201cTe<span class=\"_ _3\"></span>rr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i\u201d e<span class=\"_ _3\"></span> \u201cFa<span class=\"_ _0\"></span>bbricati\u201d <span class=\"_ _3\"></span>accolg<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re c<span class=\"_ _3\"></span>ontabile <span class=\"_ _3\"></span>dei c<span class=\"_ _0\"></span>omplessi<span class=\"_ _3\"></span> immobi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iari<span class=\"_ _0\"></span> costituit<span class=\"_ _0\"></span>i dagl<span class=\"_ _0\"></span>i stabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ime<span class=\"_ _0\"></span>nti di<span class=\"_ _0\"></span> prod<span class=\"_ _0\"></span>uzione<span class=\"_ _3\"></span> lo<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>alizzat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>a Ba<span class=\"_ _0\"></span>iro Cana<span class=\"_ _0\"></span>vese<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in vi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Cast<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span>amonte <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>. 6 <span class=\"_ _2\"> </span>(TO), <span class=\"_ _22\"> </span>a <span class=\"_\"> </span>S<span class=\"_ _3\"></span>an <span class=\"_\"> </span>G<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>rg<span class=\"_ _0\"></span>io <span class=\"_ _2\"> </span>Can<span class=\"_ _3\"></span>avese, <span class=\"_ _2\"> </span>str<span class=\"_ _0\"></span>ada <span class=\"_ _2\"> </span>pr<span class=\"_ _3\"></span>ovinciale <span class=\"_ _22\"> </span>per <span class=\"_\"> </span>C<span class=\"_ _3\"></span>aluso <span class=\"_ _2\"> </span>(T<span class=\"_ _3\"></span>O<span class=\"_ _1\"></span>), <span class=\"_ _22\"> </span>dal <span class=\"_\"> </span>ce<span class=\"_ _3\"></span>ntro <span class=\"_ _2\"> </span>sti<span class=\"_ _0\"></span>le <span class=\"_\"> </span>e<span class=\"_ _3\"></span> ingegner<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a d<span class=\"_ _0\"></span>i Cam<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>no, via N<span class=\"_ _3\"></span>azionale n.<span class=\"_ _3\"></span> 30 (TO) <span class=\"_ _3\"></span>e da una<span class=\"_ _0\"></span> propriet\u00e0<span class=\"_ _3\"></span> lo<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>alizzata a<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Beinasc<span class=\"_ _3\"></span>o (TO). Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _3\"></span>al s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>industria<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>Bai<span class=\"_ _0\"></span>ro Ca<span class=\"_ _3\"></span>navese,<span class=\"_ _3\"></span> iscritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ari a <span class=\"_ _0\"></span>11<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>2 milioni di<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o, di cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> 10,5 pe<span class=\"_ _3\"></span>r <span class=\"_ _1\"></span>ter<span class=\"_ _0\"></span>reni e fa<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>br<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>i e 0<span class=\"_ _0\"></span>,7 per imp<span class=\"_ _3\"></span>ian<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e a<span class=\"_ _0\"></span>ltre attiv<span class=\"_ _0\"></span>it\u00e0 mate<span class=\"_ _3\"></span>riali, si ricorda <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>lo <span class=\"_ _28\"> </span>st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>nutil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzato <span class=\"_ _4\"> </span>dall<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>conclusi<span class=\"_ _0\"></span>one <span class=\"_ _4\"> </span>del <span class=\"_ _28\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>locaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _3\"></span> avven<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ta <span class=\"_ _23\"> </span>al <span class=\"_ _25\"> </span>31<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>dicembre <span class=\"_ _23\"> </span>2019.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Il <span class=\"_ _23\"> </span>valore <span class=\"_ _23\"> </span>conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>e <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>iscrizione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _23\"> </span>sito <span class=\"_ _23\"> </span>industri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _25\"> </span>stat<span class=\"_ _3\"></span>o pertant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>confro<span class=\"_ _0\"></span>ntato <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"ff4\">fa<span class=\"_ _0\"></span>ir v<span class=\"_ _3\"></span>alue<span class=\"ff3\"> <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>tenu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o cont<span class=\"_ _3\"></span>o deg<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>esiti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>valutazi<span class=\"_ _0\"></span>one </span></span>tecnico <span class=\"_ _25\"> </span>estim<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiva <span class=\"_ _23\"> </span>dello <span class=\"_ _25\"> </span>stabiliment<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>riferita <span class=\"_ _25\"> </span>a <span class=\"_ _25\"> </span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _25\"> </span>2022, <span class=\"_ _25\"> </span>dalla<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>qua<span class=\"_ _0\"></span>le <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _25\"> </span>risu<span class=\"_ _0\"></span>ltato <span class=\"_ _25\"> </span>un valore a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>ineat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a <span class=\"_ _0\"></span>quell<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di libro. Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _1d\"></span>al <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ito <span class=\"_ _1d\"></span>industriale <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>Sa<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>Giorgi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ca<span class=\"_ _0\"></span>navese <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>ricorda <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>lo <span class=\"_ _3\"></span>stab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1d\"></span>stato<span class=\"_ _3\"></span> mess<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to di inattivit\u00e0 a <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne 2015.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Il v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore contabile di iscrizione del sito industria<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, pari a 3,9 mi<span class=\"_ _0\"></span>lioni di eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, \u00e8 stato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>perta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>fro<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tato con il <span class=\"ff4\">fair va<span class=\"_ _0\"></span>lue<span class=\"ff3\"> dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> te<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uto c<span class=\"_ _0\"></span>onto </span></span>degli <span class=\"_\"> </span>es<span class=\"_ _0\"></span>iti <span class=\"_\"> </span>di <span class=\"_\"> </span>una <span class=\"_ _2\"> </span>valutazi<span class=\"_ _0\"></span>one <span class=\"_\"> </span>tecn<span class=\"_ _0\"></span>ico <span class=\"_\"> </span>estim<span class=\"_ _0\"></span>ativa <span class=\"_\"> </span>del<span class=\"_ _0\"></span>lo <span class=\"_\"> </span>stab<span class=\"_ _0\"></span>ilimento <span class=\"_\"> </span>r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ferita <span class=\"_\"> </span>a<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ch\u2019es<span class=\"_ _0\"></span>sa <span class=\"_\"> </span>a dicem<span class=\"_ _0\"></span>bre 2022, dalla qua<span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>\u00e8 ris<span class=\"_ _0\"></span>ul<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to un valore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>allineat<span class=\"_ _0\"></span>o a qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo di libro. Non si \u00e8 pertanto<span class=\"_ _3\"></span> proced<span class=\"_ _0\"></span>uto a regist<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>are a<span class=\"_ _0\"></span>lcun impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t sul val<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re di iscriz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tale sit<span class=\"_ _0\"></span>o indust<span class=\"_ _0\"></span>riale, anc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> tenuto <span class=\"_ _1d\"></span>conto <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>fa<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>mes<span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>luglio <span class=\"_ _1d\"></span>2022 <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _1d\"></span>espr<span class=\"_ _1\"></span>essa <span class=\"_ _1d\"></span>manifesta<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse<span class=\"_ _3\"></span> da <span class=\"_ _3\"></span>parte<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>un <span class=\"_ _3\"></span>potenziale<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>irente<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sostanzi<span class=\"_ _3\"></span>almente <span class=\"_ _3\"></span>in <span class=\"_ _1d\"></span>lin<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>a c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>etto<span class=\"_ _3\"></span> contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _6\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>cessi<span class=\"_ _0\"></span>one <span class=\"_ _6\"></span>che, <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _6\"></span>luce<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>degli <span class=\"_ _5\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enti<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>success<span class=\"_ _3\"></span>ivi <span class=\"_ _5\"></span>desc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>in <span class=\"_ _5\"></span>N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>32,<span class=\"_ _0\"></span> dovreb<span class=\"_ _0\"></span>be perfez<span class=\"_ _3\"></span>ionarsi nel<span class=\"_ _0\"></span> cors<span class=\"_ _0\"></span>o d<span class=\"_ _1\"></span>el<span class=\"_ _0\"></span> 2023.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> I <span class=\"_ _1\"></span>terreni <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>fab<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ric<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>local<span class=\"_ _0\"></span>izzat<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>Ita<span class=\"_ _3\"></span>lia <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>propr<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>capogr<span class=\"_ _3\"></span>uppo <span class=\"_ _1\"></span>Pininfar<span class=\"_ _0\"></span>ina S.p.A. Le <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>\u201cImpianti\u201d<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>dei \u201cM<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>\u201d <span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>31 d<span class=\"_ _0\"></span>icembre <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>accolgo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>gli im<span class=\"_ _3\"></span>pian<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i e <span class=\"_ _2\"> </span>i <span class=\"_\"> </span>m<span class=\"_ _3\"></span>acchinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>press<span class=\"_ _3\"></span>o <span class=\"_\"> </span>il <span class=\"_\"> </span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_\"> </span>di <span class=\"_\"> </span>C<span class=\"_ _3\"></span>ambian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_\"> </span>g<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>impiant<span class=\"_ _3\"></span>i <span class=\"_\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"> </span>Galle<span class=\"_ _0\"></span>ria <span class=\"_ _2\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>V<span class=\"_ _0\"></span>ento<span class=\"_ _3\"></span> <span class=\"_\"> </span>e <span class=\"_ _2\"> </span>de<span class=\"_ _0\"></span>llo stabiliment<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>Bairo<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>Canavese<span class=\"_ _3\"></span>, <span class=\"_ _23\"> </span>rapprese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>da <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pian<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>elett<span class=\"_ _0\"></span>rici <span class=\"_ _24\"></span>e <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>risca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>dament<span class=\"_ _3\"></span>o. <span class=\"_ _23\"> </span>Gli investime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_\"> </span>in <span class=\"_\"> </span>\u201cImp<span class=\"_ _0\"></span>ianti\u201d <span class=\"_\"> </span>dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>fanno <span class=\"_\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>prev<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lentem<span class=\"_ _3\"></span>ente <span class=\"_ _30\"> </span>ad <span class=\"_\"> </span>opere <span class=\"_\"> </span>di rinnovame<span class=\"_ _3\"></span>nto rea<span class=\"_ _0\"></span>lizzate p<span class=\"_ _0\"></span>resso l\u2019<span class=\"ff3\">impiant<span class=\"_ _3\"></span>o della G<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lleria<span class=\"_ _0\"></span> del Ve<span class=\"_ _3\"></span>nto<span class=\"_ _1\"></span>.  </span>Gli <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>nvest<span class=\"_ _3\"></span>imenti <span class=\"_ _1d\"></span>effettuat<span class=\"_ _0\"></span>i <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>ell\u2019ese<span class=\"_ _3\"></span>rcizio <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>categori<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>\u201cAttrezzat<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>re <span class=\"_ _1d\"></span>informat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che\u201d <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>riferisc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> all\u2019acqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sto <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>apparecc<span class=\"_ _0\"></span>hi <span class=\"_ _24\"></span>inform<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tici<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _24\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>novament<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>tec<span class=\"_ _3\"></span>nologico <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>val<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ntemente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>di compete<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a de<span class=\"_ _3\"></span>lla Cap<span class=\"_ _0\"></span>ogrupp<span class=\"_ _0\"></span>o.  La <span class=\"_ _25\"> </span>CGU <span class=\"_ _22\"> </span>\u201cAltre <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>onn<span class=\"_ _1\"></span>esse<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>allo <span class=\"_ _25\"> </span>Stile\u201d, <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>ccog<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tale <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>nvestit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>netto <span class=\"_ _25\"> </span>della Capogru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po, <span class=\"_ _6\"></span>escluse <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>Bairo <span class=\"_ _6\"></span>Canavese<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>San <span class=\"_ _5\"></span>Giorgi<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>C<span class=\"_ _0\"></span>anavese<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Galle<span class=\"_ _0\"></span>ria <span class=\"_ _5\"></span>del Vento, <span class=\"_ _6\"></span>gli <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ltri <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>li <span class=\"_ _6\"></span>minori <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>partecipaz<span class=\"_ _0\"></span>ioni, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>stata <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>sv<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>seguito<span class=\"_ _0\"></span> agli impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t test<span class=\"_ _0\"></span> effett<span class=\"_ _0\"></span>uati neg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i ese<span class=\"_ _0\"></span>rciz<span class=\"_ _0\"></span>i 2019 e <span class=\"_ _3\"></span>2020 e di ripr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>stin<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore ne<span class=\"_ _3\"></span>l <span class=\"_ _1\"></span>2021<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span> Relativam<span class=\"_ _0\"></span>ente<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>CGU, <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>risultat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>mig<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iori <span class=\"_ _6\"></span>rispett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue<span class=\"_ _0\"></span>lli <span class=\"_ _6\"></span>previst<span class=\"_ _3\"></span>i nell\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o de<span class=\"_ _0\"></span>l t<span class=\"_ _3\"></span>est d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>impairme<span class=\"_ _3\"></span>nt c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span><span class=\"ff3\">veva <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>ndotto <span class=\"_ _3\"></span>al r<span class=\"_ _0\"></span>ipristino<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>mentre </span>il <span class=\"_ _3\"></span>budget<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2023 <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>ppr<span class=\"_ _0\"></span>ovato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Consigl<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>Amminist<span class=\"_ _0\"></span>raz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>16 <span class=\"_ _3\"></span>gen<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onferma le <span class=\"_ _22\"> </span>proiez<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>onsiderate<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>fin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _22\"> </span>t<span class=\"_ _0\"></span>ale <span class=\"_ _22\"> </span>test.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>I <span class=\"_ _22\"> </span>princi<span class=\"_ _0\"></span>pali <span class=\"_ _25\"> </span>driver <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>tale <span class=\"_ _22\"> </span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>liorament<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ono<span class=\"_ _3\"></span> rapprese<span class=\"_ _0\"></span>ntati<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dal <span class=\"_ _6\"></span>nuovo <span class=\"_ _1\"></span>posizi<span class=\"_ _0\"></span>onament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valle <span class=\"_ _6\"></span>delle <span class=\"_ _1\"></span>operazion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ristrutt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>raz<span class=\"_ _0\"></span>ione intraprese,<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>della <span class=\"_ _4\"> </span>raz<span class=\"_ _0\"></span>ionalizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _4\"> </span>risorse <span class=\"_\"> </span>interne <span class=\"_ _4\"> </span>volte <span class=\"_ _4\"> </span>ad <span class=\"_ _4\"> </span>elimin<span class=\"_ _0\"></span>are <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>sacche <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i inefficie<span class=\"_ _0\"></span>nza e<span class=\"_ _0\"></span> da un c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>test<span class=\"_ _0\"></span>o di me<span class=\"_ _3\"></span>rca<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> che s<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>velato m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gli<span class=\"_ _0\"></span>ore de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>pettative. Si <span class=\"_ _24\"></span>ric<span class=\"_ _0\"></span>orda <span class=\"_ _5\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>g<span class=\"_ _0\"></span>li <span class=\"_ _5\"></span>assets <span class=\"_ _24\"></span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pali<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>CGU, <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _5\"></span>cui <span class=\"_ _5\"></span>non <span class=\"_ _24\"></span>risulta<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>allocato<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>avviame<span class=\"_ _3\"></span>nto, <span class=\"_ _24\"></span>sono rapprese<span class=\"_ _0\"></span>ntati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dai te<span class=\"_ _3\"></span>rreni e<span class=\"_ _3\"></span> dagli <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>li di C<span class=\"_ _3\"></span>ambiano, <span class=\"_ _3\"></span>per i q<span class=\"_ _3\"></span>uali una<span class=\"_ _3\"></span> r<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>nte periz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>ita a <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e 2022 ha <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nferm<span class=\"_ _0\"></span>ato che <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"ff4\">fair value</span> sono <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompless<span class=\"_ _3\"></span>ivamente superior<span class=\"_ _0\"></span>i a<span class=\"_ _1\"></span>i r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i valori <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontabili. <span class=\"_ _1d\"></span>Pertant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>cons<span class=\"_ _3\"></span>id<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>azione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>quan<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>sopr<span class=\"_ _0\"></span>a <span class=\"_ _1d\"></span>illustrato<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>gli <span class=\"_ _1d\"></span>Ammi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>istrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _1d\"></span>hanno<span class=\"_ _3\"></span> ritenut<span class=\"_ _0\"></span>o <span class=\"_\"> </span>di <span class=\"_ _2\"> </span>non <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span>porre <span class=\"_\"> </span>a<span class=\"_ _3\"></span>d <span class=\"_\"> </span>impai<span class=\"_ _0\"></span>rment <span class=\"_\"> </span>tes<span class=\"_ _3\"></span>t <span class=\"_\"> </span>la <span class=\"_ _2\"> </span>C<span class=\"_ _0\"></span>GU, <span class=\"_\"> </span>in <span class=\"_ _2\"> </span>qua<span class=\"_ _0\"></span>nto <span class=\"_\"> </span>n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_\"> </span>h<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nn<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>ra<span class=\"_ _3\"></span>vvi<span class=\"_ _1\"></span>sato<span class=\"_ _3\"></span> indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri di<span class=\"_ _0\"></span> potenzi<span class=\"_ _0\"></span>ale perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a di va<span class=\"_ _0\"></span>lore. In <span class=\"_ _24\"></span>co<span class=\"fff\">ns<span class=\"_ _0\"></span>iderazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>performa<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span> <span class=\"_ _23\"></span>neg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tive<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>onsunti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ate <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _5\"></span>2022, <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>CGU <span class=\"_ _5\"></span>\u201cIngegne<span class=\"_ _3\"></span>ria </span>German<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a\u201d <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>\u201cAttivit\u00e0 <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>nesse <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _5\"></span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>ntrollata <span class=\"_ _6\"></span>Pininfar<span class=\"_ _3\"></span>ina <span class=\"_ _6\"></span>Shanghai <span class=\"_ _6\"></span>Co <span class=\"_ _6\"></span>Ltd\u201c <span class=\"_ _6\"></span>son<span class=\"_ _3\"></span>o state <span class=\"_ _6\"></span>sottop<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ste <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>impairment <span class=\"_ _1\"></span>all\u2019esit<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>quale <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _6\"></span>reso <span class=\"_ _6\"></span>necess<span class=\"_ _0\"></span>ario <span class=\"_ _6\"></span>e<span class=\"_ _6\"></span><span class=\"ff3\">ffettu<span class=\"_ _0\"></span>are </span>una s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _0\"></span> nett<span class=\"_ _0\"></span>e c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidate<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>anche <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>iderazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019esig<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>o v<span class=\"_ _3\"></span>alore apportat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>dalle <span class=\"_ _6\"></span>stesse <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>conso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(rispet<span class=\"_ _0\"></span>tivame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _6\"></span>circa <span class=\"_ _6\"></span>2 <span class=\"_ _5\"></span>m<span class=\"_ _0\"></span>ilioni <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>0,2 milioni di<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o). Il <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>\u2019us<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>delle <span class=\"_ _23\"> </span>CGU<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>in <span class=\"_ _23\"></span>oggetto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _24\"></span>s<span class=\"_ _1\"></span><span class=\"ff3\">tato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>det<span class=\"_ _3\"></span>erminato <span class=\"_ _24\"></span>utilizza<span class=\"_ _0\"></span>ndo <span class=\"_ _24\"></span>il <span class=\"_ _25\"> </span>met<span class=\"_ _3\"></span>odo <span class=\"_ _23\"> </span>fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziari<span class=\"_ _0\"></span>o </span>(nella vers<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"ff4\">unlevere<span class=\"_ _3\"></span>d<span class=\"ff3\">) attravers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> la dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>min<span class=\"_ _3\"></span>azione del fluss<span class=\"_ _0\"></span>o di cassa p<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>st tax,<span class=\"_ _0\"></span> ricavato<span class=\"_ _3\"></span> </span></span>dal <span class=\"_ _3\"></span>budget<span class=\"_ _0\"></span> 202<span class=\"_ _3\"></span>3 e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal p<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>an<span class=\"_ _3\"></span>o 2024-20<span class=\"_ _3\"></span>25 <span class=\"_ _0\"></span>appro<span class=\"_ _0\"></span>vati <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>Amm<span class=\"_ _3\"></span>inistrazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> gennaio<span class=\"_ _3\"></span> <span class=\"_\"> </span>20<span class=\"_ _0\"></span>23, <span class=\"_ _22\"> </span>attualizzati <span class=\"_ _22\"> </span>ad <span class=\"_ _2\"> </span>un <span class=\"_ _2\"> </span>W<span class=\"_ _3\"></span>ACC <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>6,8<span class=\"_ _3\"></span>8%<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>(I<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>gegne<span class=\"_ _3\"></span>ria <span class=\"_ _2\"> </span>Ge<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ma<span class=\"_ _0\"></span>nia) <span class=\"_ _2\"> </span>e <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>1<span class=\"_ _0\"></span>3,53<span class=\"_ _3\"></span>% (Att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _22\"> </span>connesse <span class=\"_ _25\"> </span>alla <span class=\"_ _22\"> </span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _22\"> </span>control<span class=\"_ _0\"></span>lata <span class=\"_ _22\"> </span>Pininf<span class=\"_ _3\"></span>arina <span class=\"_ _2\"> </span>S<span class=\"_ _3\"></span>hanghai <span class=\"_ _22\"> </span>Co <span class=\"_ _22\"> </span>Ltd).<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>Nel <span class=\"_ _25\"> </span>calcolo <span class=\"_ _25\"> </span>del termina<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> va<span class=\"_ _3\"></span>lue<span class=\"ff3\"> \u00e8 st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to c<span class=\"_ _3\"></span>onsiderato <span class=\"_ _3\"></span>un tas<span class=\"_ _0\"></span>so <span class=\"_ _3\"></span>di cres<span class=\"_ _3\"></span>ci<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>pari a<span class=\"_ _0\"></span>llo 0<span class=\"_ _0\"></span>,7% <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>quanto c<span class=\"_ _3\"></span>oncer<span class=\"_ _0\"></span>ne la<span class=\"_ _3\"></span> </span>CGU \"I<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _3\"></span>neria <span class=\"_ _3\"></span>Germania\"<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>mentre<span class=\"_ _3\"></span> si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3\"></span>deciso<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>mantenere <span class=\"_ _3\"></span>un t<span class=\"_ _3\"></span>asso <span class=\"_ _0\"></span>di c<span class=\"_ _3\"></span>rescita <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>zero<span class=\"_ _0\"></span> relativ<span class=\"_ _0\"></span>amente<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _6\"></span>C<span class=\"_ _0\"></span>GU<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>\u201cAttivit\u00e0 <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onnesse<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>control<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ata<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>Pininfar<span class=\"_ _3\"></span>ina <span class=\"_ _6\"></span>Shang<span class=\"_ _0\"></span>hai <span class=\"_ _6\"></span>Co<span class=\"_ _3\"></span> Ltd\u201c.<span class=\"ff3\"> </span>I <span class=\"_ _22\"> </span>flussi <span class=\"_ _25\"> </span>di <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>assa <span class=\"_ _22\"> </span>sono <span class=\"_ _22\"> </span>st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _22\"> </span>dete<span class=\"_ _3\"></span>rminati<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>con <span class=\"_ _22\"> </span>riferim<span class=\"_ _3\"></span>ento <span class=\"_ _22\"> </span>alle <span class=\"_ _25\"> </span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>sio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _25\"> </span>d<span class=\"_ _6\"></span>egli <span class=\"_ _25\"> </span>Amminist<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ator<span class=\"_ _0\"></span>i, basate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>su <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _0\"></span>nzion<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>ragione<span class=\"_ _0\"></span>voli <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>strab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li, <span class=\"_ _1d\"></span>rappresent<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tive<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>migl<span class=\"_ _0\"></span>ior <span class=\"_ _3\"></span>stim<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> f<span class=\"_ _0\"></span>uture<span class=\"_ _3\"></span> condizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_\"> </span>e<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>he<span class=\"_ _1\"></span>. <span class=\"_\"> </span><span class=\"fff\">L<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>izzazi<span class=\"_ _0\"></span>one <span class=\"_\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_\"> </span>avv<span class=\"_ _0\"></span>enuta <span class=\"_ _2\"> </span>ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _0\"></span>ndo <span class=\"_ _2\"> </span>un<span class=\"_ _0\"></span> <span class=\"_\"> </span>tass<span class=\"_ _3\"></span>o <span class=\"_\"> </span>che<span class=\"_ _3\"></span> <span class=\"_\"> </span>riflett<span class=\"_ _0\"></span>e <span class=\"_ _2\"> </span>le<span class=\"_ _0\"></span> </span>valutazi<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>renti di <span class=\"_ _1\"></span>mercat<span class=\"_ _3\"></span>o, <span class=\"_ _1\"></span>il v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span><span class=\"fff\">tem<span class=\"_ _0\"></span>porale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>del denaro <span class=\"_ _1\"></span>e i <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>pecific<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 </span>non r<span class=\"_ _0\"></span>iflesse nel<span class=\"_ _0\"></span>le stime de<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>lussi d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cassa.  6 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> <span class=\"ff10\">ATTIV<span class=\"_ _0\"></span>IT\u00c0 PER<span class=\"_ _0\"></span> DIRITTO<span class=\"_ _3\"></span> D\u2019USO E PA<span class=\"_ _3\"></span>SS<span class=\"_ _1\"></span>IVI<span class=\"_ _0\"></span>T\u00c0 PER<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>DIRI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>TO D<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>USO<span class=\"ff6\"> </span></span></span>Attivit\u00e0 <span class=\"_ _0\"></span>per dir<span class=\"_ _0\"></span>itto d\u2019u<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>o<span class=\"ff6\"> </span>Il <span class=\"_ _6\"></span>valor<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>Attivit\u00e0 <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>diritt<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>d\u2019uso <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span><span class=\"ff3\">di<span class=\"_ _1\"></span>cem<span class=\"_ _3\"></span>bre <span class=\"_ _5\"></span>2022 <span class=\"_ _6\"></span>ammo<span class=\"_ _0\"></span>nta <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>2,3 <span class=\"_ _6\"></span>milioni<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>di </span>euro <span class=\"_ _6\"></span>(3 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>2021) <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>subit<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>seg<span class=\"_ _0\"></span>uente <span class=\"_ _6\"></span>movime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>zione <span class=\"_ _6\"></span>nel<span class=\"_ _0\"></span> corso deg<span class=\"_ _0\"></span>li u<span class=\"_ _0\"></span>ltimi due<span class=\"_ _0\"></span> eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi: Vetture e <span class=\"_ _1\"></span> Terreni e <span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n miglia<span class=\"_ _1\"></span>ia di euro) Totale<span class=\"_ _1\"></span> altri beni<span class=\"_ _1\"></span> fabbricati<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contab<span class=\"_ _1\"></span>ile 31 dic<span class=\"_ _1\"></span>embre 20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span> 109<span class=\"ls0\"> </span>3.44<span class=\"_ _1\"></span>8 3.55<span class=\"_ _1\"></span>7  Movimenti 20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span>   Investimen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span> 209<span class=\"_ _1\"></span><span class=\"ls0\"> </span>110<span class=\"ls0\"> </span>319<span class=\"ls0\"> </span> Alienazioni n<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span> - - -  Riclassifiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - 26<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span> Ammorta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span> (98)<span class=\"_ _1\"></span> (833) (931)  Ripri<span class=\"_ _1\"></span>stini/sva<span class=\"_ _1\"></span>lutazioni  - - -  Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _6\"></span> - 1 1 Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> 220<span class=\"ls0\"> </span>2.75<span class=\"_ _1\"></span>2 2.97<span class=\"_ _1\"></span>2 Movimenti 2<span class=\"_ _1\"></span>022<span class=\"_ _1\"></span>  Investimen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span> 285<span class=\"_ _1\"></span><span class=\"ls0\"> </span>68<span class=\"ls0\"> </span>353<span class=\"ls0\"> </span> Alienazioni n<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span> - - -  Riclassifiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (20)<span class=\"_ _1\"></span> - (20)<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span> (157) (819) (976)  Ripri<span class=\"_ _1\"></span>stini/sva<span class=\"_ _1\"></span>lutazioni  - - -  Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _6\"></span> 1 15<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 329<span class=\"ls0\"> </span>2.01<span class=\"_ _1\"></span>6 2.34<span class=\"_ _1\"></span>5 La <span class=\"_ _3\"></span>voce, <span class=\"_ _3\"></span>deriv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nte <span class=\"_ _1d\"></span>dall\u2019applic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>16, <span class=\"_ _3\"></span>rap<span class=\"_ _0\"></span>present<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _3\"></span>d\u2019us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>beni<span class=\"_ _1\"></span><span class=\"ff3\"> </span>sottosta<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>affitto <span class=\"_ _25\"> </span>sottosc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itt<span class=\"_ _0\"></span>i <span class=\"_ _22\"> </span>da<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>so<span class=\"_ _3\"></span>ci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _25\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>prevalente<span class=\"_ _3\"></span>mente <span class=\"_ _25\"> </span>per immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ad us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> uff<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cio. Passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanzi<span class=\"_ _3\"></span>arie per diri<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>to d<span class=\"_ _0\"></span>\u2019uso<span class=\"ff6\"> </span>La <span class=\"_ _25\"> </span>voce, <span class=\"_ _22\"> </span>comp<span class=\"_ _0\"></span>lessivam<span class=\"_ _0\"></span>ente<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>par<span class=\"_ _3\"></span>i <span class=\"_ _22\"> </span>a <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>uro <span class=\"_ _22\"> </span>2.59<span class=\"_ _0\"></span>1 <span class=\"_ _25\"> </span>migliaia <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>31 <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>icem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>2022<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>(eur<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>3.34<span class=\"_ _0\"></span>0 migliai<span class=\"_ _0\"></span>a al 31 dicem<span class=\"_ _3\"></span>bre <span class=\"_ _1\"></span>2021<span class=\"_ _3\"></span>), e<span class=\"_ _0\"></span>videnzia <span class=\"_ _0\"></span>le seg<span class=\"_ _0\"></span>uenti <span class=\"_ _1\"></span>sca<span class=\"_ _3\"></span>denze: Valore Fluss<span class=\"_ _1\"></span>i di cui entro<span class=\"_ _1\"></span> 1 di cui tra 1 e<span class=\"_ _1\"></span> di cui oltre<span class=\"_ _1\"></span> 5 (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) contabile finanziari anno<span class=\"ls0\"> </span>5 anni anni<span class=\"ls0\"> </span>31.1<span class=\"_ _1\"></span>2.2022 contrattua<span class=\"_ _1\"></span>li  Pass<span class=\"_ _1\"></span>ivit\u00e0 per diri<span class=\"_ _1\"></span>tto d'uso<span class=\"_ _1\"></span>  2.591 2.819 1.<span class=\"ff4 ls0\">403<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span>1.416 - Nel c<span class=\"_ _3\"></span>orso de<span class=\"_ _3\"></span>l 2<span class=\"_ _0\"></span>022 <span class=\"_ _3\"></span>il G<span class=\"_ _0\"></span>rupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ha c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rris<span class=\"_ _0\"></span>posto<span class=\"_ _0\"></span> ca<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span> be<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> e<span class=\"_ _3\"></span>uro <span class=\"_ _0\"></span>1.24<span class=\"_ _3\"></span>1 miglia<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a. Importi<span class=\"_ _0\"></span> rilevati<span class=\"_ _0\"></span> nell\u2019utile/(<span class=\"_ _3\"></span>perdita) d<span class=\"_ _3\"></span>ell\u2019esercizio<span class=\"ff6\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Ammortam<span class=\"_ _1\"></span>enti di<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 per diritto d<span class=\"_ _1\"></span>'uso <span class=\"_ _1\"></span> (976) (931) Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> sulle passiv<span class=\"_ _1\"></span>it\u00e0 per di<span class=\"_ _1\"></span>ritto d\u2019uso<span class=\"_ _6\"></span><span class=\"ff3\"> </span>(143) (173) Impairmen<span class=\"_ _1\"></span>t di attiv<span class=\"_ _1\"></span>it\u00e0 per di<span class=\"_ _1\"></span>ritto d'uso<span class=\"_ _1\"></span>  - - Costi relativi<span class=\"_ _1\"></span> ai leas<span class=\"_ _1\"></span>ing a breve<span class=\"_ _1\"></span> termin<span class=\"_ _1\"></span>e o di modesto v<span class=\"_ _1\"></span>alor<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span> (72)<span class=\"_ _1\"></span> (87)<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> (1.1<span class=\"_ _1\"></span>91) (1.1<span class=\"_ _1\"></span>91) 7 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> ATTIV<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>T\u00c0 IM<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>TERIALI </span>Il <span class=\"_ _6\"></span>valore <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>etto <span class=\"_ _1\"></span>delle <span class=\"_ _5\"></span>Att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _6\"></span>immateri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>2022 <span class=\"_ _1\"></span>ammonta <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>0,7 <span class=\"_ _6\"></span>milion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>eur<span class=\"_ _0\"></span>o (6,3 mi<span class=\"_ _0\"></span>lioni d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro a<span class=\"_ _3\"></span>l 31 dicemb<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e 2021<span class=\"_ _0\"></span>) e<span class=\"_ _3\"></span>d ha su<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ito l<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> seg<span class=\"_ _3\"></span>uen<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> mo<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>ntazione <span class=\"_ _3\"></span>del cors<span class=\"_ _0\"></span>o dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>:<span class=\"ff6\"> </span>Altre (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) Licenze<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> immobiliz<span class=\"_ _1\"></span>zazioni<span class=\"_ _1\"></span>  Costo stori<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span> 7.393 8.191 15.584<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti e sv<span class=\"_ _1\"></span>alutazioni<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati <span class=\"_ _1\"></span> (7.393)<span class=\"_ _1\"></span> (2.601)<span class=\"_ _1\"></span> (9.994)<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> - 5.59<span class=\"_ _1\"></span>0 5.59<span class=\"_ _1\"></span>0 Movimenti 2<span class=\"_ _1\"></span>021<span class=\"_ _1\"></span>  Investimen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span> 441<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>472<span class=\"ls0\"> </span> Alienazioni n<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span> - - -  Riclassifiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - - -  Ammorta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span> (57)<span class=\"_ _1\"></span> (55)<span class=\"_ _1\"></span> (112)  Ripri<span class=\"_ _1\"></span>stini/sva<span class=\"_ _1\"></span>lutazioni  326<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>336<span class=\"ls0\"> </span> Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _6\"></span> - - - Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e finale<span class=\"_ _1\"></span> 710<span class=\"ls0\"> </span>5.57<span class=\"_ _1\"></span>6 6.28<span class=\"_ _1\"></span>6  Costo stori<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span> 7.833 8.223 16.056<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti e sv<span class=\"_ _1\"></span>alutazioni<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati <span class=\"_ _1\"></span> (7.123)<span class=\"_ _1\"></span> (2.646)<span class=\"_ _1\"></span> (9.769)<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contab<span class=\"_ _1\"></span>ile 31 dic<span class=\"_ _1\"></span>embre 20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span> 710<span class=\"ls0\"> </span>5.57<span class=\"_ _1\"></span>7 6.28<span class=\"_ _1\"></span>7 Movimenti 2<span class=\"_ _1\"></span>022<span class=\"_ _1\"></span>  Investimen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span> 160<span class=\"ls0\"> </span>- 160<span class=\"ls0\"> </span> Alienazioni n<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span> - - -  Riclassifiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - - -  Ammorta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span> (278) (54)<span class=\"_ _1\"></span> (332)  Ripri<span class=\"_ _1\"></span>stini/sva<span class=\"_ _1\"></span>lutazioni  - (5.450)<span class=\"_ _1\"></span> (5.450)<span class=\"_ _1\"></span>  Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _6\"></span> - - - Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e finale<span class=\"_ _1\"></span> 592<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>665<span class=\"ls0\"> </span> Costo stori<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span> 7.993 2.773 10.766<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti e sv<span class=\"_ _1\"></span>alutazioni<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati <span class=\"_ _1\"></span> (7.401)<span class=\"_ _1\"></span> (2.700)<span class=\"_ _1\"></span> (10.101)<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 592<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>665<span class=\"ls0\"> </span>All\u2019intern<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>mmate<span class=\"_ _3\"></span>riali <span class=\"_ _24\"></span>nell\u2019es<span class=\"_ _0\"></span>erciz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _24\"></span>2018 <span class=\"_ _5\"></span>era <span class=\"_ _24\"></span>stato <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>izzato <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore relativ<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>consulenz<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er l\u2019acqui<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>zione di <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>comm<span class=\"_ _0\"></span>essa d<span class=\"_ _1\"></span>i i<span class=\"_ _1\"></span>ngeg<span class=\"_ _3\"></span>neria <span class=\"_ _1\"></span>di durata <span class=\"_ _23\"> </span>pluriann<span class=\"_ _0\"></span>uale <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>compete<span class=\"_ _3\"></span>nza <span class=\"_ _25\"> </span>della <span class=\"_ _23\"> </span>Capogruppo.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Tale<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>e<span class=\"_ _3\"></span>ra <span class=\"_ _25\"> </span>stata<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ata <span class=\"_ _23\"> </span>in misura <span class=\"_ _1\"></span>pari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>debit<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>reg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>strato<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>determ<span class=\"_ _3\"></span>inando <span class=\"_ _6\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attualizzat<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>piano <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti contratt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>almente<span class=\"_ _3\"></span> previsti ne<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>front<span class=\"_ _0\"></span>i del forn<span class=\"_ _0\"></span>itore<span class=\"_ _0\"></span> (vedasi N<span class=\"_ _3\"></span>ota <span class=\"_ _1\"></span>17).<span class=\"_ _3\"></span> L\u2019a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>amento, cos<span class=\"_ _3\"></span>\u00ec come <span class=\"_ _3\"></span>i p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>uali<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>revist<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>on i<span class=\"_ _0\"></span>l f<span class=\"_ _0\"></span>ornitore,<span class=\"_ _3\"></span> era <span class=\"_ _0\"></span>st<span class=\"_ _3\"></span>ato s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>spes<span class=\"_ _3\"></span>o coe<span class=\"_ _3\"></span>rentemente<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>on la <span class=\"_ _1\"></span>sospens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>commes<span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ingegne<span class=\"_ _3\"></span>ria <span class=\"_ _6\"></span>cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riferiva.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>In <span class=\"_ _6\"></span>consi<span class=\"_ _3\"></span>derazione d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> tension<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ivanti <span class=\"_ _23\"> </span>dalla <span class=\"_ _23\"> </span>situazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>geopolit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ca <span class=\"_ _23\"> </span>che <span class=\"_ _23\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>isto <span class=\"_ _24\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>ulteriore <span class=\"_ _23\"></span>peggi<span class=\"_ _0\"></span>orament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>a causa <span class=\"_ _23\"> </span>del <span class=\"_ _22\"> </span>confl<span class=\"_ _0\"></span>itto <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _25\"> </span>Ucraina, <span class=\"_ _25\"> </span>a <span class=\"_ _25\"> </span>fine <span class=\"_ _25\"> </span>esercizi<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>la <span class=\"_ _22\"> </span>C<span class=\"_ _0\"></span>apogru<span class=\"_ _0\"></span>ppo <span class=\"_ _25\"> </span>ha <span class=\"_ _25\"> </span>aggi<span class=\"_ _0\"></span>ornato <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>propr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> valutazi<span class=\"_ _0\"></span>oni <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>recuper<span class=\"_ _3\"></span>abilit\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _28\"> </span>tener <span class=\"_ _4\"> </span>conto <span class=\"_ _4\"> </span>del <span class=\"_ _28\"> </span>mut<span class=\"_ _0\"></span>ato <span class=\"_ _28\"> </span>co<span class=\"_ _0\"></span>ntesto <span class=\"_ _4\"> </span>e, <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>itenen<span class=\"_ _3\"></span>do <span class=\"_ _28\"> </span>poco<span class=\"_ _3\"></span> probabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>la <span class=\"_\"> </span>ripresa<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_\"> </span>relati<span class=\"_ _0\"></span>ve <span class=\"_\"> </span>alla <span class=\"_\"> </span>citat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_\"> </span>comme<span class=\"_ _0\"></span>ssa, <span class=\"_\"> </span>ha <span class=\"_\"> </span>pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ced<span class=\"_ _0\"></span>uto <span class=\"_\"> </span>con <span class=\"_\"> </span>la<span class=\"_ _3\"></span> svalutaz<span class=\"_ _0\"></span>ione <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>valore <span class=\"_ _26\"> </span><span class=\"fff\">del<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>o <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>prec<span class=\"_ _3\"></span>edenza<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>capit<span class=\"_ _0\"></span>alizzat<span class=\"_ _0\"></span>o <span class=\"_ _26\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>con <span class=\"_ _16\"> </span>un<span class=\"_ _1\"></span>\u2019eg<span class=\"_ _3\"></span>uale </span>rimisura<span class=\"_ _0\"></span>zione <span class=\"_ _1\"></span>della p<span class=\"_ _1\"></span>assiv<span class=\"_ _0\"></span>it\u00e0 v<span class=\"_ _1\"></span>erso <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>fornit<span class=\"_ _0\"></span>ore, <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>almente <span class=\"_ _1\"></span>cond<span class=\"_ _0\"></span>izionata all\u2019incass<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>dei corrispett<span class=\"_ _3\"></span>ivi <span class=\"_ _5\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>comme<span class=\"_ _0\"></span>ssa<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>ingegne<span class=\"_ _3\"></span>ria, <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _5\"></span>entram<span class=\"_ _0\"></span>bi <span class=\"_ _6\"></span>gli <span class=\"_ _5\"></span>effett<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>nett<span class=\"_ _0\"></span>ati <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>voce <span class=\"_ _6\"></span>nella voce <span class=\"_ _1d\"></span>Ri<span class=\"_ _1\"></span>pres<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>(svalut<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>) <span class=\"_ _3\"></span>nette<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>teria<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, <span class=\"_ _3\"></span>immate<span class=\"_ _3\"></span>riali <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>diritt<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>d'uso <span class=\"_ _3\"></span>(N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 28). 8 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> PARTE<span class=\"_ _0\"></span>CIPAZ<span class=\"_ _0\"></span>IONI VAL<span class=\"_ _3\"></span>UT<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>E CON <span class=\"_ _3\"></span>IL METODO D<span class=\"_ _3\"></span>EL PATRIMO<span class=\"_ _3\"></span>NI<span class=\"_ _1\"></span>O N<span class=\"_ _3\"></span>ETTO </span>Le <span class=\"_ _3\"></span>partec<span class=\"_ _3\"></span>ipazioni <span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>lu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _1d\"></span>del <span class=\"_ _3\"></span>patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _1d\"></span>netto, <span class=\"_ _3\"></span>rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rese<span class=\"_ _3\"></span>ntate <span class=\"_ _3\"></span>da <span class=\"_ _1d\"></span>investiment<span class=\"_ _3\"></span>i in imprese <span class=\"_ _3\"></span>collegate, risu<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dett<span class=\"_ _0\"></span>agliate<span class=\"_ _0\"></span> come s<span class=\"_ _3\"></span>egue: (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Goodmind <span class=\"_ _1\"></span>S.r.l. Signatur<span class=\"_ _1\"></span>e S.r.l.<span class=\"_ _1\"></span> Totale <span class=\"_ _1\"></span> % di p<span class=\"_ _1\"></span>ossesso a<span class=\"_ _1\"></span> inizio<span class=\"_ _1\"></span> ese<span class=\"_ _0\"></span>rcizio<span class=\"_ _6\"></span> 20%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>24%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Valore a ini<span class=\"_ _1\"></span>zio es<span class=\"_ _1\"></span>ercizio 135<span class=\"ls0\"> </span>509<span class=\"ls0\"> </span>644<span class=\"ls0\"> </span>Investimenti <span class=\"_ _1\"></span>/ (alie<span class=\"_ _1\"></span>nazioni)<span class=\"_ _1\"></span> - - - Riva<span class=\"_ _1\"></span>lutazioni / (Sva<span class=\"_ _1\"></span>lutazioni)<span class=\"_ _1\"></span> 18<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>Altri mov<span class=\"_ _1\"></span>imenti<span class=\"_ _1\"></span> - 1 1 Valore a fine <span class=\"_ _1\"></span>esercizio<span class=\"_ _1\"></span> 153<span class=\"ls0\"> </span>531<span class=\"ls0\"> </span>684<span class=\"ls0\"> </span>% di p<span class=\"_ _1\"></span>ossesso a<span class=\"_ _1\"></span> fine esercizio<span class=\"_ _1\"></span> 20%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>24%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Goodmi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>d S.r.l.<span class=\"_ _0\"></span> \u00e8 atti<span class=\"_ _0\"></span>va nel se<span class=\"_ _0\"></span>ttore de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> se<span class=\"_ _3\"></span>rvizi di co<span class=\"_ _0\"></span>municazi<span class=\"_ _0\"></span>one ad<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>azie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de e<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>nti.   Signat<span class=\"_ _0\"></span>ure S.r.l.<span class=\"_ _0\"></span> opera <span class=\"_ _0\"></span>prevale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _0\"></span>nte<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>nel sett<span class=\"_ _0\"></span>ore de<span class=\"_ _0\"></span>gli strume<span class=\"_ _0\"></span>nti d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> scrittu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a (\u201c<span class=\"ff4\">stationer<span class=\"_ _3\"></span>y<span class=\"_ _1\"></span><span class=\"fff\">\u201d).<span class=\"_ _0\"></span><span class=\"ff3\"> </span></span></span>9 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> PARTE<span class=\"_ _0\"></span>CIPAZ<span class=\"_ _0\"></span>IONI IN <span class=\"_ _3\"></span>ALTRE IMPRES<span class=\"_ _3\"></span>E </span>La <span class=\"_ _4\"> </span>voce <span class=\"_ _4\"> </span>\u201cParte<span class=\"_ _0\"></span>cipazi<span class=\"_ _0\"></span>oni <span class=\"_ _30\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>altre <span class=\"_ _30\"> </span>i<span class=\"_ _1\"></span>mpres<span class=\"_ _0\"></span>e\u201d, <span class=\"_ _4\"> </span>par<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>a <span class=\"_ _28\"> </span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>400<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _28\"> </span>cost<span class=\"_ _0\"></span>ituita<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>dalla parteci<span class=\"_ _0\"></span>pazio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"> </span>deten<span class=\"_ _0\"></span>uta <span class=\"_ _4\"> </span>ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"> </span>ma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tese<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>Midi <span class=\"_ _4\"> </span>Plc <span class=\"_ _4\"> </span>(eu<span class=\"_ _3\"></span>ro <span class=\"_ _4\"> </span>399 <span class=\"_ _4\"> </span>mig<span class=\"_ _0\"></span>liaia) <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _30\"> </span>a<span class=\"_ _1\"></span>ltri investime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti mi<span class=\"_ _0\"></span>nori. 10 - RIMA<span class=\"_ _0\"></span>NENZE<span class=\"_ _3\"></span> Le Rimane<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>inc<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ud<span class=\"_ _0\"></span>ono <span class=\"_ _1\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alenteme<span class=\"_ _3\"></span>nte i <span class=\"_ _1\"></span>mate<span class=\"_ _3\"></span>riali vari utilizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti nelle<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>produz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vetture e <span class=\"_ _6\"></span>prototipi <span class=\"_ _6\"></span>real<span class=\"_ _0\"></span>izzat<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pr<span class=\"_ _1\"></span>ess<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>sito <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>Cam<span class=\"_ _3\"></span>biano, <span class=\"_ _6\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dotti<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fini<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>marchio<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>Pininfar<span class=\"_ _3\"></span>ina <span class=\"_ _6\"></span>e ricamb<span class=\"_ _0\"></span>i <span class=\"_ _7\"> </span>di <span class=\"_ _2b\"> </span>v<span class=\"_ _1\"></span>etture<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>di <span class=\"_ _2b\"> </span>produzione<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _0\"></span>ppo <span class=\"_ _2b\"> </span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>vengono <span class=\"_ _2b\"> </span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>alle <span class=\"_ _7\"> </span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>se automob<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>listiche.<span class=\"_ _3\"></span> Di seg<span class=\"_ _0\"></span>uito la ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>di dettag<span class=\"_ _3\"></span>lio dei maga<span class=\"_ _3\"></span>zzini e de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> relati<span class=\"_ _0\"></span>vi fond<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne: (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Ma<span class=\"_ _1\"></span>terie <span class=\"_ _0\"></span>prime<span class=\"_ _1\"></span> 491<span class=\"_ _1\"></span><span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>Prod<span class=\"_ _1\"></span>otti finiti 120<span class=\"_ _1\"></span><span class=\"ls0\"> </span>134<span class=\"ls0\"> </span>(Fondo sv<span class=\"_ _1\"></span>alutazione<span class=\"_ _1\"></span> mat<span class=\"_ _1\"></span>erie prime)<span class=\"_ _1\"></span> (269) (294) Totale Ri<span class=\"_ _1\"></span>manenze<span class=\"_ _1\"></span> 342<span class=\"ls0\"> </span>330<span class=\"ls0\"> </span>Il <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>utazione<span class=\"_ _3\"></span> mate<span class=\"_ _3\"></span>rie <span class=\"_ _1d\"></span>prime, <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bilizzat<span class=\"_ _3\"></span>o <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>fronte <span class=\"_ _1d\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>hio <span class=\"_ _3\"></span>d\u2019obs<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lesce<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>za <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> le<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span> movime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>mate<span class=\"_ _0\"></span>riali, <span class=\"_ _1\"></span>ha <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ubito l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>seg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>moviment<span class=\"_ _3\"></span>azione <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>degli <span class=\"_ _1\"></span>ult<span class=\"_ _0\"></span>imi due ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizi:<span class=\"_ _0\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Valore ad ini<span class=\"_ _1\"></span>zio es<span class=\"_ _1\"></span>ercizio<span class=\"_ _1\"></span> 294<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>Accantonam<span class=\"_ _1\"></span>ento<span class=\"_ _1\"></span> - 25<span class=\"ls0\"> </span>Util<span class=\"_ _0\"></span>izzo<span class=\"_ _1\"></span> (25)<span class=\"_ _1\"></span> (33)<span class=\"_ _1\"></span> Valore a fine <span class=\"_ _1\"></span>esercizio<span class=\"_ _1\"></span> 269<span class=\"ls0\"> </span>294<span class=\"ls0\"> </span>11 - CREDI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I CO<span class=\"_ _3\"></span>MME<span class=\"_ _1\"></span>R<span class=\"_ _3\"></span>CI<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I E AL<span class=\"_ _3\"></span>TRI CREDI<span class=\"_ _0\"></span>TI Il dettag<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>o de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mme<span class=\"_ _0\"></span>rcial<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> risult<span class=\"_ _0\"></span>a il segue<span class=\"_ _3\"></span>nte:<span class=\"_ _0\"></span> <span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Crediti Ita<span class=\"_ _1\"></span>lia <span class=\"_ _1\"></span> 1.981 1.734  Crediti <span class=\"_ _1\"></span>UE  3.551 2.836  Crediti Extra<span class=\"_ _1\"></span> UE <span class=\"_ _1\"></span> 7.651 8.870  (Fondo sv<span class=\"_ _1\"></span>alutazion<span class=\"_ _1\"></span>e)  (618) (714) Crediti com<span class=\"_ _1\"></span>merciali v<span class=\"_ _1\"></span>erso t<span class=\"_ _1\"></span>erzi<span class=\"_ _1\"></span> 12.5<span class=\"_ _1\"></span>65 12.7<span class=\"_ _1\"></span>26 Crediti com<span class=\"_ _1\"></span>merciali ver<span class=\"_ _1\"></span>so parti <span class=\"_ _1\"></span>correlate<span class=\"_ _6\"></span> 604<span class=\"ls0\"> </span>591<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 13.1<span class=\"_ _1\"></span>69 13.3<span class=\"_ _1\"></span>17 Le <span class=\"_\"> </span>pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nci<span class=\"_ _0\"></span>pali <span class=\"_\"> </span>co<span class=\"_ _0\"></span>ntropa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ti <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>G<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_\"> </span>p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>im<span class=\"_ _0\"></span>arie <span class=\"_\"> </span>case <span class=\"_ _22\"> </span>automobi<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _3\"></span> <span class=\"_\"> </span>con <span class=\"_\"> </span>sta<span class=\"_ _0\"></span>nding<span class=\"_ _3\"></span> creditizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> e<span class=\"_ _3\"></span>levato. <span class=\"_ _3\"></span>Non es<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sten<span class=\"_ _3\"></span>do contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>assic<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>dei c<span class=\"_ _0\"></span>redit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>la m<span class=\"_ _3\"></span>assima <span class=\"_ _3\"></span>esposizione<span class=\"_ _3\"></span> al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>ppresentat<span class=\"_ _3\"></span>a d<span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>loro <span class=\"_ _1d\"></span>valore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fon<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> svalutaz<span class=\"_ _0\"></span>ione.  Si precisa<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>he il sald<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dei cre<span class=\"_ _3\"></span>di<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso c<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti \u00e8 c<span class=\"_ _3\"></span>ompost<span class=\"_ _0\"></span>o prevale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tem<span class=\"_ _0\"></span>ente da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sa<span class=\"_ _0\"></span>ldi in e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro.<span class=\"_ _1\"></span> Il decrement<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Fond<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>sval<span class=\"_ _0\"></span>utazione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>rel<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tivo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>alla <span class=\"_ _6\"></span>rim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>suraz<span class=\"_ _0\"></span>ione del<span class=\"_ _0\"></span>lo stanziame<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> prude<span class=\"_ _0\"></span>nziale <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>elati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>cliente <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l m<span class=\"_ _3\"></span>ercat<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>asiat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _3\"></span>iscritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>precede<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esercizio <span class=\"_ _1d\"></span>dalla Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>Sha<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ai.  Segue la<span class=\"_ _0\"></span> movime<span class=\"_ _3\"></span>ntazione de<span class=\"_ _3\"></span>l <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>ondo s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ne: (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Valore a ini<span class=\"_ _1\"></span>zio eser<span class=\"_ _1\"></span>cizio 714<span class=\"ls0\"> </span>798<span class=\"ls0\"> </span> Accanto<span class=\"_ _1\"></span>namento <span class=\"_ _1\"></span> - 260<span class=\"ls0\"> </span> Utilizzo/Rev<span class=\"_ _1\"></span>isio<span class=\"_ _1\"></span>ne di stima <span class=\"_ _1\"></span> (88)<span class=\"_ _1\"></span> (398)  Altri movi<span class=\"_ _1\"></span>menti  (8) 54<span class=\"ls0\"> </span>Valore a fine <span class=\"_ _1\"></span>esercizio<span class=\"_ _1\"></span> 618<span class=\"ls0\"> </span>714<span class=\"ls0\"> </span>Per <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>gget<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>sva<span class=\"_ _0\"></span>lutazione <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>pecifica,<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>defin<span class=\"_ _0\"></span>ito <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>lo stanziame<span class=\"_ _3\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>ata <span class=\"_ _5\"></span><span class=\"fff\">sull\u2019es<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erien<span class=\"_ _3\"></span>za<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>storica<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>te<span class=\"_ _3\"></span>rmini <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>cr<span class=\"_ _1\"></span>ed<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ettif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>a </span>secondo<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>criteri<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>tengono<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>conto<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>divers<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>rat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>reditizi<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>roparte<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>del div<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so ambiente ec<span class=\"_ _3\"></span>onomic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. Al <span class=\"_ _23\"></span>31 <span class=\"_ _24\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _24\"></span>2022 <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>saldo <span class=\"_ _24\"></span>degl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>\u201cAltri<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>cre<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>iti\u201d,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>confrontat<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>s<span class=\"_ _1\"></span><span class=\"ff3\">aldo <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>precedente<span class=\"_ _3\"></span> </span>esercizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, \u00e8 c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s\u00ec com<span class=\"_ _3\"></span>posto:  (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Credito IVA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> 2.451 1.920  Credito IRE<span class=\"_ _1\"></span>S e ritenu<span class=\"_ _1\"></span>te d'a<span class=\"_ _1\"></span>cconto <span class=\"_ _1\"></span> 483<span class=\"_ _1\"></span><span class=\"ls0\"> </span>343<span class=\"ls0\"> </span> Acconto IR<span class=\"_ _1\"></span>AP <span class=\"_ _1\"></span> 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span> Ratei/ris<span class=\"_ _1\"></span>conti attivi<span class=\"_ _1\"></span>  684<span class=\"_ _1\"></span><span class=\"ls0\"> </span>466<span class=\"ls0\"> </span> Anticipi<span class=\"_ _1\"></span> a fornitori <span class=\"_ _1\"></span> 814<span class=\"_ _1\"></span><span class=\"ls0\"> </span>99<span class=\"ls0\"> </span> Crediti v<span class=\"_ _1\"></span>erso Inail <span class=\"_ _1\"></span>e Inps <span class=\"_ _1\"></span> 14<span class=\"ls0\"> </span>2  Crediti v<span class=\"_ _1\"></span>erso dipend<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> - 91<span class=\"ls0\"> </span> Altri crediti <span class=\"_ _1\"></span> 63<span class=\"ls0\">5 </span>367<span class=\"ls0\"> </span>Totale altri crediti<span class=\"_ _1\"></span> ver<span class=\"_ _1\"></span>so terzi<span class=\"_ _1\"></span> 5.10<span class=\"_ _1\"></span>6 3.31<span class=\"_ _1\"></span>3 Totale altri crediti<span class=\"_ _6\"></span> 5.10<span class=\"_ _1\"></span>6 3.31<span class=\"_ _1\"></span>3 La <span class=\"_\"> </span>variazio<span class=\"_ _0\"></span>ne <span class=\"_\"> </span>del <span class=\"_\"> </span>Cr<span class=\"_ _1\"></span>ed<span class=\"_ _0\"></span>ito<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>IVA,<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>prevalentem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>competen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_\"> </span>dell<span class=\"_ _0\"></span>a <span class=\"_\"> </span>Capogrup<span class=\"_ _0\"></span>po, <span class=\"_\"> </span>\u00e8 dovuta <span class=\"_ _22\"> </span>al <span class=\"_\"> </span>c<span class=\"_ _0\"></span>redit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rto <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>ll\u2019<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>al <span class=\"_ _22\"> </span>netto <span class=\"_ _2\"> </span>d<span class=\"_ _3\"></span>ell<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ensazi<span class=\"_ _3\"></span>oni <span class=\"_\"> </span>o<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ate <span class=\"_ _2\"> </span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _22\"> </span>la normat<span class=\"_ _0\"></span>iva in vig<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>e.<span class=\"_ _3\"></span> I Crediti<span class=\"_ _0\"></span> per r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ten<span class=\"_ _0\"></span>ute d\u2019acc<span class=\"_ _3\"></span>onto estere <span class=\"_ _3\"></span>di compete<span class=\"_ _3\"></span>nza della Ca<span class=\"_ _3\"></span>pogrupp<span class=\"_ _0\"></span>o, recupe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la circostanz<span class=\"_ _3\"></span>a di <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>til<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>imponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>per att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> ne<span class=\"_ _0\"></span>l paes<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>tal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>itenute<span class=\"_ _3\"></span> sono <span class=\"_ _5\"></span>state <span class=\"_ _5\"></span>versate,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>stati <span class=\"_ _5\"></span>comp<span class=\"_ _0\"></span>letame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>svalutat<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>(euro <span class=\"_ _5\"></span>243 <span class=\"_ _24\"></span>migli<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ia) <span class=\"_ _5\"></span>vista<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>la <span class=\"_ _5\"></span>dubbia possibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _5\"></span>pratica<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>di <span class=\"_ _5\"></span>poterli <span class=\"_ _5\"></span>utilizzare<span class=\"_ _3\"></span> <span class=\"_ _23\"></span>entro<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>gli <span class=\"_ _5\"></span>anni <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>rescr<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>zi<span class=\"_ _0\"></span>one. <span class=\"_ _5\"></span>Resta <span class=\"_ _24\"></span>impreg<span class=\"_ _3\"></span>iudicata <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span> possibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>So<span class=\"_ _1\"></span>ciet\u00e0<span class=\"_ _3\"></span> <span class=\"ls29\">di</span> poter<span class=\"_ _3\"></span>li ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>qualora <span class=\"_ _3\"></span>in f<span class=\"_ _3\"></span>uturo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pres<span class=\"_ _0\"></span>entasser<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>le c<span class=\"_ _3\"></span>ondizion<span class=\"_ _0\"></span>i per<span class=\"_ _3\"></span> il <span class=\"_ _23\"> </span>loro <span class=\"_ _24\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzo <span class=\"_ _23\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sider<span class=\"_ _3\"></span>ando <span class=\"_ _23\"> </span>che <span class=\"_ _24\"></span>la <span class=\"_ _23\"> </span>scadenza <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>tali <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _24\"></span>ha <span class=\"_ _23\"> </span>un <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>rizzo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _24\"></span>sino <span class=\"_ _24\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>2030.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Si<span class=\"_ _3\"></span> specif<span class=\"_ _0\"></span>ica <span class=\"_ _25\"> </span>che <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>ritenute <span class=\"_ _23\"> </span>d<span class=\"fff\">\u2019acco<span class=\"_ _0\"></span>nto <span class=\"_ _25\"> </span>estere<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>non <span class=\"_ _23\"> </span>valorizzate <span class=\"_ _24\"></span>in <span class=\"_ _25\"> </span>bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _23\"> </span>la <span class=\"_ _25\"> </span>cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>po<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bilit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di<span class=\"_ _3\"></span> </span>utilizzo res<span class=\"_ _3\"></span>ta impreg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>udicata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>amm<span class=\"_ _3\"></span>ontano a<span class=\"_ _0\"></span> 4,9 mi<span class=\"_ _0\"></span>lioni di e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro.<span class=\"ff6\"> </span>12 - DIS<span class=\"_ _0\"></span>PONIBILI<span class=\"_ _0\"></span>T\u00c0 LIQUID<span class=\"_ _0\"></span>E Le dispo<span class=\"_ _0\"></span>nibilit\u00e0 liq<span class=\"_ _0\"></span>uide al 31 d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cembre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span> e al 31 dicem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e 2021 r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ul<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>no c<span class=\"_ _0\"></span>omposte c<span class=\"_ _3\"></span>ome segue:<span class=\"_ _0\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Denaro <span class=\"_ _1\"></span>e valori in cass<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span> 6 7  Deposi<span class=\"_ _1\"></span>ti bancari<span class=\"_ _1\"></span> a breve termin<span class=\"_ _1\"></span>e  <span class=\"_ _1\"></span> 22.793<span class=\"_ _1\"></span> 29.351<span class=\"_ _1\"></span> Disponibil<span class=\"_ _1\"></span>it\u00e0 liquide<span class=\"_ _1\"></span> 22.7<span class=\"_ _1\"></span>99 29.3<span class=\"_ _1\"></span>58 Si <span class=\"_ _1\"></span>rinvia <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>rend<span class=\"_ _0\"></span>icont<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>finan<span class=\"_ _0\"></span>ziari<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>cons<span class=\"_ _3\"></span>olidato <span class=\"_ _1\"></span>per <span class=\"_ _5\"></span><span class=\"fff\">l\u2019<span class=\"_ _0\"></span>illustrazi<span class=\"_ _0\"></span>one <span class=\"_ _1\"></span>dettagl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ata dei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>flussi d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cassa </span>dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.<span class=\"ff3\"> </span>13 - PATRI<span class=\"_ _3\"></span>MONIO NETTO<span class=\"_ _3\"></span> Capitale <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ociale<span class=\"_ _0\"></span> Il <span class=\"_ _1\"></span>Capit<span class=\"_ _0\"></span>ale so<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale della capogr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>S.<span class=\"_ _0\"></span>p.A. al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 d<span class=\"_ _0\"></span>icembre 2022 \u00e8 <span class=\"_ _1\"></span>comp<span class=\"_ _0\"></span>osto da n. <span class=\"_ _6\"></span>78.65<span class=\"_ _0\"></span>7.87<span class=\"_ _3\"></span>8 <span class=\"_ _5\"></span>azioni <span class=\"_ _1\"></span>ordinarie<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>pri<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>valore<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>nominale.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>No<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>ono <span class=\"_ _6\"></span>prese<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>categ<span class=\"_ _3\"></span>orie <span class=\"_ _6\"></span>di azioni.  Il <span class=\"_ _25\"> </span>capitale <span class=\"_ _25\"> </span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _23\"> </span>presentato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _25\"> </span>nett<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span>az<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>proprie <span class=\"_ _22\"> </span>in <span class=\"_ _25\"> </span>portafog<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>detenute<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>nel rispetto <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mposti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dall\u2019<span class=\"_ _0\"></span>art. 2357 <span class=\"_ _3\"></span>del Codice <span class=\"_ _3\"></span>Civil<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span> <span class=\"ff3\"> </span>Il dettag<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>o deg<span class=\"_ _3\"></span>li azionist<span class=\"_ _0\"></span>i \u00e8 ripo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tat<span class=\"_ _0\"></span>o nella N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 1. 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Migliaia<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> Nr. Azioni<span class=\"_ _1\"></span> Migliaia<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> Nr. Azioni<span class=\"_ _1\"></span> Azioni ord<span class=\"_ _1\"></span>inari<span class=\"_ _1\"></span>e e<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 56.482<span class=\"_ _1\"></span> 78.673.836<span class=\"_ _1\"></span> 56.482<span class=\"_ _1\"></span> 78.673.836<span class=\"_ _1\"></span> (Azioni pro<span class=\"_ _1\"></span>prie)<span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> (15.958)<span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> (15.958)<span class=\"_ _1\"></span> Capitale s<span class=\"_ _1\"></span>ociale<span class=\"_ _1\"></span> 56.4<span class=\"_ _1\"></span>66 78.6<span class=\"_ _1\"></span>57.878 56.4<span class=\"_ _1\"></span>66 78.6<span class=\"_ _1\"></span>57.878 Altre riser<span class=\"_ _0\"></span>ve  Le Altre<span class=\"_ _0\"></span> riserve <span class=\"_ _0\"></span>risulta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o dett<span class=\"_ _3\"></span>agliate come<span class=\"_ _3\"></span> segue: (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Variazione<span class=\"_ _1\"></span> Riserva<span class=\"_ _1\"></span> sovra<span class=\"_ _1\"></span>pprezzo azioni<span class=\"_ _1\"></span> 22.905<span class=\"_ _1\"></span> 22.905<span class=\"_ _1\"></span> - Riserva<span class=\"_ _1\"></span> legale<span class=\"_ _1\"></span> 11.296<span class=\"_ _1\"></span> 10.854<span class=\"_ _1\"></span> 442<span class=\"ls0\"> </span>Riserva<span class=\"_ _1\"></span> per stock optio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 2.217 2.217 - Riserva<span class=\"_ _1\"></span> di conversi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> 329<span class=\"_ _1\"></span><span class=\"ls0\"> </span>185<span class=\"ls0\"> </span>144<span class=\"ls0\"> </span>Altre riserv<span class=\"_ _1\"></span>e 8.403 8.255 148<span class=\"ls0\"> </span>Altre riserv<span class=\"_ _1\"></span>e 45.1<span class=\"_ _1\"></span>50 44.4<span class=\"_ _1\"></span>16 734<span class=\"ls0\"> </span>La <span class=\"_ _1\"></span>Riserva <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>rapp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ezz<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>azio<span class=\"_ _0\"></span>ni, <span class=\"_ _6\"></span>pari <span class=\"_ _1\"></span>ad <span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>22.905.<span class=\"_ _3\"></span>478, <span class=\"_ _6\"></span>risulta <span class=\"_ _1\"></span>invariata <span class=\"_ _1\"></span>rispett<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>ese<span class=\"_ _3\"></span>rcizio precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te. La Riserv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> lega<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>a di e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro 442.<span class=\"_ _3\"></span>152 rispet<span class=\"_ _0\"></span>to al <span class=\"_ _0\"></span>precede<span class=\"_ _0\"></span>nte eser<span class=\"_ _3\"></span>cizio in virt<span class=\"_ _3\"></span>\u00f9<span class=\"_ _1\"></span> del<span class=\"_ _0\"></span>la destinaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>del <span class=\"_ _5\"></span>risult<span class=\"_ _0\"></span>ato <span class=\"_ _5\"></span>2021 <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Capogrup<span class=\"_ _0\"></span>po <span class=\"_ _5\"></span>deliber<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>dall\u2019Assemb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>degli <span class=\"_ _5\"></span>Azi<span class=\"_ _3\"></span>oni<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i del <span class=\"_ _6\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>maggi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>2022,<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _1\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>11.29<span class=\"_ _0\"></span>6.3<span class=\"_ _0\"></span>86 <span class=\"_ _6\"></span>e, <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span><span class=\"fff\">to <span class=\"_ _1\"></span>dall\u2019art.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>2430<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del<span class=\"_ _3\"></span> </span>Codice C<span class=\"_ _0\"></span>ivile, \u00e8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>disp<span class=\"_ _3\"></span>onibile per e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span>uali co<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ertur<span class=\"_ _3\"></span>e perdite. Il <span class=\"_\"> </span>sa<span class=\"_ _0\"></span>ldo <span class=\"_\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_\"> </span>R<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ser<span class=\"_ _0\"></span>va <span class=\"_\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_\"> </span>stock<span class=\"_ _3\"></span> <span class=\"_\"> </span>option <span class=\"_ _2\"> </span>amm<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>a <span class=\"_\"> </span>a <span class=\"_\"> </span>e<span class=\"_ _3\"></span>uro <span class=\"_\"> </span>2.2<span class=\"_ _0\"></span>16.<span class=\"_ _0\"></span>799 <span class=\"_\"> </span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nvariato <span class=\"_\"> </span>r<span class=\"_ _0\"></span>ispett<span class=\"_ _0\"></span>o <span class=\"_\"> </span>al precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _4\"> </span>eserc<span class=\"_ _0\"></span>izio) <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>riferisce <span class=\"_\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>Pian<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>incenti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>azio<span class=\"_ _0\"></span>ne <span class=\"_ _28\"> </span>(P<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>an<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>Stock<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Opti<span class=\"_ _1\"></span>on) appro<span class=\"_ _0\"></span>vato, <span class=\"_ _4\"> </span>ai <span class=\"_ _27\"> </span>sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>dell\u2019a<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _28\"> </span>114<span class=\"ff3\">-</span>bis <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>TUF, <span class=\"_ _28\"> </span>dall\u2019Asse<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>blea <span class=\"_ _4\"> </span>degli <span class=\"_ _28\"> </span>Azionisti<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _28\"> </span>data <span class=\"_ _28\"> </span>21<span class=\"_ _3\"></span> novem<span class=\"_ _0\"></span>bre <span class=\"_ _3\"></span>2016 che<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede <span class=\"_ _3\"></span>l\u2019attrib<span class=\"_ _0\"></span>uzione<span class=\"_ _0\"></span> gr<span class=\"_ _3\"></span>atuita d<span class=\"_ _3\"></span>i d<span class=\"_ _0\"></span>iritti d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>opzione <span class=\"_ _3\"></span>per <span class=\"_ _0\"></span>la s<span class=\"_ _3\"></span>ottoscrizi<span class=\"_ _3\"></span>one <span class=\"_ _0\"></span>di azioni ord<span class=\"_ _0\"></span>inarie a dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti dell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Cap<span class=\"_ _0\"></span>ogrupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> nel rapport<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di un\u2019<span class=\"_ _1\"></span><span class=\"ff3\">azi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne per ogn<span class=\"_ _0\"></span>i diritto di<span class=\"_ _0\"></span> </span>opzione, <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>incent<span class=\"_ _0\"></span>ivare <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span>conseg<span class=\"_ _0\"></span>uime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>degli <span class=\"_ _5\"></span>obiett<span class=\"_ _0\"></span>ivi <span class=\"_ _6\"></span>aziendali <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>aument<span class=\"_ _0\"></span>are <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span> fidelizza<span class=\"_ _0\"></span>zione <span class=\"_ _25\"> </span>nei <span class=\"_ _22\"> </span>confronti<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _25\"> </span>So<span class=\"_ _1\"></span>ciet\u00e0.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>L<span class=\"_ _3\"></span>a <span class=\"_ _2\"> </span>pr<span class=\"_ _3\"></span>oposta <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>Piano <span class=\"_ _22\"> </span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede <span class=\"_ _22\"> </span>che <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>numero compless<span class=\"_ _0\"></span>ivo <span class=\"_ _3\"></span>massimo<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>Azioni <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>assegnare <span class=\"_ _3\"></span>ai Be<span class=\"_ _3\"></span><span class=\"fff\">n<span class=\"_ _1\"></span>efic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019esecuzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>del P<span class=\"_ _3\"></span>iano <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _3\"></span>i </span>a <span class=\"_ _3\"></span>2.225.<span class=\"_ _3\"></span>925 <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>che <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizio <span class=\"_ _1d\"></span>delle <span class=\"_ _3\"></span>Opz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>sar<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>sog<span class=\"_ _0\"></span>getto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>pagam<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>del <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span>zzo <span class=\"_ _1d\"></span>di <span class=\"_ _0\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio delle Az<span class=\"_ _3\"></span>ioni, pari<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ad e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>1,10<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ascun<span class=\"_ _0\"></span>a. La<span class=\"_ _0\"></span> durat<span class=\"_ _3\"></span>a del pian<span class=\"_ _3\"></span>o \u00e8 prevista<span class=\"_ _3\"></span> in 7 a<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span> (2016-2023), con il re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o c<span class=\"_ _0\"></span>osto accant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dura<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>od<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di mat<span class=\"_ _3\"></span>urazione (201<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>-2019<span class=\"_ _0\"></span>).<span class=\"_ _0\"></span> 14 - ALTRE <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ASSIVI<span class=\"_ _3\"></span>T\u00c0 FINAN<span class=\"_ _3\"></span>ZI<span class=\"_ _1\"></span>ARI<span class=\"_ _3\"></span>E Le <span class=\"_ _2f\"> </span>Al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _2f\"> </span>passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>finanziare<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>accolg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>princi<span class=\"_ _0\"></span>palmente<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>la <span class=\"_ _2f\"> </span>passivit\u00e0 <span class=\"_ _2f\"> </span>residu<span class=\"_ _0\"></span>a <span class=\"_ _2f\"> </span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>va all\u2019Acco<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>do <span class=\"_ _25\"> </span>di <span class=\"_ _2\"> </span><span class=\"ff3\">risc<span class=\"_ _3\"></span>adenziament<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>di <span class=\"_ _2\"> </span>se<span class=\"_ _3\"></span>guito <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>esc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>(pari <span class=\"_ _25\"> </span>ad<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>euro <span class=\"_ _22\"> </span>17.26<span class=\"_ _3\"></span>1 <span class=\"_ _2\"> </span>mig<span class=\"_ _3\"></span>liaia <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>31 </span>dicem<span class=\"_ _0\"></span>bre 2022),<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oltre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ai De<span class=\"_ _3\"></span>biti per sc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>perti<span class=\"_ _0\"></span> bancar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Il <span class=\"_ _1\"></span>30 <span class=\"_ _6\"></span>magg<span class=\"_ _3\"></span>io <span class=\"_ _6\"></span>2016<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>div<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uto <span class=\"_ _1\"></span>eff<span class=\"_ _0\"></span>icace i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>nuo<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>Accordo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>r<span class=\"fff\">isca<span class=\"_ _0\"></span>denziam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>(l\u2019\u201dAcc<span class=\"_ _3\"></span>ordo\u201d)<span class=\"_ _0\"></span> </span>tra <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Pininfa<span class=\"_ _0\"></span>rina <span class=\"_ _3\"></span>S.<span class=\"_ _0\"></span>p.A.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>ri <span class=\"_ _3\"></span>Istit<span class=\"_ _0\"></span>uti <span class=\"_ _3\"></span>Finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iato<span class=\"_ _0\"></span>ri <span class=\"_ _3\"></span>che <span class=\"_ _1d\"></span>in <span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>intesi <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>port<span class=\"_ _1\"></span>ato <span class=\"_ _1d\"></span>quanto <span class=\"_ _3\"></span>segue:<span class=\"_ _3\"></span> \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">il <span class=\"_ _1\"></span>pagame<span class=\"_ _0\"></span>nto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sald<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>stralci<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>56,74% <span class=\"_ _1\"></span>del v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _1\"></span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _1\"></span>dell\u2019esp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione r<span class=\"_ _1\"></span>elat<span class=\"_ _3\"></span>iva </span></span>agli Is<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _0\"></span>i Fina<span class=\"_ _0\"></span>nziato<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>aderent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>opzione <span class=\"_ _3\"></span>oltre agl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> inte<span class=\"_ _0\"></span>ress<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> mat<span class=\"_ _3\"></span>urati s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>no a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i entrata <span class=\"_ _0\"></span>in vigo<span class=\"_ _0\"></span>re; \u2022 <span class=\"_ _2e\"> </span>il <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>adenz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_\"> </span>al <span class=\"_ _4\"> </span>2025<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _1\"></span><span class=\"fff\">l <span class=\"_\"> </span>valore <span class=\"_\"> </span>nominal<span class=\"_ _3\"></span>e <span class=\"_ _4\"> </span>dell\u2019esp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>izione<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>relat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a <span class=\"_\"> </span>agli <span class=\"_\"> </span>Istituti<span class=\"_ _0\"></span> </span>Finanzi<span class=\"_ _0\"></span>atori adere<span class=\"_ _3\"></span>nti a tale <span class=\"_ _3\"></span>opzione per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _0\"></span>plessi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> 41,5<span class=\"_ _0\"></span> milion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di eu<span class=\"_ _3\"></span>ro;<span class=\"_ _1\"></span> \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">l\u2019applic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>t<span class=\"_ _3\"></span>asso <span class=\"_ _4\"> </span>d\u2019i<span class=\"_ _0\"></span>nteresse <span class=\"_\"> </span>fisso <span class=\"_\"> </span>pari <span class=\"_\"> </span>allo <span class=\"_ _4\"> </span>0<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>25%<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>per <span class=\"_\"> </span>anno, <span class=\"_\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>360 <span class=\"_ _4\"> </span>gg, </span>maggi<span class=\"_ _0\"></span>orato <span class=\"_ _0\"></span>della <span class=\"_ _3\"></span>differenza t<span class=\"_ _3\"></span>ra q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>est\u2019ultimo e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Eur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bor 6<span class=\"_ _3\"></span>M nel c<span class=\"_ _3\"></span>aso i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Eur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bor 6<span class=\"_ _3\"></span>M s<span class=\"_ _0\"></span>ia superiore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al 4<span class=\"_ _0\"></span>%.  La <span class=\"_ _5\"></span>Riserv<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>con<span class=\"_ _0\"></span>versione<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>accog<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ie <span class=\"_ _5\"></span>l\u2019effetto<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>cumulato<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>delle <span class=\"_ _6\"></span>differenze <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>deri<span class=\"_ _3\"></span>van<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i dalla<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>convers<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dei <span class=\"_ _24\"></span>bilanc<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _24\"></span>imprese<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ui <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>uta <span class=\"_ _23\"></span>f<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _23\"> </span>differente<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span><span class=\"fff\">dall\u2019Euro</span><span class=\"ls11\">, </span>valuta <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>resent<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _4\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Gruppo.<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Tali <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>se <span class=\"_ _28\"> </span>sono <span class=\"_ _30\"> </span>P<span class=\"_ _1\"></span>in<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfarin<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>Shangh<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>Co <span class=\"_ _4\"> </span>Ltd<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>e Pininfarin<span class=\"_ _3\"></span>a of Americ<span class=\"_ _0\"></span>a Corp.<span class=\"_ _3\"></span> Le <span class=\"_ _5\"></span>Altre <span class=\"_ _6\"></span>riserve <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>m<span class=\"_ _0\"></span>ovimenta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>effetto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019adeg<span class=\"_ _3\"></span>uamento <span class=\"_ _6\"></span>a <span class=\"_ _24\"></span>fair <span class=\"_ _6\"></span>value <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _24\"></span>dicem<span class=\"_ _0\"></span>bre<span class=\"_ _3\"></span> 2022 delle Pa<span class=\"_ _0\"></span>rtecipa<span class=\"_ _0\"></span>zioni in altre <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>prese (Not<span class=\"_ _0\"></span>a 9), rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ato nelle altre com<span class=\"_ _0\"></span>ponenti de<span class=\"_ _0\"></span>l conto<span class=\"_ _0\"></span> econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>lessivo. Utili (perdi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e) p<span class=\"_ _3\"></span>ortate a nu<span class=\"_ _0\"></span>ovo Al <span class=\"_ _24\"></span>31 <span class=\"_ _5\"></span>dicembre <span class=\"_ _5\"></span>2022 <span class=\"_ _5\"></span>le <span class=\"_ _23\"> </span>perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>portate <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>nuovo <span class=\"_ _24\"></span>ammonta<span class=\"_ _3\"></span>no <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>euro <span class=\"_ _24\"></span>60.8<span class=\"_ _0\"></span>95.5<span class=\"_ _3\"></span>66, <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>una<span class=\"_ _3\"></span> variazi<span class=\"_ _0\"></span>one in<span class=\"_ _0\"></span> diminuzi<span class=\"_ _0\"></span>one di<span class=\"_ _0\"></span> comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>essi<span class=\"_ _0\"></span>vi euro 2.2<span class=\"_ _3\"></span>46.136 rispett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> al 31 dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re 20<span class=\"_ _0\"></span>21 do<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>uta: \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">alla <span class=\"_ _5\"></span>dest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>naz<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _6\"></span>euro <span class=\"_ _5\"></span>2.004<span class=\"_ _3\"></span>.859 <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>risultat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>olidat<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>2021 <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>quo<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a </span></span>destinata<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>a <span class=\"_\"> </span>R<span class=\"_ _1\"></span>iser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a <span class=\"_\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_\"> </span>della <span class=\"_\"> </span>Capogr<span class=\"_ _0\"></span>uppo <span class=\"_\"> </span>dall\u2019Assem<span class=\"_ _0\"></span>blea <span class=\"_\"> </span>degli <span class=\"_ _30\"> </span>Azionisti <span class=\"_\"> </span>del <span class=\"_\"> </span>13 maggi<span class=\"_ _0\"></span>o 2022; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">all\u2019effetto <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>iodo <span class=\"_ _6\"></span>relati<span class=\"_ _0\"></span>vo <span class=\"_ _5\"></span>all\u2019applic<span class=\"_ _3\"></span>az<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>principi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>IAS <span class=\"_ _5\"></span>19 <span class=\"_ _6\"></span>revised, <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>per </span></span>euro 241.<span class=\"_ _0\"></span>277.<span class=\"_ _0\"></span> La <span class=\"_ _24\"></span>segue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _24\"></span>sintet<span class=\"_ _0\"></span>izza <span class=\"_ _5\"></span>la <span class=\"_ _23\"></span>m<span class=\"_ _3\"></span>ovimentazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Altre <span class=\"_ _5\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _24\"></span>fi<span class=\"_ _0\"></span>nanziarie<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>corso degli ult<span class=\"_ _0\"></span>imi due<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi: 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Debiti per Debiti per Altri debiti Altri debiti (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) scoperti Totale<span class=\"_ _1\"></span> scoperti Totale<span class=\"_ _1\"></span> finanziari<span class=\"_ _1\"></span> finanziari<span class=\"_ _1\"></span> bancari<span class=\"_ _1\"></span> bancari<span class=\"_ _1\"></span> Valori a inizi<span class=\"_ _1\"></span>o eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> 19.6<span class=\"_ _1\"></span>38 - 19.6<span class=\"_ _1\"></span>38 22.1<span class=\"_ _1\"></span>06 41<span class=\"ls0\"> </span>22.1<span class=\"_ _1\"></span>47 Incrementi<span class=\"_ _1\"></span>/Altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _1\"></span> - 2.200 2.200 - - - Oneri figura<span class=\"_ _1\"></span>tivi<span class=\"_ _1\"></span>  1.215 - 1.215 1.350 - 1.350 Rimbo<span class=\"_ _1\"></span>rsi/eliminazion<span class=\"_ _1\"></span>e (3.592)<span class=\"_ _1\"></span> - (3.592)<span class=\"_ _1\"></span> (3.818)<span class=\"_ _1\"></span> (41)<span class=\"_ _1\"></span> (3.859)<span class=\"_ _1\"></span> pas<span class=\"_ _1\"></span>sivit\u00e0  Valori a fin<span class=\"_ _1\"></span>e eserci<span class=\"_ _1\"></span>zio 17.2<span class=\"_ _1\"></span>61 2.20<span class=\"_ _1\"></span>0 19.4<span class=\"_ _1\"></span>61 19.6<span class=\"_ _1\"></span>38 - 19.6<span class=\"_ _1\"></span>38 di cui entro<span class=\"_ _1\"></span> 12 mesi<span class=\"_ _1\"></span> 3.57<span class=\"_ _1\"></span>8 2.20<span class=\"_ _1\"></span>0 5.77<span class=\"_ _1\"></span>8 3.59<span class=\"_ _1\"></span>2 - 3.59<span class=\"_ _1\"></span>2 di cui oltre<span class=\"_ _1\"></span> 12 mesi<span class=\"_ _1\"></span> 13.6<span class=\"_ _1\"></span>83 - 13.6<span class=\"_ _1\"></span>83 16.0<span class=\"_ _1\"></span>46 - 16.0<span class=\"_ _1\"></span>46 Il <span class=\"_ _5\"></span>fair <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>dei <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>ristrutturati<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>era<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>stato <span class=\"_ _5\"></span>dete<span class=\"_ _3\"></span>rmi<span class=\"_ _1\"></span>nato<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _24\"></span>30<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>magg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>2015,<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>attua<span class=\"_ _0\"></span>lizzando<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>i flussi <span class=\"_ _16\"> </span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ziari <span class=\"_ _27\"> </span>q<span class=\"_ _1\"></span>ua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>r<span class=\"_ _0\"></span>isultant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019Acc<span class=\"_ _3\"></span>ordo <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span><span class=\"ff3\">riscadenzi<span class=\"_ _0\"></span>ament<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>a <span class=\"_ _27\"> </span>un <span class=\"_ _16\"> </span>tass<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>6<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>5%,<span class=\"_ _3\"></span> </span>determi<span class=\"_ _0\"></span>nato<span class=\"_ _0\"></span> con <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019aus<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lio d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> ad<span class=\"_ _0\"></span>visor<span class=\"_ _0\"></span> finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rio e<span class=\"_ _3\"></span>straneo a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019Acc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span><span class=\"ff3\">do d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> risc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziame<span class=\"_ _3\"></span>nto, </span>come <span class=\"_ _25\"> </span>somm<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>1)<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>rem<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>razione <span class=\"_ _23\"> </span>degli <span class=\"_ _23\"> </span>investime<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>privi <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>risch<span class=\"_ _0\"></span>io <span class=\"_ _22\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>2) <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>\u201ccredit<span class=\"_ _0\"></span> spread\u201d <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>buito<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>alla Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na S.<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>.A.<span class=\"ff3\"> </span>La <span class=\"_ _25\"> </span>vari<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>De<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>per <span class=\"_ _25\"> </span>sco<span class=\"_ _0\"></span>perti <span class=\"_ _23\"> </span>bancari <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _23\"></span>dovuta <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>sottoscr<span class=\"_ _0\"></span>izione <span class=\"_ _23\"> </span>da <span class=\"_ _23\"> </span>parte <span class=\"_ _23\"> </span>della control<span class=\"_ _0\"></span>lata tedesc<span class=\"_ _3\"></span>a di un<span class=\"_ _0\"></span> contratt<span class=\"_ _0\"></span>o di f<span class=\"_ _0\"></span>actor<span class=\"_ _0\"></span>ing \u201cpro<span class=\"_ _1\"></span><span class=\"ff3\">-</span>s<span class=\"_ _0\"></span>olvendo\u201d.<span class=\"_ _0\"></span><span class=\"ff3\"> </span>L\u2019analis<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>scade<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>za <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei fl<span class=\"_ _0\"></span>ussi fina<span class=\"_ _0\"></span>nziar<span class=\"_ _0\"></span>i contratt<span class=\"_ _3\"></span>uali \u00e8 ripo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tata <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff3\">Nota<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>34.<span class=\"_ _0\"></span>   </span>Si alleg<span class=\"_ _0\"></span>a la mov<span class=\"_ _0\"></span>imentaz<span class=\"_ _3\"></span>ione per sing<span class=\"_ _3\"></span>olo istitut<span class=\"_ _0\"></span>o:<span class=\"_ _1\"></span> Rimborsi/<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Oneri figur<span class=\"_ _1\"></span>ativi<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 eliminazion<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Intesa Sanpao<span class=\"_ _1\"></span>lo S.p.<span class=\"_ _1\"></span>A.  12.703<span class=\"_ _1\"></span> 786<span class=\"ls0\"> </span>(2.316)<span class=\"_ _1\"></span> 11.173<span class=\"_ _1\"></span> Banca Naziona<span class=\"_ _1\"></span>le d<span class=\"_ _1\"></span>el Lavoro<span class=\"_ _1\"></span> S.p.A. <span class=\"_ _1\"></span> 748<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>(136) 658<span class=\"ls0\"> </span>Banca R<span class=\"_ _1\"></span>egionale Europ<span class=\"_ _1\"></span>ea S.p.<span class=\"_ _1\"></span>A. 2.986 185<span class=\"ls0\"> </span>(544) 2.627 (ex Ubi Banca <span class=\"_ _1\"></span>S.p.<span class=\"_ _1\"></span>A.) <span class=\"_ _1\"></span> Selmabip<span class=\"_ _1\"></span>iemme Leas<span class=\"_ _1\"></span>ing S.p.<span class=\"_ _1\"></span>A. <span class=\"_ _1\"></span> 3.187 198<span class=\"ls0\"> </span>(582) 2.803 Volksba<span class=\"_ _1\"></span>nk Region L<span class=\"_ _1\"></span>eonberg (GER<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span> 14<span class=\"ls0\"> </span>- (14)<span class=\"_ _1\"></span> - Altri debiti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> 19.6<span class=\"_ _1\"></span>38 1.21<span class=\"_ _1\"></span>5 (3.5<span class=\"_ _1\"></span>92) 17.2<span class=\"_ _1\"></span>61 Il Grup<span class=\"_ _0\"></span>po non <span class=\"_ _0\"></span>ha debiti f<span class=\"_ _3\"></span>inanziari soggett<span class=\"_ _3\"></span>i al risch<span class=\"_ _0\"></span>io d<span class=\"_ _0\"></span>i valuta. Per <span class=\"_ _23\"> </span>l\u2019Inde<span class=\"_ _0\"></span>bitame<span class=\"_ _3\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>F<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>ario <span class=\"_ _23\"> </span>Netto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidat<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>(ES<span class=\"_ _0\"></span>MA) <span class=\"_ _23\"> </span>si <span class=\"_ _24\"></span>rinvia <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>prospet<span class=\"_ _0\"></span>to <span class=\"_ _23\"> </span>espost<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>in Nota 38.<span class=\"_ _0\"></span> 15 - FONDI <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ER B<span class=\"_ _3\"></span>ENEFICI AI<span class=\"_ _0\"></span> DIPENDEN<span class=\"_ _3\"></span>TI I <span class=\"_ _28\"> </span>Fondi<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _4\"> </span>benefic<span class=\"_ _3\"></span>i <span class=\"_ _27\"> </span>ai<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>accolgono<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>valore <span class=\"_ _27\"> </span>attuale<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>della <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _28\"> </span>verso <span class=\"_ _28\"> </span>i dipendent<span class=\"_ _3\"></span>i <span class=\"_ _4\"> </span>della <span class=\"_\"> </span>Capog<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _0\"></span>po <span class=\"_ _4\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _30\"> </span>la <span class=\"_ _4\"> </span>quota <span class=\"_\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Trattame<span class=\"_ _3\"></span>nto <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>fine <span class=\"_\"> </span>rappo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>to <span class=\"_\"> </span>maturata<span class=\"_ _3\"></span> anteriorme<span class=\"_ _3\"></span>nte al 1\u00b0 ge<span class=\"_ _3\"></span>nnaio 2007. La movime<span class=\"_ _0\"></span>ntaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019esercizi<span class=\"_ _0\"></span>o risulta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>la seg<span class=\"_ _3\"></span>uente:<span class=\"_ _1\"></span><span class=\"ff3\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 2<span class=\"ls7\">021</span> Valori a inizi<span class=\"_ _1\"></span>o eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> 2.73<span class=\"_ _1\"></span>4 3.23<span class=\"_ _1\"></span>9  Costo per int<span class=\"_ _1\"></span>eressi ri<span class=\"_ _1\"></span>conosciuto a <span class=\"_ _1\"></span>conto<span class=\"_ _1\"></span> economico <span class=\"_ _6\"></span> 8 (1)  (Utili) p<span class=\"_ _1\"></span>erdite attuari<span class=\"_ _1\"></span>ali riconosciu<span class=\"_ _1\"></span>te n<span class=\"_ _1\"></span>elle altre comp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>enti di (241) 8 conto econo<span class=\"_ _1\"></span>mico comp<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>essivo<span class=\"_ _1\"></span>   Pagamenti <span class=\"_ _1\"></span>effettua<span class=\"_ _1\"></span>ti  (432) (513)  Altri movi<span class=\"_ _1\"></span>menti  - 1 Valori a fin<span class=\"_ _1\"></span>e eserci<span class=\"_ _1\"></span>zio 2.06<span class=\"_ _1\"></span>9 2.73<span class=\"_ _1\"></span>4 Tra <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>principa<span class=\"_ _0\"></span>li <span class=\"_ _5\"></span>vari<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span><span class=\"fff\">d<span class=\"_ _1\"></span>ell\u2019ese<span class=\"_ _3\"></span>rcizio <span class=\"_ _5\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>fondi<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>per <span class=\"_ _6\"></span>benefici <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>dipe<span class=\"_ _0\"></span>ndenti <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>seg<span class=\"_ _0\"></span>nalan<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>g<span class=\"_ _0\"></span>li </span>utili <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>ariali<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>levati<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto<span class=\"_ _3\"></span> ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>comples<span class=\"_ _3\"></span>sivo <span class=\"_ _3\"></span>(Euro<span class=\"_ _3\"></span> 24<span class=\"_ _0\"></span>1 <span class=\"_ _3\"></span>mig<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iaia,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>ord<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>ivo effet<span class=\"_ _0\"></span>to fiscale) e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>tri<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>uzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i pagate<span class=\"_ _3\"></span> (Euro 432 <span class=\"_ _0\"></span>migliaia)<span class=\"_ _3\"></span>.  L\u2019ammo<span class=\"_ _0\"></span>ntare <span class=\"_ _23\"> </span><span class=\"ff3\">compless<span class=\"_ _0\"></span>ivamente<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>ri<span class=\"_ _0\"></span>levato <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ec<span class=\"_ _3\"></span>onomico <span class=\"_ _23\"> </span>per <span class=\"_ _25\"> </span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _23\"> </span>ai <span class=\"_ _25\"> </span>dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>nti </span>nell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o 2022 \u00e8<span class=\"_ _0\"></span> costituit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dag<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>neri fi<span class=\"_ _0\"></span>nanzi<span class=\"_ _0\"></span>ari pari a<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Euro<span class=\"_ _0\"></span> 8 migl<span class=\"_ _0\"></span>iaia.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>segue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>state <span class=\"_ _1\"></span>riportate l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ipotesi <span class=\"_ _1\"></span>sulla <span class=\"_ _6\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>calc<span class=\"_ _0\"></span>olo <span class=\"_ _1\"></span>attuariale della passivit\u00e0<span class=\"_ _0\"></span> confrontate<span class=\"_ _3\"></span> con q<span class=\"_ _0\"></span>uelle del<span class=\"_ _0\"></span> precede<span class=\"_ _3\"></span>nte ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizio: 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Tasso d<span class=\"_ _1\"></span>'inflazione an<span class=\"_ _1\"></span>nuo <span class=\"_ _1\"></span> 2,75% 1,50%  Tasso d<span class=\"_ _1\"></span>i attualizzazio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>lle prestazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span> 3,65% -0,31%<span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>attualizz<span class=\"_ _3\"></span>azione <span class=\"_ _1d\"></span>utilizzato <span class=\"_ _1d\"></span>si <span class=\"_ _3\"></span>rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sce <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>di<span class=\"_ _3\"></span>menti <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>rcato <span class=\"_ _1d\"></span>relativi <span class=\"_ _1d\"></span>a <span class=\"_ _3\"></span>tit<span class=\"_ _0\"></span>oli <span class=\"_ _1d\"></span>denominati<span class=\"_ _3\"></span> in eur<span class=\"_ _0\"></span>o con rati<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g p<span class=\"_ _3\"></span>ari a AA. \u00c8 <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>effet<span class=\"_ _0\"></span>tuata<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>un\u2019ana<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sensit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 applicando <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tasso<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>decreme<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>e un <span class=\"_ _24\"></span>increme<span class=\"_ _3\"></span>nto <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>50% <span class=\"_ _5\"></span>al <span class=\"_ _24\"></span>termine <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>quale <span class=\"_ _24\"></span>non <span class=\"_ _24\"></span>emerg<span class=\"_ _3\"></span>ono <span class=\"_ _24\"></span>significat<span class=\"_ _3\"></span>ivi <span class=\"_ _23\"></span>sc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>stame<span class=\"_ _0\"></span>nti <span class=\"_ _5\"></span>dal valore de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> TF<span class=\"_ _0\"></span>R attua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e.<span class=\"ff6\"> </span>16 - ALTRE <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ASSIVI<span class=\"_ _3\"></span>T\u00c0 CORREN<span class=\"_ _3\"></span>TI Le Al<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>orrenti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e al 31 dicembre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2021 risu<span class=\"_ _0\"></span>ltavano<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dettagl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ate<span class=\"_ _0\"></span> come segue:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Salari e stip<span class=\"_ _1\"></span>endi, v<span class=\"_ _1\"></span>erso il p<span class=\"_ _1\"></span>ersonale <span class=\"_ _1\"></span> 3.349 3.129  Verso istitu<span class=\"_ _1\"></span>ti di prev<span class=\"_ _1\"></span>idenza <span class=\"_ _1\"></span>e sicurezza so<span class=\"_ _1\"></span>ciale <span class=\"_ _6\"></span> 835<span class=\"ls0\"> </span>980<span class=\"ls0\"> </span> Debiti v<span class=\"_ _1\"></span>erso altri <span class=\"_ _1\"></span> 1.164 1.262  Altre pas<span class=\"_ _1\"></span>sivi<span class=\"_ _1\"></span>t\u00e0 546<span class=\"ls0\"> </span>424<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 5.89<span class=\"_ _1\"></span>4 5.79<span class=\"_ _1\"></span>5 17 - DEBIT<span class=\"_ _0\"></span>I VERSO<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>FORNI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>ORI<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Debiti v<span class=\"_ _1\"></span>erso fornitori t<span class=\"_ _1\"></span>erzi <span class=\"_ _1\"></span> 12.855<span class=\"_ _1\"></span> 16.364<span class=\"_ _1\"></span>  Altri debiti v<span class=\"_ _1\"></span>erso terzi <span class=\"_ _1\"></span> 255<span class=\"_ _1\"></span><span class=\"ls0\"> </span>255<span class=\"ls0\"> </span>Debiti vers<span class=\"_ _1\"></span>o fornitori ter<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span> 13.1<span class=\"_ _1\"></span>10 16.6<span class=\"_ _1\"></span>19 Debiti vers<span class=\"_ _1\"></span>o fornitori p<span class=\"_ _1\"></span>arti correlate<span class=\"_ _6\"></span> 523<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 13.6<span class=\"_ _1\"></span>33 16.8<span class=\"_ _1\"></span>81 La v<span class=\"_ _0\"></span>oce de<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>ommerc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali ve<span class=\"_ _3\"></span>rso terzi c<span class=\"_ _3\"></span>ompre<span class=\"_ _0\"></span>ndeva <span class=\"_ _3\"></span>al 31 dicem<span class=\"_ _3\"></span>bre 2021<span class=\"_ _3\"></span> un de<span class=\"_ _3\"></span>bito di c<span class=\"_ _3\"></span>ir<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a 5,8 <span class=\"_ _3\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>lativo <span class=\"_ _3\"></span>al <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _1d\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>direttam<span class=\"_ _0\"></span>ente <span class=\"_ _3\"></span>increme<span class=\"_ _3\"></span>ntali <span class=\"_ _3\"></span>all\u2019ottenime<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una commes<span class=\"_ _0\"></span>sa plu<span class=\"_ _0\"></span>rienna<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e di com<span class=\"_ _3\"></span>petenza del<span class=\"_ _3\"></span>la Capog<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>uppo.  Tale <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>era <span class=\"_ _1\"></span>stata <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>mis<span class=\"_ _3\"></span>ura <span class=\"_ _6\"></span>pari <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>alizzat<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>piano d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pagament<span class=\"_ _3\"></span>i originar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _0\"></span>nte pre<span class=\"_ _3\"></span>visto <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>on i<span class=\"_ _0\"></span>l fornitore<span class=\"_ _3\"></span> in base ag<span class=\"_ _0\"></span>li accord<span class=\"_ _3\"></span>i contrattu<span class=\"_ _0\"></span>ali. <span class=\"_ _1\"></span> Come <span class=\"_ _3\"></span>illustrato <span class=\"_ _3\"></span>nella N<span class=\"_ _3\"></span>ota 7 e <span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 2<span class=\"_ _0\"></span>8 <span class=\"_ _3\"></span>a f<span class=\"_ _0\"></span>ine <span class=\"_ _3\"></span>esercizi<span class=\"_ _0\"></span>o la C<span class=\"_ _3\"></span>apogru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>gg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>or<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o le proprie <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ioni in merito a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le pro<span class=\"_ _0\"></span>babilit\u00e0<span class=\"_ _0\"></span> di ripre<span class=\"_ _3\"></span>sa <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 re<span class=\"_ _0\"></span>lative <span class=\"_ _0\"></span>a tale comm<span class=\"_ _0\"></span>essa<span class=\"_ _3\"></span> e, <span class=\"_ _4\"> </span>unitame<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>valutazione <span class=\"_\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>cost<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>eni<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>contr<span class=\"_ _1\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>prece<span class=\"_ _3\"></span>denza capital<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzati, <span class=\"_ _5\"></span>ha <span class=\"_ _24\"></span>proceduto <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>un\u2019eg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ale <span class=\"_ _24\"></span>rim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sur<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>pa<span class=\"_ _1\"></span>ssi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>denteme<span class=\"_ _3\"></span>nte iscritta, <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>pagament<span class=\"_ _3\"></span>o e<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>contrattu<span class=\"_ _3\"></span>almente <span class=\"_ _3\"></span>co<span class=\"_ _0\"></span>ndizion<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>all\u2019inc<span class=\"_ _3\"></span>asso <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>corris<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>etti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>la commes<span class=\"_ _0\"></span>sa di inge<span class=\"_ _0\"></span>gne<span class=\"_ _0\"></span>ria. 18 - FONDI <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ER R<span class=\"_ _3\"></span>ISCHI E ONERI<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>E PAS<span class=\"_ _3\"></span>SI<span class=\"_ _1\"></span>VI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>\u00c0 POT<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>NZ<span class=\"_ _3\"></span>IALI Fondi per r<span class=\"_ _0\"></span>ischi e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oneri<span class=\"_ _3\"></span><span class=\"ff3\"> </span>I Fondi pe<span class=\"_ _3\"></span>r ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>i e <span class=\"_ _3\"></span>oneri si son<span class=\"_ _0\"></span>o mov<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti come<span class=\"_ _3\"></span> segue ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so de<span class=\"fff\">ll\u2019</span>eserc<span class=\"_ _0\"></span>izio: Fondo Fondo perdite<span class=\"_ _1\"></span> a (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Fondo garan<span class=\"_ _1\"></span>zia<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> ristr<span class=\"_ _1\"></span>uttura<span class=\"_ _1\"></span>zione finire 1\u00b0 gennaio 20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> 53<span class=\"ls0\"> </span>869<span class=\"ls0\"> </span>267<span class=\"ls0\"> </span>1.18<span class=\"_ _1\"></span>9 Accantonam<span class=\"_ _1\"></span>ento ri<span class=\"_ _1\"></span>schi <span class=\"_ _1\"></span> - -                    <span class=\"_ _1\"></span>  444 444<span class=\"ls0\"> </span>Util<span class=\"_ _0\"></span>izzi <span class=\"_ _1\"></span> - (721)                    <span class=\"_ _1\"></span>(506) (1.227)<span class=\"_ _1\"></span> Rilasci <span class=\"_ _1\"></span> - - - - Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri - - 1 1 mov<span class=\"_ _1\"></span>imenti 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 53<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>206<span class=\"ls0\"> </span>407<span class=\"ls0\"> </span>Il <span class=\"_ _5\"></span>Fondo <span class=\"_ _5\"></span>gar<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nzi<span class=\"_ _0\"></span>a, <span class=\"_ _5\"></span>invariato<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>fine <span class=\"_ _5\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o, <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>mig<span class=\"_ _0\"></span>lior <span class=\"_ _5\"></span>stima <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>Capog<span class=\"_ _3\"></span>ruppo <span class=\"_ _5\"></span>ha assunto <span class=\"_ _1\"></span>per <span class=\"_ _6\"></span>contratto <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>legge <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _6\"></span>deg<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oneri <span class=\"_ _6\"></span>connessi <span class=\"_ _1\"></span>alla <span class=\"_ _5\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ranzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>alcuni<span class=\"_ _3\"></span> compo<span class=\"_ _0\"></span>nenti <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>vei<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>oli <span class=\"_ _3\"></span>prod<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tti, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>un <span class=\"_ _3\"></span>certo <span class=\"_ _1d\"></span>periodo <span class=\"_ _1d\"></span>deco<span class=\"_ _0\"></span>rrente <span class=\"_ _1d\"></span>dalla <span class=\"_ _1d\"></span>loro <span class=\"_ _1d\"></span>vendita<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1d\"></span>cliente<span class=\"_ _3\"></span> finale. <span class=\"_ _22\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _2\"> </span><span class=\"fff\">stim<span class=\"_ _3\"></span>a <span class=\"_ _2\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>con <span class=\"_ _22\"> </span>rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019esper<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _22\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _22\"> </span>societ\u00e0, <span class=\"_ _25\"> </span>agli <span class=\"_ _22\"> </span>spec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fici </span>contenut<span class=\"_ _3\"></span>i contratt<span class=\"_ _3\"></span>uali e tec<span class=\"_ _3\"></span>ni<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i de<span class=\"_ _0\"></span>l pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dotto<span class=\"_ _3\"></span>, ai da<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>ulla<span class=\"_ _0\"></span> difettos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>provenienti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>istemi <span class=\"_ _3\"></span>di rilevazi<span class=\"_ _0\"></span>one stat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>stic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cliente.<span class=\"_ _0\"></span> Il <span class=\"_ _6\"></span>Fondo <span class=\"_ _6\"></span>ristrutturaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>antonato <span class=\"_ _5\"></span><span class=\"fff\">nel<span class=\"_ _0\"></span>l\u2019eserciz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>2020, <span class=\"_ _6\"></span>rappres<span class=\"_ _0\"></span>enta <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>miglior <span class=\"_ _6\"></span>stima <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>derivanti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oper<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ristruttur<span class=\"_ _0\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>e alla <span class=\"_ _1\"></span>Pininf<span class=\"_ _0\"></span>arina <span class=\"_ _1\"></span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>(e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>110 migliai<span class=\"_ _0\"></span>a <span class=\"_\"> </span>al <span class=\"_\"> </span>31 <span class=\"_ _2\"> </span>dicem<span class=\"_ _0\"></span>bre <span class=\"_\"> </span>2022)<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>dall<span class=\"_ _3\"></span>a <span class=\"_\"> </span>liquidazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _2\"> </span>della <span class=\"_\"> </span>Pi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>infar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>Enginee<span class=\"_ _0\"></span>ring <span class=\"_ _2\"> </span>S.r.l. <span class=\"_ _2\"> </span>in liquidazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>(Euro <span class=\"_ _23\"> </span>38 <span class=\"_ _23\"> </span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>31 <span class=\"_ _24\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>2022).<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>Gl<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ilizzi <span class=\"_ _23\"> </span>si <span class=\"_ _24\"></span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iscon<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>alla <span class=\"_ _23\"> </span>Pininfarin<span class=\"_ _3\"></span>a S.p.A.<span class=\"_ _3\"></span> p<span class=\"_ _1\"></span>er eur<span class=\"_ _0\"></span>o 276 mig<span class=\"_ _3\"></span>liaia ed a<span class=\"_ _0\"></span>lla Pininf<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>na Eng<span class=\"_ _3\"></span>ineering S.r.<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>. pe<span class=\"_ _0\"></span>r euro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>445 mig<span class=\"_ _3\"></span>liaia<span class=\"_ _1\"></span>.  Il Fondo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rdite a f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span>re accog<span class=\"_ _3\"></span>lie <span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>li <span class=\"_ _1\"></span>effet<span class=\"_ _3\"></span>ti derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione<span class=\"_ _1\"></span> delle<span class=\"_ _0\"></span> perdite <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>inire su commes<span class=\"_ _0\"></span>se pl<span class=\"_ _0\"></span>uriennal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>eten<span class=\"_ _3\"></span>za della C<span class=\"_ _0\"></span>apog<span class=\"_ _0\"></span>ruppo. Passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>potenzi<span class=\"_ _3\"></span>ali e con<span class=\"_ _0\"></span>tenziosi Si s<span class=\"_ _3\"></span>egnala <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontenz<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>in e<span class=\"_ _0\"></span>ssere <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>francese <span class=\"_ _1d\"></span>GreenGT <span class=\"_ _0\"></span>(GGT) <span class=\"_ _1d\"></span>presso <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Tribun<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span> Commerc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>di <span class=\"_ _16\"> </span>Parig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>avente<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>ad <span class=\"_ _16\"> </span>ogget<span class=\"_ _3\"></span>to <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>risarcime<span class=\"_ _0\"></span>nto <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>dan<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>per <span class=\"_ _16\"> </span>ma<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>o adempime<span class=\"_ _3\"></span>nto <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _3\"></span>o <span class=\"_\"> </span>da <span class=\"_ _2\"> </span>parte<span class=\"_ _3\"></span> <span class=\"_\"> </span>di<span class=\"_ _3\"></span> <span class=\"_\"> </span>Pininfa<span class=\"_ _0\"></span>rina <span class=\"_\"> </span>S.<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>.A.<span class=\"_ _3\"></span> <span class=\"_\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>segue<span class=\"_ _3\"></span>nte <span class=\"_ _2\"> </span>perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta <span class=\"_ _2\"> </span>di<span class=\"_ _0\"></span> opport<span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _6\"></span>comm<span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>dan<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>imm<span class=\"_ _0\"></span>agine. <span class=\"_ _6\"></span>Il <span class=\"_ _1\"></span>Tribunale<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>emes<span class=\"_ _3\"></span>so<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sentenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>primo grado <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _22\"> </span>data <span class=\"_ _2\"> </span>9<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>n<span class=\"_ _0\"></span>ovembre<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>2021<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>rigett<span class=\"_ _0\"></span>ando<span class=\"_ _3\"></span> <span class=\"_\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>pretesa<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _2\"> </span>ma<span class=\"_ _0\"></span>ncato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>adem<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _22\"> </span>del contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019asse<span class=\"_ _0\"></span>rito <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>mmag<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>ritenendo <span class=\"_ _5\"></span>tutta<span class=\"_ _3\"></span>via <span class=\"_ _5\"></span>Pininfari<span class=\"_ _0\"></span>na <span class=\"_ _5\"></span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>responsab<span class=\"_ _3\"></span>ile della <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>dita d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nvestime<span class=\"_ _3\"></span>nto e <span class=\"_ _3\"></span>profitto <span class=\"_ _3\"></span>ai<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>danni <span class=\"_ _0\"></span>di GG<span class=\"_ _0\"></span>T pe<span class=\"_ _3\"></span>r u<span class=\"_ _1\"></span>n amm<span class=\"_ _3\"></span>ontar<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di ci<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ca 2<span class=\"_ _3\"></span>,5 mil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>oni<span class=\"_ _3\"></span> di <span class=\"_ _5\"></span>eur<span class=\"_ _0\"></span>o. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _0\"></span>\u00e0, <span class=\"_ _5\"></span>cert<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>far <span class=\"_ _6\"></span>val<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _6\"></span>ragioni<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>cessivi <span class=\"_ _5\"></span>g<span class=\"_ _0\"></span>radi <span class=\"_ _5\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>giudizi<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a prontame<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>presentat<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>anza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>appello<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>Tribun<span class=\"_ _0\"></span>ale <span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>sentit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _1\"></span>parere dei <span class=\"_ _6\"></span>pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>pri consu<span class=\"_ _0\"></span>lenti lega<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n ritie<span class=\"_ _0\"></span>ne necessa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io lo sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>amento di <span class=\"_ _0\"></span>un ap<span class=\"_ _0\"></span>posito fon<span class=\"_ _3\"></span>do<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> Si <span class=\"_ _22\"> </span>in<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rma<span class=\"_ _3\"></span> <span class=\"_\"> </span>in<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ltre <span class=\"_ _22\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _22\"> </span>data <span class=\"_ _22\"> </span>1\u00b0 <span class=\"_ _2\"> </span>ag<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sto<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>2022<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>\u2019I<span class=\"_ _0\"></span>spettorato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>del <span class=\"_ _22\"> </span>La<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>oro <span class=\"_ _22\"> </span>ha <span class=\"_ _22\"> </span>notificato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>alla control<span class=\"_ _0\"></span>lata <span class=\"_ _23\"> </span>Pini<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>farina <span class=\"_ _24\"></span>Engineer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _24\"></span>S.r.l. <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>liquid<span class=\"_ _0\"></span>azione <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>verbale <span class=\"_ _24\"></span>unico <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>accertam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o relativ<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>violazioni <span class=\"_ _4\"> </span>in <span class=\"_ _28\"> </span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>adempime<span class=\"_ _3\"></span>nti <span class=\"_ _28\"> </span>contri<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>807.<span class=\"_ _3\"></span>200 (compre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sivi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sanz<span class=\"_ _3\"></span>ioni). La<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>S<span class=\"_ _0\"></span>ociet\u00e0,<span class=\"_ _0\"></span> supp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>ata dal<span class=\"_ _0\"></span> parere<span class=\"_ _3\"></span> prelim<span class=\"_ _0\"></span>inare <span class=\"_ _3\"></span>dei co<span class=\"_ _0\"></span>nsulenti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>leg<span class=\"_ _0\"></span>ali,<span class=\"_ _0\"></span> ritiene<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>isc<span class=\"_ _0\"></span>hio <span class=\"_ _23\"></span>non <span class=\"_ _23\"> </span>sia <span class=\"_ _23\"> </span>proba<span class=\"_ _0\"></span>bile <span class=\"_ _23\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _24\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>enta<span class=\"_ _1\"></span>to <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>propr<span class=\"_ _0\"></span>ie <span class=\"_ _23\"> </span>osservaz<span class=\"_ _3\"></span>ioni <span class=\"_ _25\"> </span>ne<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>sedi opport<span class=\"_ _0\"></span>une e<span class=\"_ _3\"></span>ntro <span class=\"_ _3\"></span>i te<span class=\"_ _0\"></span>rmini<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>isti. A<span class=\"_ _3\"></span>lla d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>do<span class=\"_ _1\"></span>cume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _3\"></span>registran<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>ulteriori<span class=\"_ _0\"></span> svilupp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>Consegue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _0\"></span>nte, <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>conform<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _26\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _26\"> </span>i <span class=\"_ _16\"> </span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pi <span class=\"_ _16\"> </span>contab<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>gli Amministr<span class=\"_ _3\"></span>atori non ha<span class=\"_ _3\"></span>nno ritenut<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> nece<span class=\"_ _0\"></span>ssari<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> lo st<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o di tale pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0. Nell\u2019am<span class=\"_ _0\"></span>bito <span class=\"_\"> </span>di <span class=\"_\"> </span>un <span class=\"_\"> </span>conte<span class=\"_ _0\"></span>nzios<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>relati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_\"> </span>all\u2019ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzo<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>del <span class=\"_\"> </span>march<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_\"> </span>Pininfa<span class=\"_ _3\"></span>rina <span class=\"_\"> </span>e <span class=\"_\"> </span>relativo <span class=\"_\"> </span>a<span class=\"_ _0\"></span>lla Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _25\"> </span>Ext<span class=\"_ _0\"></span>ra <span class=\"_ _23\"> </span>S.r.l., <span class=\"_ _24\"></span>incorp<span class=\"_ _0\"></span>orata <span class=\"_ _24\"></span>nella <span class=\"_ _23\"> </span>Pininfar<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>S.p.A. <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>1\u00b0 <span class=\"_ _25\"> </span>gen<span class=\"_ _3\"></span>naio <span class=\"_ _23\"> </span>2019, <span class=\"_ _24\"></span>il <span class=\"_ _25\"> </span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _24\"></span>di Fermo <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _25\"> </span>data <span class=\"_ _25\"> </span>14 <span class=\"_ _25\"> </span>agosto <span class=\"_ _25\"> </span>2022 <span class=\"_ _25\"> </span>ha <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndan<span class=\"_ _3\"></span>na<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>la <span class=\"_ _22\"> </span>Pininfarina <span class=\"_ _25\"> </span>S.p.A. <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>della<span class=\"_ _0\"></span> somma <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>104.25<span class=\"_ _0\"></span>7,68 <span class=\"_ _6\"></span>interame<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rsata <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntro <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>scadenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>iniz<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ttobre <span class=\"_ _6\"></span>2022.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>La Societ\u00e0 <span class=\"_ _25\"> </span>ha <span class=\"_ _25\"> </span>propost<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>Appe<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>atto <span class=\"_ _25\"> </span>depositat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>30 <span class=\"_ _25\"> </span>settembre <span class=\"_ _25\"> </span>2022 <span class=\"_ _25\"> </span>e, <span class=\"_ _22\"> </span>ce<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ta <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>suo corretto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oper<span class=\"_ _0\"></span>ato, n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n ha <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>roce<span class=\"_ _3\"></span>du<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> lo sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>mento di alcu<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>a pass<span class=\"_ _3\"></span>ivit\u00e0. Non suss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ston<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> alt<span class=\"_ _0\"></span>re passi<span class=\"_ _0\"></span>vit\u00e0 pote<span class=\"_ _3\"></span>nziali o c<span class=\"_ _0\"></span>ontenz<span class=\"_ _0\"></span>iosi da seg<span class=\"_ _3\"></span>nalare. 19 - TASSAZ<span class=\"_ _3\"></span>IONE CORREN<span class=\"_ _3\"></span>TE E DIFF<span class=\"_ _0\"></span>ERITA Il <span class=\"_ _3\"></span>dettag<span class=\"_ _3\"></span>lio <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>imposte <span class=\"_ _1d\"></span>ant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cipate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>Passiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _1d\"></span>differite <span class=\"_ _1d\"></span>sta<span class=\"_ _0\"></span>nziate<span class=\"_ _0\"></span> in bilanci<span class=\"_ _0\"></span>o \u00e8 <span class=\"_ _0\"></span>il seguente:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Imposte a<span class=\"_ _1\"></span>nticipate <span class=\"_ _1\"></span> - 19<span class=\"ls0\"> </span>(Impost<span class=\"_ _1\"></span>e differite) <span class=\"_ _1\"></span> - - Totale<span class=\"_ _1\"></span> - 19<span class=\"ls0\"> </span>Il saldo de<span class=\"_ _0\"></span>lle imp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ste antic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pate ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> b<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lanci<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> si origi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>a in ca<span class=\"_ _0\"></span>po alla Pin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfar<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span> of<span class=\"_ _3\"></span> Americ<span class=\"_ _0\"></span>a.  Le <span class=\"_\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>poste<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>stanziate<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>a <span class=\"_ _30\"> </span>conto <span class=\"_ _4\"> </span>ec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>n<span class=\"_ _1\"></span>egl<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi <span class=\"_\"> </span>due <span class=\"_\"> </span>esercizi <span class=\"_ _4\"> </span>r<span class=\"_ _0\"></span>isultan<span class=\"_ _3\"></span>o, <span class=\"_ _4\"> </span>invece<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> seguenti:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Imposte sul<span class=\"_ _1\"></span> reddito<span class=\"_ _1\"></span> (321) (193) Riduzio<span class=\"_ _1\"></span>ne/(Increm<span class=\"_ _1\"></span>ento) accan<span class=\"_ _1\"></span>t. esercizi<span class=\"_ _1\"></span>o preced<span class=\"_ _1\"></span>ente<span class=\"_ _1\"></span> - - Imposte cor<span class=\"_ _1\"></span>renti<span class=\"_ _1\"></span> (32<span class=\"_ _1\"></span>1) (19<span class=\"_ _1\"></span>3) Varia<span class=\"_ _1\"></span>zione delle impo<span class=\"_ _1\"></span>ste anticipa<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> (19)<span class=\"_ _1\"></span> - Imposte anti<span class=\"_ _1\"></span>cipate<span class=\"_ _1\"></span> (19<span class=\"_ _1\"></span>) - Imposte sul redd<span class=\"_ _1\"></span>ito<span class=\"_ _1\"></span> (34<span class=\"_ _1\"></span>0) (19<span class=\"_ _1\"></span>3) 20 - RICAV<span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>DE<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>LE VEND<span class=\"_ _3\"></span>IT<span class=\"_ _1\"></span>E<span class=\"_ _0\"></span> E DEL<span class=\"_ _0\"></span>LE PREST<span class=\"_ _3\"></span>AZI<span class=\"_ _1\"></span>ON<span class=\"_ _3\"></span>I I rica<span class=\"_ _0\"></span>vi del Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po de<span class=\"_ _0\"></span>rivan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>incipalme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> dalla <span class=\"_ _3\"></span>fo<span class=\"_ _1\"></span>rnitur<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i servizi di<span class=\"_ _0\"></span> stile e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di ingeg<span class=\"_ _3\"></span>neria, <span class=\"_ _1\"></span> nonch\u00e9 d<span class=\"_ _3\"></span>alla vend<span class=\"_ _0\"></span>ita di ric<span class=\"_ _0\"></span>ambi<span class=\"_ _0\"></span> e protot<span class=\"_ _3\"></span>ipi<span class=\"_ _1\"></span>. <span class=\"ff6\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Vendite <span class=\"_ _1\"></span> 3.661 5.167  Prestazione di s<span class=\"_ _1\"></span>ervi<span class=\"_ _1\"></span>zi  65.874<span class=\"_ _1\"></span> 58.925<span class=\"_ _1\"></span>  Royalties <span class=\"_ _1\"></span> 2.687 2.168 Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> 72.2<span class=\"_ _1\"></span>22 66.2<span class=\"_ _1\"></span>60 Disaggreg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ric<span class=\"_ _0\"></span>avi pr<span class=\"_ _0\"></span>ov<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>nienti da co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _3\"></span>i con c<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti Nella <span class=\"_ _24\"></span>tabe<span class=\"_ _3\"></span>lla<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>seg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ica<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>pro<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enient<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>da <span class=\"_ _24\"></span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>clienti<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sono <span class=\"_ _24\"></span>disagg<span class=\"_ _3\"></span>regati <span class=\"_ _24\"></span>per<span class=\"_ _0\"></span> princi<span class=\"_ _0\"></span>pali linee <span class=\"_ _3\"></span>di prodotti/se<span class=\"_ _0\"></span>rviz<span class=\"_ _0\"></span>i e per tem<span class=\"_ _0\"></span>pistic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> per l<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>icavi.  Prin<span class=\"_ _1\"></span>cipali linee di prod<span class=\"_ _1\"></span>otto/serv<span class=\"_ _1\"></span>izi<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Servizi di<span class=\"_ _1\"></span> stile                    <span class=\"_ _1\"></span>    54.62<span class=\"_ _1\"></span>0                     <span class=\"_ _1\"></span>    47.97<span class=\"_ _1\"></span>6  Servizi di<span class=\"_ _1\"></span> ingegneria<span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>    14.91<span class=\"_ _1\"></span>5                     <span class=\"_ _1\"></span>    16.11<span class=\"_ _1\"></span>6  Royalties<span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>      2.68<span class=\"_ _1\"></span>7                     <span class=\"_ _1\"></span>      2.16<span class=\"_ _1\"></span>8  Totale<span class=\"_ _1\"></span>                 <span class=\"_ _1\"></span>       72.222<span class=\"_ _1\"></span>                 <span class=\"_ _1\"></span>       66.260<span class=\"_ _1\"></span>  Tempistica per<span class=\"_ _1\"></span> la ril<span class=\"_ _1\"></span>evazione<span class=\"_ _1\"></span> dei ricavi<span class=\"_ _6\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Prod<span class=\"_ _1\"></span>otti trasferiti in u<span class=\"_ _1\"></span>n deter<span class=\"_ _1\"></span>minato mom<span class=\"_ _1\"></span>ento<span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>      6.62<span class=\"_ _1\"></span>8                     <span class=\"_ _1\"></span>      3.86<span class=\"_ _1\"></span>0  Prod<span class=\"_ _1\"></span>otti e servizi trasf<span class=\"_ _1\"></span>eriti nel cors<span class=\"_ _1\"></span>o del tempo<span class=\"_ _6\"></span>                    <span class=\"_ _1\"></span>    65.59<span class=\"_ _1\"></span>4                     <span class=\"_ _1\"></span>    62.40<span class=\"_ _1\"></span>0  Totale<span class=\"_ _1\"></span>                 <span class=\"_ _1\"></span>       72.222<span class=\"_ _1\"></span>                  <span class=\"_ _1\"></span>       66.260<span class=\"_ _1\"></span>   Saldi d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> bilanc<span class=\"_ _3\"></span>io <span class=\"_ _1\"></span>re<span class=\"_ _0\"></span>lativ<span class=\"_ _0\"></span>i ai cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> La t<span class=\"_ _0\"></span>abella s<span class=\"_ _0\"></span>eg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>fornisce<span class=\"_ _0\"></span> inf<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zio<span class=\"_ _0\"></span>ni su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 e <span class=\"_ _3\"></span>sulle <span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>rivanti <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>ontratt<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 <span class=\"ls0\">dicembre 2021<span class=\"_ _1\"></span> </span>Attivit\u00e0 d<span class=\"_ _1\"></span>erivanti d<span class=\"_ _1\"></span>ai contratti <span class=\"_ _1\"></span>con i clienti<span class=\"_ _6\"></span> 7.093 5.434 Pass<span class=\"_ _1\"></span>ivit\u00e0 deriv<span class=\"_ _1\"></span>anti da<span class=\"_ _1\"></span> contratti con i c<span class=\"_ _1\"></span>lienti<span class=\"_ _1\"></span> (5.533)<span class=\"_ _1\"></span> (6.452)<span class=\"_ _1\"></span> Attivit\u00e0 / (Pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0) nette deriv<span class=\"_ _1\"></span>anti da contratt<span class=\"_ _1\"></span>i con i<span class=\"_ _1\"></span> clienti<span class=\"_ _6\"></span> 1.56<span class=\"_ _1\"></span>0 (1.0<span class=\"_ _1\"></span>18) Le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vanti d<span class=\"_ _3\"></span>a contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>ono <span class=\"_ _0\"></span>rapprese<span class=\"_ _0\"></span>nta<span class=\"_ _3\"></span>te princ<span class=\"_ _0\"></span>ipalmente<span class=\"_ _3\"></span> d<span class=\"_ _0\"></span>al d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ritto <span class=\"_ _3\"></span>della S<span class=\"_ _3\"></span>ociet\u00e0 di <span class=\"_ _23\"> </span>ricevere<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>corrispett<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>o <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>lavoro<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>co<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pletato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ma <span class=\"_ _23\"> </span>non <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>ora <span class=\"_ _23\"> </span>fattur<span class=\"_ _0\"></span>ato <span class=\"_ _23\"> </span>alla<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>data <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>i chiusura de<span class=\"_ _3\"></span>ll\u2019eserciz<span class=\"_ _0\"></span>io per p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>odott<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>/ser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>izi su<span class=\"_ _0\"></span> ordina<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ione.<span class=\"ff3\"> </span>Nel c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rs<span class=\"_ _0\"></span>o de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> t<span class=\"_ _3\"></span>ali att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span><span class=\"ff3\">vit\u00e0 <span class=\"_ _0\"></span>hanno <span class=\"_ _3\"></span>registrat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erdita<span class=\"_ _3\"></span> per r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>duz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>valore <span class=\"_ _0\"></span>pari a<span class=\"_ _3\"></span> </span>euro <span class=\"_ _28\"> </span>506 <span class=\"_ _27\"> </span>migl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aia. <span class=\"_ _28\"> </span>Tali <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>icl<span class=\"_ _0\"></span>assificat<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>tra <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>crediti <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>uan<span class=\"_ _0\"></span>do <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>iritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>di<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>ene<span class=\"_ _3\"></span> incond<span class=\"_ _0\"></span>izionato.<span class=\"_ _0\"></span> Ci\u00f2 av<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>litame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te q<span class=\"_ _0\"></span>uando l<span class=\"_ _0\"></span>e societ\u00e0 de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Grup<span class=\"_ _0\"></span>po emett<span class=\"_ _0\"></span>ono la fatt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span> al cliente<span class=\"_ _0\"></span>. Le <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _0\"></span>it\u00e0 de<span class=\"_ _0\"></span>rivanti<span class=\"_ _3\"></span> da co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>rapprese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ano <span class=\"_ _3\"></span>l'obbligazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di tr<span class=\"_ _3\"></span>asferire <span class=\"_ _3\"></span>al cliente <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>o servizi per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li l<span class=\"_ _0\"></span>a Soc<span class=\"_ _0\"></span>iet\u00e0 ha <span class=\"_ _0\"></span>ricevuto<span class=\"_ _0\"></span> (o pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> i q<span class=\"_ _3\"></span>uali <span class=\"_ _1\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>do<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>uto) <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rris<span class=\"_ _0\"></span>pettivo <span class=\"_ _0\"></span>dal cl<span class=\"_ _0\"></span>iente.<span class=\"_ _1\"></span> 21 <span class=\"ff10\">\u2013</span> ALTR<span class=\"_ _0\"></span>I RICAVI <span class=\"_ _3\"></span>E PROVEN<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I Tra le altre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>font<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di r<span class=\"_ _0\"></span>icavi fig<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _0\"></span>o i prove<span class=\"_ _3\"></span>nti elencat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nell<span class=\"_ _0\"></span>a tabe<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la sottost<span class=\"_ _3\"></span>ante:<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Canoni d<span class=\"_ _1\"></span>i locazione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - 108<span class=\"ls0\"> </span>Contrib<span class=\"_ _1\"></span>uti per ricer<span class=\"_ _1\"></span>ca e formazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span> 4 9 Soprav<span class=\"_ _1\"></span>venienze attiv<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span> - 47<span class=\"ls0\"> </span>Indennizzi as<span class=\"_ _1\"></span>sicurativ<span class=\"_ _1\"></span>i  12<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>Altri div<span class=\"_ _1\"></span>ersi  155<span class=\"ls0\"> </span>182<span class=\"ls0\"> </span>Rifatturazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span> 107<span class=\"ls0\"> </span>135<span class=\"ls0\"> </span>Incrementi<span class=\"_ _1\"></span> d'immo<span class=\"_ _1\"></span>bilizzazi<span class=\"_ _1\"></span>oni per lavo<span class=\"_ _1\"></span>ri interni <span class=\"_ _1\"></span> 249<span class=\"ls0\"> </span>- Plusva<span class=\"_ _1\"></span>le<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze su d<span class=\"_ _1\"></span>ismiss<span class=\"_ _1\"></span>ione d'immo<span class=\"_ _1\"></span>bilizzazi<span class=\"_ _1\"></span>oni / parte<span class=\"_ _1\"></span>cipazi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span> 20<span class=\"ls0\"> </span>- Totale<span class=\"_ _1\"></span> 547<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>Le <span class=\"_ _23\"> </span>sopravve<span class=\"_ _0\"></span>nienze<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ve <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>colgono <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>sopra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ienze<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>nsuss<span class=\"_ _0\"></span>istenze <span class=\"_ _24\"></span>relative <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>valori stimati, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>derivino <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>errori, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ausate <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>no<span class=\"_ _0\"></span>rmale <span class=\"_ _1\"></span>aggior<span class=\"_ _0\"></span>name<span class=\"_ _0\"></span>nto <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ute<span class=\"_ _0\"></span> in eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi precede<span class=\"_ _3\"></span>nti.    La v<span class=\"_ _0\"></span>oce ca<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>loc<span class=\"_ _0\"></span>azione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>era <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>elati<span class=\"_ _3\"></span>va ai c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrispet<span class=\"_ _0\"></span>tivi de<span class=\"_ _0\"></span>rivanti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dal c<span class=\"_ _3\"></span>ontratto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> affitto<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n immobile<span class=\"_ _3\"></span> di propriet\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrollata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tedes<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a alie<span class=\"_ _0\"></span>nato nel<span class=\"_ _0\"></span> mese d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> febb<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span>o 2021.<span class=\"_ _1\"></span> Gli <span class=\"_ _28\"> </span>increment<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>lizzazio<span class=\"_ _0\"></span>ni <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>lavori <span class=\"_ _28\"> </span>interni <span class=\"_ _28\"> </span>fanno <span class=\"_ _28\"> </span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _28\"> </span>ai <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>osti <span class=\"_ _28\"> </span>sostenut<span class=\"_ _3\"></span>i (princ<span class=\"_ _0\"></span>ipalmente<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>costi<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _23\"></span>pers<span class=\"_ _0\"></span>onale) <span class=\"_ _23\"> </span>per <span class=\"_ _24\"></span>la <span class=\"_ _23\"> </span>realiz<span class=\"_ _0\"></span>zazione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>simu<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>atore<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>inter<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vo, <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>cu<span class=\"_ _3\"></span>i completame<span class=\"_ _3\"></span>nto \u00e8 pre<span class=\"_ _3\"></span>visto nel co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>imo se<span class=\"_ _3\"></span>mestre 2023<span class=\"_ _0\"></span>. 22 - ACQ<span class=\"_ _3\"></span>UI<span class=\"_ _1\"></span>STI, PR<span class=\"_ _3\"></span>ESTAZION<span class=\"_ _0\"></span>I DI SERVIZ<span class=\"_ _3\"></span>I E ALTRI<span class=\"_ _0\"></span> COST<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span> VARIABI<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I D<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span> PRO<span class=\"_ _0\"></span>DUZION<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 <span class=\"ls0\">dicembre 2021<span class=\"_ _1\"></span> </span> Costi per mat<span class=\"_ _1\"></span>erie prim<span class=\"_ _1\"></span>e e di cons<span class=\"_ _1\"></span>umo <span class=\"_ _6\"></span> (10.147)<span class=\"_ _1\"></span> (6.841)<span class=\"_ _1\"></span>  Altri costi va<span class=\"_ _1\"></span>riab<span class=\"_ _1\"></span>ili di pro<span class=\"_ _1\"></span>duzio<span class=\"_ _1\"></span>ne  (1.549)<span class=\"_ _1\"></span> (1.729)<span class=\"_ _1\"></span>  Servi<span class=\"_ _1\"></span>zi di engineerin<span class=\"_ _1\"></span>g vari<span class=\"_ _1\"></span>abi<span class=\"_ _1\"></span>li est<span class=\"_ _0\"></span>erni <span class=\"_ _1\"></span> (12.266)<span class=\"_ _1\"></span> (10.843)<span class=\"_ _1\"></span>  Variazi<span class=\"_ _1\"></span>one delle riman<span class=\"_ _1\"></span>enze d<span class=\"_ _1\"></span>i prod<span class=\"_ _1\"></span>otti finiti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> (26)<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> (23<span class=\"_ _1\"></span>.976) (19<span class=\"_ _1\"></span>.439) Il <span class=\"_ _2\"> </span>valore <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_\"> </span>Serviz<span class=\"_ _0\"></span>i <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>neeri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"> </span>vari<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bili<span class=\"_ _0\"></span> <span class=\"_\"> </span>est<span class=\"_ _0\"></span>erni <span class=\"_ _2\"> </span>si <span class=\"_ _22\"> </span>r<span class=\"_ _1\"></span>iferisce<span class=\"_ _3\"></span> <span class=\"_\"> </span>pr<span class=\"_ _0\"></span>incipalme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_\"> </span>servizi <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i progettaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>prestazi<span class=\"_ _0\"></span>oni tecn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che.<span class=\"ff6\"> </span>23 - ALTRI <span class=\"_ _3\"></span>C<span class=\"_ _1\"></span>OS<span class=\"_ _0\"></span>TI OPERA<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>IV<span class=\"_ _0\"></span>I (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Minusv<span class=\"_ _1\"></span>alenze su dismi<span class=\"_ _1\"></span>ssione d'i<span class=\"_ _1\"></span>mmobi<span class=\"_ _1\"></span>lizzazioni / pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span> (7) -  Spese div<span class=\"_ _1\"></span>erse <span class=\"_ _1\"></span> (10.382)<span class=\"_ _1\"></span> (8.872)<span class=\"_ _1\"></span>  Plusvalenz<span class=\"_ _1\"></span>e / (minusv<span class=\"_ _1\"></span>alenze)<span class=\"_ _1\"></span> su camb<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 62<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> (10<span class=\"_ _1\"></span>.405) (8.8<span class=\"_ _1\"></span>10) 24 - COSTO D<span class=\"_ _0\"></span>EL <span class=\"_ _0\"></span>PERSONA<span class=\"_ _3\"></span>LE (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Salari e stip<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span> (30.339)<span class=\"_ _1\"></span> (30.416)<span class=\"_ _1\"></span> Oneri sociali<span class=\"_ _1\"></span> (6.875)<span class=\"_ _1\"></span> (7.371)<span class=\"_ _1\"></span> Trattamento<span class=\"_ _1\"></span> di fine rap<span class=\"_ _1\"></span>porto<span class=\"_ _1\"></span> (1.051)<span class=\"_ _1\"></span> (1.206)<span class=\"_ _1\"></span> Util<span class=\"_ _0\"></span>izzo <span class=\"_ _1\"></span>fondo ri<span class=\"_ _1\"></span>strutturazi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> 648<span class=\"_ _1\"></span><span class=\"ls0\"> </span>2.653 Costo del p<span class=\"_ _1\"></span>ersona<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> (37<span class=\"_ _1\"></span>.617) (36<span class=\"_ _1\"></span>.340) Il sal<span class=\"_ _0\"></span>do del<span class=\"_ _3\"></span>la voce<span class=\"_ _0\"></span> Trattame<span class=\"_ _3\"></span>nto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fi<span class=\"_ _0\"></span>ne rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orto<span class=\"_ _0\"></span> ac<span class=\"_ _3\"></span>coglie il c<span class=\"_ _3\"></span>osto m<span class=\"_ _0\"></span>aturat<span class=\"_ _0\"></span>o sia<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r la<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>parte<span class=\"_ _3\"></span> di piano <span class=\"_ _5\"></span>a <span class=\"_ _23\"> </span>contr<span class=\"_ _0\"></span>ibuzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta, <span class=\"_ _24\"></span>sia <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"></span>parte <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>interessi <span class=\"_ _24\"></span>matu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>i <span class=\"_ _23\"></span>sul<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>piano <span class=\"_ _24\"></span>a benef<span class=\"_ _0\"></span>ici <span class=\"_ _3\"></span>defi<span class=\"_ _0\"></span>niti <span class=\"_ _3\"></span>(si <span class=\"_ _1d\"></span>veda <span class=\"_ _1d\"></span>Nota <span class=\"_ _3\"></span>15)<span class=\"_ _3\"></span> <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>side<span class=\"_ _0\"></span>razione <span class=\"_ _1d\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>sce<span class=\"_ _3\"></span>lta<span class=\"_ _6\"></span> <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>rapprese<span class=\"_ _0\"></span>ntaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _1d\"></span>adottata<span class=\"_ _3\"></span> dal Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po. <span class=\"_ _3\"></span> Segue <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>aglio<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>forza <span class=\"_ _5\"></span>lavoro<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>puntu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _5\"></span>31 <span class=\"_ _24\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _23\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>numero<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>med<span class=\"_ _3\"></span>io <span class=\"_ _24\"></span>dei dipendent<span class=\"_ _3\"></span>i <span class=\"_\"> </span>ex <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>rt. <span class=\"_\"> </span>2<span class=\"_ _3\"></span>427 <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>C<span class=\"_ _3\"></span>odice <span class=\"_ _2\"> </span>C<span class=\"_ _0\"></span>ivile, <span class=\"_\"> </span>ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>olato <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_\"> </span>sem<span class=\"_ _3\"></span>isomma <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>ipen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i all\u2019inizi<span class=\"_ _0\"></span>o e al<span class=\"_ _0\"></span>la fine de<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Puntu<span class=\"_ _1\"></span>ale Medio<span class=\"_ _1\"></span> Puntu<span class=\"_ _1\"></span>ale Medio<span class=\"_ _1\"></span> Diri<span class=\"_ _1\"></span>gent<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> 20<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>Impiegati<span class=\"_ _1\"></span> 421<span class=\"ls0\"> </span>418<span class=\"ls0\"> </span>435<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Operai<span class=\"_ _1\"></span> 21<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 462<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>486<span class=\"ls0\"> </span>534<span class=\"ls0\"> </span>25 - AMMO<span class=\"_ _0\"></span>RTAMEN<span class=\"_ _3\"></span>TI La voce<span class=\"_ _0\"></span> \u201cAmm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>i\u201d \u00e8 cos<span class=\"_ _3\"></span>\u00ec<span class=\"_ _1\"></span> comp<span class=\"_ _0\"></span>osta:<span class=\"ff6\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Ammortam<span class=\"_ _1\"></span>ento immo<span class=\"_ _1\"></span>bili, imp<span class=\"_ _1\"></span>ianti e ma<span class=\"_ _1\"></span>cchinari<span class=\"_ _1\"></span> (2.521)<span class=\"_ _1\"></span> (2.057)<span class=\"_ _1\"></span> Ammortam<span class=\"_ _1\"></span>ento attiv<span class=\"_ _1\"></span>it\u00e0 imma<span class=\"_ _1\"></span>teriali<span class=\"_ _1\"></span> (332) (112) Ammortam<span class=\"_ _1\"></span>ento attiv<span class=\"_ _1\"></span>it\u00e0 p<span class=\"_ _1\"></span>er diritto d'us<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> (976) (931) Ammortamen<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> (3.8<span class=\"_ _1\"></span>29) (3.1<span class=\"_ _1\"></span>00) 26 - RIDUZIO<span class=\"_ _3\"></span>NI <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>ACCAN<span class=\"_ _3\"></span>TONAMENTI) DI<span class=\"_ _3\"></span> FONDI P<span class=\"_ _0\"></span>ER R<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>SCHI E ON<span class=\"_ _3\"></span>ERI (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Accantonam<span class=\"_ _1\"></span>ento fondo<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>erdite a finire<span class=\"_ _6\"></span> (444) (251) Accantonam<span class=\"_ _1\"></span>ento / ri<span class=\"_ _1\"></span>lascio fondo<span class=\"_ _1\"></span> ristrutturazi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> - 2.767 Util<span class=\"_ _0\"></span>izzi <span class=\"_ _1\"></span>e revi<span class=\"_ _1\"></span>sioni<span class=\"_ _1\"></span> di stima 505<span class=\"_ _1\"></span><span class=\"ls0\"> </span>220<span class=\"ls0\"> </span>Riduzioni (ac<span class=\"_ _1\"></span>cantonam<span class=\"_ _1\"></span>enti) di f<span class=\"_ _1\"></span>ondi per ris<span class=\"_ _1\"></span>chi e oneri<span class=\"_ _6\"></span> 61<span class=\"ls0\"> </span>2.73<span class=\"_ _1\"></span>6 27 - RIPR<span class=\"_ _0\"></span>ESE DI VA<span class=\"_ _3\"></span>LORE (SVAL<span class=\"_ _3\"></span>UTAZIONI) N<span class=\"_ _3\"></span>ETTE DI CR<span class=\"_ _0\"></span>EDITI CO<span class=\"_ _0\"></span>MMERCIA<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I E <span class=\"_ _3\"></span>ALTRI CREDI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Perdite su cr<span class=\"_ _1\"></span>editi comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li (40)<span class=\"_ _1\"></span> (277) Revisi<span class=\"_ _1\"></span>oni di sti<span class=\"_ _1\"></span>ma fondo sv<span class=\"_ _1\"></span>alutazione <span class=\"_ _1\"></span>crediti comm<span class=\"_ _1\"></span>erciali<span class=\"_ _6\"></span> 92<span class=\"_ _1\"></span><span class=\"ls0\"> </span>375<span class=\"ls0\"> </span>Svalutazione<span class=\"_ _1\"></span> crediti p<span class=\"_ _1\"></span>er riten<span class=\"_ _1\"></span>ute estere<span class=\"_ _6\"></span> (243) (590) Riprese di va<span class=\"_ _1\"></span>lore (sv<span class=\"_ _1\"></span>alutazioni)<span class=\"_ _1\"></span> nette di <span class=\"_ _1\"></span>crediti commercia<span class=\"_ _1\"></span>li e altri cr<span class=\"_ _1\"></span>editi<span class=\"_ _1\"></span> (19<span class=\"_ _1\"></span>1) (49<span class=\"_ _1\"></span>2) Le <span class=\"_ _6\"></span>revisioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stima <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>olgono <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>ridu<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fondo <span class=\"_ _5\"></span>stanziat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>dente <span class=\"_ _6\"></span>eserciz<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>e relativ<span class=\"_ _0\"></span>o a due<span class=\"_ _0\"></span> clienti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla contr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>llata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cinese<span class=\"_ _3\"></span>.<span class=\"_ _1\"></span> I <span class=\"_ _6\"></span>crediti <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>nute <span class=\"_ _6\"></span>d\u2019acc<span class=\"_ _0\"></span>onto <span class=\"_ _6\"></span>estere<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>rec<span class=\"_ _0\"></span>uperab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>circ<span class=\"_ _0\"></span>ostanza <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>futu<span class=\"_ _0\"></span>ri <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>imponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li per <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"></span>svolte <span class=\"_ _5\"></span>nel <span class=\"_ _24\"></span>paese <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _23\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _24\"></span>riten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>te <span class=\"_ _24\"></span>son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>state<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>ersate<span class=\"_ _3\"></span>, <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _24\"></span>stati<span class=\"_ _0\"></span> completame<span class=\"_ _3\"></span>nte <span class=\"_ _5\"></span>svalut<span class=\"_ _0\"></span>ati <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>243 <span class=\"_ _5\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>ista <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>dubb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>possi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _6\"></span>pratica <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>poter<span class=\"_ _0\"></span>li utilizzare<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>entr<span class=\"_ _0\"></span>o gli an<span class=\"_ _0\"></span>ni di p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>escr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione. 28 <span class=\"ls0\">-<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>RIP<span class=\"_ _1\"></span>R<span class=\"_ _3\"></span>ESE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>DI <span class=\"_ _6\"></span>VA<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>ORE <span class=\"_ _1\"></span>(SVAL<span class=\"_ _3\"></span>UT<span class=\"_ _1\"></span>AZ<span class=\"_ _0\"></span>IONI) <span class=\"_ _1\"></span>NETTE <span class=\"_ _1\"></span>DI <span class=\"_ _6\"></span>ATTIV<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>T\u00c0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>MATERIA<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I, <span class=\"_ _1\"></span>IMMATER<span class=\"_ _0\"></span>IALI <span class=\"_ _1\"></span>E <span class=\"_ _6\"></span>DIRIT<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>O<span class=\"_ _3\"></span> </span>D'USO Come <span class=\"_ _1\"></span>descritto <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>Note <span class=\"_ _6\"></span>5 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>6, <span class=\"_ _6\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>2022 <span class=\"_ _1\"></span>non <span class=\"_ _6\"></span>risulta<span class=\"_ _0\"></span>no <span class=\"_ _6\"></span>svalutaz<span class=\"_ _3\"></span>ioni, <span class=\"_ _5\"></span>n\u00e9<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>riprese <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>valore, <span class=\"_ _6\"></span>di attivit\u00e0 m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali (imm<span class=\"_ _3\"></span>obili, im<span class=\"_ _0\"></span>pianti e<span class=\"_ _0\"></span> macc<span class=\"_ _0\"></span>hinari) <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>diritto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d\u2019us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _2\"> </span>a<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>attivit\u00e0 <span class=\"_ _2\"> </span>imm<span class=\"_ _0\"></span>ateriali, <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>scri<span class=\"_ _1\"></span>tto <span class=\"_ _2\"> </span>nel<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_\"> </span>Not<span class=\"_ _3\"></span>a <span class=\"_\"> </span>7, <span class=\"_\"> </span>a<span class=\"_ _3\"></span> <span class=\"_\"> </span>fine <span class=\"_\"> </span>ese<span class=\"_ _0\"></span>rciz<span class=\"_ _0\"></span>io <span class=\"_ _2\"> </span>la Capogru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>aggiorn<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>proprie v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ioni <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>recupera<span class=\"_ _3\"></span>bilit\u00e0 <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>talizzat<span class=\"_ _3\"></span>o per <span class=\"_ _3\"></span>l\u2019acquis<span class=\"_ _0\"></span>izione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _0\"></span>comm<span class=\"_ _3\"></span>essa <span class=\"_ _3\"></span>di ingeg<span class=\"_ _3\"></span>neria <span class=\"_ _3\"></span>di d<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>rata<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>luriannuale<span class=\"_ _0\"></span> pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ner <span class=\"_ _0\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del mutat<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>test<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>e, <span class=\"_ _25\"> </span>ritenend<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>poc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>proba<span class=\"_ _0\"></span>bile <span class=\"_ _25\"> </span>la <span class=\"_ _25\"> </span>ripresa<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _25\"> </span>relati<span class=\"_ _0\"></span>ve <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>citata<span class=\"_ _3\"></span> commes<span class=\"_ _0\"></span>sa, <span class=\"_ _5\"></span>ha <span class=\"_ _24\"></span>procedut<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>svalutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _5\"></span>dei <span class=\"_ _24\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>in <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>denza <span class=\"_ _5\"></span>capita<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>zzat<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>e <span class=\"_ _5\"></span>con un\u2019egu<span class=\"_ _0\"></span>ale <span class=\"_\"> </span>rim<span class=\"_ _0\"></span>isurazione<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _2\"> </span>verso <span class=\"_\"> </span>il <span class=\"_\"> </span>for<span class=\"_ _0\"></span>nitore, <span class=\"_\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>ualme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ondiz<span class=\"_ _0\"></span>ionata<span class=\"_ _0\"></span> all\u2019<span class=\"ff3\">incasso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spettiv<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>della<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>ommessa<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>ngeg<span class=\"_ _0\"></span>neria, <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>entram<span class=\"_ _0\"></span>bi <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>effet<span class=\"_ _0\"></span>ti <span class=\"_ _1d\"></span>nettati <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a </span>voce in c<span class=\"_ _3\"></span>ommento. Nel <span class=\"_ _3\"></span>2021<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>lla <span class=\"_ _1d\"></span>base <span class=\"_ _1d\"></span>dei <span class=\"_ _3\"></span>risu<span class=\"_ _0\"></span>ltati <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ll\u2019impairment <span class=\"_ _1d\"></span>test <span class=\"_ _1d\"></span>cond<span class=\"_ _3\"></span>otto <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>fine <span class=\"_ _3\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _1d\"></span>ave<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a proced<span class=\"_ _0\"></span>uto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ripr<span class=\"_ _0\"></span>istini <span class=\"_ _1\"></span>di v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>atti<span class=\"fff\">vi<span class=\"_ _1\"></span>t\u00e0 della CG<span class=\"_ _1\"></span>U <span class=\"_ _1\"></span>\u201cAlt<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>nesse<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>allo <span class=\"_ _1\"></span>stile\u201d<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>per<span class=\"_ _3\"></span> </span>compless<span class=\"_ _0\"></span>ivi <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>2.674 <span class=\"_ _1\"></span>migliai<span class=\"_ _0\"></span>a, <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _5\"></span>euro <span class=\"_ _6\"></span>2.338<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>migliaia <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iferit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _6\"></span>diverse<span class=\"_ _3\"></span> dall\u2019Im<span class=\"_ _0\"></span>mobile <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>Cam<span class=\"_ _0\"></span>biano <span class=\"_ _12\"> </span>ed <span class=\"_ _12\"> </span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>336 <span class=\"_ _12\"> </span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gliaia <span class=\"_ _2c\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _12\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _12\"> </span>immater<span class=\"_ _0\"></span>iali <span class=\"_ _12\"> </span>di<span class=\"_ _0\"></span>verse dall\u2019av<span class=\"_ _0\"></span>viamento.<span class=\"_ _3\"></span><span class=\"ff3\"> </span>29 - PROVEN<span class=\"_ _3\"></span>TI FINANZIAR<span class=\"_ _0\"></span>I I Provent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>nel 2022 s<span class=\"_ _3\"></span>ono relat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i ad <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span>ressi atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i ba<span class=\"_ _0\"></span>ncari. <span class=\"_ _1\"></span> Nel <span class=\"_ _23\"> </span>2021 <span class=\"_ _5\"></span>la <span class=\"_ _23\"> </span>voce <span class=\"_ _24\"></span>includev<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _24\"></span>208 <span class=\"_ _23\"> </span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _24\"></span>relativi <span class=\"_ _24\"></span>a <span class=\"_ _23\"></span>provent<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>da <span class=\"_ _23\"> </span>estinz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _24\"></span>passi<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pa<span class=\"_ _0\"></span>lmente rifer<span class=\"_ _0\"></span>iti alla cance<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>laz<span class=\"_ _0\"></span>ione del deb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>verso Ce<span class=\"_ _0\"></span>ntennia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Bank per un<span class=\"_ _3\"></span> finanziam<span class=\"_ _0\"></span>ento<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>capo <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Pininfarin<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>Americ<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>rientrante<span class=\"_ _3\"></span> tra <span class=\"_ _3\"></span>le m<span class=\"_ _3\"></span>isure <span class=\"_ _3\"></span>messe <span class=\"_ _3\"></span>in att<span class=\"_ _3\"></span>o i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> t<span class=\"_ _3\"></span>ale paese <span class=\"_ _3\"></span>per f<span class=\"_ _0\"></span>ronteggi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>gli effe<span class=\"_ _0\"></span>tti <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>pandemi<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> C<span class=\"_ _3\"></span>ovid<span class=\"_ _1\"></span>-19, <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di r<span class=\"_ _0\"></span>inuncia <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>otale <span class=\"_ _3\"></span>da parte de<span class=\"_ _3\"></span>ll\u2019istituto fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re.<span class=\"ff3\"> </span>30 - ONERI<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>FINAN<span class=\"_ _3\"></span>ZIARI (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> su finanziame<span class=\"_ _1\"></span>nti (1.302)<span class=\"_ _1\"></span> (1.419)<span class=\"_ _1\"></span> Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> e c<span class=\"_ _0\"></span>ommiss<span class=\"_ _1\"></span>ioni b<span class=\"_ _1\"></span>ancarie<span class=\"_ _1\"></span> (71)<span class=\"_ _1\"></span> (89)<span class=\"_ _1\"></span> Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> su passi<span class=\"_ _1\"></span>vit\u00e0 per diri<span class=\"_ _1\"></span>tto d\u2019uso<span class=\"_ _1\"></span><span class=\"ff3\"> </span>(143) (173) Altri - - Oneri finanziar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> (1.5<span class=\"_ _1\"></span>16) (1.6<span class=\"_ _1\"></span>81) Gli <span class=\"_ _0\"></span>I<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teress<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>passi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _1d\"></span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ud<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _3\"></span>1.215<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _1d\"></span>l\u2019effetto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>derivante <span class=\"_ _1d\"></span>dalla valutazi<span class=\"_ _0\"></span>one <span class=\"_ _27\"> </span>della <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _27\"> </span>al <span class=\"_ _27\"> </span>cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>ammo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tizz<span class=\"_ _3\"></span>ato<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>e <span class=\"_ _27\"> </span>per <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _16\"> </span>59<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gli<span class=\"_ _0\"></span>aia <span class=\"_ _27\"> </span>gli <span class=\"_ _27\"> </span>interessi contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>second<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>condizi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"></span>previste<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dall\u2019Accor<span class=\"_ _0\"></span>do <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>vigore; <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>residuo<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>imputab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le alla societ\u00e0<span class=\"_ _3\"></span> tedesc<span class=\"_ _0\"></span>a. Gli <span class=\"_ _5\"></span>Interess<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>passi<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mmiss<span class=\"_ _3\"></span>ioni <span class=\"_ _5\"></span>banc<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>ife<span class=\"_ _0\"></span>riscono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>interessi <span class=\"_ _6\"></span>sulle<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>linee <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a spese b<span class=\"_ _0\"></span>ancarie.<span class=\"_ _3\"></span>  Gli <span class=\"_ _4\"> </span>Interess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pass<span class=\"_ _0\"></span>ivi <span class=\"_ _4\"> </span><span class=\"fff\">su <span class=\"_ _4\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _30\"> </span>diritto <span class=\"_ _4\"> </span>d\u2019uso<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_\"> </span>al <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o </span>ammortiz<span class=\"_ _0\"></span>zato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla pass<span class=\"_ _0\"></span>ivit\u00e0 de<span class=\"_ _3\"></span>rivante d<span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ontratti di <span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span>cazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne c<span class=\"_ _3\"></span>ome pre<span class=\"_ _0\"></span>visto <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _3\"></span> IFRS 16.<span class=\"_ _0\"></span>  31 - UTILE / (<span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ERDI<span class=\"_ _3\"></span>TA) PER AZ<span class=\"_ _3\"></span>IONE La <span class=\"_ _1\"></span>perdit<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>\u201cbase\u201d<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er azione<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ammonta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>0,06<span class=\"_ _3\"></span> <span class=\"_ _5\"></span><span class=\"ff3\">euro<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>nel <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>(<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tile<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _6\"></span>0,03<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>nel <span class=\"_ _1\"></span>2021)<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e </span>coincide <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>perdita<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>\u201cdiluita\u201d <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>azione <span class=\"_ _5\"></span>in <span class=\"_ _24\"></span>quanto, <span class=\"_ _5\"></span>essend<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>le <span class=\"_ _23\"> </span>stock<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>opt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on <span class=\"_ _24\"></span>(N<span class=\"_ _0\"></span>ota <span class=\"_ _24\"></span>13) assegnate ad un pr<span class=\"_ _1\"></span>ez<span class=\"_ _3\"></span>zo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio pari a <span class=\"_ _1\"></span>1,10 <span class=\"_ _1\"></span>eu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>o per <span class=\"_ _1\"></span>opzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne, superi<span class=\"_ _0\"></span>ore al <span class=\"_ _1\"></span>prezzo <span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>dio delle<span class=\"_ _3\"></span> azioni<span class=\"_ _3\"></span> ordina<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Pininfar<span class=\"_ _0\"></span>ina <span class=\"_ _3\"></span>S.p.A. <span class=\"_ _3\"></span>nel c<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>del 202<span class=\"_ _3\"></span>2 e<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>l 2021,<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>risultano <span class=\"_ _3\"></span>effett<span class=\"_ _3\"></span>i diluiti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i. La <span class=\"_ _23\"> </span>perdita<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>\u201cbase\u201d <span class=\"_ _24\"></span>per <span class=\"_ _23\"> </span>azione<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>(e, <span class=\"_ _23\"> </span>sec<span class=\"_ _0\"></span>ondo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>quanto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>sopra <span class=\"_ _23\"> </span>esposto<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _23\"> </span>\u201cdiluita\u201d<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>per azione) <span class=\"_ _27\"> </span>\u00e8 <span class=\"_ _16\"> </span>ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lata <span class=\"_ _27\"> </span>divide<span class=\"_ _0\"></span>ndo <span class=\"_ _27\"> </span>la <span class=\"_ _16\"> </span>per<span class=\"_ _0\"></span>dita <span class=\"_ _27\"> </span>netta <span class=\"_ _16\"> </span>c<span class=\"_ _3\"></span>onsolidat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>attribuibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _27\"> </span>ai <span class=\"_ _16\"> </span>soci<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>de<span class=\"_ _6\"></span>ll<span class=\"_ _1\"></span>a Capogru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_\"> </span>per <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _30\"> </span>media <span class=\"_\"> </span>ponder<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span> <span class=\"_\"> </span>delle <span class=\"_\"> </span>azion<span class=\"_ _0\"></span>i <span class=\"_\"> </span>in <span class=\"_\"> </span>circolaz<span class=\"_ _0\"></span>ione <span class=\"_\"> </span>nell\u2019es<span class=\"_ _3\"></span>ercizio, <span class=\"_\"> </span>pari <span class=\"_\"> </span>a 78.<span class=\"_ _0\"></span>657.878<span class=\"_ _0\"></span> nel <span class=\"_ _1\"></span>2022 e<span class=\"_ _3\"></span> nel 2021.<span class=\"_ _3\"></span><span class=\"ff6\"> </span>32 - <span class=\"ff10\">FATTI D<span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>RI<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>IEVO<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>INTERV<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _3\"></span>UT<span class=\"_ _1\"></span>I DO<span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span> LA CHI<span class=\"_ _3\"></span>US<span class=\"_ _1\"></span>UR<span class=\"_ _3\"></span>A <span class=\"_ _1\"></span>DELL\u2019<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>SER<span class=\"_ _3\"></span>C<span class=\"_ _1\"></span>IZIO<span class=\"ff6\"> </span></span>Relativam<span class=\"_ _0\"></span>ente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> sito<span class=\"_ _0\"></span> industr<span class=\"_ _0\"></span>iale d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> San<span class=\"_ _3\"></span> Giorgio C<span class=\"_ _3\"></span>anavese e<span class=\"_ _0\"></span>d alla<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>ma<span class=\"_ _0\"></span>nifestazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di inte<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esse<span class=\"_ _3\"></span> ricevuta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>lugli<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>2022 da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>di un <span class=\"_ _1\"></span>potenziale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>acquirente<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>descritta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>Nota<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>5, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>seg<span class=\"_ _3\"></span>nala la <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttoscr<span class=\"_ _0\"></span>izione<span class=\"_ _0\"></span> nel primo trimestre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2023<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratto<span class=\"_ _0\"></span> prelimina<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e di vendita<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede<span class=\"_ _3\"></span> il <span class=\"_ _23\"> </span>perfezion<span class=\"_ _0\"></span>ament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>dell\u2019oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione <span class=\"_ _24\"></span>di <span class=\"_ _25\"> </span>ce<span class=\"ff3\">ssione <span class=\"_ _23\"> </span>entr<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>fine <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>2023<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>per <span class=\"_ _24\"></span>un <span class=\"_ _25\"> </span>corris<span class=\"_ _0\"></span>pettiv<span class=\"_ _0\"></span>o </span>totale <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>4,15 <span class=\"_ _1d\"></span>milion<span class=\"_ _0\"></span>i <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>1 <span class=\"_ _1d\"></span>mi<span class=\"_ _0\"></span>lione <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _1d\"></span>an<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cip<span class=\"_ _0\"></span>ato <span class=\"_ _1d\"></span>a <span class=\"_ _3\"></span>marz<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2023 <span class=\"_ _1d\"></span>a <span class=\"_ _3\"></span>tito<span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>cap<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rra<span class=\"_ _0\"></span> confirm<span class=\"_ _0\"></span>atoria<span class=\"_ _0\"></span>, oltre ad<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>0,2 m<span class=\"_ _3\"></span>ilioni di eur<span class=\"_ _0\"></span>o gi\u00e0 <span class=\"_ _0\"></span>incass<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti a<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>lug<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>io 2022. Non <span class=\"_ _1\"></span>si registrano altri fatti <span class=\"_ _1\"></span><span class=\"fff\">di rilievo <span class=\"_ _1\"></span>intervenuti dopo la chiusura dell\u2019esercizio.<span class=\"_ _1\"></span></span> 33 - STRUME<span class=\"_ _3\"></span>NTI FINANZIAR<span class=\"_ _3\"></span>I E GERARC<span class=\"_ _3\"></span>HI<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span> DEL FA<span class=\"_ _3\"></span>IR VALUE In <span class=\"_ _24\"></span>acco<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>con <span class=\"_ _5\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>iesto <span class=\"_ _5\"></span>dall\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _24\"></span>7, <span class=\"_ _5\"></span>si <span class=\"_ _24\"></span>rip<span class=\"_ _0\"></span>ortano<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>in <span class=\"_ _5\"></span>tabella <span class=\"_ _5\"></span>le <span class=\"_ _24\"></span>tipo<span class=\"_ _0\"></span>logie <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>stru<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nti finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>prese<span class=\"_ _0\"></span>nti <span class=\"_ _28\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _27\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _0\"></span>o, <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l<span class=\"_ _1\"></span>\u2019i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dica<span class=\"_ _0\"></span>zione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>criter<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>valutaz<span class=\"_ _0\"></span>ione adottat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>:  31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 Attivit\u00e0 al fair Attivit\u00e0 al Attivit\u00e0 al fair value con (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Note costo Totale<span class=\"_ _1\"></span> value var<span class=\"_ _1\"></span>iazioni in ammortizzat<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> OCI<span class=\"ls0\"> </span>Partecipa<span class=\"_ _1\"></span>zioni in a<span class=\"_ _1\"></span>ltre impres<span class=\"_ _1\"></span>e  (9) - - 400<span class=\"ls0\"> </span>400<span class=\"ls0\"> </span>Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie no<span class=\"_ _1\"></span>n correnti <span class=\"_ _1\"></span> 550<span class=\"ls0\"> </span>- - 550<span class=\"ls0\"> </span>Crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e altri crediti <span class=\"_ _6\"></span> (11)<span class=\"_ _1\"></span> 18.275<span class=\"_ _1\"></span> - - 18.275<span class=\"_ _1\"></span> Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e  (12)<span class=\"_ _1\"></span> 22.799<span class=\"_ _1\"></span> - - 22.799<span class=\"_ _1\"></span> Totale attivit\u00e0<span class=\"_ _1\"></span> finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 41.6<span class=\"_ _1\"></span>24 - 400<span class=\"ls0\"> </span>42.0<span class=\"_ _1\"></span>24 Pass<span class=\"_ _1\"></span>ivit\u00e0 non correnti p<span class=\"_ _1\"></span>er diritto (6) 1.630 - - 1.630 d'uso<span class=\"_ _1\"></span>  Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie non (14)<span class=\"_ _1\"></span> 13.683<span class=\"_ _1\"></span> - - 13.683<span class=\"_ _1\"></span> correnti <span class=\"_ _1\"></span> Pass<span class=\"_ _1\"></span>ivit\u00e0 correnti per d<span class=\"_ _1\"></span>iritto d'<span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span> (6) 961<span class=\"ls0\"> </span>- - 961<span class=\"ls0\"> </span>Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> 5.778 - - 5.778 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 correnti <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 5.894 - - 5.894 Debiti v<span class=\"_ _1\"></span>erso fornitori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (17)<span class=\"_ _1\"></span> 13.633<span class=\"_ _1\"></span> - - 13.633<span class=\"_ _1\"></span> Totale pass<span class=\"_ _1\"></span>ivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 41.5<span class=\"_ _1\"></span>79 - - 41.5<span class=\"_ _1\"></span>79 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Attivit\u00e0 al fair Attivit\u00e0 al Attivit\u00e0 al fair value con (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Note costo Totale<span class=\"_ _1\"></span> value var<span class=\"_ _1\"></span>iazioni in ammortizzat<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> OCI<span class=\"ls0\"> </span>Partecipa<span class=\"_ _1\"></span>zioni in a<span class=\"_ _1\"></span>ltre impres<span class=\"_ _1\"></span>e  (9) - - 252<span class=\"ls0\"> </span>252<span class=\"ls0\"> </span>Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie no<span class=\"_ _1\"></span>n correnti <span class=\"_ _1\"></span> 550<span class=\"ls0\"> </span>- - 550<span class=\"ls0\"> </span>Crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e altri crediti <span class=\"_ _6\"></span> (11)<span class=\"_ _1\"></span> 16.630<span class=\"_ _1\"></span> - - 16.630<span class=\"_ _1\"></span> Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e  (12)<span class=\"_ _1\"></span> 29.358<span class=\"_ _1\"></span> - - 29.358<span class=\"_ _1\"></span> Totale attivit\u00e0<span class=\"_ _1\"></span> finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 46.5<span class=\"_ _1\"></span>38 - 252<span class=\"ls0\"> </span>46.7<span class=\"_ _1\"></span>90 Pass<span class=\"_ _1\"></span>ivit\u00e0 non correnti p<span class=\"_ _1\"></span>er diritto (6) 2.322 - - 2.322 d'uso<span class=\"_ _1\"></span>  Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie non (14)<span class=\"_ _1\"></span> 16.046<span class=\"_ _1\"></span> - - 16.046<span class=\"_ _1\"></span> correnti <span class=\"_ _1\"></span> Pass<span class=\"_ _1\"></span>ivit\u00e0 correnti per d<span class=\"_ _1\"></span>iritto d'<span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span> (6) 1.018 - - 1.018 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> 3.592 - - 3.592 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 correnti <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 5.795 - - 5.795 Debiti v<span class=\"_ _1\"></span>erso fornitori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (17)<span class=\"_ _1\"></span> 16.881<span class=\"_ _1\"></span> - - 16.881<span class=\"_ _1\"></span> Totale pass<span class=\"_ _1\"></span>ivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 45.6<span class=\"_ _1\"></span>54 - - 45.6<span class=\"_ _1\"></span>54 L\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _23\"> </span>7 <span class=\"_ _25\"> </span>- <span class=\"_ _24\"></span>Strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>fina<span class=\"_ _3\"></span>nziari: <span class=\"_ _23\"> </span>informaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ni <span class=\"_ _24\"></span>integra<span class=\"_ _0\"></span>tive<span class=\"ff3\">, <span class=\"_ _23\"> </span>richiede <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>la <span class=\"_ _23\"> </span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>azione <span class=\"_ _24\"></span>degli<span class=\"_ _0\"></span> </span>strument<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _1\"></span>all\u2019inte<span class=\"_ _0\"></span>rn<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>gerarc<span class=\"_ _3\"></span>hia <span class=\"_ _1\"></span>del <span class=\"_ _5\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>air <span class=\"_ _1\"></span>value,<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>cos\u00ec <span class=\"_ _1\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _6\"></span><span class=\"ff3\">definita<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _6\"></span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _3\"></span> </span></span>IFRS 13,<span class=\"_ _0\"></span> avveng<span class=\"_ _0\"></span>a in base <span class=\"_ _3\"></span>alla qua<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e fo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti us<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te ne<span class=\"_ _3\"></span>lla loro <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione: \u2022 <span class=\"_ _2e\"> </span>Livello <span class=\"_ _25\"> </span>1: <span class=\"_ _22\"> </span>determinazio<span class=\"_ _0\"></span>ne <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir <span class=\"_ _22\"> </span>val<span class=\"_ _0\"></span>ue<span class=\"ff3\"> <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>base <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>prezzi <span class=\"_ _25\"> </span>quotati <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>mercati<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi <span class=\"_ _22\"> </span>per </span>identic<span class=\"_ _0\"></span>he atti<span class=\"_ _0\"></span>vit\u00e0 e <span class=\"_ _0\"></span>passivit\u00e0.  \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Livello 2:<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>determ<span class=\"_ _3\"></span>inazione del<span class=\"_ _3\"></span> <span class=\"_ _1\"></span><span class=\"ff4\">fair value</span> in <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ase<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a in<span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>t d<span class=\"_ _3\"></span>iver<span class=\"_ _1\"></span>si d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>i prezz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>otati<span class=\"_ _0\"></span> inclus<span class=\"_ _0\"></span>i nel </span></span>Livello <span class=\"_ _3\"></span>1, che<span class=\"_ _3\"></span> son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per\u00f2 <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sser<span class=\"_ _3\"></span>vabili d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>o indirettame<span class=\"_ _3\"></span>nte. N<span class=\"_ _3\"></span>on so<span class=\"_ _3\"></span>no al <span class=\"_ _3\"></span>moment<span class=\"_ _3\"></span>o present<span class=\"_ _0\"></span>i in bilanc<span class=\"_ _3\"></span>io strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>nziari cos\u00ec va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utati. \u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">Livello <span class=\"_ _5\"></span>3: <span class=\"_ _6\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span><span class=\"ff4\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>modelli <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>valutazione <span class=\"_ _6\"></span>i <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _5\"></span>input <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span> </span>sono <span class=\"_ _23\"> </span>basat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _23\"> </span>dati <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>mercato<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>osservabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>Non <span class=\"_ _23\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>mome<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _24\"></span>pr<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>nti<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>bilancio<span class=\"_ _0\"></span> strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>ri cos\u00ec va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utati.<span class=\"_ _3\"></span> In <span class=\"_ _6\"></span>relazione<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>opra, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _23\"> </span><span class=\"ff4\">fair </span>value <span class=\"_ _5\"></span>nello <span class=\"_ _24\"></span>schem<span class=\"_ _0\"></span>a <span class=\"_ _24\"></span>della <span class=\"_ _24\"></span>situaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mon<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale-finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _24\"></span>second<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>gerarch<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>fair value <span class=\"_ _27\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>riguardat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>P<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rtec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _0\"></span>ioni <span class=\"_ _27\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _27\"> </span>altre <span class=\"_ _16\"> </span>impres<span class=\"_ _0\"></span>e, <span class=\"_ _27\"> </span>p<span class=\"_ _1\"></span>ri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cipalme<span class=\"_ _3\"></span>nte <span class=\"_ _16\"> </span>rap<span class=\"_ _0\"></span>prese<span class=\"_ _0\"></span>ntate<span class=\"_ _0\"></span> dall\u2019in<span class=\"_ _0\"></span>vestime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff3\">nella <span class=\"_ _1\"></span>societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _6\"></span>ma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tese Midi <span class=\"_ _6\"></span>Plc<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>(pari a <span class=\"_ _6\"></span>euro <span class=\"_ _1\"></span>399 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>igliaia) quotata<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>presso l<span class=\"_ _1\"></span>a </span></span>borsa <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Mal<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>Tale<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nvestime<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>stat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>class<span class=\"_ _0\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>Live<span class=\"_ _3\"></span>llo <span class=\"_ _5\"></span>1,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tenuto <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>prezzo <span class=\"_ _1\"></span>di borsa <span class=\"_ _25\"> </span>a <span class=\"_ _2\"> </span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>esercizio <span class=\"_ _25\"> </span>ritenuto <span class=\"_ _22\"> </span>rap<span class=\"_ _0\"></span>present<span class=\"_ _0\"></span>ativo <span class=\"_ _25\"> </span>del <span class=\"_\"> </span>fa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>r <span class=\"_ _22\"> </span>val<span class=\"_ _0\"></span>ue <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>ra<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>delle <span class=\"_ _22\"> </span>transa<span class=\"_ _0\"></span>zioni occorse <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>prossim<span class=\"_ _0\"></span>it\u00e0 di t<span class=\"_ _0\"></span>ale data. La <span class=\"_ _1\"></span>variazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>val<span class=\"_ _0\"></span>ue<span class=\"ff3\"> <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>tale i<span class=\"_ _1\"></span>nvest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>rilevata n<span class=\"_ _1\"></span>elle a<span class=\"_ _1\"></span>ltre <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>onenti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>o </span></span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>lessivo. Per <span class=\"_\"> </span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_\"> </span>st<span class=\"_ _0\"></span>rumenti<span class=\"_ _3\"></span> <span class=\"_\"> </span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>rap<span class=\"_ _3\"></span>presentati <span class=\"_\"> </span>d<span class=\"_ _3\"></span>a <span class=\"_\"> </span>Atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2\"> </span>non <span class=\"_ _2\"> </span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti, <span class=\"_\"> </span>D<span class=\"_ _3\"></span>isponibil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 liquide,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Credit<span class=\"_ _3\"></span>i <span class=\"_ _23\"></span>comme<span class=\"_ _3\"></span>rciali <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>altri <span class=\"_ _24\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _5\"></span>Pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _5\"></span>per <span class=\"_ _24\"></span>diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>d\u2019uso, <span class=\"_ _24\"></span>De<span class=\"_ _0\"></span>biti <span class=\"_ _5\"></span>verso <span class=\"_ _24\"></span>for<span class=\"_ _0\"></span>nitori <span class=\"_ _5\"></span>e Altre <span class=\"_ _2c\"> </span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _12\"> </span>corrent<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>si <span class=\"_ _12\"> </span>ritiene<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>che <span class=\"_ _2c\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ontabile <span class=\"_ _12\"> </span>di <span class=\"_ _2b\"> </span>tali <span class=\"_ _12\"> </span>voci <span class=\"_ _2c\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>resent<span class=\"_ _3\"></span>i un\u2019appr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ssima<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne rag<span class=\"_ _0\"></span>ionev<span class=\"_ _0\"></span>ole de<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span><span class=\"ff4\">fair v<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lue<span class=\"ff3\">. </span></span>Il <span class=\"_ _1\"></span><span class=\"ff4\">fair <span class=\"_ _1\"></span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ue <span class=\"ff3\">delle Altre <span class=\"_ _1\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 finanzia<span class=\"_ _0\"></span>rie, pari <span class=\"_ _1\"></span>ad euro 17.387 migliaia (eur<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>21.504<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iaia<span class=\"_ _0\"></span> </span></span>al <span class=\"_ _23\"> </span>31 <span class=\"_ _24\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>2021), <span class=\"_ _23\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>stato<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>support<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>valutat<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>indipende<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span> attrave<span class=\"_ _0\"></span>rso un m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>llo di v<span class=\"_ _0\"></span>alutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one (Li<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o 3) ch<span class=\"_ _3\"></span>e ha previsto: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">l\u2019individu<span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ussi <span class=\"_ _3\"></span>finan<span class=\"_ _3\"></span>ziari <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>ai <span class=\"_ _1d\"></span>debiti <span class=\"_ _3\"></span>residui <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>termi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>te <span class=\"_ _1d\"></span>in<span class=\"_ _1\"></span>teress<span class=\"_ _3\"></span>i </span>che <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _3\"></span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e; <span class=\"_ _3\"></span>tal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>fluss<span class=\"_ _0\"></span>i s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>calc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lati <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>lla <span class=\"_ _1d\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _1d\"></span>dei <span class=\"_ _3\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>nteresse <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>relativo<span class=\"_ _0\"></span> piano d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> amm<span class=\"_ _0\"></span>ortame<span class=\"_ _3\"></span>nto;  \u2022 <span class=\"_ _2e\"> </span>l\u2019attual<span class=\"_ _0\"></span>izzazi<span class=\"_ _0\"></span>one <span class=\"_ _2c\"> </span>di <span class=\"_ _8\"> </span>tali <span class=\"_ _2c\"> </span>flussi <span class=\"_ _2c\"> </span>fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anz<span class=\"_ _0\"></span>iari <span class=\"_ _2c\"> </span>applic<span class=\"_ _3\"></span>ando <span class=\"_ _8\"> </span>un <span class=\"_ _12\"> </span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sso<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _2c\"> </span>6,18%,<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>riten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>to rapprese<span class=\"_ _0\"></span>ntati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>t<span class=\"_ _0\"></span>asso <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>merc<span class=\"_ _3\"></span>ato <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>le <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>avrebber<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>otte<span class=\"_ _0\"></span>nuto qualora<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>avesser<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ottoscritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _1d\"></span>car<span class=\"_ _0\"></span>atteristiche <span class=\"_ _1d\"></span>simil<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri <span class=\"_ _1d\"></span>(amm<span class=\"_ _0\"></span>ontare<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>sca<span class=\"_ _0\"></span>denze)<span class=\"_ _3\"></span> alla <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>riferime<span class=\"_ _0\"></span>nto <span class=\"_ _2f\"> </span>del <span class=\"_ _8\"> </span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ancio<span class=\"_ _0\"></span>, <span class=\"_ _8\"> </span>inclus<span class=\"_ _0\"></span>ivo <span class=\"_ _8\"> </span>di <span class=\"_ _2f\"> </span>uno <span class=\"_ _2c\"> </span>sprea<span class=\"_ _3\"></span>d <span class=\"_ _8\"> </span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>rapprese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti obiettiv<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>l'affida<span class=\"_ _3\"></span>bilit\u00e0 credit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zia de<span class=\"_ _3\"></span>l Gruppo. 34 - POLI<span class=\"_ _0\"></span>TICHE DI G<span class=\"_ _3\"></span>ESTIONE D<span class=\"_ _0\"></span>EL RI<span class=\"_ _0\"></span>SCHIO F<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>NANZ<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>RIO<span class=\"_ _1\"></span> I <span class=\"_ _16\"> </span>fattor<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>risch<span class=\"_ _0\"></span>io <span class=\"_ _26\"> </span>f<span class=\"_ _3\"></span>inanziario,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cati<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>dall\u2019IFRS <span class=\"_ _16\"> </span>7<span class=\"_ _0\"></span> <span class=\"_ _2d\"> </span>- <span class=\"_ _16\"> </span><span class=\"ff4\">Stru<span class=\"_ _0\"></span>menti<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>finanziar<span class=\"_ _0\"></span>i: <span class=\"_ _16\"> </span>inform<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i </span>integrat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ve<span class=\"ff3\">, son<span class=\"_ _0\"></span>o descr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tti d<span class=\"_ _0\"></span>i segu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to. </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>Mercato:<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>rapprese<span class=\"_ _3\"></span>nta <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>hio <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>value<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _24\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _5\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _6\"></span>futur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>uno </span></span></span></span>strument<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>finanz<span class=\"_ _0\"></span>iario <span class=\"_ _25\"> </span>f<span class=\"_ _3\"></span>luttuino <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>seguit<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>a <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _23\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>prezzi <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>mercato.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Il <span class=\"_ _23\"> </span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _23\"> </span>di mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> incor<span class=\"_ _0\"></span>pora <span class=\"_ _0\"></span>le seg<span class=\"_ _0\"></span>uenti alt<span class=\"_ _0\"></span>re tipo<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ogie <span class=\"_ _0\"></span>di ris<span class=\"_ _0\"></span>chio: o <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>Va<span class=\"_ _0\"></span>luta:<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _5\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>che <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _24\"></span><span class=\"ff4\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>i <span class=\"_ _23\"> </span>f<span class=\"_ _3\"></span>lussi <span class=\"_ _24\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _5\"></span>futuri <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>uno <span class=\"_ _5\"></span>strume<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to </span>finanziar<span class=\"_ _3\"></span>io <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>luttuin<span class=\"_ _0\"></span>o in segu<span class=\"_ _0\"></span>ito a varia<span class=\"_ _0\"></span>zioni de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di cam<span class=\"_ _3\"></span>bio. o<span class=\"ff7\"> <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"fff\">Tasso<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>d\u2019inte<span class=\"_ _3\"></span>resse: <span class=\"_ _3\"></span>rap<span class=\"_ _0\"></span>present<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>il <span class=\"_ _1d\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>hio <span class=\"_ _3\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"ff4\">f<span class=\"_ _3\"></span>air <span class=\"_ _3\"></span>value<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _3\"></span>o <span class=\"_ _1d\"></span>i f<span class=\"_ _3\"></span>lussi <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>futuri<span class=\"_ _3\"></span> </span></span></span></span></span>di <span class=\"_ _23\"> </span>uno <span class=\"_ _24\"></span>strument<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>finanz<span class=\"_ _3\"></span>iario <span class=\"_ _23\"> </span>fluttui<span class=\"_ _0\"></span>no <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>seguit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _23\"></span>variazi<span class=\"_ _0\"></span>oni <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>tass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>d\u2019interess<span class=\"_ _3\"></span>e <span class=\"_ _23\"> </span>sul mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. o<span class=\"ff7\"> <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>rezzo:<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>\u00e8 i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>rischio <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span><span class=\"ff4\">f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir <span class=\"_ _1\"></span>value<span class=\"ff3\"> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _6\"></span>fut<span class=\"_ _3\"></span>uri <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>uno <span class=\"_ _6\"></span>strument<span class=\"_ _3\"></span>o </span></span></span></span>finanziar<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>fluttuino <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>seguito <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _3\"></span>ioni <span class=\"_ _3\"></span>dei <span class=\"_ _1d\"></span>prezzi <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>(diverse <span class=\"_ _1d\"></span>dalle <span class=\"_ _1d\"></span>variazion<span class=\"_ _3\"></span>i che determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nano<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risch<span class=\"_ _0\"></span>io di <span class=\"_ _1\"></span>tass<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>d\u2019interess<span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>o il rischio<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di valuta)<span class=\"_ _0\"></span>, sia nel <span class=\"_ _1\"></span>caso<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> le <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _0\"></span>ioni s<span class=\"_ _3\"></span>iano determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nate <span class=\"_ _3\"></span>da f<span class=\"_ _3\"></span>attori s<span class=\"_ _0\"></span>pecific<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>legati <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>llo <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>o f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>l suo <span class=\"_ _1\"></span>emittente<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>esse <span class=\"_ _1\"></span>siano <span class=\"_ _1\"></span>dovut<span class=\"_ _3\"></span>e <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fatto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>influe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tti <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>li strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>ri similar<span class=\"_ _0\"></span>i neg<span class=\"_ _0\"></span>oziati s<span class=\"_ _0\"></span>ul merc<span class=\"_ _0\"></span>ato. \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>Cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to: <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span>risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span><span class=\"fff\">delle <span class=\"_ _5\"></span>parti <span class=\"_ _6\"></span>origini <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _6\"></span>perdita <span class=\"_ _5\"></span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>aria <span class=\"_ _5\"></span>all\u2019<span class=\"_ _0\"></span>altra </span></span></span>parte no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> adem<span class=\"_ _3\"></span>pi<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>un\u2019ob<span class=\"_ _0\"></span>bligaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ne.<span class=\"ff3\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"fff\">L<span class=\"_ _3\"></span>iquidit\u00e0: <span class=\"_ _1d\"></span>rappresenta<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>che <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>n\u2019en<span class=\"_ _3\"></span>tit\u00e0 <span class=\"_ _3\"></span>abbia <span class=\"_ _3\"></span>diffico<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>ad <span class=\"_ _1d\"></span>adempie<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>alle </span></span></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i assoc<span class=\"_ _0\"></span>iate alle<span class=\"_ _0\"></span> passi<span class=\"_ _0\"></span>vit\u00e0 fina<span class=\"_ _0\"></span>nziar<span class=\"_ _0\"></span>ie. Rischio<span class=\"_ _0\"></span> di valut<span class=\"_ _3\"></span>a Il Gruppo ha sottosc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>magg<span class=\"_ _3\"></span>ior <span class=\"_ _1\"></span>parte<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dei propri <span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>ru<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nti <span class=\"_ _1\"></span>finan<span class=\"_ _3\"></span>ziari <span class=\"_ _1\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Euro, moneta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>che<span class=\"_ _0\"></span> corrispon<span class=\"_ _3\"></span>de <span class=\"_ _25\"> </span>alla <span class=\"_ _23\"> </span>sua <span class=\"_ _23\"> </span>valuta <span class=\"_ _23\"> </span>funzi<span class=\"_ _0\"></span>onale <span class=\"_ _23\"> </span>e <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>presentaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e. <span class=\"_ _23\"> </span>Pur <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rando <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>am<span class=\"_ _0\"></span>biente<span class=\"_ _3\"></span> internaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>onale<span class=\"_ _3\"></span>, <span class=\"_ _28\"> </span>esso <span class=\"_ _4\"> </span>\u00e8 <span class=\"_\"> </span>li<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente <span class=\"_\"> </span>espost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>alle <span class=\"_\"> </span>fl<span class=\"_ _1\"></span>utt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>t<span class=\"_ _0\"></span>assi <span class=\"_\"> </span>d<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>camb<span class=\"_ _3\"></span>io <span class=\"_ _4\"> </span>delle<span class=\"_ _3\"></span> seguenti<span class=\"_ _0\"></span> valute c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>l\u2019Euro: i<span class=\"_ _0\"></span>l Dollar<span class=\"_ _0\"></span>o statu<span class=\"_ _0\"></span>nitens<span class=\"_ _3\"></span>e (USD) e lo <span class=\"_ _0\"></span>Yuan C<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nese (CN<span class=\"_ _3\"></span>Y).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Rischio<span class=\"_ _0\"></span> di tasso <span class=\"_ _0\"></span>d\u2019intere<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>se<span class=\"_ _0\"></span><span class=\"ff6\"> </span>Il <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ischio<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>tass<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>interesse <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>connes<span class=\"_ _0\"></span>so <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>variabilit\u00e0 <span class=\"_ _6\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>tassi <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>rispett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>quali<span class=\"_ _3\"></span> sono paramet<span class=\"_ _3\"></span>rati gl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> inte<span class=\"_ _0\"></span>ressi pass<span class=\"_ _3\"></span>ivi che veng<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> liquidati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sui f<span class=\"_ _0\"></span>inanziame<span class=\"_ _0\"></span>nti i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> essere. L\u2019Acco<span class=\"_ _0\"></span>rdo <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>Ri<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>utt<span class=\"_ _0\"></span>urazione <span class=\"_ _23\"> </span>sottosc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>dalla <span class=\"_ _23\"> </span>Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>con <span class=\"_ _23\"> </span>gli <span class=\"_ _23\"> </span>Istituti <span class=\"_ _25\"> </span>F<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ziat<span class=\"_ _0\"></span>ori, efficace<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dal <span class=\"_ _6\"></span>30 <span class=\"_ _6\"></span>magg<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>2016 <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>2025<span class=\"_ _3\"></span>, <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>def<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nit<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>tasso<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>contratt<span class=\"_ _0\"></span>uale <span class=\"_ _1\"></span>pari <span class=\"_ _6\"></span>a 0,25% per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o, base<span class=\"_ _3\"></span> 360 gg. Qualora<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>l\u2019Eu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ib<span class=\"_ _0\"></span>or <span class=\"_ _6\"></span>6M <span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sia <span class=\"_ _1\"></span>supe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iore al <span class=\"_ _6\"></span>4%, i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>contratt<span class=\"_ _3\"></span>uale sar\u00e0 magg<span class=\"_ _3\"></span>iorato de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fferen<span class=\"_ _0\"></span>za tra <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Eurib<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>r 6M<span class=\"_ _0\"></span> e il 4<span class=\"_ _3\"></span>%<span class=\"_ _1\"></span>.<span class=\"ff3\"> </span>Il <span class=\"_ _1\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>nto <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ritie<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>necessa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>coprir<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>debito<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>soggetta<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rischio di tasso d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> inte<span class=\"_ _0\"></span>resse, st<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> l\u2019attuale s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tuaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one de<span class=\"_ _0\"></span>i pa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ametr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> Eur<span class=\"_ _0\"></span>ibor.<span class=\"ff3\"> </span>Segue la<span class=\"_ _0\"></span> scomp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sizi<span class=\"_ _0\"></span>one de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019inde<span class=\"_ _0\"></span>bitame<span class=\"_ _3\"></span>nto tra tas<span class=\"_ _0\"></span>so fisso e<span class=\"_ _0\"></span> tass<span class=\"_ _0\"></span>o variabile:<span class=\"ff3\"> </span>(i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 % 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 %  - A tasso<span class=\"_ _1\"></span> fisso  19.461<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>19.637<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span> - A tasso<span class=\"_ _1\"></span> vari<span class=\"_ _1\"></span>abile  - - - - Indebitament<span class=\"_ _1\"></span>o finan<span class=\"_ _1\"></span>ziament<span class=\"_ _1\"></span>o lordo v<span class=\"_ _1\"></span>erso terzi<span class=\"_ _6\"></span> 19.4<span class=\"_ _1\"></span>61 100%<span class=\"ls0\"> </span>19.6<span class=\"_ _1\"></span>37 100%<span class=\"ls0\"> </span>Rischio<span class=\"_ _0\"></span> di prezzo<span class=\"_ _3\"></span> Il <span class=\"_ _16\"> </span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _16\"> </span>fornen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>pre<span class=\"_ _3\"></span>val<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ntemente<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>se<span class=\"_ _3\"></span>rv<span class=\"_ _1\"></span>izi <span class=\"_ _27\"> </span>di <span class=\"_ _16\"> </span>Stile <span class=\"_ _16\"> </span>e <span class=\"_ _16\"> </span>Ingeg<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ia, <span class=\"_ _16\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>la <span class=\"_ _2d\"> </span>t<span class=\"_ _0\"></span>ipologia prevale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _22\"> </span>di <span class=\"_\"> </span>ac<span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _22\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>\u00e8 <span class=\"_ _22\"> </span>esposto <span class=\"_ _2\"> </span>al <span class=\"_ _22\"> </span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>hio <span class=\"_ _2\"> </span>di <span class=\"_ _22\"> </span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>o <span class=\"_\"> </span>su<span class=\"_ _3\"></span>lle <span class=\"_\"> </span>comm<span class=\"_ _3\"></span>odities <span class=\"_ _22\"> </span>in <span class=\"_\"> </span>m<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>iera significati<span class=\"_ _3\"></span>va. Rischio<span class=\"_ _0\"></span> di credi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>o Il Gruppo risulta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>esposto al rischio<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cred<span class=\"_ _0\"></span>ito, defini<span class=\"_ _3\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>la probabilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>che si<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>verifichi una<span class=\"_ _0\"></span> riduzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>posi<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>reditizi<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>verso<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>contro<span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>ommerc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _0\"></span>arie. <span class=\"_ _3\"></span>C<span class=\"_ _0\"></span>on riferime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>o<span class=\"_ _1\"></span>peraz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>comme<span class=\"_ _3\"></span>rciali, <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>prog<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>am<span class=\"_ _3\"></span>mi<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>i\u00f9 <span class=\"_ _3\"></span>sig<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ificat<span class=\"_ _3\"></span>ivi de<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>come<span class=\"_ _3\"></span> controp<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rte un<span class=\"_ _0\"></span> numer<span class=\"_ _0\"></span>o conte<span class=\"_ _0\"></span>nuto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> client<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, la ma<span class=\"_ _3\"></span>ggior parte de<span class=\"_ _0\"></span>i quali q<span class=\"_ _0\"></span>ualificab<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>i come di primario<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>standing<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>cr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>di<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>izio. <span class=\"_ _23\"> </span>A <span class=\"_ _23\"> </span>livello<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _23\"> </span>risulta<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>una <span class=\"_ _23\"> </span>particolare<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>concent<span class=\"_ _0\"></span>razio<span class=\"_ _0\"></span>ne <span class=\"_ _23\"> </span>di rischio d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to ne<span class=\"_ _3\"></span>ll\u2019<span class=\"_ _1\"></span>area<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>as<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>atic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> (Ira<span class=\"_ _0\"></span>n, Indi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> e Ci<span class=\"_ _0\"></span>na).<span class=\"ff3\"> </span>I <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>legati<span class=\"_ _3\"></span> alla c<span class=\"_ _3\"></span>ontroparte<span class=\"_ _3\"></span>, per <span class=\"_ _3\"></span>i c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>on Paesi <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>quali n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>esistono <span class=\"_ _3\"></span>usuali <span class=\"_ _3\"></span>rapport<span class=\"_ _0\"></span>i commerc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>i, veng<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no an<span class=\"_ _0\"></span>alizzat<span class=\"_ _0\"></span>i e valut<span class=\"_ _0\"></span>ati in se<span class=\"_ _3\"></span>de di offerta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al f<span class=\"_ _0\"></span>ine di e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>nziare e m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tigare<span class=\"_ _3\"></span> eventua<span class=\"_ _0\"></span>li rischi d<span class=\"_ _3\"></span>i solvibilit\u00e0.  Nonostante<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span> pandem<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>globale relativa al <span class=\"_ _1\"></span>Co<span class=\"_ _0\"></span>vid-19, i<span class=\"_ _1\"></span>l Gruppo, operando princip<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te con <span class=\"_ _23\"> </span>controp<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>elevato<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>stand<span class=\"_ _0\"></span>ing<span class=\"ff3\"> <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>editi<span class=\"_ _0\"></span>zio, <span class=\"_ _23\"> </span>non <span class=\"_ _24\"></span>ha <span class=\"_ _25\"> </span>soffert<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>sta <span class=\"_ _23\"> </span>riscontran<span class=\"_ _0\"></span>do <span class=\"_ _23\"> </span>un </span>significati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> increment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span><span class=\"ff4\">credit risk</span> <span class=\"_ _1\"></span>sul<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>prop<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ie posizioni aperte<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>rediti comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>. Si seg<span class=\"ls0\">nala <span class=\"_ _3\"></span>infatt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>un'u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ica <span class=\"_ _1d\"></span>posizione <span class=\"_ _1d\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>opert<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra <span class=\"_ _3\"></span>spec<span class=\"_ _0\"></span>ifica <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndo <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>utazione<span class=\"_ _3\"></span> cre<span class=\"_ _3\"></span>di<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i </span>per eu<span class=\"_ _0\"></span>ro 193 mig<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>ai<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> sul<span class=\"_ _0\"></span>la cont<span class=\"_ _0\"></span>rollata c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nese. Il <span class=\"_ _23\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _24\"></span>op<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>in <span class=\"_ _23\"> </span>mercat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>sono <span class=\"_ _24\"></span>stat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>recentemente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>interessat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>da <span class=\"_ _23\"> </span>tens<span class=\"_ _3\"></span>ioni <span class=\"_ _23\"> </span>di caratte<span class=\"_ _0\"></span>re <span class=\"_ _4\"> </span>ge<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>polit<span class=\"_ _0\"></span>ico <span class=\"_\"> </span>o <span class=\"_ _4\"> </span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o. <span class=\"_ _4\"> </span>In<span class=\"_ _0\"></span> <span class=\"_\"> </span>p<span class=\"_ _1\"></span>artic<span class=\"_ _3\"></span>olare, <span class=\"_ _4\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_\"> </span>riferiment<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"> </span>sit<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>azione<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>31 dicem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2022,<span class=\"_ _3\"></span> si <span class=\"_ _3\"></span>segna<span class=\"_ _0\"></span>lano <span class=\"_ _3\"></span>i se<span class=\"_ _3\"></span>gu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>rapport<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>verso <span class=\"_ _3\"></span>i P<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>esi<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>derat<span class=\"_ _3\"></span>i a <span class=\"_ _3\"></span>rischio<span class=\"_ _3\"></span> geop<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lit<span class=\"_ _0\"></span>ico:<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2  Attivit\u00e0 <span class=\"_ _1\"></span> 3.040  Pass<span class=\"_ _1\"></span>ivit\u00e0 deriv<span class=\"_ _1\"></span>anti da<span class=\"_ _1\"></span> contratto <span class=\"_ _1\"></span> (1.827)<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> 1.21<span class=\"_ _1\"></span>3 Per <span class=\"_ _5\"></span>maggi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _6\"></span>informazion<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>relat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>suddi<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>area <span class=\"_ _5\"></span>ge<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>grafic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>rinvia alla N<span class=\"_ _0\"></span>ota 11. Rischio<span class=\"_ _0\"></span> di liquidi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>\u00e0 Il <span class=\"_ _3\"></span>rischio<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>liquidit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>riguar<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1d\"></span>la <span class=\"_ _3\"></span>capacit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>dem<span class=\"_ _3\"></span>piere <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>obb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>igaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>ass<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciate<span class=\"_ _3\"></span> alle pass<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 finanzi<span class=\"_ _0\"></span>arie.   L\u2019approcc<span class=\"_ _3\"></span>io <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _5\"></span>Gruppo <span class=\"_ _24\"></span>nella <span class=\"_ _23\"> </span>gest<span class=\"_ _3\"></span>ione <span class=\"_ _23\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _24\"></span>liquidit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>pre<span class=\"_ _0\"></span>vede <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>vi <span class=\"_ _23\"> </span>sian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>sem<span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>fond<span class=\"_ _0\"></span>i sufficient<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per ad<span class=\"_ _1\"></span>emp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ere<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>alle <span class=\"_ _6\"></span>propr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>obbl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gazi<span class=\"_ _0\"></span>oni a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>scade<span class=\"_ _3\"></span>nze <span class=\"_ _1\"></span>prefissate<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sia i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>condi<span class=\"_ _0\"></span>zioni normal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che di tensi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne finanz<span class=\"_ _0\"></span>iaria, senz<span class=\"_ _0\"></span>a dover <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ostenere oner<span class=\"_ _0\"></span>i d<span class=\"_ _1\"></span>i finanzi<span class=\"_ _0\"></span>ament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> al di <span class=\"_ _1\"></span>sopra<span class=\"_ _3\"></span> delle <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ondiz<span class=\"_ _0\"></span>ioni <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>mercato.<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>Generalmente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>si <span class=\"_ _24\"></span>assicura <span class=\"_ _23\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>vi <span class=\"_ _23\"> </span>sian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>di<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ponibilit\u00e0<span class=\"_ _0\"></span> liquide <span class=\"_ _1\"></span>suffic<span class=\"_ _0\"></span>ienti <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>oprire <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>operat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pre<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>term<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne, <span class=\"_ _1\"></span>comp<span class=\"_ _0\"></span>resi <span class=\"_ _1\"></span>quelli r<span class=\"_ _1\"></span>elati<span class=\"_ _0\"></span>vi ai <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>eb<span class=\"_ _0\"></span>iti <span class=\"_ _28\"> </span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. <span class=\"_ _4\"> </span>R<span class=\"_ _1\"></span>est<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>o <span class=\"_ _27\"> </span>esc<span class=\"_ _3\"></span>lusi <span class=\"_ _28\"> </span>da <span class=\"_ _28\"> </span>quant<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>sopra <span class=\"_ _28\"> </span>gli <span class=\"_ _28\"> </span>effetti<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>potenz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _4\"> </span>derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>da circosta<span class=\"_ _0\"></span>nze est<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>eme n<span class=\"_ _3\"></span>on ragione<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>lme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ref<span class=\"_ _0\"></span>igurab<span class=\"_ _0\"></span>ili, quali<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>amit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>urali. L'obiett<span class=\"_ _0\"></span>ivo <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>strateg<span class=\"_ _0\"></span>ia <span class=\"_ _6\"></span>finanzi<span class=\"_ _0\"></span>aria <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _5\"></span>mantene<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>profilo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>sc<span class=\"_ _3\"></span>ad<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze <span class=\"_ _1\"></span>delle passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>bilanciato<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>durre <span class=\"_ _1d\"></span>il <span class=\"_ _0\"></span>risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>dover <span class=\"_ _3\"></span>rifinan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iare<span class=\"_ _3\"></span> i<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>propri<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>indeb<span class=\"_ _0\"></span>itament<span class=\"_ _3\"></span>o. Il <span class=\"_ _1\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>storicame<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sempre<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>fatt<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>larit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>proprie obbligaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ni<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>ed <span class=\"_ _1\"></span>\u00e8 stato cap<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ce <span class=\"_ _0\"></span>di rif<span class=\"_ _0\"></span>inanziare<span class=\"_ _3\"></span> il proprio de<span class=\"_ _0\"></span>bit<span class=\"_ _0\"></span>o prima <span class=\"_ _3\"></span>della scadenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>.  L\u2019Acco<span class=\"_ _0\"></span>rdo <span class=\"_ _3\"></span>di <span class=\"ff3\">risc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziament<span class=\"_ _3\"></span>o sott<span class=\"_ _3\"></span>oscritto <span class=\"_ _3\"></span>dalla P<span class=\"_ _3\"></span>ininfarin<span class=\"_ _0\"></span>a S.p.<span class=\"_ _0\"></span>A. <span class=\"_ _3\"></span>con g<span class=\"_ _3\"></span>li Is<span class=\"_ _0\"></span>tituti F<span class=\"_ _3\"></span>inanz<span class=\"_ _0\"></span>iari de<span class=\"_ _3\"></span>l </span>14 dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re 20<span class=\"_ _0\"></span>15 ent<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>in vigo<span class=\"_ _0\"></span>re il 30 magg<span class=\"_ _0\"></span>io 201<span class=\"_ _0\"></span>6 ha c<span class=\"_ _0\"></span>omportato<span class=\"_ _3\"></span> in sintesi: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">il <span class=\"_ _1\"></span>pagament<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sald<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>stralci<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>56,74<span class=\"_ _0\"></span>% <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>nom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nale <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019espos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione relativa<span class=\"_ _3\"></span> </span>agli Is<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _0\"></span>i Fina<span class=\"_ _0\"></span>nziato<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>aderent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>opzione <span class=\"_ _3\"></span>oltre agl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> inte<span class=\"_ _0\"></span>ress<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> mat<span class=\"_ _3\"></span>urati s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>no a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i entrata <span class=\"_ _0\"></span>in vigo<span class=\"_ _0\"></span>re;  \u2022 <span class=\"_ _2e\"> </span>il <span class=\"_ _23\"> </span>riscaden<span class=\"_ _3\"></span>ziamento <span class=\"_ _24\"></span>dal <span class=\"_ _23\"> </span>2016<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>2025 <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _24\"></span>nominale<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019esp<span class=\"_ _0\"></span>osizione <span class=\"_ _24\"></span>relati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>ag<span class=\"_ _0\"></span>li Ist<span class=\"_ _0\"></span>ituti Finanz<span class=\"_ _0\"></span>iatori ade<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a t<span class=\"_ _0\"></span>ale opz<span class=\"_ _0\"></span>ione pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>omplessi<span class=\"_ _0\"></span>vi 41,5 m<span class=\"_ _3\"></span>ilioni di e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro;<span class=\"_ _1\"></span> \u2022 <span class=\"_ _2e\"> </span>l\u2019applic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>di <span class=\"_\"> </span>un <span class=\"_ _4\"> </span>tasso<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>d\u2019inte<span class=\"_ _0\"></span>resse <span class=\"_\"> </span>fisso <span class=\"_\"> </span>pari <span class=\"_\"> </span>allo <span class=\"_ _4\"> </span>0<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>25% <span class=\"_\"> </span>per <span class=\"_\"> </span>anno, <span class=\"_\"> </span>base <span class=\"_\"> </span>360 <span class=\"_ _4\"> </span>gg, maggi<span class=\"_ _0\"></span>orat<span class=\"fff\">o <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>differe<span class=\"_ _3\"></span>nza<span class=\"_ _1\"></span> t<span class=\"_ _3\"></span>ra q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>est\u2019u<span class=\"_ _0\"></span>ltimo e <span class=\"_ _3\"></span>l\u2019Eur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bor 6<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nel<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>aso i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Eur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bor 6<span class=\"_ _3\"></span>M s<span class=\"_ _0\"></span>ia </span>superiore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al 4<span class=\"_ _0\"></span>%. Ne c<span class=\"_ _0\"></span>onsegue <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il risch<span class=\"_ _3\"></span>io di <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iq<span class=\"_ _0\"></span>uidit\u00e0 \u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>direttament<span class=\"_ _3\"></span>e correlato<span class=\"_ _0\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> me<span class=\"_ _3\"></span>dio/lungo <span class=\"_ _3\"></span>period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _0\"></span>a realizzazi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>degli o<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>iett<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi de<span class=\"_ _0\"></span>i piani st<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ateg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci ela<span class=\"_ _3\"></span>borati <span class=\"_ _1\"></span>dagl<span class=\"_ _0\"></span>i Ammi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>istrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri. La <span class=\"_ _16\"> </span>tabe<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>segue<span class=\"_ _3\"></span>nte <span class=\"_ _16\"> </span>e<span class=\"_ _0\"></span>videnzia <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _16\"> </span>valore <span class=\"_ _16\"> </span>c<span class=\"_ _3\"></span>ontabile <span class=\"_ _16\"> </span>e <span class=\"_ _27\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>valore <span class=\"_ _16\"> </span>lor<span class=\"_ _0\"></span>do <span class=\"_ _16\"> </span>senz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>effe<span class=\"_ _3\"></span>tto <span class=\"_ _16\"> </span>di attualizz<span class=\"_ _0\"></span>azione<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>flussi<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>contratt<span class=\"_ _3\"></span>uali <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>data <span class=\"_ _24\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>chiusu<span class=\"_ _0\"></span>ra <span class=\"_ _5\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>debiti finanziar<span class=\"_ _3\"></span>i di<span class=\"_ _3\"></span> derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dall\u2019Acc<span class=\"_ _0\"></span>ordo<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>riscaden<span class=\"ff3\">ziamento<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>competen<span class=\"_ _3\"></span>za de<span class=\"_ _3\"></span>lla C<span class=\"_ _3\"></span>apogruppo<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span> </span>del contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> di <span class=\"ff4\">factor<span class=\"_ _3\"></span><span class=\"ff3\">i<span class=\"_ _1\"></span>ng re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o al<span class=\"_ _0\"></span>la contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lata t<span class=\"_ _3\"></span>edesca. </span></span> Valore<span class=\"_ _0\"></span>  Flussi<span class=\"_ _3\"></span>      entro<span class=\"_ _0\"></span> 1  tra 1<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e 5<span class=\"_ _3\"></span>  oltre 5 (in mi<span class=\"_ _3\"></span>gl<span class=\"_ _1\"></span>iai<span class=\"_ _0\"></span>a di e<span class=\"_ _3\"></span>uro) contabi<span class=\"_ _0\"></span>le<span class=\"_ _3\"></span> finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iari anno<span class=\"_ _0\"></span>  anni <span class=\"_ _3\"></span> anno<span class=\"_ _0\"></span>  31.12.202<span class=\"_ _3\"></span>2  contrat<span class=\"_ _3\"></span>tuali <span class=\"_ _3\"></span>  Accor<span class=\"_ _0\"></span>do d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>iscadenz<span class=\"_ _3\"></span>iament<span class=\"_ _3\"></span>o  17.261<span class=\"_ _3\"></span> 20.003<span class=\"_ _3\"></span> 3.578<span class=\"_ _3\"></span> 16.425<span class=\"_ _3\"></span> -  Debiti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>er scop<span class=\"_ _3\"></span>erti ban<span class=\"_ _3\"></span>cari  2.200<span class=\"_ _3\"></span> 2.200<span class=\"_ _3\"></span> 2.200<span class=\"_ _3\"></span> Totale<span class=\"_ _0\"></span> 19.461<span class=\"_ _3\"></span> 22.203<span class=\"_ _3\"></span> 5.778<span class=\"_ _3\"></span> 16.425<span class=\"_ _3\"></span> - Alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>chiusu<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>det<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>disp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nibil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>liquide <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>22.799 migliai<span class=\"_ _0\"></span>a.  Rischio<span class=\"_ _0\"></span> di defaul<span class=\"_ _3\"></span>t <span class=\"_ _1\"></span>e \u201cco<span class=\"_ _3\"></span>venant\u201d sul<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>ebi<span class=\"_ _3\"></span>to<span class=\"ff6\"> </span>Il <span class=\"_ _24\"></span>rischi<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>esame <span class=\"_ _5\"></span>attiene <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _5\"></span>possibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>che <span class=\"_ _5\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>nuo<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o <span class=\"_ _24\"></span>Acc<span class=\"_ _0\"></span>ordo <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>riscade<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziame<span class=\"_ _3\"></span>nto <span class=\"_ _24\"></span>tra <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>a Pininfarin<span class=\"_ _3\"></span>a <span class=\"_\"> </span>S.p.A. <span class=\"_ _2\"> </span>e <span class=\"_\"> </span>gli <span class=\"_ _2\"> </span>Ist<span class=\"_ _0\"></span>ituti <span class=\"_\"> </span>Fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziat<span class=\"_ _0\"></span>ori <span class=\"_\"> </span>eff<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cac<span class=\"_ _0\"></span>e <span class=\"_\"> </span>dal <span class=\"_\"> </span>30<span class=\"_ _3\"></span> <span class=\"_\"> </span>maggio <span class=\"_ _2\"> </span>2016<span class=\"_ _0\"></span>, <span class=\"_\"> </span>conte<span class=\"_ _3\"></span>nga <span class=\"_\"> </span>delle<span class=\"_ _3\"></span> dispos<span class=\"_ _0\"></span>izioni<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>egitt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mino le <span class=\"_ _1\"></span>contro<span class=\"_ _0\"></span>parti a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ch<span class=\"_ _0\"></span>iedere al <span class=\"_ _1\"></span>debitore,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>v<span class=\"_ _6\"></span>erif<span class=\"_ _0\"></span>icarsi di <span class=\"_ _1\"></span>determinat<span class=\"_ _3\"></span>i eventi, <span class=\"_\"> </span>l\u2019imme<span class=\"_ _3\"></span>diato <span class=\"_\"> </span>rimbors<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>delle <span class=\"_\"> </span>s<span class=\"_ _0\"></span>omme <span class=\"_\"> </span>prest<span class=\"_ _3\"></span>ate, <span class=\"_\"> </span>gener<span class=\"_ _0\"></span>ando <span class=\"_\"> </span>conseg<span class=\"_ _0\"></span>uentem<span class=\"_ _3\"></span>ente <span class=\"_\"> </span>un rischio d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> liq<span class=\"_ _0\"></span>uidit\u00e0.  Nell\u2019Acc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rdo d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"ff3\">riscadenz<span class=\"_ _0\"></span>iament<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttosc<span class=\"_ _3\"></span>ritto \u00e8 <span class=\"_ _1\"></span>pr<span class=\"_ _3\"></span>ev<span class=\"_ _1\"></span>ist<span class=\"_ _0\"></span>o che, a partire<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dalla<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>data di verifica<span class=\"_ _0\"></span> </span>che <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>31 <span class=\"_ _23\"> </span>marzo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>o<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>ni <span class=\"_ _25\"> </span>anno, <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>parame<span class=\"_ _3\"></span>tro <span class=\"_ _23\"> </span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _23\"> </span>dovr\u00e0 <span class=\"_ _23\"> </span>essere <span class=\"_ _24\"></span>al<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>no <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>ari <span class=\"_ _24\"></span>al Patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _5\"></span>Netto <span class=\"_ _5\"></span>Minimo <span class=\"_ _5\"></span>Consolid<span class=\"_ _0\"></span>ato <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span>quivale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>30<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>milioni <span class=\"_ _5\"></span>di <span class=\"_ _23\"></span>e<span class=\"_ _3\"></span>uro<span class=\"_ _1\"></span>. <span class=\"_ _5\"></span>Tale <span class=\"_ _5\"></span>verifica<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>dovr\u00e0<span class=\"_ _3\"></span> esse<span class=\"_ _0\"></span>re effettuata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sin<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> al term<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziament<span class=\"_ _3\"></span>o previsto <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>el 20<span class=\"_ _0\"></span>25. Il gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>ah<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ndra <span class=\"_ _3\"></span>ha emes<span class=\"_ _3\"></span>so<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>idejussione a <span class=\"_ _3\"></span>prima <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>a favore <span class=\"_ _3\"></span>degli Is<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _0\"></span>i Fina<span class=\"_ _0\"></span>nziato<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i nel c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>in cu<span class=\"_ _3\"></span>i la Pi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>infarin<span class=\"_ _3\"></span>a S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>no<span class=\"_ _0\"></span>n fosse<span class=\"_ _3\"></span> in g<span class=\"_ _0\"></span>rado <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>adem<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>iere<span class=\"_ _3\"></span> all<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> proprie<span class=\"_ _3\"></span> obbligazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span> Alla <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>31 ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>zo <span class=\"_ _0\"></span>2022 <span class=\"_ _3\"></span>il p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rame<span class=\"_ _3\"></span>tro f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>ario s<span class=\"_ _3\"></span>opra c<span class=\"_ _0\"></span>itato<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>isultava <span class=\"_ _3\"></span>rispettato<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il dat<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span> 31 <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span>cem<span class=\"_ _3\"></span>bre <span class=\"_ _6\"></span>risulta <span class=\"_ _1\"></span>rispettato<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>ancorc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ninf<span class=\"_ _0\"></span>luent<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>ai <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ini <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>uali. <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>ricorda<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>comu<span class=\"_ _0\"></span>nque<span class=\"_ _0\"></span> che <span class=\"_ _28\"> </span>un <span class=\"_ _27\"> </span>event<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ale <span class=\"_ _28\"> </span>sfor<span class=\"_ _0\"></span>ament<span class=\"_ _0\"></span>o <span class=\"_ _27\"> </span>della <span class=\"_ _28\"> </span>soglia <span class=\"_ _28\"> </span>min<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>patrimo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>io <span class=\"_ _28\"> </span>netto <span class=\"_ _28\"> </span>conso<span class=\"_ _0\"></span>lidato <span class=\"_ _16\"> </span><span class=\"fff\">\u2013</span> riscontrat<span class=\"_ _3\"></span>o al 31 m<span class=\"_ _3\"></span>arzo 2023<span class=\"_ _3\"></span> <span class=\"_ _1\"></span><span class=\"fff\">\u2013<span class=\"_ _0\"></span><span class=\"ff3\"> non<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _0\"></span>portere<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>be<span class=\"_ _0\"></span> una<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>risol<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zione<span class=\"_ _3\"></span> automati<span class=\"_ _0\"></span>ca d<span class=\"fff\">ell\u2019Acc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rd<span class=\"_ _3\"></span>o </span></span></span>in <span class=\"_ _5\"></span>quant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _5\"></span>pre<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>specif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>ltre <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>dirit<span class=\"_ _0\"></span>to <span class=\"_ _5\"></span>degli <span class=\"_ _6\"></span>istituti <span class=\"_ _5\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>credito <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>rinu<span class=\"_ _0\"></span>nciare <span class=\"_ _6\"></span>ad ogni az<span class=\"_ _0\"></span>ione.<span class=\"_ _0\"></span> Rischio<span class=\"_ _0\"></span> di bu<span class=\"_ _0\"></span>siness/<span class=\"_ _0\"></span>mercato<span class=\"_ _0\"></span> L\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>dei se<span class=\"_ _0\"></span>ttori/me<span class=\"_ _0\"></span>rcati<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in c<span class=\"_ _0\"></span>ui <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>Societ\u00e0<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span> il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _0\"></span>po <span class=\"_ _3\"></span>operano<span class=\"_ _3\"></span> \u00e8 st<span class=\"_ _3\"></span>ato <span class=\"_ _0\"></span>rece<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> influenz<span class=\"_ _0\"></span>ato <span class=\"_ _2d\"> </span>negat<span class=\"_ _0\"></span>ivamente<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>dalla <span class=\"_ _26\"> </span>p<span class=\"_ _1\"></span>rese<span class=\"_ _3\"></span>nza <span class=\"_ _2f\"> </span>c<span class=\"_ _0\"></span>ontem<span class=\"_ _0\"></span>porane<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>due<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>pro<span class=\"_ _0\"></span>blemi <span class=\"_ _2d\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>si sovrap<span class=\"_ _0\"></span>pongon<span class=\"_ _0\"></span>o:  \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">il <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>erd<span class=\"_ _3\"></span>urare <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>ciclo <span class=\"_ _6\"></span>ec<span class=\"_ _3\"></span>onomico <span class=\"_ _1\"></span>negati<span class=\"_ _0\"></span>vo <span class=\"_ _1\"></span>della <span class=\"_ _6\"></span>fi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iera <span class=\"_ _6\"></span>\u201c<span class=\"_ _0\"></span>autom<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tive\u201d a <span class=\"_ _6\"></span>livello <span class=\"_ _1\"></span>mondia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, </span></span>ulteriorme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>cuit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>nflitto <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n Ucra<span class=\"_ _0\"></span>ina; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">la pandem<span class=\"_ _3\"></span>ia indotta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dal<span class=\"_ _0\"></span> Covid-<span class=\"lsc\">19.</span> </span></span>In<span class=\"ls0\"> <span class=\"_ _27\"> </span>questo <span class=\"_ _28\"> </span>contes<span class=\"_ _0\"></span>to <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>Gruppo <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>misura<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>si <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _28\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>sfi<span class=\"_ _0\"></span>de <span class=\"_ _28\"> </span>lanciate <span class=\"_ _4\"> </span>dal <span class=\"_ _27\"> </span>cam<span class=\"_ _0\"></span>biame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o </span>tecnol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gico <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>sta <span class=\"_ _6\"></span>attraversa<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nd<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>mob<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _5\"></span>solo, <span class=\"_ _5\"></span>prop<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>ndo <span class=\"_ _6\"></span>servizi tradizi<span class=\"_ _0\"></span>onali abb<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ad<span class=\"_ _0\"></span> esperie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze dig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Complessi<span class=\"_ _3\"></span>vamente<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>la <span class=\"_ _23\"> </span>Societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>ed <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>Grup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o <span class=\"_ _23\"> </span>stan<span class=\"_ _0\"></span>no <span class=\"_ _25\"> </span>ri<span class=\"_ _0\"></span>orientan<span class=\"_ _0\"></span>do <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>orse <span class=\"_ _23\"> </span>dispo<span class=\"_ _0\"></span>nibili <span class=\"_ _23\"> </span>verso attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _1\"></span>impronta<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>strategic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>foc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizzat<span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>sulle<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>linee <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>servizio<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>si <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>itiene<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>abbi<span class=\"_ _0\"></span>ano maggi<span class=\"_ _0\"></span>ori <span class=\"_ _0\"></span>pote<span class=\"_ _3\"></span>nziali<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 in<span class=\"_ _3\"></span> term<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rafforzame<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ei r<span class=\"_ _0\"></span>apporti <span class=\"_ _3\"></span>commerc<span class=\"_ _3\"></span>iali <span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> del<span class=\"_ _0\"></span>la m<span class=\"_ _3\"></span>arginalit\u00e0<span class=\"_ _0\"></span> nel med<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o perio<span class=\"_ _3\"></span>do<span class=\"_ _1\"></span>.<span class=\"_ _3\"></span> Rischio<span class=\"_ _0\"></span> di <span class=\"ff11\">clima<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e chan<span class=\"_ _3\"></span>ge<span class=\"ff6\"> </span></span>La <span class=\"_ _25\"> </span>Capogr<span class=\"_ _0\"></span>uppo<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>ha <span class=\"_ _25\"> </span>avviat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>una <span class=\"_ _23\"> </span>valutazione<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>rischi <span class=\"_ _25\"> </span>connes<span class=\"_ _0\"></span>si <span class=\"_ _25\"> </span>al <span class=\"_ _2\"> </span>c<span class=\"_ _0\"></span>limate<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>change<span class=\"ff3\">, <span class=\"_ _23\"> </span>i <span class=\"_ _22\"> </span>cui<span class=\"_ _3\"></span> </span>impatti<span class=\"_ _0\"></span> in cons<span class=\"_ _3\"></span>id<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>azione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l modello <span class=\"_ _0\"></span>di bus<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ness<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>adottat<span class=\"_ _3\"></span>o non s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>revedon<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> essere<span class=\"_ _3\"></span> rile<span class=\"_ _0\"></span>vanti.<span class=\"_ _1\"></span> 35 - RAP<span class=\"_ _0\"></span>PORTI CO<span class=\"_ _3\"></span>N PARTI CORRE<span class=\"_ _3\"></span>LATE Ai <span class=\"_ _22\"> </span>sensi <span class=\"_ _22\"> </span>della<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>co<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nicazione <span class=\"_ _25\"> </span>Consob<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>n<span class=\"_ _1\"></span>. <span class=\"_ _25\"> </span>DEM/60<span class=\"_ _0\"></span>64293 <span class=\"_ _25\"> </span>del <span class=\"_ _22\"> </span>28 <span class=\"_ _22\"> </span>lugl<span class=\"_ _1\"></span>io <span class=\"_ _22\"> </span>2006 <span class=\"_ _25\"> </span>si <span class=\"_ _22\"> </span>ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>ella tabell<span class=\"_ _1\"></span>a che seg<span class=\"_ _0\"></span>ue un<span class=\"_ _1\"></span>a sintesi delle operazioni effettuate con l<span class=\"_ _1\"></span>e parti correlate, ivi inclu<span class=\"_ _1\"></span>se le<span class=\"_ _3\"></span> opera<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ioni <span class=\"_ _25\"> </span>infragruppo. <span class=\"_ _24\"></span>Ta<span class=\"_ _1\"></span>li <span class=\"_ _23\"> </span>oper<span class=\"_ _1\"></span>azioni <span class=\"_ _23\"> </span>sono <span class=\"_ _23\"> </span>regolate <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _24\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _23\"> </span>condizio<span class=\"_ _6\"></span>ni<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>mercato, tenuto <span class=\"_ _28\"> </span>con<span class=\"_ _1\"></span>to <span class=\"_ _4\"> </span>delle <span class=\"_ _28\"> </span>caratteristiche <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>dei <span class=\"_ _28\"> </span>servi<span class=\"_ _1\"></span>zi <span class=\"_ _4\"> </span>prestati. <span class=\"_ _4\"> </span>Le <span class=\"_ _27\"> </span>stesse <span class=\"_ _4\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _28\"> </span>sono quali<span class=\"_ _1\"></span>ficabili come operazioni atipiche e/o inusuali ai <span class=\"_ _1\"></span>sensi della suddetta comunicazione.<span class=\"_ _1\"></span> Commerciali<span class=\"_ _1\"></span> Finanziar<span class=\"_ _1\"></span>i Operativ<span class=\"_ _1\"></span>i Finanziar<span class=\"_ _1\"></span>i (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Crediti<span class=\"_ _1\"></span> Debiti<span class=\"_ _1\"></span> Crediti<span class=\"_ _1\"></span> Debiti<span class=\"_ _1\"></span> Ricavi Costi Prov<span class=\"_ _1\"></span>enti Oneri Signature <span class=\"_ _1\"></span>S.r.l.  80<span class=\"ls0\"> </span>2 550<span class=\"ls0\"> </span>- 184<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>- - Tech Mahi<span class=\"_ _1\"></span>ndra Ltd <span class=\"_ _1\"></span> 71<span class=\"ls0\"> </span>521<span class=\"ls0\"> </span>- - 120<span class=\"ls0\"> </span>259<span class=\"ls0\"> </span>- - Tech Mahi<span class=\"_ _1\"></span>ndra Gmb<span class=\"_ _1\"></span>h  - - - - 95<span class=\"ls0\"> </span>- - - Born Group<span class=\"_ _1\"></span>  - - - - - 8 - - Ma<span class=\"_ _1\"></span>hindra&amp;M<span class=\"_ _1\"></span>ahindra<span class=\"_ _1\"></span> 115 - - - 527<span class=\"ls0\"> </span>- - - Ltd  Ma<span class=\"_ _1\"></span>hindra Holida<span class=\"_ _1\"></span>ys&amp;Resorts I<span class=\"_ _1\"></span>ndia<span class=\"_ _1\"></span> 60<span class=\"ls0\"> </span>58<span class=\"ls0\"> </span>- - 82<span class=\"ls0\"> </span>- - - L<span class=\"ls2c\">td<span class=\"_ _1\"></span></span> Automobili Pi<span class=\"_ _1\"></span>ninfarina 278<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>- - 2.501 - - - Gmbh <span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> 604<span class=\"ls0\"> </span>634<span class=\"ls0\"> </span>550<span class=\"ls0\"> </span>- 3.50<span class=\"_ _1\"></span>9 302<span class=\"ls0\"> </span>- - Le opera<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ni infragr<span class=\"_ _0\"></span>uppo s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>iferi<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>ono a:  \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Signat<span class=\"_ _0\"></span>ure S.r.<span class=\"_ _0\"></span>l.: c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o di fi<span class=\"_ _0\"></span>nanziame<span class=\"_ _3\"></span>nto e <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>oy<span class=\"_ _0\"></span>alties<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> compete<span class=\"_ _3\"></span>nza di<span class=\"_ _0\"></span> Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>a S.p.<span class=\"_ _0\"></span>A., </span></span>vendita <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>beni <span class=\"_ _27\"> </span>e <span class=\"_ _27\"> </span>royalties <span class=\"_ _27\"> </span>da <span class=\"_ _27\"> </span>parte <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>Pininfar<span class=\"_ _0\"></span>ina <span class=\"_ _27\"> </span>S.p.A., <span class=\"_ _27\"> </span>prestaz<span class=\"_ _3\"></span>ioni <span class=\"_ _16\"> </span>di <span class=\"_ _27\"> </span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _16\"> </span>d<span class=\"_ _3\"></span>i compete<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> P<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ninfar<span class=\"_ _0\"></span>ina of<span class=\"_ _0\"></span> America C<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rp.;<span class=\"_ _3\"></span> \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Tech <span class=\"_ _1\"></span>Mahindr<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>Ltd: <span class=\"_ _1\"></span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>prestaz<span class=\"_ _0\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>servizi <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Pininfari<span class=\"_ _0\"></span>na <span class=\"_ _1\"></span>Deutsc<span class=\"_ _0\"></span>hland<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Gm<span class=\"_ _0\"></span>bH, </span></span>contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di p<span class=\"_ _0\"></span>restaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> serviz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpeten<span class=\"_ _3\"></span>za di Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>a of Ame<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ica C<span class=\"_ _3\"></span>orp<span class=\"_ _1\"></span>.; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Tech <span class=\"_ _3\"></span>Mahindra<span class=\"_ _3\"></span> GmbH:<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>ontratto<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>est<span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>di s<span class=\"_ _3\"></span>ervizio <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpete<span class=\"_ _3\"></span>nza <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>Pini<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>farina<span class=\"_ _3\"></span> </span></span>Deutsch<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>and<span class=\"_ _0\"></span> GmbH;<span class=\"_ _3\"></span> \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Born Gro<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>p: c<span class=\"_ _0\"></span>ontratt<span class=\"_ _3\"></span>o di affitto s<span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>uso <span class=\"_ _0\"></span>ufficio da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>parte <span class=\"_ _3\"></span>di Pininfarina<span class=\"_ _3\"></span> of Americ<span class=\"_ _0\"></span>a Corp<span class=\"_ _3\"></span>;<span class=\"_ _6\"></span> </span></span>\u2022 <span class=\"_ _2e\"> </span>Mahindr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>&amp;<span class=\"_ _0\"></span>Mahindr<span class=\"_ _3\"></span>a <span class=\"_ _24\"></span>Ltd: <span class=\"_ _24\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>brand<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>nce<span class=\"ff3\"> <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>contratti <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>prestazi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>st<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>e<span class=\"_ _3\"></span> </span>ingegner<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a d<span class=\"_ _0\"></span>i com<span class=\"_ _0\"></span>petenza <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Pi<span class=\"_ _0\"></span>ninfarina S.p.A.<span class=\"_ _0\"></span>; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Mahindr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Holidays<span class=\"_ _0\"></span>&amp;Res<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>ts <span class=\"_ _5\"></span>In<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ia <span class=\"_ _5\"></span>Ltd: <span class=\"_ _5\"></span>contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>servizi <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>architett<span class=\"_ _3\"></span>ura <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>compet<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nza<span class=\"_ _0\"></span> </span></span>della P<span class=\"_ _0\"></span>ininfarina<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>S.p.A.<span class=\"_ _3\"></span>; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Automo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ili Pininfari<span class=\"_ _0\"></span>na <span class=\"_ _1\"></span>GmbH:<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>contratto di <span class=\"_ _1\"></span>prest<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>stile <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>d <span class=\"_ _1\"></span>ingegneria, contr<span class=\"_ _0\"></span>atto di </span></span>distacco<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di aff<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompet<span class=\"_ _0\"></span>enza de<span class=\"_ _0\"></span>lla P<span class=\"_ _0\"></span>ininfarina<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>S.p.A. La <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>pogr<span class=\"_ _0\"></span>uppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Pininfari<span class=\"_ _0\"></span>na <span class=\"_ _1\"></span>S.p.<span class=\"_ _0\"></span>A.,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>concluso<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>con Au<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>omob<span class=\"_ _0\"></span>ili <span class=\"_ _1\"></span>Pin<span class=\"_ _0\"></span>infarina<span class=\"_ _0\"></span> GmbH (di seguit<span class=\"_ _0\"></span>o anche <span class=\"_ _1\"></span>\u201cAP\u201d) <span class=\"_ _1\"></span>dodic<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>cont<span class=\"_ _0\"></span>ratti <span class=\"_ _1\"></span>success<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>riconduc<span class=\"_ _3\"></span>ibili <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stesso <span class=\"_ _1\"></span>progett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>(rispetti<span class=\"_ _3\"></span>vamente <span class=\"_ _1\"></span>in data <span class=\"_ _5\"></span>29 <span class=\"_ _5\"></span>g<span class=\"_ _0\"></span>iugno <span class=\"_ _5\"></span>2018,<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>26 <span class=\"_ _5\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _5\"></span>2019, <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>magg<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>2019, <span class=\"_ _5\"></span>22 <span class=\"_ _6\"></span>lu<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>io <span class=\"_ _6\"></span>2019, <span class=\"_ _5\"></span>9 <span class=\"_ _5\"></span>dicemb<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>2019,<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>23 marzo<span class=\"_ _0\"></span> 2021, 5<span class=\"_ _0\"></span> agosto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2021,<span class=\"_ _3\"></span> 8 novembre<span class=\"_ _3\"></span> 2021, 31 g<span class=\"_ _3\"></span>ennaio 202<span class=\"_ _3\"></span>2,<span class=\"_ _1\"></span> 21<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ma<span class=\"_ _0\"></span>rzo 2022,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>aprile<span class=\"_ _0\"></span> 2022,<span class=\"_ _3\"></span> 2 maggio<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span>) per la<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>forn<span class=\"_ _0\"></span>itura di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>izi di st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le e <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ngeg<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>eria a<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ad <span class=\"_ _0\"></span>oggetto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>lo sv<span class=\"_ _0\"></span>iluppo d<span class=\"_ _3\"></span>i un <span class=\"_ _1\"></span>progett<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>concerne<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te, in <span class=\"_ _1\"></span>sintes<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>: lo <span class=\"_ _1\"></span>stile <span class=\"_ _1\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _1\"></span>int<span class=\"_ _0\"></span>erni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>deg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ester<span class=\"_ _3\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una nuova v<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>ura, la <span class=\"_ _5\"></span>progett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>\u201csistem<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>up<span class=\"_ _0\"></span>per <span class=\"_ _5\"></span>body\u201d <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lla <span class=\"_ _5\"></span>scocca, <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019inte<span class=\"_ _0\"></span>grazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>scocc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i princi<span class=\"_ _0\"></span>pali siste<span class=\"_ _3\"></span>mi oper<span class=\"_ _3\"></span>ativi e <span class=\"_ _3\"></span>la re<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> delle <span class=\"_ _3\"></span>performa<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ces <span class=\"_ _3\"></span>richieste <span class=\"_ _3\"></span>di u<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>nuovo <span class=\"_ _0\"></span>veic<span class=\"_ _0\"></span>olo AP basat<span class=\"_ _3\"></span>o su una su<span class=\"_ _0\"></span>a nuov<span class=\"_ _0\"></span>a piattaf<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. Il <span class=\"_ _27\"> </span>corrispettiv<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>t<span class=\"_ _3\"></span>otale <span class=\"_ _27\"> </span>pattuit<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>d<span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>arti<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>a <span class=\"_ _27\"> </span>fronte <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>Serviz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>di <span class=\"_ _16\"> </span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>s<span class=\"_ _3\"></span>opra <span class=\"_ _27\"> </span>ammont<span class=\"_ _3\"></span>a compless<span class=\"_ _0\"></span>ivamente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a Euro 22.078.<span class=\"_ _3\"></span>793, <span class=\"_ _1\"></span>per una durata<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ess<span class=\"_ _0\"></span>iva prevista per l\u2019esec<span class=\"_ _3\"></span>uzione dei <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3\"></span>da g<span class=\"_ _3\"></span>iugno <span class=\"fff\">2018<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>maggio <span class=\"_ _3\"></span>2022. <span class=\"_ _3\"></span>L\u2019i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>por<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>omplessiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sopr<span class=\"_ _0\"></span>a me<span class=\"_ _3\"></span>nzionato<span class=\"_ _3\"></span> \u00e8 t<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> </span>da <span class=\"_ _27\"> </span>conf<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>urare <span class=\"_ _28\"> </span>l\u2019operazi<span class=\"_ _0\"></span>one <span class=\"_ _27\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>\u201coperazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _27\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>magg<span class=\"_ _3\"></span>iore <span class=\"_ _27\"> </span>rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>anz<span class=\"_ _0\"></span>a\u201d <span class=\"_ _27\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>sensi<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>dell<span class=\"_ _0\"></span>a normat<span class=\"_ _0\"></span>iva <span class=\"_ _24\"></span>appl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cabile.<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>Le <span class=\"_ _24\"></span>prestaz<span class=\"_ _3\"></span>ioni <span class=\"_ _24\"></span>previste <span class=\"_ _5\"></span>sono <span class=\"_ _24\"></span>state <span class=\"_ _5\"></span>erogate<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>nell\u2019ambit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dell\u2019\u201c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 ordinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span><span class=\"fff\">la soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0\u201d e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a \u201cco<span class=\"_ _0\"></span>ndizi<span class=\"_ _0\"></span>oni di mer<span class=\"_ _3\"></span>cato\u201d<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span>36 - CO<span class=\"_ _0\"></span>MPENSI AM<span class=\"_ _3\"></span>MINISTRATORI<span class=\"_ _3\"></span> E SINDA<span class=\"_ _0\"></span>CI (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Amministratori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> 613<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span> Sindaci <span class=\"_ _1\"></span> 89<span class=\"ls0\"> </span>103<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 702<span class=\"ls0\"> </span>652<span class=\"ls0\"> </span>Il <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>omplessi<span class=\"_ _0\"></span>vo <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sostenut<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>al <span class=\"_ _24\"></span>31 <span class=\"_ _24\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _23\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>per <span class=\"_ _5\"></span>i <span class=\"_ _24\"></span>compens<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>spettanti <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>i dirigenti <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>respo<span class=\"_ _0\"></span>nsab<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _24\"></span>strateg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _24\"></span>Pininfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _5\"></span>pari <span class=\"_ _24\"></span>a <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>irca <span class=\"_ _24\"></span>1,3 <span class=\"_ _5\"></span>milioni <span class=\"_ _24\"></span>di euro. Nei <span class=\"_ _3\"></span>Debiti <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>forn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tori <span class=\"_ _3\"></span>sono <span class=\"_ _1d\"></span>inclusi <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>emolume<span class=\"_ _0\"></span>nti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>compete<span class=\"_ _3\"></span>nza <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _1d\"></span>per euro 37<span class=\"_ _0\"></span>,9 migl<span class=\"_ _0\"></span>iaia. 37 - CO<span class=\"_ _0\"></span>MPENSI A<span class=\"_ _3\"></span>LL<span class=\"_ _1\"></span>A SO<span class=\"_ _3\"></span>CIET\u00c0 DI REV<span class=\"_ _0\"></span>ISIONE<span class=\"_ _3\"></span> EX ART.<span class=\"_ _0\"></span> 149-<span class=\"_ _1\"></span>DUOD<span class=\"_ _0\"></span>ECIE<span class=\"_ _3\"></span>S<span class=\"_ _1\"></span> DE<span class=\"_ _0\"></span>L REGO<span class=\"_ _0\"></span>LAMEN<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>O EMITTENT<span class=\"_ _3\"></span>I In <span class=\"_ _2\"> </span>alleg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _22\"> </span>il <span class=\"_ _2\"> </span>prospett<span class=\"_ _3\"></span>o <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ui <span class=\"_\"> </span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>rispett<span class=\"_ _3\"></span>ivi <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mp<span class=\"_ _3\"></span>etenza <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019eserci<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io <span class=\"_ _2\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _22\"> </span>per <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ervizi <span class=\"_ _22\"> </span>di revisione<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quelli <span class=\"_ _3\"></span>diversi<span class=\"_ _3\"></span> da<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>rev<span class=\"_ _0\"></span>isione <span class=\"_ _3\"></span>resi <span class=\"_ _3\"></span>dalla De<span class=\"_ _3\"></span>loitte<span class=\"_ _0\"></span> &amp;<span class=\"_ _3\"></span> To<span class=\"_ _0\"></span>uche <span class=\"_ _3\"></span>S.p.A.<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e e<span class=\"_ _3\"></span>ntit\u00e0<span class=\"_ _0\"></span> appartene<span class=\"_ _3\"></span>nti <span class=\"_ _22\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>sua <span class=\"_ _22\"> </span>rete <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>sse<span class=\"_ _3\"></span>quio <span class=\"_ _22\"> </span>all\u2019art. <span class=\"_ _22\"> </span>149<span class=\"ff3\">-duodecies<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_\"> </span>Reg<span class=\"_ _3\"></span>olame<span class=\"_ _0\"></span>nto <span class=\"_ _22\"> </span>Emi<span class=\"_ _1\"></span>tte<span class=\"_ _3\"></span>nti </span>Conso<span class=\"_ _0\"></span>b.  Corris<span class=\"_ _1\"></span>pettivo (in m<span class=\"_ _0\"></span>igliai<span class=\"_ _3\"></span>a di eu<span class=\"_ _3\"></span>ro) <span class=\"_ _1f\"> </span><span class=\"ff6 ls0\">E<span class=\"_ _0\"></span>rogator<span class=\"_ _1\"></span>e del serv<span class=\"_ _1\"></span>izio<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Destinatar<span class=\"_ _1\"></span>io del servizio<span class=\"_ _1\"></span> </span>2022 Revis<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>contab<span class=\"_ _1\"></span>ile<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _35\"> </span><span class=\"ff3\"> Deloitt<span class=\"_ _1\"></span>e &amp;<span class=\"_ _1\"></span> Tou<span class=\"_ _1\"></span>che S<span class=\"_ _1\"></span>.p.A. <span class=\"_ _6\"></span> <span class=\"_ _36\"> </span> Pi<span class=\"_ _1\"></span>ninfari<span class=\"_ _1\"></span>na S.p.<span class=\"_ _1\"></span>A.  <span class=\"_ _1\"></span>(1) <span class=\"_ _37\"> </span>90</span> Rete Deloit<span class=\"_ _1\"></span>te  <span class=\"_ _38\"> </span> Societ\u00e0 co<span class=\"_ _1\"></span>ntrollat<span class=\"_ _1\"></span>e  <span class=\"_ _39\"> </span>54 Pre<span class=\"_ _3\"></span>cedente re<span class=\"_ _0\"></span>visore  <span class=\"_ _34\"> </span> Pininf<span class=\"_ _3\"></span>arina S<span class=\"_ _0\"></span>.p.A.<span class=\"_ _0\"></span> e con<span class=\"_ _0\"></span>troll<span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>2) <span class=\"_ _38\"> </span>5<span class=\"_ _0\"></span>6  Altri servizi <span class=\"_ _1\"></span> <span class=\"_ _3a\"> </span><span class=\"ff3 ls2e\"> Deloitt<span class=\"_ _1\"></span>e &amp;<span class=\"_ _1\"></span> Tou<span class=\"_ _1\"></span>che S<span class=\"_ _1\"></span>.p.A. <span class=\"_ _6\"></span> <span class=\"_ _36\"> </span> Pi<span class=\"_ _1\"></span>ninfari<span class=\"_ _1\"></span>na S.p.<span class=\"_ _1\"></span>A. (<span class=\"_ _1\"></span>3) <span class=\"_ _3b\"> </span>68</span>Totale<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>  <span class=\"_ _39\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>268(1)<span class=\"ff7\"> <span class=\"_ _17\"> </span><span class=\"fff\">co<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>rende <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>18 <span class=\"_ _6\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>liaia <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetti<span class=\"_ _0\"></span>vi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019esame limitato <span class=\"_ _6\"></span><span class=\"ff3\">d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Dichi<span class=\"_ _0\"></span>arazione<span class=\"_ _3\"></span> </span></span></span>Non Fin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nzi<span class=\"_ _0\"></span>aria. (2)<span class=\"ff7\"> <span class=\"_ _17\"> </span></span>co<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>rende <span class=\"_ _25\"> </span>i <span class=\"_ _25\"> </span>servizi <span class=\"_ _25\"> </span>di <span class=\"_ _22\"> </span>rev<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sione <span class=\"_ _25\"> </span>cont<span class=\"_ _3\"></span>abil<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orting <span class=\"_ _23\"> </span>package <span class=\"_ _25\"> </span>cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>31<span class=\"_ _0\"></span> marzo <span class=\"_ _25\"> </span>2022 <span class=\"_ _25\"> </span>ai <span class=\"_ _22\"> </span>fini <span class=\"_ _23\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _25\"> </span>Consol<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dato <span class=\"_ _25\"> </span>del <span class=\"_ _23\"> </span>gruppo <span class=\"_ _22\"> </span>Tec<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Mah<span class=\"_ _0\"></span>indra <span class=\"_ _25\"> </span>e <span class=\"_ _22\"> </span>i <span class=\"_ _25\"> </span>servizi <span class=\"_ _25\"> </span>di revisione <span class=\"_ _3\"></span>del bilancio<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizi<span class=\"_ _0\"></span>o di Pi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>infarin<span class=\"_ _3\"></span>a En<span class=\"_ _1\"></span><span class=\"ff3\">gineer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _0\"></span> S.r.l. <span class=\"_ _0\"></span>in liquidaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one. </span>(3)<span class=\"ff7\"> <span class=\"_ _17\"> </span></span>co<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>rende <span class=\"_ _5\"></span>i <span class=\"_ _24\"></span>servizi <span class=\"_ _24\"></span>relat<span class=\"_ _0\"></span>ivi <span class=\"_ _24\"></span>ad <span class=\"_ _24\"></span>atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>b<span class=\"_ _1\"></span>enc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rk <span class=\"_ _5\"></span>inerente <span class=\"_ _5\"></span>alla <span class=\"_ _24\"></span>Dichi<span class=\"_ _0\"></span>arazione <span class=\"_ _5\"></span>Non Finanzi<span class=\"_ _0\"></span>aria <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>support<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>metodo<span class=\"_ _3\"></span>logi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>bench<span class=\"_ _0\"></span>mark <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nerente <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>progett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>ana<span class=\"_ _0\"></span>lisi <span class=\"_ _24\"></span>e<span class=\"_ _3\"></span> revisione <span class=\"_ _3\"></span>dell\u2019informat<span class=\"_ _3\"></span>iva finanzia<span class=\"_ _0\"></span>ria de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Grup<span class=\"_ _0\"></span>po P<span class=\"ff3\">ininfarin<span class=\"_ _0\"></span>a. </span>38 - ALTRE <span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>NFOR<span class=\"_ _0\"></span>MAZION<span class=\"_ _3\"></span>I<span class=\"fse\"> </span>Posizione<span class=\"_ _3\"></span> f<span class=\"_ _1\"></span>inanzi<span class=\"_ _3\"></span>aria netta <span class=\"_ _0\"></span>consoli<span class=\"_ _3\"></span>data  31 dicembr<span class=\"_ _1\"></span>e 31 dicembr<span class=\"_ _1\"></span>e (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro)  Variazione<span class=\"_ _1\"></span> 2022<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 22.799<span class=\"_ _1\"></span> 29.358<span class=\"_ _1\"></span> (6.559)<span class=\"_ _1\"></span> Debiti p<span class=\"_ _1\"></span>er scoperti b<span class=\"_ _1\"></span>ancari <span class=\"_ _1\"></span> (2.200)<span class=\"_ _1\"></span> - (2.200)<span class=\"_ _1\"></span> Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti<span class=\"_ _1\"></span> (3.578)<span class=\"_ _1\"></span> (3.592)<span class=\"_ _1\"></span> 14<span class=\"ls0\"> </span>Pass<span class=\"_ _1\"></span>ivit\u00e0 correnti per d<span class=\"_ _1\"></span>iritto d\u2019<span class=\"_ _1\"></span>uso<span class=\"_ _1\"></span><span class=\"ff3\"> </span>(961) (1.018)<span class=\"_ _1\"></span> 57<span class=\"ls0\"> </span>Disponibil<span class=\"_ _1\"></span>it\u00e0 monetar<span class=\"_ _1\"></span>ie nette /<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (Indebitament<span class=\"_ _1\"></span>o Netto a<span class=\"_ _1\"></span> brev<span class=\"_ _1\"></span>e termine)<span class=\"_ _1\"></span> 16.0<span class=\"_ _1\"></span>60 24.7<span class=\"_ _1\"></span>48 (8.6<span class=\"_ _1\"></span>88) Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie no<span class=\"_ _1\"></span>n correnti v<span class=\"_ _1\"></span>erso p<span class=\"_ _1\"></span>arti <span class=\"_ _1\"></span>correlat<span class=\"_ _1\"></span>e 550<span class=\"ls0\"> </span>550<span class=\"ls0\"> </span>- Pass<span class=\"_ _1\"></span>ivit\u00e0 non correnti p<span class=\"_ _1\"></span>er diritto d\u2019<span class=\"_ _1\"></span>uso<span class=\"_ _6\"></span><span class=\"ff3\"> </span>(1.630)<span class=\"_ _1\"></span> (2.322)<span class=\"_ _1\"></span> 692<span class=\"ls0\"> </span>Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie non correnti <span class=\"_ _1\"></span> (13.683)<span class=\"_ _1\"></span> (16.046)<span class=\"_ _1\"></span> 2.363 Indebitament<span class=\"_ _1\"></span>o Netto<span class=\"_ _1\"></span> a medio<span class=\"_ _1\"></span>-lungo<span class=\"_ _1\"></span> termine<span class=\"_ _1\"></span> (14<span class=\"_ _1\"></span>.763) (17<span class=\"_ _1\"></span>.818) 3.05<span class=\"_ _1\"></span>5 POSIZIONE<span class=\"_ _1\"></span> FINANZI<span class=\"_ _1\"></span>ARIA NETT<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> 1.29<span class=\"_ _1\"></span>7 6.93<span class=\"_ _1\"></span>0 (5.6<span class=\"_ _1\"></span>33) Indebit<span class=\"_ _0\"></span>amento Fin<span class=\"_ _3\"></span>anziario Net<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>o Con<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>oli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ato (O<span class=\"_ _1\"></span>rientamento ES<span class=\"_ _1\"></span>MA 32-3<span class=\"_ _1\"></span>82-1138 d<span class=\"_ _1\"></span>el 4 ma<span class=\"_ _1\"></span>rzo 2021)<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 31 dicembr<span class=\"_ _1\"></span>e (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Variazione<span class=\"_ _1\"></span> 2022<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>(A) Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e (22.799)<span class=\"_ _1\"></span> (29.358)<span class=\"_ _1\"></span> 6.559 (B) Mezzi equiv<span class=\"_ _1\"></span>alenti a di<span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>nibilit\u00e0 liqui<span class=\"_ _1\"></span>de - - - (C) Altre attiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti<span class=\"_ _1\"></span> - - - (D) Totale liquidit\u00e0<span class=\"_ _1\"></span> (A+B+C)<span class=\"_ _6\"></span> (22<span class=\"_ _1\"></span>.799) (29<span class=\"_ _1\"></span>.358) 6.55<span class=\"_ _1\"></span>9 (E) Debiti fina<span class=\"_ _1\"></span>nziari corre<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span> 2.200 - 2.200 (F) Parte corr<span class=\"_ _1\"></span>ente dell'ind<span class=\"_ _1\"></span>ebitam<span class=\"_ _1\"></span>ento non <span class=\"_ _1\"></span>corrente<span class=\"_ _1\"></span> 4.539 4.610 (71)<span class=\"_ _1\"></span> (G) Indebitament<span class=\"_ _1\"></span>o finan<span class=\"_ _1\"></span>ziario c<span class=\"_ _1\"></span>orrente (E+F)<span class=\"_ _6\"></span> 6.73<span class=\"_ _1\"></span>9 4.61<span class=\"_ _1\"></span>0 2.12<span class=\"_ _1\"></span>9 (H) Indebitament<span class=\"_ _1\"></span>o finan<span class=\"_ _1\"></span>ziario c<span class=\"_ _1\"></span>orrente nett<span class=\"_ _1\"></span>o (G+D)<span class=\"_ _6\"></span> (16<span class=\"_ _1\"></span>.060) (24<span class=\"_ _1\"></span>.748) 8.68<span class=\"_ _1\"></span>8 (I) Debiti fina<span class=\"_ _1\"></span>nziari non corr<span class=\"_ _1\"></span>enti<span class=\"_ _1\"></span> 15.313<span class=\"_ _1\"></span> 18.368<span class=\"_ _1\"></span> (3.055)<span class=\"_ _1\"></span> (J) Strumenti d<span class=\"_ _1\"></span>i debito<span class=\"_ _1\"></span> - - - (K) Debiti comm<span class=\"_ _1\"></span>erciali <span class=\"_ _1\"></span>e altri debiti<span class=\"_ _1\"></span> corren<span class=\"_ _1\"></span>ti - - - (L)<span class=\"ls0\"> </span>Indebitament<span class=\"_ _1\"></span>o finan<span class=\"_ _1\"></span>ziario nett<span class=\"_ _1\"></span>o non corr<span class=\"_ _1\"></span>ente (I+J<span class=\"_ _1\"></span>+K)<span class=\"_ _1\"></span> 15.3<span class=\"_ _1\"></span>13 18.3<span class=\"_ _1\"></span>68 (3.0<span class=\"_ _1\"></span>55) (M) Indebitament<span class=\"_ _1\"></span>o finan<span class=\"_ _1\"></span>ziario nett<span class=\"_ _1\"></span>o (H+L)<span class=\"_ _6\"></span> (74<span class=\"_ _1\"></span>7) (6.3<span class=\"_ _1\"></span>80) 5.63<span class=\"_ _1\"></span>3 Il <span class=\"_ _1\"></span>pros<span class=\"_ _0\"></span>petto dell\u2019\u201dIndeb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nzi<span class=\"_ _0\"></span>ario <span class=\"_ _1\"></span>nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d \u00e8 <span class=\"_ _1\"></span><span class=\"ff3\">so<span class=\"_ _1\"></span>pra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>prese<span class=\"_ _0\"></span>ntato nel formato <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>gger<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to </span>dagli Orie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tame<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span> 32-<span class=\"lsc\">82</span>-1138 in mate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia di ob<span class=\"_ _0\"></span>blighi di info<span class=\"_ _0\"></span>rmati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a ai <span class=\"_ _1\"></span>se<span class=\"_ _3\"></span>nsi del Regolame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o UE <span class=\"_ _25\"> </span>2017/112<span class=\"_ _0\"></span>9 <span class=\"_ _25\"> </span>pubblicati <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>all\u2019E<span class=\"_ _0\"></span>SMA <span class=\"_ _25\"> </span>ed <span class=\"_ _25\"> </span>entrati <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>vigore <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _22\"> </span>5<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>maggio <span class=\"_ _25\"> </span>2021.<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>Tale <span class=\"_ _22\"> </span>pros<span class=\"_ _0\"></span>petto,<span class=\"_ _3\"></span> avendo<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>come <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019\u201dIn<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eb<span class=\"_ _0\"></span>itamento <span class=\"_ _6\"></span>finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iario <span class=\"_ _6\"></span>nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>evidenzi<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>segno<span class=\"_ _3\"></span> negat<span class=\"_ _0\"></span>ivo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>segn<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>positi<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>.  <span class=\"_ _6\"></span>Nel p<span class=\"_ _1\"></span>rospett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>\u201cPosi<span class=\"_ _0\"></span>zione <span class=\"_ _1\"></span>fin<span class=\"_ _0\"></span>anzia<span class=\"_ _0\"></span>ria <span class=\"_ _1\"></span>netta\u201d<span class=\"_ _3\"></span>, sopra <span class=\"_ _3\"></span>esposto, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 s<span class=\"_ _3\"></span>ono in<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ece <span class=\"_ _3\"></span>prese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tate <span class=\"_ _3\"></span>con s<span class=\"_ _3\"></span>egno <span class=\"_ _3\"></span>posi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo <span class=\"_ _3\"></span>e le <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _3\"></span> con <span class=\"_ _3\"></span>segno<span class=\"_ _3\"></span> negat<span class=\"_ _0\"></span>ivo. La differe<span class=\"_ _3\"></span>nza tra il <span class=\"_ _0\"></span>valore de<span class=\"_ _3\"></span>lla \u201cPosizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>aria <span class=\"_ _0\"></span>netta\u201d e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019\u201dInde<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>tam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ario<span class=\"_ _3\"></span> netto\u201d <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _26\"> </span>im<span class=\"_ _0\"></span>puta<span class=\"_ _0\"></span>bile <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span>fatto <span class=\"_ _26\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _26\"> </span>l\u2019\u201dInde<span class=\"_ _0\"></span>bit<span class=\"_ _0\"></span>amento <span class=\"_ _26\"> </span>F<span class=\"_ _0\"></span>inanziari<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Netto\u201d <span class=\"_ _16\"> </span>non <span class=\"_ _26\"> </span>incl<span class=\"_ _0\"></span>ude <span class=\"_ _26\"> </span>i finanziam<span class=\"_ _0\"></span>enti <span class=\"_ _5\"></span>attivi<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _5\"></span>i <span class=\"_ _24\"></span>crediti <span class=\"_ _24\"></span>f<span class=\"_ _0\"></span>inanz<span class=\"_ _0\"></span>iari <span class=\"_ _5\"></span>a <span class=\"_ _23\"></span>me<span class=\"_ _3\"></span>dio<span class=\"_ _1\"></span>-lungo<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>term<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne. <span class=\"_ _5\"></span>Tali <span class=\"_ _24\"></span>differe<span class=\"_ _0\"></span>nze <span class=\"_ _5\"></span>ammont<span class=\"_ _0\"></span>ano compless<span class=\"_ _0\"></span>ivamente<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _4\"> </span>550 <span class=\"_\"> </span>mig<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iaia <span class=\"_\"> </span>al <span class=\"_ _4\"> </span>31 <span class=\"_\"> </span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _30\"> </span>2022 <span class=\"_ _4\"> </span>(ste<span class=\"_ _3\"></span>sso <span class=\"_ _4\"> </span>ammo<span class=\"_ _0\"></span>ntare <span class=\"_\"> </span>al <span class=\"_ _4\"> </span>31<span class=\"_ _3\"></span> dicem<span class=\"_ _0\"></span>bre 2021).<span class=\"_ _0\"></span> Si <span class=\"_ _7\"> </span>rammenta <span class=\"_ _7\"> </span>che <span class=\"_ _2b\"> </span>l<span class=\"_ _1\"></span>\u2019Indeb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tame<span class=\"_ _3\"></span>nto <span class=\"_ _7\"> </span>netto <span class=\"_ _7\"> </span>al <span class=\"_ _2a\"> </span>31 <span class=\"_ _7\"> </span>dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re <span class=\"_ _7\"> </span>2022 <span class=\"_ _7\"> </span>include<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>l\u2019effetto<span class=\"_ _3\"></span> dell<span class=\"fff\">\u2019</span>applic<span class=\"_ _3\"></span>azione del pr<span class=\"_ _0\"></span>incipio IFR<span class=\"_ _3\"></span>S <span class=\"_ _1\"></span>16 pe<span class=\"_ _0\"></span>r un importo c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpless<span class=\"_ _0\"></span>ivo<span class=\"_ _1\"></span> di ci<span class=\"_ _0\"></span>rca 2,6 mil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>oni di e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro contro <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 31 dicem<span class=\"_ _3\"></span>bre 2021 p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> a 3,3 m<span class=\"_ _0\"></span>ilion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di eu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>o. Operazioni<span class=\"_ _3\"></span> s<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>gnificati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e non r<span class=\"_ _0\"></span>icor<span class=\"_ _0\"></span>renti Ai <span class=\"_ _5\"></span>sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>comunicaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Consob <span class=\"_ _1\"></span>n. <span class=\"_ _5\"></span>DEM/60<span class=\"_ _3\"></span>64293<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>28 <span class=\"_ _1\"></span>luglio <span class=\"_ _5\"></span>2006<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>precisa <span class=\"_ _6\"></span>che <span class=\"_ _1\"></span>nel corso <span class=\"_\"> </span>del<span class=\"_ _0\"></span>l\u2019eserciz<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>Gr<span class=\"ff3\">upp<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>P<span class=\"_ _0\"></span>ininfari<span class=\"_ _0\"></span>na <span class=\"_\"> </span>non <span class=\"_\"> </span>ha <span class=\"_\"> </span>effettuat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>operaz<span class=\"_ _0\"></span>ioni <span class=\"_\"> </span>signific<span class=\"_ _0\"></span>ative <span class=\"_\"> </span>non<span class=\"_ _0\"></span> </span>ricorrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Operazioni<span class=\"_ _3\"></span> atipiche e<span class=\"_ _0\"></span> inusuali<span class=\"_ _3\"></span> Ai <span class=\"_ _5\"></span>sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>comunicaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Consob <span class=\"_ _1\"></span>n. <span class=\"_ _5\"></span>DEM/60<span class=\"_ _3\"></span>64293<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>28 <span class=\"_ _1\"></span>luglio <span class=\"_ _5\"></span>2006<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>precisa <span class=\"_ _6\"></span>che <span class=\"_ _1\"></span>nel corso<span class=\"_ _0\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizio<span class=\"_ _3\"></span> il <span class=\"_ _3\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>Pininf<span class=\"_ _0\"></span>arina<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>ha eff<span class=\"_ _3\"></span>ett<span class=\"ff3\">ua<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>atipic<span class=\"_ _0\"></span>he <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>inu<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>i, c<span class=\"_ _3\"></span>os\u00ec </span>come <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>dal<span class=\"_ _0\"></span>la <span class=\"_ _25\"> </span>Com<span class=\"_ _0\"></span>unicaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>stessa, <span class=\"_ _23\"> </span>second<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>quale <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>oper<span class=\"_ _0\"></span>azioni <span class=\"_ _23\"> </span>atipic<span class=\"_ _0\"></span>he <span class=\"_ _25\"> </span>e/o inusua<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _22\"> </span>quelle <span class=\"_ _25\"> </span>op<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"> </span>pe<span class=\"_ _3\"></span>r <span class=\"_ _2\"> </span>sig<span class=\"_ _3\"></span>nifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ativit\u00e0/rile<span class=\"_ _0\"></span>vanza, <span class=\"_ _25\"> </span>natura <span class=\"_ _22\"> </span>delle <span class=\"_ _22\"> </span>contr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>part<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, oggetto<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>della <span class=\"_ _27\"> </span>transaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one, <span class=\"_ _27\"> </span>modal<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>naz<span class=\"_ _0\"></span>ione <span class=\"_ _27\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>zo <span class=\"_ _27\"> </span>di <span class=\"_ _16\"> </span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>asfer<span class=\"_ _0\"></span>imento<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>e tempistic<span class=\"_ _3\"></span>a <span class=\"_ _2e\"> </span>dell\u2019acc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>dime<span class=\"_ _3\"></span>nto <span class=\"_ _2e\"> </span>poss<span class=\"_ _3\"></span>ono <span class=\"_ _2e\"> </span>dare<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>luog<span class=\"_ _3\"></span>o <span class=\"_ _2e\"> </span>a <span class=\"_ _2e\"> </span>dub<span class=\"_ _0\"></span>bi <span class=\"_ _2e\"> </span>i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2e\"> </span>o<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dine: <span class=\"_ _3f\"> </span>alla<span class=\"_ _0\"></span> corrette<span class=\"_ _0\"></span>zza/com<span class=\"_ _3\"></span>pl<span class=\"_ _1\"></span>etez<span class=\"_ _3\"></span>za <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _8\"> </span>informa<span class=\"_ _0\"></span>zioni <span class=\"_ _2f\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _8\"> </span>bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o, <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _2c\"> </span>conf<span class=\"_ _0\"></span>litto <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>interess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _8\"> </span>alla salvagu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rdia <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>el p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>trim<span class=\"_ _3\"></span>onio azienda<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e,<span class=\"_ _0\"></span> alla tutela degli <span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>isti di m<span class=\"_ _0\"></span>inoranza. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-4-2": {
   "value": "Il bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nsoli<span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> del <span class=\"_ _3\"></span>Gruppo \u00e8 p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esentat<span class=\"_ _3\"></span>o in Eur<span class=\"_ _0\"></span>o, valuta f<span class=\"_ _3\"></span>unzionale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e di<span class=\"_ _0\"></span> presenta<span class=\"_ _3\"></span>zione della <span class=\"_ _25\"> </span>Capog<span class=\"_ _0\"></span>ruppo, <span class=\"_ _23\"> </span>pr<span class=\"_ _1\"></span>esso<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>la <span class=\"_ _25\"> </span>quale <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ncentr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _22\"> </span>la <span class=\"_ _25\"> </span>maggi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _25\"> </span>parte <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _22\"> </span>e <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>el fatturat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> cons<span class=\"_ _3\"></span>olidati, e <span class=\"_ _0\"></span>delle pr<span class=\"_ _0\"></span>incipal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>trollate. I valori s<span class=\"_ _0\"></span>ono pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>ati in m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>uro ove n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>div<span class=\"_ _1\"></span>ers<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> specific<span class=\"_ _0\"></span>ato. Conversi<span class=\"_ _3\"></span>one delle p<span class=\"_ _0\"></span>oste in v<span class=\"_ _0\"></span>aluta (a) Val<span class=\"_ _0\"></span>uta di <span class=\"ff12\">prese<span class=\"_ _3\"></span>ntazione, c<span class=\"_ _3\"></span>onversione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei b<span class=\"_ _0\"></span>ilan<span class=\"_ _0\"></span>ci redatt<span class=\"_ _0\"></span>i in m<span class=\"_ _0\"></span>oneta dive<span class=\"_ _3\"></span>rsa dall\u2019<span class=\"_ _0\"></span>Euro<span class=\"ff4\"> </span></span>La val<span class=\"_ _0\"></span>uta di <span class=\"_ _0\"></span>presentaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>adottat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> G<span class=\"_ _0\"></span>ruppo \u00e8<span class=\"_ _3\"></span> l\u2019Euro. <span class=\"ff3\"> </span>Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>seg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>indicati <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambi <span class=\"_ _1\"></span>utilizzati p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conve<span class=\"_ _0\"></span>rsione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>esp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>essi<span class=\"_ _3\"></span> in una <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>aluta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>funz<span class=\"_ _0\"></span>ionale<span class=\"_ _0\"></span> diversa da <span class=\"_ _0\"></span>quell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> di p<span class=\"_ _0\"></span>resentazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne:<span class=\"ff4\"> </span>Cambio m<span class=\"_ _1\"></span>edio<span class=\"_ _1\"></span> Cambio puntu<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span> Valuta <span class=\"_ _1\"></span> 2022<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>Variazione<span class=\"_ _1\"></span> 31/1<span class=\"_ _1\"></span>2/2022 31/1<span class=\"_ _1\"></span>2/2021 Variazione<span class=\"_ _1\"></span>  Dollaro <span class=\"_ _1\"></span>USA - USD <span class=\"_ _1\"></span> 1,05 1,18 (11%) 1,07 1,13 (6%)  Renminbi<span class=\"_ _1\"></span> (yuan) Cina <span class=\"_ _1\"></span>- C<span class=\"_ _1\"></span>NY  7,08 7,63 (7%) 7,36 7,19 2%<span class=\"ls0\"> </span>(b) <span class=\"ff12\">Attivit<span class=\"_ _0\"></span>\u00e0, passiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> e tra<span class=\"_ _0\"></span>nsazion<span class=\"_ _0\"></span>i in val<span class=\"_ _0\"></span>uta divers<span class=\"_ _3\"></span>a dall\u2019Eu<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Le <span class=\"_ _23\"> </span>transazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>aluta<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>diversa <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Euro <span class=\"_ _23\"> </span>sono<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>rilevate, <span class=\"_ _23\"></span>inizia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>tasso <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>cambi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>in esse<span class=\"_ _0\"></span>re alla dat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019o<span class=\"_ _0\"></span>perazione.<span class=\"_ _3\"></span> <span class=\"ff3\"> </span>Alla <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i chi<span class=\"_ _0\"></span>usura <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>le att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _0\"></span>e le <span class=\"_ _3\"></span>passivit\u00e0 m<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>etarie <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>valuta s<span class=\"_ _3\"></span>ono con<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _0\"></span>ite in <span class=\"_ _1d\"></span>Euro <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>sa<span class=\"_ _0\"></span>ndo <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>tasso<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>igo<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ata. <span class=\"_ _1d\"></span>Tu<span class=\"_ _1\"></span>tte <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>differe<span class=\"_ _0\"></span>nze <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mb<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>rile<span class=\"_ _0\"></span>vate<span class=\"_ _3\"></span> nel <span class=\"_ _23\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mic<span class=\"_ _0\"></span>o, <span class=\"_ _24\"></span>ad <span class=\"_ _23\"> </span>eccez<span class=\"_ _3\"></span>ione <span class=\"_ _24\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>differ<span class=\"_ _0\"></span>enze <span class=\"_ _24\"></span>derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>da <span class=\"_ _23\"> </span>fina<span class=\"_ _3\"></span>nziamenti<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>aluta<span class=\"_ _3\"></span> este<span class=\"_ _0\"></span>ra aventi fina<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 di cope<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tura di una partec<span class=\"_ _3\"></span>ipazione in una s<span class=\"_ _3\"></span>oci<span class=\"_ _1\"></span>et<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> estera<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> ove p<span class=\"_ _0\"></span>resenti,<span class=\"_ _3\"></span> rilevate <span class=\"_ _6\"></span>direttame<span class=\"_ _3\"></span>nte <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>atrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>netto, <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>del <span class=\"_ _5\"></span>relati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>effett<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>fisca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e; <span class=\"_ _5\"></span>so<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>al<span class=\"_ _0\"></span> moment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>della<span class=\"_ _0\"></span> <span class=\"_\"> </span>dismissione <span class=\"_\"> </span>de<span class=\"_ _3\"></span>lla <span class=\"_\"> </span>partecipaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>e <span class=\"_\"> </span>tali <span class=\"_\"> </span>differenze<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>cam<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>io <span class=\"_\"> </span>cum<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>late <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> imputate<span class=\"_ _3\"></span> a conto ec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nom<span class=\"_ _0\"></span>ico. Le <span class=\"_ _1\"></span>poste non <span class=\"_ _1\"></span>monet<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>ontabilizzate<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>orico, <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>con<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ertite<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>in <span class=\"_ _1\"></span>Euro<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>utilizzan<span class=\"_ _0\"></span>do <span class=\"_ _1\"></span>il tasso <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mb<span class=\"_ _0\"></span>io <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>vigore <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>data <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>ri<span class=\"_ _0\"></span>levazion<span class=\"_ _0\"></span>e <span class=\"_ _23\"> </span>iniziale <span class=\"_ _23\"> </span>della <span class=\"_ _23\"> </span>transaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Le <span class=\"_ _24\"></span>poste <span class=\"_ _23\"> </span>non monet<span class=\"_ _0\"></span>arie <span class=\"_ _3\"></span>iscritte<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ertite <span class=\"_ _1d\"></span>utilizzan<span class=\"_ _0\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il t<span class=\"_ _3\"></span>asso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>alla <span class=\"_ _1d\"></span>data di determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>naz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>valore.  Nessun<span class=\"_ _0\"></span>a <span class=\"_ _2f\"> </span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _2d\"> </span>apparte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ente <span class=\"_ _26\"> </span>al <span class=\"_ _2f\"> </span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _2d\"> </span>esercita <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>propria <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>in <span class=\"_ _2d\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> caratte<span class=\"_ _0\"></span>rizzate d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>levata <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfl<span class=\"_ _0\"></span>azione. 2.3 Principi<span class=\"_ _3\"></span> contabili <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>igni<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>vi Immobili,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>impian<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>e macchinari<span class=\"_ _3\"></span> Gli immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, impiant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, i <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inari e gli a<span class=\"_ _0\"></span>ltri beni utiliz<span class=\"_ _0\"></span>zati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>nel<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>process<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>prod<span class=\"_ _3\"></span>uttivo <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ono iscritti<span class=\"_ _0\"></span> in <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ilanc<span class=\"_ _3\"></span>io <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _1\"></span>d\u2019acqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>produzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne,<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>relat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo <span class=\"_ _6\"></span>fon<span class=\"_ _0\"></span>do <span class=\"_ _1\"></span>ammortame<span class=\"_ _3\"></span>nto ed<span class=\"ls0\"> <span class=\"_\"> </span>event<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>i <span class=\"_\"> </span>per<span class=\"_ _3\"></span>dite <span class=\"_\"> </span>di<span class=\"_ _3\"></span> <span class=\"_\"> </span>valore, <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _2\"> </span>ecce<span class=\"_ _0\"></span>zione<span class=\"_ _3\"></span> <span class=\"_\"> </span>dei <span class=\"_\"> </span>te<span class=\"_ _3\"></span>rren<span class=\"_ _1\"></span>i, <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>qual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>non <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ggett<span class=\"_ _0\"></span>i <span class=\"_\"> </span>a<span class=\"_ _3\"></span>d </span>ammortam<span class=\"_ _0\"></span>ento.<span class=\"_ _3\"></span> Il <span class=\"_ _3\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>include <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>utte <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> spes<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>direttame<span class=\"_ _3\"></span>nte <span class=\"_ _3\"></span>attrib<span class=\"_ _0\"></span>uibili <span class=\"_ _3\"></span>all\u2019ac<span class=\"_ _3\"></span>quisto, <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>s\u2019identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>can<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle sostenute<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r porta<span class=\"_ _0\"></span>re il bene<span class=\"_ _3\"></span> nel luog<span class=\"_ _0\"></span>o e ne<span class=\"_ _0\"></span>lle con<span class=\"_ _0\"></span>dizioni nece<span class=\"_ _0\"></span>ssa<span class=\"_ _0\"></span>rie al s<span class=\"_ _0\"></span>uo funzi<span class=\"_ _3\"></span>onamento. L\u2019ammo<span class=\"_ _0\"></span>rtame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to d<span class=\"ff3\">e<span class=\"_ _0\"></span>i fabb<span class=\"_ _0\"></span>ricat<span class=\"_ _0\"></span>i e deg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i alt<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i cesp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i generici<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>\u00e8 c<span class=\"_ _3\"></span>alcolato att<span class=\"_ _3\"></span>raver<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o il meto<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o </span>lineare,<span class=\"_ _0\"></span> in mo<span class=\"_ _0\"></span>do da <span class=\"_ _0\"></span>distribu<span class=\"_ _0\"></span>ire il <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>le re<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>duo su<span class=\"_ _3\"></span>lla vita ec<span class=\"_ _0\"></span>onom<span class=\"_ _0\"></span>ica uti<span class=\"_ _0\"></span>le stimata. Le <span class=\"_ _23\"> </span>aliquote <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>\u2019am<span class=\"_ _0\"></span>mortame<span class=\"_ _3\"></span>nto <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icate <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>ciasc<span class=\"_ _3\"></span>una <span class=\"_ _25\"> </span>categ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ni <span class=\"_ _25\"> </span>sono <span class=\"_ _23\"> </span>indicate <span class=\"_ _23\"> </span>ne<span class=\"_ _6\"></span><span class=\"ff3 ls17\">l </span>prospett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> segue<span class=\"_ _3\"></span>nte: Vita utile in<span class=\"_ _1\"></span> anni<span class=\"_ _1\"></span> Categoria<span class=\"_ _1\"></span>  Stabilimenti <span class=\"_ _1\"></span>Bairo e<span class=\"_ _1\"></span>  Altri Stabilim<span class=\"_ _1\"></span>enti<span class=\"_ _1\"></span> San Giorgio<span class=\"_ _1\"></span> Terreni <span class=\"_ _1\"></span> Indefinita<span class=\"_ _1\"></span> Indefinita<span class=\"_ _1\"></span> Fabb<span class=\"_ _1\"></span>ricati   50<span class=\"ls0\"> </span>33<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Ma<span class=\"_ _1\"></span>cch<span class=\"_ _0\"></span>inari<span class=\"_ _1\"></span>  20<span class=\"ls0\"> </span>5/10 Impianti  20<span class=\"ls0\"> </span>10<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Arredi e attr<span class=\"_ _1\"></span>ezzature<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> 10<span class=\"ls0\"> </span>8 Attrezzature in<span class=\"_ _1\"></span>formatic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> - 5 Altre, inclusi i v<span class=\"_ _1\"></span>eico<span class=\"_ _1\"></span>li  - 5 I <span class=\"_\"> </span>t<span class=\"_ _0\"></span>erreni <span class=\"_ _2\"> </span>son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ontabilizzati<span class=\"_ _3\"></span> <span class=\"_\"> </span>separ<span class=\"_ _0\"></span>atame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>non <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _2\"> </span>amm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzati, <span class=\"_ _2\"> </span>be<span class=\"_ _3\"></span>ns\u00ec <span class=\"_\"> </span>sott<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>posti<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>a impairment <span class=\"_ _3\"></span>test s<span class=\"_ _3\"></span>e emergo<span class=\"_ _3\"></span>no deg<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>indicator<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e e<span class=\"_ _0\"></span>videnzia<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>un valore <span class=\"_ _3\"></span>contabile s<span class=\"_ _3\"></span>uperio<span class=\"_ _0\"></span>re al <span class=\"fff\">valore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>rec<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pera<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile. I<span class=\"_ _0\"></span> costi<span class=\"_ _0\"></span> sost<span class=\"_ _0\"></span>enuti d<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span> l\u2019acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>isto <span class=\"_ _0\"></span>dell\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> sono <span class=\"_ _0\"></span>capit<span class=\"_ _0\"></span>alizzat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, sol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span> </span>\u00e8 <span class=\"_ _1\"></span>probab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>che <span class=\"_ _1\"></span>potra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>gener<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>economici <span class=\"_ _1\"></span>futur<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>loro <span class=\"_ _1\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _1\"></span>essere<span class=\"_ _3\"></span> determi<span class=\"_ _0\"></span>nato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in m<span class=\"_ _3\"></span>odo <span class=\"_ _3\"></span>atte<span class=\"_ _3\"></span>ndibile. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>pl<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>sva<span class=\"_ _0\"></span>lenze <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>le <span class=\"_ _3\"></span>minusvale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cessi<span class=\"_ _3\"></span>one, <span class=\"_ _3\"></span>determ<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> confronta<span class=\"_ _3\"></span>ndo il <span class=\"_ _0\"></span>valore c<span class=\"_ _3\"></span>ontabile<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> immob<span class=\"_ _0\"></span>ilizzazion<span class=\"_ _0\"></span>i mater<span class=\"_ _3\"></span>iali con<span class=\"_ _0\"></span> il lor<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ezz<span class=\"_ _0\"></span>o di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vend<span class=\"_ _0\"></span>ita, sono <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itte<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _22\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>Ne<span class=\"_ _3\"></span>l <span class=\"_ _22\"> </span>pr<span class=\"_ _1\"></span>ese<span class=\"_ _3\"></span>nte <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>arag<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>afo,<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>n<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>note<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>su<span class=\"_ _1\"></span>cces<span class=\"_ _0\"></span>sive<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>lle precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti, <span class=\"_ _22\"> </span>il <span class=\"_\"> </span>te<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>airme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _22\"> </span>indica <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>\u2019adeg<span class=\"_ _3\"></span>ua<span class=\"_ _6\"></span><span class=\"ff3\">me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>ontabile <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> </span>recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>le. Contrib<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ti pu<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>blici I <span class=\"_ _23\"> </span>co<span class=\"_ _1\"></span>ntri<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>uti <span class=\"_ _23\"> </span>pubblici <span class=\"_ _23\"> </span>sono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>bilanci<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>value <span class=\"_ _23\"> </span>solamente <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>vi <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>la <span class=\"_ _23\"> </span>ragione<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> certezza<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>loro <span class=\"_ _5\"></span>concessio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>se <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>ha <span class=\"_ _24\"></span>sod<span class=\"_ _3\"></span>disfatto <span class=\"_ _24\"></span>t<span class=\"_ _0\"></span>utti <span class=\"_ _5\"></span>i <span class=\"_ _24\"></span>requ<span class=\"_ _0\"></span>isiti <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>otten<span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>rli. <span class=\"_ _24\"></span>I<span class=\"_ _0\"></span> ricavi <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>contri<span class=\"_ _0\"></span>buti <span class=\"_ _25\"> </span>pubblici <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>iscritt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>economic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>proporzi<span class=\"_ _0\"></span>onalmente<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>ai <span class=\"_ _22\"> </span>cost<span class=\"_ _3\"></span>i sostenut<span class=\"_ _0\"></span>i. <span class=\"_ _25\"> </span>I <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>ontributi<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>ubbl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>l\u2019acquist<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Im<span class=\"_ _3\"></span>mo<span class=\"_ _1\"></span>bili<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>impiant<span class=\"_ _0\"></span>i <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>macc<span class=\"_ _3\"></span>hinari, <span class=\"_ _25\"> </span>sec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndo quanto <span class=\"_ _0\"></span>previsto da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> parag<span class=\"_ _3\"></span>ra<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> n. 17 del<span class=\"_ _0\"></span>lo IAS 20 <span class=\"_ _1\"></span><span class=\"fff\">\u2013</span> <span class=\"ff4\">Cont<span class=\"_ _0\"></span>abilizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione de<span class=\"_ _0\"></span>i contrib<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ti pub<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>lic<span class=\"_ _0\"></span>i e </span>informativ<span class=\"_ _3\"></span>a su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019assiste<span class=\"_ _3\"></span>nza <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ub<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>lic<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span><span class=\"ff3\">, <span class=\"_ _0\"></span>sono <span class=\"_ _3\"></span>iscritti<span class=\"_ _0\"></span> tr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i risc<span class=\"_ _3\"></span>onti p<span class=\"_ _0\"></span>assivi e<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no ad<span class=\"_ _3\"></span>debitati<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co in<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>prop<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rzi<span class=\"_ _0\"></span>one al<span class=\"_ _0\"></span>l\u2019ammo<span class=\"_ _0\"></span>rtament<span class=\"_ _0\"></span>o de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> beni <span class=\"_ _0\"></span>per i qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li s<span class=\"_ _0\"></span>ono stat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>oncess<span class=\"_ _0\"></span>i.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Leasing<span class=\"_ _3\"></span> All'inizi<span class=\"_ _0\"></span>o del c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o il Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> valuta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o \u00e8, o c<span class=\"_ _0\"></span>ontie<span class=\"_ _0\"></span>ne, un le<span class=\"_ _3\"></span>asing. Il co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>atto \u00e8,<span class=\"_ _0\"></span> o <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tiene,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>un <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>ing <span class=\"_ _25\"> </span>se, <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>cambio <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rris<span class=\"_ _0\"></span>pettivo,<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>trasfe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>isce<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>diritto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _0\"></span>are l'utilizzo<span class=\"_ _0\"></span> di un'att<span class=\"_ _0\"></span>ivit\u00e0<span class=\"_ _0\"></span> identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>a per u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span>iodo di<span class=\"_ _0\"></span> tempo.  Modell<span class=\"_ _0\"></span>o conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile per<span class=\"_ _3\"></span> il locata<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io Il <span class=\"_ _5\"></span>Gruppo<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>ai <span class=\"_ _24\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pio <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>le <span class=\"_ _5\"></span>IFRS <span class=\"_ _24\"></span>16<span class=\"_ _3\"></span>, <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>veste <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>locata<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>ico<span class=\"_ _0\"></span>nosce <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>attivit\u00e0 correlate <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>diritto <span class=\"_ _6\"></span>d\u2019uso <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>beni <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>da<span class=\"_ _3\"></span>ta <span class=\"_ _24\"></span>di <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nizio <span class=\"_ _5\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>(cio\u00e8 <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a data <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cui <span class=\"_ _5\"></span>l\u2019atti<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _24\"></span>sottost<span class=\"_ _0\"></span>ante <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>disponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>\u2019uso).<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Le <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>diritto <span class=\"_ _24\"></span>d\u2019us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>sono<span class=\"_ _3\"></span> misurate <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>costo, <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>netto <span class=\"_ _25\"> </span>degli <span class=\"_ _22\"> </span>amm<span class=\"_ _0\"></span>ortament<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>accu<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>ulati <span class=\"_ _22\"> </span>e <span class=\"_ _22\"> </span>delle <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>v<span class=\"_ _1\"></span>alore,<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>e rettificat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> qualsiasi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>rim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>suraz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>delle pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3\"></span>di leasing. I<span class=\"_ _3\"></span>l cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> delle<span class=\"_ _3\"></span> a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>\u00e0 pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> i<span class=\"_ _0\"></span>l diritto<span class=\"_ _3\"></span> d\u2019uso <span class=\"_ _3\"></span>comp<span class=\"_ _0\"></span>rende <span class=\"_ _3\"></span>l\u2019amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>are <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle p<span class=\"_ _3\"></span>assivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 d<span class=\"_ _0\"></span>i le<span class=\"_ _3\"></span>asing <span class=\"_ _3\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vate, i<span class=\"_ _3\"></span> costi<span class=\"_ _3\"></span> diret<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>iniziali<span class=\"_ _3\"></span> soste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span> e i pagame<span class=\"_ _0\"></span>nti di<span class=\"_ _0\"></span> leasing eff<span class=\"_ _0\"></span>ettu<span class=\"_ _0\"></span>ati al<span class=\"_ _0\"></span>la data di<span class=\"_ _0\"></span> decor<span class=\"_ _0\"></span>renza o p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>im<span class=\"_ _0\"></span>a dell\u2019in<span class=\"_ _0\"></span>izio, a<span class=\"_ _0\"></span>l netto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tutti<span class=\"_ _3\"></span> gli e<span class=\"_ _0\"></span>ventual<span class=\"_ _0\"></span>i incentiv<span class=\"_ _0\"></span>i ricevut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>.  Le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span><span class=\"fff\">tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _3\"></span> pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>diritto<span class=\"_ _3\"></span> d\u2019<span class=\"_ _0\"></span>uso s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ortizzate<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>costant<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _3\"></span>data<span class=\"_ _3\"></span> di<span class=\"_ _0\"></span> dec<span class=\"_ _3\"></span>orrenza <span class=\"_ _3\"></span>alla<span class=\"_ _3\"></span> </span>fine <span class=\"_ _0\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _3\"></span>dell\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>consiste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>nel d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ritto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>o, se <span class=\"_ _3\"></span>anteriore<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>al term<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>della<span class=\"_ _3\"></span> durata <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sing.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Se <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>leasi<span class=\"_ _0\"></span>ng <span class=\"_ _6\"></span>trasfe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>isce <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>propriet\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"fff\">del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>sottosta<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>al </span>termine <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _3\"></span>leasing<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>dell\u2019att<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onsistente<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>diritt<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>rif<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ette<span class=\"_ _0\"></span> il <span class=\"_\"> </span>fatto <span class=\"_\"> </span>che <span class=\"_\"> </span>i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>locatar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_\"> </span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ter\u00e0 <span class=\"_ _2\"> </span>l\u2019opzione<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>di <span class=\"_\"> </span>acqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sto, <span class=\"_ _2\"> </span>il <span class=\"_\"> </span>Gruppo <span class=\"_\"> </span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izza <span class=\"_\"> </span>l\u2019att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _3\"></span> consistente<span class=\"_ _0\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> di<span class=\"fff\">ritto <span class=\"_ _0\"></span>d\u2019us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>lla data <span class=\"_ _3\"></span>di decorre<span class=\"_ _3\"></span>nza <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>ino alla fine <span class=\"_ _3\"></span>della vita<span class=\"_ _0\"></span> utile <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell\u2019att<span class=\"_ _3\"></span>ivit\u00e0 </span>sottosta<span class=\"_ _0\"></span>nte. Per <span class=\"_ _6\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>concerne<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>are<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>legat<span class=\"_ _3\"></span>e <span class=\"_ _5\"></span>ai <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng, <span class=\"_ _6\"></span>coerentem<span class=\"_ _3\"></span>ente <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>quanto stabilito<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>IFRS<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>16, <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>veste <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>locatari<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>rileva <span class=\"_\"> </span>s<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>paratam<span class=\"_ _0\"></span>ente <span class=\"_ _25\"> </span>tra <span class=\"_ _25\"> </span>le passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>anche <span class=\"_ _1d\"></span>le <span class=\"_ _3\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sing<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>mis<span class=\"_ _0\"></span>urandole<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagament<span class=\"_ _3\"></span>i dovuti <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>leasing <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ancor<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>versati <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>decorre<span class=\"_ _3\"></span>nza <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>contratto.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>I <span class=\"_ _1\"></span>pagame<span class=\"_ _3\"></span>nti dovuti <span class=\"_ _25\"> </span>inclu<span class=\"_ _0\"></span>dono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>pagame<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>fi<span class=\"_ _1\"></span>ssi<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>(compresi<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>pagament<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ssi <span class=\"_ _25\"> </span>nella <span class=\"_ _25\"> </span>sostan<span class=\"_ _3\"></span>za<span class=\"_ _1\"></span>) <span class=\"_ _23\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>netto <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> eventua<span class=\"_ _0\"></span>li incenti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> al leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng d<span class=\"_ _0\"></span>a ricevere,<span class=\"_ _0\"></span> i pagam<span class=\"_ _3\"></span>enti<span class=\"_ _1\"></span> var<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ab<span class=\"_ _0\"></span>ili <span class=\"_ _1\"></span>di <span class=\"_ _0\"></span>leasing<span class=\"_ _0\"></span> che dipen<span class=\"_ _0\"></span>dono da<span class=\"_ _3\"></span> un indice <span class=\"_ _3\"></span>o un tasso<span class=\"_ _0\"></span>, e gli imp<span class=\"_ _3\"></span>orti che si pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>de d<span class=\"_ _3\"></span>ovranno essere <span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a tito<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o di g<span class=\"_ _0\"></span>aranz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e del <span class=\"_ _4\"> </span>valore <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>iduo. <span class=\"_ _4\"> </span>I <span class=\"_ _28\"> </span>pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>leasing<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>includon<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>an<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>prezzo <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _4\"> </span>di un\u2019opz<span class=\"_ _0\"></span>ione <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _24\"></span>se <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>ragio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>evo<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>erti<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>tale <span class=\"_ _5\"></span>opz<span class=\"_ _0\"></span>ione <span class=\"_ _5\"></span>sar<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _5\"></span>esercitata <span class=\"_ _6\"></span>dal Grupp<span class=\"_ _0\"></span>o. Leasing<span class=\"_ _0\"></span> a breve<span class=\"_ _0\"></span> term<span class=\"_ _0\"></span>ine e leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _0\"></span> di attiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 d<span class=\"_ _0\"></span>i mode<span class=\"_ _0\"></span>sto val<span class=\"_ _0\"></span>ore Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>rile<span class=\"_ _1\"></span>vare <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>til<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passivit\u00e0 d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>asing<span class=\"_ _3\"></span> relative <span class=\"_ _0\"></span>ad attivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dest<span class=\"_ _3\"></span>o v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re e ai le<span class=\"_ _0\"></span>asing a breve te<span class=\"_ _3\"></span>rmine, com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rese <span class=\"_ _0\"></span>le attrezzat<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>re informatic<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _6\"></span>rileva <span class=\"_ _6\"></span>i <span class=\"_ _5\"></span>relativi <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>dovuti <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>leasing <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>un<span class=\"_ _6\"></span> criterio <span class=\"_ _0\"></span>a quote<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cost<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>i lungo <span class=\"_ _0\"></span>la durat<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>l leasi<span class=\"_ _3\"></span>ng.<span class=\"_ _1\"></span> Modell<span class=\"_ _0\"></span>o conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile per<span class=\"_ _3\"></span> il locato<span class=\"_ _0\"></span>re Quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>agisce<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>qualit\u00e0 <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>locatore, <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>determina<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>alla <span class=\"_ _23\"> </span>data <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>nizio <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>ciasc<span class=\"_ _3\"></span>un leasing<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>se <span class=\"_ _22\"> </span>si <span class=\"_ _2\"> </span>t<span class=\"_ _0\"></span>ratta <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>un <span class=\"_ _2\"> </span>leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _22\"> </span>finanzi<span class=\"_ _0\"></span>ario <span class=\"_ _22\"> </span>oppure <span class=\"_ _22\"> </span>operat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo. <span class=\"_ _2\"> </span>I<span class=\"_ _3\"></span> <span class=\"_\"> </span>le<span class=\"_ _3\"></span>asing <span class=\"_ _22\"> </span>i<span class=\"_ _6\"></span>n <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ui <span class=\"_ _2\"> </span>il <span class=\"_ _22\"> </span>Gruppo<span class=\"_ _3\"></span> trasfer<span class=\"_ _0\"></span>isce <span class=\"_ _4\"> </span>so<span class=\"_ _1\"></span>sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lme<span class=\"_ _0\"></span>nte <span class=\"_ _4\"> </span>tutti <span class=\"_ _28\"> </span>i <span class=\"_ _4\"> </span>rischi <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>i <span class=\"_ _28\"> </span>ben<span class=\"_ _0\"></span>efici <span class=\"_ _28\"> </span>co<span class=\"_ _0\"></span>nness<span class=\"_ _0\"></span>i <span class=\"_ _28\"> </span>alla <span class=\"_ _4\"> </span>propriet\u00e0 <span class=\"_ _30\"> </span>d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span><span class=\"fff\">\u2019</span>attivit\u00e0<span class=\"_ _0\"></span> sottosta<span class=\"_ _0\"></span>nte son<span class=\"_ _0\"></span>o classific<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti come <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng finan<span class=\"_ _0\"></span>ziari; in c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>so co<span class=\"_ _0\"></span>ntrario, son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ati come<span class=\"_ _3\"></span> leasing<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>operat<span class=\"_ _0\"></span>ivi. <span class=\"_ _22\"> </span>Pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>effett<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>are <span class=\"_ _25\"> </span>tale<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ion<span class=\"_ _6\"></span>e, <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>cons<span class=\"_ _0\"></span>idera <span class=\"_ _25\"> </span>gli <span class=\"_ _25\"> </span>indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>forniti dall<span class=\"fff\">\u2019</span>IFRS<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>16.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Se<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o contiene<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>compo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>leasing e non leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _0\"></span>uppo ripart<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sce il<span class=\"_ _0\"></span> corrispett<span class=\"_ _3\"></span>ivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>applicand<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span><span class=\"fff\">\u2019</span>IFRS <span class=\"_ _6\"></span>15. <span class=\"_ _6\"></span>Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tabi<span class=\"_ _0\"></span>lizza<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>avi <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>locazione<span class=\"_ _3\"></span> deriva<span class=\"_ _0\"></span>nti <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>leasin<span class=\"_ _1\"></span>g <span class=\"_ _6\"></span>operati<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>modo <span class=\"_ _5\"></span>siste<span class=\"_ _3\"></span>mati<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>lungo <span class=\"_ _6\"></span>la <span class=\"_ _24\"></span>durata <span class=\"_ _6\"></span>del <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e <span class=\"_ _6\"></span>li <span class=\"_ _24\"></span>rileva<span class=\"_ _3\"></span> come <span class=\"fff\">\u201c</span>A<span class=\"_ _0\"></span>ltri rica<span class=\"_ _0\"></span>vi e pro<span class=\"_ _0\"></span>venti<span class=\"fff\">\u201d</span>.<span class=\"_ _3\"></span> Attivit\u00e0 i<span class=\"_ _3\"></span>mmateriali Un\u2019att<span class=\"_ _0\"></span>ivit\u00e0 immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>le viene rilevat<span class=\"_ _0\"></span>a contab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nte nell\u2019att<span class=\"_ _0\"></span>ivo dello<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>stato patrimo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>iale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>olo se <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>labi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>ed <span class=\"_ _6\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>preved<span class=\"_ _0\"></span>ibile <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>gener<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>benef<span class=\"_ _0\"></span>ici <span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>nomici <span class=\"_ _1\"></span>fut<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il suo cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>u\u00f2 essere <span class=\"_ _3\"></span>determinato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> attend<span class=\"_ _3\"></span>ibile. Le atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 immater<span class=\"_ _3\"></span>iali a vita utile <span class=\"_ _0\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta sono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ate al costo <span class=\"_ _0\"></span>di acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>isto, d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> prod<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zione <span class=\"_ _3\"></span>o al <span class=\"_ _22\"> </span>valor<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>di <span class=\"_ _22\"> </span>perizia <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _22\"> </span>netto <span class=\"_ _22\"> </span>degli<span class=\"_ _3\"></span> <span class=\"_\"> </span>amm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>e <span class=\"_ _22\"> </span>delle <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite<span class=\"_ _3\"></span> <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>valore<span class=\"_ _3\"></span> <span class=\"_\"> </span>acc<span class=\"_ _3\"></span>umulate.<span class=\"_ _3\"></span> L\u2019ammo<span class=\"_ _0\"></span>rtame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>parametr<span class=\"_ _3\"></span>ato <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>riodo <span class=\"_ _25\"> </span>dell<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>loro <span class=\"_ _25\"> </span>prevista <span class=\"_ _23\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>inizia <span class=\"_ _25\"> </span>qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ndo<span class=\"_ _0\"></span> l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _22\"> </span>disp<span class=\"_ _0\"></span>onib<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>all\u2019uso. <span class=\"_ _25\"> </span>L<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>iene <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>esam<span class=\"_ _3\"></span>inata <span class=\"_ _25\"> </span>con <span class=\"_ _23\"> </span>periodicit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ann<span class=\"_ _1\"></span><span class=\"ff3\">uale <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span>d </span>eventua<span class=\"_ _0\"></span>li camb<span class=\"_ _3\"></span>iamenti s<span class=\"_ _0\"></span>ono app<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtati<span class=\"_ _0\"></span> con a<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>pl<span class=\"_ _0\"></span>icaz<span class=\"_ _0\"></span>ione prospett<span class=\"_ _3\"></span>ica. Le attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ateriali con<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vita utile indef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nita<span class=\"_ _0\"></span> non sono amm<span class=\"_ _0\"></span>ortizzate<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>ma<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono sottop<span class=\"_ _0\"></span>oste<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a verifica<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>annu<span class=\"_ _0\"></span>ale, <span class=\"_ _24\"></span>o <span class=\"_ _23\"> </span>pi\u00f9 <span class=\"_ _24\"></span>fr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>quentemente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>se <span class=\"_ _24\"></span>necessario, <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>recu<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>abilit\u00e0 <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _23\"> </span>iscr<span class=\"_ _1\"></span>itto<span class=\"_ _0\"></span> (impairme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t test<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in ass<span class=\"_ _3\"></span>en<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri d<span class=\"_ _3\"></span>i perdit<span class=\"_ _0\"></span>a di <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore. <span class=\"_ _3\"></span>Tale verif<span class=\"_ _0\"></span>ica \u00e8<span class=\"_ _0\"></span> condotta<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>unit\u00e0 <span class=\"_ _5\"></span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>eratr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ce <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>fluss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>assa <span class=\"_ _6\"></span>(<span class=\"_ _1\"></span><span class=\"ff4\">cash <span class=\"_ _5\"></span>ge<span class=\"_ _0\"></span>nerating<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>uni<span class=\"_ _1\"></span>t<span class=\"ff3\">)<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>qu<span class=\"_ _0\"></span>ale <span class=\"_ _5\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ata </span></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 imm<span class=\"_ _0\"></span>ateria<span class=\"_ _0\"></span>le stessa.<span class=\"ff3\"> </span>Attivit\u00e0 <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mmater<span class=\"_ _3\"></span>iali a vita uti<span class=\"_ _0\"></span>le definit<span class=\"_ _3\"></span>a (a) Softw<span class=\"_ _0\"></span>are e <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icenze Le <span class=\"_ _1d\"></span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze <span class=\"_ _1d\"></span>software <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>altre <span class=\"_ _1d\"></span>licenze <span class=\"_ _1d\"></span>assim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>labi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>cap<span class=\"_ _0\"></span>italizzate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ostenuto<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>inc<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>usi<span class=\"_ _0\"></span>vo della <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oro mes<span class=\"_ _0\"></span>sa <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>so;<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>esse<span class=\"_ _0\"></span> son<span class=\"_ _0\"></span>o amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izzate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> base<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ile stimata,<span class=\"_ _3\"></span> da 3 a<span class=\"_ _3\"></span> 5 anni.<span class=\"_ _0\"></span> I costi asso<span class=\"_ _0\"></span>cia<span class=\"fff\">ti al m<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dei p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ogramm<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>twa<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> son<span class=\"_ _0\"></span>o conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>izio </span>e <span class=\"_ _3\"></span>quindi <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>mput<span class=\"_ _3\"></span>ati<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mico <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>compet<span class=\"_ _3\"></span>enza. <span class=\"_ _3\"></span>I <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3\"></span>sosten<span class=\"_ _0\"></span>uti <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>oduzione <span class=\"_ _1d\"></span>del software <span class=\"_ _1\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>olla<span class=\"_ _0\"></span>bile <span class=\"_ _6\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>tali <span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>produrre <span class=\"_ _1\"></span>con <span class=\"_ _6\"></span>ele<span class=\"_ _0\"></span>vata <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>babilit<span class=\"_ _3\"></span>\u00e0 dei <span class=\"_ _23\"> </span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ici <span class=\"_ _25\"> </span>futuri<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>maggiori <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _24\"></span>sostenuti, <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>ve <span class=\"_ _23\"> </span>present<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>sono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itti <span class=\"_ _23\"> </span>tra <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"> </span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>li <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>ammortiz<span class=\"_ _0\"></span>zati <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>base<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _28\"> </span>loro<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>utile <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>eccede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue i tre <span class=\"_ _3\"></span>anni. (b) Cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di r<span class=\"_ _0\"></span>icerca e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo I <span class=\"_ _24\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>r<span class=\"_ _1\"></span>icerc<span class=\"_ _3\"></span>a, <span class=\"_ _23\"> </span>cos\u00ec <span class=\"_ _24\"></span>come <span class=\"_ _5\"></span>definiti <span class=\"_ _24\"></span>dallo <span class=\"_ _24\"></span>IAS <span class=\"_ _24\"></span>38 <span class=\"_ _23\"> </span>- <span class=\"_ _24\"></span>Attivit\u00e0 <span class=\"_ _5\"></span>immateri<span class=\"_ _0\"></span>ali<span class=\"ff3\">, <span class=\"_ _23\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>scr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tti <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>conto </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>izio in cui<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono soste<span class=\"_ _3\"></span>nuti. <span class=\"ff3\"> </span>I <span class=\"_ _1\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sviluppo <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>izzati <span class=\"_ _1\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>iliz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>immate<span class=\"_ _0\"></span>rial<span class=\"_ _0\"></span>i, <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>mis<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>rabili<span class=\"_ _3\"></span> in <span class=\"_ _2\"> </span>mo<span class=\"_ _0\"></span>do <span class=\"_ _22\"> </span>attendibile <span class=\"_ _22\"> </span>e <span class=\"_ _2\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_\"> </span>pro<span class=\"_ _0\"></span>babi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>il <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>rogett<span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>quale <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _22\"> </span>abbia <span class=\"_ _22\"> </span>delle comprov<span class=\"_ _0\"></span>ate <span class=\"_ _25\"> </span>possib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _25\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>success<span class=\"_ _0\"></span>o, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>fattibilit\u00e0 <span class=\"_ _25\"> </span>t<span class=\"_ _6\"></span>ec<span class=\"_ _0\"></span>nica, <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>capacit<span class=\"_ _0\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>per <span class=\"_ _5\"></span>svilupparl<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e <span class=\"_ _23\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _24\"></span>penetra<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>commerciale.<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>I <span class=\"_ _24\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>sviluppo <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>aven<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i queste <span class=\"_ _6\"></span>car<span class=\"_ _0\"></span>atter<span class=\"_ _0\"></span>istiche <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>alla <span class=\"_ _5\"></span>st<span class=\"_ _3\"></span>regua <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>ricer<span class=\"_ _3\"></span>ca. <span class=\"_ _5\"></span>I <span class=\"_ _6\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iluppo imputat<span class=\"_ _3\"></span>i a <span class=\"_ _3\"></span>conto<span class=\"_ _0\"></span> ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o in<span class=\"_ _3\"></span> esercizi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _0\"></span>denti<span class=\"_ _3\"></span> non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>mai <span class=\"_ _3\"></span>oggetto<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>capitalizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>poste<span class=\"_ _0\"></span>rior<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>neanche <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>negli <span class=\"_ _6\"></span>esercizi <span class=\"_ _6\"></span>succe<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>manifesta<span class=\"_ _3\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>requisit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>necess<span class=\"_ _0\"></span>ari <span class=\"_ _6\"></span>alla <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>o capital<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ione. I <span class=\"_ _1\"></span>costi di <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo sono a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ortizz<span class=\"_ _0\"></span>ati d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a data di <span class=\"_ _1\"></span>comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ializzaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one del prodotto<span class=\"_ _0\"></span>, con riferime<span class=\"_ _0\"></span>nto al per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>odo in c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i si stima <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e prod<span class=\"_ _3\"></span>ur<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no dei <span class=\"_ _0\"></span>benefici ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>omici, in <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>gn<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>aso <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span> <span class=\"_\"> </span>su<span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>ore <span class=\"_ _2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>5<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>anni.<span class=\"_ _3\"></span> <span class=\"_\"> </span>Ess<span class=\"_ _3\"></span>i <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ottop<span class=\"_ _0\"></span>osti <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rment<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>test<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _22\"> </span>presenza<span class=\"_ _3\"></span> d\u2019indic<span class=\"_ _0\"></span>ator<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>facci<span class=\"_ _0\"></span>ano <span class=\"_ _27\"> </span>presuppo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>re <span class=\"_ _27\"> </span>che <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>l<span class=\"_ _0\"></span>oro <span class=\"_ _27\"> </span>valore <span class=\"_ _27\"> </span>contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>ecce<span class=\"_ _3\"></span>da <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ore<span class=\"_ _3\"></span> recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bile.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span><span class=\"fff\">Il <span class=\"_ _24\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>volge <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>svilupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>terzi, <span class=\"_ _5\"></span>sia <span class=\"_ _5\"></span>nel<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>i </span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>stile, <span class=\"_ _5\"></span>ingegneria <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>vetture,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sia <span class=\"_ _5\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>ambit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>so<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _5\"></span>di design <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>geg<span class=\"_ _3\"></span>neria.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>L\u2019attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>svilup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o l<span class=\"_ _1\"></span>egat<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contratti di <span class=\"_ _6\"></span>stile<span class=\"ff3\"> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>ingegne<span class=\"_ _3\"></span>ria o<span class=\"_ _1\"></span>ggett<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di </span>vendita <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>terz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>identific<span class=\"_ _0\"></span>ata <span class=\"_ _6\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>costo <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _1\"></span>dell\u2019IFRS <span class=\"_ _1\"></span>15, <span class=\"_ _1\"></span>pertanto<span class=\"_ _3\"></span> non d\u00e0 <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rigine <span class=\"_ _3\"></span>ad alcuna <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 imm<span class=\"_ _3\"></span>ateriale cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>talizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta.  (c) Altre <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 im<span class=\"_ _0\"></span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali Le <span class=\"_ _23\"> </span>altre <span class=\"_ _23\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>mmate<span class=\"_ _3\"></span>riali <span class=\"_ _23\"> </span>acquist<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _23\"> </span>separatame<span class=\"_ _0\"></span>nte <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>capit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizzate<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>costo; <span class=\"_ _24\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle acqu<span class=\"_ _0\"></span>isite <span class=\"_ _25\"> </span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>erso <span class=\"_ _23\"> </span>delle <span class=\"_ _25\"> </span>aggregaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>d\u2019impres<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>invece<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzate<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>al <span class=\"_ _25\"> </span>fair <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>alue determi<span class=\"_ _0\"></span>nato <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>d\u2019ac<span class=\"_ _0\"></span>quisizio<span class=\"_ _0\"></span>ne. <span class=\"_ _1d\"></span>La <span class=\"_ _1d\"></span>vita <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _1d\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _1d\"></span>altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _3\"></span>riesam<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nata<span class=\"_ _3\"></span> con cadenza almeno annuale: ev<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cam<span class=\"_ _3\"></span>biame<span class=\"_ _0\"></span>nti, <span class=\"_ _1\"></span>laddo<span class=\"_ _0\"></span>ve possibili, <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no apportat<span class=\"_ _0\"></span>i i<span class=\"_ _1\"></span>n modo <span class=\"_ _23\"> </span>prospettic<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>ai <span class=\"_ _25\"> </span>sensi <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>paragr<span class=\"_ _3\"></span>afi <span class=\"_ _25\"> </span>dal <span class=\"_ _23\"> </span>n. <span class=\"_ _25\"> </span>32<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>38 <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>llo <span class=\"_ _25\"> </span>IAS <span class=\"_ _25\"> </span>8 <span class=\"_ _22\"> </span>- <span class=\"_ _25\"> </span><span class=\"ff4\">Princi<span class=\"_ _3\"></span>pi <span class=\"_ _25\"> </span>contab<span class=\"_ _0\"></span>ili, </span>cambia<span class=\"_ _0\"></span>menti ne<span class=\"_ _3\"></span>lle stime co<span class=\"_ _0\"></span>ntab<span class=\"_ _0\"></span>ili ed e<span class=\"_ _0\"></span>rrori<span class=\"_ _1\"></span><span class=\"ff3\">.<span class=\"_ _3\"></span> </span>Impair<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ent d<span class=\"_ _0\"></span>elle atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 non<span class=\"_ _3\"></span> finanziarie Le <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>ttivi<span class=\"fff\">t\u00e0 <span class=\"_ _22\"> </span>immateri<span class=\"_ _0\"></span>ali <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _22\"> </span>u<span class=\"_ _1\"></span>tile <span class=\"_ _22\"> </span>indefinita,<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>com<span class=\"_ _0\"></span>preso <span class=\"_ _2\"> </span>l\u2019a<span class=\"_ _3\"></span>vvia<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto, <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ottoposte <span class=\"_ _22\"> </span>a </span>impairment<span class=\"_ _3\"></span> tes<span class=\"_ _0\"></span>t c<span class=\"_ _3\"></span>on c<span class=\"_ _3\"></span>ad<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>alme<span class=\"_ _3\"></span>no an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>niqualvolta<span class=\"_ _3\"></span> emerga<span class=\"_ _3\"></span>no <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>una perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i val<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re. <span class=\"_ _0\"></span>Gl<span class=\"_ _0\"></span>i imm<span class=\"_ _0\"></span>obili, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>anti e<span class=\"_ _3\"></span> macc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span> le<span class=\"_ _3\"></span> attivit<span class=\"_ _0\"></span>\u00e0 imm<span class=\"_ _3\"></span>a<span class=\"_ _6\"></span>teriali<span class=\"_ _3\"></span> oggetto d<span class=\"_ _1\"></span>\u2019am<span class=\"_ _0\"></span>mortame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>sotto<span class=\"_ _3\"></span>poste <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>tes<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>d\u2019<span class=\"_ _1\"></span>impa<span class=\"_ _3\"></span>irment <span class=\"_ _6\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lo <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>emerg<span class=\"_ _3\"></span>ono <span class=\"_ _6\"></span>deg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>acc<span class=\"_ _0\"></span>iano <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pporre<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _1d\"></span>valore <span class=\"_ _3\"></span>cont<span class=\"_ _0\"></span>abile <span class=\"_ _1d\"></span>possa <span class=\"_ _3\"></span>ecce<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span> i<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>loro <span class=\"_ _1d\"></span>valore recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>le. Il valo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e rec<span class=\"_ _3\"></span>uperabile \u00e8 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>efi<span class=\"_ _0\"></span>nito c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>e il <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ggi<span class=\"_ _0\"></span>ore tra<span class=\"fff\">, il fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>di un\u2019attiv<span class=\"_ _0\"></span>it\u00e0 </span>o <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>una <span class=\"_ _24\"></span>cash <span class=\"_ _24\"> </span>generat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _5\"></span>unit <span class=\"_ _23\"> </span><span class=\"fff\">dedott<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>i <span class=\"_ _23\"> </span>costi <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>vendita <span class=\"_ _23\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _23\"></span>d\u2019us<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>(\u201cvalue<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>use\u201d), </span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _4\"> </span>attualiz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>and<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>i <span class=\"_ _28\"> </span>flussi <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>cass<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>provenie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>dall\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _4\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>alle previsi<span class=\"_ _0\"></span>oni <span class=\"_ _25\"> </span>della <span class=\"_ _25\"> </span>direzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e, <span class=\"_ _25\"> </span>basate<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>su <span class=\"_ _22\"> </span>assunzioni <span class=\"_ _25\"> </span>ragione<span class=\"_ _3\"></span>voli <span class=\"_ _22\"> </span>e <span class=\"_ _25\"> </span>dimostr<span class=\"_ _0\"></span>abili, <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>resentat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> della <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>iglior <span class=\"_ _1\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _1\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>future<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>onomi<span class=\"_ _3\"></span>che. <span class=\"_ _6\"></span>L\u2019<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>alizzazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne avviene<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> un t<span class=\"_ _0\"></span>asso <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> rif<span class=\"_ _0\"></span>lette <span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>valutazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di me<span class=\"_ _0\"></span>rca<span class=\"_ _3\"></span>to,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> temp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rale<span class=\"_ _0\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>naro e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dei rischi specif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span><span class=\"fff\">ci <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 non riflesse<span class=\"_ _0\"></span> nelle <span class=\"_ _1\"></span>st<span class=\"_ _0\"></span>ime dei <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>uss<span class=\"_ _0\"></span>i di <span class=\"_ _1\"></span>cassa; tale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>s\u2019<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dent<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a per </span>il Gruppo<span class=\"_ _0\"></span> con i<span class=\"_ _0\"></span>l cost<span class=\"_ _0\"></span>o medi<span class=\"_ _0\"></span>o ponder<span class=\"_ _3\"></span>ato del cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ale (\u201cWAC<span class=\"_ _0\"></span>C\u201d).<span class=\"ff3\"> </span>Quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _4\"> </span>contabi<span class=\"_ _0\"></span>le <span class=\"_ _28\"> </span>ec<span class=\"_ _0\"></span>cede <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>recupe<span class=\"_ _3\"></span>rabile <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _4\"> </span>conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>izza <span class=\"_ _4\"> </span>una svalutaz<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>conto <span class=\"_ _25\"> </span>ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>pari <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>t<span class=\"_ _0\"></span>ale <span class=\"_ _23\"> </span>ecce<span class=\"_ _0\"></span>denza. <span class=\"_ _23\"> </span>Se, <span class=\"_ _23\"> </span>success<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>vengono<span class=\"_ _3\"></span> meno i presu<span class=\"_ _0\"></span>ppost<span class=\"_ _0\"></span>i che hanno orig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nato l\u2019<span class=\"_ _0\"></span>impairm<span class=\"_ _3\"></span>ent, il<span class=\"_ _1\"></span> valore c<span class=\"_ _3\"></span>ontabile del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019atti<span class=\"_ _0\"></span>vit\u00e0 o della<span class=\"_ _0\"></span> cash <span class=\"_ _5\"></span>gener<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ting <span class=\"_ _6\"></span>unit<span class=\"ff3\"> <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _6\"></span>ripristinato<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>fino <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>conc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rr<span class=\"_ _0\"></span>enza <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>contabile <span class=\"_ _5\"></span>es<span class=\"_ _0\"></span>istente <span class=\"_ _6\"></span>prima </span>della <span class=\"_ _6\"></span><span class=\"fff\">sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _0\"></span>one, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammortame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>sva<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utaz<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll\u2019avviame<span class=\"_ _3\"></span>nto </span>non \u00e8 m<span class=\"_ _3\"></span>ai re<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ersibile.<span class=\"_ _3\"></span> Le <span class=\"_ _1\"></span><span class=\"ff4\">c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sh<span class=\"_ _0\"></span> gene<span class=\"_ _0\"></span>rating <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nits<span class=\"ff3\"> del<span class=\"_ _3\"></span> Gruppo s<span class=\"_ _3\"></span>ono identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> </span></span>con <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>sua <span class=\"_ _5\"></span>struttu<span class=\"_ _0\"></span>ra <span class=\"_ _5\"></span>organizzat<span class=\"_ _3\"></span>iva <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>suo <span class=\"_ _5\"></span>business<span class=\"_ _3\"></span>, <span class=\"_ _24\"></span>aggreg<span class=\"_ _0\"></span>ando <span class=\"_ _5\"></span>quel<span class=\"_ _0\"></span>le <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"></span>i<span class=\"_ _6\"></span>n <span class=\"_ _24\"></span>g<span class=\"_ _0\"></span>rado <span class=\"_ _5\"></span>di generare<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>lussi d<span class=\"_ _3\"></span>i cassa<span class=\"_ _3\"></span> in<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span>ntra<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a a<span class=\"_ _0\"></span>utonomi<span class=\"_ _3\"></span>, in<span class=\"_ _3\"></span> acco<span class=\"_ _0\"></span>rdo <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>quanto<span class=\"_ _3\"></span> richiesto<span class=\"_ _3\"></span> da<span class=\"_ _0\"></span>llo I<span class=\"_ _3\"></span>AS 3<span class=\"_ _0\"></span>6 - <span class=\"_ _25\"> </span>Riduz<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>durevole <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>valore <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _24\"> </span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0<span class=\"ff3\">, <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>avend<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>come <span class=\"_ _23\"> </span>limite <span class=\"_ _23\"> </span>i <span class=\"_ _25\"> </span>due <span class=\"_ _25\"> </span>setto<span class=\"_ _3\"></span>ri <span class=\"_ _25\"> </span>o<span class=\"_ _1\"></span>gget<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o </span>d\u2019inform<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>a identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>i in base a<span class=\"_ _0\"></span>ll\u2019IFRS 8 <span class=\"ff3\">- <span class=\"ff4\">Settori ope<span class=\"_ _0\"></span>rativi<span class=\"ff3\">: 1) St<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2) Inge<span class=\"_ _0\"></span>gneri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> (si rim<span class=\"_ _0\"></span>anda<span class=\"_ _3\"></span> </span></span></span>alla <span class=\"_ _1\"></span>N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 4). Nell\u2019ef<span class=\"_ _0\"></span>fettua<span class=\"_ _0\"></span>re l\u2019impairme<span class=\"_ _3\"></span>nt <span class=\"_ _1\"></span>test,<span class=\"_ _0\"></span> il <span class=\"_ _1\"></span>riferime<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>valutare<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la recupe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 del valore <span class=\"_ _6\"></span>conta<span class=\"_ _3\"></span>bil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dei <span class=\"_ _5\"></span>com<span class=\"_ _3\"></span>plessi <span class=\"_ _6\"></span>immobiliar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>detenu<span class=\"_ _0\"></span>ti <span class=\"_ _5\"></span>dal<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span><span class=\"ff4\">f<span class=\"_ _0\"></span>air <span class=\"_ _6\"></span>value<span class=\"ff3\">, <span class=\"_ _6\"></span>determ<span class=\"_ _3\"></span>inato </span></span>con <span class=\"_ _5\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _24\"></span>alle <span class=\"_ _5\"></span>valut<span class=\"_ _0\"></span>a<span class=\"fff\">zioni <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>risultant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dagli <span class=\"_ _5\"></span>archiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dell\u2019Agenz<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Territorio,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>ed </span>eventua<span class=\"_ _0\"></span>lmente<span class=\"_ _0\"></span> da per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zie est<span class=\"_ _3\"></span>imative re<span class=\"_ _0\"></span>datte da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>sperti indipen<span class=\"_ _3\"></span>den<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> Rimanenz<span class=\"_ _3\"></span>e di magazzin<span class=\"_ _0\"></span>o Le <span class=\"_ _6\"></span>rimanenze<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>magazzi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _6\"></span>iscritte<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>bila<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>minore <span class=\"_ _6\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>di presumi<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile <span class=\"_ _2\"> </span>rea<span class=\"_ _0\"></span>lizzo, <span class=\"_\"> </span>r<span class=\"_ _3\"></span>appresentat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>dal<span class=\"_ _3\"></span> <span class=\"_\"> </span>norma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ore <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>ven<span class=\"_ _0\"></span>dita <span class=\"_ _2\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_\"> </span>cors<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _3\"></span> ordinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a, al nett<span class=\"_ _3\"></span>o delle s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ese <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>aria<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ili di<span class=\"_ _0\"></span> vendit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. Il<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> \u00e8 dete<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>minato<span class=\"_ _0\"></span>, ai sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>IAS<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2 - Rimane<span class=\"_ _0\"></span>nze, <span class=\"_ _28\"> </span>usan<span class=\"_ _3\"></span>do <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>met<span class=\"_ _0\"></span>odo <span class=\"_ _28\"> </span>FIFO <span class=\"_ _4\"> </span>(\u201cfirst-in <span class=\"_ _28\"> </span>first<span class=\"_ _3\"></span>-<span class=\"fff\">out\u201d).<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>Il <span class=\"_ _28\"> </span>costo <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>dotti <span class=\"_ _4\"> </span>finiti <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>dei </span>semilavo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ompren<span class=\"_ _0\"></span>de <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>di <span class=\"_ _5\"></span>progett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione,<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>costo <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>materie <span class=\"_ _5\"></span>prime <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>oro diretto, <span class=\"_ _5\"></span>altri <span class=\"_ _5\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>diretti <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>altri <span class=\"_ _24\"></span>cost<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span><span class=\"fff\">i<span class=\"_ _1\"></span>ndirett<span class=\"_ _3\"></span>i <span class=\"_ _23\"></span>al<span class=\"_ _0\"></span>locabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>all\u2019attivit\u00e0 <span class=\"_ _5\"></span>produtt<span class=\"_ _0\"></span>iva <span class=\"_ _5\"></span>in <span class=\"_ _24\"></span>base <span class=\"_ _24\"></span>ad <span class=\"_ _5\"></span>una </span>normale<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>capac<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>rod<span class=\"_ _0\"></span>uttiva. <span class=\"_ _5\"></span>Tale <span class=\"_ _5\"></span>config<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>raz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>non <span class=\"_ _5\"></span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>lud<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>gli<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>oneri <span class=\"_ _5\"></span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Sono <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>alcolat<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>fondi<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>valutazione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>mate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>li, <span class=\"_ _3\"></span>prodott<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finit<span class=\"_ _0\"></span>i, <span class=\"_ _3\"></span>pezz<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ric<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>altre <span class=\"_ _3\"></span>forn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ture<span class=\"_ _3\"></span> conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>obsolet<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>o a<span class=\"_ _0\"></span> lenta rotazione<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>tenuto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>conto<span class=\"_ _0\"></span> del loro utilizz<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>uturo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttes<span class=\"_ _3\"></span>o e d<span class=\"_ _1\"></span>el l<span class=\"_ _0\"></span>oro valore di <span class=\"_ _1\"></span>realizz<span class=\"_ _0\"></span>o. <span class=\"_ _1\"></span>Il valore di <span class=\"_ _1\"></span>realizzo rapprese<span class=\"_ _0\"></span>nta il <span class=\"_ _1\"></span>prezzo stimato di v<span class=\"_ _1\"></span>end<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta nel <span class=\"_ _1\"></span>corso<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla normale ges<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ne, al nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di tutti i c<span class=\"_ _0\"></span>osti stimat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il c<span class=\"_ _1\"></span>omp<span class=\"_ _0\"></span>letament<span class=\"_ _0\"></span>o del bene<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e de<span class=\"_ _0\"></span>i costi di vendita e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>strib<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zione c<span class=\"_ _3\"></span>he si dovra<span class=\"_ _3\"></span>nno soste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ere<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span><span class=\"ff6\"> </span>Attivit\u00e0 <span class=\"_ _0\"></span>e pa<span class=\"_ _0\"></span>ss<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie Il <span class=\"_ _1\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>inizialmente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>valuta un\u2019attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _6\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>suo <span class=\"_ _6\"></span><span class=\"ff4\">fair <span class=\"_ _1\"></span>value<span class=\"_ _3\"></span> <span class=\"_ _6\"></span><span class=\"ff3\">a <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si a<span class=\"_ _1\"></span>ggi<span class=\"_ _0\"></span>ungon<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>nel<span class=\"_ _0\"></span> </span></span>caso d<span class=\"_ _0\"></span>i attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e non <span class=\"_ _0\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>vate a c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> econ<span class=\"_ _0\"></span>omico, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di<span class=\"_ _0\"></span> transazi<span class=\"_ _0\"></span>one. L'I<span class=\"_ _3\"></span>FR<span class=\"_ _1\"></span>S 9 <span class=\"_ _3\"></span>cla<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica <span class=\"_ _3\"></span>le att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie <span class=\"_ _3\"></span>in tre <span class=\"_ _3\"></span>catego<span class=\"_ _3\"></span>rie pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ncipa<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i: a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o amm<span class=\"_ _0\"></span>ortizzat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>al <span class=\"_ _6\"></span><span class=\"ff4\">fair </span>value<span class=\"ff3\"> <span class=\"_ _5\"></span>rilevato <span class=\"_ _5\"></span>nelle <span class=\"_ _5\"></span>altre <span class=\"_ _24\"></span>compo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _24\"></span>comp<span class=\"_ _0\"></span>lessivo <span class=\"_ _5\"></span>(FVOCI)<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>al <span class=\"_ _25\"> </span><span class=\"ff4\">fa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>r </span></span>value<span class=\"ff3\"> rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ato <span class=\"fff\">ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>utile/(per<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ita)<span class=\"_ _0\"></span> d\u2019eserc<span class=\"_ _3\"></span>iz<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> (FVTPL<span class=\"_ _0\"></span>).<span class=\"ff3\"> </span></span></span>La <span class=\"_ _6\"></span>classifica<span class=\"_ _0\"></span>zione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>as<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>su <span class=\"_ _6\"></span>due <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iteri: <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span>mode<span class=\"_ _0\"></span>llo <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>busines<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _6\"></span>per <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>gest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> delle <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1d\"></span>oppure <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>criterio<span class=\"_ _3\"></span> \u2018S<span class=\"_ _3\"></span>PPI\u2019 <span class=\"_ _3\"></span>(<span class=\"ff4\">sol<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ly <span class=\"_ _3\"></span>pay<span class=\"_ _0\"></span>men<span class=\"_ _3\"></span>ts <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ncipa<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>and<span class=\"_ _3\"></span> i<span class=\"_ _0\"></span>nterests<span class=\"ff3\">) <span class=\"_ _1d\"></span>qualora <span class=\"_ _1d\"></span>il <span class=\"ff4\">c<span class=\"_ _3\"></span>ash </span></span></span>flow<span class=\"ff3\"> <span class=\"_ _5\"></span>degli <span class=\"_ _24\"></span>strume<span class=\"_ _0\"></span><span class=\"fff\">nti <span class=\"_ _24\"></span>contr<span class=\"_ _0\"></span>attua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>rapprese<span class=\"_ _3\"></span>nti <span class=\"_ _24\"></span>\u201cesclusi<span class=\"_ _0\"></span>vamente <span class=\"_ _6\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>pagament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>ed<span class=\"_ _3\"></span> </span></span>interess<span class=\"_ _0\"></span>i\u201d rispet<span class=\"_ _0\"></span>to al c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>pita<span class=\"_ _0\"></span>le in esse<span class=\"_ _0\"></span>re.<span class=\"ff3\"> </span>Al moment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a rile<span class=\"_ _0\"></span>vazione <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nizi<span class=\"_ _0\"></span>ale, un'<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ria vie<span class=\"_ _3\"></span>ne <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>assific<span class=\"_ _3\"></span>ata in base al<span class=\"_ _0\"></span>la sua<span class=\"_ _0\"></span> valutazi<span class=\"_ _0\"></span>one (cost<span class=\"_ _3\"></span>o ammortizzat<span class=\"_ _3\"></span>o, <span class=\"_ _1\"></span>FV<span class=\"_ _0\"></span>OCI o<span class=\"_ _0\"></span> FVTPL)<span class=\"_ _3\"></span>. Crediti e <span class=\"_ _3\"></span>debiti comme<span class=\"_ _3\"></span>rciali I <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>iali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli a<span class=\"_ _1\"></span>ltri <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _1\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>valutati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtiz<span class=\"_ _0\"></span>zato, utilizzando<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso di <span class=\"_ _23\"> </span>interess<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>effet<span class=\"_ _0\"></span>tivo, <span class=\"_ _24\"></span>ridotto <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _24\"></span>perdite <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>valore, <span class=\"_ _24\"></span>fa<span class=\"_ _1\"></span>tta<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ecce<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>i <span class=\"_ _23\"> </span>credit<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>detenut<span class=\"_ _3\"></span>i nell\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>mode<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>business <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _6\"></span><span class=\"ff3\">seg<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>sia<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>mediante <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>racco<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ta </span>dei flussi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>rattual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, sia med<span class=\"_ _3\"></span>iante la <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>endit<span class=\"_ _0\"></span>a (\u201c<span class=\"_ _1\"></span><span class=\"ff4\">hold to<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>col<span class=\"_ _0\"></span>lect an<span class=\"_ _0\"></span>d sell<span class=\"fff\">\u201d).<span class=\"ff3\"> </span></span></span>Tali <span class=\"_ _27\"> </span>credit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>valutati <span class=\"_ _28\"> </span>al <span class=\"_ _27\"> </span>fair <span class=\"_ _28\"> </span>v<span class=\"_ _1\"></span>alue,<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>con<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>varia<span class=\"_ _0\"></span>zioni <span class=\"_ _27\"> </span>rilev<span class=\"_ _0\"></span>ate <span class=\"_ _28\"> </span>direttamente<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>ne<span class=\"_ _3\"></span>l <span class=\"_ _16\"> </span>co<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _25\"> </span>comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>essi<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>. <span class=\"_ _25\"> </span>Le <span class=\"_ _25\"> </span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>valore <span class=\"_ _25\"> </span>dei <span class=\"_ _22\"> </span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _25\"> </span>appl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cand<span class=\"_ _0\"></span>o l\u2019approcc<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>lif<span class=\"_ _0\"></span>icato ind<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>dall\u2019IFRS 9<span class=\"_ _3\"></span> per m<span class=\"_ _3\"></span>isurare <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>ondo s<span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>come<span class=\"_ _3\"></span> perdita<span class=\"_ _3\"></span> attesa <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la vita de<span class=\"_ _0\"></span>l cre<span class=\"_ _0\"></span>dito.  I <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mme<span class=\"_ _3\"></span>rciali <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>gli <span class=\"_ _6\"></span>altri <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nizialm<span class=\"_ _3\"></span>ente <span class=\"_ _5\"></span>iscritt<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>fair <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ue, <span class=\"_ _5\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osti accessor<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>di<span class=\"_ _0\"></span>retta <span class=\"_ _24\"></span>imputaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one,<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>succe<span class=\"_ _0\"></span>ssivame<span class=\"_ _3\"></span>nte <span class=\"_ _23\"> </span>sono <span class=\"_ _24\"></span>valutati <span class=\"_ _24\"></span>al <span class=\"_ _23\"> </span>cost<span class=\"_ _0\"></span>o <span class=\"_ _23\"></span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izzato,<span class=\"_ _0\"></span> applic<span class=\"_ _0\"></span>ando il <span class=\"_ _1\"></span>criterio del <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _1\"></span>effett<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interess<span class=\"_ _3\"></span>e. <span class=\"_ _1\"></span>I <span class=\"_ _6\"></span>credit<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>ed i <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>biti <span class=\"_ _1\"></span>in v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ute <span class=\"_ _1\"></span>este<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>sono inoltre<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>valutati <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>orre<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>data <span class=\"_ _24\"></span>di <span class=\"_ _25\"> </span>c<span class=\"fff\">h<span class=\"_ _1\"></span>iusura<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ll\u2019<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>gli <span class=\"_ _23\"> </span>utili <span class=\"_ _23\"> </span>o <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>pe<span class=\"_ _0\"></span>rdite<span class=\"_ _3\"></span> </span>deriva<span class=\"_ _0\"></span>nti da tale<span class=\"_ _3\"></span> convers<span class=\"_ _0\"></span>ione so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o imp<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a c<span class=\"_ _0\"></span>onto econ<span class=\"_ _0\"></span>omic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. Passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e: class<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica<span class=\"_ _0\"></span>zione, <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>azione s<span class=\"_ _3\"></span>uccessiva e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>uti<span class=\"_ _0\"></span>li e perdite Le <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>nanzi<span class=\"_ _0\"></span>arie s<span class=\"_ _3\"></span>ono c<span class=\"_ _3\"></span>lassificate<span class=\"_ _3\"></span> come<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _3\"></span>ate <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammorti<span class=\"_ _0\"></span>zzato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>al FV<span class=\"_ _0\"></span>TPL<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>Una passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>ia <span class=\"_ _25\"> </span>viene<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>FVTPL <span class=\"_ _23\"> </span>quand<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _23\"> </span>possedut<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>per <span class=\"_ _25\"> </span>la <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>zione,<span class=\"_ _3\"></span> rapprese<span class=\"_ _0\"></span>nta <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>derivat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _1\"></span>designat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>mome<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lla <span class=\"_ _5\"></span>ri<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _1\"></span>iniziale. <span class=\"_ _6\"></span>Le<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _0\"></span>anziarie<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>FVT<span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>L sono valut<span class=\"_ _0\"></span>ate <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fai<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> value <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>eve<span class=\"_ _3\"></span>ntuali variazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, compres<span class=\"_ _0\"></span>i gli interess<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>ivi, <span class=\"_ _25\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>rilev<span class=\"_ _0\"></span>ate <span class=\"_ _23\"> </span>nell\u2019ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le/(pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dita) <span class=\"_ _24\"></span>dell\u2019eserciz<span class=\"_ _0\"></span>io. <span class=\"_ _23\"> </span>Le <span class=\"_ _25\"> </span>altre<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>fin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> sono <span class=\"_ _22\"> </span>valutate <span class=\"_ _22\"> </span>success<span class=\"_ _0\"></span>ivame<span class=\"_ _0\"></span>nte <span class=\"_ _22\"> </span>al <span class=\"_\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _2\"> </span>amm<span class=\"_ _3\"></span>ort<span class=\"_ _0\"></span>izzato <span class=\"_ _22\"> </span>utilizzan<span class=\"_ _0\"></span>do <span class=\"_ _22\"> </span>il <span class=\"_\"> </span>cr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ter<span class=\"_ _0\"></span>io <span class=\"_ _22\"> </span>dell\u2019interess<span class=\"_ _0\"></span>e effet<span class=\"_ _0\"></span>tivo. <span class=\"_\"> </span>Gl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>interess<span class=\"_ _0\"></span>i <span class=\"_\"> </span>pass<span class=\"_ _3\"></span>ivi <span class=\"_\"> </span>e <span class=\"_\"> </span>g<span class=\"_ _3\"></span>li <span class=\"_\"> </span>utili/(pe<span class=\"_ _3\"></span>rdite) <span class=\"_\"> </span>su <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ambi <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_\"> </span>rile<span class=\"_ _0\"></span>vati <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>utile/(per<span class=\"_ _3\"></span>dita) dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, cos<span class=\"_ _0\"></span>\u00ec come g<span class=\"_ _3\"></span>li <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>entu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li o pe<span class=\"_ _3\"></span>rdite derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>'e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>im<span class=\"_ _0\"></span>inazione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e.<span class=\"ff3\"> </span>Disponibilit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _1\"></span>li<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>uid<span class=\"_ _0\"></span>e<span class=\"ff3\"> </span>Le <span class=\"_ _6\"></span>disponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _6\"></span>liquide <span class=\"_ _1\"></span>includono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>cass<span class=\"_ _0\"></span>a, <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>epo<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>ti <span class=\"_ _6\"></span>banc<span class=\"_ _0\"></span>ari <span class=\"_ _5\"></span>imme<span class=\"_ _3\"></span>diatame<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>disponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>e altri in<span class=\"_ _0\"></span>vestime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti liqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dab<span class=\"_ _0\"></span>ili entro<span class=\"_ _0\"></span> tre me<span class=\"_ _0\"></span>si. <span class=\"ff6\"> </span>Fondi per <span class=\"_ _3\"></span>benefici ai <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ipenden<span class=\"_ _3\"></span>ti (a) Pian<span class=\"_ _0\"></span>i pensi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nistic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> I dipende<span class=\"_ _0\"></span>nti del gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Pininfari<span class=\"_ _0\"></span>na benef<span class=\"_ _0\"></span>iciano di piani<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tribuz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>ini<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>e di piani a benef<span class=\"_ _0\"></span>ici <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>niti; <span class=\"_ _25\"> </span>quest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ul<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi <span class=\"_ _25\"> </span>s\u2019ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>una <span class=\"_ _25\"> </span>parte <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>fondo <span class=\"_ _25\"> </span>tratt<span class=\"_ _0\"></span>ament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>fine rapport<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>previsto <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019art. <span class=\"_ _23\"> </span>2120 <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _23\"> </span>Cod<span class=\"_ _0\"></span>ice <span class=\"_ _23\"> </span>Civile <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>per<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>non <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>assist<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _23\"> </span>da <span class=\"_ _23\"> </span>attivit\u00e0<span class=\"_ _3\"></span> specif<span class=\"_ _0\"></span>iche <span class=\"_ _1d\"></span>a <span class=\"_ _3\"></span>servizio <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>piano <span class=\"_ _3\"></span>(\u201c<span class=\"_ _3\"></span>plan<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>assets<span class=\"_ _3\"></span>\u201d). <span class=\"_ _1d\"></span>I <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _1d\"></span>definit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no <span class=\"ff3\">p<span class=\"_ _0\"></span>rogramm<span class=\"_ _3\"></span>i </span>formaliz<span class=\"_ _0\"></span>zati di <span class=\"_ _1\"></span>benef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>succes<span class=\"_ _0\"></span>sivi alla fine <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>port<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di l<span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>oro <span class=\"_ _1\"></span>che impo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>gon<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al Gruppo<span class=\"_ _3\"></span> dei <span class=\"_ _22\"> </span>versament<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>una <span class=\"_ _2\"> </span>so<span class=\"_ _3\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _2\"> </span>assic<span class=\"_ _3\"></span>urativa <span class=\"_ _22\"> </span>o <span class=\"_ _2\"> </span>a <span class=\"_ _25\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>fond<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>pensio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e, <span class=\"_ _25\"> </span>l<span class=\"_ _1\"></span>iberan<span class=\"_ _0\"></span>dolo <span class=\"_ _22\"> </span>da <span class=\"_ _25\"> </span>o<span class=\"_ _1\"></span>gni<span class=\"_ _3\"></span> obbligo<span class=\"_ _3\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>o <span class=\"_ _2\"> </span>implicit<span class=\"_ _3\"></span>o <span class=\"_\"> </span>a <span class=\"_\"> </span>p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_\"> </span>ulter<span class=\"_ _3\"></span>iori <span class=\"_\"> </span>co<span class=\"_ _0\"></span>ntributi <span class=\"_ _2\"> </span>se <span class=\"_ _2\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_\"> </span>fo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>non <span class=\"_ _2\"> </span>dis<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>oness<span class=\"_ _3\"></span>e, <span class=\"_\"> </span>alla<span class=\"_ _3\"></span> maturaz<span class=\"_ _0\"></span>ione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>d\u2019attivit\u00e0 <span class=\"_ _1\"></span>suffic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>agare <span class=\"_ _1\"></span>tutti i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>benefic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>spettant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>dipende<span class=\"_ _0\"></span>nti, maturat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>nel <span class=\"_ _2\"> </span>c<span class=\"_ _0\"></span>orso <span class=\"_ _22\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _25\"> </span>l<span class=\"_ _1\"></span>avorati<span class=\"_ _3\"></span>va <span class=\"_ _2\"> </span>svo<span class=\"_ _0\"></span>lta <span class=\"_ _22\"> </span>nell\u2019eserciz<span class=\"_ _3\"></span>io <span class=\"_ _2\"> </span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>ei <span class=\"_ _22\"> </span>prece<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Questi <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ontributi, <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>sat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cambi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>prestaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>lavorat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>esa <span class=\"_ _5\"></span>dai <span class=\"_ _24\"></span>dipende<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _24\"></span>sono<span class=\"_ _0\"></span> contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>come <span class=\"_ _27\"> </span>costo <span class=\"_ _27\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>p<span class=\"_ _1\"></span>eri<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>com<span class=\"_ _3\"></span>petenza. <span class=\"_ _27\"> </span>Ri<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ntrano <span class=\"_ _27\"> </span>in <span class=\"_ _16\"> </span>tale <span class=\"_ _27\"> </span>catego<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia <span class=\"_ _27\"> </span>i versament<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>effet<span class=\"_ _0\"></span>tuati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al F<span class=\"_ _0\"></span>ondo C<span class=\"_ _0\"></span>ometa<span class=\"_ _0\"></span> e al P<span class=\"_ _0\"></span>revip.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span> Con <span class=\"_ _24\"></span>riferime<span class=\"_ _0\"></span>nto <span class=\"_ _24\"></span>ai <span class=\"_ _5\"></span>piani <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>efic<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _5\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _5\"></span>attuale <span class=\"_ _5\"></span>delle passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>piano<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>servizi<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>utilizza <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>\u201c<span class=\"_ _0\"></span>Metodo <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Pro<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ezio<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>Unitar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a del <span class=\"_ _28\"> </span>Credit<span class=\"_ _0\"></span>o\u201d, <span class=\"_ _28\"> </span>basat<span class=\"_ _0\"></span>o <span class=\"_ _27\"> </span>su <span class=\"_ _4\"> </span>un <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>alcolo <span class=\"_ _28\"> </span>attua<span class=\"_ _0\"></span>riale <span class=\"_ _4\"> </span>determinat<span class=\"_ _0\"></span>o <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>variabili demograf<span class=\"_ _3\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>(tasso <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _23\"> </span>tasso <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>rotazion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _23\"> </span>persona<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e) <span class=\"_ _23\"> </span>e <span class=\"_ _25\"> </span>fina<span class=\"_ _3\"></span>nziarie <span class=\"_ _23\"> </span>(tasso <span class=\"_ _23\"> </span>di sconto,<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>increme<span class=\"_ _3\"></span>nti <span class=\"_ _22\"> </span>fut<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ri <span class=\"_ _25\"> </span>dei <span class=\"_ _25\"> </span>livelli <span class=\"_ _25\"> </span>retribut<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>dei <span class=\"_ _22\"> </span>benef<span class=\"_ _3\"></span>ici). <span class=\"_ _25\"> </span>Il <span class=\"_ _22\"> </span>Fondo<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>Trattame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Fine<span class=\"_ _0\"></span> Rappo<span class=\"_ _0\"></span>rto di spetta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>za de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> dipen<span class=\"_ _3\"></span>den<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> italia<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i del <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _0\"></span>po \u00e8 inquad<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o nell\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o dello IAS 19 <span class=\"fff ls0\">\u2013<span class=\"ff3\"> <span class=\"_ _1\"></span><span class=\"ff4\">Be<span class=\"_ _3\"></span>nefi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span> i dipende<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span><span class=\"ff3\"> come:<span class=\"_ _0\"></span> </span></span></span></span>\u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">un pian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> pens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>istico a <span class=\"_ _0\"></span>benef<span class=\"_ _0\"></span>ici definit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per <span class=\"_ _0\"></span>la quota<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>acc<span class=\"_ _0\"></span>antonata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>antec<span class=\"_ _0\"></span>ede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tem<span class=\"_ _0\"></span>ente<span class=\"_ _3\"></span> </span>all\u2019entr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>igo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>della <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>egge<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>n.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>296 <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _23\"> </span>27 <span class=\"_ _23\"> </span>di<span class=\"_ _1\"></span>cem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>2006 <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>relat<span class=\"_ _0\"></span>ivi decreti att<span class=\"_ _3\"></span>ua<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">un pian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> pens<span class=\"_ _3\"></span>ionistico a contr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>buz<span class=\"_ _0\"></span>ione def<span class=\"_ _3\"></span>inita per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le quote<span class=\"_ _3\"></span> maturate s<span class=\"_ _3\"></span>uccessivame<span class=\"_ _3\"></span>nte.<span class=\"_ _1\"></span> </span></span>La <span class=\"_ _5\"></span>valutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>attuariale <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span>laborata <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>ccas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>della relazione <span class=\"_ _25\"> </span>seme<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ale <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>bilancio<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>annuale.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>L\u2019am<span class=\"_ _0\"></span>montare <span class=\"_ _23\"> </span>cumulat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>delle <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>erdite<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>e <span class=\"_ _25\"> </span>dei guadag<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>uariali, de<span class=\"_ _3\"></span>rivanti <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>variaz<span class=\"_ _0\"></span>ioni ne<span class=\"_ _3\"></span>lle stim<span class=\"_ _3\"></span>e effet<span class=\"_ _0\"></span>tuate \u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mputat<span class=\"_ _3\"></span>o in <span class=\"_ _3\"></span>una spec<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>a voce <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>compless<span class=\"_ _3\"></span>ivo. <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>caso<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>riduzi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>estinz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _5\"></span>il Grupp<span class=\"_ _0\"></span>o rileva gl<span class=\"_ _3\"></span>i u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ili o le pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite <span class=\"_ _3\"></span>nel moment<span class=\"_ _3\"></span>o in cui ques<span class=\"_ _0\"></span>te s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> man<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>festan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. (b) Incent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi, <span class=\"_ _0\"></span>bonus e sc<span class=\"_ _3\"></span>hemi per <span class=\"_ _0\"></span>la con<span class=\"_ _0\"></span>divisio<span class=\"_ _0\"></span>ne d<span class=\"_ _3\"></span>ei<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>ofitti Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>isc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ive <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>trop<span class=\"_ _0\"></span>artita <span class=\"_ _3\"></span>un <span class=\"_ _1d\"></span>debito <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>fr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nte <span class=\"_ _1d\"></span>delle <span class=\"_ _3\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _1d\"></span>originano<span class=\"_ _3\"></span> in <span class=\"_ _1\"></span>presenza<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d\u2019in<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>ntivi, <span class=\"_ _1\"></span>bonus<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>sc<span class=\"_ _3\"></span>hemi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cond<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>isione<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>profitti.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Il <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _5\"></span><span class=\"ff3\">contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzat<span class=\"_ _3\"></span>o </span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obblig<span class=\"_ _3\"></span>azione <span class=\"_ _1\"></span>legale o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>implicita, q<span class=\"_ _1\"></span>uand<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>probabile <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _1\"></span>necessar<span class=\"_ _3\"></span>io un <span class=\"_\"> </span>impieg<span class=\"_ _3\"></span>o <span class=\"_\"> </span>di <span class=\"_\"> </span>risorse<span class=\"_ _0\"></span> <span class=\"_\"> </span>pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_\"> </span>ade<span class=\"_ _0\"></span>mpiere <span class=\"_ _2\"> </span>all\u2019<span class=\"_ _0\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>se <span class=\"_ _2\"> </span>pu\u00f2 <span class=\"_\"> </span>esse<span class=\"_ _0\"></span>re <span class=\"_\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tta <span class=\"_ _2\"> </span>una <span class=\"_\"> </span>s<span class=\"_ _0\"></span>tima<span class=\"_ _3\"></span> attendi<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile de<span class=\"_ _0\"></span>ll\u2019ammo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>re del<span class=\"_ _0\"></span>l\u2019obbl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gazi<span class=\"_ _0\"></span>one.<span class=\"ff3\"> </span>(c) Benef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i ai dipende<span class=\"_ _0\"></span>nti per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>cess<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> ra<span class=\"_ _0\"></span>pporto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> lav<span class=\"_ _0\"></span>oro Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>rile<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>una <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>contro<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>artit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1d\"></span>costo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>perso<span class=\"_ _0\"></span>nale <span class=\"_ _1d\"></span>quando <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>impegn<span class=\"_ _3\"></span>ato in <span class=\"_ _24\"></span>mo<span class=\"_ _3\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>in<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>rrompere <span class=\"_ _5\"></span>il <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>orto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span>voro <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>dipe<span class=\"_ _0\"></span>ndente, <span class=\"_ _6\"></span>o <span class=\"_ _24\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>un gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ess<span class=\"_ _0\"></span>i, <span class=\"_ _1\"></span>prim<span class=\"_ _0\"></span>a del norm<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pensioname<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>oppu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8<span class=\"_ _0\"></span> impegnat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>er<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gare dei <span class=\"_ _30\"> </span>b<span class=\"_ _1\"></span>enef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci <span class=\"_ _30\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_\"> </span>la <span class=\"_ _4\"> </span>cessazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_\"> </span>del<span class=\"_ _1\"></span> <span class=\"_\"> </span>rapporto <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>lavoro <span class=\"_\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>segu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _30\"> </span>una <span class=\"_ _4\"> </span>propost<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>per<span class=\"_ _3\"></span> incentiv<span class=\"_ _0\"></span>are <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> dimiss<span class=\"_ _0\"></span>ioni vo<span class=\"_ _3\"></span>lon<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a fr<span class=\"_ _3\"></span>onte d<span class=\"_ _0\"></span>i esu<span class=\"_ _0\"></span>beri. I<span class=\"_ _3\"></span>l Grup<span class=\"_ _0\"></span>po s<span class=\"_ _0\"></span>i ritie<span class=\"_ _0\"></span>ne im<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>egn<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> in<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>do comprov<span class=\"_ _0\"></span>abile <span class=\"_ _24\"></span>a <span class=\"_ _25\"> </span>conc<span class=\"_ _0\"></span>ludere <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>rapport<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>avo<span class=\"_ _0\"></span>ro, <span class=\"_ _23\"> </span>quando <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>solo <span class=\"_ _23\"> </span>quand<span class=\"_ _0\"></span>o, <span class=\"_ _23\"> </span>dispone<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>un piano <span class=\"_\"> </span>form<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>dettag<span class=\"_ _3\"></span>lia<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>relati<span class=\"_ _0\"></span>vo <span class=\"_\"> </span>al<span class=\"_ _0\"></span>l\u2019estinzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>rapp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rto <span class=\"_\"> </span>di<span class=\"_ _0\"></span> <span class=\"_\"> </span>lavoro<span class=\"_ _0\"></span> <span class=\"_\"> </span>e <span class=\"_\"> </span>non <span class=\"_\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> realist<span class=\"_ _0\"></span>iche possi<span class=\"_ _3\"></span>bili<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> di reces<span class=\"_ _0\"></span>so. Benefici<span class=\"_ _0\"></span> ai dipend<span class=\"_ _3\"></span>enti conces<span class=\"_ _0\"></span>si in azion<span class=\"_ _3\"></span>i Il <span class=\"_ _1\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _1\"></span>ric<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nosce be<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>efic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> addizio<span class=\"_ _0\"></span>nali ad <span class=\"_ _1\"></span>alcu<span class=\"_ _0\"></span>ni managers<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>con r<span class=\"_ _1\"></span>esp<span class=\"_ _3\"></span>onsabilit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>stra<span class=\"_ _1\"></span>teg<span class=\"_ _3\"></span>iche attrave<span class=\"_ _0\"></span>rso <span class=\"_ _5\"></span>pian<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>partec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>al <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _5\"></span>sott<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>form<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>stock <span class=\"_ _6\"></span>op<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>\u201ce<span class=\"_ _0\"></span>quity<span class=\"_ _1\"></span><span class=\"ff3\">-</span>sett<span class=\"_ _0\"></span>led\u201d. Secondo qua<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to stabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to dal<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019IFRS 2 <span class=\"_ _1\"></span>\u2013<span class=\"ff3\"> <span class=\"ff4\">Pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti bas<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti su azion<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span><span class=\"ff3\">, il valore <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>orr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te </span></span></span>delle <span class=\"_ _24\"></span>stock <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>pti<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>ete<span class=\"_ _0\"></span>rminat<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>alla <span class=\"_ _24\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>sse<span class=\"_ _0\"></span>gnazione<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>appl<span class=\"_ _0\"></span>icando<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>met<span class=\"_ _3\"></span>odo <span class=\"_ _24\"></span>\u201cBlack <span class=\"_ _5\"></span>&amp; Scholes\u201d <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>rilevato<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>a <span class=\"_ _5\"></span>conto <span class=\"_ _24\"></span>ec<span class=\"_ _0\"></span>onomico<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>tra <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>del <span class=\"_ _24\"></span>perso<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ale <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>quote <span class=\"_ _24\"></span>costa<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>lungo <span class=\"_ _24\"></span>il period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra l<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sseg<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>della <span class=\"_ _0\"></span>stock<span class=\"_ _3\"></span> option e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>di m<span class=\"_ _3\"></span>aturazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e,<span class=\"_ _0\"></span> con c<span class=\"_ _0\"></span>ontropartit<span class=\"_ _3\"></span>a ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>onosciuta d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rettame<span class=\"_ _3\"></span>nte a pat<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>imon<span class=\"_ _0\"></span>io netto. Al mome<span class=\"_ _3\"></span>nto del<span class=\"_ _0\"></span>l\u2019eserci<span class=\"_ _0\"></span>zio de<span class=\"_ _3\"></span>lla st<span class=\"_ _0\"></span>ock opti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> le s<span class=\"_ _3\"></span>omme rice<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ute<span class=\"_ _3\"></span> dal dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _0\"></span> al <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>etto<span class=\"_ _3\"></span> dei costi <span class=\"_ _5\"></span>direttame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>ttr<span class=\"_ _0\"></span>ibuibi<span class=\"_ _0\"></span>li <span class=\"_ _24\"></span>alla <span class=\"_ _24\"></span>transaz<span class=\"_ _0\"></span>ione, <span class=\"_ _5\"></span>sono <span class=\"_ _24\"></span>accred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tate <span class=\"_ _5\"></span>a <span class=\"_ _24\"></span>ca<span class=\"_ _1\"></span>pitale <span class=\"_ _24\"></span>socia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>un<span class=\"_ _0\"></span> ammonta<span class=\"_ _3\"></span>re pari al v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>nomina<span class=\"_ _0\"></span>le delle <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni em<span class=\"_ _3\"></span>esse ed a riser<span class=\"_ _3\"></span>va <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ov<span class=\"_ _1\"></span>rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rezzo<span class=\"_ _0\"></span> azio<span class=\"_ _0\"></span>ni per<span class=\"_ _3\"></span> la rimanente<span class=\"_ _3\"></span> parte.<span class=\"_ _3\"></span> Fondi per r<span class=\"_ _0\"></span>ischi e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oneri,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>otenz<span class=\"_ _0\"></span>iali<span class=\"ff3\"> </span>I <span class=\"_ _1\"></span>fondi <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>acco<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>gon<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>determi<span class=\"_ _3\"></span>nata, <span class=\"_ _1\"></span>d<span class=\"_ _6\"></span><span class=\"fff\">\u2019esisten<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>certa o </span>probabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> al<span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>hiusura <span class=\"_ _3\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio s<span class=\"_ _3\"></span>ono <span class=\"_ _0\"></span>indete<span class=\"_ _3\"></span>rminati <span class=\"_ _3\"></span>nell\u2019amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntare<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>o ne<span class=\"_ _3\"></span>lla data <span class=\"_ _24\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sopra<span class=\"_ _3\"></span>vv<span class=\"_ _1\"></span>enien<span class=\"_ _0\"></span>za. <span class=\"_ _5\"></span>Gli <span class=\"_ _24\"></span>accant<span class=\"_ _3\"></span>onamenti<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sono <span class=\"_ _5\"></span>rilevati<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>quand<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>sono <span class=\"_ _5\"></span>realizzate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>tu<span class=\"_ _1\"></span>tte<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> seguenti<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>c<span class=\"_ _0\"></span>ondizio<span class=\"_ _0\"></span>ni: <span class=\"_ _16\"> </span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>) <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _27\"> </span>proba<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile <span class=\"_ _27\"> </span>l<span class=\"_ _1\"></span>\u2019es<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>stenz<span class=\"_ _3\"></span>a <span class=\"_ _16\"> </span>di <span class=\"_ _27\"> </span>un<span class=\"_ _1\"></span>\u2019obbligazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>legale<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>o <span class=\"_ _27\"> </span>i<span class=\"_ _1\"></span>mpl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cita, deriva<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _5\"></span>event<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>passat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>; <span class=\"_ _5\"></span>(ii) <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _5\"></span>probab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>l\u2019ademp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>sia<span class=\"_ _0\"></span> oneroso; <span class=\"_ _2d\"> </span>(iii) <span class=\"_ _2d\"> </span>l\u2019amm<span class=\"_ _0\"></span>ontare <span class=\"_ _2d\"> </span>dell\u2019o<span class=\"_ _0\"></span>bbligaz<span class=\"_ _0\"></span>ione <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _2f\"> </span>essere <span class=\"_ _2d\"> </span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mat<span class=\"_ _0\"></span>o <span class=\"_ _2f\"> </span>atte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente.<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>Gli accanto<span class=\"_ _0\"></span>namenti<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>iscritti<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _1\"></span>rapprese<span class=\"fff\">ntati<span class=\"_ _0\"></span>vo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>migliore <span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019amm<span class=\"_ _0\"></span>ontare </span>che <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019imp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esa <span class=\"_ _6\"></span>ra<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>iona<span class=\"_ _0\"></span>lmente <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>be <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>estinguere <span class=\"_ _6\"></span>l\u2019obbl<span class=\"_ _0\"></span>igazio<span class=\"_ _0\"></span>ne, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>trasfer<span class=\"_ _0\"></span>irla <span class=\"_ _6\"></span>a terzi <span class=\"_ _3\"></span>alla <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>hiusura <span class=\"_ _1d\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>preve<span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>stenere<span class=\"_ _3\"></span> pe<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>uare<span class=\"_ _0\"></span> programm<span class=\"_ _3\"></span>i <span class=\"_ _27\"> </span>di <span class=\"_ _28\"> </span>ristr<span class=\"_ _0\"></span>uttur<span class=\"fff\">azione<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"> </span>iscritt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>nell\u2019es<span class=\"_ _0\"></span>ercizio <span class=\"_ _4\"> </span>in <span class=\"_ _27\"> </span>cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>definit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>forma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>il </span>programm<span class=\"_ _3\"></span>a, <span class=\"_ _6\"></span>solame<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>sorta <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>sogget<span class=\"_ _0\"></span>ti <span class=\"_ _6\"></span>interessat<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a v<span class=\"_ _1\"></span>alid<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aspettat<span class=\"_ _0\"></span>iva <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>la ristruttura<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>avr\u00e0 <span class=\"_ _5\"></span>luogo.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>Le <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>iscritte <span class=\"_ _6\"></span>nei <span class=\"_ _6\"></span>fondi <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>oneri <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>iodic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> aggiornate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>riflette<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _5\"></span>delle <span class=\"_ _24\"></span>stime <span class=\"_ _6\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>dei <span class=\"_ _24\"></span>tempi <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>realizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _24\"></span>del<span class=\"_ _3\"></span> tasso d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> attu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>zione. Le <span class=\"_ _3\"></span>revisioni di<span class=\"_ _0\"></span> stima<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fon<span class=\"_ _0\"></span>di son<span class=\"_ _0\"></span>o imput<span class=\"_ _3\"></span>ate nella me<span class=\"_ _3\"></span>desima <span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>di conto ec<span class=\"_ _3\"></span>ono<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o ove \u00e8<span class=\"_ _0\"></span> stat<span class=\"_ _0\"></span>o contab<span class=\"_ _0\"></span>ilizzato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l\u2019acc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>onament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. <span class=\"ff3\"> </span>Nelle <span class=\"_ _4\"> </span>note <span class=\"_ _28\"> </span>al <span class=\"_ _4\"> </span>bilanc<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>illustr<span class=\"_ _0\"></span>ate <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>inform<span class=\"_ _3\"></span>azioni <span class=\"_ _4\"> </span>sull<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>potenzia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i rapprese<span class=\"_ _0\"></span>ntate <span class=\"_ _1\"></span>da: <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>possibil<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>ma n<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>probab<span class=\"_ _0\"></span>ili, <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enti p<span class=\"_ _1\"></span>assat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>la cui <span class=\"_ _4\"> </span>esistenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sar\u00e0<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>conferm<span class=\"_ _0\"></span>ata <span class=\"_ _4\"> </span>solo<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>verificarsi<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _4\"> </span>uno <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>pi\u00f9 <span class=\"_ _4\"> </span>event<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _4\"> </span>incert<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>non totalmente<span class=\"_ _0\"></span> sotto i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> cont<span class=\"_ _0\"></span>rollo de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019impres<span class=\"_ _3\"></span>a; <span class=\"_ _1\"></span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>i) obb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>igazio<span class=\"_ _0\"></span>ni attua<span class=\"_ _0\"></span>li derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da e<span class=\"_ _0\"></span>venti pass<span class=\"_ _3\"></span>ati<span class=\"_ _1\"></span> i<span class=\"_ _0\"></span>l cui <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>mmo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>non <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>dibilmente <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _6\"></span>adem<span class=\"_ _3\"></span>pimento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>probabile<span class=\"_ _3\"></span> che non s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>neros<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. Ricavi d<span class=\"_ _3\"></span>elle vendite e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>restazion<span class=\"_ _3\"></span>i I rica<span class=\"_ _0\"></span>vi sono v<span class=\"_ _0\"></span>alutati te<span class=\"_ _3\"></span>nendo c<span class=\"_ _0\"></span>onto del c<span class=\"_ _3\"></span>orri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>ivo spec<span class=\"_ _0\"></span>ificat<span class=\"_ _0\"></span>o ne<span class=\"_ _0\"></span>l contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> il c<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iente. Il Grup<span class=\"_ _0\"></span>po rileva<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i rica<span class=\"_ _0\"></span>vi qua<span class=\"_ _0\"></span>ndo trasfer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sce <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ontrollo dei ben<span class=\"_ _3\"></span>i o dei se<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>vizi. Il Grup<span class=\"_ _0\"></span>po h<span class=\"_ _3\"></span>a identific<span class=\"_ _0\"></span>ato le<span class=\"_ _3\"></span> seguenti<span class=\"_ _0\"></span> <span class=\"ff4\">performance<span class=\"_ _3\"></span> obligat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"ff3\"> ne<span class=\"_ _3\"></span>i contratti<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>n i <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ropri c<span class=\"_ _3\"></span>lienti:  </span></span>(a) Servizi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di st<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>e, i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>gegner<span class=\"_ _3\"></span>ia <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>s e (<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>) Ser<span class=\"_ _0\"></span>vizi di a<span class=\"_ _0\"></span>rchitettu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a e des<span class=\"_ _3\"></span>ign<span class=\"_ _1\"></span> Nel caso dei ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>zi di st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le e dei se<span class=\"_ _0\"></span>rvizi di desig<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>, i pro<span class=\"_ _0\"></span>dotti/se<span class=\"_ _0\"></span>rviz<span class=\"_ _1\"></span>i veng<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no rea<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati seco<span class=\"_ _3\"></span>ndo le spec<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3\"></span>del cliente <span class=\"_ _3\"></span>e, s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>questi dec<span class=\"_ _3\"></span>ide <span class=\"_ _0\"></span>di <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nter<span class=\"_ _0\"></span>rompere <span class=\"_ _3\"></span>il c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il Gr<span class=\"_ _0\"></span>uppo h<span class=\"_ _3\"></span>a diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a richiedere<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>rimborso<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dei <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _24\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>fino <span class=\"_ _5\"></span>a <span class=\"_ _24\"></span>quel <span class=\"_ _24\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>increment<span class=\"_ _3\"></span>ati <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _23\"></span>m<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne ragione<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>e.<span class=\"_ _3\"></span> Le <span class=\"_ _3\"></span>fattu<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>emesse<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>secondo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>ondizioni <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntr<span class=\"_ _3\"></span>attuali <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>nor<span class=\"_ _1\"></span>ma<span class=\"_ _3\"></span> es<span class=\"_ _3\"></span>igibili <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>30 <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>orni. Gli impo<span class=\"_ _0\"></span>rti no<span class=\"_ _0\"></span>n fattu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>levati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 d<span class=\"_ _3\"></span>erivanti da<span class=\"_ _0\"></span> contratto. I <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>ica<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>relativi <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _23\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>ile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ati <span class=\"_ _23\"> </span>nel <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rso <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>tempo <span class=\"_ _23\"> </span>(\u201cove<span class=\"_ _0\"></span>r <span class=\"_ _25\"> </span>time\u201d<span class=\"_ _3\"></span>), <span class=\"_ _25\"> </span>o<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>prima <span class=\"_ _23\"> </span>che <span class=\"_ _23\"></span>i beni/ser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>izi <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>an<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>resi <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ponibili <span class=\"_ _1d\"></span>al <span class=\"_ _3\"></span>cliente.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>I <span class=\"_ _1d\"></span>progress<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>rea<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>alutati<span class=\"_ _3\"></span> se<span class=\"_ _3\"></span>cond<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o del cost-<span class=\"ls12\">to<span class=\"_ _1\"></span></span>-cost.<span class=\"_ _3\"></span> (c) Roya<span class=\"_ _0\"></span>lties Le <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>oyalt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> sono <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>alla co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cess<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>di lice<span class=\"_ _3\"></span>nza d'<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _3\"></span>del ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>chi<span class=\"_ _3\"></span>o Pininfarin<span class=\"_ _3\"></span>a s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>prodott<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>ign <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>zati <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span> G<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _0\"></span>po. <span class=\"_ _3\"></span>Se<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cliente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>abbia <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ol<span class=\"_ _0\"></span>lo del <span class=\"_\"> </span>m<span class=\"_ _0\"></span>arc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io, <span class=\"_ _2\"> </span>eg<span class=\"_ _3\"></span>li <span class=\"_\"> </span>be<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>efic<span class=\"_ _0\"></span>ia <span class=\"_\"> </span>ec<span class=\"_ _3\"></span>onomic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> <span class=\"_\"> </span>dall'a<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>pos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>b<span class=\"_ _0\"></span>rand <span class=\"_\"> </span>\"<span class=\"_ _3\"></span>Pininfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na\".<span class=\"_ _3\"></span> <span class=\"_\"> </span>Il benef<span class=\"_ _0\"></span>icio <span class=\"_ _22\"> </span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mico<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>so <span class=\"_ _25\"> </span>ha <span class=\"_ _22\"> </span>condott<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span>l <span class=\"_ _22\"> </span>Gruppo <span class=\"_ _25\"> </span>a <span class=\"_ _22\"> </span>ritenere <span class=\"_ _25\"> </span>che <span class=\"_ _22\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>tratti <span class=\"_ _22\"> </span>di <span class=\"_ _25\"> </span>\u201cdiritto d\u2019access<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>non <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u201cdiritt<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ilizzo\u201d <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>march<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _1d\"></span>i <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>vi <span class=\"_ _3\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>vati <span class=\"_ _3\"></span>\"ove<span class=\"_ _0\"></span>r time\".<span class=\"ff4\"> </span> (d) Can<span class=\"_ _0\"></span>oni di l<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>cazi<span class=\"_ _0\"></span>one att<span class=\"_ _0\"></span>ivi<span class=\"ff3\"> </span>Nell'amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>dei se<span class=\"_ _3\"></span>rvizi di<span class=\"_ _0\"></span> loca<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ione<span class=\"_ _0\"></span> atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>il cliente<span class=\"_ _0\"></span> si<span class=\"_ _3\"></span>mu<span class=\"_ _1\"></span>ltane<span class=\"_ _3\"></span>amente r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e e<span class=\"_ _3\"></span> u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ilizza i <span class=\"_ _3\"></span>ben<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci deriva<span class=\"_ _0\"></span>nti dalle prestazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i man m<span class=\"_ _0\"></span>ano che<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il Gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>effet<span class=\"_ _0\"></span>tua.<span class=\"_ _0\"></span> Pertant<span class=\"_ _0\"></span>o i r<span class=\"_ _1\"></span>elati<span class=\"_ _3\"></span>vi <span class=\"_ _1\"></span>rica<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i sono<span class=\"_ _0\"></span> rilevat<span class=\"_ _0\"></span>i \"over time\".<span class=\"_ _3\"></span>  (e) Altre <span class=\"_ _3\"></span>mi<span class=\"_ _1\"></span>no<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i Per quant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>iguarda<span class=\"_ _0\"></span> le altre <span class=\"ff4\">perf<span class=\"_ _0\"></span>ormance<span class=\"_ _3\"></span> obli<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tions<span class=\"ff3\"> mi<span class=\"_ _0\"></span>nori, il Gr<span class=\"_ _0\"></span>uppo val<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ta cas<span class=\"_ _3\"></span>o per cas<span class=\"_ _3\"></span>o </span></span>se <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>deg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>rilevazi<span class=\"_ _0\"></span>one de<span class=\"_ _3\"></span>i ric<span class=\"_ _0\"></span>avi<span class=\"_ _1\"></span> <span class=\"fff\">\u201co<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r tim<span class=\"_ _3\"></span>e\u201d o in <span class=\"_ _3\"></span>un det<span class=\"_ _0\"></span>erm<span class=\"_ _0\"></span>inat<span class=\"_ _0\"></span>o mome<span class=\"_ _3\"></span>nto (\u201cat <span class=\"_ _3\"></span>a </span>point <span class=\"_ _0\"></span>in time\u201d).<span class=\"_ _0\"></span><span class=\"ff3\"> </span>Costi increme<span class=\"_ _3\"></span>ntali per <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>otteniment<span class=\"_ _3\"></span>o del contr<span class=\"_ _0\"></span>atto Il G<span class=\"_ _0\"></span>ruppo c<span class=\"_ _3\"></span>ontabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zza c<span class=\"_ _3\"></span>ome att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>osti i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>creme<span class=\"_ _3\"></span>ntali pe<span class=\"_ _3\"></span>r l'otten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>o c<span class=\"_ _3\"></span>on il cliente,<span class=\"_ _0\"></span> se pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di recu<span class=\"_ _3\"></span>perarli. I <span class=\"_ _22\"> </span>costi <span class=\"_ _22\"> </span>in<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>rement<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>per <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>'<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>contrat<span class=\"_ _3\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>sono <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>costi <span class=\"_ _22\"> </span>che <span class=\"_ _25\"> </span>l'entit\u00e0 <span class=\"_ _22\"> </span>sostiene<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>pe<span class=\"_ _3\"></span>r ottenere<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _5\"></span>contratt<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>liente <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>che <span class=\"_ _5\"></span>non <span class=\"_ _6\"></span>avrebbe <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>ostenut<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>se <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>avesse <span class=\"_ _6\"></span>ottenuto<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>il contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> (pe<span class=\"_ _0\"></span>r esemp<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>, u<span class=\"_ _0\"></span>na c<span class=\"_ _0\"></span>ommiss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one di<span class=\"_ _0\"></span> vendit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>). Come <span class=\"_ _3\"></span>espe<span class=\"_ _3\"></span>diente <span class=\"_ _3\"></span>pratico<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1d\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>ile<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>cr<span class=\"_ _1\"></span>eme<span class=\"_ _0\"></span>ntali <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> come <span class=\"_ _1\"></span>spesa <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _6\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>soste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uti, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ammortame<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>dell'atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 che l'ent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 a<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>rebbe<span class=\"_ _3\"></span> altrimenti <span class=\"_ _0\"></span>rilevato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> supe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n a<span class=\"_ _0\"></span>nno. L'attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ata <span class=\"_ _24\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _1\"></span><span class=\"fff\">osti <span class=\"_ _24\"></span>increment<span class=\"_ _3\"></span>ali <span class=\"_ _23\"> </span>per <span class=\"_ _24\"></span>l\u2019otte<span class=\"_ _0\"></span>nimento<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _23\"> </span>ammorti<span class=\"_ _3\"></span>zzata </span>sistematic<span class=\"_ _3\"></span>amente <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>modo <span class=\"_ _6\"></span>corris<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>onde<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>trasferime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>cliente <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>beni <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>ser<span class=\"_ _0\"></span>vizi <span class=\"_ _6\"></span>ai quali l'<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _0\"></span>it\u00e0 si r<span class=\"_ _0\"></span>iferisce. Attivit\u00e0 e <span class=\"_ _3\"></span>passivit\u00e0 der<span class=\"_ _3\"></span>ivanti da c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o Il <span class=\"_ _16\"> </span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>present<span class=\"_ _3\"></span>a <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>contr<span class=\"_ _3\"></span>atto <span class=\"_ _16\"> </span>nel <span class=\"_ _16\"> </span>pros<span class=\"_ _3\"></span>petto <span class=\"_ _16\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _16\"> </span>situaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _27\"> </span>patrimo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>iale<span class=\"_ _1\"></span>-finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria<span class=\"_ _3\"></span> conso<span class=\"_ _0\"></span>lidata <span class=\"_ _22\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _22\"> </span>derivante<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>da <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _25\"> </span>o <span class=\"_ _22\"> </span>passivit\u00e0 <span class=\"_ _25\"> </span>derivante <span class=\"_ _25\"> </span>da <span class=\"_ _22\"> </span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _22\"> </span>in funzione <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ort<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>prestazi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>volta <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>pagament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cliente.<span class=\"_ _3\"></span> I<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>pres<span class=\"_ _1\"></span>enta<span class=\"_ _0\"></span> separatame<span class=\"_ _3\"></span>nte come<span class=\"_ _0\"></span> cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to i d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>incond<span class=\"_ _0\"></span>izionati<span class=\"_ _0\"></span> al corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetti<span class=\"_ _0\"></span>vo.<span class=\"_ _1\"></span> Se <span class=\"_ _27\"> </span>il <span class=\"_ _27\"> </span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>adem<span class=\"_ _3\"></span>pie <span class=\"_ _27\"> </span>l'obbliga<span class=\"_ _0\"></span>zione <span class=\"_ _27\"> </span>trasfe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ndo <span class=\"_ _27\"> </span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _28\"> </span>o <span class=\"_ _16\"> </span>ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>i <span class=\"_ _27\"> </span>al <span class=\"_ _27\"> </span>cliente <span class=\"_ _28\"> </span>prima <span class=\"_ _27\"> </span>che quest'ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span> paghi<span class=\"_ _0\"></span> il corr<span class=\"_ _0\"></span>ispettivo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>o pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma che<span class=\"_ _3\"></span> il pagament<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a do<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>uto, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>presenta <span class=\"_ _3\"></span>il co<span class=\"ls0\">ntratt<span class=\"_ _0\"></span>o come<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ivante<span class=\"_ _3\"></span> da contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span>, ad es<span class=\"_ _0\"></span>clus<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>deg<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>esent<span class=\"_ _3\"></span>ati come<span class=\"_ _3\"></span> </span>crediti. <span class=\"_ _1\"></span>L'att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>deriv<span class=\"_ _0\"></span>ante <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>contratto<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>diritto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo di <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ttene<span class=\"_ _3\"></span>re <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>corrispett<span class=\"_ _3\"></span>ivo <span class=\"_ _1\"></span>per beni o<span class=\"_ _0\"></span> servizi d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> essa<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>trasf<span class=\"_ _0\"></span>eriti a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> cl<span class=\"_ _0\"></span>iente. Il<span class=\"_ _0\"></span> Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> ver<span class=\"_ _0\"></span>ifica se l'attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>rivante<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da c<span class=\"_ _3\"></span>ontra<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o ha subit<span class=\"_ _0\"></span>o una<span class=\"_ _0\"></span> riduzi<span class=\"_ _0\"></span>one di v<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n conf<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l'I<span class=\"_ _0\"></span>FRS 9. Se il <span class=\"_ _1\"></span>cl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>paga il <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>rispett<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> o <span class=\"_ _1\"></span>se il Gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ha diritt<span class=\"_ _0\"></span>o ad un i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>porto del corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetti<span class=\"_ _0\"></span>vo che \u00e8 <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>ondiz<span class=\"_ _0\"></span>ionato <span class=\"_ _6\"></span>(ossia <span class=\"_ _1\"></span>un <span class=\"_ _5\"></span>credit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _6\"></span>prima <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>trasferire <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>cli<span class=\"_ _1\"></span>ente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>bene <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>servizio<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o present<span class=\"_ _0\"></span>a il co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>atto c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ivante<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o nel m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o in cui<span class=\"_ _0\"></span> \u00e8 effett<span class=\"_ _3\"></span>uato il<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>(se <span class=\"_ _5\"></span>precede<span class=\"_ _0\"></span>nte) <span class=\"_ _6\"></span>nel <span class=\"_ _24\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _6\"></span>in <span class=\"_ _5\"></span>cui <span class=\"_ _24\"></span>il <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _5\"></span>dov<span class=\"_ _0\"></span>uto. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 deriva<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>da contratt<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _3\"></span>obbli<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne del <span class=\"_ _6\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>trasfer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te beni o <span class=\"_ _1\"></span>servizi per <span class=\"_ _1\"></span>i quali <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>ha <span class=\"_ _1\"></span>ricevuto <span class=\"_ _1\"></span>dal <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>liente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>rispe<span class=\"_ _3\"></span>ttivo <span class=\"_ _6\"></span>(o <span class=\"_ _6\"></span>per <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>quali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>dovuto <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>'im<span class=\"_ _0\"></span>porto <span class=\"_ _6\"></span>del<span class=\"_ _3\"></span> corrispett<span class=\"_ _3\"></span>ivo). Imposte c<span class=\"_ _3\"></span>orrenti Le i<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>oste corrent<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>contabilizzate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da ciascuna i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>esa<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Gruppo<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n base <span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a stima<span class=\"_ _0\"></span> del <span class=\"_\"> </span>proprio <span class=\"_\"> </span>reddit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>imponi<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile, <span class=\"_\"> </span>in <span class=\"_\"> </span>conf<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rmit\u00e0 <span class=\"_\"> </span>all<span class=\"_ _0\"></span>e <span class=\"_\"> </span>aliquote <span class=\"_\"> </span>e <span class=\"_\"> </span>alle <span class=\"_\"> </span>disposizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_\"> </span>vigent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_\"> </span>o sostanzi<span class=\"_ _0\"></span>almente <span class=\"_ _5\"></span>approvate<span class=\"_ _0\"></span>, <span class=\"_ _23\"> </span>alla <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>chius<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _24\"></span>periodo <span class=\"_ _24\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>ciascun <span class=\"_ _24\"></span>Paese, <span class=\"_ _23\"> </span>te<span class=\"_ _3\"></span>nendo conto degli accord<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>consolidato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>fiscale nazion<span class=\"_ _0\"></span>ale, delle <span class=\"_ _1\"></span>esenzi<span class=\"_ _0\"></span>oni a<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ica<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ili e d<span class=\"_ _1\"></span>ei credit<span class=\"_ _0\"></span>i d\u2019imp<span class=\"_ _0\"></span>osta eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente s<span class=\"_ _3\"></span>pettanti.<span class=\"ff3\"> </span>Distribuzion<span class=\"_ _3\"></span>e dei dividen<span class=\"_ _3\"></span>di Il Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>iscrive u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per i d<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>iden<span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>orris<span class=\"_ _0\"></span>pondere <span class=\"_ _3\"></span>ai soci <span class=\"_ _3\"></span>nel m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n c<span class=\"_ _3\"></span>ui la <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oro distribu<span class=\"_ _0\"></span>zione \u00e8 st<span class=\"_ _3\"></span>ata appro<span class=\"_ _0\"></span>vata d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ll\u2019As<span class=\"_ _0\"></span>semble<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>gli azioni<span class=\"_ _1\"></span><span class=\"ff3\">st<span class=\"_ _0\"></span>i. </span>Utile o per<span class=\"_ _0\"></span>dita<span class=\"_ _0\"></span> per azione<span class=\"_ _0\"></span> L\u2019utile<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>o <span class=\"_ _23\"> </span>la <span class=\"_ _24\"></span>perdita<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _23\"> </span>azione <span class=\"_ _24\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ca<span class=\"_ _0\"></span>lcola<span class=\"_ _0\"></span>ti <span class=\"_ _24\"></span>dividendo<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>isu<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tat<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>periodo<span class=\"_ _3\"></span> attribuib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le agli<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>azionist<span class=\"_ _0\"></span>i possessori<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni ordin<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>capogr<span class=\"_ _0\"></span>uppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Pininfarina<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>S.p.A. per il nume<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>o med<span class=\"_ _3\"></span>io ponde<span class=\"_ _0\"></span>rato d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> az<span class=\"fff\">ioni o<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> in circo<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e nel<span class=\"_ _3\"></span> periodo.<span class=\"_ _0\"></span> L\u2019uti<span class=\"_ _0\"></span>le o la <span class=\"_ _0\"></span>perdit<span class=\"_ _0\"></span>a </span>diluita per azione <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ottiene r<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fic<span class=\"_ _0\"></span>ando la <span class=\"_ _1\"></span>med<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a ponde<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a delle azioni in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ircolazione con tutte le<span class=\"_ _0\"></span> azioni<span class=\"_ _0\"></span> ordina<span class=\"_ _0\"></span>rie poten<span class=\"_ _3\"></span>ziali, avent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> un eff<span class=\"_ _0\"></span>etto<span class=\"_ _0\"></span> \u201cdiluitiv<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d.<span class=\"ff3\"> </span>4 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> INFOR<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>ATIV<span class=\"_ _0\"></span>A DI SE<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>TOR<span class=\"_ _3\"></span>E </span>Criteri pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> l\u2019<span class=\"_ _0\"></span>identifica<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne dei<span class=\"_ _0\"></span> settori<span class=\"ff3\"> </span>L\u2019ind<span class=\"_ _0\"></span>ividuazione <span class=\"_ _3\"></span>dei settori<span class=\"_ _0\"></span> operati<span class=\"_ _0\"></span>vi \u00e8 oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span> sulla base <span class=\"ff3\">degli eleme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i che il p<span class=\"_ _0\"></span>i\u00f9 alto <span class=\"_ _0\"></span>livell<span class=\"_ _0\"></span>o </span>decis<span class=\"_ _0\"></span>ionale <span class=\"_ _23\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _23\"> </span>u<span class=\"_ _1\"></span>til<span class=\"_ _0\"></span>izza <span class=\"_ _23\"> </span>per <span class=\"_ _23\"> </span>prende<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _23\"></span>le <span class=\"_ _24\"></span>proprie <span class=\"_ _23\"> </span>decis<span class=\"_ _0\"></span>ioni <span class=\"_ _23\"> </span>in <span class=\"_ _25\"> </span>me<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ito<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>all\u2019alloca<span class=\"_ _3\"></span>zion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> delle ris<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse e<span class=\"_ _0\"></span> alla <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i risultati. Su <span class=\"_ _3\"></span>tali <span class=\"_ _1d\"></span>basi, <span class=\"_ _3\"></span>Il <span class=\"_ _1d\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>du<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>etto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>o<span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rativi, <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>Settore <span class=\"_ _3\"></span>St<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>Sett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>Inge<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>neria. Settore<span class=\"_ _0\"></span> Stile Il <span class=\"_ _1\"></span>settore a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>lie, <span class=\"_ _1\"></span>oltre <span class=\"_ _1\"></span>alle attivit\u00e0 di <span class=\"_ _1\"></span>stile auto <span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>on auto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tte l<span class=\"_ _1\"></span>e sue <span class=\"_ _1\"></span>accez<span class=\"_ _3\"></span>ioni,<span class=\"_ _1\"></span> i <span class=\"_ _1\"></span>serviz<span class=\"_ _0\"></span>i di <span class=\"_ _16\"> </span>ar<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>itett<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>i <span class=\"_ _26\"> </span>proventi <span class=\"_ _16\"> </span>deri<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>dalla <span class=\"_ _16\"> </span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>nza <span class=\"_ _26\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _26\"> </span>marchi<span class=\"_ _3\"></span>o <span class=\"_ _26\"> </span>Pininfar<span class=\"_ _0\"></span>ina,<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>i <span class=\"_ _26\"> </span>ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>di aerodin<span class=\"_ _0\"></span>amica<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>aeroacust<span class=\"_ _0\"></span>ica, <span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>assoc<span class=\"_ _0\"></span>iati <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>gestione<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _1\"></span>immob<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>liare<span class=\"_ _3\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina S.p.A.<span class=\"_ _3\"></span> Le CGU/att<span class=\"_ _3\"></span>ivit\u00e0 incl<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>se ne<span class=\"_ _0\"></span>l sett<span class=\"_ _0\"></span>ore Stile s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cAltre <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>c<span class=\"_ _3\"></span>onnesse <span class=\"_ _22\"> </span>allo <span class=\"_ _22\"> </span>Stile\u201d. <span class=\"_ _22\"> </span>Si <span class=\"_\"> </span>t<span class=\"_ _0\"></span>ratta<span class=\"_ _3\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_\"> </span>t<span class=\"_ _3\"></span>utte <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>altre <span class=\"_ _22\"> </span>attivit\u00e0 <span class=\"_ _2\"> </span>re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>ive <span class=\"_ _22\"> </span>allo <span class=\"_\"> </span><span class=\"ff3\">Stile, </span></span>effet<span class=\"_ _0\"></span>tuate <span class=\"_ _26\"> </span>att<span class=\"_ _0\"></span>ualmente <span class=\"_ _16\"> </span>dalla <span class=\"_ _26\"> </span>Pin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na <span class=\"_ _26\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>A <span class=\"_ _26\"> </span>tale <span class=\"_ _26\"> </span>C<span class=\"_ _3\"></span>GU <span class=\"_ _26\"> </span>era <span class=\"_ _26\"> </span>attri<span class=\"_ _0\"></span>buito <span class=\"_ _26\"> </span>anc<span class=\"_ _3\"></span>he l\u2019avviame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">attivit\u00e0 c<span class=\"_ _0\"></span>onnesse <span class=\"_ _3\"></span>alla societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>ina Shang<span class=\"_ _3\"></span>hai <span class=\"_ _1\"></span>C<span class=\"_ _3\"></span>o Ltd (CGU<span class=\"_ _0\"></span>);<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">attivit\u00e0 c<span class=\"_ _0\"></span>onnesse <span class=\"_ _3\"></span>alla societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>ina of Ame<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ica C<span class=\"_ _3\"></span>orp. (CGU<span class=\"_ _0\"></span>)<span class=\"_ _1\"></span>;<span class=\"ff4\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">attivit\u00e0 r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fer<span class=\"_ _0\"></span>ibili alla \u201cG<span class=\"_ _3\"></span>alleria del<span class=\"_ _3\"></span> vento\u201d;<span class=\"ff4\"> </span></span></span>\u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">immobile<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _23\"> </span>relati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>sito <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>B<span class=\"_ _0\"></span>airo <span class=\"_ _23\"> </span>Cana<span class=\"_ _0\"></span>vese, <span class=\"_ _23\"> </span>attualme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>in <span class=\"_ _25\"> </span>attesa<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>essere<span class=\"_ _3\"></span> </span>riutilizzato<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>sco<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>produttiv<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>dopo <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>conclusi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>2019 <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>contratt<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>di affitto di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ramo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di az<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>enda<span class=\"_ _3\"></span>;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">immobile<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>al sit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di Sa<span class=\"_ _3\"></span>n Gio<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>gio, <span class=\"_ _3\"></span>attualmente<span class=\"_ _3\"></span> inut<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>izzat<span class=\"_ _3\"></span>o e <span class=\"_ _3\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l </span></span>mese<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>di <span class=\"_ _26\"> </span>luglio <span class=\"_ _2d\"> </span>2022 <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stat<span class=\"_ _3\"></span>a <span class=\"_ _2f\"> </span>esp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ess<span class=\"_ _0\"></span>a <span class=\"_ _2d\"> </span>man<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>stazione <span class=\"_ _2d\"> </span>di <span class=\"_ _26\"> </span>interess<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>valore sostanzi<span class=\"_ _0\"></span>almente <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>linea <span class=\"_ _23\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span>valore <span class=\"_ _5\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>cont<span class=\"_ _3\"></span>abil<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>cess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _24\"></span>che <span class=\"_ _23\"> </span>do<span class=\"_ _0\"></span>vr<span class=\"_ _1\"></span>ebbe perfezi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nars<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nel co<span class=\"_ _0\"></span>rso de<span class=\"_ _0\"></span>l 2023<span class=\"_ _0\"></span>;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">altri imm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bili m<span class=\"_ _3\"></span>inori.<span class=\"ff4\"> </span></span></span>Settore<span class=\"_ _0\"></span> Ingegne<span class=\"_ _3\"></span>ria<span class=\"ff4\"> </span>Il <span class=\"_ _25\"> </span>settore <span class=\"_ _25\"> </span>raggr<span class=\"_ _0\"></span>uppa <span class=\"_ _25\"> </span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _25\"> </span>autom<span class=\"_ _0\"></span>otive <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>ingegn<span class=\"_ _3\"></span>eria <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>corrisponde<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>alla <span class=\"_ _25\"> </span>CGU<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>Ingegne<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span> German<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a, c<span class=\"_ _0\"></span>ostitu<span class=\"_ _0\"></span>ita dalla<span class=\"_ _0\"></span> cont<span class=\"_ _0\"></span>rollata tedes<span class=\"_ _3\"></span>ca Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ina De<span class=\"_ _0\"></span>utsc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>la<span class=\"_ _0\"></span>nd GmbH. I <span class=\"ls0\">settori di busi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ess <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n cui <span class=\"_ _0\"></span>opera <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l Gr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _0\"></span>o non so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ndizi<span class=\"_ _0\"></span>onat<span class=\"_ _0\"></span>i da fen<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>men<span class=\"_ _0\"></span>i di stag<span class=\"_ _3\"></span>ionalit\u00e0.<span class=\"_ _1\"></span> </span>Il <span class=\"_ _27\"> </span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>va<span class=\"_ _0\"></span>lu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a <span class=\"_ _27\"> </span>l\u2019andament<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>propr<span class=\"_ _3\"></span>i <span class=\"_ _16\"> </span>se<span class=\"_ _0\"></span>ttori<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>operat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>l\u2019allocaz<span class=\"_ _0\"></span>ione <span class=\"_ _27\"> </span>de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse<span class=\"_ _0\"></span> finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span>ulla base<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> Rica<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> e del<span class=\"_ _3\"></span> Ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ltato<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>rativ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> L\u2019inform<span class=\"_ _0\"></span>ativa<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>settore<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>bre <span class=\"_ _6\"></span>2022<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>confrontata<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>con l<span class=\"_ _1\"></span>\u2019ese<span class=\"_ _3\"></span>rcizio p<span class=\"_ _1\"></span>recede<span class=\"_ _3\"></span>nte, r<span class=\"_ _1\"></span>isulta<span class=\"_ _3\"></span> la segue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te:<span class=\"_ _0\"></span> 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 Totale (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Stile Ingegneria<span class=\"_ _1\"></span> consolidato<span class=\"_ _1\"></span> Ricav<span class=\"_ _1\"></span>i delle vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span>  61.096<span class=\"_ _1\"></span>             1<span class=\"_ _1\"></span>4.951 <span class=\"_ _1\"></span>             7<span class=\"_ _1\"></span>6.047 (Ricavi<span class=\"_ _1\"></span> delle vendit<span class=\"_ _1\"></span>e e delle pr<span class=\"_ _1\"></span>estazioni<span class=\"_ _1\"></span> infras<span class=\"_ _1\"></span>ettoriali) <span class=\"_ _1\"></span> (3.789)<span class=\"_ _1\"></span>                  (<span class=\"_ _1\"></span>36)             (3.8<span class=\"_ _1\"></span>25) Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> verso <span class=\"_ _1\"></span>terzi<span class=\"_ _1\"></span>               5<span class=\"_ _1\"></span>7.30<span class=\"_ _1\"></span>7              14<span class=\"_ _1\"></span>.915<span class=\"_ _1\"></span>              72<span class=\"_ _1\"></span>.222<span class=\"_ _1\"></span> Altri ricav<span class=\"_ _1\"></span>i e prov<span class=\"_ _1\"></span>enti                    <span class=\"_ _1\"></span>366 <span class=\"_ _1\"></span>                  1<span class=\"_ _1\"></span>81                   5<span class=\"_ _1\"></span>47 Totale Ricav<span class=\"_ _1\"></span>i               5<span class=\"_ _1\"></span>7.67<span class=\"_ _1\"></span>3              15<span class=\"_ _1\"></span>.096<span class=\"_ _1\"></span>              72<span class=\"_ _1\"></span>.769<span class=\"_ _1\"></span> Ammortam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> (3.040)<span class=\"_ _1\"></span>                (7<span class=\"_ _1\"></span>89)             (3.8<span class=\"_ _1\"></span>29) Riduzio<span class=\"_ _1\"></span>ni (accanto<span class=\"_ _1\"></span>namenti) di<span class=\"_ _1\"></span> fondi p<span class=\"_ _1\"></span>er rischi e on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span> 61<span class=\"ls0\"> </span>                   <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span><span class=\"lsf\">61 <span class=\"_ _1\"></span></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e (151)                  (<span class=\"_ _1\"></span>40)                (1<span class=\"_ _1\"></span>91) altri crediti <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 materiali, -                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span> immateria<span class=\"_ _1\"></span>li e diritto d<span class=\"_ _1\"></span>'uso <span class=\"_ _1\"></span> Risultato opera<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span> (70<span class=\"_ _1\"></span>4)            (2<span class=\"_ _1\"></span>.484<span class=\"_ _1\"></span>)            (3<span class=\"_ _1\"></span>.188<span class=\"_ _1\"></span>) Prov<span class=\"_ _1\"></span>enti e oneri finan<span class=\"_ _1\"></span>ziari<span class=\"_ _1\"></span>              (1.5<span class=\"_ _1\"></span>12) Quote di <span class=\"_ _1\"></span>Utile/(Perdita)<span class=\"_ _1\"></span> delle pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>te va<span class=\"_ _1\"></span>lut<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>e con il                    <span class=\"_ _1\"></span><span class=\"lsf\">39 <span class=\"_ _1\"></span></span> metodo de<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _1\"></span> netto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> Imposte                 (3<span class=\"_ _1\"></span>40) Utile/(Perd<span class=\"_ _1\"></span>ita) dell'eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> (5.0<span class=\"_ _1\"></span>01) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Totale (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Stile Ingegneria<span class=\"_ _1\"></span> consolidato<span class=\"_ _1\"></span> Ricav<span class=\"_ _1\"></span>i delle vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span>                <span class=\"_ _1\"></span>54.254 <span class=\"_ _1\"></span>               <span class=\"_ _1\"></span>16.658 <span class=\"_ _1\"></span>               <span class=\"_ _1\"></span>70.912 <span class=\"_ _1\"></span> (Ricavi<span class=\"_ _1\"></span> delle vendit<span class=\"_ _1\"></span>e e delle pr<span class=\"_ _1\"></span>estazioni<span class=\"_ _1\"></span> infras<span class=\"_ _1\"></span>ettoriali) <span class=\"_ _1\"></span> (4.111)<span class=\"_ _1\"></span>                 (5<span class=\"_ _1\"></span>41)<span class=\"_ _1\"></span>              (<span class=\"_ _1\"></span>4.652)<span class=\"_ _1\"></span> Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> verso terzi<span class=\"_ _6\"></span>               5<span class=\"_ _1\"></span>0.14<span class=\"_ _1\"></span>3                1<span class=\"_ _1\"></span>6.11<span class=\"_ _1\"></span>7                6<span class=\"_ _1\"></span>6.26<span class=\"_ _1\"></span>0  Altri ricav<span class=\"_ _1\"></span>i e prov<span class=\"_ _1\"></span>enti                    <span class=\"_ _1\"></span>233 <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>348 <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>581 <span class=\"_ _1\"></span> Totale Ricav<span class=\"_ _1\"></span>i               5<span class=\"_ _1\"></span>0.37<span class=\"_ _1\"></span>6                1<span class=\"_ _1\"></span>6.46<span class=\"_ _1\"></span>5  66.8<span class=\"_ _1\"></span>41 Ammortam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> (2.243)<span class=\"_ _1\"></span>                 (8<span class=\"_ _1\"></span>57)<span class=\"_ _1\"></span> (3.100)<span class=\"_ _1\"></span> Riduzio<span class=\"_ _1\"></span>ni (accanto<span class=\"_ _1\"></span>namenti) di<span class=\"_ _1\"></span> fondi p<span class=\"_ _1\"></span>er rischi e on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span> 319<span class=\"ls0\"> </span>                2.<span class=\"_ _1\"></span>417 <span class=\"_ _1\"></span>                 2.<span class=\"_ _1\"></span>736 <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e (449)                   (<span class=\"_ _1\"></span>43)<span class=\"_ _1\"></span>                 (4<span class=\"_ _1\"></span>92)<span class=\"_ _1\"></span> altri crediti <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 materiali, 2.674                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                 2.<span class=\"_ _1\"></span>674 <span class=\"_ _1\"></span> immateria<span class=\"_ _1\"></span>li e diritto d<span class=\"_ _1\"></span>'uso <span class=\"_ _1\"></span> Risultato opera<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span>                 2.57<span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>                 1.4<span class=\"_ _1\"></span>94 <span class=\"_ _1\"></span>                 4.07<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span> Prov<span class=\"_ _1\"></span>enti e oneri finan<span class=\"_ _1\"></span>ziari<span class=\"_ _1\"></span>               (<span class=\"_ _1\"></span>1.459)<span class=\"_ _1\"></span> Quote di <span class=\"_ _1\"></span>Utile/(Perdita)<span class=\"_ _1\"></span> delle pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>te va<span class=\"_ _1\"></span>lut<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>e con il                    <span class=\"_ _1\"></span> 29 <span class=\"_ _1\"></span> metodo de<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _1\"></span> netto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  Imposte <span class=\"_ _1\"></span>                 (1<span class=\"_ _1\"></span>93)<span class=\"_ _1\"></span> Utile/(Perd<span class=\"_ _1\"></span>ita) dell'eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> 2.44<span class=\"_ _1\"></span>7 Le transaz<span class=\"_ _3\"></span>ioni infra-settor<span class=\"_ _0\"></span>iali so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o effe<span class=\"_ _3\"></span>ttua<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> alle norma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i con<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>izion<span class=\"_ _0\"></span>i di me<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.  Le <span class=\"_ _1d\"></span>tabelle <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttost<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iden<span class=\"_ _0\"></span>ziano <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>distribuzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>ricavi <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _1d\"></span>(esc<span class=\"_ _0\"></span>lu<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i gli strume<span class=\"_ _0\"></span>nti finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iar<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> le imposte<span class=\"_ _0\"></span> ant<span class=\"_ _0\"></span>icipate) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area ge<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gr<span class=\"_ _0\"></span>afica:  31 dicembr<span class=\"_ _1\"></span>e 2022<span class=\"_ _1\"></span>   31 dicembr<span class=\"_ _1\"></span>e 2021<span class=\"_ _1\"></span>   Ricavi dell<span class=\"_ _1\"></span>e Ricavi delle<span class=\"_ _1\"></span> vendite e  Attivit\u00e0 non<span class=\"_ _1\"></span> vendite e  Attivit\u00e0 non<span class=\"_ _1\"></span>  (in mi<span class=\"_ _1\"></span>gliai<span class=\"_ _1\"></span>a di Euro)  delle correnti <span class=\"_ _1\"></span> delle correnti <span class=\"_ _1\"></span> presta<span class=\"_ _1\"></span>zioni  presta<span class=\"_ _1\"></span>zioni Italia<span class=\"_ _1\"></span> 7.270 33.762<span class=\"_ _1\"></span> 7.820 40.564<span class=\"_ _1\"></span> UE<span class=\"_ _1\"></span><span class=\"ls0\"> </span>25.009<span class=\"_ _1\"></span> 1.953 24.106<span class=\"_ _1\"></span> 2.715 Extra UE<span class=\"_ _1\"></span> 39.943<span class=\"_ _1\"></span> 468<span class=\"ls0\"> </span>34.334<span class=\"_ _1\"></span> 564<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 72.2<span class=\"_ _1\"></span>22 36.1<span class=\"_ _1\"></span>83 66.2<span class=\"_ _1\"></span>60 43.8<span class=\"_ _1\"></span>43 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-4-3": {
   "value": "Il bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nsoli<span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> del <span class=\"_ _3\"></span>Gruppo \u00e8 p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esentat<span class=\"_ _3\"></span>o in Eur<span class=\"_ _0\"></span>o, valuta f<span class=\"_ _3\"></span>unzionale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e di<span class=\"_ _0\"></span> presenta<span class=\"_ _3\"></span>zione della <span class=\"_ _25\"> </span>Capog<span class=\"_ _0\"></span>ruppo, <span class=\"_ _23\"> </span>pr<span class=\"_ _1\"></span>esso<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>la <span class=\"_ _25\"> </span>quale <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ncentr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _22\"> </span>la <span class=\"_ _25\"> </span>maggi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>r <span class=\"_ _25\"> </span>parte <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>elle <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _22\"> </span>e <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>el fatturat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> cons<span class=\"_ _3\"></span>olidati, e <span class=\"_ _0\"></span>delle pr<span class=\"_ _0\"></span>incipal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>trollate. I valori s<span class=\"_ _0\"></span>ono pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>ati in m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>di e<span class=\"_ _0\"></span>uro ove n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>div<span class=\"_ _1\"></span>ers<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> specific<span class=\"_ _0\"></span>ato. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-5-2": {
   "value": "Il <span class=\"_ _23\"> </span>presente<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>bilanci<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>conso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idato <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _23\"> </span>stato <span class=\"_ _23\"> </span>ap<span class=\"_ _0\"></span>provat<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>dal <span class=\"_ _23\"> </span>Consigl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _23\"></span>di <span class=\"_ _23\"> </span>Amministrazio<span class=\"_ _0\"></span>ne <span class=\"_ _23\"> </span>della<span class=\"_ _3\"></span> Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>S.p.A. <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>23 <span class=\"_ _1\"></span>marzo <span class=\"_ _1\"></span>2023. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>pubbl<span class=\"_ _0\"></span>icazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>stata au<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rizzat<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>secondo i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>term<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni<span class=\"_ _3\"></span> di legge.<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-11-1": {
   "value": "2 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> PRINC<span class=\"_ _0\"></span>IPI CONT<span class=\"_ _3\"></span>ABILI </span>2.1<span class=\"ff5\"> <span class=\"_ _5\"></span></span>Bas<span class=\"_ _1\"></span>e di<span class=\"_ _3\"></span> p<span class=\"_ _1\"></span>re<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span>tazione<span class=\"_ _3\"></span> Il <span class=\"_ _25\"> </span>b<span class=\"_ _1\"></span>ilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _22\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>solidat<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>31 <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>icem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _25\"> </span>redatto <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>onformit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ai <span class=\"_\"> </span>Pr<span class=\"_ _0\"></span>incipi <span class=\"_ _22\"> </span>C<span class=\"_ _3\"></span>ontabili Internaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>onal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>(\u201cI<span class=\"_ _0\"></span>FRS\u201d) <span class=\"_ _28\"> </span>emess<span class=\"_ _0\"></span>i <span class=\"_ _27\"> </span>dall\u2019Internati<span class=\"_ _3\"></span>onal <span class=\"_ _28\"> </span>Accounting <span class=\"_ _4\"> </span>Standards <span class=\"_ _28\"> </span>Board <span class=\"_ _27\"> </span><span class=\"fff\">(\u201cIASB\u201d<span class=\"_ _0\"></span>) <span class=\"_ _28\"> </span>e </span>omologat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>all\u2019U<span class=\"_ _0\"></span>nione <span class=\"_ _1\"></span>Europea,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>non<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1\"></span>ai <span class=\"_ _5\"></span>prov<span class=\"_ _0\"></span>vediment<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>em<span class=\"_ _3\"></span>anati <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>attuaz<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>dell\u2019art.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>9 del D.<span class=\"_ _0\"></span>Lgs n. 38/<span class=\"_ _3\"></span>2005.  Per <span class=\"_ _2d\"> </span>IFR<span class=\"_ _0\"></span>S <span class=\"_ _2d\"> </span>s\u2019i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tendo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _26\"> </span>gli <span class=\"_ _2d\"> </span><span class=\"ff4\">Inter<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nal <span class=\"_ _26\"> </span>Financ<span class=\"_ _0\"></span>ial <span class=\"_ _26\"> </span>R<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orti<span class=\"_ _0\"></span>ng <span class=\"_ _26\"> </span>Standar<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>s<span class=\"ff3\">, <span class=\"_ _2d\"> </span>gli <span class=\"_ _26\"> </span></span>Internati<span class=\"_ _0\"></span>onal<span class=\"_ _0\"></span> </span>Account<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _5\"></span>Standards <span class=\"_ _24\"></span>(\u201cI<span class=\"_ _0\"></span>AS\u201d), <span class=\"_ _24\"></span>t<span class=\"_ _0\"></span>utte <span class=\"_ _24\"></span>le <span class=\"_ _24\"></span>inter<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ret<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>dell<span class=\"_ _1\"></span><span class=\"ff12\">\u2019I<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tern<span class=\"_ _0\"></span>ationa<span class=\"_ _0\"></span>l <span class=\"_ _23\"> </span>F<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cia<span class=\"_ _0\"></span>l <span class=\"_ _24\"></span>Reporting<span class=\"_ _3\"></span> </span>Interpret<span class=\"_ _0\"></span>ations C<span class=\"_ _3\"></span>ommittee<span class=\"ff3\"> <span class=\"fff\">(\u201cI<span class=\"_ _3\"></span>FRIC\u201d), precede<span class=\"_ _0\"></span>ntem<span class=\"_ _3\"></span>ente den<span class=\"_ _0\"></span>ominate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span><span class=\"ff4\">Standing <span class=\"_ _0\"></span>Interp<span class=\"_ _0\"></span>retation<span class=\"_ _3\"></span> </span></span></span>Committee <span class=\"_ _28\"> </span>(\u201cSIC\u201d<span class=\"_ _3\"></span>), <span class=\"_ _28\"> </span>o<span class=\"_ _1\"></span>mol<span class=\"_ _0\"></span><span class=\"ff3\">ogati <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>alla <span class=\"_ _28\"> </span>Comm<span class=\"_ _3\"></span>issione <span class=\"_ _28\"> </span>Europea<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>alla <span class=\"_ _28\"> </span>data <span class=\"_ _28\"> </span>del <span class=\"_ _27\"> </span>C<span class=\"_ _0\"></span>onsig<span class=\"_ _0\"></span>lio <span class=\"_ _28\"> </span>di </span>Amministr<span class=\"_ _3\"></span>azione <span class=\"_ _23\"> </span>che <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>ppr<span class=\"_ _0\"></span>ova<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _23\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>solid<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>ontenut<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>relati<span class=\"_ _3\"></span>vi <span class=\"_ _25\"> </span>Rego<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti dell\u2019Uni<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne E<span class=\"_ _0\"></span>uropea<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pu<span class=\"_ _0\"></span>bblicat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a tale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>data.<span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-12-2": {
   "value": "Il <span class=\"_ _25\"> </span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _23\"> </span>cons<span class=\"_ _0\"></span>olidat<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>re<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ispost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>seco<span class=\"_ _0\"></span>ndo <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>prin<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ipio<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>generale <span class=\"_ _23\"> </span>del <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _23\"> </span>storico<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n l\u2019eccezi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>voci <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>bilanc<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che <span class=\"_ _6\"></span>sec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndo <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>li <span class=\"_ _6\"></span>IFRS <span class=\"_ _1\"></span>devono <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>rilevate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span><span class=\"ff4\">fair<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>value<span class=\"ff3 ls11\">, </span></span>indicate <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Nota<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2.3<span class=\"_ _0\"></span> \u201cPrincip<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tabi<span class=\"_ _0\"></span>li sign<span class=\"_ _0\"></span>ificativi\u201d.<span class=\"ff3\"> </span>I <span class=\"_ _24\"></span>principi<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>conta<span class=\"_ _3\"></span>bili <span class=\"_ _24\"></span>adottat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>redazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>bilancio <span class=\"_ _23\"> </span>cons<span class=\"_ _3\"></span>olidato <span class=\"_ _5\"></span>al <span class=\"_ _23\"> </span>31<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dicem<span class=\"_ _3\"></span>bre <span class=\"_ _24\"></span>2022 sono <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>adottati <span class=\"_ _1\"></span>nella r<span class=\"_ _1\"></span>edazi<span class=\"_ _3\"></span>one <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>bilanc<span class=\"_ _3\"></span>io <span class=\"_ _6\"></span>consoli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>2021 <span class=\"_ _1\"></span>tenuto conto <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _27\"> </span>quanto <span class=\"_ _28\"> </span>indicato <span class=\"_ _28\"> </span>n<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>Nota <span class=\"_ _27\"> </span>2.4 <span class=\"_ _27\"> </span>\u201cNuovi <span class=\"_ _27\"> </span>princip<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li, <span class=\"_ _27\"> </span>emen<span class=\"_ _0\"></span>dame<span class=\"_ _0\"></span>nti <span class=\"_ _16\"> </span>e<span class=\"_ _3\"></span>d interpret<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i IFRS\u201d.<span class=\"ff6\"> </span>Nel <span class=\"_ _25\"> </span>2022 <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _23\"> </span>Pininfarina <span class=\"_ _23\"> </span>ha <span class=\"_ _25\"> </span>avv<span class=\"_ _0\"></span>iato <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>proge<span class=\"_ _0\"></span>tto <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>analisi <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>revisi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _23\"> </span>della <span class=\"_ _25\"> </span>pro<span class=\"_ _0\"></span>pria<span class=\"_ _3\"></span> informati<span class=\"_ _3\"></span>va <span class=\"_ _4\"> </span>f<span class=\"_ _0\"></span>inanz<span class=\"_ _0\"></span>iaria <span class=\"_\"> </span>al <span class=\"_\"> </span>fine<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>di<span class=\"_ _0\"></span> <span class=\"_\"> </span>allinearla<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>mag<span class=\"_ _3\"></span>giormente<span class=\"_ _0\"></span> <span class=\"_\"> </span>con <span class=\"_\"> </span>le <span class=\"_\"> </span>aspet<span class=\"_ _3\"></span>tative <span class=\"_\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_\"> </span>propri Stakeho<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>rs. Il <span class=\"_ _3\"></span>progetto <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>igua<span class=\"_ _0\"></span>rdato s<span class=\"_ _3\"></span>ia gli<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sche<span class=\"_ _3\"></span>mi di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _3\"></span> primari,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sia<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ote<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>llustrative<span class=\"_ _3\"></span> e <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>ten<span class=\"_ _0\"></span>uto <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sider<span class=\"_ _3\"></span>azione <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ncett<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>mate<span class=\"_ _0\"></span>rialit\u00e0 <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>efin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _1\"></span>nuova <span class=\"_ _6\"></span>moda<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> espos<span class=\"_ _0\"></span>izione <span class=\"_ _25\"> </span>dei <span class=\"_ _25\"> </span>dati <span class=\"_ _25\"> </span>sen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _25\"> </span>appo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>re <span class=\"_ _22\"> </span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dific<span class=\"_ _0\"></span>he <span class=\"_ _25\"> </span>sostanzia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _25\"> </span>fine<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>privilegiare <span class=\"_ _23\"> </span>una <span class=\"_ _25\"> </span>pi\u00f9<span class=\"_ _0\"></span> immed<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ata c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mprens<span class=\"_ _3\"></span>ione delle<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rformance<span class=\"_ _0\"></span> e de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fatt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> interc<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nell\u2019ese<span class=\"ff3\">rcizio. </span>Il <span class=\"_ _25\"> </span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>onsol<span class=\"_ _0\"></span>idato <span class=\"_ _23\"> </span>adotta <span class=\"_ _23\"> </span>gli <span class=\"_ _25\"> </span>stess<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>pro<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>bilancio <span class=\"_ _23\"> </span>della <span class=\"_ _23\"> </span>capogr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Pi<span class=\"_ _0\"></span>ninfarin<span class=\"_ _3\"></span>a S.p.A.<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>in acco<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>allo I<span class=\"_ _0\"></span>AS 1 - <span class=\"ff4\">Present<span class=\"_ _3\"></span>azione del<span class=\"_ _0\"></span> bil<span class=\"_ _0\"></span>ancio<span class=\"ff3\">, cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tuiti d<span class=\"_ _0\"></span>a: </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cSituazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne pat<span class=\"_ _0\"></span>rimoniale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span><span class=\"ff3\">- <span class=\"_ _1\"></span></span>fina<span class=\"_ _0\"></span>nziaria<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>consoli<span class=\"_ _0\"></span>data\u201d,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>predispost<span class=\"_ _0\"></span>a class<span class=\"_ _0\"></span>ificand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _1\"></span>le attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e </span></span></span>le passiv<span class=\"_ _0\"></span>it\u00e0 seco<span class=\"_ _0\"></span>ndo il<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>criter<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrente/<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n corren<span class=\"_ _0\"></span>te. \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cConto<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _16\"> </span>c<span class=\"_ _0\"></span>onsolidat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>e <span class=\"_ _16\"> </span>\u201cCo<span class=\"_ _0\"></span>nto <span class=\"_ _16\"> </span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _16\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpless<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>consolidat<span class=\"_ _3\"></span>o\u201d, </span>predis<span class=\"_ _0\"></span>posti in d<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e pr<span class=\"_ _0\"></span>ospett<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span>parati c<span class=\"_ _0\"></span>lassifica<span class=\"_ _3\"></span>ndo i costi in <span class=\"_ _0\"></span>base a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a lor<span class=\"_ _0\"></span>o natu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a. \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cRendico<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to f<span class=\"_ _3\"></span>inanziario<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nsoli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o\u201d, dete<span class=\"_ _3\"></span>rminato<span class=\"_ _0\"></span> attra<span class=\"_ _0\"></span>verso <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l met<span class=\"_ _3\"></span>odo <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ndirett<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>previsto<span class=\"_ _3\"></span> </span></span>dallo I<span class=\"_ _0\"></span>AS 7 - <span class=\"ff4\">Ren<span class=\"_ _0\"></span>diconto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span><span class=\"ff3\">.<span class=\"_ _3\"></span> </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cProspetto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i de<span class=\"_ _0\"></span>l patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio net<span class=\"_ _3\"></span>to co<span class=\"_ _0\"></span>nsolidato\u201d.<span class=\"ff3\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\"> Note il<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ustrat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ve. </span></span>I <span class=\"_ _0\"></span>suddett<span class=\"_ _0\"></span>i pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>spetti <span class=\"_ _3\"></span>presenta<span class=\"_ _3\"></span>no ai f<span class=\"_ _3\"></span>ini comp<span class=\"fff\">arat<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span> g<span class=\"_ _3\"></span>li impo<span class=\"_ _0\"></span>rti r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fer<span class=\"_ _0\"></span>iti a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019eserc<span class=\"_ _3\"></span>izio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>dente (<span class=\"_ _3\"></span>o </span>al <span class=\"_ _6\"></span>corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sponde<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>peri<span class=\"_ _0\"></span>odo). <span class=\"_ _1\"></span>Nel <span class=\"_ _6\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019es<span class=\"_ _3\"></span>erci<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comment<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>engan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>apport<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te modifiche<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>finalizzate <span class=\"_ _1d\"></span>ad <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gliore<span class=\"_ _3\"></span> es<span class=\"_ _3\"></span>posizione <span class=\"_ _1d\"></span>della <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>siste<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a <span class=\"_ _1d\"></span>patrimon<span class=\"_ _0\"></span>iale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria, delle <span class=\"_ _2\"> </span>perf<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rmance<span class=\"_ _3\"></span> <span class=\"_\"> </span>operative<span class=\"_ _3\"></span> <span class=\"_\"> </span>o <span class=\"_\"> </span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>uss<span class=\"_ _0\"></span>i <span class=\"_\"> </span>di <span class=\"_ _2\"> </span>cas<span class=\"_ _3\"></span>sa <span class=\"_\"> </span>del <span class=\"_ _2\"> </span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_\"> </span>i<span class=\"_ _0\"></span> <span class=\"_\"> </span>dati<span class=\"_ _3\"></span> <span class=\"_\"> </span>comp<span class=\"_ _0\"></span>arativi <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono opport<span class=\"_ _0\"></span>unamente <span class=\"_ _3\"></span>riclassificat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span> garanti<span class=\"_ _3\"></span>rne la compa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>abil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0.  Inoltre, <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>ottempe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>anz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a qu<span class=\"_ _3\"></span>anto r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>chiesto<span class=\"_ _3\"></span> dall<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>delibera C<span class=\"_ _3\"></span>onsob <span class=\"_ _3\"></span>n. 15<span class=\"_ _3\"></span>519 de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 28<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>luglio 20<span class=\"_ _0\"></span>06, il Gruppo<span class=\"_ _0\"></span> rapp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esenta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in pros<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>etti <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bili se<span class=\"_ _0\"></span>parati: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">L\u2019ammo<span class=\"_ _0\"></span>ntare <span class=\"_ _12\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>posizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _2b\"> </span>fi<span class=\"_ _0\"></span>nanziaria<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>nett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>, <span class=\"_ _2b\"> </span>dett<span class=\"_ _3\"></span>agliata <span class=\"_ _12\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _2b\"> </span>s<span class=\"_ _0\"></span>ue <span class=\"_ _2b\"> </span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pali<span class=\"_ _3\"></span> </span>compo<span class=\"_ _0\"></span>nenti <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>indic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>delle <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>izioni <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>bito <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>cre<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so <span class=\"_ _6\"></span>part<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>correlate,<span class=\"_ _3\"></span> contenut<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la N<span class=\"_ _0\"></span>ota 38. \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Gli effetti degli event<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> o <span class=\"_ _1\"></span>delle ope<span class=\"_ _0\"></span>razioni<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>il cui a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>adimento risulta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>non ri<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>orre<span class=\"_ _0\"></span>nte ovvero<span class=\"_ _3\"></span> </span></span>di <span class=\"_ _23\"> </span>quelle <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>razioni<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>o <span class=\"_ _25\"> </span>di <span class=\"_ _23\"></span>quei<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>fatt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>non <span class=\"_ _23\"> </span>si <span class=\"_ _23\"> </span>ripeton<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>frequentem<span class=\"_ _3\"></span>ente <span class=\"_ _23\"> </span>nel <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>suet<span class=\"_ _3\"></span>o svolgiment<span class=\"_ _3\"></span>o dell\u2019atti<span class=\"_ _0\"></span>vit\u00e0 (Not<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>38)<span class=\"_ _0\"></span>.<span class=\"ff3\"> </span>I <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rti <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>parti <span class=\"_ _25\"> </span>corre<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ate <span class=\"_ _23\"> </span>sono <span class=\"_ _25\"> </span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>dirett<span class=\"_ _0\"></span>amente <span class=\"_ _23\"> </span>nei <span class=\"_ _23\"> </span>pr<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>spett<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _25\"> </span>Sit<span class=\"_ _3\"></span>ua<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne patrim<span class=\"_ _0\"></span>oniale<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"fff\">\u2013</span> <span class=\"_ _6\"></span>finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iari<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>conso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Cont<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _1\"></span>conso<span class=\"_ _0\"></span>lidato <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>sono o<span class=\"_ _1\"></span>gget<span class=\"_ _0\"></span>to di spec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica <span class=\"_ _0\"></span>informat<span class=\"_ _3\"></span>iva in Nota 35. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-12-3": {
   "value": "Il <span class=\"_ _25\"> </span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _23\"> </span>cons<span class=\"_ _0\"></span>olidat<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>re<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ispost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>seco<span class=\"_ _0\"></span>ndo <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>prin<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ipio<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>generale <span class=\"_ _23\"> </span>del <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>osto <span class=\"_ _23\"> </span>storico<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n l\u2019eccezi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>voci <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>bilanc<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che <span class=\"_ _6\"></span>sec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndo <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>li <span class=\"_ _6\"></span>IFRS <span class=\"_ _1\"></span>devono <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>rilevate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span><span class=\"ff4\">fair<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>value<span class=\"ff3 ls11\">, </span></span>indicate <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Nota<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2.3<span class=\"_ _0\"></span> \u201cPrincip<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tabi<span class=\"_ _0\"></span>li sign<span class=\"_ _0\"></span>ificativi\u201d.<span class=\"ff3\"> </span>I <span class=\"_ _24\"></span>principi<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>conta<span class=\"_ _3\"></span>bili <span class=\"_ _24\"></span>adottat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>redazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>bilancio <span class=\"_ _23\"> </span>cons<span class=\"_ _3\"></span>olidato <span class=\"_ _5\"></span>al <span class=\"_ _23\"> </span>31<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dicem<span class=\"_ _3\"></span>bre <span class=\"_ _24\"></span>2022 sono <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>stessi <span class=\"_ _1\"></span>adottati <span class=\"_ _1\"></span>nella r<span class=\"_ _1\"></span>edazi<span class=\"_ _3\"></span>one <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>bilanc<span class=\"_ _3\"></span>io <span class=\"_ _6\"></span>consoli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>2021 <span class=\"_ _1\"></span>tenuto conto <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _27\"> </span>quanto <span class=\"_ _28\"> </span>indicato <span class=\"_ _28\"> </span>n<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>Nota <span class=\"_ _27\"> </span>2.4 <span class=\"_ _27\"> </span>\u201cNuovi <span class=\"_ _27\"> </span>princip<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li, <span class=\"_ _27\"> </span>emen<span class=\"_ _0\"></span>dame<span class=\"_ _0\"></span>nti <span class=\"_ _16\"> </span>e<span class=\"_ _3\"></span>d interpret<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i IFRS\u201d.<span class=\"ff6\"> </span>Nel <span class=\"_ _25\"> </span>2022 <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _23\"> </span>Pininfarina <span class=\"_ _23\"> </span>ha <span class=\"_ _25\"> </span>avv<span class=\"_ _0\"></span>iato <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>proge<span class=\"_ _0\"></span>tto <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>analisi <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>revisi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _23\"> </span>della <span class=\"_ _25\"> </span>pro<span class=\"_ _0\"></span>pria<span class=\"_ _3\"></span> informati<span class=\"_ _3\"></span>va <span class=\"_ _4\"> </span>f<span class=\"_ _0\"></span>inanz<span class=\"_ _0\"></span>iaria <span class=\"_\"> </span>al <span class=\"_\"> </span>fine<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>di<span class=\"_ _0\"></span> <span class=\"_\"> </span>allinearla<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>mag<span class=\"_ _3\"></span>giormente<span class=\"_ _0\"></span> <span class=\"_\"> </span>con <span class=\"_\"> </span>le <span class=\"_\"> </span>aspet<span class=\"_ _3\"></span>tative <span class=\"_\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_\"> </span>propri Stakeho<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>rs. Il <span class=\"_ _3\"></span>progetto <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>igua<span class=\"_ _0\"></span>rdato s<span class=\"_ _3\"></span>ia gli<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sche<span class=\"_ _3\"></span>mi di b<span class=\"_ _0\"></span>ilancio<span class=\"_ _3\"></span> primari,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sia<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ote<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>llustrative<span class=\"_ _3\"></span> e <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>ten<span class=\"_ _0\"></span>uto <span class=\"_ _1\"></span>in <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sider<span class=\"_ _3\"></span>azione <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ncett<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>mate<span class=\"_ _0\"></span>rialit\u00e0 <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>efin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>una <span class=\"_ _1\"></span>nuova <span class=\"_ _6\"></span>moda<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> espos<span class=\"_ _0\"></span>izione <span class=\"_ _25\"> </span>dei <span class=\"_ _25\"> </span>dati <span class=\"_ _25\"> </span>sen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _25\"> </span>appo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>re <span class=\"_ _22\"> </span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dific<span class=\"_ _0\"></span>he <span class=\"_ _25\"> </span>sostanzia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _25\"> </span>fine<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>privilegiare <span class=\"_ _23\"> </span>una <span class=\"_ _25\"> </span>pi\u00f9<span class=\"_ _0\"></span> immed<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ata c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mprens<span class=\"_ _3\"></span>ione delle<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rformance<span class=\"_ _0\"></span> e de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fatt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> interc<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nell\u2019ese<span class=\"ff3\">rcizio. </span>Il <span class=\"_ _25\"> </span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>onsol<span class=\"_ _0\"></span>idato <span class=\"_ _23\"> </span>adotta <span class=\"_ _23\"> </span>gli <span class=\"_ _25\"> </span>stess<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>pro<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>bilancio <span class=\"_ _23\"> </span>della <span class=\"_ _23\"> </span>capogr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Pi<span class=\"_ _0\"></span>ninfarin<span class=\"_ _3\"></span>a S.p.A.<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>in acco<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>allo I<span class=\"_ _0\"></span>AS 1 - <span class=\"ff4\">Present<span class=\"_ _3\"></span>azione del<span class=\"_ _0\"></span> bil<span class=\"_ _0\"></span>ancio<span class=\"ff3\">, cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tuiti d<span class=\"_ _0\"></span>a: </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cSituazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne pat<span class=\"_ _0\"></span>rimoniale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span><span class=\"ff3\">- <span class=\"_ _1\"></span></span>fina<span class=\"_ _0\"></span>nziaria<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>consoli<span class=\"_ _0\"></span>data\u201d,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>predispost<span class=\"_ _0\"></span>a class<span class=\"_ _0\"></span>ificand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _1\"></span>le attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e </span></span></span>le passiv<span class=\"_ _0\"></span>it\u00e0 seco<span class=\"_ _0\"></span>ndo il<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>criter<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrente/<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>n corren<span class=\"_ _0\"></span>te. \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cConto<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _16\"> </span>c<span class=\"_ _0\"></span>onsolidat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>e <span class=\"_ _16\"> </span>\u201cCo<span class=\"_ _0\"></span>nto <span class=\"_ _16\"> </span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _16\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpless<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>consolidat<span class=\"_ _3\"></span>o\u201d, </span>predis<span class=\"_ _0\"></span>posti in d<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e pr<span class=\"_ _0\"></span>ospett<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span>parati c<span class=\"_ _0\"></span>lassifica<span class=\"_ _3\"></span>ndo i costi in <span class=\"_ _0\"></span>base a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a lor<span class=\"_ _0\"></span>o natu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a. \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cRendico<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to f<span class=\"_ _3\"></span>inanziario<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nsoli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o\u201d, dete<span class=\"_ _3\"></span>rminato<span class=\"_ _0\"></span> attra<span class=\"_ _0\"></span>verso <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l met<span class=\"_ _3\"></span>odo <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ndirett<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>previsto<span class=\"_ _3\"></span> </span></span>dallo I<span class=\"_ _0\"></span>AS 7 - <span class=\"ff4\">Ren<span class=\"_ _0\"></span>diconto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span><span class=\"ff3\">.<span class=\"_ _3\"></span> </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cProspetto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i de<span class=\"_ _0\"></span>l patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio net<span class=\"_ _3\"></span>to co<span class=\"_ _0\"></span>nsolidato\u201d.<span class=\"ff3\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\"> Note il<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ustrat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ve. </span></span>I <span class=\"_ _0\"></span>suddett<span class=\"_ _0\"></span>i pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>spetti <span class=\"_ _3\"></span>presenta<span class=\"_ _3\"></span>no ai f<span class=\"_ _3\"></span>ini comp<span class=\"fff\">arat<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span> g<span class=\"_ _3\"></span>li impo<span class=\"_ _0\"></span>rti r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fer<span class=\"_ _0\"></span>iti a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019eserc<span class=\"_ _3\"></span>izio<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>dente (<span class=\"_ _3\"></span>o </span>al <span class=\"_ _6\"></span>corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sponde<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>peri<span class=\"_ _0\"></span>odo). <span class=\"_ _1\"></span>Nel <span class=\"_ _6\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019es<span class=\"_ _3\"></span>erci<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comment<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>engan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>apport<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te modifiche<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>finalizzate <span class=\"_ _1d\"></span>ad <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gliore<span class=\"_ _3\"></span> es<span class=\"_ _3\"></span>posizione <span class=\"_ _1d\"></span>della <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>siste<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a <span class=\"_ _1d\"></span>patrimon<span class=\"_ _0\"></span>iale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria, delle <span class=\"_ _2\"> </span>perf<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rmance<span class=\"_ _3\"></span> <span class=\"_\"> </span>operative<span class=\"_ _3\"></span> <span class=\"_\"> </span>o <span class=\"_\"> </span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>uss<span class=\"_ _0\"></span>i <span class=\"_\"> </span>di <span class=\"_ _2\"> </span>cas<span class=\"_ _3\"></span>sa <span class=\"_\"> </span>del <span class=\"_ _2\"> </span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_\"> </span>i<span class=\"_ _0\"></span> <span class=\"_\"> </span>dati<span class=\"_ _3\"></span> <span class=\"_\"> </span>comp<span class=\"_ _0\"></span>arativi <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono opport<span class=\"_ _0\"></span>unamente <span class=\"_ _3\"></span>riclassificat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span> garanti<span class=\"_ _3\"></span>rne la compa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>abil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0.  Inoltre, <span class=\"_ _3\"></span>in <span class=\"_ _0\"></span>ottempe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>anz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a qu<span class=\"_ _3\"></span>anto r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>chiesto<span class=\"_ _3\"></span> dall<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>delibera C<span class=\"_ _3\"></span>onsob <span class=\"_ _3\"></span>n. 15<span class=\"_ _3\"></span>519 de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 28<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>luglio 20<span class=\"_ _0\"></span>06, il Gruppo<span class=\"_ _0\"></span> rapp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esenta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in pros<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>etti <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bili se<span class=\"_ _0\"></span>parati: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">L\u2019ammo<span class=\"_ _0\"></span>ntare <span class=\"_ _12\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>posizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _2b\"> </span>fi<span class=\"_ _0\"></span>nanziaria<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>nett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>, <span class=\"_ _2b\"> </span>dett<span class=\"_ _3\"></span>agliata <span class=\"_ _12\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _2b\"> </span>s<span class=\"_ _0\"></span>ue <span class=\"_ _2b\"> </span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pali<span class=\"_ _3\"></span> </span>compo<span class=\"_ _0\"></span>nenti <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>indic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>delle <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>izioni <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>bito <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>cre<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so <span class=\"_ _6\"></span>part<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>correlate,<span class=\"_ _3\"></span> contenut<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la N<span class=\"_ _0\"></span>ota 38. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-13-2": {
   "value": "Valutazi<span class=\"_ _3\"></span>one<span class=\"_ _1\"></span><span class=\"fse\"> </span>sulla<span class=\"_ _3\"></span> co<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>inuit<span class=\"_ _0\"></span>\u00e0 aziend<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le<span class=\"fse\"> </span>L\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>dei me<span class=\"_ _0\"></span>rcati<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>il <span class=\"_ _0\"></span>Grup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>opera,<span class=\"_ _3\"></span> gi\u00e0 <span class=\"_ _3\"></span>negati<span class=\"_ _0\"></span>vamente <span class=\"ff3\">i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>fluen<span class=\"_ _0\"></span>zato<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>protrars<span class=\"_ _3\"></span>i </span>del ci<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o n<span class=\"_ _1\"></span>egat<span class=\"_ _3\"></span>ivo <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>fil<span class=\"_ _0\"></span>iera autom<span class=\"_ _0\"></span>otive degl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ul<span class=\"_ _1\"></span>tim<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>anni,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 \u00e8 stato <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>pattato<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>incertezze<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>nelle <span class=\"_ _1d\"></span>prospetti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>di c<span class=\"_ _3\"></span>rescita <span class=\"_ _3\"></span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ate <span class=\"_ _3\"></span>da<span class=\"_ _0\"></span>l c<span class=\"_ _3\"></span>onflitto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Ucrai<span class=\"_ _0\"></span>na e <span class=\"_ _23\"> </span>da <span class=\"_ _24\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>ritard<span class=\"_ _0\"></span>o <span class=\"_ _23\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _24\"></span>ripresa <span class=\"_ _24\"></span>economi<span class=\"_ _0\"></span>ca <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>alcu<span class=\"_ _0\"></span>ni <span class=\"_ _23\"> </span>merc<span class=\"_ _0\"></span>ati <span class=\"_ _24\"></span>dovut<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>al <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>rotr<span class=\"_ _0\"></span>arsi <span class=\"_ _24\"></span>degli <span class=\"_ _24\"></span>effetti<span class=\"_ _0\"></span> indotti da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Co<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>d-<span class=\"lsc\">19.</span> Con <span class=\"_ _1d\"></span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _1d\"></span>tale <span class=\"_ _1d\"></span>ultimo <span class=\"_ _1d\"></span>aspetto<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _1d\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>chius<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _0\"></span>ppo <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>isco<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>trat<span class=\"_ _0\"></span>o <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1d\"></span>Cina forti r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>duzion<span class=\"_ _3\"></span>i di att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 c<span class=\"_ _3\"></span>onsegue<span class=\"_ _0\"></span>nti alle<span class=\"_ _3\"></span> severe<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>reg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ontrast<span class=\"_ _3\"></span>o alla diff<span class=\"_ _3\"></span>u<span class=\"_ _6\"></span>sione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei c<span class=\"_ _3\"></span>asi da pandem<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a C<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>vid-19 <span class=\"_ _0\"></span>adottate <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>le pae<span class=\"_ _0\"></span>se fin<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a f<span class=\"_ _0\"></span>ine anno.<span class=\"_ _0\"></span>  In <span class=\"_ _23\"> </span>questo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>conte<span class=\"_ _0\"></span>sto <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>inoltre <span class=\"_ _24\"></span>misurat<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _23\"></span>sf<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>de <span class=\"_ _24\"></span>lanciate<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>nto tecnol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gico<span class=\"_ _3\"></span> <span class=\"_\"> </span>che <span class=\"_\"> </span>st<span class=\"_ _3\"></span>a <span class=\"_\"> </span>att<span class=\"_ _3\"></span>raversando<span class=\"_ _3\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>m<span class=\"_ _3\"></span>ondo <span class=\"_ _2\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _2\"> </span>mob<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>non <span class=\"_ _2\"> </span>sol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_\"> </span>prevede<span class=\"_ _3\"></span>ndo <span class=\"_ _2\"> </span>la possibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 di<span class=\"_ _0\"></span> offrire ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>zi t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>adizi<span class=\"_ _3\"></span>onali abbin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti a<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span> es<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ienze dig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tali. Restano<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>comunq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _26\"> </span>invariati <span class=\"_ _2d\"> </span>i <span class=\"_ _2f\"> </span>tem<span class=\"_ _0\"></span>i <span class=\"_ _2d\"> </span>sui <span class=\"_ _2d\"> </span>quali <span class=\"_ _26\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _2f\"> </span>\u00e8 <span class=\"_ _2d\"> </span>tenut<span class=\"_ _0\"></span>o <span class=\"_ _2d\"> </span>a <span class=\"_ _2f\"> </span>foc<span class=\"_ _0\"></span>alizzarsi<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>nel persegu<span class=\"_ _0\"></span>imento<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i propr<span class=\"_ _0\"></span>i obiettiv<span class=\"_ _0\"></span>i di cresc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta: \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">il manten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ris<span class=\"_ _0\"></span>orse mo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>etarie adeg<span class=\"_ _3\"></span>uate all<span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>necess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>el G<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _0\"></span>po; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">la <span class=\"_ _3\"></span>sal<span class=\"_ _0\"></span>vaguar<span class=\"_ _0\"></span>dia <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>livello <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>rimoni<span class=\"_ _0\"></span>alizzazi<span class=\"_ _0\"></span>one <span class=\"_ _1d\"></span>richiest<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>dalle <span class=\"_ _1d\"></span>normati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>dag<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rdi<span class=\"_ _0\"></span> </span></span>con gli<span class=\"_ _0\"></span> istituti <span class=\"_ _0\"></span>di credit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">la <span class=\"_ _3\"></span>creaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>izion<span class=\"_ _0\"></span>i <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>itorn<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>all\u2019equilibr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>ec<span class=\"_ _3\"></span>ono<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>mo<span class=\"_ _0\"></span>do <span class=\"_ _1d\"></span>da <span class=\"_ _3\"></span>conseg<span class=\"_ _0\"></span>uire </span></span>stabilme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>gin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lit\u00e0 p<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>itive. Per <span class=\"_ _22\"> </span>quanto <span class=\"_ _22\"> </span>rig<span class=\"_ _0\"></span>uarda <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>liquidit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>videnzia <span class=\"_ _25\"> </span>u<span class=\"_ _1\"></span>na <span class=\"_ _22\"> </span>posizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _22\"> </span>netta <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>Gruppo Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>cem<span class=\"_ _3\"></span>bre <span class=\"_ _5\"></span>2022 <span class=\"_ _1\"></span>positiva <span class=\"_ _1\"></span>per <span class=\"_ _5\"></span>1<span class=\"_ _0\"></span>,3 <span class=\"_ _5\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>euro<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>rappres<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>tra <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>altr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>da 22,8 milioni di <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>disp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nibi<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> liquide<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> da <span class=\"_ _6\"></span><span class=\"lsc\">17</span>,3 mili<span class=\"_ _0\"></span>oni di <span class=\"_ _1\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>debit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>inanz<span class=\"_ _0\"></span>iari <span class=\"_ _1\"></span>(de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> quali 3,6 <span class=\"_ _1d\"></span>milioni <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _1d\"></span>breve <span class=\"_ _1d\"></span>termi<span class=\"_ _0\"></span>ne) <span class=\"_ _1d\"></span>e <span class=\"_ _3\"></span>da <span class=\"_ _1d\"></span>2,2 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ni <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>deb<span class=\"_ _0\"></span>iti <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1d\"></span>scopert<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>bancari <span class=\"_ _1d\"></span>relat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi a <span class=\"_ _28\"> </span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>facto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>com<span class=\"_ _0\"></span>petenza <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>c<span class=\"_ _0\"></span>ontrollata<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>tedesc<span class=\"_ _0\"></span>a. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>prevision<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>cassa<span class=\"_ _3\"></span> </span>elaborate <span class=\"_\"> </span>dag<span class=\"_ _3\"></span>li <span class=\"_ _4\"> </span>Amm<span class=\"_ _3\"></span>inistratori<span class=\"_ _0\"></span> <span class=\"_\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>pross<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi <span class=\"_\"> </span>12 <span class=\"_\"> </span>mesi <span class=\"_\"> </span>eviden<span class=\"_ _3\"></span>ziano <span class=\"_ _4\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_\"> </span>le <span class=\"_\"> </span>att<span class=\"_ _0\"></span>uali <span class=\"_\"> </span>risorse<span class=\"_ _3\"></span> finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dispo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ib<span class=\"_ _0\"></span>ili <span class=\"_ _4\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _4\"> </span>C<span class=\"_ _3\"></span>apogruppo<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>ne<span class=\"_ _3\"></span>l <span class=\"_ _4\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _4\"> </span>al <span class=\"_\"> </span>31 <span class=\"_ _30\"> </span>dicembre <span class=\"_\"> </span>2022, <span class=\"_\"> </span>anche<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>in conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>futuro <span class=\"_ _16\"> </span>app<span class=\"_ _0\"></span>orto <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>iqui<span class=\"_ _0\"></span>dit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _16\"> </span>circa <span class=\"_ _16\"> </span>4 <span class=\"_ _26\"> </span>m<span class=\"_ _3\"></span>ilioni <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _26\"> </span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _16\"> </span>der<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vante dall\u2019al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>enaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dello <span class=\"_ _6\"></span>sta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ilime<span class=\"_ _0\"></span>nto<span class=\"ff3\"> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>San <span class=\"_ _1\"></span>Giorgio<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Canavese,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>risultere<span class=\"_ _0\"></span>bbero <span class=\"_ _1\"></span>adeguate<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ar </span>fronte <span class=\"_ _1\"></span>alle u<span class=\"_ _1\"></span>scite d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cass<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>edibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>esige<span class=\"_ _3\"></span>nze <span class=\"_ _1\"></span>operative<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>luse <span class=\"_ _6\"></span>le <span class=\"_ _1\"></span>spese <span class=\"_ _1\"></span>residue per la chi<span class=\"_ _0\"></span>usura <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>processo<span class=\"_ _3\"></span> di liq<span class=\"_ _0\"></span>uidazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e del<span class=\"_ _3\"></span>la Pininf<span class=\"_ _0\"></span>arina<span class=\"_ _0\"></span> Engineer<span class=\"_ _3\"></span>ing, nonch\u00e9<span class=\"_ _3\"></span> al pag<span class=\"_ _3\"></span>amento<span class=\"_ _0\"></span> delle qu<span class=\"_ _0\"></span>ote in sca<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>enza<span class=\"_ _3\"></span> a breve <span class=\"_ _0\"></span>dei fina<span class=\"_ _0\"></span>nziame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti a me<span class=\"_ _3\"></span>dio lungo te<span class=\"_ _0\"></span>rmine. Oltre <span class=\"_ _4\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_\"> </span>n<span class=\"_ _1\"></span>ecess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>compliance<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>con <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>norme <span class=\"_\"> </span>del <span class=\"_ _4\"> </span>codice <span class=\"_ _30\"> </span>civile <span class=\"_\"> </span>in <span class=\"_ _4\"> </span>mate<span class=\"_ _0\"></span>ria <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i salvagu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rdia <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2\"> </span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tale <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ociale, <span class=\"_ _2\"> </span>il <span class=\"_ _2\"> </span>Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>attent<span class=\"_ _3\"></span>amente <span class=\"_\"> </span>m<span class=\"_ _3\"></span>onitorare<span class=\"_ _0\"></span> <span class=\"_\"> </span>il <span class=\"_ _2\"> </span>li<span class=\"_ _0\"></span>vello <span class=\"_ _2\"> </span>di patrim<span class=\"_ _0\"></span>onio <span class=\"_ _23\"> </span>netto <span class=\"_ _23\"> </span>cons<span class=\"_ _0\"></span>ol<span class=\"fff\">idato, <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span>cui <span class=\"_ _23\"> </span>valore <span class=\"_ _23\"> </span>minimo <span class=\"_ _23\"></span>di <span class=\"_ _23\"> </span>30 <span class=\"_ _25\"> </span>m<span class=\"_ _0\"></span>ilioni <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>euro <span class=\"_ _23\"> </span>costit<span class=\"_ _0\"></span>uisce <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>\u2019unic<span class=\"_ _3\"></span>o </span>covenant<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iari<span class=\"_ _3\"></span>o <span class=\"_ _2f\"> </span>prese<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _26\"> </span>vi<span class=\"_ _1\"></span>gente<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>acc<span class=\"_ _0\"></span>ordo <span class=\"_ _26\"> </span>di <span class=\"_ _2d\"> </span>ristrutturaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>con <span class=\"_ _2d\"> </span>g<span class=\"_ _0\"></span>li <span class=\"_ _2d\"> </span>Istitut<span class=\"_ _3\"></span>i finanziato<span class=\"_ _3\"></span>ri,<span class=\"_ _1\"></span> la cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> verif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ca co<span class=\"_ _0\"></span>ntrattu<span class=\"_ _0\"></span>ale \u00e8 <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta al 31 m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rzo<span class=\"_ _0\"></span> di ogni an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o (all<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> data de<span class=\"_ _3\"></span>l <span class=\"_ _1\"></span>31<span class=\"_ _3\"></span> ma<span class=\"fff ls0\">r<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>o 2022 i<span class=\"_ _0\"></span>l covenant \u00e8<span class=\"_ _3\"></span> stato rispett<span class=\"_ _3\"></span>ato<span class=\"_ _1\"></span>).<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>C<span class=\"_ _0\"></span>onsidera<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do l\u2019<span class=\"_ _0\"></span>andame<span class=\"_ _3\"></span>nto del Grup<span class=\"_ _0\"></span>po nei<span class=\"_ _0\"></span> primi<span class=\"_ _0\"></span> </span>mesi de<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio 202<span class=\"_ _0\"></span>3, n<span class=\"_ _0\"></span>on vi sono<span class=\"_ _0\"></span> evidenze<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>che<span class=\"_ _3\"></span> portino <span class=\"_ _0\"></span>a ritenere <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io i<span class=\"_ _0\"></span>l superame<span class=\"_ _3\"></span>nto del <span class=\"_\"> </span>suddett<span class=\"_ _3\"></span>o <span class=\"_\"> </span>covena<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_\"> </span>prossima<span class=\"_ _0\"></span> <span class=\"_\"> </span>data <span class=\"_ _2\"> </span>di <span class=\"_\"> </span>misu<span class=\"_ _0\"></span>razione<span class=\"_ _0\"></span> <span class=\"_\"> </span>del <span class=\"_\"> </span>31<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>zo <span class=\"_\"> </span>2023<span class=\"_ _1\"></span>. <span class=\"_\"> </span>Occ<span class=\"_ _3\"></span>orre comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_\"> </span>ricord<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re <span class=\"_\"> </span>che <span class=\"_\"> </span>le <span class=\"_\"> </span>ob<span class=\"_ _0\"></span>bligazio<span class=\"_ _0\"></span>ni <span class=\"_\"> </span>finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie <span class=\"_\"> </span>della <span class=\"_\"> </span>Soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0 <span class=\"_\"> </span>inere<span class=\"_ _3\"></span>nti <span class=\"_\"> </span>l<span class=\"_ _1\"></span>\u2019Ac<span class=\"_ _0\"></span>cordo <span class=\"_\"> </span>di<span class=\"_ _0\"></span> riscade<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziament<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>sono <span class=\"_ _28\"> </span>totalme<span class=\"_ _3\"></span>nte <span class=\"_ _28\"> </span>garantite <span class=\"_ _4\"> </span>dal <span class=\"_ _27\"> </span>gr<span class=\"_ _0\"></span>uppo <span class=\"_ _28\"> </span>Mahind<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a, <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>ha <span class=\"_ _27\"> </span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to supporto<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>io <span class=\"_ _8\"> </span>da <span class=\"_ _8\"> </span>ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mo <span class=\"_ _2f\"> </span>nell\u2019am<span class=\"_ _0\"></span>bito <span class=\"_ _2f\"> </span>dell\u2019oper<span class=\"_ _0\"></span>azione <span class=\"_ _2f\"> </span>di <span class=\"_ _8\"> </span>aument<span class=\"_ _3\"></span>o <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>pit<span class=\"_ _1\"></span><span class=\"ff3\">a<span class=\"_ _1\"></span>le </span>perfezi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>nel 2021<span class=\"_ _0\"></span>.  Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _22\"> </span>agli <span class=\"_ _2\"> </span>aspett<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _2\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _2\"> </span>p<span class=\"_ _3\"></span>articolare <span class=\"_ _22\"> </span>il <span class=\"_\"> </span>rit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rno <span class=\"_ _22\"> </span>all\u2019utile <span class=\"_ _2\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>ese<span class=\"_ _0\"></span>rcizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _2\"> </span>la Societ\u00e0<span class=\"_ _3\"></span> <span class=\"_\"> </span>ed<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>il <span class=\"_ _22\"> </span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>sulla<span class=\"_ _3\"></span> <span class=\"_\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _22\"> </span>delle <span class=\"_ _22\"> </span>prospetti<span class=\"_ _3\"></span>ve <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_\"> </span>m<span class=\"_ _3\"></span>ercato <span class=\"_ _22\"> </span>ad <span class=\"_ _2\"> </span>ogg<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ed<span class=\"_ _0\"></span>ibili <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>d <span class=\"_ _2\"> </span>in<span class=\"_ _3\"></span> continu<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>azioni in<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>aprese<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>nei<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>precedenti <span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi <span class=\"_ _1\"></span>proseg<span class=\"_ _0\"></span>uono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>iniziati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e vol<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> al <span class=\"_ _22\"> </span>conte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>delle <span class=\"_ _22\"> </span>spese<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ge<span class=\"_ _3\"></span>nerali <span class=\"_ _22\"> </span>ed <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>migliorame<span class=\"_ _3\"></span>nto <span class=\"_ _25\"> </span>della <span class=\"_ _22\"> </span>gestio<span class=\"_ _0\"></span>ne <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _25\"> </span>personale<span class=\"_ _3\"></span> diretto <span class=\"_ _6\"></span>ed <span class=\"_ _1\"></span>indiretto <span class=\"_ _6\"></span>final<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzate <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>migliorame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>della <span class=\"_ _5\"></span>m<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nalit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>operative, <span class=\"_ _1\"></span>in partico<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>are p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ondotte in <span class=\"_ _1\"></span>German<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e Cina. Con r<span class=\"_ _1\"></span>iferime<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>alla liquidazi<span class=\"_ _0\"></span>one d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la control<span class=\"_ _0\"></span>lata <span class=\"_ _1\"></span>Pininf<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rina Engineering<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>S.r.l. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>cess<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>prossim<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>alla <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onclusio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>auspica possa ess<span class=\"_ _0\"></span>ere com<span class=\"_ _3\"></span>pl<span class=\"_ _1\"></span>et<span class=\"_ _3\"></span>ato entro l\u2019e<span class=\"_ _0\"></span>serc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio 2023<span class=\"_ _3\"></span>.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Dal <span class=\"_ _0\"></span>punto <span class=\"_ _0\"></span>di v<span class=\"_ _0\"></span>ista comme<span class=\"_ _3\"></span>rciale <span class=\"_ _0\"></span>il Gru<span class=\"_ _0\"></span>ppo \u00e8 <span class=\"fff\">costa<span class=\"_ _3\"></span>ntemente<span class=\"_ _0\"></span> impegn<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019indi<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iduaz<span class=\"_ _0\"></span>ione e<span class=\"_ _3\"></span> </span>svilupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di nuo<span class=\"_ _0\"></span>ve iniziati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e al fine d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> adegu<span class=\"_ _0\"></span>are anche d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l punt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di vista tec<span class=\"_ _3\"></span>nologico e del<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> sostenib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_\"> </span>i <span class=\"_ _28\"> </span>servizi <span class=\"_\"> </span>o<span class=\"_ _1\"></span>fferti <span class=\"_\"> </span>n<span class=\"_ _1\"></span>ei <span class=\"_\"> </span>di<span class=\"_ _1\"></span>ffere<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>setto<span class=\"_ _3\"></span>ri <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _4\"> </span>alle <span class=\"_ _4\"> </span>contin<span class=\"_ _0\"></span>ue <span class=\"_ _4\"> </span>mutaz<span class=\"_ _3\"></span>ioni <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> doman<span class=\"_ _0\"></span>da de<span class=\"_ _0\"></span>i mercat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> in cui i<span class=\"_ _0\"></span>l Grupp<span class=\"_ _0\"></span>o oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>.  Per <span class=\"_ _27\"> </span>quanto <span class=\"_ _28\"> </span>ri<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>uar<span class=\"_ _1\"></span>da <span class=\"_ _28\"> </span>l\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _27\"> </span>generale <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>merc<span class=\"_ _0\"></span>ati, <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>ur <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _27\"> </span>un <span class=\"_ _27\"> </span>contesto<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>anc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span> caratte<span class=\"_ _0\"></span>rizzato<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span> profili <span class=\"_ _3\"></span>di incertezz<span class=\"_ _3\"></span>a, si rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>una c<span class=\"_ _3\"></span>erta stabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _0\"></span> nelle <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtunit\u00e0<span class=\"_ _3\"></span> di bus<span class=\"_ _0\"></span>iness e <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _1d\"></span>prezzi <span class=\"_ _1d\"></span>offerti <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>inea <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>agi<span class=\"_ _1\"></span><span class=\"fff\">nato <span class=\"_ _1d\"></span>dag<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>Ammi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>istrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>l\u2019eserciz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1d\"></span>corso.<span class=\"ff3\"> </span></span>I <span class=\"_ _28\"> </span>dati <span class=\"_ _27\"> </span>cons<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ivati <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _27\"> </span>2022 <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>nzian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>un <span class=\"_ _27\"> </span>comp<span class=\"_ _0\"></span>lessivo <span class=\"_ _4\"> </span>peggiorament<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _27\"> </span>m<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>ine<span class=\"_ _3\"></span> operat<span class=\"_ _0\"></span>ivo <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>ispet<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>previsi<span class=\"_ _0\"></span>oni <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>effetto<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>ll\u2019andament<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>inferiore<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nsu<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>ato dalla <span class=\"_ _3\"></span>Pininfar<span class=\"_ _0\"></span>ina De<span class=\"_ _3\"></span>utschland <span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _0\"></span>Pini<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>fari<span class=\"_ _0\"></span>na S<span class=\"_ _3\"></span>hangha<span class=\"_ _0\"></span>i, re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>uppo si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1d\"></span>attivato <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>ndiv<span class=\"_ _0\"></span>iduare<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ul<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iori<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na<span class=\"_ _0\"></span>lizzate <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> rec<span class=\"_ _3\"></span>upero<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _3\"></span> m<span class=\"_ _0\"></span>argin<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>nei <span class=\"_ _1d\"></span>ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>etti<span class=\"_ _3\"></span>vi mercati.<span class=\"_ _3\"></span> In <span class=\"_ _5\"></span>questo<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>scenar<span class=\"_ _0\"></span>io, <span class=\"_ _5\"></span>dopo<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>aver <span class=\"_ _6\"></span>verificat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>proiezi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"></span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mic<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>-finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _5\"></span>elab<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rate <span class=\"_ _6\"></span>per l\u2019eserciz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_\"> </span>2023<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>(in <span class=\"_\"> </span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i, <span class=\"_\"> </span>re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>vamente <span class=\"_ _2\"> </span>al <span class=\"_\"> </span>param<span class=\"_ _3\"></span>etro <span class=\"_\"> </span>dei <span class=\"_\"> </span>Rica<span class=\"_ _0\"></span>vi <span class=\"_\"> </span>total<span class=\"_ _0\"></span>i, <span class=\"_\"> </span>non<span class=\"_ _0\"></span> <span class=\"_\"> </span>si <span class=\"_\"> </span>preved<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no fenome<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>negat<span class=\"_ _0\"></span>ivi diret<span class=\"_ _0\"></span>tamente<span class=\"_ _3\"></span> legat<span class=\"_ _0\"></span>i al Co<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>d)<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le a<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ni di r<span class=\"_ _0\"></span>ifocal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ndiv<span class=\"_ _0\"></span>iduate<span class=\"_ _0\"></span> dal<span class=\"_ _3\"></span> Grupp<span class=\"_ _0\"></span>o, <span class=\"_\"> </span>gl<span class=\"_ _0\"></span>i <span class=\"_\"> </span>Amm<span class=\"_ _3\"></span>inistrato<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_\"> </span>r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>teng<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>il <span class=\"_ _2\"> </span>proc<span class=\"_ _3\"></span>esso<span class=\"_ _1\"></span> <span class=\"_\"> </span>di<span class=\"_ _0\"></span> <span class=\"_\"> </span>ristr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>razio<span class=\"_ _0\"></span>ne <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>rifoca<span class=\"_ _0\"></span>lizzaz<span class=\"_ _0\"></span>ione implich<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>ancora <span class=\"_ _6\"></span>sig<span class=\"_ _0\"></span>nificati<span class=\"_ _0\"></span>ve <span class=\"_ _6\"></span>sfide <span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>termi<span class=\"_ _0\"></span>ni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>volume <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>endite<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ez<span class=\"_ _0\"></span>zi <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>otteniment<span class=\"_ _3\"></span>o dei contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span> oltre che<span class=\"_ _3\"></span> contenime<span class=\"_ _3\"></span>nto dei costi.<span class=\"_ _0\"></span>  Second<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>gli <span class=\"_ _5\"></span>Ammin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>strat<span class=\"_ _0\"></span>ori, <span class=\"_ _5\"></span>te<span class=\"_ _0\"></span>nuto <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>dell\u2019an<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ament<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>consunt<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>nell<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>2022, permane an<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>rilevante<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>incertezz<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>con <span class=\"_ _1\"></span>riferimento a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>gg<span class=\"_ _3\"></span>iungiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>li <span class=\"_ _6\"></span>obietti<span class=\"_ _3\"></span>vi di <span class=\"_ _4\"> </span>volume <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _4\"> </span>pr<span class=\"_ _0\"></span>oduzione<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>migl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>orame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>della <span class=\"_ _4\"> </span>marg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nalit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _4\"> </span>dipende<span class=\"_ _3\"></span>nti <span class=\"_ _28\"> </span>da <span class=\"_ _4\"> </span>una<span class=\"_ _0\"></span> durevo<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>ripresa<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>nei <span class=\"_ _1\"></span>prossim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>anni<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _6\"></span>operan<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Societ\u00e0 <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gr<span class=\"_ _0\"></span>uppo, <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n partico<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>are attenzio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>merc<span class=\"_ _3\"></span>ato <span class=\"_ _1\"></span>tedesc<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>qu<span class=\"_ _3\"></span>el<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>inese, e <span class=\"_ _1\"></span>dall\u2019e<span class=\"_ _0\"></span>voluzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prezz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di ottenime<span class=\"_ _0\"></span>nto <span class=\"_ _12\"> </span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>i <span class=\"_ _12\"> </span>e <span class=\"_ _2c\"> </span>dei <span class=\"_ _12\"> </span>costi <span class=\"_ _2c\"> </span>di <span class=\"_ _12\"> </span>appro<span class=\"_ _0\"></span>vvigio<span class=\"_ _0\"></span>namento<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>mett<span class=\"_ _0\"></span>ano <span class=\"_ _2c\"> </span>il conseg<span class=\"_ _0\"></span>uimento<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>margi<span class=\"_ _0\"></span>nalit\u00e0 <span class=\"_ _1\"></span>positive <span class=\"_ _6\"></span>essenz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _6\"></span>anche <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>mante<span class=\"_ _0\"></span>niment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>siti <span class=\"_ _6\"></span>di patrim<span class=\"_ _0\"></span>onializzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>del <span class=\"_ _2f\"> </span>Gruppo <span class=\"_ _2f\"> </span>previsti<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>dall\u2019A<span class=\"_ _3\"></span>ccordo <span class=\"_ _2f\"> </span>di <span class=\"_ _8\"> </span>riscaden<span class=\"_ _3\"></span>ziamento. <span class=\"_ _2f\"> </span>Qua<span class=\"_ _0\"></span>lora l\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _25\"> </span>ec<span class=\"_ _3\"></span>onomico <span class=\"_ _24\"></span>e, <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>onsegue<span class=\"_ _3\"></span>nza, <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _23\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _24\"></span>non <span class=\"_ _23\"> </span>dovesser<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>ri<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ultare <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n linea <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>previsi<span class=\"_ _0\"></span>oni, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>Soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>ed <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>dovrebbe<span class=\"_ _3\"></span>ro <span class=\"_ _6\"></span>ricercare<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>font<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to alternati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e, <span class=\"_\"> </span>no<span class=\"_ _0\"></span>nch\u00e9 <span class=\"_\"> </span>acq<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ir<span class=\"_ _1\"></span>e <span class=\"_\"> </span>n<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ove<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>risorse <span class=\"_\"> </span>a <span class=\"_ _2\"> </span>livello <span class=\"_\"> </span>di <span class=\"_\"> </span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tale; <span class=\"_\"> </span>q<span class=\"_ _0\"></span>uanto <span class=\"_\"> </span>sopr<span class=\"_ _0\"></span>a <span class=\"_\"> </span>espost<span class=\"_ _3\"></span>o config<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra l<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>esisten<span class=\"_ _3\"></span>za di <span class=\"_ _3\"></span>un\u2019incerte<span class=\"_ _0\"></span>zza s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gnif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cati<span class=\"_ _3\"></span>va che <span class=\"_ _3\"></span>pu\u00f2 fa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>orgere <span class=\"_ _0\"></span>du<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>bi sig<span class=\"_ _3\"></span>nificativi <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulla continu<span class=\"_ _0\"></span>it\u00e0 azie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dale.<span class=\"_ _3\"></span> Ciononosta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i Am<span class=\"_ _3\"></span>ministrat<span class=\"_ _0\"></span>ori riteng<span class=\"_ _3\"></span>ono che<span class=\"_ _3\"></span> siano st<span class=\"_ _0\"></span>ate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>poste<span class=\"_ _3\"></span> in esse<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>adegu<span class=\"_ _3\"></span>ate misure<span class=\"_ _3\"></span> per <span class=\"_ _3\"></span>limitare <span class=\"_ _1d\"></span>l\u2019assorbime<span class=\"_ _0\"></span>nto <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cassa<span class=\"_ _3\"></span> o<span class=\"_ _0\"></span>perati<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>possi<span class=\"_ _0\"></span>bili <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>conte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>costi e pe<span class=\"_ _3\"></span>r i<span class=\"_ _3\"></span>l rec<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>per<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>volumi <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>differenti<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span>ttori<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i a<span class=\"_ _3\"></span>ttivit\u00e0. <span class=\"_ _3\"></span>Dopo a<span class=\"_ _0\"></span>ver ef<span class=\"_ _0\"></span>fettu<span class=\"_ _3\"></span>ato <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> neces<span class=\"_ _3\"></span>sarie verifiche <span class=\"_ _16\"> </span>ed <span class=\"_ _27\"> </span>a<span class=\"_ _1\"></span>ver <span class=\"_ _16\"> </span>valutat<span class=\"_ _3\"></span>o <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>incerte<span class=\"_ _0\"></span>zze <span class=\"_ _16\"> </span>sopra <span class=\"_ _16\"> </span>descr<span class=\"_ _0\"></span>itte, <span class=\"_ _16\"> </span>gli <span class=\"_ _16\"> </span>Amminist<span class=\"_ _0\"></span>ratori <span class=\"_ _16\"> </span>hanno <span class=\"_ _16\"> </span>l<span class=\"_ _0\"></span>a ragione<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>aspettat<span class=\"_ _3\"></span>iva <span class=\"_ _3\"></span>che<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Societ\u00e0<span class=\"_ _3\"></span> ed<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>abbi<span class=\"_ _3\"></span>a<span class=\"_ _6\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dispos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>one <span class=\"_ _1d\"></span>ad<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>ua<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ris<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse<span class=\"_ _0\"></span> per continu<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l\u2019esiste<span class=\"_ _0\"></span>nza operati<span class=\"_ _3\"></span>va <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pre<span class=\"ff3\">vedibi<span class=\"_ _0\"></span>le futuro. Per<span class=\"_ _0\"></span> le ragioni sopra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>esp<span class=\"_ _0\"></span>oste, gli </span>Amministr<span class=\"_ _3\"></span>atori<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ritengon<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>orretto <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzo <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>upposto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tin<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _5\"></span>azie<span class=\"_ _0\"></span>ndale <span class=\"_ _5\"></span>ne<span class=\"_ _0\"></span>lla predis<span class=\"_ _0\"></span>posizione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> prese<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> Relazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>ia annu<span class=\"_ _0\"></span>ale. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-13-3": {
   "value": "Valutazi<span class=\"_ _3\"></span>one<span class=\"_ _1\"></span><span class=\"fse\"> </span>sulla<span class=\"_ _3\"></span> co<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>inuit<span class=\"_ _0\"></span>\u00e0 aziend<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le<span class=\"fse\"> </span>L\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>dei me<span class=\"_ _0\"></span>rcati<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>il <span class=\"_ _0\"></span>Grup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>opera,<span class=\"_ _3\"></span> gi\u00e0 <span class=\"_ _3\"></span>negati<span class=\"_ _0\"></span>vamente <span class=\"ff3\">i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>fluen<span class=\"_ _0\"></span>zato<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>protrars<span class=\"_ _3\"></span>i </span>del ci<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o n<span class=\"_ _1\"></span>egat<span class=\"_ _3\"></span>ivo <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>fil<span class=\"_ _0\"></span>iera autom<span class=\"_ _0\"></span>otive degl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ul<span class=\"_ _1\"></span>tim<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>anni,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 \u00e8 stato <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>pattato<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>incertezze<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>nelle <span class=\"_ _1d\"></span>prospetti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>di c<span class=\"_ _3\"></span>rescita <span class=\"_ _3\"></span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ate <span class=\"_ _3\"></span>da<span class=\"_ _0\"></span>l c<span class=\"_ _3\"></span>onflitto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>Ucrai<span class=\"_ _0\"></span>na e <span class=\"_ _23\"> </span>da <span class=\"_ _24\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>ritard<span class=\"_ _0\"></span>o <span class=\"_ _23\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _24\"></span>ripresa <span class=\"_ _24\"></span>economi<span class=\"_ _0\"></span>ca <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>alcu<span class=\"_ _0\"></span>ni <span class=\"_ _23\"> </span>merc<span class=\"_ _0\"></span>ati <span class=\"_ _24\"></span>dovut<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>al <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>rotr<span class=\"_ _0\"></span>arsi <span class=\"_ _24\"></span>degli <span class=\"_ _24\"></span>effetti<span class=\"_ _0\"></span> indotti da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Co<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>d-<span class=\"lsc\">19.</span> Con <span class=\"_ _1d\"></span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _1d\"></span>tale <span class=\"_ _1d\"></span>ultimo <span class=\"_ _1d\"></span>aspetto<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _1d\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>chius<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>G<span class=\"_ _1\"></span>ru<span class=\"_ _0\"></span>ppo <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>isco<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>trat<span class=\"_ _0\"></span>o <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1d\"></span>Cina forti r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>duzion<span class=\"_ _3\"></span>i di att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 c<span class=\"_ _3\"></span>onsegue<span class=\"_ _0\"></span>nti alle<span class=\"_ _3\"></span> severe<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>reg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ontrast<span class=\"_ _3\"></span>o alla diff<span class=\"_ _3\"></span>u<span class=\"_ _6\"></span>sione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei c<span class=\"_ _3\"></span>asi da pandem<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a C<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>vid-19 <span class=\"_ _0\"></span>adottate <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>le pae<span class=\"_ _0\"></span>se fin<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a f<span class=\"_ _0\"></span>ine anno.<span class=\"_ _0\"></span>  In <span class=\"_ _23\"> </span>questo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>conte<span class=\"_ _0\"></span>sto <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>inoltre <span class=\"_ _24\"></span>misurat<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _23\"></span>sf<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>de <span class=\"_ _24\"></span>lanciate<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>nto tecnol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gico<span class=\"_ _3\"></span> <span class=\"_\"> </span>che <span class=\"_\"> </span>st<span class=\"_ _3\"></span>a <span class=\"_\"> </span>att<span class=\"_ _3\"></span>raversando<span class=\"_ _3\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>m<span class=\"_ _3\"></span>ondo <span class=\"_ _2\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _2\"> </span>mob<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>non <span class=\"_ _2\"> </span>sol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_\"> </span>prevede<span class=\"_ _3\"></span>ndo <span class=\"_ _2\"> </span>la possibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 di<span class=\"_ _0\"></span> offrire ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>zi t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>adizi<span class=\"_ _3\"></span>onali abbin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti a<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span> es<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ienze dig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tali. Restano<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>comunq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _26\"> </span>invariati <span class=\"_ _2d\"> </span>i <span class=\"_ _2f\"> </span>tem<span class=\"_ _0\"></span>i <span class=\"_ _2d\"> </span>sui <span class=\"_ _2d\"> </span>quali <span class=\"_ _26\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _2d\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _2f\"> </span>\u00e8 <span class=\"_ _2d\"> </span>tenut<span class=\"_ _0\"></span>o <span class=\"_ _2d\"> </span>a <span class=\"_ _2f\"> </span>foc<span class=\"_ _0\"></span>alizzarsi<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>nel persegu<span class=\"_ _0\"></span>imento<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i propr<span class=\"_ _0\"></span>i obiettiv<span class=\"_ _0\"></span>i di cresc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta: \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">il manten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ris<span class=\"_ _0\"></span>orse mo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>etarie adeg<span class=\"_ _3\"></span>uate all<span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>necess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>el G<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _0\"></span>po; </span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">la <span class=\"_ _3\"></span>sal<span class=\"_ _0\"></span>vaguar<span class=\"_ _0\"></span>dia <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>livello <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>rimoni<span class=\"_ _0\"></span>alizzazi<span class=\"_ _0\"></span>one <span class=\"_ _1d\"></span>richiest<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>dalle <span class=\"_ _1d\"></span>normati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>dag<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rdi<span class=\"_ _0\"></span> </span></span>con gli<span class=\"_ _0\"></span> istituti <span class=\"_ _0\"></span>di credit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">la <span class=\"_ _3\"></span>creaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>izion<span class=\"_ _0\"></span>i <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>itorn<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>all\u2019equilibr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>ec<span class=\"_ _3\"></span>ono<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>mo<span class=\"_ _0\"></span>do <span class=\"_ _1d\"></span>da <span class=\"_ _3\"></span>conseg<span class=\"_ _0\"></span>uire </span></span>stabilme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>gin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lit\u00e0 p<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>itive. Per <span class=\"_ _22\"> </span>quanto <span class=\"_ _22\"> </span>rig<span class=\"_ _0\"></span>uarda <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>liquidit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>videnzia <span class=\"_ _25\"> </span>u<span class=\"_ _1\"></span>na <span class=\"_ _22\"> </span>posizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _22\"> </span>netta <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>Gruppo Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>cem<span class=\"_ _3\"></span>bre <span class=\"_ _5\"></span>2022 <span class=\"_ _1\"></span>positiva <span class=\"_ _1\"></span>per <span class=\"_ _5\"></span>1<span class=\"_ _0\"></span>,3 <span class=\"_ _5\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>euro<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>rappres<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>tra <span class=\"_ _1\"></span>l\u2019<span class=\"_ _1\"></span>altr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>da 22,8 milioni di <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>disp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nibi<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> liquide<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> da <span class=\"_ _6\"></span><span class=\"lsc\">17</span>,3 mili<span class=\"_ _0\"></span>oni di <span class=\"_ _1\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>debit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>inanz<span class=\"_ _0\"></span>iari <span class=\"_ _1\"></span>(de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> quali 3,6 <span class=\"_ _1d\"></span>milioni <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _1d\"></span>breve <span class=\"_ _1d\"></span>termi<span class=\"_ _0\"></span>ne) <span class=\"_ _1d\"></span>e <span class=\"_ _3\"></span>da <span class=\"_ _1d\"></span>2,2 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ni <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>deb<span class=\"_ _0\"></span>iti <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _1d\"></span>scopert<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>bancari <span class=\"_ _1d\"></span>relat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi a <span class=\"_ _28\"> </span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>facto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>com<span class=\"_ _0\"></span>petenza <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>c<span class=\"_ _0\"></span>ontrollata<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>tedesc<span class=\"_ _0\"></span>a. <span class=\"_ _4\"> </span>Le <span class=\"_ _4\"> </span>prevision<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>cassa<span class=\"_ _3\"></span> </span>elaborate <span class=\"_\"> </span>dag<span class=\"_ _3\"></span>li <span class=\"_ _4\"> </span>Amm<span class=\"_ _3\"></span>inistratori<span class=\"_ _0\"></span> <span class=\"_\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>pross<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi <span class=\"_\"> </span>12 <span class=\"_\"> </span>mesi <span class=\"_\"> </span>eviden<span class=\"_ _3\"></span>ziano <span class=\"_ _4\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_\"> </span>le <span class=\"_\"> </span>att<span class=\"_ _0\"></span>uali <span class=\"_\"> </span>risorse<span class=\"_ _3\"></span> finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dispo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ib<span class=\"_ _0\"></span>ili <span class=\"_ _4\"> </span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _4\"> </span>C<span class=\"_ _3\"></span>apogruppo<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>ne<span class=\"_ _3\"></span>l <span class=\"_ _4\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _4\"> </span>al <span class=\"_\"> </span>31 <span class=\"_ _30\"> </span>dicembre <span class=\"_\"> </span>2022, <span class=\"_\"> </span>anche<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>in conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>futuro <span class=\"_ _16\"> </span>app<span class=\"_ _0\"></span>orto <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>iqui<span class=\"_ _0\"></span>dit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _16\"> </span>circa <span class=\"_ _16\"> </span>4 <span class=\"_ _26\"> </span>m<span class=\"_ _3\"></span>ilioni <span class=\"_ _26\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _26\"> </span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _16\"> </span>der<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vante dall\u2019al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>enaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dello <span class=\"_ _6\"></span>sta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ilime<span class=\"_ _0\"></span>nto<span class=\"ff3\"> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>San <span class=\"_ _1\"></span>Giorgio<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Canavese,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>risultere<span class=\"_ _0\"></span>bbero <span class=\"_ _1\"></span>adeguate<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ar </span>fronte <span class=\"_ _1\"></span>alle u<span class=\"_ _1\"></span>scite d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cass<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>edibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>esige<span class=\"_ _3\"></span>nze <span class=\"_ _1\"></span>operative<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>luse <span class=\"_ _6\"></span>le <span class=\"_ _1\"></span>spese <span class=\"_ _1\"></span>residue per la chi<span class=\"_ _0\"></span>usura <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>processo<span class=\"_ _3\"></span> di liq<span class=\"_ _0\"></span>uidazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e del<span class=\"_ _3\"></span>la Pininf<span class=\"_ _0\"></span>arina<span class=\"_ _0\"></span> Engineer<span class=\"_ _3\"></span>ing, nonch\u00e9<span class=\"_ _3\"></span> al pag<span class=\"_ _3\"></span>amento<span class=\"_ _0\"></span> delle qu<span class=\"_ _0\"></span>ote in sca<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>enza<span class=\"_ _3\"></span> a breve <span class=\"_ _0\"></span>dei fina<span class=\"_ _0\"></span>nziame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti a me<span class=\"_ _3\"></span>dio lungo te<span class=\"_ _0\"></span>rmine. Oltre <span class=\"_ _4\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_\"> </span>n<span class=\"_ _1\"></span>ecess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>compliance<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>con <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>norme <span class=\"_\"> </span>del <span class=\"_ _4\"> </span>codice <span class=\"_ _30\"> </span>civile <span class=\"_\"> </span>in <span class=\"_ _4\"> </span>mate<span class=\"_ _0\"></span>ria <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i salvagu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rdia <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _2\"> </span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tale <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ociale, <span class=\"_ _2\"> </span>il <span class=\"_ _2\"> </span>Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>attent<span class=\"_ _3\"></span>amente <span class=\"_\"> </span>m<span class=\"_ _3\"></span>onitorare<span class=\"_ _0\"></span> <span class=\"_\"> </span>il <span class=\"_ _2\"> </span>li<span class=\"_ _0\"></span>vello <span class=\"_ _2\"> </span>di patrim<span class=\"_ _0\"></span>onio <span class=\"_ _23\"> </span>netto <span class=\"_ _23\"> </span>cons<span class=\"_ _0\"></span>ol<span class=\"fff\">idato, <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span>cui <span class=\"_ _23\"> </span>valore <span class=\"_ _23\"> </span>minimo <span class=\"_ _23\"></span>di <span class=\"_ _23\"> </span>30 <span class=\"_ _25\"> </span>m<span class=\"_ _0\"></span>ilioni <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>euro <span class=\"_ _23\"> </span>costit<span class=\"_ _0\"></span>uisce <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>\u2019unic<span class=\"_ _3\"></span>o </span>covenant<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iari<span class=\"_ _3\"></span>o <span class=\"_ _2f\"> </span>prese<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_ _26\"> </span>vi<span class=\"_ _1\"></span>gente<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>acc<span class=\"_ _0\"></span>ordo <span class=\"_ _26\"> </span>di <span class=\"_ _2d\"> </span>ristrutturaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>con <span class=\"_ _2d\"> </span>g<span class=\"_ _0\"></span>li <span class=\"_ _2d\"> </span>Istitut<span class=\"_ _3\"></span>i finanziato<span class=\"_ _3\"></span>ri,<span class=\"_ _1\"></span> la cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> verif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ca co<span class=\"_ _0\"></span>ntrattu<span class=\"_ _0\"></span>ale \u00e8 <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta al 31 m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rzo<span class=\"_ _0\"></span> di ogni an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o (all<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> data de<span class=\"_ _3\"></span>l <span class=\"_ _1\"></span>31<span class=\"_ _3\"></span> ma<span class=\"fff ls0\">r<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>o 2022 i<span class=\"_ _0\"></span>l covenant \u00e8<span class=\"_ _3\"></span> stato rispett<span class=\"_ _3\"></span>ato<span class=\"_ _1\"></span>).<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>C<span class=\"_ _0\"></span>onsidera<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do l\u2019<span class=\"_ _0\"></span>andame<span class=\"_ _3\"></span>nto del Grup<span class=\"_ _0\"></span>po nei<span class=\"_ _0\"></span> primi<span class=\"_ _0\"></span> </span>mesi de<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio 202<span class=\"_ _0\"></span>3, n<span class=\"_ _0\"></span>on vi sono<span class=\"_ _0\"></span> evidenze<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>che<span class=\"_ _3\"></span> portino <span class=\"_ _0\"></span>a ritenere <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io i<span class=\"_ _0\"></span>l superame<span class=\"_ _3\"></span>nto del <span class=\"_\"> </span>suddett<span class=\"_ _3\"></span>o <span class=\"_\"> </span>covena<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_\"> </span>prossima<span class=\"_ _0\"></span> <span class=\"_\"> </span>data <span class=\"_ _2\"> </span>di <span class=\"_\"> </span>misu<span class=\"_ _0\"></span>razione<span class=\"_ _0\"></span> <span class=\"_\"> </span>del <span class=\"_\"> </span>31<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>zo <span class=\"_\"> </span>2023<span class=\"_ _1\"></span>. <span class=\"_\"> </span>Occ<span class=\"_ _3\"></span>orre comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_\"> </span>ricord<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re <span class=\"_\"> </span>che <span class=\"_\"> </span>le <span class=\"_\"> </span>ob<span class=\"_ _0\"></span>bligazio<span class=\"_ _0\"></span>ni <span class=\"_\"> </span>finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie <span class=\"_\"> </span>della <span class=\"_\"> </span>Soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0 <span class=\"_\"> </span>inere<span class=\"_ _3\"></span>nti <span class=\"_\"> </span>l<span class=\"_ _1\"></span>\u2019Ac<span class=\"_ _0\"></span>cordo <span class=\"_\"> </span>di<span class=\"_ _0\"></span> riscade<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziament<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>sono <span class=\"_ _28\"> </span>totalme<span class=\"_ _3\"></span>nte <span class=\"_ _28\"> </span>garantite <span class=\"_ _4\"> </span>dal <span class=\"_ _27\"> </span>gr<span class=\"_ _0\"></span>uppo <span class=\"_ _28\"> </span>Mahind<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a, <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>ha <span class=\"_ _27\"> </span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to supporto<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>io <span class=\"_ _8\"> </span>da <span class=\"_ _8\"> </span>ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mo <span class=\"_ _2f\"> </span>nell\u2019am<span class=\"_ _0\"></span>bito <span class=\"_ _2f\"> </span>dell\u2019oper<span class=\"_ _0\"></span>azione <span class=\"_ _2f\"> </span>di <span class=\"_ _8\"> </span>aument<span class=\"_ _3\"></span>o <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>ca<span class=\"_ _0\"></span>pit<span class=\"_ _1\"></span><span class=\"ff3\">a<span class=\"_ _1\"></span>le </span>perfezi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>nel 2021<span class=\"_ _0\"></span>.  Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _22\"> </span>agli <span class=\"_ _2\"> </span>aspett<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _2\"> </span>e<span class=\"_ _0\"></span>d <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _2\"> </span>p<span class=\"_ _3\"></span>articolare <span class=\"_ _22\"> </span>il <span class=\"_\"> </span>rit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rno <span class=\"_ _22\"> </span>all\u2019utile <span class=\"_ _2\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>ese<span class=\"_ _0\"></span>rcizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _2\"> </span>la Societ\u00e0<span class=\"_ _3\"></span> <span class=\"_\"> </span>ed<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>il <span class=\"_ _22\"> </span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>sulla<span class=\"_ _3\"></span> <span class=\"_\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _22\"> </span>delle <span class=\"_ _22\"> </span>prospetti<span class=\"_ _3\"></span>ve <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_\"> </span>m<span class=\"_ _3\"></span>ercato <span class=\"_ _22\"> </span>ad <span class=\"_ _2\"> </span>ogg<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ed<span class=\"_ _0\"></span>ibili <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>d <span class=\"_ _2\"> </span>in<span class=\"_ _3\"></span> continu<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>azioni in<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>aprese<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>nei<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>precedenti <span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi <span class=\"_ _1\"></span>proseg<span class=\"_ _0\"></span>uono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>iniziati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e vol<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> al <span class=\"_ _22\"> </span>conte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>delle <span class=\"_ _22\"> </span>spese<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ge<span class=\"_ _3\"></span>nerali <span class=\"_ _22\"> </span>ed <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>migliorame<span class=\"_ _3\"></span>nto <span class=\"_ _25\"> </span>della <span class=\"_ _22\"> </span>gestio<span class=\"_ _0\"></span>ne <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _25\"> </span>personale<span class=\"_ _3\"></span> diretto <span class=\"_ _6\"></span>ed <span class=\"_ _1\"></span>indiretto <span class=\"_ _6\"></span>final<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzate <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>migliorame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>della <span class=\"_ _5\"></span>m<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nalit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>operative, <span class=\"_ _1\"></span>in partico<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>are p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>que<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ondotte in <span class=\"_ _1\"></span>German<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>e Cina. Con r<span class=\"_ _1\"></span>iferime<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>alla liquidazi<span class=\"_ _0\"></span>one d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la control<span class=\"_ _0\"></span>lata <span class=\"_ _1\"></span>Pininf<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rina Engineering<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>S.r.l. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>pro<span class=\"_ _1\"></span>cess<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>prossim<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>alla <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onclusio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>auspica possa ess<span class=\"_ _0\"></span>ere com<span class=\"_ _3\"></span>pl<span class=\"_ _1\"></span>et<span class=\"_ _3\"></span>ato entro l\u2019e<span class=\"_ _0\"></span>serc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio 2023<span class=\"_ _3\"></span>.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Dal <span class=\"_ _0\"></span>punto <span class=\"_ _0\"></span>di v<span class=\"_ _0\"></span>ista comme<span class=\"_ _3\"></span>rciale <span class=\"_ _0\"></span>il Gru<span class=\"_ _0\"></span>ppo \u00e8 <span class=\"fff\">costa<span class=\"_ _3\"></span>ntemente<span class=\"_ _0\"></span> impegn<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019indi<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iduaz<span class=\"_ _0\"></span>ione e<span class=\"_ _3\"></span> </span>svilupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di nuo<span class=\"_ _0\"></span>ve iniziati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e al fine d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> adegu<span class=\"_ _0\"></span>are anche d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l punt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di vista tec<span class=\"_ _3\"></span>nologico e del<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> sostenib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_\"> </span>i <span class=\"_ _28\"> </span>servizi <span class=\"_\"> </span>o<span class=\"_ _1\"></span>fferti <span class=\"_\"> </span>n<span class=\"_ _1\"></span>ei <span class=\"_\"> </span>di<span class=\"_ _1\"></span>ffere<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>setto<span class=\"_ _3\"></span>ri <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _4\"> </span>alle <span class=\"_ _4\"> </span>contin<span class=\"_ _0\"></span>ue <span class=\"_ _4\"> </span>mutaz<span class=\"_ _3\"></span>ioni <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> doman<span class=\"_ _0\"></span>da de<span class=\"_ _0\"></span>i mercat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> in cui i<span class=\"_ _0\"></span>l Grupp<span class=\"_ _0\"></span>o oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>.  Per <span class=\"_ _27\"> </span>quanto <span class=\"_ _28\"> </span>ri<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>uar<span class=\"_ _1\"></span>da <span class=\"_ _28\"> </span>l\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _27\"> </span>generale <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>merc<span class=\"_ _0\"></span>ati, <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>ur <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _27\"> </span>un <span class=\"_ _27\"> </span>contesto<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>anc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span> caratte<span class=\"_ _0\"></span>rizzato<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span> profili <span class=\"_ _3\"></span>di incertezz<span class=\"_ _3\"></span>a, si rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>una c<span class=\"_ _3\"></span>erta stabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _0\"></span> nelle <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtunit\u00e0<span class=\"_ _3\"></span> di bus<span class=\"_ _0\"></span>iness e <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _1d\"></span>prezzi <span class=\"_ _1d\"></span>offerti <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>inea <span class=\"_ _1d\"></span>con <span class=\"_ _1d\"></span>quanto <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>agi<span class=\"_ _1\"></span><span class=\"fff\">nato <span class=\"_ _1d\"></span>dag<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>Ammi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>istrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>l\u2019eserciz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _1d\"></span>corso.<span class=\"ff3\"> </span></span>I <span class=\"_ _28\"> </span>dati <span class=\"_ _27\"> </span>cons<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>ivati <span class=\"_ _4\"> </span>n<span class=\"_ _1\"></span>el <span class=\"_ _27\"> </span>2022 <span class=\"_ _28\"> </span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>nzian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>un <span class=\"_ _27\"> </span>comp<span class=\"_ _0\"></span>lessivo <span class=\"_ _4\"> </span>peggiorament<span class=\"_ _3\"></span>o <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _27\"> </span>m<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>ine<span class=\"_ _3\"></span> operat<span class=\"_ _0\"></span>ivo <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>ispet<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>previsi<span class=\"_ _0\"></span>oni <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>effetto<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>ll\u2019andament<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>inferiore<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nsu<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>ato dalla <span class=\"_ _3\"></span>Pininfar<span class=\"_ _0\"></span>ina De<span class=\"_ _3\"></span>utschland <span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>dalla <span class=\"_ _0\"></span>Pini<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>fari<span class=\"_ _0\"></span>na S<span class=\"_ _3\"></span>hangha<span class=\"_ _0\"></span>i, re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>uppo si <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1d\"></span>attivato <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>ndiv<span class=\"_ _0\"></span>iduare<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ul<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iori<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na<span class=\"_ _0\"></span>lizzate <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span> rec<span class=\"_ _3\"></span>upero<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _3\"></span> m<span class=\"_ _0\"></span>argin<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>nei <span class=\"_ _1d\"></span>ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>etti<span class=\"_ _3\"></span>vi mercati.<span class=\"_ _3\"></span> In <span class=\"_ _5\"></span>questo<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>scenar<span class=\"_ _0\"></span>io, <span class=\"_ _5\"></span>dopo<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>aver <span class=\"_ _6\"></span>verificat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>proiezi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"></span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mic<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>-finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _5\"></span>elab<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rate <span class=\"_ _6\"></span>per l\u2019eserciz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_\"> </span>2023<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>(in <span class=\"_\"> </span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i, <span class=\"_\"> </span>re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>vamente <span class=\"_ _2\"> </span>al <span class=\"_\"> </span>param<span class=\"_ _3\"></span>etro <span class=\"_\"> </span>dei <span class=\"_\"> </span>Rica<span class=\"_ _0\"></span>vi <span class=\"_\"> </span>total<span class=\"_ _0\"></span>i, <span class=\"_\"> </span>non<span class=\"_ _0\"></span> <span class=\"_\"> </span>si <span class=\"_\"> </span>preved<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no fenome<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>negat<span class=\"_ _0\"></span>ivi diret<span class=\"_ _0\"></span>tamente<span class=\"_ _3\"></span> legat<span class=\"_ _0\"></span>i al Co<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>d)<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le a<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ni di r<span class=\"_ _0\"></span>ifocal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ndiv<span class=\"_ _0\"></span>iduate<span class=\"_ _0\"></span> dal<span class=\"_ _3\"></span> Grupp<span class=\"_ _0\"></span>o, <span class=\"_\"> </span>gl<span class=\"_ _0\"></span>i <span class=\"_\"> </span>Amm<span class=\"_ _3\"></span>inistrato<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_\"> </span>r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>teng<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>il <span class=\"_ _2\"> </span>proc<span class=\"_ _3\"></span>esso<span class=\"_ _1\"></span> <span class=\"_\"> </span>di<span class=\"_ _0\"></span> <span class=\"_\"> </span>ristr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>razio<span class=\"_ _0\"></span>ne <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>rifoca<span class=\"_ _0\"></span>lizzaz<span class=\"_ _0\"></span>ione implich<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>ancora <span class=\"_ _6\"></span>sig<span class=\"_ _0\"></span>nificati<span class=\"_ _0\"></span>ve <span class=\"_ _6\"></span>sfide <span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>termi<span class=\"_ _0\"></span>ni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>volume <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>endite<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>ez<span class=\"_ _0\"></span>zi <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>otteniment<span class=\"_ _3\"></span>o dei contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span> oltre che<span class=\"_ _3\"></span> contenime<span class=\"_ _3\"></span>nto dei costi.<span class=\"_ _0\"></span>  Second<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>gli <span class=\"_ _5\"></span>Ammin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>strat<span class=\"_ _0\"></span>ori, <span class=\"_ _5\"></span>te<span class=\"_ _0\"></span>nuto <span class=\"_ _6\"></span>conto <span class=\"_ _6\"></span>dell\u2019an<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ament<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>consunt<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>nell<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>2022, permane an<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>rilevante<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>incertezz<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>con <span class=\"_ _1\"></span>riferimento a<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>ra<span class=\"_ _1\"></span>gg<span class=\"_ _3\"></span>iungiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>li <span class=\"_ _6\"></span>obietti<span class=\"_ _3\"></span>vi di <span class=\"_ _4\"> </span>volume <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ella <span class=\"_ _4\"> </span>pr<span class=\"_ _0\"></span>oduzione<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>migl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>orame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>della <span class=\"_ _4\"> </span>marg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nalit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span>, <span class=\"_ _4\"> </span>dipende<span class=\"_ _3\"></span>nti <span class=\"_ _28\"> </span>da <span class=\"_ _4\"> </span>una<span class=\"_ _0\"></span> durevo<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>ripresa<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>nei <span class=\"_ _1\"></span>prossim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>anni<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _6\"></span>operan<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Societ\u00e0 <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gr<span class=\"_ _0\"></span>uppo, <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n partico<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>are attenzio<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>merc<span class=\"_ _3\"></span>ato <span class=\"_ _1\"></span>tedesc<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>qu<span class=\"_ _3\"></span>el<span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>inese, e <span class=\"_ _1\"></span>dall\u2019e<span class=\"_ _0\"></span>voluzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>prezz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di ottenime<span class=\"_ _0\"></span>nto <span class=\"_ _12\"> </span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>i <span class=\"_ _12\"> </span>e <span class=\"_ _2c\"> </span>dei <span class=\"_ _12\"> </span>costi <span class=\"_ _2c\"> </span>di <span class=\"_ _12\"> </span>appro<span class=\"_ _0\"></span>vvigio<span class=\"_ _0\"></span>namento<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>che <span class=\"_ _12\"> </span>pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>mett<span class=\"_ _0\"></span>ano <span class=\"_ _2c\"> </span>il conseg<span class=\"_ _0\"></span>uimento<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>margi<span class=\"_ _0\"></span>nalit\u00e0 <span class=\"_ _1\"></span>positive <span class=\"_ _6\"></span>essenz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _6\"></span>anche <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>mante<span class=\"_ _0\"></span>niment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>equ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>siti <span class=\"_ _6\"></span>di patrim<span class=\"_ _0\"></span>onializzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>del <span class=\"_ _2f\"> </span>Gruppo <span class=\"_ _2f\"> </span>previsti<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>dall\u2019A<span class=\"_ _3\"></span>ccordo <span class=\"_ _2f\"> </span>di <span class=\"_ _8\"> </span>riscaden<span class=\"_ _3\"></span>ziamento. <span class=\"_ _2f\"> </span>Qua<span class=\"_ _0\"></span>lora l\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _25\"> </span>ec<span class=\"_ _3\"></span>onomico <span class=\"_ _24\"></span>e, <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>onsegue<span class=\"_ _3\"></span>nza, <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>risult<span class=\"_ _0\"></span>ati <span class=\"_ _23\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _24\"></span>non <span class=\"_ _23\"> </span>dovesser<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>ri<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ultare <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n linea <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>previsi<span class=\"_ _0\"></span>oni, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>Soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>ed <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>dovrebbe<span class=\"_ _3\"></span>ro <span class=\"_ _6\"></span>ricercare<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>font<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to alternati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e, <span class=\"_\"> </span>no<span class=\"_ _0\"></span>nch\u00e9 <span class=\"_\"> </span>acq<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ir<span class=\"_ _1\"></span>e <span class=\"_\"> </span>n<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ove<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>risorse <span class=\"_\"> </span>a <span class=\"_ _2\"> </span>livello <span class=\"_\"> </span>di <span class=\"_\"> </span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tale; <span class=\"_\"> </span>q<span class=\"_ _0\"></span>uanto <span class=\"_\"> </span>sopr<span class=\"_ _0\"></span>a <span class=\"_\"> </span>espost<span class=\"_ _3\"></span>o config<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra l<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>esisten<span class=\"_ _3\"></span>za di <span class=\"_ _3\"></span>un\u2019incerte<span class=\"_ _0\"></span>zza s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gnif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cati<span class=\"_ _3\"></span>va che <span class=\"_ _3\"></span>pu\u00f2 fa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>orgere <span class=\"_ _0\"></span>du<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>bi sig<span class=\"_ _3\"></span>nificativi <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulla continu<span class=\"_ _0\"></span>it\u00e0 azie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dale.<span class=\"_ _3\"></span> Ciononosta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i Am<span class=\"_ _3\"></span>ministrat<span class=\"_ _0\"></span>ori riteng<span class=\"_ _3\"></span>ono che<span class=\"_ _3\"></span> siano st<span class=\"_ _0\"></span>ate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>poste<span class=\"_ _3\"></span> in esse<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>adegu<span class=\"_ _3\"></span>ate misure<span class=\"_ _3\"></span> per <span class=\"_ _3\"></span>limitare <span class=\"_ _1d\"></span>l\u2019assorbime<span class=\"_ _0\"></span>nto <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cassa<span class=\"_ _3\"></span> o<span class=\"_ _0\"></span>perati<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>possi<span class=\"_ _0\"></span>bili <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>conte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>costi e pe<span class=\"_ _3\"></span>r i<span class=\"_ _3\"></span>l rec<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>per<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>volumi <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>differenti<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span>ttori<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i a<span class=\"_ _3\"></span>ttivit\u00e0. <span class=\"_ _3\"></span>Dopo a<span class=\"_ _0\"></span>ver ef<span class=\"_ _0\"></span>fettu<span class=\"_ _3\"></span>ato <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> neces<span class=\"_ _3\"></span>sarie verifiche <span class=\"_ _16\"> </span>ed <span class=\"_ _27\"> </span>a<span class=\"_ _1\"></span>ver <span class=\"_ _16\"> </span>valutat<span class=\"_ _3\"></span>o <span class=\"_ _16\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>incerte<span class=\"_ _0\"></span>zze <span class=\"_ _16\"> </span>sopra <span class=\"_ _16\"> </span>descr<span class=\"_ _0\"></span>itte, <span class=\"_ _16\"> </span>gli <span class=\"_ _16\"> </span>Amminist<span class=\"_ _0\"></span>ratori <span class=\"_ _16\"> </span>hanno <span class=\"_ _16\"> </span>l<span class=\"_ _0\"></span>a ragione<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>aspettat<span class=\"_ _3\"></span>iva <span class=\"_ _3\"></span>che<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Societ\u00e0<span class=\"_ _3\"></span> ed<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>abbi<span class=\"_ _3\"></span>a<span class=\"_ _6\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>dispos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>one <span class=\"_ _1d\"></span>ad<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>ua<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ris<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse<span class=\"_ _0\"></span> per continu<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l\u2019esiste<span class=\"_ _0\"></span>nza operati<span class=\"_ _3\"></span>va <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pre<span class=\"ff3\">vedibi<span class=\"_ _0\"></span>le futuro. Per<span class=\"_ _0\"></span> le ragioni sopra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>esp<span class=\"_ _0\"></span>oste, gli </span>Amministr<span class=\"_ _3\"></span>atori<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ritengon<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>orretto <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzo <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>upposto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>ella <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tin<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _5\"></span>azie<span class=\"_ _0\"></span>ndale <span class=\"_ _5\"></span>ne<span class=\"_ _0\"></span>lla predis<span class=\"_ _0\"></span>posizione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> prese<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> Relazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>ia annu<span class=\"_ _0\"></span>ale. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-2": {
   "value": "2.2 Criteri <span class=\"_ _3\"></span>di consolid<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _0\"></span>o Area di c<span class=\"_ _0\"></span>onsolid<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o (a) Soc<span class=\"_ _0\"></span>iet\u00e0 c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrol<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ate Il <span class=\"_ _22\"> </span>Bilanci<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>cons<span class=\"_ _3\"></span>olidato <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpren<span class=\"_ _3\"></span>de <span class=\"_ _22\"> </span>il <span class=\"_ _22\"> </span>bilanci<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina <span class=\"_ _22\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _25\"> </span>sue<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>imprese<span class=\"_ _3\"></span> control<span class=\"_ _0\"></span>late, di<span class=\"_ _0\"></span>rettamente<span class=\"_ _3\"></span> o indiret<span class=\"_ _0\"></span>tamente.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> Il <span class=\"_ _25\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>un\u2019entit\u00e0 <span class=\"_ _23\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>esp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>o <span class=\"_ _25\"> </span>ha <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>diritto, <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>variabil<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span><span class=\"ff3\">t\u00e0 <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _23\"> </span>risultat<span class=\"_ _3\"></span>i </span>deriva<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tit\u00e0 ed<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ha la possibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di influe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zare<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>ris<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ltati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso l\u2019eserciz<span class=\"_ _0\"></span>io del potere <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ll\u2019entit<span class=\"_ _3\"></span>\u00e0 st<span class=\"_ _3\"></span>essa. <span class=\"_ _3\"></span>I <span class=\"_ _1d\"></span>bilan<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>rollate <span class=\"_ _3\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>inclus<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>B<span class=\"_ _0\"></span>ilancio <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sol<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dato<span class=\"_ _0\"></span> a partire da<span class=\"_ _0\"></span>lla dat<span class=\"_ _0\"></span>a in cui si assu<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrol<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o fino al mome<span class=\"_ _3\"></span>nto in cui tale co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo cessa d<span class=\"_ _3\"></span>i esistere.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> Il cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidament<span class=\"_ _3\"></span>o dei bila<span class=\"_ _0\"></span>nci del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span>ociet\u00e0 c<span class=\"_ _0\"></span>ontr<span class=\"_ _0\"></span>ollate \u00e8 effe<span class=\"_ _0\"></span>ttuato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ave<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so il met<span class=\"_ _3\"></span>odo de<span class=\"_ _3\"></span>l<span class=\"_ _6\"></span> conso<span class=\"_ _0\"></span>lidame<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>teg<span class=\"_ _3\"></span>rale. T<span class=\"_ _3\"></span>ale me<span class=\"_ _3\"></span>todo<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>iste <span class=\"_ _3\"></span>nell\u2019assu<span class=\"_ _0\"></span>nzione<span class=\"_ _3\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit<span class=\"_ _0\"></span>\u00e0, de<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span><span class=\"ff3\">si<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0, </span>dei <span class=\"_ _4\"> </span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e <span class=\"_\"> </span>dei <span class=\"_ _4\"> </span>rica<span class=\"_ _0\"></span>vi <span class=\"_\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>oro <span class=\"_ _4\"> </span>amm<span class=\"_ _3\"></span>ontare <span class=\"_\"> </span>com<span class=\"_ _0\"></span>plessivo<span class=\"_ _0\"></span>, <span class=\"_ _30\"> </span>p<span class=\"_ _1\"></span>rescin<span class=\"_ _3\"></span>dendo <span class=\"_ _4\"> </span>dal<span class=\"_ _0\"></span>l\u2019entit<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ella parteci<span class=\"_ _0\"></span>pazio<span class=\"_ _0\"></span>ne <span class=\"_ _2\"> </span>deten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _2\"> </span>e <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>attribuzi<span class=\"_ _0\"></span>one <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>soci <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>mi<span class=\"_ _3\"></span>noranza, <span class=\"_ _2\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _2\"> </span>ap<span class=\"_ _0\"></span>posite <span class=\"_ _22\"> </span>voci <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l Bilancio <span class=\"_ _23\"></span>c<span class=\"_ _3\"></span>onsolidato, <span class=\"_ _24\"></span>della <span class=\"_ _24\"></span>quota <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _23\"></span>patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _24\"></span>netto <span class=\"_ _23\"> </span>e <span class=\"_ _24\"></span>del <span class=\"_ _23\"> </span>risultat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dell<span class=\"_ _6\"></span>\u2019eserciz<span class=\"_ _3\"></span>io <span class=\"_ _25\"> </span>di <span class=\"_ _24\"></span>loro compete<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a.<span class=\"_ _3\"></span> Attravers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsol<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dament<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>diti <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>deb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>onc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>avi <span class=\"_ _0\"></span>der<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>va<span class=\"_ _0\"></span>nti da <span class=\"_ _24\"></span>transaz<span class=\"_ _0\"></span>ioni <span class=\"_ _24\"></span>tra <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>luse <span class=\"_ _24\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>area<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>solidame<span class=\"_ _3\"></span>nto <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span>ramente<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>el<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>; sono <span class=\"_ _2c\"> </span>altres\u00ec<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>eliminate<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>minus<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alenze <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>plus<span class=\"_ _0\"></span>valenze <span class=\"_ _2c\"> </span>derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>da <span class=\"_ _12\"> </span>t<span class=\"_ _0\"></span>rasferime<span class=\"_ _3\"></span>nti d\u2019immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ilizz<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>tra <span class=\"_ _23\"> </span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>consoli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ate,<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>erdite<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>utili <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>rivanti<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>da <span class=\"_ _23\"> </span>operazioni<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>tra<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _25\"> </span>cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidate <span class=\"_ _23\"> </span>relativi <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>cessioni <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _25\"> </span>beni <span class=\"_ _25\"> </span>che <span class=\"_ _25\"> </span>permang<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _25\"> </span>come <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>nze <span class=\"_ _25\"> </span>press<span class=\"_ _0\"></span>o l\u2019impresa<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>acqui<span class=\"_ _0\"></span>rente, <span class=\"_ _4\"> </span>le <span class=\"_ _27\"> </span>sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>riprist<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>va<span class=\"_ _1\"></span>lore <span class=\"_ _4\"> </span>di <span class=\"_ _27\"> </span>partec<span class=\"_ _3\"></span>ipazioni<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _28\"> </span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0 conso<span class=\"_ _0\"></span>lidate, <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>onc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 i di<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ndi infrag<span class=\"_ _3\"></span>ruppo.  Le <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> p<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sses<span class=\"_ _0\"></span>so <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ollate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orta<span class=\"_ _0\"></span>no <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>uisizi<span class=\"_ _0\"></span>one/per<span class=\"_ _3\"></span>dita di c<span class=\"_ _0\"></span>ontro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo s<span class=\"_ _3\"></span>ono isc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tte<span class=\"_ _3\"></span> fra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>di Patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>o. La <span class=\"_ _3\"></span>differen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tra<span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>pagato<span class=\"_ _3\"></span> e <span class=\"_ _1\"></span>la quot<span class=\"_ _0\"></span>a di <span class=\"_ _1\"></span>patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> netto a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to \u00e8 r<span class=\"_ _1\"></span>egist<span class=\"_ _3\"></span>ra<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontropartit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> al Patrim<span class=\"_ _0\"></span>onio netto del Grupp<span class=\"_ _0\"></span>o come g<span class=\"_ _3\"></span>li <span class=\"_ _1\"></span>Uti<span class=\"_ _0\"></span>li/perdite<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>lla cess<span class=\"_ _0\"></span>ione de<span class=\"_ _3\"></span>lle quote <span class=\"_ _0\"></span>a soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di mi<span class=\"_ _3\"></span>noranza.<span class=\"_ _1\"></span> Ai <span class=\"_ _28\"> </span>bilanci <span class=\"_ _28\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _28\"> </span>contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>late <span class=\"_ _28\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _28\"> </span>appor<span class=\"_ _3\"></span>tate <span class=\"_ _28\"> </span>le <span class=\"_ _27\"> </span>rettifiche <span class=\"_ _28\"> </span>necess<span class=\"_ _3\"></span>arie <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>rendere<span class=\"_ _3\"></span> omogenei<span class=\"_ _3\"></span> i <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iteri<span class=\"_ _0\"></span> di valuta<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne con q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>lli adott<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti da<span class=\"_ _0\"></span>l Grupp<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span> Al <span class=\"_ _6\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>imprese <span class=\"_ _1\"></span>controllate <span class=\"_ _1\"></span>consol<span class=\"_ _0\"></span>idate <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>metod<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntegr<span class=\"_ _3\"></span>ale <span class=\"_ _6\"></span>risultav<span class=\"_ _0\"></span>ano le segue<span class=\"_ _0\"></span>nti: % Capitale Ragione so<span class=\"_ _1\"></span>ciale <span class=\"_ _1\"></span>  Sede Socia<span class=\"_ _1\"></span>le  posses<span class=\"_ _1\"></span>so  Detenuta<span class=\"_ _1\"></span> tramite <span class=\"_ _1\"></span> Valuta sociale<span class=\"_ _1\"></span> Grupp<span class=\"_ _1\"></span>o 501 Brickel<span class=\"_ _1\"></span>l Key Drive,<span class=\"_ _1\"></span> Pininfari<span class=\"_ _1\"></span>na of America Suite 200, <span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> US<span class=\"_ _0\"></span>D<span class=\"_ _1\"></span> 10.000<span class=\"_ _1\"></span> Corp.   Mia<span class=\"_ _1\"></span>mi FL 33131 US<span class=\"_ _1\"></span> Via Rai<span class=\"_ _1\"></span>mondo Pininfari<span class=\"_ _1\"></span>na Engineering<span class=\"_ _1\"></span> Montecuc<span class=\"_ _1\"></span>coli 9,<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> EUR 100.000<span class=\"_ _1\"></span> Srl in liquida<span class=\"_ _1\"></span>zione  <span class=\"_ _1\"></span> Torino, Ita<span class=\"_ _1\"></span>lia Pininfari<span class=\"_ _1\"></span>na Deutschla<span class=\"_ _1\"></span>nd Frankfurt<span class=\"_ _1\"></span>er Ring 81, <span class=\"_ _1\"></span> Pininfari<span class=\"_ _1\"></span>na Engineering<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>EUR 3.100.000<span class=\"_ _1\"></span> GmbH<span class=\"_ _1\"></span>   Mona<span class=\"_ _1\"></span>co, Germania <span class=\"_ _1\"></span> Srl in liquida<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span> Unit 1, Buildi<span class=\"_ _1\"></span>ng 3, Lan<span class=\"_ _1\"></span>e 56, Antuo Roa<span class=\"_ _1\"></span>d, Pininfari<span class=\"_ _1\"></span>na Shanghai<span class=\"_ _1\"></span> Co. Anting, 20<span class=\"_ _1\"></span>1805, 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> CNY 3.702.824<span class=\"_ _1\"></span> Ltd   Jiad<span class=\"_ _1\"></span>ing district, Shanghai<span class=\"_ _1\"></span>, Cina<span class=\"_ _1\"></span> La <span class=\"_ _1\"></span>data di <span class=\"_ _6\"></span>chiusu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>ollate <span class=\"_ _1\"></span>coinc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>chi<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>sura<span class=\"_ _0\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pininfa<span class=\"_ _3\"></span>rina S.p.A.<span class=\"_ _3\"></span> In data 26 ott<span class=\"_ _0\"></span>obre 2020 l\u2019asse<span class=\"_ _3\"></span>mblea dei soci del<span class=\"_ _0\"></span>la Pini<span class=\"_ _0\"></span>nfarin<span class=\"_ _0\"></span>a Engineeri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g S.r.l. h<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> deliber<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to la <span class=\"_ _3\"></span>messa <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>liquidazi<span class=\"_ _0\"></span>one <span class=\"_ _1d\"></span>della <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>\u00c8 <span class=\"_ _3\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>isto <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>proced<span class=\"_ _0\"></span>ura <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ompletat<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>corso<span class=\"_ _3\"></span> del 2023<span class=\"_ _0\"></span>.  (c)<span class=\"ff11\"> </span>Altre <span class=\"_ _0\"></span>imprese<span class=\"_ _3\"></span> Le <span class=\"_ _5\"></span>Partec<span class=\"_ _0\"></span>ipazion<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>altre <span class=\"_ _5\"></span>imprese<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _5\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _6\"></span>valutate <span class=\"_ _6\"></span>al <span class=\"_ _24\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>value; <span class=\"_ _5\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>utili <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e perdite<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>derivant<span class=\"_ _0\"></span>i da variazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nel fair value<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono imput<span class=\"_ _0\"></span>ati direttamente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al patrim<span class=\"_ _3\"></span>onio netto, senza <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>lassif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cazi<span class=\"_ _0\"></span>one <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto <span class=\"_ _23\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>se<span class=\"_ _3\"></span>de <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>de<span class=\"_ _6\"></span>lla <span class=\"_ _23\"> </span>partec<span class=\"_ _0\"></span>ipazione <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>di riduzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>valore r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a def<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nit<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a. <span class=\"_ _3\"></span>Gli e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ntuali <span class=\"_ _3\"></span>dividendi <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>vuti d<span class=\"_ _0\"></span>a t<span class=\"_ _3\"></span>ali parte<span class=\"_ _0\"></span>cipate<span class=\"_ _3\"></span> son<span class=\"_ _3\"></span>o imputat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> al c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto ec<span class=\"_ _3\"></span>onomico <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o.<span class=\"ff3\"> </span>(d) Var<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>azioni<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019area<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di c<span class=\"_ _0\"></span>onsolida<span class=\"_ _0\"></span>mento<span class=\"_ _0\"></span> <span class=\"ff4\"> </span>Nel cors<span class=\"_ _0\"></span>o de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 2022 <span class=\"_ _0\"></span>non si s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>verificate <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span><span class=\"fff\">ariazioni <span class=\"_ _3\"></span>nell\u2019area <span class=\"_ _0\"></span>di cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidame<span class=\"_ _0\"></span>nto r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> 31 </span>dicem<span class=\"_ _0\"></span>bre 2021. <span class=\"_ _0\"></span> In data<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>29 apr<span class=\"_ _0\"></span>ile 2022 s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> \u00e8<span class=\"_ _0\"></span> comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>etata<span class=\"_ _0\"></span> l\u2019iscrizi<span class=\"_ _0\"></span>one al<span class=\"_ _0\"></span> registro <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mprese<span class=\"_ _3\"></span> di Monac<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> (DE) <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> fusione tr<span class=\"_ _3\"></span>a la societ\u00e0<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>rativa P<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ninfar<span class=\"_ _3\"></span>ina Deutsc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>land <span class=\"_ _0\"></span>GmbH e<span class=\"_ _3\"></span> la Pininfar<span class=\"_ _0\"></span>ina <span class=\"_ _1\"></span>Deutsc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>land Holding <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>mb<span class=\"_ _0\"></span>H. La fus<span class=\"_ _3\"></span>ione, cui so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o stat<span class=\"_ _3\"></span>i ri<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>onosc<span class=\"_ _0\"></span>iut<span class=\"_ _0\"></span>i effetti co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li e fisc<span class=\"_ _3\"></span>ali retrodatat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 1\u00b0 gennaio 2022<span class=\"_ _3\"></span>, non h<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>odotto effe<span class=\"_ _3\"></span>tti sul bil<span class=\"_ _0\"></span>ancio <span class=\"_ _0\"></span>conso<span class=\"_ _0\"></span>lidato.<span class=\"ff6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-3": {
   "value": "2.2 Criteri <span class=\"_ _3\"></span>di consolid<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _0\"></span>o Area di c<span class=\"_ _0\"></span>onsolid<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o (a) Soc<span class=\"_ _0\"></span>iet\u00e0 c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrol<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ate Il <span class=\"_ _22\"> </span>Bilanci<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>cons<span class=\"_ _3\"></span>olidato <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpren<span class=\"_ _3\"></span>de <span class=\"_ _22\"> </span>il <span class=\"_ _22\"> </span>bilanci<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina <span class=\"_ _22\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _25\"> </span>sue<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>imprese<span class=\"_ _3\"></span> control<span class=\"_ _0\"></span>late, di<span class=\"_ _0\"></span>rettamente<span class=\"_ _3\"></span> o indiret<span class=\"_ _0\"></span>tamente.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> Il <span class=\"_ _25\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>un\u2019entit\u00e0 <span class=\"_ _23\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>esp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>o <span class=\"_ _25\"> </span>ha <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>diritto, <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>variabil<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span><span class=\"ff3\">t\u00e0 <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _23\"> </span>risultat<span class=\"_ _3\"></span>i </span>deriva<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tit\u00e0 ed<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ha la possibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di influe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zare<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>ris<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ltati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso l\u2019eserciz<span class=\"_ _0\"></span>io del potere <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ll\u2019entit<span class=\"_ _3\"></span>\u00e0 st<span class=\"_ _3\"></span>essa. <span class=\"_ _3\"></span>I <span class=\"_ _1d\"></span>bilan<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>rollate <span class=\"_ _3\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>inclus<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>B<span class=\"_ _0\"></span>ilancio <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sol<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dato<span class=\"_ _0\"></span> a partire da<span class=\"_ _0\"></span>lla dat<span class=\"_ _0\"></span>a in cui si assu<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrol<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o fino al mome<span class=\"_ _3\"></span>nto in cui tale co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo cessa d<span class=\"_ _3\"></span>i esistere.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> Il cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidament<span class=\"_ _3\"></span>o dei bila<span class=\"_ _0\"></span>nci del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span>ociet\u00e0 c<span class=\"_ _0\"></span>ontr<span class=\"_ _0\"></span>ollate \u00e8 effe<span class=\"_ _0\"></span>ttuato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ave<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so il met<span class=\"_ _3\"></span>odo de<span class=\"_ _3\"></span>l<span class=\"_ _6\"></span> conso<span class=\"_ _0\"></span>lidame<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>teg<span class=\"_ _3\"></span>rale. T<span class=\"_ _3\"></span>ale me<span class=\"_ _3\"></span>todo<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>iste <span class=\"_ _3\"></span>nell\u2019assu<span class=\"_ _0\"></span>nzione<span class=\"_ _3\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit<span class=\"_ _0\"></span>\u00e0, de<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span><span class=\"ff3\">si<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0, </span>dei <span class=\"_ _4\"> </span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e <span class=\"_\"> </span>dei <span class=\"_ _4\"> </span>rica<span class=\"_ _0\"></span>vi <span class=\"_\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>oro <span class=\"_ _4\"> </span>amm<span class=\"_ _3\"></span>ontare <span class=\"_\"> </span>com<span class=\"_ _0\"></span>plessivo<span class=\"_ _0\"></span>, <span class=\"_ _30\"> </span>p<span class=\"_ _1\"></span>rescin<span class=\"_ _3\"></span>dendo <span class=\"_ _4\"> </span>dal<span class=\"_ _0\"></span>l\u2019entit<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ella parteci<span class=\"_ _0\"></span>pazio<span class=\"_ _0\"></span>ne <span class=\"_ _2\"> </span>deten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _2\"> </span>e <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>attribuzi<span class=\"_ _0\"></span>one <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>soci <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>mi<span class=\"_ _3\"></span>noranza, <span class=\"_ _2\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _2\"> </span>ap<span class=\"_ _0\"></span>posite <span class=\"_ _22\"> </span>voci <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l Bilancio <span class=\"_ _23\"></span>c<span class=\"_ _3\"></span>onsolidato, <span class=\"_ _24\"></span>della <span class=\"_ _24\"></span>quota <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _23\"></span>patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _24\"></span>netto <span class=\"_ _23\"> </span>e <span class=\"_ _24\"></span>del <span class=\"_ _23\"> </span>risultat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dell<span class=\"_ _6\"></span>\u2019eserciz<span class=\"_ _3\"></span>io <span class=\"_ _25\"> </span>di <span class=\"_ _24\"></span>loro compete<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a.<span class=\"_ _3\"></span> Attravers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsol<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dament<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>diti <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>deb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>onc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>avi <span class=\"_ _0\"></span>der<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>va<span class=\"_ _0\"></span>nti da <span class=\"_ _24\"></span>transaz<span class=\"_ _0\"></span>ioni <span class=\"_ _24\"></span>tra <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>luse <span class=\"_ _24\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>area<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>solidame<span class=\"_ _3\"></span>nto <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span>ramente<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>el<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>; sono <span class=\"_ _2c\"> </span>altres\u00ec<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>eliminate<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>minus<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alenze <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>plus<span class=\"_ _0\"></span>valenze <span class=\"_ _2c\"> </span>derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>da <span class=\"_ _12\"> </span>t<span class=\"_ _0\"></span>rasferime<span class=\"_ _3\"></span>nti d\u2019immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ilizz<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>tra <span class=\"_ _23\"> </span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>consoli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ate,<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>erdite<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>utili <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>rivanti<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>da <span class=\"_ _23\"> </span>operazioni<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>tra<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _25\"> </span>cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidate <span class=\"_ _23\"> </span>relativi <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>cessioni <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _25\"> </span>beni <span class=\"_ _25\"> </span>che <span class=\"_ _25\"> </span>permang<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _25\"> </span>come <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>nze <span class=\"_ _25\"> </span>press<span class=\"_ _0\"></span>o l\u2019impresa<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>acqui<span class=\"_ _0\"></span>rente, <span class=\"_ _4\"> </span>le <span class=\"_ _27\"> </span>sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>riprist<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>va<span class=\"_ _1\"></span>lore <span class=\"_ _4\"> </span>di <span class=\"_ _27\"> </span>partec<span class=\"_ _3\"></span>ipazioni<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _28\"> </span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0 conso<span class=\"_ _0\"></span>lidate, <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>onc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 i di<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ndi infrag<span class=\"_ _3\"></span>ruppo.  Le <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> p<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sses<span class=\"_ _0\"></span>so <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ollate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orta<span class=\"_ _0\"></span>no <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>uisizi<span class=\"_ _0\"></span>one/per<span class=\"_ _3\"></span>dita di c<span class=\"_ _0\"></span>ontro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo s<span class=\"_ _3\"></span>ono isc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tte<span class=\"_ _3\"></span> fra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>di Patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>o. La <span class=\"_ _3\"></span>differen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tra<span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>pagato<span class=\"_ _3\"></span> e <span class=\"_ _1\"></span>la quot<span class=\"_ _0\"></span>a di <span class=\"_ _1\"></span>patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> netto a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to \u00e8 r<span class=\"_ _1\"></span>egist<span class=\"_ _3\"></span>ra<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontropartit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> al Patrim<span class=\"_ _0\"></span>onio netto del Grupp<span class=\"_ _0\"></span>o come g<span class=\"_ _3\"></span>li <span class=\"_ _1\"></span>Uti<span class=\"_ _0\"></span>li/perdite<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>lla cess<span class=\"_ _0\"></span>ione de<span class=\"_ _3\"></span>lle quote <span class=\"_ _0\"></span>a soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di mi<span class=\"_ _3\"></span>noranza.<span class=\"_ _1\"></span> Ai <span class=\"_ _28\"> </span>bilanci <span class=\"_ _28\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _28\"> </span>contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>late <span class=\"_ _28\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _28\"> </span>appor<span class=\"_ _3\"></span>tate <span class=\"_ _28\"> </span>le <span class=\"_ _27\"> </span>rettifiche <span class=\"_ _28\"> </span>necess<span class=\"_ _3\"></span>arie <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>rendere<span class=\"_ _3\"></span> omogenei<span class=\"_ _3\"></span> i <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iteri<span class=\"_ _0\"></span> di valuta<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne con q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>lli adott<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti da<span class=\"_ _0\"></span>l Grupp<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span> Al <span class=\"_ _6\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>imprese <span class=\"_ _1\"></span>controllate <span class=\"_ _1\"></span>consol<span class=\"_ _0\"></span>idate <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>metod<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntegr<span class=\"_ _3\"></span>ale <span class=\"_ _6\"></span>risultav<span class=\"_ _0\"></span>ano le segue<span class=\"_ _0\"></span>nti: % Capitale Ragione so<span class=\"_ _1\"></span>ciale <span class=\"_ _1\"></span>  Sede Socia<span class=\"_ _1\"></span>le  posses<span class=\"_ _1\"></span>so  Detenuta<span class=\"_ _1\"></span> tramite <span class=\"_ _1\"></span> Valuta sociale<span class=\"_ _1\"></span> Grupp<span class=\"_ _1\"></span>o 501 Brickel<span class=\"_ _1\"></span>l Key Drive,<span class=\"_ _1\"></span> Pininfari<span class=\"_ _1\"></span>na of America Suite 200, <span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> US<span class=\"_ _0\"></span>D<span class=\"_ _1\"></span> 10.000<span class=\"_ _1\"></span> Corp.   Mia<span class=\"_ _1\"></span>mi FL 33131 US<span class=\"_ _1\"></span> Via Rai<span class=\"_ _1\"></span>mondo Pininfari<span class=\"_ _1\"></span>na Engineering<span class=\"_ _1\"></span> Montecuc<span class=\"_ _1\"></span>coli 9,<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> EUR 100.000<span class=\"_ _1\"></span> Srl in liquida<span class=\"_ _1\"></span>zione  <span class=\"_ _1\"></span> Torino, Ita<span class=\"_ _1\"></span>lia Pininfari<span class=\"_ _1\"></span>na Deutschla<span class=\"_ _1\"></span>nd Frankfurt<span class=\"_ _1\"></span>er Ring 81, <span class=\"_ _1\"></span> Pininfari<span class=\"_ _1\"></span>na Engineering<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>EUR 3.100.000<span class=\"_ _1\"></span> GmbH<span class=\"_ _1\"></span>   Mona<span class=\"_ _1\"></span>co, Germania <span class=\"_ _1\"></span> Srl in liquida<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span> Unit 1, Buildi<span class=\"_ _1\"></span>ng 3, Lan<span class=\"_ _1\"></span>e 56, Antuo Roa<span class=\"_ _1\"></span>d, Pininfari<span class=\"_ _1\"></span>na Shanghai<span class=\"_ _1\"></span> Co. Anting, 20<span class=\"_ _1\"></span>1805, 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> CNY 3.702.824<span class=\"_ _1\"></span> Ltd   Jiad<span class=\"_ _1\"></span>ing district, Shanghai<span class=\"_ _1\"></span>, Cina<span class=\"_ _1\"></span> La <span class=\"_ _1\"></span>data di <span class=\"_ _6\"></span>chiusu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>ollate <span class=\"_ _1\"></span>coinc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>chi<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>sura<span class=\"_ _0\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pininfa<span class=\"_ _3\"></span>rina S.p.A.<span class=\"_ _3\"></span> In data 26 ott<span class=\"_ _0\"></span>obre 2020 l\u2019asse<span class=\"_ _3\"></span>mblea dei soci del<span class=\"_ _0\"></span>la Pini<span class=\"_ _0\"></span>nfarin<span class=\"_ _0\"></span>a Engineeri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g S.r.l. h<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> deliber<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to la <span class=\"_ _3\"></span>messa <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>liquidazi<span class=\"_ _0\"></span>one <span class=\"_ _1d\"></span>della <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>\u00c8 <span class=\"_ _3\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>isto <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>proced<span class=\"_ _0\"></span>ura <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ompletat<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>corso<span class=\"_ _3\"></span> del 2023<span class=\"_ _0\"></span>.  (b) Societ\u00e0<span class=\"_ _3\"></span> collegate Le <span class=\"fff\">societ\u00e0 co<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>legate<span class=\"_ _0\"></span> sono quel<span class=\"_ _0\"></span>le sulle qual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> si <span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcita un\u2019i<span class=\"_ _0\"></span>nflue<span class=\"_ _0\"></span>nza note<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ole, che si pres<span class=\"_ _3\"></span>ume </span>sussistere <span class=\"_ _23\"> </span>quando <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _25\"> </span>partec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _0\"></span>ione <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>compres<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>tra <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>20<span class=\"_ _0\"></span>% <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>il <span class=\"_ _25\"> </span>50% <span class=\"_ _25\"> </span>dei <span class=\"_ _25\"> </span>diritti<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>voto<span class=\"_ _1\"></span>. <span class=\"_ _25\"> </span>Le<span class=\"_ _3\"></span> parteci<span class=\"_ _0\"></span>pazio<span class=\"_ _0\"></span>ni <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _25\"> </span>co<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>ate <span class=\"_ _22\"> </span>sono <span class=\"_ _25\"> </span>inizialm<span class=\"_ _3\"></span>ente <span class=\"_ _22\"> </span>iscritte <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>costo <span class=\"_ _25\"> </span>e<span class=\"_ _6\"></span> <span class=\"_ _22\"> </span>succe<span class=\"_ _0\"></span>ssivame<span class=\"_ _3\"></span>nte valutate <span class=\"_ _0\"></span>con i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> met<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do de<span class=\"_ _0\"></span>l Patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mon<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di se<span class=\"_ _3\"></span>gu<span class=\"_ _1\"></span>ito de<span class=\"_ _0\"></span>scritto. Il <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>le <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>t<span class=\"_ _3\"></span>ali <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>artec<span class=\"_ _0\"></span>ipazion<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>ris<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>lta <span class=\"_ _5\"></span>allineat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>Pa<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>imo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>rettific<span class=\"_ _3\"></span>ato, <span class=\"_ _24\"></span>ove<span class=\"_ _0\"></span> necessar<span class=\"_ _3\"></span>io,<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>riflette<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>l\u2019app<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icaz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>degl<span class=\"_ _0\"></span>i I<span class=\"_ _3\"></span>FRS <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>compren<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>l\u2019<span class=\"_ _0\"></span>iscrizio<span class=\"_ _1\"></span><span class=\"ff3\">ne <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>magg<span class=\"_ _0\"></span>iori <span class=\"_ _3\"></span>valo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i </span>attribuit<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>alle <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al<span class=\"_ _0\"></span>le <span class=\"_ _23\"> </span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _25\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>dell\u2019eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tuale<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>avviame<span class=\"_ _0\"></span>nto <span class=\"_ _23\"> </span>individu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>moment<span class=\"_ _3\"></span>o dell\u2019acq<span class=\"_ _3\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne. <span class=\"ff3\"> </span>Gli <span class=\"_ _1\"></span>utili o <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span><span class=\"fff\">e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite di <span class=\"_ _1\"></span>perti<span class=\"_ _0\"></span>nenza<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>dalla<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>data i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cu<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>l\u2019inf<span class=\"_ _0\"></span>luenza<span class=\"_ _3\"></span> </span>notevole<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ha a<span class=\"_ _3\"></span>vuto iniz<span class=\"fff\">io e f<span class=\"_ _0\"></span>ino alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>in cui l\u2019i<span class=\"_ _0\"></span>nfl<span class=\"_ _0\"></span>uenza n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ole cessa.<span class=\"ff3\"> </span></span>Gli <span class=\"_ _8\"> </span>utili <span class=\"_ _8\"> </span>e <span class=\"_ _2f\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _2f\"> </span>p<span class=\"_ _1\"></span>erd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>te <span class=\"_ _2f\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>realizzati <span class=\"_ _8\"> </span>ge<span class=\"_ _3\"></span>nerati <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ioni <span class=\"_ _2f\"> </span>p<span class=\"_ _1\"></span>oste <span class=\"_ _2f\"> </span>in <span class=\"_ _8\"> </span>essere <span class=\"_ _8\"> </span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _2f\"> </span>la Capogru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po/S<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ontroll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _24\"></span>e <span class=\"_ _23\"></span>la <span class=\"_ _24\"></span>partecip<span class=\"_ _3\"></span>ata <span class=\"_ _23\"> </span>valutata <span class=\"_ _24\"></span>con <span class=\"_ _5\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>met<span class=\"_ _3\"></span>odo <span class=\"_ _23\"></span>del <span class=\"_ _24\"></span>Patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span>o netto <span class=\"_ _6\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>eliminati<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>funzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>partec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nella parteci<span class=\"_ _0\"></span>pata s<span class=\"_ _3\"></span>tessa; <span class=\"_ _3\"></span>le pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span>zzate<span class=\"_ _3\"></span> son<span class=\"_ _0\"></span>o e<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nate<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>eccez<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ca<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>ui esse siano rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>ive <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>riduz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di v<span class=\"_ _0\"></span>alore. Al 31 d<span class=\"_ _0\"></span>icembre 202<span class=\"_ _0\"></span>2 e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al 31<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dicemb<span class=\"_ _3\"></span>re 2021 le s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _0\"></span>\u00e0 collegate r<span class=\"_ _0\"></span>isultavan<span class=\"_ _0\"></span>o le se<span class=\"_ _0\"></span>gue<span class=\"_ _0\"></span>nti: % Capitale Ragione so<span class=\"_ _1\"></span>ciale <span class=\"_ _1\"></span>  Sede Socia<span class=\"_ _1\"></span>le  posses<span class=\"_ _1\"></span>so  Detenuta<span class=\"_ _1\"></span> tramite <span class=\"_ _1\"></span> Valuta sociale<span class=\"_ _1\"></span> Grupp<span class=\"_ _1\"></span>o Corso<span class=\"_ _1\"></span> Vittorio  Good<span class=\"_ _1\"></span>mind S.r.l. <span class=\"_ _1\"></span> Emanue<span class=\"_ _1\"></span>le II 12,  20%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> EUR 20.000<span class=\"_ _1\"></span> Torino, Ita<span class=\"_ _1\"></span>lia Via Pa<span class=\"_ _1\"></span>olo Frisi 6,  Signature <span class=\"_ _1\"></span>S.r.l. <span class=\"_ _1\"></span> 24%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> EUR 10.000<span class=\"_ _1\"></span> Rav<span class=\"_ _1\"></span>enna, Italia<span class=\"_ _1\"></span> La <span class=\"_ _6\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>chius<span class=\"_ _0\"></span>ura <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _0\"></span>rcizio <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>legate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>co<span class=\"_ _0\"></span>incide <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>chiusura<span class=\"_ _0\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina S.p.A.  (c)<span class=\"ff11\"> </span>Altre <span class=\"_ _0\"></span>imprese<span class=\"_ _3\"></span> Le <span class=\"_ _5\"></span>Partec<span class=\"_ _0\"></span>ipazion<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>altre <span class=\"_ _5\"></span>imprese<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _5\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _6\"></span>valutate <span class=\"_ _6\"></span>al <span class=\"_ _24\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>value; <span class=\"_ _5\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>utili <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e perdite<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>derivant<span class=\"_ _0\"></span>i da variazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nel fair value<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono imput<span class=\"_ _0\"></span>ati direttamente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al patrim<span class=\"_ _3\"></span>onio netto, senza <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>lassif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cazi<span class=\"_ _0\"></span>one <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto <span class=\"_ _23\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>se<span class=\"_ _3\"></span>de <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>de<span class=\"_ _6\"></span>lla <span class=\"_ _23\"> </span>partec<span class=\"_ _0\"></span>ipazione <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>di riduzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>valore r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a def<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nit<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a. <span class=\"_ _3\"></span>Gli e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ntuali <span class=\"_ _3\"></span>dividendi <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>vuti d<span class=\"_ _0\"></span>a t<span class=\"_ _3\"></span>ali parte<span class=\"_ _0\"></span>cipate<span class=\"_ _3\"></span> son<span class=\"_ _3\"></span>o imputat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> al c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto ec<span class=\"_ _3\"></span>onomico <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o.<span class=\"ff3\"> </span>(d) Var<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>azioni<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019area<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di c<span class=\"_ _0\"></span>onsolida<span class=\"_ _0\"></span>mento<span class=\"_ _0\"></span> <span class=\"ff4\"> </span>Nel cors<span class=\"_ _0\"></span>o de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 2022 <span class=\"_ _0\"></span>non si s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>verificate <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span><span class=\"fff\">ariazioni <span class=\"_ _3\"></span>nell\u2019area <span class=\"_ _0\"></span>di cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidame<span class=\"_ _0\"></span>nto r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> 31 </span>dicem<span class=\"_ _0\"></span>bre 2021. <span class=\"_ _0\"></span> In data<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>29 apr<span class=\"_ _0\"></span>ile 2022 s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> \u00e8<span class=\"_ _0\"></span> comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>etata<span class=\"_ _0\"></span> l\u2019iscrizi<span class=\"_ _0\"></span>one al<span class=\"_ _0\"></span> registro <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mprese<span class=\"_ _3\"></span> di Monac<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> (DE) <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> fusione tr<span class=\"_ _3\"></span>a la societ\u00e0<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>rativa P<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ninfar<span class=\"_ _3\"></span>ina Deutsc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>land <span class=\"_ _0\"></span>GmbH e<span class=\"_ _3\"></span> la Pininfar<span class=\"_ _0\"></span>ina <span class=\"_ _1\"></span>Deutsc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>land Holding <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>mb<span class=\"_ _0\"></span>H. La fus<span class=\"_ _3\"></span>ione, cui so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o stat<span class=\"_ _3\"></span>i ri<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>onosc<span class=\"_ _0\"></span>iut<span class=\"_ _0\"></span>i effetti co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li e fisc<span class=\"_ _3\"></span>ali retrodatat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 1\u00b0 gennaio 2022<span class=\"_ _3\"></span>, non h<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>odotto effe<span class=\"_ _3\"></span>tti sul bil<span class=\"_ _0\"></span>ancio <span class=\"_ _0\"></span>conso<span class=\"_ _0\"></span>lidato.<span class=\"ff6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-4": {
   "value": "2.2 Criteri <span class=\"_ _3\"></span>di consolid<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _0\"></span>o Area di c<span class=\"_ _0\"></span>onsolid<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o (a) Soc<span class=\"_ _0\"></span>iet\u00e0 c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrol<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ate Il <span class=\"_ _22\"> </span>Bilanci<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>cons<span class=\"_ _3\"></span>olidato <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpren<span class=\"_ _3\"></span>de <span class=\"_ _22\"> </span>il <span class=\"_ _22\"> </span>bilanci<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina <span class=\"_ _22\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _25\"> </span>sue<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>imprese<span class=\"_ _3\"></span> control<span class=\"_ _0\"></span>late, di<span class=\"_ _0\"></span>rettamente<span class=\"_ _3\"></span> o indiret<span class=\"_ _0\"></span>tamente.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> Il <span class=\"_ _25\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>un\u2019entit\u00e0 <span class=\"_ _23\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>esp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>o <span class=\"_ _25\"> </span>ha <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>diritto, <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>variabil<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span><span class=\"ff3\">t\u00e0 <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _23\"> </span>risultat<span class=\"_ _3\"></span>i </span>deriva<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tit\u00e0 ed<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ha la possibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di influe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zare<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>ris<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ltati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso l\u2019eserciz<span class=\"_ _0\"></span>io del potere <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ll\u2019entit<span class=\"_ _3\"></span>\u00e0 st<span class=\"_ _3\"></span>essa. <span class=\"_ _3\"></span>I <span class=\"_ _1d\"></span>bilan<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>rollate <span class=\"_ _3\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>inclus<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>B<span class=\"_ _0\"></span>ilancio <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sol<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dato<span class=\"_ _0\"></span> a partire da<span class=\"_ _0\"></span>lla dat<span class=\"_ _0\"></span>a in cui si assu<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrol<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o fino al mome<span class=\"_ _3\"></span>nto in cui tale co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo cessa d<span class=\"_ _3\"></span>i esistere.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> Il cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidament<span class=\"_ _3\"></span>o dei bila<span class=\"_ _0\"></span>nci del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span>ociet\u00e0 c<span class=\"_ _0\"></span>ontr<span class=\"_ _0\"></span>ollate \u00e8 effe<span class=\"_ _0\"></span>ttuato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ave<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so il met<span class=\"_ _3\"></span>odo de<span class=\"_ _3\"></span>l<span class=\"_ _6\"></span> conso<span class=\"_ _0\"></span>lidame<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>teg<span class=\"_ _3\"></span>rale. T<span class=\"_ _3\"></span>ale me<span class=\"_ _3\"></span>todo<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>iste <span class=\"_ _3\"></span>nell\u2019assu<span class=\"_ _0\"></span>nzione<span class=\"_ _3\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit<span class=\"_ _0\"></span>\u00e0, de<span class=\"_ _3\"></span>lle <span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span><span class=\"ff3\">si<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0, </span>dei <span class=\"_ _4\"> </span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>e <span class=\"_\"> </span>dei <span class=\"_ _4\"> </span>rica<span class=\"_ _0\"></span>vi <span class=\"_\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>oro <span class=\"_ _4\"> </span>amm<span class=\"_ _3\"></span>ontare <span class=\"_\"> </span>com<span class=\"_ _0\"></span>plessivo<span class=\"_ _0\"></span>, <span class=\"_ _30\"> </span>p<span class=\"_ _1\"></span>rescin<span class=\"_ _3\"></span>dendo <span class=\"_ _4\"> </span>dal<span class=\"_ _0\"></span>l\u2019entit<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>d<span class=\"_ _1\"></span>ella parteci<span class=\"_ _0\"></span>pazio<span class=\"_ _0\"></span>ne <span class=\"_ _2\"> </span>deten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _2\"> </span>e <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>attribuzi<span class=\"_ _0\"></span>one <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>soci <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>mi<span class=\"_ _3\"></span>noranza, <span class=\"_ _2\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _2\"> </span>ap<span class=\"_ _0\"></span>posite <span class=\"_ _22\"> </span>voci <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l Bilancio <span class=\"_ _23\"></span>c<span class=\"_ _3\"></span>onsolidato, <span class=\"_ _24\"></span>della <span class=\"_ _24\"></span>quota <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _23\"></span>patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _24\"></span>netto <span class=\"_ _23\"> </span>e <span class=\"_ _24\"></span>del <span class=\"_ _23\"> </span>risultat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dell<span class=\"_ _6\"></span>\u2019eserciz<span class=\"_ _3\"></span>io <span class=\"_ _25\"> </span>di <span class=\"_ _24\"></span>loro compete<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a.<span class=\"_ _3\"></span> Attravers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsol<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dament<span class=\"_ _3\"></span>o, <span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>diti <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>deb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>onc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>avi <span class=\"_ _0\"></span>der<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>va<span class=\"_ _0\"></span>nti da <span class=\"_ _24\"></span>transaz<span class=\"_ _0\"></span>ioni <span class=\"_ _24\"></span>tra <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>luse <span class=\"_ _24\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>area<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>solidame<span class=\"_ _3\"></span>nto <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span>ramente<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>el<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>; sono <span class=\"_ _2c\"> </span>altres\u00ec<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>eliminate<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>minus<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alenze <span class=\"_ _2c\"> </span>e <span class=\"_ _2c\"> </span>le <span class=\"_ _2c\"> </span>plus<span class=\"_ _0\"></span>valenze <span class=\"_ _2c\"> </span>derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>da <span class=\"_ _12\"> </span>t<span class=\"_ _0\"></span>rasferime<span class=\"_ _3\"></span>nti d\u2019immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ilizz<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>tra <span class=\"_ _23\"> </span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>consoli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ate,<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>erdite<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>utili <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>rivanti<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>da <span class=\"_ _23\"> </span>operazioni<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>tra<span class=\"_ _3\"></span> societ\u00e0 <span class=\"_ _25\"> </span>cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidate <span class=\"_ _23\"> </span>relativi <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>cessioni <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _25\"> </span>beni <span class=\"_ _25\"> </span>che <span class=\"_ _25\"> </span>permang<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _25\"> </span>come <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>nze <span class=\"_ _25\"> </span>press<span class=\"_ _0\"></span>o l\u2019impresa<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>acqui<span class=\"_ _0\"></span>rente, <span class=\"_ _4\"> </span>le <span class=\"_ _27\"> </span>sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>riprist<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>va<span class=\"_ _1\"></span>lore <span class=\"_ _4\"> </span>di <span class=\"_ _27\"> </span>partec<span class=\"_ _3\"></span>ipazioni<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _28\"> </span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0 conso<span class=\"_ _0\"></span>lidate, <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>onc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 i di<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ndi infrag<span class=\"_ _3\"></span>ruppo.  Le <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> p<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sses<span class=\"_ _0\"></span>so <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ollate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orta<span class=\"_ _0\"></span>no <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>uisizi<span class=\"_ _0\"></span>one/per<span class=\"_ _3\"></span>dita di c<span class=\"_ _0\"></span>ontro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo s<span class=\"_ _3\"></span>ono isc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tte<span class=\"_ _3\"></span> fra <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>di Patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>o. La <span class=\"_ _3\"></span>differen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>tra<span class=\"_ _1\"></span> il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>pagato<span class=\"_ _3\"></span> e <span class=\"_ _1\"></span>la quot<span class=\"_ _0\"></span>a di <span class=\"_ _1\"></span>patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> netto a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to \u00e8 r<span class=\"_ _1\"></span>egist<span class=\"_ _3\"></span>ra<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontropartit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> al Patrim<span class=\"_ _0\"></span>onio netto del Grupp<span class=\"_ _0\"></span>o come g<span class=\"_ _3\"></span>li <span class=\"_ _1\"></span>Uti<span class=\"_ _0\"></span>li/perdite<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>lla cess<span class=\"_ _0\"></span>ione de<span class=\"_ _3\"></span>lle quote <span class=\"_ _0\"></span>a soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di mi<span class=\"_ _3\"></span>noranza.<span class=\"_ _1\"></span> Ai <span class=\"_ _28\"> </span>bilanci <span class=\"_ _28\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _28\"> </span>contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>late <span class=\"_ _28\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _28\"> </span>appor<span class=\"_ _3\"></span>tate <span class=\"_ _28\"> </span>le <span class=\"_ _27\"> </span>rettifiche <span class=\"_ _28\"> </span>necess<span class=\"_ _3\"></span>arie <span class=\"_ _28\"> </span>a <span class=\"_ _28\"> </span>rendere<span class=\"_ _3\"></span> omogenei<span class=\"_ _3\"></span> i <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iteri<span class=\"_ _0\"></span> di valuta<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne con q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>lli adott<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti da<span class=\"_ _0\"></span>l Grupp<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span> Al <span class=\"_ _6\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>imprese <span class=\"_ _1\"></span>controllate <span class=\"_ _1\"></span>consol<span class=\"_ _0\"></span>idate <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>metod<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ntegr<span class=\"_ _3\"></span>ale <span class=\"_ _6\"></span>risultav<span class=\"_ _0\"></span>ano le segue<span class=\"_ _0\"></span>nti: % Capitale Ragione so<span class=\"_ _1\"></span>ciale <span class=\"_ _1\"></span>  Sede Socia<span class=\"_ _1\"></span>le  posses<span class=\"_ _1\"></span>so  Detenuta<span class=\"_ _1\"></span> tramite <span class=\"_ _1\"></span> Valuta sociale<span class=\"_ _1\"></span> Grupp<span class=\"_ _1\"></span>o 501 Brickel<span class=\"_ _1\"></span>l Key Drive,<span class=\"_ _1\"></span> Pininfari<span class=\"_ _1\"></span>na of America Suite 200, <span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> US<span class=\"_ _0\"></span>D<span class=\"_ _1\"></span> 10.000<span class=\"_ _1\"></span> Corp.   Mia<span class=\"_ _1\"></span>mi FL 33131 US<span class=\"_ _1\"></span> Via Rai<span class=\"_ _1\"></span>mondo Pininfari<span class=\"_ _1\"></span>na Engineering<span class=\"_ _1\"></span> Montecuc<span class=\"_ _1\"></span>coli 9,<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> EUR 100.000<span class=\"_ _1\"></span> Srl in liquida<span class=\"_ _1\"></span>zione  <span class=\"_ _1\"></span> Torino, Ita<span class=\"_ _1\"></span>lia Pininfari<span class=\"_ _1\"></span>na Deutschla<span class=\"_ _1\"></span>nd Frankfurt<span class=\"_ _1\"></span>er Ring 81, <span class=\"_ _1\"></span> Pininfari<span class=\"_ _1\"></span>na Engineering<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>EUR 3.100.000<span class=\"_ _1\"></span> GmbH<span class=\"_ _1\"></span>   Mona<span class=\"_ _1\"></span>co, Germania <span class=\"_ _1\"></span> Srl in liquida<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span> Unit 1, Buildi<span class=\"_ _1\"></span>ng 3, Lan<span class=\"_ _1\"></span>e 56, Antuo Roa<span class=\"_ _1\"></span>d, Pininfari<span class=\"_ _1\"></span>na Shanghai<span class=\"_ _1\"></span> Co. Anting, 20<span class=\"_ _1\"></span>1805, 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> CNY 3.702.824<span class=\"_ _1\"></span> Ltd   Jiad<span class=\"_ _1\"></span>ing district, Shanghai<span class=\"_ _1\"></span>, Cina<span class=\"_ _1\"></span> La <span class=\"_ _1\"></span>data di <span class=\"_ _6\"></span>chiusu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>societ\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>ollate <span class=\"_ _1\"></span>coinc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>con l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>chi<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>sura<span class=\"_ _0\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pininfa<span class=\"_ _3\"></span>rina S.p.A.<span class=\"_ _3\"></span> In data 26 ott<span class=\"_ _0\"></span>obre 2020 l\u2019asse<span class=\"_ _3\"></span>mblea dei soci del<span class=\"_ _0\"></span>la Pini<span class=\"_ _0\"></span>nfarin<span class=\"_ _0\"></span>a Engineeri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g S.r.l. h<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> deliber<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to la <span class=\"_ _3\"></span>messa <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>liquidazi<span class=\"_ _0\"></span>one <span class=\"_ _1d\"></span>della <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>\u00c8 <span class=\"_ _3\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>isto <span class=\"_ _3\"></span>ch<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>proced<span class=\"_ _0\"></span>ura <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ompletat<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>corso<span class=\"_ _3\"></span> del 2023<span class=\"_ _0\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-17-3": {
   "value": "(b) Societ\u00e0<span class=\"_ _3\"></span> collegate Le <span class=\"fff\">societ\u00e0 co<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>legate<span class=\"_ _0\"></span> sono quel<span class=\"_ _0\"></span>le sulle qual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> si <span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcita un\u2019i<span class=\"_ _0\"></span>nflue<span class=\"_ _0\"></span>nza note<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ole, che si pres<span class=\"_ _3\"></span>ume </span>sussistere <span class=\"_ _23\"> </span>quando <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _25\"> </span>partec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _0\"></span>ione <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>compres<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>tra <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>20<span class=\"_ _0\"></span>% <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>il <span class=\"_ _25\"> </span>50% <span class=\"_ _25\"> </span>dei <span class=\"_ _25\"> </span>diritti<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>voto<span class=\"_ _1\"></span>. <span class=\"_ _25\"> </span>Le<span class=\"_ _3\"></span> parteci<span class=\"_ _0\"></span>pazio<span class=\"_ _0\"></span>ni <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _25\"> </span>co<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>ate <span class=\"_ _22\"> </span>sono <span class=\"_ _25\"> </span>inizialm<span class=\"_ _3\"></span>ente <span class=\"_ _22\"> </span>iscritte <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>costo <span class=\"_ _25\"> </span>e<span class=\"_ _6\"></span> <span class=\"_ _22\"> </span>succe<span class=\"_ _0\"></span>ssivame<span class=\"_ _3\"></span>nte valutate <span class=\"_ _0\"></span>con i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> met<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do de<span class=\"_ _0\"></span>l Patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mon<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di se<span class=\"_ _3\"></span>gu<span class=\"_ _1\"></span>ito de<span class=\"_ _0\"></span>scritto. Il <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>le <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>t<span class=\"_ _3\"></span>ali <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>artec<span class=\"_ _0\"></span>ipazion<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>ris<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>lta <span class=\"_ _5\"></span>allineat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>Pa<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>imo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>rettific<span class=\"_ _3\"></span>ato, <span class=\"_ _24\"></span>ove<span class=\"_ _0\"></span> necessar<span class=\"_ _3\"></span>io,<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>riflette<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>l\u2019app<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icaz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>degl<span class=\"_ _0\"></span>i I<span class=\"_ _3\"></span>FRS <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>compren<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>l\u2019<span class=\"_ _0\"></span>iscrizio<span class=\"_ _1\"></span><span class=\"ff3\">ne <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>magg<span class=\"_ _0\"></span>iori <span class=\"_ _3\"></span>valo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i </span>attribuit<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>alle <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al<span class=\"_ _0\"></span>le <span class=\"_ _23\"> </span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _25\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>dell\u2019eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tuale<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>avviame<span class=\"_ _0\"></span>nto <span class=\"_ _23\"> </span>individu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>moment<span class=\"_ _3\"></span>o dell\u2019acq<span class=\"_ _3\"></span>uisi<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne. <span class=\"ff3\"> </span>Gli <span class=\"_ _1\"></span>utili o <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span><span class=\"fff\">e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite di <span class=\"_ _1\"></span>perti<span class=\"_ _0\"></span>nenza<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>dalla<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>data i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>cu<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>l\u2019inf<span class=\"_ _0\"></span>luenza<span class=\"_ _3\"></span> </span>notevole<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ha a<span class=\"_ _3\"></span>vuto iniz<span class=\"fff\">io e f<span class=\"_ _0\"></span>ino alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>in cui l\u2019i<span class=\"_ _0\"></span>nfl<span class=\"_ _0\"></span>uenza n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ole cessa.<span class=\"ff3\"> </span></span>Gli <span class=\"_ _8\"> </span>utili <span class=\"_ _8\"> </span>e <span class=\"_ _2f\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _2f\"> </span>p<span class=\"_ _1\"></span>erd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>te <span class=\"_ _2f\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>realizzati <span class=\"_ _8\"> </span>ge<span class=\"_ _3\"></span>nerati <span class=\"_ _8\"> </span>su <span class=\"_ _8\"> </span>oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ioni <span class=\"_ _2f\"> </span>p<span class=\"_ _1\"></span>oste <span class=\"_ _2f\"> </span>in <span class=\"_ _8\"> </span>essere <span class=\"_ _8\"> </span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _2f\"> </span>la Capogru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po/S<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ontroll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _24\"></span>e <span class=\"_ _23\"></span>la <span class=\"_ _24\"></span>partecip<span class=\"_ _3\"></span>ata <span class=\"_ _23\"> </span>valutata <span class=\"_ _24\"></span>con <span class=\"_ _5\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>met<span class=\"_ _3\"></span>odo <span class=\"_ _23\"></span>del <span class=\"_ _24\"></span>Patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span>o netto <span class=\"_ _6\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>eliminati<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>funzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>valore <span class=\"_ _6\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>partec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nella parteci<span class=\"_ _0\"></span>pata s<span class=\"_ _3\"></span>tessa; <span class=\"_ _3\"></span>le pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span>zzate<span class=\"_ _3\"></span> son<span class=\"_ _0\"></span>o e<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nate<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>eccez<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ca<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>ui esse siano rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>ive <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>riduz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di v<span class=\"_ _0\"></span>alore. Al 31 d<span class=\"_ _0\"></span>icembre 202<span class=\"_ _0\"></span>2 e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al 31<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dicemb<span class=\"_ _3\"></span>re 2021 le s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _0\"></span>\u00e0 collegate r<span class=\"_ _0\"></span>isultavan<span class=\"_ _0\"></span>o le se<span class=\"_ _0\"></span>gue<span class=\"_ _0\"></span>nti: % Capitale Ragione so<span class=\"_ _1\"></span>ciale <span class=\"_ _1\"></span>  Sede Socia<span class=\"_ _1\"></span>le  posses<span class=\"_ _1\"></span>so  Detenuta<span class=\"_ _1\"></span> tramite <span class=\"_ _1\"></span> Valuta sociale<span class=\"_ _1\"></span> Grupp<span class=\"_ _1\"></span>o Corso<span class=\"_ _1\"></span> Vittorio  Good<span class=\"_ _1\"></span>mind S.r.l. <span class=\"_ _1\"></span> Emanue<span class=\"_ _1\"></span>le II 12,  20%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> EUR 20.000<span class=\"_ _1\"></span> Torino, Ita<span class=\"_ _1\"></span>lia Via Pa<span class=\"_ _1\"></span>olo Frisi 6,  Signature <span class=\"_ _1\"></span>S.r.l. <span class=\"_ _1\"></span> 24%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Pininfari<span class=\"_ _1\"></span>na S.p.A.<span class=\"_ _1\"></span> EUR 10.000<span class=\"_ _1\"></span> Rav<span class=\"_ _1\"></span>enna, Italia<span class=\"_ _1\"></span> La <span class=\"_ _6\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>chius<span class=\"_ _0\"></span>ura <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _0\"></span>rcizio <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>societ\u00e0<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>legate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>co<span class=\"_ _0\"></span>incide <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>chiusura<span class=\"_ _0\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina S.p.A.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-18-4": {
   "value": "(c)<span class=\"ff11\"> </span>Altre <span class=\"_ _0\"></span>imprese<span class=\"_ _3\"></span> Le <span class=\"_ _5\"></span>Partec<span class=\"_ _0\"></span>ipazion<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>altre <span class=\"_ _5\"></span>imprese<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _5\"></span>finanz<span class=\"_ _0\"></span>iarie <span class=\"_ _6\"></span>valutate <span class=\"_ _6\"></span>al <span class=\"_ _24\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>value; <span class=\"_ _5\"></span>gl<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>utili <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e perdite<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>derivant<span class=\"_ _0\"></span>i da variazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nel fair value<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono imput<span class=\"_ _0\"></span>ati direttamente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al patrim<span class=\"_ _3\"></span>onio netto, senza <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>lassif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cazi<span class=\"_ _0\"></span>one <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto <span class=\"_ _23\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>se<span class=\"_ _3\"></span>de <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>de<span class=\"_ _6\"></span>lla <span class=\"_ _23\"> </span>partec<span class=\"_ _0\"></span>ipazione <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>di riduzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>valore r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a def<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nit<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a. <span class=\"_ _3\"></span>Gli e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ntuali <span class=\"_ _3\"></span>dividendi <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>vuti d<span class=\"_ _0\"></span>a t<span class=\"_ _3\"></span>ali parte<span class=\"_ _0\"></span>cipate<span class=\"_ _3\"></span> son<span class=\"_ _3\"></span>o imputat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> al c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto ec<span class=\"_ _3\"></span>onomico <span class=\"_ _0\"></span>dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o.<span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-20-3": {
   "value": "Conversi<span class=\"_ _3\"></span>one delle p<span class=\"_ _0\"></span>oste in v<span class=\"_ _0\"></span>aluta (a) Val<span class=\"_ _0\"></span>uta di <span class=\"ff12\">prese<span class=\"_ _3\"></span>ntazione, c<span class=\"_ _3\"></span>onversione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei b<span class=\"_ _0\"></span>ilan<span class=\"_ _0\"></span>ci redatt<span class=\"_ _0\"></span>i in m<span class=\"_ _0\"></span>oneta dive<span class=\"_ _3\"></span>rsa dall\u2019<span class=\"_ _0\"></span>Euro<span class=\"ff4\"> </span></span>La val<span class=\"_ _0\"></span>uta di <span class=\"_ _0\"></span>presentaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>adottat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> G<span class=\"_ _0\"></span>ruppo \u00e8<span class=\"_ _3\"></span> l\u2019Euro. <span class=\"ff3\"> </span>Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>seg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>indicati <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ambi <span class=\"_ _1\"></span>utilizzati p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>conve<span class=\"_ _0\"></span>rsione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>esp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>essi<span class=\"_ _3\"></span> in una <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>aluta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>funz<span class=\"_ _0\"></span>ionale<span class=\"_ _0\"></span> diversa da <span class=\"_ _0\"></span>quell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> di p<span class=\"_ _0\"></span>resentazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne:<span class=\"ff4\"> </span>Cambio m<span class=\"_ _1\"></span>edio<span class=\"_ _1\"></span> Cambio puntu<span class=\"_ _1\"></span>ale<span class=\"_ _1\"></span> Valuta <span class=\"_ _1\"></span> 2022<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>Variazione<span class=\"_ _1\"></span> 31/1<span class=\"_ _1\"></span>2/2022 31/1<span class=\"_ _1\"></span>2/2021 Variazione<span class=\"_ _1\"></span>  Dollaro <span class=\"_ _1\"></span>USA - USD <span class=\"_ _1\"></span> 1,05 1,18 (11%) 1,07 1,13 (6%)  Renminbi<span class=\"_ _1\"></span> (yuan) Cina <span class=\"_ _1\"></span>- C<span class=\"_ _1\"></span>NY  7,08 7,63 (7%) 7,36 7,19 2%<span class=\"ls0\"> </span>(b) <span class=\"ff12\">Attivit<span class=\"_ _0\"></span>\u00e0, passiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> e tra<span class=\"_ _0\"></span>nsazion<span class=\"_ _0\"></span>i in val<span class=\"_ _0\"></span>uta divers<span class=\"_ _3\"></span>a dall\u2019Eu<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span>Le <span class=\"_ _23\"> </span>transazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>aluta<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>diversa <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Euro <span class=\"_ _23\"> </span>sono<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>rilevate, <span class=\"_ _23\"></span>inizia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>tasso <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>cambi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>in esse<span class=\"_ _0\"></span>re alla dat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019o<span class=\"_ _0\"></span>perazione.<span class=\"_ _3\"></span> <span class=\"ff3\"> </span>Alla <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i chi<span class=\"_ _0\"></span>usura <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>le att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _0\"></span>e le <span class=\"_ _3\"></span>passivit\u00e0 m<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>etarie <span class=\"_ _3\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>valuta s<span class=\"_ _3\"></span>ono con<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ert<span class=\"_ _0\"></span>ite in <span class=\"_ _1d\"></span>Euro <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>sa<span class=\"_ _0\"></span>ndo <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>tasso<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>igo<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>t<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ata. <span class=\"_ _1d\"></span>Tu<span class=\"_ _1\"></span>tte <span class=\"_ _1d\"></span>le <span class=\"_ _1d\"></span>differe<span class=\"_ _0\"></span>nze <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mb<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>rile<span class=\"_ _0\"></span>vate<span class=\"_ _3\"></span> nel <span class=\"_ _23\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mic<span class=\"_ _0\"></span>o, <span class=\"_ _24\"></span>ad <span class=\"_ _23\"> </span>eccez<span class=\"_ _3\"></span>ione <span class=\"_ _24\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>differ<span class=\"_ _0\"></span>enze <span class=\"_ _24\"></span>derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>da <span class=\"_ _23\"> </span>fina<span class=\"_ _3\"></span>nziamenti<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>aluta<span class=\"_ _3\"></span> este<span class=\"_ _0\"></span>ra aventi fina<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 di cope<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tura di una partec<span class=\"_ _3\"></span>ipazione in una s<span class=\"_ _3\"></span>oci<span class=\"_ _1\"></span>et<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> estera<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> ove p<span class=\"_ _0\"></span>resenti,<span class=\"_ _3\"></span> rilevate <span class=\"_ _6\"></span>direttame<span class=\"_ _3\"></span>nte <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>atrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>netto, <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>netto<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>del <span class=\"_ _5\"></span>relati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>effett<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>fisca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e; <span class=\"_ _5\"></span>so<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>al<span class=\"_ _0\"></span> moment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>della<span class=\"_ _0\"></span> <span class=\"_\"> </span>dismissione <span class=\"_\"> </span>de<span class=\"_ _3\"></span>lla <span class=\"_\"> </span>partecipaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>e <span class=\"_\"> </span>tali <span class=\"_\"> </span>differenze<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>cam<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>io <span class=\"_\"> </span>cum<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>late <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> imputate<span class=\"_ _3\"></span> a conto ec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nom<span class=\"_ _0\"></span>ico. Le <span class=\"_ _1\"></span>poste non <span class=\"_ _1\"></span>monet<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>ontabilizzate<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>orico, <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>con<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ertite<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>in <span class=\"_ _1\"></span>Euro<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>utilizzan<span class=\"_ _0\"></span>do <span class=\"_ _1\"></span>il tasso <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mb<span class=\"_ _0\"></span>io <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>vigore <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>data <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>ri<span class=\"_ _0\"></span>levazion<span class=\"_ _0\"></span>e <span class=\"_ _23\"> </span>iniziale <span class=\"_ _23\"> </span>della <span class=\"_ _23\"> </span>transaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Le <span class=\"_ _24\"></span>poste <span class=\"_ _23\"> </span>non monet<span class=\"_ _0\"></span>arie <span class=\"_ _3\"></span>iscritte<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>con<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ertite <span class=\"_ _1d\"></span>utilizzan<span class=\"_ _0\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il t<span class=\"_ _3\"></span>asso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>camb<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>alla <span class=\"_ _1d\"></span>data di determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>naz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>valore.  Nessun<span class=\"_ _0\"></span>a <span class=\"_ _2f\"> </span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _2d\"> </span>apparte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ente <span class=\"_ _26\"> </span>al <span class=\"_ _2f\"> </span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _2d\"> </span>esercita <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>propria <span class=\"_ _2d\"> </span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>in <span class=\"_ _2d\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> caratte<span class=\"_ _0\"></span>rizzate d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>levata <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfl<span class=\"_ _0\"></span>azione. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-21-3": {
   "value": "2.3 Principi<span class=\"_ _3\"></span> contabili <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>igni<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>vi Immobili,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>impian<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>e macchinari<span class=\"_ _3\"></span> Gli immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, impiant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, i <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inari e gli a<span class=\"_ _0\"></span>ltri beni utiliz<span class=\"_ _0\"></span>zati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>nel<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>process<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>prod<span class=\"_ _3\"></span>uttivo <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ono iscritti<span class=\"_ _0\"></span> in <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ilanc<span class=\"_ _3\"></span>io <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _1\"></span>d\u2019acqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>produzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne,<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>relat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo <span class=\"_ _6\"></span>fon<span class=\"_ _0\"></span>do <span class=\"_ _1\"></span>ammortame<span class=\"_ _3\"></span>nto ed<span class=\"ls0\"> <span class=\"_\"> </span>event<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>i <span class=\"_\"> </span>per<span class=\"_ _3\"></span>dite <span class=\"_\"> </span>di<span class=\"_ _3\"></span> <span class=\"_\"> </span>valore, <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _2\"> </span>ecce<span class=\"_ _0\"></span>zione<span class=\"_ _3\"></span> <span class=\"_\"> </span>dei <span class=\"_\"> </span>te<span class=\"_ _3\"></span>rren<span class=\"_ _1\"></span>i, <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>qual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>non <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ggett<span class=\"_ _0\"></span>i <span class=\"_\"> </span>a<span class=\"_ _3\"></span>d </span>ammortam<span class=\"_ _0\"></span>ento.<span class=\"_ _3\"></span> Il <span class=\"_ _3\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>include <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>utte <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> spes<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>direttame<span class=\"_ _3\"></span>nte <span class=\"_ _3\"></span>attrib<span class=\"_ _0\"></span>uibili <span class=\"_ _3\"></span>all\u2019ac<span class=\"_ _3\"></span>quisto, <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>s\u2019identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>can<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle sostenute<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r porta<span class=\"_ _0\"></span>re il bene<span class=\"_ _3\"></span> nel luog<span class=\"_ _0\"></span>o e ne<span class=\"_ _0\"></span>lle con<span class=\"_ _0\"></span>dizioni nece<span class=\"_ _0\"></span>ssa<span class=\"_ _0\"></span>rie al s<span class=\"_ _0\"></span>uo funzi<span class=\"_ _3\"></span>onamento. L\u2019ammo<span class=\"_ _0\"></span>rtame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to d<span class=\"ff3\">e<span class=\"_ _0\"></span>i fabb<span class=\"_ _0\"></span>ricat<span class=\"_ _0\"></span>i e deg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i alt<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i cesp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i generici<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>\u00e8 c<span class=\"_ _3\"></span>alcolato att<span class=\"_ _3\"></span>raver<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o il meto<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o </span>lineare,<span class=\"_ _0\"></span> in mo<span class=\"_ _0\"></span>do da <span class=\"_ _0\"></span>distribu<span class=\"_ _0\"></span>ire il <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>le re<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>duo su<span class=\"_ _3\"></span>lla vita ec<span class=\"_ _0\"></span>onom<span class=\"_ _0\"></span>ica uti<span class=\"_ _0\"></span>le stimata. Le <span class=\"_ _23\"> </span>aliquote <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>\u2019am<span class=\"_ _0\"></span>mortame<span class=\"_ _3\"></span>nto <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icate <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>ciasc<span class=\"_ _3\"></span>una <span class=\"_ _25\"> </span>categ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ni <span class=\"_ _25\"> </span>sono <span class=\"_ _23\"> </span>indicate <span class=\"_ _23\"> </span>ne<span class=\"_ _6\"></span><span class=\"ff3 ls17\">l </span>prospett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> segue<span class=\"_ _3\"></span>nte: Vita utile in<span class=\"_ _1\"></span> anni<span class=\"_ _1\"></span> Categoria<span class=\"_ _1\"></span>  Stabilimenti <span class=\"_ _1\"></span>Bairo e<span class=\"_ _1\"></span>  Altri Stabilim<span class=\"_ _1\"></span>enti<span class=\"_ _1\"></span> San Giorgio<span class=\"_ _1\"></span> Terreni <span class=\"_ _1\"></span> Indefinita<span class=\"_ _1\"></span> Indefinita<span class=\"_ _1\"></span> Fabb<span class=\"_ _1\"></span>ricati   50<span class=\"ls0\"> </span>33<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Ma<span class=\"_ _1\"></span>cch<span class=\"_ _0\"></span>inari<span class=\"_ _1\"></span>  20<span class=\"ls0\"> </span>5/10 Impianti  20<span class=\"ls0\"> </span>10<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Arredi e attr<span class=\"_ _1\"></span>ezzature<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> 10<span class=\"ls0\"> </span>8 Attrezzature in<span class=\"_ _1\"></span>formatic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> - 5 Altre, inclusi i v<span class=\"_ _1\"></span>eico<span class=\"_ _1\"></span>li  - 5 I <span class=\"_\"> </span>t<span class=\"_ _0\"></span>erreni <span class=\"_ _2\"> </span>son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ontabilizzati<span class=\"_ _3\"></span> <span class=\"_\"> </span>separ<span class=\"_ _0\"></span>atame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>non <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _2\"> </span>amm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzati, <span class=\"_ _2\"> </span>be<span class=\"_ _3\"></span>ns\u00ec <span class=\"_\"> </span>sott<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>posti<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>a impairment <span class=\"_ _3\"></span>test s<span class=\"_ _3\"></span>e emergo<span class=\"_ _3\"></span>no deg<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>indicator<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e e<span class=\"_ _0\"></span>videnzia<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>un valore <span class=\"_ _3\"></span>contabile s<span class=\"_ _3\"></span>uperio<span class=\"_ _0\"></span>re al <span class=\"fff\">valore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>rec<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pera<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile. I<span class=\"_ _0\"></span> costi<span class=\"_ _0\"></span> sost<span class=\"_ _0\"></span>enuti d<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span> l\u2019acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>isto <span class=\"_ _0\"></span>dell\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> sono <span class=\"_ _0\"></span>capit<span class=\"_ _0\"></span>alizzat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, sol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span> </span>\u00e8 <span class=\"_ _1\"></span>probab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>che <span class=\"_ _1\"></span>potra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>gener<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>economici <span class=\"_ _1\"></span>futur<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>loro <span class=\"_ _1\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _1\"></span>essere<span class=\"_ _3\"></span> determi<span class=\"_ _0\"></span>nato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in m<span class=\"_ _3\"></span>odo <span class=\"_ _3\"></span>atte<span class=\"_ _3\"></span>ndibile. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>pl<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>sva<span class=\"_ _0\"></span>lenze <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>le <span class=\"_ _3\"></span>minusvale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cessi<span class=\"_ _3\"></span>one, <span class=\"_ _3\"></span>determ<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> confronta<span class=\"_ _3\"></span>ndo il <span class=\"_ _0\"></span>valore c<span class=\"_ _3\"></span>ontabile<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> immob<span class=\"_ _0\"></span>ilizzazion<span class=\"_ _0\"></span>i mater<span class=\"_ _3\"></span>iali con<span class=\"_ _0\"></span> il lor<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ezz<span class=\"_ _0\"></span>o di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vend<span class=\"_ _0\"></span>ita, sono <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itte<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _22\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>Ne<span class=\"_ _3\"></span>l <span class=\"_ _22\"> </span>pr<span class=\"_ _1\"></span>ese<span class=\"_ _3\"></span>nte <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>arag<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>afo,<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>n<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>note<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>su<span class=\"_ _1\"></span>cces<span class=\"_ _0\"></span>sive<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>lle precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti, <span class=\"_ _22\"> </span>il <span class=\"_\"> </span>te<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>airme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _22\"> </span>indica <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>\u2019adeg<span class=\"_ _3\"></span>ua<span class=\"_ _6\"></span><span class=\"ff3\">me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>ontabile <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> </span>recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>le. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-21-4": {
   "value": "2.3 Principi<span class=\"_ _3\"></span> contabili <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>igni<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>vi Immobili,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>impian<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>e macchinari<span class=\"_ _3\"></span> Gli immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, impiant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, i <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inari e gli a<span class=\"_ _0\"></span>ltri beni utiliz<span class=\"_ _0\"></span>zati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>nel<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>process<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>prod<span class=\"_ _3\"></span>uttivo <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ono iscritti<span class=\"_ _0\"></span> in <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>ilanc<span class=\"_ _3\"></span>io <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _1\"></span>d\u2019acqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sto <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>produzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne,<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>nett<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>relat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo <span class=\"_ _6\"></span>fon<span class=\"_ _0\"></span>do <span class=\"_ _1\"></span>ammortame<span class=\"_ _3\"></span>nto ed<span class=\"ls0\"> <span class=\"_\"> </span>event<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>i <span class=\"_\"> </span>per<span class=\"_ _3\"></span>dite <span class=\"_\"> </span>di<span class=\"_ _3\"></span> <span class=\"_\"> </span>valore, <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _2\"> </span>ecce<span class=\"_ _0\"></span>zione<span class=\"_ _3\"></span> <span class=\"_\"> </span>dei <span class=\"_\"> </span>te<span class=\"_ _3\"></span>rren<span class=\"_ _1\"></span>i, <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>qual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>non <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ggett<span class=\"_ _0\"></span>i <span class=\"_\"> </span>a<span class=\"_ _3\"></span>d </span>ammortam<span class=\"_ _0\"></span>ento.<span class=\"_ _3\"></span> Il <span class=\"_ _3\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>include <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>utte <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> spes<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>direttame<span class=\"_ _3\"></span>nte <span class=\"_ _3\"></span>attrib<span class=\"_ _0\"></span>uibili <span class=\"_ _3\"></span>all\u2019ac<span class=\"_ _3\"></span>quisto, <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>s\u2019identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>can<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle sostenute<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r porta<span class=\"_ _0\"></span>re il bene<span class=\"_ _3\"></span> nel luog<span class=\"_ _0\"></span>o e ne<span class=\"_ _0\"></span>lle con<span class=\"_ _0\"></span>dizioni nece<span class=\"_ _0\"></span>ssa<span class=\"_ _0\"></span>rie al s<span class=\"_ _0\"></span>uo funzi<span class=\"_ _3\"></span>onamento. L\u2019ammo<span class=\"_ _0\"></span>rtame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to d<span class=\"ff3\">e<span class=\"_ _0\"></span>i fabb<span class=\"_ _0\"></span>ricat<span class=\"_ _0\"></span>i e deg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i alt<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i cesp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i generici<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>\u00e8 c<span class=\"_ _3\"></span>alcolato att<span class=\"_ _3\"></span>raver<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o il meto<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o </span>lineare,<span class=\"_ _0\"></span> in mo<span class=\"_ _0\"></span>do da <span class=\"_ _0\"></span>distribu<span class=\"_ _0\"></span>ire il <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>le re<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>duo su<span class=\"_ _3\"></span>lla vita ec<span class=\"_ _0\"></span>onom<span class=\"_ _0\"></span>ica uti<span class=\"_ _0\"></span>le stimata. Le <span class=\"_ _23\"> </span>aliquote <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>\u2019am<span class=\"_ _0\"></span>mortame<span class=\"_ _3\"></span>nto <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icate <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>ciasc<span class=\"_ _3\"></span>una <span class=\"_ _25\"> </span>categ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ni <span class=\"_ _25\"> </span>sono <span class=\"_ _23\"> </span>indicate <span class=\"_ _23\"> </span>ne<span class=\"_ _6\"></span><span class=\"ff3 ls17\">l </span>prospett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> segue<span class=\"_ _3\"></span>nte: Vita utile in<span class=\"_ _1\"></span> anni<span class=\"_ _1\"></span> Categoria<span class=\"_ _1\"></span>  Stabilimenti <span class=\"_ _1\"></span>Bairo e<span class=\"_ _1\"></span>  Altri Stabilim<span class=\"_ _1\"></span>enti<span class=\"_ _1\"></span> San Giorgio<span class=\"_ _1\"></span> Terreni <span class=\"_ _1\"></span> Indefinita<span class=\"_ _1\"></span> Indefinita<span class=\"_ _1\"></span> Fabb<span class=\"_ _1\"></span>ricati   50<span class=\"ls0\"> </span>33<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Ma<span class=\"_ _1\"></span>cch<span class=\"_ _0\"></span>inari<span class=\"_ _1\"></span>  20<span class=\"ls0\"> </span>5/10 Impianti  20<span class=\"ls0\"> </span>10<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Arredi e attr<span class=\"_ _1\"></span>ezzature<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> 10<span class=\"ls0\"> </span>8 Attrezzature in<span class=\"_ _1\"></span>formatic<span class=\"_ _1\"></span>he<span class=\"_ _1\"></span> - 5 Altre, inclusi i v<span class=\"_ _1\"></span>eico<span class=\"_ _1\"></span>li  - 5 I <span class=\"_\"> </span>t<span class=\"_ _0\"></span>erreni <span class=\"_ _2\"> </span>son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ontabilizzati<span class=\"_ _3\"></span> <span class=\"_\"> </span>separ<span class=\"_ _0\"></span>atame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>non <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _2\"> </span>amm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzati, <span class=\"_ _2\"> </span>be<span class=\"_ _3\"></span>ns\u00ec <span class=\"_\"> </span>sott<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>posti<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>a impairment <span class=\"_ _3\"></span>test s<span class=\"_ _3\"></span>e emergo<span class=\"_ _3\"></span>no deg<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>indicator<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e e<span class=\"_ _0\"></span>videnzia<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>un valore <span class=\"_ _3\"></span>contabile s<span class=\"_ _3\"></span>uperio<span class=\"_ _0\"></span>re al <span class=\"fff\">valore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>rec<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pera<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile. I<span class=\"_ _0\"></span> costi<span class=\"_ _0\"></span> sost<span class=\"_ _0\"></span>enuti d<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span> l\u2019acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>isto <span class=\"_ _0\"></span>dell\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> sono <span class=\"_ _0\"></span>capit<span class=\"_ _0\"></span>alizzat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, sol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span> </span>\u00e8 <span class=\"_ _1\"></span>probab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>che <span class=\"_ _1\"></span>potra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>gener<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>economici <span class=\"_ _1\"></span>futur<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>loro <span class=\"_ _1\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _1\"></span>essere<span class=\"_ _3\"></span> determi<span class=\"_ _0\"></span>nato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in m<span class=\"_ _3\"></span>odo <span class=\"_ _3\"></span>atte<span class=\"_ _3\"></span>ndibile. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>pl<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>sva<span class=\"_ _0\"></span>lenze <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>le <span class=\"_ _3\"></span>minusvale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>cessi<span class=\"_ _3\"></span>one, <span class=\"_ _3\"></span>determ<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> confronta<span class=\"_ _3\"></span>ndo il <span class=\"_ _0\"></span>valore c<span class=\"_ _3\"></span>ontabile<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> immob<span class=\"_ _0\"></span>ilizzazion<span class=\"_ _0\"></span>i mater<span class=\"_ _3\"></span>iali con<span class=\"_ _0\"></span> il lor<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ezz<span class=\"_ _0\"></span>o di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vend<span class=\"_ _0\"></span>ita, sono <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itte<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>onto <span class=\"_ _22\"> </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>Ne<span class=\"_ _3\"></span>l <span class=\"_ _22\"> </span>pr<span class=\"_ _1\"></span>ese<span class=\"_ _3\"></span>nte <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>arag<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>afo,<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>n<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>note<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>su<span class=\"_ _1\"></span>cces<span class=\"_ _0\"></span>sive<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>lle precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti, <span class=\"_ _22\"> </span>il <span class=\"_\"> </span>te<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>airme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t <span class=\"_ _22\"> </span>indica <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>\u2019adeg<span class=\"_ _3\"></span>ua<span class=\"_ _6\"></span><span class=\"ff3\">me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>v<span class=\"_ _1\"></span>alore <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>ontabile <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> </span>recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>le. Attivit\u00e0 i<span class=\"_ _3\"></span>mmateriali Un\u2019att<span class=\"_ _0\"></span>ivit\u00e0 immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>le viene rilevat<span class=\"_ _0\"></span>a contab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nte nell\u2019att<span class=\"_ _0\"></span>ivo dello<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>stato patrimo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>iale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>olo se <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>labi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>ed <span class=\"_ _6\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>preved<span class=\"_ _0\"></span>ibile <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>gener<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>benef<span class=\"_ _0\"></span>ici <span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>nomici <span class=\"_ _1\"></span>fut<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il suo cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>u\u00f2 essere <span class=\"_ _3\"></span>determinato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> attend<span class=\"_ _3\"></span>ibile. Le atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 immater<span class=\"_ _3\"></span>iali a vita utile <span class=\"_ _0\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta sono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ate al costo <span class=\"_ _0\"></span>di acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>isto, d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> prod<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zione <span class=\"_ _3\"></span>o al <span class=\"_ _22\"> </span>valor<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>di <span class=\"_ _22\"> </span>perizia <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _22\"> </span>netto <span class=\"_ _22\"> </span>degli<span class=\"_ _3\"></span> <span class=\"_\"> </span>amm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>e <span class=\"_ _22\"> </span>delle <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite<span class=\"_ _3\"></span> <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>valore<span class=\"_ _3\"></span> <span class=\"_\"> </span>acc<span class=\"_ _3\"></span>umulate.<span class=\"_ _3\"></span> L\u2019ammo<span class=\"_ _0\"></span>rtame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>parametr<span class=\"_ _3\"></span>ato <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>riodo <span class=\"_ _25\"> </span>dell<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>loro <span class=\"_ _25\"> </span>prevista <span class=\"_ _23\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>inizia <span class=\"_ _25\"> </span>qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ndo<span class=\"_ _0\"></span> l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _22\"> </span>disp<span class=\"_ _0\"></span>onib<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>all\u2019uso. <span class=\"_ _25\"> </span>L<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>iene <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>esam<span class=\"_ _3\"></span>inata <span class=\"_ _25\"> </span>con <span class=\"_ _23\"> </span>periodicit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ann<span class=\"_ _1\"></span><span class=\"ff3\">uale <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span>d </span>eventua<span class=\"_ _0\"></span>li camb<span class=\"_ _3\"></span>iamenti s<span class=\"_ _0\"></span>ono app<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtati<span class=\"_ _0\"></span> con a<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>pl<span class=\"_ _0\"></span>icaz<span class=\"_ _0\"></span>ione prospett<span class=\"_ _3\"></span>ica. Le attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ateriali con<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vita utile indef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nita<span class=\"_ _0\"></span> non sono amm<span class=\"_ _0\"></span>ortizzate<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>ma<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono sottop<span class=\"_ _0\"></span>oste<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a verifica<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>annu<span class=\"_ _0\"></span>ale, <span class=\"_ _24\"></span>o <span class=\"_ _23\"> </span>pi\u00f9 <span class=\"_ _24\"></span>fr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>quentemente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>se <span class=\"_ _24\"></span>necessario, <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>recu<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>abilit\u00e0 <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _23\"> </span>iscr<span class=\"_ _1\"></span>itto<span class=\"_ _0\"></span> (impairme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t test<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in ass<span class=\"_ _3\"></span>en<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri d<span class=\"_ _3\"></span>i perdit<span class=\"_ _0\"></span>a di <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore. <span class=\"_ _3\"></span>Tale verif<span class=\"_ _0\"></span>ica \u00e8<span class=\"_ _0\"></span> condotta<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>unit\u00e0 <span class=\"_ _5\"></span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>eratr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ce <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>fluss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>assa <span class=\"_ _6\"></span>(<span class=\"_ _1\"></span><span class=\"ff4\">cash <span class=\"_ _5\"></span>ge<span class=\"_ _0\"></span>nerating<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>uni<span class=\"_ _1\"></span>t<span class=\"ff3\">)<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>qu<span class=\"_ _0\"></span>ale <span class=\"_ _5\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ata </span></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 imm<span class=\"_ _0\"></span>ateria<span class=\"_ _0\"></span>le stessa.<span class=\"ff3\"> </span>Attivit\u00e0 <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mmater<span class=\"_ _3\"></span>iali a vita uti<span class=\"_ _0\"></span>le definit<span class=\"_ _3\"></span>a (a) Softw<span class=\"_ _0\"></span>are e <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icenze Le <span class=\"_ _1d\"></span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze <span class=\"_ _1d\"></span>software <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>altre <span class=\"_ _1d\"></span>licenze <span class=\"_ _1d\"></span>assim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>labi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>cap<span class=\"_ _0\"></span>italizzate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ostenuto<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>inc<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>usi<span class=\"_ _0\"></span>vo della <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oro mes<span class=\"_ _0\"></span>sa <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>so;<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>esse<span class=\"_ _0\"></span> son<span class=\"_ _0\"></span>o amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izzate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> base<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ile stimata,<span class=\"_ _3\"></span> da 3 a<span class=\"_ _3\"></span> 5 anni.<span class=\"_ _0\"></span> I costi asso<span class=\"_ _0\"></span>cia<span class=\"fff\">ti al m<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dei p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ogramm<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>twa<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> son<span class=\"_ _0\"></span>o conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>izio </span>e <span class=\"_ _3\"></span>quindi <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>mput<span class=\"_ _3\"></span>ati<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mico <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>compet<span class=\"_ _3\"></span>enza. <span class=\"_ _3\"></span>I <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3\"></span>sosten<span class=\"_ _0\"></span>uti <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>oduzione <span class=\"_ _1d\"></span>del software <span class=\"_ _1\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>olla<span class=\"_ _0\"></span>bile <span class=\"_ _6\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>tali <span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>produrre <span class=\"_ _1\"></span>con <span class=\"_ _6\"></span>ele<span class=\"_ _0\"></span>vata <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>babilit<span class=\"_ _3\"></span>\u00e0 dei <span class=\"_ _23\"> </span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ici <span class=\"_ _25\"> </span>futuri<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>maggiori <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _24\"></span>sostenuti, <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>ve <span class=\"_ _23\"> </span>present<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>sono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itti <span class=\"_ _23\"> </span>tra <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"> </span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>li <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>ammortiz<span class=\"_ _0\"></span>zati <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>base<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _28\"> </span>loro<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>utile <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>eccede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue i tre <span class=\"_ _3\"></span>anni. (b) Cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di r<span class=\"_ _0\"></span>icerca e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo I <span class=\"_ _24\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>r<span class=\"_ _1\"></span>icerc<span class=\"_ _3\"></span>a, <span class=\"_ _23\"> </span>cos\u00ec <span class=\"_ _24\"></span>come <span class=\"_ _5\"></span>definiti <span class=\"_ _24\"></span>dallo <span class=\"_ _24\"></span>IAS <span class=\"_ _24\"></span>38 <span class=\"_ _23\"> </span>- <span class=\"_ _24\"></span>Attivit\u00e0 <span class=\"_ _5\"></span>immateri<span class=\"_ _0\"></span>ali<span class=\"ff3\">, <span class=\"_ _23\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>scr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tti <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>conto </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>izio in cui<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono soste<span class=\"_ _3\"></span>nuti. <span class=\"ff3\"> </span>I <span class=\"_ _1\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sviluppo <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>izzati <span class=\"_ _1\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>iliz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>immate<span class=\"_ _0\"></span>rial<span class=\"_ _0\"></span>i, <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>mis<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>rabili<span class=\"_ _3\"></span> in <span class=\"_ _2\"> </span>mo<span class=\"_ _0\"></span>do <span class=\"_ _22\"> </span>attendibile <span class=\"_ _22\"> </span>e <span class=\"_ _2\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_\"> </span>pro<span class=\"_ _0\"></span>babi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>il <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>rogett<span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>quale <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _22\"> </span>abbia <span class=\"_ _22\"> </span>delle comprov<span class=\"_ _0\"></span>ate <span class=\"_ _25\"> </span>possib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _25\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>success<span class=\"_ _0\"></span>o, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>fattibilit\u00e0 <span class=\"_ _25\"> </span>t<span class=\"_ _6\"></span>ec<span class=\"_ _0\"></span>nica, <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>capacit<span class=\"_ _0\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>per <span class=\"_ _5\"></span>svilupparl<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e <span class=\"_ _23\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _24\"></span>penetra<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>commerciale.<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>I <span class=\"_ _24\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>sviluppo <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>aven<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i queste <span class=\"_ _6\"></span>car<span class=\"_ _0\"></span>atter<span class=\"_ _0\"></span>istiche <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>alla <span class=\"_ _5\"></span>st<span class=\"_ _3\"></span>regua <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>ricer<span class=\"_ _3\"></span>ca. <span class=\"_ _5\"></span>I <span class=\"_ _6\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iluppo imputat<span class=\"_ _3\"></span>i a <span class=\"_ _3\"></span>conto<span class=\"_ _0\"></span> ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o in<span class=\"_ _3\"></span> esercizi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _0\"></span>denti<span class=\"_ _3\"></span> non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>mai <span class=\"_ _3\"></span>oggetto<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>capitalizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>poste<span class=\"_ _0\"></span>rior<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>neanche <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>negli <span class=\"_ _6\"></span>esercizi <span class=\"_ _6\"></span>succe<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>manifesta<span class=\"_ _3\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>requisit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>necess<span class=\"_ _0\"></span>ari <span class=\"_ _6\"></span>alla <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>o capital<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ione. I <span class=\"_ _1\"></span>costi di <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo sono a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ortizz<span class=\"_ _0\"></span>ati d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a data di <span class=\"_ _1\"></span>comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ializzaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one del prodotto<span class=\"_ _0\"></span>, con riferime<span class=\"_ _0\"></span>nto al per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>odo in c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i si stima <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e prod<span class=\"_ _3\"></span>ur<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no dei <span class=\"_ _0\"></span>benefici ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>omici, in <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>gn<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>aso <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span> <span class=\"_\"> </span>su<span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>ore <span class=\"_ _2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>5<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>anni.<span class=\"_ _3\"></span> <span class=\"_\"> </span>Ess<span class=\"_ _3\"></span>i <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ottop<span class=\"_ _0\"></span>osti <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rment<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>test<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _22\"> </span>presenza<span class=\"_ _3\"></span> d\u2019indic<span class=\"_ _0\"></span>ator<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>facci<span class=\"_ _0\"></span>ano <span class=\"_ _27\"> </span>presuppo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>re <span class=\"_ _27\"> </span>che <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>l<span class=\"_ _0\"></span>oro <span class=\"_ _27\"> </span>valore <span class=\"_ _27\"> </span>contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>ecce<span class=\"_ _3\"></span>da <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ore<span class=\"_ _3\"></span> recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bile.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span><span class=\"fff\">Il <span class=\"_ _24\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>volge <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>svilupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>terzi, <span class=\"_ _5\"></span>sia <span class=\"_ _5\"></span>nel<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>i </span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>stile, <span class=\"_ _5\"></span>ingegneria <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>vetture,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sia <span class=\"_ _5\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>ambit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>so<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _5\"></span>di design <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>geg<span class=\"_ _3\"></span>neria.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>L\u2019attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>svilup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o l<span class=\"_ _1\"></span>egat<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contratti di <span class=\"_ _6\"></span>stile<span class=\"ff3\"> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>ingegne<span class=\"_ _3\"></span>ria o<span class=\"_ _1\"></span>ggett<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di </span>vendita <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>terz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>identific<span class=\"_ _0\"></span>ata <span class=\"_ _6\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>costo <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _1\"></span>dell\u2019IFRS <span class=\"_ _1\"></span>15, <span class=\"_ _1\"></span>pertanto<span class=\"_ _3\"></span> non d\u00e0 <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rigine <span class=\"_ _3\"></span>ad alcuna <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 imm<span class=\"_ _3\"></span>ateriale cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>talizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta.  (c) Altre <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 im<span class=\"_ _0\"></span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali Le <span class=\"_ _23\"> </span>altre <span class=\"_ _23\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>mmate<span class=\"_ _3\"></span>riali <span class=\"_ _23\"> </span>acquist<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _23\"> </span>separatame<span class=\"_ _0\"></span>nte <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>capit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizzate<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>costo; <span class=\"_ _24\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle acqu<span class=\"_ _0\"></span>isite <span class=\"_ _25\"> </span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>erso <span class=\"_ _23\"> </span>delle <span class=\"_ _25\"> </span>aggregaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>d\u2019impres<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>invece<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzate<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>al <span class=\"_ _25\"> </span>fair <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>alue determi<span class=\"_ _0\"></span>nato <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>d\u2019ac<span class=\"_ _0\"></span>quisizio<span class=\"_ _0\"></span>ne. <span class=\"_ _1d\"></span>La <span class=\"_ _1d\"></span>vita <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _1d\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _1d\"></span>altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _3\"></span>riesam<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nata<span class=\"_ _3\"></span> con cadenza almeno annuale: ev<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cam<span class=\"_ _3\"></span>biame<span class=\"_ _0\"></span>nti, <span class=\"_ _1\"></span>laddo<span class=\"_ _0\"></span>ve possibili, <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no apportat<span class=\"_ _0\"></span>i i<span class=\"_ _1\"></span>n modo <span class=\"_ _23\"> </span>prospettic<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>ai <span class=\"_ _25\"> </span>sensi <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>paragr<span class=\"_ _3\"></span>afi <span class=\"_ _25\"> </span>dal <span class=\"_ _23\"> </span>n. <span class=\"_ _25\"> </span>32<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>38 <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>llo <span class=\"_ _25\"> </span>IAS <span class=\"_ _25\"> </span>8 <span class=\"_ _22\"> </span>- <span class=\"_ _25\"> </span><span class=\"ff4\">Princi<span class=\"_ _3\"></span>pi <span class=\"_ _25\"> </span>contab<span class=\"_ _0\"></span>ili, </span>cambia<span class=\"_ _0\"></span>menti ne<span class=\"_ _3\"></span>lle stime co<span class=\"_ _0\"></span>ntab<span class=\"_ _0\"></span>ili ed e<span class=\"_ _0\"></span>rrori<span class=\"_ _1\"></span><span class=\"ff3\">.<span class=\"_ _3\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-22-3": {
   "value": "Contrib<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ti pu<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>blici I <span class=\"_ _23\"> </span>co<span class=\"_ _1\"></span>ntri<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>uti <span class=\"_ _23\"> </span>pubblici <span class=\"_ _23\"> </span>sono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>bilanci<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>value <span class=\"_ _23\"> </span>solamente <span class=\"_ _23\"> </span>se <span class=\"_ _23\"> </span>vi <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>la <span class=\"_ _23\"> </span>ragione<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> certezza<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>loro <span class=\"_ _5\"></span>concessio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>se <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _5\"></span>ha <span class=\"_ _24\"></span>sod<span class=\"_ _3\"></span>disfatto <span class=\"_ _24\"></span>t<span class=\"_ _0\"></span>utti <span class=\"_ _5\"></span>i <span class=\"_ _24\"></span>requ<span class=\"_ _0\"></span>isiti <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>otten<span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>rli. <span class=\"_ _24\"></span>I<span class=\"_ _0\"></span> ricavi <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>contri<span class=\"_ _0\"></span>buti <span class=\"_ _25\"> </span>pubblici <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>iscritt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>conto<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>economic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>proporzi<span class=\"_ _0\"></span>onalmente<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>ai <span class=\"_ _22\"> </span>cost<span class=\"_ _3\"></span>i sostenut<span class=\"_ _0\"></span>i. <span class=\"_ _25\"> </span>I <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>ontributi<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>ubbl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>l\u2019acquist<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Im<span class=\"_ _3\"></span>mo<span class=\"_ _1\"></span>bili<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>impiant<span class=\"_ _0\"></span>i <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>macc<span class=\"_ _3\"></span>hinari, <span class=\"_ _25\"> </span>sec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndo quanto <span class=\"_ _0\"></span>previsto da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> parag<span class=\"_ _3\"></span>ra<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> n. 17 del<span class=\"_ _0\"></span>lo IAS 20 <span class=\"_ _1\"></span><span class=\"fff\">\u2013</span> <span class=\"ff4\">Cont<span class=\"_ _0\"></span>abilizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione de<span class=\"_ _0\"></span>i contrib<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ti pub<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>lic<span class=\"_ _0\"></span>i e </span>informativ<span class=\"_ _3\"></span>a su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019assiste<span class=\"_ _3\"></span>nza <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ub<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>lic<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span><span class=\"ff3\">, <span class=\"_ _0\"></span>sono <span class=\"_ _3\"></span>iscritti<span class=\"_ _0\"></span> tr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i risc<span class=\"_ _3\"></span>onti p<span class=\"_ _0\"></span>assivi e<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no ad<span class=\"_ _3\"></span>debitati<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co in<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>prop<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rzi<span class=\"_ _0\"></span>one al<span class=\"_ _0\"></span>l\u2019ammo<span class=\"_ _0\"></span>rtament<span class=\"_ _0\"></span>o de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> beni <span class=\"_ _0\"></span>per i qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li s<span class=\"_ _0\"></span>ono stat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>oncess<span class=\"_ _0\"></span>i.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-23-3": {
   "value": "Leasing<span class=\"_ _3\"></span> All'inizi<span class=\"_ _0\"></span>o del c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o il Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> valuta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o \u00e8, o c<span class=\"_ _0\"></span>ontie<span class=\"_ _0\"></span>ne, un le<span class=\"_ _3\"></span>asing. Il co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>atto \u00e8,<span class=\"_ _0\"></span> o <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tiene,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>un <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>ing <span class=\"_ _25\"> </span>se, <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>cambio <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rris<span class=\"_ _0\"></span>pettivo,<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>trasfe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>isce<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>diritto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _0\"></span>are l'utilizzo<span class=\"_ _0\"></span> di un'att<span class=\"_ _0\"></span>ivit\u00e0<span class=\"_ _0\"></span> identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>a per u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span>iodo di<span class=\"_ _0\"></span> tempo.  Modell<span class=\"_ _0\"></span>o conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile per<span class=\"_ _3\"></span> il locata<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io Il <span class=\"_ _5\"></span>Gruppo<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>ai <span class=\"_ _24\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pio <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>le <span class=\"_ _5\"></span>IFRS <span class=\"_ _24\"></span>16<span class=\"_ _3\"></span>, <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>veste <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>locata<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>ico<span class=\"_ _0\"></span>nosce <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>attivit\u00e0 correlate <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>diritto <span class=\"_ _6\"></span>d\u2019uso <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>beni <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>da<span class=\"_ _3\"></span>ta <span class=\"_ _24\"></span>di <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nizio <span class=\"_ _5\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>(cio\u00e8 <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a data <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cui <span class=\"_ _5\"></span>l\u2019atti<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _24\"></span>sottost<span class=\"_ _0\"></span>ante <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>disponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>\u2019uso).<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Le <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>diritto <span class=\"_ _24\"></span>d\u2019us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>sono<span class=\"_ _3\"></span> misurate <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>costo, <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>netto <span class=\"_ _25\"> </span>degli <span class=\"_ _22\"> </span>amm<span class=\"_ _0\"></span>ortament<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>accu<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>ulati <span class=\"_ _22\"> </span>e <span class=\"_ _22\"> </span>delle <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>v<span class=\"_ _1\"></span>alore,<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>e rettificat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> qualsiasi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>rim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>suraz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>delle pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3\"></span>di leasing. I<span class=\"_ _3\"></span>l cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> delle<span class=\"_ _3\"></span> a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _5\"></span>t<span class=\"_ _0\"></span>\u00e0 pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> i<span class=\"_ _0\"></span>l diritto<span class=\"_ _3\"></span> d\u2019uso <span class=\"_ _3\"></span>comp<span class=\"_ _0\"></span>rende <span class=\"_ _3\"></span>l\u2019amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>are <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle p<span class=\"_ _3\"></span>assivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 d<span class=\"_ _0\"></span>i le<span class=\"_ _3\"></span>asing <span class=\"_ _3\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vate, i<span class=\"_ _3\"></span> costi<span class=\"_ _3\"></span> diret<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>iniziali<span class=\"_ _3\"></span> soste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span> e i pagame<span class=\"_ _0\"></span>nti di<span class=\"_ _0\"></span> leasing eff<span class=\"_ _0\"></span>ettu<span class=\"_ _0\"></span>ati al<span class=\"_ _0\"></span>la data di<span class=\"_ _0\"></span> decor<span class=\"_ _0\"></span>renza o p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>im<span class=\"_ _0\"></span>a dell\u2019in<span class=\"_ _0\"></span>izio, a<span class=\"_ _0\"></span>l netto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tutti<span class=\"_ _3\"></span> gli e<span class=\"_ _0\"></span>ventual<span class=\"_ _0\"></span>i incentiv<span class=\"_ _0\"></span>i ricevut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>.  Le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span><span class=\"fff\">tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _3\"></span> pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>diritto<span class=\"_ _3\"></span> d\u2019<span class=\"_ _0\"></span>uso s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ortizzate<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>costant<span class=\"_ _3\"></span>i d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _3\"></span>data<span class=\"_ _3\"></span> di<span class=\"_ _0\"></span> dec<span class=\"_ _3\"></span>orrenza <span class=\"_ _3\"></span>alla<span class=\"_ _3\"></span> </span>fine <span class=\"_ _0\"></span>della <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _3\"></span>dell\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>consiste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>nel d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ritto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>o, se <span class=\"_ _3\"></span>anteriore<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>al term<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>della<span class=\"_ _3\"></span> durata <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sing.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Se <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>leasi<span class=\"_ _0\"></span>ng <span class=\"_ _6\"></span>trasfe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>isce <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>propriet\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span><span class=\"fff\">del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>sottosta<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>al </span>termine <span class=\"_ _1d\"></span>della <span class=\"_ _1d\"></span>durata <span class=\"_ _1d\"></span>del <span class=\"_ _3\"></span>leasing<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>dell\u2019att<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onsistente<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>diritt<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>rif<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ette<span class=\"_ _0\"></span> il <span class=\"_\"> </span>fatto <span class=\"_\"> </span>che <span class=\"_\"> </span>i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>locatar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_\"> </span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ter\u00e0 <span class=\"_ _2\"> </span>l\u2019opzione<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>di <span class=\"_\"> </span>acqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sto, <span class=\"_ _2\"> </span>il <span class=\"_\"> </span>Gruppo <span class=\"_\"> </span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izza <span class=\"_\"> </span>l\u2019att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _3\"></span> consistente<span class=\"_ _0\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> di<span class=\"fff\">ritto <span class=\"_ _0\"></span>d\u2019us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>lla data <span class=\"_ _3\"></span>di decorre<span class=\"_ _3\"></span>nza <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>ino alla fine <span class=\"_ _3\"></span>della vita<span class=\"_ _0\"></span> utile <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell\u2019att<span class=\"_ _3\"></span>ivit\u00e0 </span>sottosta<span class=\"_ _0\"></span>nte. Per <span class=\"_ _6\"></span>quanto<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>concerne<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>are<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>legat<span class=\"_ _3\"></span>e <span class=\"_ _5\"></span>ai <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng, <span class=\"_ _6\"></span>coerentem<span class=\"_ _3\"></span>ente <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _6\"></span>quanto stabilito<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>IFRS<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>16, <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>veste <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>locatari<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>rileva <span class=\"_\"> </span>s<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>paratam<span class=\"_ _0\"></span>ente <span class=\"_ _25\"> </span>tra <span class=\"_ _25\"> </span>le passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>anche <span class=\"_ _1d\"></span>le <span class=\"_ _3\"></span>passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sing<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>mis<span class=\"_ _0\"></span>urandole<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>pagament<span class=\"_ _3\"></span>i dovuti <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>leasing <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ancor<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>versati <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>decorre<span class=\"_ _3\"></span>nza <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>contratto.<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>I <span class=\"_ _1\"></span>pagame<span class=\"_ _3\"></span>nti dovuti <span class=\"_ _25\"> </span>inclu<span class=\"_ _0\"></span>dono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>pagame<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>fi<span class=\"_ _1\"></span>ssi<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>(compresi<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>pagament<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ssi <span class=\"_ _25\"> </span>nella <span class=\"_ _25\"> </span>sostan<span class=\"_ _3\"></span>za<span class=\"_ _1\"></span>) <span class=\"_ _23\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>netto <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> eventua<span class=\"_ _0\"></span>li incenti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> al leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng d<span class=\"_ _0\"></span>a ricevere,<span class=\"_ _0\"></span> i pagam<span class=\"_ _3\"></span>enti<span class=\"_ _1\"></span> var<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ab<span class=\"_ _0\"></span>ili <span class=\"_ _1\"></span>di <span class=\"_ _0\"></span>leasing<span class=\"_ _0\"></span> che dipen<span class=\"_ _0\"></span>dono da<span class=\"_ _3\"></span> un indice <span class=\"_ _3\"></span>o un tasso<span class=\"_ _0\"></span>, e gli imp<span class=\"_ _3\"></span>orti che si pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>de d<span class=\"_ _3\"></span>ovranno essere <span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a tito<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o di g<span class=\"_ _0\"></span>aranz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e del <span class=\"_ _4\"> </span>valore <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>iduo. <span class=\"_ _4\"> </span>I <span class=\"_ _28\"> </span>pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>leasing<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>includon<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>an<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>prezzo <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io <span class=\"_ _4\"> </span>di un\u2019opz<span class=\"_ _0\"></span>ione <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>acqu<span class=\"_ _0\"></span>isto <span class=\"_ _24\"></span>se <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>ragio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>evo<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>erti<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>tale <span class=\"_ _5\"></span>opz<span class=\"_ _0\"></span>ione <span class=\"_ _5\"></span>sar<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _5\"></span>esercitata <span class=\"_ _6\"></span>dal Grupp<span class=\"_ _0\"></span>o. Leasing<span class=\"_ _0\"></span> a breve<span class=\"_ _0\"></span> term<span class=\"_ _0\"></span>ine e leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _0\"></span> di attiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 d<span class=\"_ _0\"></span>i mode<span class=\"_ _0\"></span>sto val<span class=\"_ _0\"></span>ore Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>so <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>rile<span class=\"_ _1\"></span>vare <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>til<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>passivit\u00e0 d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>asing<span class=\"_ _3\"></span> relative <span class=\"_ _0\"></span>ad attivit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dest<span class=\"_ _3\"></span>o v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re e ai le<span class=\"_ _0\"></span>asing a breve te<span class=\"_ _3\"></span>rmine, com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rese <span class=\"_ _0\"></span>le attrezzat<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>re informatic<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>Il <span class=\"_ _5\"></span>Gruppo <span class=\"_ _6\"></span>rileva <span class=\"_ _6\"></span>i <span class=\"_ _5\"></span>relativi <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>dovuti <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>leasing <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>un<span class=\"_ _6\"></span> criterio <span class=\"_ _0\"></span>a quote<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cost<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>i lungo <span class=\"_ _0\"></span>la durat<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>l leasi<span class=\"_ _3\"></span>ng.<span class=\"_ _1\"></span> Modell<span class=\"_ _0\"></span>o conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile per<span class=\"_ _3\"></span> il locato<span class=\"_ _0\"></span>re Quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>agisce<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>qualit\u00e0 <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>locatore, <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>determina<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>alla <span class=\"_ _23\"> </span>data <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>nizio <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>ciasc<span class=\"_ _3\"></span>un leasing<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>se <span class=\"_ _22\"> </span>si <span class=\"_ _2\"> </span>t<span class=\"_ _0\"></span>ratta <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>un <span class=\"_ _2\"> </span>leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _22\"> </span>finanzi<span class=\"_ _0\"></span>ario <span class=\"_ _22\"> </span>oppure <span class=\"_ _22\"> </span>operat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo. <span class=\"_ _2\"> </span>I<span class=\"_ _3\"></span> <span class=\"_\"> </span>le<span class=\"_ _3\"></span>asing <span class=\"_ _22\"> </span>i<span class=\"_ _6\"></span>n <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ui <span class=\"_ _2\"> </span>il <span class=\"_ _22\"> </span>Gruppo<span class=\"_ _3\"></span> trasfer<span class=\"_ _0\"></span>isce <span class=\"_ _4\"> </span>so<span class=\"_ _1\"></span>sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lme<span class=\"_ _0\"></span>nte <span class=\"_ _4\"> </span>tutti <span class=\"_ _28\"> </span>i <span class=\"_ _4\"> </span>rischi <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>i <span class=\"_ _28\"> </span>ben<span class=\"_ _0\"></span>efici <span class=\"_ _28\"> </span>co<span class=\"_ _0\"></span>nness<span class=\"_ _0\"></span>i <span class=\"_ _28\"> </span>alla <span class=\"_ _4\"> </span>propriet\u00e0 <span class=\"_ _30\"> </span>d<span class=\"_ _1\"></span>ell<span class=\"_ _1\"></span><span class=\"fff\">\u2019</span>attivit\u00e0<span class=\"_ _0\"></span> sottosta<span class=\"_ _0\"></span>nte son<span class=\"_ _0\"></span>o classific<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti come <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>eas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng finan<span class=\"_ _0\"></span>ziari; in c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>so co<span class=\"_ _0\"></span>ntrario, son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ati come<span class=\"_ _3\"></span> leasing<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>operat<span class=\"_ _0\"></span>ivi. <span class=\"_ _22\"> </span>Pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>effett<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>are <span class=\"_ _25\"> </span>tale<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ion<span class=\"_ _6\"></span>e, <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>cons<span class=\"_ _0\"></span>idera <span class=\"_ _25\"> </span>gli <span class=\"_ _25\"> </span>indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>forniti dall<span class=\"fff\">\u2019</span>IFRS<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>16.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Se<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o contiene<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>compo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>leasing e non leas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gr<span class=\"_ _0\"></span>uppo ripart<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sce il<span class=\"_ _0\"></span> corrispett<span class=\"_ _3\"></span>ivo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>applicand<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span><span class=\"fff\">\u2019</span>IFRS <span class=\"_ _6\"></span>15. <span class=\"_ _6\"></span>Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tabi<span class=\"_ _0\"></span>lizza<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>avi <span class=\"_ _6\"></span>da <span class=\"_ _6\"></span>locazione<span class=\"_ _3\"></span> deriva<span class=\"_ _0\"></span>nti <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>leasin<span class=\"_ _1\"></span>g <span class=\"_ _6\"></span>operati<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>modo <span class=\"_ _5\"></span>siste<span class=\"_ _3\"></span>mati<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>lungo <span class=\"_ _6\"></span>la <span class=\"_ _24\"></span>durata <span class=\"_ _6\"></span>del <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e <span class=\"_ _6\"></span>li <span class=\"_ _24\"></span>rileva<span class=\"_ _3\"></span> come <span class=\"fff\">\u201c</span>A<span class=\"_ _0\"></span>ltri rica<span class=\"_ _0\"></span>vi e pro<span class=\"_ _0\"></span>venti<span class=\"fff\">\u201d</span>.<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-24-4": {
   "value": "Attivit\u00e0 i<span class=\"_ _3\"></span>mmateriali Un\u2019att<span class=\"_ _0\"></span>ivit\u00e0 immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>le viene rilevat<span class=\"_ _0\"></span>a contab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nte nell\u2019att<span class=\"_ _0\"></span>ivo dello<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>stato patrimo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>iale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>olo se <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>labi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>ed <span class=\"_ _6\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>preved<span class=\"_ _0\"></span>ibile <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>gener<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>benef<span class=\"_ _0\"></span>ici <span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>nomici <span class=\"_ _1\"></span>fut<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il suo cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>u\u00f2 essere <span class=\"_ _3\"></span>determinato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> attend<span class=\"_ _3\"></span>ibile. Le atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 immater<span class=\"_ _3\"></span>iali a vita utile <span class=\"_ _0\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta sono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ate al costo <span class=\"_ _0\"></span>di acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>isto, d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> prod<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zione <span class=\"_ _3\"></span>o al <span class=\"_ _22\"> </span>valor<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>di <span class=\"_ _22\"> </span>perizia <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _22\"> </span>netto <span class=\"_ _22\"> </span>degli<span class=\"_ _3\"></span> <span class=\"_\"> </span>amm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>e <span class=\"_ _22\"> </span>delle <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite<span class=\"_ _3\"></span> <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>valore<span class=\"_ _3\"></span> <span class=\"_\"> </span>acc<span class=\"_ _3\"></span>umulate.<span class=\"_ _3\"></span> L\u2019ammo<span class=\"_ _0\"></span>rtame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>parametr<span class=\"_ _3\"></span>ato <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>riodo <span class=\"_ _25\"> </span>dell<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>loro <span class=\"_ _25\"> </span>prevista <span class=\"_ _23\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>inizia <span class=\"_ _25\"> </span>qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ndo<span class=\"_ _0\"></span> l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _22\"> </span>disp<span class=\"_ _0\"></span>onib<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>all\u2019uso. <span class=\"_ _25\"> </span>L<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>iene <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>esam<span class=\"_ _3\"></span>inata <span class=\"_ _25\"> </span>con <span class=\"_ _23\"> </span>periodicit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ann<span class=\"_ _1\"></span><span class=\"ff3\">uale <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span>d </span>eventua<span class=\"_ _0\"></span>li camb<span class=\"_ _3\"></span>iamenti s<span class=\"_ _0\"></span>ono app<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtati<span class=\"_ _0\"></span> con a<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>pl<span class=\"_ _0\"></span>icaz<span class=\"_ _0\"></span>ione prospett<span class=\"_ _3\"></span>ica. Le attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ateriali con<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vita utile indef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nita<span class=\"_ _0\"></span> non sono amm<span class=\"_ _0\"></span>ortizzate<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>ma<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono sottop<span class=\"_ _0\"></span>oste<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a verifica<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>annu<span class=\"_ _0\"></span>ale, <span class=\"_ _24\"></span>o <span class=\"_ _23\"> </span>pi\u00f9 <span class=\"_ _24\"></span>fr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>quentemente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>se <span class=\"_ _24\"></span>necessario, <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>recu<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>abilit\u00e0 <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _23\"> </span>iscr<span class=\"_ _1\"></span>itto<span class=\"_ _0\"></span> (impairme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t test<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in ass<span class=\"_ _3\"></span>en<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri d<span class=\"_ _3\"></span>i perdit<span class=\"_ _0\"></span>a di <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore. <span class=\"_ _3\"></span>Tale verif<span class=\"_ _0\"></span>ica \u00e8<span class=\"_ _0\"></span> condotta<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>unit\u00e0 <span class=\"_ _5\"></span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>eratr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ce <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>fluss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>assa <span class=\"_ _6\"></span>(<span class=\"_ _1\"></span><span class=\"ff4\">cash <span class=\"_ _5\"></span>ge<span class=\"_ _0\"></span>nerating<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>uni<span class=\"_ _1\"></span>t<span class=\"ff3\">)<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>qu<span class=\"_ _0\"></span>ale <span class=\"_ _5\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ata </span></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 imm<span class=\"_ _0\"></span>ateria<span class=\"_ _0\"></span>le stessa.<span class=\"ff3\"> </span>Attivit\u00e0 <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mmater<span class=\"_ _3\"></span>iali a vita uti<span class=\"_ _0\"></span>le definit<span class=\"_ _3\"></span>a (a) Softw<span class=\"_ _0\"></span>are e <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icenze Le <span class=\"_ _1d\"></span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze <span class=\"_ _1d\"></span>software <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>altre <span class=\"_ _1d\"></span>licenze <span class=\"_ _1d\"></span>assim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>labi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>cap<span class=\"_ _0\"></span>italizzate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ostenuto<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>inc<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>usi<span class=\"_ _0\"></span>vo della <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oro mes<span class=\"_ _0\"></span>sa <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>so;<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>esse<span class=\"_ _0\"></span> son<span class=\"_ _0\"></span>o amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izzate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> base<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ile stimata,<span class=\"_ _3\"></span> da 3 a<span class=\"_ _3\"></span> 5 anni.<span class=\"_ _0\"></span> I costi asso<span class=\"_ _0\"></span>cia<span class=\"fff\">ti al m<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dei p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ogramm<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>twa<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> son<span class=\"_ _0\"></span>o conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>izio </span>e <span class=\"_ _3\"></span>quindi <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>mput<span class=\"_ _3\"></span>ati<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mico <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>compet<span class=\"_ _3\"></span>enza. <span class=\"_ _3\"></span>I <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3\"></span>sosten<span class=\"_ _0\"></span>uti <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>oduzione <span class=\"_ _1d\"></span>del software <span class=\"_ _1\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>olla<span class=\"_ _0\"></span>bile <span class=\"_ _6\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>tali <span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>produrre <span class=\"_ _1\"></span>con <span class=\"_ _6\"></span>ele<span class=\"_ _0\"></span>vata <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>babilit<span class=\"_ _3\"></span>\u00e0 dei <span class=\"_ _23\"> </span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ici <span class=\"_ _25\"> </span>futuri<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>maggiori <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _24\"></span>sostenuti, <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>ve <span class=\"_ _23\"> </span>present<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>sono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itti <span class=\"_ _23\"> </span>tra <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"> </span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>li <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>ammortiz<span class=\"_ _0\"></span>zati <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>base<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _28\"> </span>loro<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>utile <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>eccede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue i tre <span class=\"_ _3\"></span>anni. (b) Cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di r<span class=\"_ _0\"></span>icerca e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo I <span class=\"_ _24\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>r<span class=\"_ _1\"></span>icerc<span class=\"_ _3\"></span>a, <span class=\"_ _23\"> </span>cos\u00ec <span class=\"_ _24\"></span>come <span class=\"_ _5\"></span>definiti <span class=\"_ _24\"></span>dallo <span class=\"_ _24\"></span>IAS <span class=\"_ _24\"></span>38 <span class=\"_ _23\"> </span>- <span class=\"_ _24\"></span>Attivit\u00e0 <span class=\"_ _5\"></span>immateri<span class=\"_ _0\"></span>ali<span class=\"ff3\">, <span class=\"_ _23\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>scr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tti <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>conto </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>izio in cui<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono soste<span class=\"_ _3\"></span>nuti. <span class=\"ff3\"> </span>I <span class=\"_ _1\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sviluppo <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>izzati <span class=\"_ _1\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>iliz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>immate<span class=\"_ _0\"></span>rial<span class=\"_ _0\"></span>i, <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>mis<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>rabili<span class=\"_ _3\"></span> in <span class=\"_ _2\"> </span>mo<span class=\"_ _0\"></span>do <span class=\"_ _22\"> </span>attendibile <span class=\"_ _22\"> </span>e <span class=\"_ _2\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_\"> </span>pro<span class=\"_ _0\"></span>babi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>il <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>rogett<span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>quale <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _22\"> </span>abbia <span class=\"_ _22\"> </span>delle comprov<span class=\"_ _0\"></span>ate <span class=\"_ _25\"> </span>possib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _25\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>success<span class=\"_ _0\"></span>o, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>fattibilit\u00e0 <span class=\"_ _25\"> </span>t<span class=\"_ _6\"></span>ec<span class=\"_ _0\"></span>nica, <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>capacit<span class=\"_ _0\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>per <span class=\"_ _5\"></span>svilupparl<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e <span class=\"_ _23\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _24\"></span>penetra<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>commerciale.<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>I <span class=\"_ _24\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>sviluppo <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>aven<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i queste <span class=\"_ _6\"></span>car<span class=\"_ _0\"></span>atter<span class=\"_ _0\"></span>istiche <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>alla <span class=\"_ _5\"></span>st<span class=\"_ _3\"></span>regua <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>ricer<span class=\"_ _3\"></span>ca. <span class=\"_ _5\"></span>I <span class=\"_ _6\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iluppo imputat<span class=\"_ _3\"></span>i a <span class=\"_ _3\"></span>conto<span class=\"_ _0\"></span> ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o in<span class=\"_ _3\"></span> esercizi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _0\"></span>denti<span class=\"_ _3\"></span> non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>mai <span class=\"_ _3\"></span>oggetto<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>capitalizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>poste<span class=\"_ _0\"></span>rior<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>neanche <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>negli <span class=\"_ _6\"></span>esercizi <span class=\"_ _6\"></span>succe<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>manifesta<span class=\"_ _3\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>requisit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>necess<span class=\"_ _0\"></span>ari <span class=\"_ _6\"></span>alla <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>o capital<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ione. I <span class=\"_ _1\"></span>costi di <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo sono a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ortizz<span class=\"_ _0\"></span>ati d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a data di <span class=\"_ _1\"></span>comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ializzaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one del prodotto<span class=\"_ _0\"></span>, con riferime<span class=\"_ _0\"></span>nto al per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>odo in c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i si stima <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e prod<span class=\"_ _3\"></span>ur<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no dei <span class=\"_ _0\"></span>benefici ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>omici, in <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>gn<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>aso <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span> <span class=\"_\"> </span>su<span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>ore <span class=\"_ _2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>5<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>anni.<span class=\"_ _3\"></span> <span class=\"_\"> </span>Ess<span class=\"_ _3\"></span>i <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ottop<span class=\"_ _0\"></span>osti <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rment<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>test<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _22\"> </span>presenza<span class=\"_ _3\"></span> d\u2019indic<span class=\"_ _0\"></span>ator<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>facci<span class=\"_ _0\"></span>ano <span class=\"_ _27\"> </span>presuppo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>re <span class=\"_ _27\"> </span>che <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>l<span class=\"_ _0\"></span>oro <span class=\"_ _27\"> </span>valore <span class=\"_ _27\"> </span>contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>ecce<span class=\"_ _3\"></span>da <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ore<span class=\"_ _3\"></span> recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bile.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span><span class=\"fff\">Il <span class=\"_ _24\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>volge <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>svilupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>terzi, <span class=\"_ _5\"></span>sia <span class=\"_ _5\"></span>nel<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>i </span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>stile, <span class=\"_ _5\"></span>ingegneria <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>vetture,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sia <span class=\"_ _5\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>ambit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>so<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _5\"></span>di design <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>geg<span class=\"_ _3\"></span>neria.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>L\u2019attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>svilup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o l<span class=\"_ _1\"></span>egat<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contratti di <span class=\"_ _6\"></span>stile<span class=\"ff3\"> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>ingegne<span class=\"_ _3\"></span>ria o<span class=\"_ _1\"></span>ggett<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di </span>vendita <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>terz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>identific<span class=\"_ _0\"></span>ata <span class=\"_ _6\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>costo <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _1\"></span>dell\u2019IFRS <span class=\"_ _1\"></span>15, <span class=\"_ _1\"></span>pertanto<span class=\"_ _3\"></span> non d\u00e0 <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rigine <span class=\"_ _3\"></span>ad alcuna <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 imm<span class=\"_ _3\"></span>ateriale cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>talizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta.  (c) Altre <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 im<span class=\"_ _0\"></span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali Le <span class=\"_ _23\"> </span>altre <span class=\"_ _23\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>mmate<span class=\"_ _3\"></span>riali <span class=\"_ _23\"> </span>acquist<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _23\"> </span>separatame<span class=\"_ _0\"></span>nte <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>capit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizzate<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>costo; <span class=\"_ _24\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle acqu<span class=\"_ _0\"></span>isite <span class=\"_ _25\"> </span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>erso <span class=\"_ _23\"> </span>delle <span class=\"_ _25\"> </span>aggregaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>d\u2019impres<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>invece<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzate<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>al <span class=\"_ _25\"> </span>fair <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>alue determi<span class=\"_ _0\"></span>nato <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>d\u2019ac<span class=\"_ _0\"></span>quisizio<span class=\"_ _0\"></span>ne. <span class=\"_ _1d\"></span>La <span class=\"_ _1d\"></span>vita <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _1d\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _1d\"></span>altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _3\"></span>riesam<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nata<span class=\"_ _3\"></span> con cadenza almeno annuale: ev<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cam<span class=\"_ _3\"></span>biame<span class=\"_ _0\"></span>nti, <span class=\"_ _1\"></span>laddo<span class=\"_ _0\"></span>ve possibili, <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no apportat<span class=\"_ _0\"></span>i i<span class=\"_ _1\"></span>n modo <span class=\"_ _23\"> </span>prospettic<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>ai <span class=\"_ _25\"> </span>sensi <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>paragr<span class=\"_ _3\"></span>afi <span class=\"_ _25\"> </span>dal <span class=\"_ _23\"> </span>n. <span class=\"_ _25\"> </span>32<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>38 <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>llo <span class=\"_ _25\"> </span>IAS <span class=\"_ _25\"> </span>8 <span class=\"_ _22\"> </span>- <span class=\"_ _25\"> </span><span class=\"ff4\">Princi<span class=\"_ _3\"></span>pi <span class=\"_ _25\"> </span>contab<span class=\"_ _0\"></span>ili, </span>cambia<span class=\"_ _0\"></span>menti ne<span class=\"_ _3\"></span>lle stime co<span class=\"_ _0\"></span>ntab<span class=\"_ _0\"></span>ili ed e<span class=\"_ _0\"></span>rrori<span class=\"_ _1\"></span><span class=\"ff3\">.<span class=\"_ _3\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-24-5": {
   "value": "Attivit\u00e0 i<span class=\"_ _3\"></span>mmateriali Un\u2019att<span class=\"_ _0\"></span>ivit\u00e0 immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>le viene rilevat<span class=\"_ _0\"></span>a contab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nte nell\u2019att<span class=\"_ _0\"></span>ivo dello<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>stato patrimo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>iale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>olo se <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>labi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>ed <span class=\"_ _6\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>preved<span class=\"_ _0\"></span>ibile <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>gener<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>benef<span class=\"_ _0\"></span>ici <span class=\"_ _6\"></span>eco<span class=\"_ _0\"></span>nomici <span class=\"_ _1\"></span>fut<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>il suo cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>u\u00f2 essere <span class=\"_ _3\"></span>determinato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> attend<span class=\"_ _3\"></span>ibile. Le atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 immater<span class=\"_ _3\"></span>iali a vita utile <span class=\"_ _0\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta sono <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>ate al costo <span class=\"_ _0\"></span>di acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>isto, d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> prod<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zione <span class=\"_ _3\"></span>o al <span class=\"_ _22\"> </span>valor<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>di <span class=\"_ _22\"> </span>perizia <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _22\"> </span>netto <span class=\"_ _22\"> </span>degli<span class=\"_ _3\"></span> <span class=\"_\"> </span>amm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>e <span class=\"_ _22\"> </span>delle <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite<span class=\"_ _3\"></span> <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>valore<span class=\"_ _3\"></span> <span class=\"_\"> </span>acc<span class=\"_ _3\"></span>umulate.<span class=\"_ _3\"></span> L\u2019ammo<span class=\"_ _0\"></span>rtame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>parametr<span class=\"_ _3\"></span>ato <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>riodo <span class=\"_ _25\"> </span>dell<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>loro <span class=\"_ _25\"> </span>prevista <span class=\"_ _23\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>inizia <span class=\"_ _25\"> </span>qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ndo<span class=\"_ _0\"></span> l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _22\"> </span>disp<span class=\"_ _0\"></span>onib<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>all\u2019uso. <span class=\"_ _25\"> </span>L<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>vita <span class=\"_ _25\"> </span>utile <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>iene <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>esam<span class=\"_ _3\"></span>inata <span class=\"_ _25\"> </span>con <span class=\"_ _23\"> </span>periodicit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ann<span class=\"_ _1\"></span><span class=\"ff3\">uale <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span>d </span>eventua<span class=\"_ _0\"></span>li camb<span class=\"_ _3\"></span>iamenti s<span class=\"_ _0\"></span>ono app<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtati<span class=\"_ _0\"></span> con a<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>pl<span class=\"_ _0\"></span>icaz<span class=\"_ _0\"></span>ione prospett<span class=\"_ _3\"></span>ica. Le attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ateriali con<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vita utile indef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nita<span class=\"_ _0\"></span> non sono amm<span class=\"_ _0\"></span>ortizzate<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>ma<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono sottop<span class=\"_ _0\"></span>oste<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a verifica<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>annu<span class=\"_ _0\"></span>ale, <span class=\"_ _24\"></span>o <span class=\"_ _23\"> </span>pi\u00f9 <span class=\"_ _24\"></span>fr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>quentemente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>se <span class=\"_ _24\"></span>necessario, <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>recu<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>abilit\u00e0 <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _23\"> </span>iscr<span class=\"_ _1\"></span>itto<span class=\"_ _0\"></span> (impairme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t test<span class=\"_ _0\"></span>) <span class=\"_ _0\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in ass<span class=\"_ _3\"></span>en<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri d<span class=\"_ _3\"></span>i perdit<span class=\"_ _0\"></span>a di <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore. <span class=\"_ _3\"></span>Tale verif<span class=\"_ _0\"></span>ica \u00e8<span class=\"_ _0\"></span> condotta<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>livel<span class=\"_ _0\"></span>lo <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>unit\u00e0 <span class=\"_ _5\"></span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>eratr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ce <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>fluss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>assa <span class=\"_ _6\"></span>(<span class=\"_ _1\"></span><span class=\"ff4\">cash <span class=\"_ _5\"></span>ge<span class=\"_ _0\"></span>nerating<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>uni<span class=\"_ _1\"></span>t<span class=\"ff3\">)<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>qu<span class=\"_ _0\"></span>ale <span class=\"_ _5\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ata </span></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 imm<span class=\"_ _0\"></span>ateria<span class=\"_ _0\"></span>le stessa.<span class=\"ff3\"> </span>Attivit\u00e0 <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mmater<span class=\"_ _3\"></span>iali a vita uti<span class=\"_ _0\"></span>le definit<span class=\"_ _3\"></span>a (a) Softw<span class=\"_ _0\"></span>are e <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ltre <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>icenze Le <span class=\"_ _1d\"></span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze <span class=\"_ _1d\"></span>software <span class=\"_ _1d\"></span>e <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>altre <span class=\"_ _1d\"></span>licenze <span class=\"_ _1d\"></span>assim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>labi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>so<span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>cap<span class=\"_ _0\"></span>italizzate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ostenuto<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>inc<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>usi<span class=\"_ _0\"></span>vo della <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oro mes<span class=\"_ _0\"></span>sa <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>so;<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>esse<span class=\"_ _0\"></span> son<span class=\"_ _0\"></span>o amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izzate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _0\"></span> base<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ile stimata,<span class=\"_ _3\"></span> da 3 a<span class=\"_ _3\"></span> 5 anni.<span class=\"_ _0\"></span> I costi asso<span class=\"_ _0\"></span>cia<span class=\"fff\">ti al m<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dei p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ogramm<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>twa<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> son<span class=\"_ _0\"></span>o conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>izio </span>e <span class=\"_ _3\"></span>quindi <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>mput<span class=\"_ _3\"></span>ati<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mico <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>compet<span class=\"_ _3\"></span>enza. <span class=\"_ _3\"></span>I <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _3\"></span>sosten<span class=\"_ _0\"></span>uti <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>oduzione <span class=\"_ _1d\"></span>del software <span class=\"_ _1\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>olla<span class=\"_ _0\"></span>bile <span class=\"_ _6\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>tali <span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>produrre <span class=\"_ _1\"></span>con <span class=\"_ _6\"></span>ele<span class=\"_ _0\"></span>vata <span class=\"_ _6\"></span>pro<span class=\"_ _1\"></span>babilit<span class=\"_ _3\"></span>\u00e0 dei <span class=\"_ _23\"> </span>benefic<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>econom<span class=\"_ _3\"></span>ici <span class=\"_ _25\"> </span>futuri<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>maggiori <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _24\"></span>sostenuti, <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>ve <span class=\"_ _23\"> </span>present<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _23\"> </span>sono <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itti <span class=\"_ _23\"> </span>tra <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"> </span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>li <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>ammortiz<span class=\"_ _0\"></span>zati <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>base<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _28\"> </span>loro<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>utile <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>eccede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue i tre <span class=\"_ _3\"></span>anni. (b) Cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di r<span class=\"_ _0\"></span>icerca e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo I <span class=\"_ _24\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>r<span class=\"_ _1\"></span>icerc<span class=\"_ _3\"></span>a, <span class=\"_ _23\"> </span>cos\u00ec <span class=\"_ _24\"></span>come <span class=\"_ _5\"></span>definiti <span class=\"_ _24\"></span>dallo <span class=\"_ _24\"></span>IAS <span class=\"_ _24\"></span>38 <span class=\"_ _23\"> </span>- <span class=\"_ _24\"></span>Attivit\u00e0 <span class=\"_ _5\"></span>immateri<span class=\"_ _0\"></span>ali<span class=\"ff3\">, <span class=\"_ _23\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>scr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tti <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>conto </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>izio in cui<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono soste<span class=\"_ _3\"></span>nuti. <span class=\"ff3\"> </span>I <span class=\"_ _1\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sviluppo <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>izzati <span class=\"_ _1\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>iliz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>immate<span class=\"_ _0\"></span>rial<span class=\"_ _0\"></span>i, <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>mis<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>rabili<span class=\"_ _3\"></span> in <span class=\"_ _2\"> </span>mo<span class=\"_ _0\"></span>do <span class=\"_ _22\"> </span>attendibile <span class=\"_ _22\"> </span>e <span class=\"_ _2\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_\"> </span>pro<span class=\"_ _0\"></span>babi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>il <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>rogett<span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>quale <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _22\"> </span>abbia <span class=\"_ _22\"> </span>delle comprov<span class=\"_ _0\"></span>ate <span class=\"_ _25\"> </span>possib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _25\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>success<span class=\"_ _0\"></span>o, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>fattibilit\u00e0 <span class=\"_ _25\"> </span>t<span class=\"_ _6\"></span>ec<span class=\"_ _0\"></span>nica, <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>capacit<span class=\"_ _0\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>per <span class=\"_ _5\"></span>svilupparl<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e <span class=\"_ _23\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _24\"></span>penetra<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>commerciale.<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>I <span class=\"_ _24\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>sviluppo <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>aven<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i queste <span class=\"_ _6\"></span>car<span class=\"_ _0\"></span>atter<span class=\"_ _0\"></span>istiche <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>alla <span class=\"_ _5\"></span>st<span class=\"_ _3\"></span>regua <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>ricer<span class=\"_ _3\"></span>ca. <span class=\"_ _5\"></span>I <span class=\"_ _6\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iluppo imputat<span class=\"_ _3\"></span>i a <span class=\"_ _3\"></span>conto<span class=\"_ _0\"></span> ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o in<span class=\"_ _3\"></span> esercizi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _0\"></span>denti<span class=\"_ _3\"></span> non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>mai <span class=\"_ _3\"></span>oggetto<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>capitalizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>poste<span class=\"_ _0\"></span>rior<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>neanche <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>negli <span class=\"_ _6\"></span>esercizi <span class=\"_ _6\"></span>succe<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>manifesta<span class=\"_ _3\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>requisit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>necess<span class=\"_ _0\"></span>ari <span class=\"_ _6\"></span>alla <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>o capital<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ione. I <span class=\"_ _1\"></span>costi di <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo sono a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ortizz<span class=\"_ _0\"></span>ati d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a data di <span class=\"_ _1\"></span>comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ializzaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one del prodotto<span class=\"_ _0\"></span>, con riferime<span class=\"_ _0\"></span>nto al per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>odo in c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i si stima <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e prod<span class=\"_ _3\"></span>ur<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no dei <span class=\"_ _0\"></span>benefici ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>omici, in <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>gn<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>aso <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span> <span class=\"_\"> </span>su<span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>ore <span class=\"_ _2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>5<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>anni.<span class=\"_ _3\"></span> <span class=\"_\"> </span>Ess<span class=\"_ _3\"></span>i <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ottop<span class=\"_ _0\"></span>osti <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rment<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>test<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _22\"> </span>presenza<span class=\"_ _3\"></span> d\u2019indic<span class=\"_ _0\"></span>ator<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>facci<span class=\"_ _0\"></span>ano <span class=\"_ _27\"> </span>presuppo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>re <span class=\"_ _27\"> </span>che <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>l<span class=\"_ _0\"></span>oro <span class=\"_ _27\"> </span>valore <span class=\"_ _27\"> </span>contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>ecce<span class=\"_ _3\"></span>da <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ore<span class=\"_ _3\"></span> recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bile.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span><span class=\"fff\">Il <span class=\"_ _24\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>volge <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>svilupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>terzi, <span class=\"_ _5\"></span>sia <span class=\"_ _5\"></span>nel<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>i </span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>stile, <span class=\"_ _5\"></span>ingegneria <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>vetture,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sia <span class=\"_ _5\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>ambit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>so<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _5\"></span>di design <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>geg<span class=\"_ _3\"></span>neria.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>L\u2019attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>svilup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o l<span class=\"_ _1\"></span>egat<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contratti di <span class=\"_ _6\"></span>stile<span class=\"ff3\"> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>ingegne<span class=\"_ _3\"></span>ria o<span class=\"_ _1\"></span>ggett<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di </span>vendita <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>terz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>identific<span class=\"_ _0\"></span>ata <span class=\"_ _6\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>costo <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _1\"></span>dell\u2019IFRS <span class=\"_ _1\"></span>15, <span class=\"_ _1\"></span>pertanto<span class=\"_ _3\"></span> non d\u00e0 <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rigine <span class=\"_ _3\"></span>ad alcuna <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 imm<span class=\"_ _3\"></span>ateriale cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>talizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta.  (c) Altre <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 im<span class=\"_ _0\"></span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali Le <span class=\"_ _23\"> </span>altre <span class=\"_ _23\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>mmate<span class=\"_ _3\"></span>riali <span class=\"_ _23\"> </span>acquist<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _23\"> </span>separatame<span class=\"_ _0\"></span>nte <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>capit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizzate<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>costo; <span class=\"_ _24\"></span>qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lle acqu<span class=\"_ _0\"></span>isite <span class=\"_ _25\"> </span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>erso <span class=\"_ _23\"> </span>delle <span class=\"_ _25\"> </span>aggregaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>d\u2019impres<span class=\"_ _3\"></span>e <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>invece<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzate<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>al <span class=\"_ _25\"> </span>fair <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>alue determi<span class=\"_ _0\"></span>nato <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _1d\"></span>d\u2019ac<span class=\"_ _0\"></span>quisizio<span class=\"_ _0\"></span>ne. <span class=\"_ _1d\"></span>La <span class=\"_ _1d\"></span>vita <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>tile <span class=\"_ _1d\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _1d\"></span>altre <span class=\"_ _1d\"></span>attivit\u00e0 <span class=\"_ _1d\"></span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _3\"></span>riesam<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nata<span class=\"_ _3\"></span> con cadenza almeno annuale: ev<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cam<span class=\"_ _3\"></span>biame<span class=\"_ _0\"></span>nti, <span class=\"_ _1\"></span>laddo<span class=\"_ _0\"></span>ve possibili, <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no apportat<span class=\"_ _0\"></span>i i<span class=\"_ _1\"></span>n modo <span class=\"_ _23\"> </span>prospettic<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>ai <span class=\"_ _25\"> </span>sensi <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>paragr<span class=\"_ _3\"></span>afi <span class=\"_ _25\"> </span>dal <span class=\"_ _23\"> </span>n. <span class=\"_ _25\"> </span>32<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>38 <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>llo <span class=\"_ _25\"> </span>IAS <span class=\"_ _25\"> </span>8 <span class=\"_ _22\"> </span>- <span class=\"_ _25\"> </span><span class=\"ff4\">Princi<span class=\"_ _3\"></span>pi <span class=\"_ _25\"> </span>contab<span class=\"_ _0\"></span>ili, </span>cambia<span class=\"_ _0\"></span>menti ne<span class=\"_ _3\"></span>lle stime co<span class=\"_ _0\"></span>ntab<span class=\"_ _0\"></span>ili ed e<span class=\"_ _0\"></span>rrori<span class=\"_ _1\"></span><span class=\"ff3\">.<span class=\"_ _3\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-25-6": {
   "value": "(b) Cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di r<span class=\"_ _0\"></span>icerca e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo I <span class=\"_ _24\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>r<span class=\"_ _1\"></span>icerc<span class=\"_ _3\"></span>a, <span class=\"_ _23\"> </span>cos\u00ec <span class=\"_ _24\"></span>come <span class=\"_ _5\"></span>definiti <span class=\"_ _24\"></span>dallo <span class=\"_ _24\"></span>IAS <span class=\"_ _24\"></span>38 <span class=\"_ _23\"> </span>- <span class=\"_ _24\"></span>Attivit\u00e0 <span class=\"_ _5\"></span>immateri<span class=\"_ _0\"></span>ali<span class=\"ff3\">, <span class=\"_ _23\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>scr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tti <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>conto </span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019eserc<span class=\"_ _3\"></span>izio in cui<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sono soste<span class=\"_ _3\"></span>nuti. <span class=\"ff3\"> </span>I <span class=\"_ _1\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sviluppo <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>izzati <span class=\"_ _1\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>iliz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>immate<span class=\"_ _0\"></span>rial<span class=\"_ _0\"></span>i, <span class=\"_ _1\"></span>solo <span class=\"_ _1\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>mis<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>rabili<span class=\"_ _3\"></span> in <span class=\"_ _2\"> </span>mo<span class=\"_ _0\"></span>do <span class=\"_ _22\"> </span>attendibile <span class=\"_ _22\"> </span>e <span class=\"_ _2\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_\"> </span>pro<span class=\"_ _0\"></span>babi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>il <span class=\"_ _22\"> </span>p<span class=\"_ _1\"></span>rogett<span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>quale <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _22\"> </span>abbia <span class=\"_ _22\"> </span>delle comprov<span class=\"_ _0\"></span>ate <span class=\"_ _25\"> </span>possib<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _25\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>success<span class=\"_ _0\"></span>o, <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>fattibilit\u00e0 <span class=\"_ _25\"> </span>t<span class=\"_ _6\"></span>ec<span class=\"_ _0\"></span>nica, <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>capacit<span class=\"_ _0\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>per <span class=\"_ _5\"></span>svilupparl<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e <span class=\"_ _23\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _24\"></span>penetra<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>commerciale.<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>I <span class=\"_ _24\"></span>costi <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>sviluppo <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>aven<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i queste <span class=\"_ _6\"></span>car<span class=\"_ _0\"></span>atter<span class=\"_ _0\"></span>istiche <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati <span class=\"_ _1\"></span>alla <span class=\"_ _5\"></span>st<span class=\"_ _3\"></span>regua <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>ricer<span class=\"_ _3\"></span>ca. <span class=\"_ _5\"></span>I <span class=\"_ _6\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iluppo imputat<span class=\"_ _3\"></span>i a <span class=\"_ _3\"></span>conto<span class=\"_ _0\"></span> ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o in<span class=\"_ _3\"></span> esercizi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _0\"></span>denti<span class=\"_ _3\"></span> non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>mai <span class=\"_ _3\"></span>oggetto<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>capitalizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> a <span class=\"_ _5\"></span>poste<span class=\"_ _0\"></span>rior<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>neanche <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>negli <span class=\"_ _6\"></span>esercizi <span class=\"_ _6\"></span>succe<span class=\"_ _0\"></span>ssiv<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>manifesta<span class=\"_ _3\"></span>no<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>requisit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>necess<span class=\"_ _0\"></span>ari <span class=\"_ _6\"></span>alla <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>or<span class=\"_ _0\"></span>o capital<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzaz<span class=\"_ _0\"></span>ione. I <span class=\"_ _1\"></span>costi di <span class=\"_ _1\"></span>svi<span class=\"_ _0\"></span>luppo sono a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>ortizz<span class=\"_ _0\"></span>ati d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a data di <span class=\"_ _1\"></span>comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ializzaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one del prodotto<span class=\"_ _0\"></span>, con riferime<span class=\"_ _0\"></span>nto al per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>odo in c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i si stima <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e prod<span class=\"_ _3\"></span>ur<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no dei <span class=\"_ _0\"></span>benefici ec<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>omici, in <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>gn<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>aso <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span> <span class=\"_\"> </span>su<span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>ore <span class=\"_ _2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>5<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>anni.<span class=\"_ _3\"></span> <span class=\"_\"> </span>Ess<span class=\"_ _3\"></span>i <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ottop<span class=\"_ _0\"></span>osti <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rment<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>test<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _22\"> </span>presenza<span class=\"_ _3\"></span> d\u2019indic<span class=\"_ _0\"></span>ator<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>facci<span class=\"_ _0\"></span>ano <span class=\"_ _27\"> </span>presuppo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>re <span class=\"_ _27\"> </span>che <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>l<span class=\"_ _0\"></span>oro <span class=\"_ _27\"> </span>valore <span class=\"_ _27\"> </span>contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>ecce<span class=\"_ _3\"></span>da <span class=\"_ _27\"> </span>il <span class=\"_ _16\"> </span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ore<span class=\"_ _3\"></span> recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bile.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span><span class=\"fff\">Il <span class=\"_ _24\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>volge <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _6\"></span>attivit\u00e0 <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>svilupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>terzi, <span class=\"_ _5\"></span>sia <span class=\"_ _5\"></span>nel<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>i </span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>stile, <span class=\"_ _5\"></span>ingegneria <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>produ<span class=\"_ _0\"></span>zione <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>vetture,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sia <span class=\"_ _5\"></span>n<span class=\"_ _1\"></span>ell\u2019<span class=\"_ _0\"></span>ambit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dei <span class=\"_ _24\"></span>so<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _5\"></span>di design <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>in<span class=\"_ _1\"></span>geg<span class=\"_ _3\"></span>neria.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>L\u2019attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>svilup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o l<span class=\"_ _1\"></span>egat<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>contratti di <span class=\"_ _6\"></span>stile<span class=\"ff3\"> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>ingegne<span class=\"_ _3\"></span>ria o<span class=\"_ _1\"></span>ggett<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di </span>vendita <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>terz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>identific<span class=\"_ _0\"></span>ata <span class=\"_ _6\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>costo <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>nell\u2019amb<span class=\"_ _0\"></span>ito <span class=\"_ _1\"></span>dell\u2019IFRS <span class=\"_ _1\"></span>15, <span class=\"_ _1\"></span>pertanto<span class=\"_ _3\"></span> non d\u00e0 <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rigine <span class=\"_ _3\"></span>ad alcuna <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 imm<span class=\"_ _3\"></span>ateriale cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>talizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-27-3": {
   "value": "Impair<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ent d<span class=\"_ _0\"></span>elle atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 non<span class=\"_ _3\"></span> finanziarie Le <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>ttivi<span class=\"fff\">t\u00e0 <span class=\"_ _22\"> </span>immateri<span class=\"_ _0\"></span>ali <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _22\"> </span>u<span class=\"_ _1\"></span>tile <span class=\"_ _22\"> </span>indefinita,<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>com<span class=\"_ _0\"></span>preso <span class=\"_ _2\"> </span>l\u2019a<span class=\"_ _3\"></span>vvia<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto, <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ottoposte <span class=\"_ _22\"> </span>a </span>impairment<span class=\"_ _3\"></span> tes<span class=\"_ _0\"></span>t c<span class=\"_ _3\"></span>on c<span class=\"_ _3\"></span>ad<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>alme<span class=\"_ _3\"></span>no an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>niqualvolta<span class=\"_ _3\"></span> emerga<span class=\"_ _3\"></span>no <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>una perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i val<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re. <span class=\"_ _0\"></span>Gl<span class=\"_ _0\"></span>i imm<span class=\"_ _0\"></span>obili, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>anti e<span class=\"_ _3\"></span> macc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span> le<span class=\"_ _3\"></span> attivit<span class=\"_ _0\"></span>\u00e0 imm<span class=\"_ _3\"></span>a<span class=\"_ _6\"></span>teriali<span class=\"_ _3\"></span> oggetto d<span class=\"_ _1\"></span>\u2019am<span class=\"_ _0\"></span>mortame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>sotto<span class=\"_ _3\"></span>poste <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>tes<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>d\u2019<span class=\"_ _1\"></span>impa<span class=\"_ _3\"></span>irment <span class=\"_ _6\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lo <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>emerg<span class=\"_ _3\"></span>ono <span class=\"_ _6\"></span>deg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>acc<span class=\"_ _0\"></span>iano <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pporre<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _1d\"></span>valore <span class=\"_ _3\"></span>cont<span class=\"_ _0\"></span>abile <span class=\"_ _1d\"></span>possa <span class=\"_ _3\"></span>ecce<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span> i<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>loro <span class=\"_ _1d\"></span>valore recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>le. Il valo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e rec<span class=\"_ _3\"></span>uperabile \u00e8 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>efi<span class=\"_ _0\"></span>nito c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>e il <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ggi<span class=\"_ _0\"></span>ore tra<span class=\"fff\">, il fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>di un\u2019attiv<span class=\"_ _0\"></span>it\u00e0 </span>o <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>una <span class=\"_ _24\"></span>cash <span class=\"_ _24\"> </span>generat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _5\"></span>unit <span class=\"_ _23\"> </span><span class=\"fff\">dedott<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>i <span class=\"_ _23\"> </span>costi <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>vendita <span class=\"_ _23\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _23\"></span>d\u2019us<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>(\u201cvalue<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>use\u201d), </span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _4\"> </span>attualiz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>and<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>i <span class=\"_ _28\"> </span>flussi <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>cass<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>provenie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>dall\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _4\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>alle previsi<span class=\"_ _0\"></span>oni <span class=\"_ _25\"> </span>della <span class=\"_ _25\"> </span>direzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e, <span class=\"_ _25\"> </span>basate<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>su <span class=\"_ _22\"> </span>assunzioni <span class=\"_ _25\"> </span>ragione<span class=\"_ _3\"></span>voli <span class=\"_ _22\"> </span>e <span class=\"_ _25\"> </span>dimostr<span class=\"_ _0\"></span>abili, <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>resentat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> della <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>iglior <span class=\"_ _1\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _1\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>future<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>onomi<span class=\"_ _3\"></span>che. <span class=\"_ _6\"></span>L\u2019<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>alizzazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne avviene<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> un t<span class=\"_ _0\"></span>asso <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> rif<span class=\"_ _0\"></span>lette <span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>valutazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di me<span class=\"_ _0\"></span>rca<span class=\"_ _3\"></span>to,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> temp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rale<span class=\"_ _0\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>naro e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dei rischi specif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span><span class=\"fff\">ci <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 non riflesse<span class=\"_ _0\"></span> nelle <span class=\"_ _1\"></span>st<span class=\"_ _0\"></span>ime dei <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>uss<span class=\"_ _0\"></span>i di <span class=\"_ _1\"></span>cassa; tale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>s\u2019<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dent<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a per </span>il Gruppo<span class=\"_ _0\"></span> con i<span class=\"_ _0\"></span>l cost<span class=\"_ _0\"></span>o medi<span class=\"_ _0\"></span>o ponder<span class=\"_ _3\"></span>ato del cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ale (\u201cWAC<span class=\"_ _0\"></span>C\u201d).<span class=\"ff3\"> </span>Quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _4\"> </span>contabi<span class=\"_ _0\"></span>le <span class=\"_ _28\"> </span>ec<span class=\"_ _0\"></span>cede <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>recupe<span class=\"_ _3\"></span>rabile <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _4\"> </span>conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>izza <span class=\"_ _4\"> </span>una svalutaz<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>conto <span class=\"_ _25\"> </span>ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>pari <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>t<span class=\"_ _0\"></span>ale <span class=\"_ _23\"> </span>ecce<span class=\"_ _0\"></span>denza. <span class=\"_ _23\"> </span>Se, <span class=\"_ _23\"> </span>success<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>vengono<span class=\"_ _3\"></span> meno i presu<span class=\"_ _0\"></span>ppost<span class=\"_ _0\"></span>i che hanno orig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nato l\u2019<span class=\"_ _0\"></span>impairm<span class=\"_ _3\"></span>ent, il<span class=\"_ _1\"></span> valore c<span class=\"_ _3\"></span>ontabile del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019atti<span class=\"_ _0\"></span>vit\u00e0 o della<span class=\"_ _0\"></span> cash <span class=\"_ _5\"></span>gener<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ting <span class=\"_ _6\"></span>unit<span class=\"ff3\"> <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _6\"></span>ripristinato<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>fino <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>conc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rr<span class=\"_ _0\"></span>enza <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>contabile <span class=\"_ _5\"></span>es<span class=\"_ _0\"></span>istente <span class=\"_ _6\"></span>prima </span>della <span class=\"_ _6\"></span><span class=\"fff\">sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _0\"></span>one, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammortame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>sva<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utaz<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll\u2019avviame<span class=\"_ _3\"></span>nto </span>non \u00e8 m<span class=\"_ _3\"></span>ai re<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ersibile.<span class=\"_ _3\"></span> Le <span class=\"_ _1\"></span><span class=\"ff4\">c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sh<span class=\"_ _0\"></span> gene<span class=\"_ _0\"></span>rating <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nits<span class=\"ff3\"> del<span class=\"_ _3\"></span> Gruppo s<span class=\"_ _3\"></span>ono identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> </span></span>con <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>sua <span class=\"_ _5\"></span>struttu<span class=\"_ _0\"></span>ra <span class=\"_ _5\"></span>organizzat<span class=\"_ _3\"></span>iva <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>suo <span class=\"_ _5\"></span>business<span class=\"_ _3\"></span>, <span class=\"_ _24\"></span>aggreg<span class=\"_ _0\"></span>ando <span class=\"_ _5\"></span>quel<span class=\"_ _0\"></span>le <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"></span>i<span class=\"_ _6\"></span>n <span class=\"_ _24\"></span>g<span class=\"_ _0\"></span>rado <span class=\"_ _5\"></span>di generare<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>lussi d<span class=\"_ _3\"></span>i cassa<span class=\"_ _3\"></span> in<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span>ntra<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a a<span class=\"_ _0\"></span>utonomi<span class=\"_ _3\"></span>, in<span class=\"_ _3\"></span> acco<span class=\"_ _0\"></span>rdo <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>quanto<span class=\"_ _3\"></span> richiesto<span class=\"_ _3\"></span> da<span class=\"_ _0\"></span>llo I<span class=\"_ _3\"></span>AS 3<span class=\"_ _0\"></span>6 - <span class=\"_ _25\"> </span>Riduz<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>durevole <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>valore <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _24\"> </span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0<span class=\"ff3\">, <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>avend<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>come <span class=\"_ _23\"> </span>limite <span class=\"_ _23\"> </span>i <span class=\"_ _25\"> </span>due <span class=\"_ _25\"> </span>setto<span class=\"_ _3\"></span>ri <span class=\"_ _25\"> </span>o<span class=\"_ _1\"></span>gget<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o </span>d\u2019inform<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>a identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>i in base a<span class=\"_ _0\"></span>ll\u2019IFRS 8 <span class=\"ff3\">- <span class=\"ff4\">Settori ope<span class=\"_ _0\"></span>rativi<span class=\"ff3\">: 1) St<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2) Inge<span class=\"_ _0\"></span>gneri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> (si rim<span class=\"_ _0\"></span>anda<span class=\"_ _3\"></span> </span></span></span>alla <span class=\"_ _1\"></span>N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 4). Nell\u2019ef<span class=\"_ _0\"></span>fettua<span class=\"_ _0\"></span>re l\u2019impairme<span class=\"_ _3\"></span>nt <span class=\"_ _1\"></span>test,<span class=\"_ _0\"></span> il <span class=\"_ _1\"></span>riferime<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>valutare<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la recupe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 del valore <span class=\"_ _6\"></span>conta<span class=\"_ _3\"></span>bil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dei <span class=\"_ _5\"></span>com<span class=\"_ _3\"></span>plessi <span class=\"_ _6\"></span>immobiliar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>detenu<span class=\"_ _0\"></span>ti <span class=\"_ _5\"></span>dal<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span><span class=\"ff4\">f<span class=\"_ _0\"></span>air <span class=\"_ _6\"></span>value<span class=\"ff3\">, <span class=\"_ _6\"></span>determ<span class=\"_ _3\"></span>inato </span></span>con <span class=\"_ _5\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _24\"></span>alle <span class=\"_ _5\"></span>valut<span class=\"_ _0\"></span>a<span class=\"fff\">zioni <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>risultant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dagli <span class=\"_ _5\"></span>archiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dell\u2019Agenz<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Territorio,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>ed </span>eventua<span class=\"_ _0\"></span>lmente<span class=\"_ _0\"></span> da per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zie est<span class=\"_ _3\"></span>imative re<span class=\"_ _0\"></span>datte da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>sperti indipen<span class=\"_ _3\"></span>den<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-27-4": {
   "value": "Impair<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ent d<span class=\"_ _0\"></span>elle atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 non<span class=\"_ _3\"></span> finanziarie Le <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>ttivi<span class=\"fff\">t\u00e0 <span class=\"_ _22\"> </span>immateri<span class=\"_ _0\"></span>ali <span class=\"_ _2\"> </span>a <span class=\"_ _22\"> </span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _22\"> </span>u<span class=\"_ _1\"></span>tile <span class=\"_ _22\"> </span>indefinita,<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>com<span class=\"_ _0\"></span>preso <span class=\"_ _2\"> </span>l\u2019a<span class=\"_ _3\"></span>vvia<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto, <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ono <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ottoposte <span class=\"_ _22\"> </span>a </span>impairment<span class=\"_ _3\"></span> tes<span class=\"_ _0\"></span>t c<span class=\"_ _3\"></span>on c<span class=\"_ _3\"></span>ad<span class=\"_ _1\"></span>en<span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>alme<span class=\"_ _3\"></span>no an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>niqualvolta<span class=\"_ _3\"></span> emerga<span class=\"_ _3\"></span>no <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>una perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i val<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re. <span class=\"_ _0\"></span>Gl<span class=\"_ _0\"></span>i imm<span class=\"_ _0\"></span>obili, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>anti e<span class=\"_ _3\"></span> macc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span> le<span class=\"_ _3\"></span> attivit<span class=\"_ _0\"></span>\u00e0 imm<span class=\"_ _3\"></span>a<span class=\"_ _6\"></span>teriali<span class=\"_ _3\"></span> oggetto d<span class=\"_ _1\"></span>\u2019am<span class=\"_ _0\"></span>mortame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>sotto<span class=\"_ _3\"></span>poste <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>tes<span class=\"_ _0\"></span>t <span class=\"_ _1\"></span>d\u2019<span class=\"_ _1\"></span>impa<span class=\"_ _3\"></span>irment <span class=\"_ _6\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lo <span class=\"_ _6\"></span>se <span class=\"_ _1\"></span>emerg<span class=\"_ _3\"></span>ono <span class=\"_ _6\"></span>deg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>acc<span class=\"_ _0\"></span>iano <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pporre<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>loro <span class=\"_ _1d\"></span>valore <span class=\"_ _3\"></span>cont<span class=\"_ _0\"></span>abile <span class=\"_ _1d\"></span>possa <span class=\"_ _3\"></span>ecce<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span> i<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>loro <span class=\"_ _1d\"></span>valore recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>le. Il valo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e rec<span class=\"_ _3\"></span>uperabile \u00e8 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>efi<span class=\"_ _0\"></span>nito c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>e il <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ggi<span class=\"_ _0\"></span>ore tra<span class=\"fff\">, il fair <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alue <span class=\"_ _3\"></span>di un\u2019attiv<span class=\"_ _0\"></span>it\u00e0 </span>o <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>una <span class=\"_ _24\"></span>cash <span class=\"_ _24\"> </span>generat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _5\"></span>unit <span class=\"_ _23\"> </span><span class=\"fff\">dedott<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>i <span class=\"_ _23\"> </span>costi <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>vendita <span class=\"_ _23\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _23\"></span>d\u2019us<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>(\u201cvalue<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>use\u201d), </span>determi<span class=\"_ _0\"></span>nato <span class=\"_ _4\"> </span>attualiz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>and<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>i <span class=\"_ _28\"> </span>flussi <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>cass<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>provenie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>dall\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _28\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _4\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>alle previsi<span class=\"_ _0\"></span>oni <span class=\"_ _25\"> </span>della <span class=\"_ _25\"> </span>direzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e, <span class=\"_ _25\"> </span>basate<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>su <span class=\"_ _22\"> </span>assunzioni <span class=\"_ _25\"> </span>ragione<span class=\"_ _3\"></span>voli <span class=\"_ _22\"> </span>e <span class=\"_ _25\"> </span>dimostr<span class=\"_ _0\"></span>abili, <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>resentat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> della <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>iglior <span class=\"_ _1\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _1\"></span>delle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>future<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>onomi<span class=\"_ _3\"></span>che. <span class=\"_ _6\"></span>L\u2019<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>alizzazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne avviene<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do<span class=\"_ _0\"></span> un t<span class=\"_ _0\"></span>asso <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> rif<span class=\"_ _0\"></span>lette <span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>valutazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di me<span class=\"_ _0\"></span>rca<span class=\"_ _3\"></span>to,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> temp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rale<span class=\"_ _0\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>naro e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dei rischi specif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span><span class=\"fff\">ci <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 non riflesse<span class=\"_ _0\"></span> nelle <span class=\"_ _1\"></span>st<span class=\"_ _0\"></span>ime dei <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>uss<span class=\"_ _0\"></span>i di <span class=\"_ _1\"></span>cassa; tale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>s\u2019<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dent<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a per </span>il Gruppo<span class=\"_ _0\"></span> con i<span class=\"_ _0\"></span>l cost<span class=\"_ _0\"></span>o medi<span class=\"_ _0\"></span>o ponder<span class=\"_ _3\"></span>ato del cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ale (\u201cWAC<span class=\"_ _0\"></span>C\u201d).<span class=\"ff3\"> </span>Quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _4\"> </span>contabi<span class=\"_ _0\"></span>le <span class=\"_ _28\"> </span>ec<span class=\"_ _0\"></span>cede <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>valore<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>recupe<span class=\"_ _3\"></span>rabile <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _4\"> </span>conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>izza <span class=\"_ _4\"> </span>una svalutaz<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>conto <span class=\"_ _25\"> </span>ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>pari <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>t<span class=\"_ _0\"></span>ale <span class=\"_ _23\"> </span>ecce<span class=\"_ _0\"></span>denza. <span class=\"_ _23\"> </span>Se, <span class=\"_ _23\"> </span>success<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>vengono<span class=\"_ _3\"></span> meno i presu<span class=\"_ _0\"></span>ppost<span class=\"_ _0\"></span>i che hanno orig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nato l\u2019<span class=\"_ _0\"></span>impairm<span class=\"_ _3\"></span>ent, il<span class=\"_ _1\"></span> valore c<span class=\"_ _3\"></span>ontabile del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019atti<span class=\"_ _0\"></span>vit\u00e0 o della<span class=\"_ _0\"></span> cash <span class=\"_ _5\"></span>gener<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ting <span class=\"_ _6\"></span>unit<span class=\"ff3\"> <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _6\"></span>ripristinato<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>fino <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>conc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rr<span class=\"_ _0\"></span>enza <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>contabile <span class=\"_ _5\"></span>es<span class=\"_ _0\"></span>istente <span class=\"_ _6\"></span>prima </span>della <span class=\"_ _6\"></span><span class=\"fff\">sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _0\"></span>one, <span class=\"_ _1\"></span>dedotto <span class=\"_ _1\"></span>l\u2019ammortame<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>La <span class=\"_ _6\"></span>sva<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utaz<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll\u2019avviame<span class=\"_ _3\"></span>nto </span>non \u00e8 m<span class=\"_ _3\"></span>ai re<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ersibile.<span class=\"_ _3\"></span> Le <span class=\"_ _1\"></span><span class=\"ff4\">c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sh<span class=\"_ _0\"></span> gene<span class=\"_ _0\"></span>rating <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nits<span class=\"ff3\"> del<span class=\"_ _3\"></span> Gruppo s<span class=\"_ _3\"></span>ono identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> </span></span>con <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>sua <span class=\"_ _5\"></span>struttu<span class=\"_ _0\"></span>ra <span class=\"_ _5\"></span>organizzat<span class=\"_ _3\"></span>iva <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>suo <span class=\"_ _5\"></span>business<span class=\"_ _3\"></span>, <span class=\"_ _24\"></span>aggreg<span class=\"_ _0\"></span>ando <span class=\"_ _5\"></span>quel<span class=\"_ _0\"></span>le <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"></span>i<span class=\"_ _6\"></span>n <span class=\"_ _24\"></span>g<span class=\"_ _0\"></span>rado <span class=\"_ _5\"></span>di generare<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>lussi d<span class=\"_ _3\"></span>i cassa<span class=\"_ _3\"></span> in<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span>ntra<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a a<span class=\"_ _0\"></span>utonomi<span class=\"_ _3\"></span>, in<span class=\"_ _3\"></span> acco<span class=\"_ _0\"></span>rdo <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>quanto<span class=\"_ _3\"></span> richiesto<span class=\"_ _3\"></span> da<span class=\"_ _0\"></span>llo I<span class=\"_ _3\"></span>AS 3<span class=\"_ _0\"></span>6 - <span class=\"_ _25\"> </span>Riduz<span class=\"_ _0\"></span>ione <span class=\"_ _23\"> </span>durevole <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>valore <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _24\"> </span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0<span class=\"ff3\">, <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>avend<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>come <span class=\"_ _23\"> </span>limite <span class=\"_ _23\"> </span>i <span class=\"_ _25\"> </span>due <span class=\"_ _25\"> </span>setto<span class=\"_ _3\"></span>ri <span class=\"_ _25\"> </span>o<span class=\"_ _1\"></span>gget<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o </span>d\u2019inform<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>a identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>i in base a<span class=\"_ _0\"></span>ll\u2019IFRS 8 <span class=\"ff3\">- <span class=\"ff4\">Settori ope<span class=\"_ _0\"></span>rativi<span class=\"ff3\">: 1) St<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2) Inge<span class=\"_ _0\"></span>gneri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> (si rim<span class=\"_ _0\"></span>anda<span class=\"_ _3\"></span> </span></span></span>alla <span class=\"_ _1\"></span>N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 4). Nell\u2019ef<span class=\"_ _0\"></span>fettua<span class=\"_ _0\"></span>re l\u2019impairme<span class=\"_ _3\"></span>nt <span class=\"_ _1\"></span>test,<span class=\"_ _0\"></span> il <span class=\"_ _1\"></span>riferime<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>valutare<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la recupe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 del valore <span class=\"_ _6\"></span>conta<span class=\"_ _3\"></span>bil<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dei <span class=\"_ _5\"></span>com<span class=\"_ _3\"></span>plessi <span class=\"_ _6\"></span>immobiliar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>detenu<span class=\"_ _0\"></span>ti <span class=\"_ _5\"></span>dal<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Gruppo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span><span class=\"ff4\">f<span class=\"_ _0\"></span>air <span class=\"_ _6\"></span>value<span class=\"ff3\">, <span class=\"_ _6\"></span>determ<span class=\"_ _3\"></span>inato </span></span>con <span class=\"_ _5\"></span>ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>orso <span class=\"_ _24\"></span>alle <span class=\"_ _5\"></span>valut<span class=\"_ _0\"></span>a<span class=\"fff\">zioni <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>risultant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dagli <span class=\"_ _5\"></span>archiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dell\u2019Agenz<span class=\"_ _0\"></span>ia <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Territorio,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>ed </span>eventua<span class=\"_ _0\"></span>lmente<span class=\"_ _0\"></span> da per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zie est<span class=\"_ _3\"></span>imative re<span class=\"_ _0\"></span>datte da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>sperti indipen<span class=\"_ _3\"></span>den<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-28-3": {
   "value": "Rimanenz<span class=\"_ _3\"></span>e di magazzin<span class=\"_ _0\"></span>o Le <span class=\"_ _6\"></span>rimanenze<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>magazzi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _6\"></span>iscritte<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>bila<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>minore <span class=\"_ _6\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>valore <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>di presumi<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile <span class=\"_ _2\"> </span>rea<span class=\"_ _0\"></span>lizzo, <span class=\"_\"> </span>r<span class=\"_ _3\"></span>appresentat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>dal<span class=\"_ _3\"></span> <span class=\"_\"> </span>norma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ore <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>ven<span class=\"_ _0\"></span>dita <span class=\"_ _2\"> </span>ne<span class=\"_ _0\"></span>l <span class=\"_\"> </span>cors<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0<span class=\"_ _3\"></span> ordinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a, al nett<span class=\"_ _3\"></span>o delle s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ese <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>aria<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ili di<span class=\"_ _0\"></span> vendit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. Il<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> \u00e8 dete<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>minato<span class=\"_ _0\"></span>, ai sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>lo <span class=\"_ _1\"></span>IAS<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2 - Rimane<span class=\"_ _0\"></span>nze, <span class=\"_ _28\"> </span>usan<span class=\"_ _3\"></span>do <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>met<span class=\"_ _0\"></span>odo <span class=\"_ _28\"> </span>FIFO <span class=\"_ _4\"> </span>(\u201cfirst-in <span class=\"_ _28\"> </span>first<span class=\"_ _3\"></span>-<span class=\"fff\">out\u201d).<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>Il <span class=\"_ _28\"> </span>costo <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>dotti <span class=\"_ _4\"> </span>finiti <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>dei </span>semilavo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ompren<span class=\"_ _0\"></span>de <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>cost<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>di <span class=\"_ _5\"></span>progett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione,<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>costo <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>materie <span class=\"_ _5\"></span>prime <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>oro diretto, <span class=\"_ _5\"></span>altri <span class=\"_ _5\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>diretti <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>altri <span class=\"_ _24\"></span>cost<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span><span class=\"fff\">i<span class=\"_ _1\"></span>ndirett<span class=\"_ _3\"></span>i <span class=\"_ _23\"></span>al<span class=\"_ _0\"></span>locabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>all\u2019attivit\u00e0 <span class=\"_ _5\"></span>produtt<span class=\"_ _0\"></span>iva <span class=\"_ _5\"></span>in <span class=\"_ _24\"></span>base <span class=\"_ _24\"></span>ad <span class=\"_ _5\"></span>una </span>normale<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>capac<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>rod<span class=\"_ _0\"></span>uttiva. <span class=\"_ _5\"></span>Tale <span class=\"_ _5\"></span>config<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>raz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>cost<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>non <span class=\"_ _5\"></span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>lud<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>gli<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>oneri <span class=\"_ _5\"></span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Sono <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>alcolat<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>fondi<span class=\"_ _3\"></span> s<span class=\"_ _3\"></span>valutazione<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>mate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>li, <span class=\"_ _3\"></span>prodott<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>finit<span class=\"_ _0\"></span>i, <span class=\"_ _3\"></span>pezz<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ric<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>altre <span class=\"_ _3\"></span>forn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ture<span class=\"_ _3\"></span> conside<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>obsolet<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>o a<span class=\"_ _0\"></span> lenta rotazione<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>tenuto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>conto<span class=\"_ _0\"></span> del loro utilizz<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>uturo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ttes<span class=\"_ _3\"></span>o e d<span class=\"_ _1\"></span>el l<span class=\"_ _0\"></span>oro valore di <span class=\"_ _1\"></span>realizz<span class=\"_ _0\"></span>o. <span class=\"_ _1\"></span>Il valore di <span class=\"_ _1\"></span>realizzo rapprese<span class=\"_ _0\"></span>nta il <span class=\"_ _1\"></span>prezzo stimato di v<span class=\"_ _1\"></span>end<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta nel <span class=\"_ _1\"></span>corso<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla normale ges<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ne, al nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di tutti i c<span class=\"_ _0\"></span>osti stimat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il c<span class=\"_ _1\"></span>omp<span class=\"_ _0\"></span>letament<span class=\"_ _0\"></span>o del bene<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e de<span class=\"_ _0\"></span>i costi di vendita e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>strib<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zione c<span class=\"_ _3\"></span>he si dovra<span class=\"_ _3\"></span>nno soste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ere<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span><span class=\"ff6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-29-3": {
   "value": "Attivit\u00e0 <span class=\"_ _0\"></span>e pa<span class=\"_ _0\"></span>ss<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _0\"></span>finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie Il <span class=\"_ _1\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>inizialmente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>valuta un\u2019attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _6\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>suo <span class=\"_ _6\"></span><span class=\"ff4\">fair <span class=\"_ _1\"></span>value<span class=\"_ _3\"></span> <span class=\"_ _6\"></span><span class=\"ff3\">a <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>si a<span class=\"_ _1\"></span>ggi<span class=\"_ _0\"></span>ungon<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>nel<span class=\"_ _0\"></span> </span></span>caso d<span class=\"_ _0\"></span>i attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e non <span class=\"_ _0\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>vate a c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> econ<span class=\"_ _0\"></span>omico, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di<span class=\"_ _0\"></span> transazi<span class=\"_ _0\"></span>one. L'I<span class=\"_ _3\"></span>FR<span class=\"_ _1\"></span>S 9 <span class=\"_ _3\"></span>cla<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica <span class=\"_ _3\"></span>le att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie <span class=\"_ _3\"></span>in tre <span class=\"_ _3\"></span>catego<span class=\"_ _3\"></span>rie pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ncipa<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i: a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o amm<span class=\"_ _0\"></span>ortizzat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>al <span class=\"_ _6\"></span><span class=\"ff4\">fair </span>value<span class=\"ff3\"> <span class=\"_ _5\"></span>rilevato <span class=\"_ _5\"></span>nelle <span class=\"_ _5\"></span>altre <span class=\"_ _24\"></span>compo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _24\"></span>comp<span class=\"_ _0\"></span>lessivo <span class=\"_ _5\"></span>(FVOCI)<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>e <span class=\"_ _24\"></span>al <span class=\"_ _25\"> </span><span class=\"ff4\">fa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>r </span></span>value<span class=\"ff3\"> rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ato <span class=\"fff\">ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>utile/(per<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ita)<span class=\"_ _0\"></span> d\u2019eserc<span class=\"_ _3\"></span>iz<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> (FVTPL<span class=\"_ _0\"></span>).<span class=\"ff3\"> </span></span></span>La <span class=\"_ _6\"></span>classifica<span class=\"_ _0\"></span>zione <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>as<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>su <span class=\"_ _6\"></span>due <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iteri: <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span>mode<span class=\"_ _0\"></span>llo <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>busines<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _6\"></span>per <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>gest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> delle <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1d\"></span>oppure <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>criterio<span class=\"_ _3\"></span> \u2018S<span class=\"_ _3\"></span>PPI\u2019 <span class=\"_ _3\"></span>(<span class=\"ff4\">sol<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ly <span class=\"_ _3\"></span>pay<span class=\"_ _0\"></span>men<span class=\"_ _3\"></span>ts <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ncipa<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>and<span class=\"_ _3\"></span> i<span class=\"_ _0\"></span>nterests<span class=\"ff3\">) <span class=\"_ _1d\"></span>qualora <span class=\"_ _1d\"></span>il <span class=\"ff4\">c<span class=\"_ _3\"></span>ash </span></span></span>flow<span class=\"ff3\"> <span class=\"_ _5\"></span>degli <span class=\"_ _24\"></span>strume<span class=\"_ _0\"></span><span class=\"fff\">nti <span class=\"_ _24\"></span>contr<span class=\"_ _0\"></span>attua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>rapprese<span class=\"_ _3\"></span>nti <span class=\"_ _24\"></span>\u201cesclusi<span class=\"_ _0\"></span>vamente <span class=\"_ _6\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>pagament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>ed<span class=\"_ _3\"></span> </span></span>interess<span class=\"_ _0\"></span>i\u201d rispet<span class=\"_ _0\"></span>to al c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>pita<span class=\"_ _0\"></span>le in esse<span class=\"_ _0\"></span>re.<span class=\"ff3\"> </span>Al moment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a rile<span class=\"_ _0\"></span>vazione <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nizi<span class=\"_ _0\"></span>ale, un'<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ria vie<span class=\"_ _3\"></span>ne <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>assific<span class=\"_ _3\"></span>ata in base al<span class=\"_ _0\"></span>la sua<span class=\"_ _0\"></span> valutazi<span class=\"_ _0\"></span>one (cost<span class=\"_ _3\"></span>o ammortizzat<span class=\"_ _3\"></span>o, <span class=\"_ _1\"></span>FV<span class=\"_ _0\"></span>OCI o<span class=\"_ _0\"></span> FVTPL)<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-3": {
   "value": "Crediti e <span class=\"_ _3\"></span>debiti comme<span class=\"_ _3\"></span>rciali I <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>iali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli a<span class=\"_ _1\"></span>ltri <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _1\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>valutati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtiz<span class=\"_ _0\"></span>zato, utilizzando<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso di <span class=\"_ _23\"> </span>interess<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>effet<span class=\"_ _0\"></span>tivo, <span class=\"_ _24\"></span>ridotto <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _24\"></span>perdite <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>valore, <span class=\"_ _24\"></span>fa<span class=\"_ _1\"></span>tta<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ecce<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>i <span class=\"_ _23\"> </span>credit<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>detenut<span class=\"_ _3\"></span>i nell\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>mode<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>business <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _6\"></span><span class=\"ff3\">seg<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>sia<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>mediante <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>racco<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ta </span>dei flussi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>rattual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, sia med<span class=\"_ _3\"></span>iante la <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>endit<span class=\"_ _0\"></span>a (\u201c<span class=\"_ _1\"></span><span class=\"ff4\">hold to<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>col<span class=\"_ _0\"></span>lect an<span class=\"_ _0\"></span>d sell<span class=\"fff\">\u201d).<span class=\"ff3\"> </span></span></span>Tali <span class=\"_ _27\"> </span>credit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>valutati <span class=\"_ _28\"> </span>al <span class=\"_ _27\"> </span>fair <span class=\"_ _28\"> </span>v<span class=\"_ _1\"></span>alue,<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>con<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>varia<span class=\"_ _0\"></span>zioni <span class=\"_ _27\"> </span>rilev<span class=\"_ _0\"></span>ate <span class=\"_ _28\"> </span>direttamente<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>ne<span class=\"_ _3\"></span>l <span class=\"_ _16\"> </span>co<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _25\"> </span>comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>essi<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>. <span class=\"_ _25\"> </span>Le <span class=\"_ _25\"> </span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>valore <span class=\"_ _25\"> </span>dei <span class=\"_ _22\"> </span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _25\"> </span>appl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cand<span class=\"_ _0\"></span>o l\u2019approcc<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>lif<span class=\"_ _0\"></span>icato ind<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>dall\u2019IFRS 9<span class=\"_ _3\"></span> per m<span class=\"_ _3\"></span>isurare <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>ondo s<span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>come<span class=\"_ _3\"></span> perdita<span class=\"_ _3\"></span> attesa <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la vita de<span class=\"_ _0\"></span>l cre<span class=\"_ _0\"></span>dito.  I <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mme<span class=\"_ _3\"></span>rciali <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>gli <span class=\"_ _6\"></span>altri <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nizialm<span class=\"_ _3\"></span>ente <span class=\"_ _5\"></span>iscritt<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>fair <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ue, <span class=\"_ _5\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osti accessor<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>di<span class=\"_ _0\"></span>retta <span class=\"_ _24\"></span>imputaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one,<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>succe<span class=\"_ _0\"></span>ssivame<span class=\"_ _3\"></span>nte <span class=\"_ _23\"> </span>sono <span class=\"_ _24\"></span>valutati <span class=\"_ _24\"></span>al <span class=\"_ _23\"> </span>cost<span class=\"_ _0\"></span>o <span class=\"_ _23\"></span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izzato,<span class=\"_ _0\"></span> applic<span class=\"_ _0\"></span>ando il <span class=\"_ _1\"></span>criterio del <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _1\"></span>effett<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interess<span class=\"_ _3\"></span>e. <span class=\"_ _1\"></span>I <span class=\"_ _6\"></span>credit<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>ed i <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>biti <span class=\"_ _1\"></span>in v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ute <span class=\"_ _1\"></span>este<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>sono inoltre<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>valutati <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>orre<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>data <span class=\"_ _24\"></span>di <span class=\"_ _25\"> </span>c<span class=\"fff\">h<span class=\"_ _1\"></span>iusura<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ll\u2019<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>gli <span class=\"_ _23\"> </span>utili <span class=\"_ _23\"> </span>o <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>pe<span class=\"_ _0\"></span>rdite<span class=\"_ _3\"></span> </span>deriva<span class=\"_ _0\"></span>nti da tale<span class=\"_ _3\"></span> convers<span class=\"_ _0\"></span>ione so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o imp<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a c<span class=\"_ _0\"></span>onto econ<span class=\"_ _0\"></span>omic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-4": {
   "value": "Crediti e <span class=\"_ _3\"></span>debiti comme<span class=\"_ _3\"></span>rciali I <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>iali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>gli a<span class=\"_ _1\"></span>ltri <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _1\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>valutati<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtiz<span class=\"_ _0\"></span>zato, utilizzando<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso di <span class=\"_ _23\"> </span>interess<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>effet<span class=\"_ _0\"></span>tivo, <span class=\"_ _24\"></span>ridotto <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _24\"></span>perdite <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>valore, <span class=\"_ _24\"></span>fa<span class=\"_ _1\"></span>tta<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ecce<span class=\"_ _0\"></span>zi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>i <span class=\"_ _23\"> </span>credit<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>detenut<span class=\"_ _3\"></span>i nell\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>mode<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>business <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>cui <span class=\"_ _6\"></span>ob<span class=\"_ _0\"></span>iettivo <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _6\"></span><span class=\"ff3\">seg<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>sia<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>mediante <span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>racco<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ta </span>dei flussi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>rattual<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, sia med<span class=\"_ _3\"></span>iante la <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>endit<span class=\"_ _0\"></span>a (\u201c<span class=\"_ _1\"></span><span class=\"ff4\">hold to<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>col<span class=\"_ _0\"></span>lect an<span class=\"_ _0\"></span>d sell<span class=\"fff\">\u201d).<span class=\"ff3\"> </span></span></span>Tali <span class=\"_ _27\"> </span>credit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>valutati <span class=\"_ _28\"> </span>al <span class=\"_ _27\"> </span>fair <span class=\"_ _28\"> </span>v<span class=\"_ _1\"></span>alue,<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>con<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>varia<span class=\"_ _0\"></span>zioni <span class=\"_ _27\"> </span>rilev<span class=\"_ _0\"></span>ate <span class=\"_ _28\"> </span>direttamente<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>ne<span class=\"_ _3\"></span>l <span class=\"_ _16\"> </span>co<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _25\"> </span>comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>essi<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>. <span class=\"_ _25\"> </span>Le <span class=\"_ _25\"> </span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>valore <span class=\"_ _25\"> </span>dei <span class=\"_ _22\"> </span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _25\"> </span>appl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cand<span class=\"_ _0\"></span>o l\u2019approcc<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>lif<span class=\"_ _0\"></span>icato ind<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>dall\u2019IFRS 9<span class=\"_ _3\"></span> per m<span class=\"_ _3\"></span>isurare <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>ondo s<span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>come<span class=\"_ _3\"></span> perdita<span class=\"_ _3\"></span> attesa <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la vita de<span class=\"_ _0\"></span>l cre<span class=\"_ _0\"></span>dito.  I <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>mme<span class=\"_ _3\"></span>rciali <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>gli <span class=\"_ _6\"></span>altri <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nizialm<span class=\"_ _3\"></span>ente <span class=\"_ _5\"></span>iscritt<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>fair <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ue, <span class=\"_ _5\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osti accessor<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>di<span class=\"_ _0\"></span>retta <span class=\"_ _24\"></span>imputaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one,<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>succe<span class=\"_ _0\"></span>ssivame<span class=\"_ _3\"></span>nte <span class=\"_ _23\"> </span>sono <span class=\"_ _24\"></span>valutati <span class=\"_ _24\"></span>al <span class=\"_ _23\"> </span>cost<span class=\"_ _0\"></span>o <span class=\"_ _23\"></span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>izzato,<span class=\"_ _0\"></span> applic<span class=\"_ _0\"></span>ando il <span class=\"_ _1\"></span>criterio del <span class=\"_ _6\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _1\"></span>effett<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interess<span class=\"_ _3\"></span>e. <span class=\"_ _1\"></span>I <span class=\"_ _6\"></span>credit<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>ed i <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>biti <span class=\"_ _1\"></span>in v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ute <span class=\"_ _1\"></span>este<span class=\"_ _0\"></span>re <span class=\"_ _1\"></span>sono inoltre<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>valutati <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>orre<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>data <span class=\"_ _24\"></span>di <span class=\"_ _25\"> </span>c<span class=\"fff\">h<span class=\"_ _1\"></span>iusura<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ll\u2019<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>gli <span class=\"_ _23\"> </span>utili <span class=\"_ _23\"> </span>o <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>pe<span class=\"_ _0\"></span>rdite<span class=\"_ _3\"></span> </span>deriva<span class=\"_ _0\"></span>nti da tale<span class=\"_ _3\"></span> convers<span class=\"_ _0\"></span>ione so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o imp<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a c<span class=\"_ _0\"></span>onto econ<span class=\"_ _0\"></span>omic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-32-3": {
   "value": "Passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e: class<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica<span class=\"_ _0\"></span>zione, <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>azione s<span class=\"_ _3\"></span>uccessiva e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>uti<span class=\"_ _0\"></span>li e perdite Le <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>nanzi<span class=\"_ _0\"></span>arie s<span class=\"_ _3\"></span>ono c<span class=\"_ _3\"></span>lassificate<span class=\"_ _3\"></span> come<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alut<span class=\"_ _3\"></span>ate <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>os<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ammorti<span class=\"_ _0\"></span>zzato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>al FV<span class=\"_ _0\"></span>TPL<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>Una passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>ia <span class=\"_ _25\"> </span>viene<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>FVTPL <span class=\"_ _23\"> </span>quand<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _23\"> </span>possedut<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>per <span class=\"_ _25\"> </span>la <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>zione,<span class=\"_ _3\"></span> rapprese<span class=\"_ _0\"></span>nta <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>derivat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _1\"></span>designat<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>mome<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lla <span class=\"_ _5\"></span>ri<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _1\"></span>iniziale. <span class=\"_ _6\"></span>Le<span class=\"_ _3\"></span> passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _0\"></span>anziarie<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>FVT<span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>L sono valut<span class=\"_ _0\"></span>ate <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>fai<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> value <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>eve<span class=\"_ _3\"></span>ntuali variazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, compres<span class=\"_ _0\"></span>i gli interess<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>ivi, <span class=\"_ _25\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>rilev<span class=\"_ _0\"></span>ate <span class=\"_ _23\"> </span>nell\u2019ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le/(pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dita) <span class=\"_ _24\"></span>dell\u2019eserciz<span class=\"_ _0\"></span>io. <span class=\"_ _23\"> </span>Le <span class=\"_ _25\"> </span>altre<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>fin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> sono <span class=\"_ _22\"> </span>valutate <span class=\"_ _22\"> </span>success<span class=\"_ _0\"></span>ivame<span class=\"_ _0\"></span>nte <span class=\"_ _22\"> </span>al <span class=\"_\"> </span>c<span class=\"_ _3\"></span>osto <span class=\"_ _2\"> </span>amm<span class=\"_ _3\"></span>ort<span class=\"_ _0\"></span>izzato <span class=\"_ _22\"> </span>utilizzan<span class=\"_ _0\"></span>do <span class=\"_ _22\"> </span>il <span class=\"_\"> </span>cr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ter<span class=\"_ _0\"></span>io <span class=\"_ _22\"> </span>dell\u2019interess<span class=\"_ _0\"></span>e effet<span class=\"_ _0\"></span>tivo. <span class=\"_\"> </span>Gl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>interess<span class=\"_ _0\"></span>i <span class=\"_\"> </span>pass<span class=\"_ _3\"></span>ivi <span class=\"_\"> </span>e <span class=\"_\"> </span>g<span class=\"_ _3\"></span>li <span class=\"_\"> </span>utili/(pe<span class=\"_ _3\"></span>rdite) <span class=\"_\"> </span>su <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ambi <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_\"> </span>rile<span class=\"_ _0\"></span>vati <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>utile/(per<span class=\"_ _3\"></span>dita) dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, cos<span class=\"_ _0\"></span>\u00ec come g<span class=\"_ _3\"></span>li <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>entu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li o pe<span class=\"_ _3\"></span>rdite derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>'e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>im<span class=\"_ _0\"></span>inazione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e.<span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-33-3": {
   "value": "Disponibilit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _1\"></span>li<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>uid<span class=\"_ _0\"></span>e<span class=\"ff3\"> </span>Le <span class=\"_ _6\"></span>disponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _6\"></span>liquide <span class=\"_ _1\"></span>includono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>cass<span class=\"_ _0\"></span>a, <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>d<span class=\"_ _6\"></span>epo<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>ti <span class=\"_ _6\"></span>banc<span class=\"_ _0\"></span>ari <span class=\"_ _5\"></span>imme<span class=\"_ _3\"></span>diatame<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>disponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>e altri in<span class=\"_ _0\"></span>vestime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti liqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dab<span class=\"_ _0\"></span>ili entro<span class=\"_ _0\"></span> tre me<span class=\"_ _0\"></span>si. <span class=\"ff6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-34-2": {
   "value": "Attivit\u00e0 n<span class=\"_ _3\"></span>on correnti <span class=\"_ _0\"></span>possedu<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e per l<span class=\"_ _3\"></span>a vendit<span class=\"_ _0\"></span>a<span class=\"ff3\"> </span>Le atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>non c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nsieme<span class=\"_ _3\"></span> alle att<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0 c<span class=\"_ _3\"></span>orrent<span class=\"_ _0\"></span>i e no<span class=\"_ _0\"></span>n c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> dei<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>ruppi i<span class=\"_ _0\"></span>n dismiss<span class=\"_ _3\"></span>ione, il cui <span class=\"_ _23\"> </span>valore <span class=\"_ _23\"> </span>contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _23\"> </span>sar\u00e0 <span class=\"_ _23\"> </span>recupe<span class=\"_ _0\"></span>rato <span class=\"_ _23\"> </span>principa<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>ente <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>raverso <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dita<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>piuttosto <span class=\"_ _23\"> </span>che<span class=\"_ _3\"></span> attrave<span class=\"_ _0\"></span>rso <span class=\"_ _25\"> </span>l\u2019uso <span class=\"_ _25\"> </span>conti<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo, <span class=\"_ _25\"> </span>sono <span class=\"_ _25\"> </span>cl<span class=\"_ _0\"></span>assificate <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _25\"> </span>\u201cattiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _25\"> </span>d<span class=\"_ _6\"></span>esti<span class=\"_ _0\"></span>nate <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>vend<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta\u201d. <span class=\"_ _25\"> </span>Le<span class=\"_ _3\"></span> attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>desti<span class=\"_ _0\"></span>nate a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>vendita<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e le <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>irett<span class=\"_ _0\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te ass<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>abili,<span class=\"_ _0\"></span> sono <span class=\"_ _0\"></span>rilevate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>llo stat<span class=\"_ _3\"></span>o patrim<span class=\"_ _0\"></span>oniale<span class=\"_ _0\"></span> separ<span class=\"_ _0\"></span>atame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> dalle altre<span class=\"_ _3\"></span> attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> passivit\u00e0 <span class=\"_ _3\"></span>dell\u2019impresa<span class=\"_ _3\"></span>, in acc<span class=\"_ _0\"></span>ordo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>l\u2019IFRS 5<span class=\"_ _3\"></span> - <span class=\"_ _2\"> </span>Attiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _22\"> </span>non <span class=\"_ _2\"> </span>c<span class=\"_ _0\"></span>orre<span class=\"_ _0\"></span>nti <span class=\"_ _2\"> </span>p<span class=\"_ _0\"></span>ossedute<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>per <span class=\"_ _22\"> </span>la <span class=\"_\"> </span>ve<span class=\"_ _3\"></span>ndita <span class=\"_ _22\"> </span>e <span class=\"_ _2\"> </span>attiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _22\"> </span>operative<span class=\"_ _3\"></span> <span class=\"_\"> </span>ces<span class=\"_ _0\"></span>sate<span class=\"ff3\">. <span class=\"_ _2\"> </span>Le <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 </span>destinate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>end<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>non <span class=\"_ _6\"></span>s<span class=\"_ _3\"></span>ono<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oggetto<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>amm<span class=\"_ _0\"></span>ortament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>utate <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>mino<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>il valore <span class=\"_ _1\"></span>d\u2019iscriz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value, <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ed<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dita. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>differenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tra<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>fair<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>v<span class=\"_ _1\"></span>alue <span class=\"_ _23\"> </span>al <span class=\"_ _25\"> </span>netto <span class=\"_ _23\"> </span>dei <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>vendita,<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>ov<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>es<span class=\"_ _0\"></span>istente,<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>putata <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>conto<span class=\"_ _0\"></span> econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co come <span class=\"_ _1\"></span>sv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lutazi<span class=\"_ _3\"></span>one; <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ventual<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>suc<span class=\"_ _3\"></span>cessive r<span class=\"_ _1\"></span>ip<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ese di v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _1\"></span>sono rilevate sino<span class=\"_ _0\"></span> a <span class=\"_ _4\"> </span>conc<span class=\"_ _0\"></span>orre<span class=\"_ _0\"></span>nza <span class=\"_\"> </span>delle <span class=\"_ _4\"> </span>sv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lutazi<span class=\"_ _3\"></span>oni <span class=\"_ _4\"> </span>rilevate <span class=\"_\"> </span>in <span class=\"_\"> </span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>cedenza, <span class=\"_\"> </span>ivi <span class=\"_ _4\"> </span>inc<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>use <span class=\"_\"> </span>quelle <span class=\"_\"> </span>ricon<span class=\"_ _1\"></span>osciute<span class=\"_ _0\"></span> anteriorme<span class=\"_ _3\"></span>nte alla q<span class=\"_ _0\"></span>ualif<span class=\"_ _0\"></span>icazione<span class=\"_ _0\"></span> del<span class=\"_ _0\"></span>l\u2019a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 com<span class=\"_ _3\"></span>e destinata <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>end<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta.<span class=\"_ _1\"></span><span class=\"ff6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-35-3": {
   "value": "Fondi per <span class=\"_ _3\"></span>benefici ai <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ipenden<span class=\"_ _3\"></span>ti (a) Pian<span class=\"_ _0\"></span>i pensi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nistic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> I dipende<span class=\"_ _0\"></span>nti del gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Pininfari<span class=\"_ _0\"></span>na benef<span class=\"_ _0\"></span>iciano di piani<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tribuz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>ini<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>e di piani a benef<span class=\"_ _0\"></span>ici <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>niti; <span class=\"_ _25\"> </span>quest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ul<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi <span class=\"_ _25\"> </span>s\u2019ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fica<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>una <span class=\"_ _25\"> </span>parte <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>fondo <span class=\"_ _25\"> </span>tratt<span class=\"_ _0\"></span>ament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>fine rapport<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>previsto <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019art. <span class=\"_ _23\"> </span>2120 <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _23\"> </span>Cod<span class=\"_ _0\"></span>ice <span class=\"_ _23\"> </span>Civile <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>per<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>non <span class=\"_ _25\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>assist<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _23\"> </span>da <span class=\"_ _23\"> </span>attivit\u00e0<span class=\"_ _3\"></span> specif<span class=\"_ _0\"></span>iche <span class=\"_ _1d\"></span>a <span class=\"_ _3\"></span>servizio <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>piano <span class=\"_ _3\"></span>(\u201c<span class=\"_ _3\"></span>plan<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>assets<span class=\"_ _3\"></span>\u201d). <span class=\"_ _1d\"></span>I <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _1d\"></span>definit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no <span class=\"ff3\">p<span class=\"_ _0\"></span>rogramm<span class=\"_ _3\"></span>i </span>formaliz<span class=\"_ _0\"></span>zati di <span class=\"_ _1\"></span>benef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>succes<span class=\"_ _0\"></span>sivi alla fine <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>port<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di l<span class=\"_ _1\"></span>av<span class=\"_ _0\"></span>oro <span class=\"_ _1\"></span>che impo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>gon<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>al Gruppo<span class=\"_ _3\"></span> dei <span class=\"_ _22\"> </span>versament<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>una <span class=\"_ _2\"> </span>so<span class=\"_ _3\"></span>ci<span class=\"_ _1\"></span>et<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _2\"> </span>assic<span class=\"_ _3\"></span>urativa <span class=\"_ _22\"> </span>o <span class=\"_ _2\"> </span>a <span class=\"_ _25\"> </span>un<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>fond<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>pensio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e, <span class=\"_ _25\"> </span>l<span class=\"_ _1\"></span>iberan<span class=\"_ _0\"></span>dolo <span class=\"_ _22\"> </span>da <span class=\"_ _25\"> </span>o<span class=\"_ _1\"></span>gni<span class=\"_ _3\"></span> obbligo<span class=\"_ _3\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>o <span class=\"_ _2\"> </span>implicit<span class=\"_ _3\"></span>o <span class=\"_\"> </span>a <span class=\"_\"> </span>p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_\"> </span>ulter<span class=\"_ _3\"></span>iori <span class=\"_\"> </span>co<span class=\"_ _0\"></span>ntributi <span class=\"_ _2\"> </span>se <span class=\"_ _2\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_\"> </span>fo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>non <span class=\"_ _2\"> </span>dis<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>oness<span class=\"_ _3\"></span>e, <span class=\"_\"> </span>alla<span class=\"_ _3\"></span> maturaz<span class=\"_ _0\"></span>ione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>d\u2019attivit\u00e0 <span class=\"_ _1\"></span>suffic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>agare <span class=\"_ _1\"></span>tutti i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>benefic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>spettant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>dipende<span class=\"_ _0\"></span>nti, maturat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>nel <span class=\"_ _2\"> </span>c<span class=\"_ _0\"></span>orso <span class=\"_ _22\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _25\"> </span>l<span class=\"_ _1\"></span>avorati<span class=\"_ _3\"></span>va <span class=\"_ _2\"> </span>svo<span class=\"_ _0\"></span>lta <span class=\"_ _22\"> </span>nell\u2019eserciz<span class=\"_ _3\"></span>io <span class=\"_ _2\"> </span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>n<span class=\"_ _1\"></span>ei <span class=\"_ _22\"> </span>prece<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Questi <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ontributi, <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>sat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>cambi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>della<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>prestaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>lavorat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>esa <span class=\"_ _5\"></span>dai <span class=\"_ _24\"></span>dipende<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _24\"></span>sono<span class=\"_ _0\"></span> contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>come <span class=\"_ _27\"> </span>costo <span class=\"_ _27\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>p<span class=\"_ _1\"></span>eri<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>com<span class=\"_ _3\"></span>petenza. <span class=\"_ _27\"> </span>Ri<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ntrano <span class=\"_ _27\"> </span>in <span class=\"_ _16\"> </span>tale <span class=\"_ _27\"> </span>catego<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia <span class=\"_ _27\"> </span>i versament<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>effet<span class=\"_ _0\"></span>tuati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al F<span class=\"_ _0\"></span>ondo C<span class=\"_ _0\"></span>ometa<span class=\"_ _0\"></span> e al P<span class=\"_ _0\"></span>revip.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span> Con <span class=\"_ _24\"></span>riferime<span class=\"_ _0\"></span>nto <span class=\"_ _24\"></span>ai <span class=\"_ _5\"></span>piani <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>efic<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _5\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _5\"></span>attuale <span class=\"_ _5\"></span>delle passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>piano<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>servizi<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>utilizza <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>\u201c<span class=\"_ _0\"></span>Metodo <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _3\"></span>Pro<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ezio<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>Unitar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a del <span class=\"_ _28\"> </span>Credit<span class=\"_ _0\"></span>o\u201d, <span class=\"_ _28\"> </span>basat<span class=\"_ _0\"></span>o <span class=\"_ _27\"> </span>su <span class=\"_ _4\"> </span>un <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>alcolo <span class=\"_ _28\"> </span>attua<span class=\"_ _0\"></span>riale <span class=\"_ _4\"> </span>determinat<span class=\"_ _0\"></span>o <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>variabili demograf<span class=\"_ _3\"></span>ich<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>(tasso <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _23\"> </span>tasso <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>rotazion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _23\"> </span>persona<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e) <span class=\"_ _23\"> </span>e <span class=\"_ _25\"> </span>fina<span class=\"_ _3\"></span>nziarie <span class=\"_ _23\"> </span>(tasso <span class=\"_ _23\"> </span>di sconto,<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>increme<span class=\"_ _3\"></span>nti <span class=\"_ _22\"> </span>fut<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ri <span class=\"_ _25\"> </span>dei <span class=\"_ _25\"> </span>livelli <span class=\"_ _25\"> </span>retribut<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>dei <span class=\"_ _22\"> </span>benef<span class=\"_ _3\"></span>ici). <span class=\"_ _25\"> </span>Il <span class=\"_ _22\"> </span>Fondo<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>Trattame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>Fine<span class=\"_ _0\"></span> Rappo<span class=\"_ _0\"></span>rto di spetta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>za de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> dipen<span class=\"_ _3\"></span>den<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> italia<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i del <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _0\"></span>po \u00e8 inquad<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o nell\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o dello IAS 19 <span class=\"fff ls0\">\u2013<span class=\"ff3\"> <span class=\"_ _1\"></span><span class=\"ff4\">Be<span class=\"_ _3\"></span>nefi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span> i dipende<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span><span class=\"ff3\"> come:<span class=\"_ _0\"></span> </span></span></span></span>\u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">un pian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> pens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>istico a <span class=\"_ _0\"></span>benef<span class=\"_ _0\"></span>ici definit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per <span class=\"_ _0\"></span>la quota<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>acc<span class=\"_ _0\"></span>antonata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>antec<span class=\"_ _0\"></span>ede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tem<span class=\"_ _0\"></span>ente<span class=\"_ _3\"></span> </span>all\u2019entr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>igo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>della <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>egge<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>n.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>296 <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _23\"> </span>27 <span class=\"_ _23\"> </span>di<span class=\"_ _1\"></span>cem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>2006 <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i <span class=\"_ _25\"> </span>relat<span class=\"_ _0\"></span>ivi decreti att<span class=\"_ _3\"></span>ua<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">un pian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> pens<span class=\"_ _3\"></span>ionistico a contr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>buz<span class=\"_ _0\"></span>ione def<span class=\"_ _3\"></span>inita per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le quote<span class=\"_ _3\"></span> maturate s<span class=\"_ _3\"></span>uccessivame<span class=\"_ _3\"></span>nte.<span class=\"_ _1\"></span> </span></span>La <span class=\"_ _5\"></span>valutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>attuariale <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span>laborata <span class=\"_ _6\"></span>in <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>ccas<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>della relazione <span class=\"_ _25\"> </span>seme<span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ale <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>bilancio<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>annuale.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>L\u2019am<span class=\"_ _0\"></span>montare <span class=\"_ _23\"> </span>cumulat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>delle <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>erdite<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>e <span class=\"_ _25\"> </span>dei guadag<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>uariali, de<span class=\"_ _3\"></span>rivanti <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>variaz<span class=\"_ _0\"></span>ioni ne<span class=\"_ _3\"></span>lle stim<span class=\"_ _3\"></span>e effet<span class=\"_ _0\"></span>tuate \u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mputat<span class=\"_ _3\"></span>o in <span class=\"_ _3\"></span>una spec<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>a voce <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>compless<span class=\"_ _3\"></span>ivo. <span class=\"_ _5\"></span>In <span class=\"_ _5\"></span>caso<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>riduzi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>estinz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _5\"></span>il Grupp<span class=\"_ _0\"></span>o rileva gl<span class=\"_ _3\"></span>i u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ili o le pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dite <span class=\"_ _3\"></span>nel moment<span class=\"_ _3\"></span>o in cui ques<span class=\"_ _0\"></span>te s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> man<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>festan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. (b) Incent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi, <span class=\"_ _0\"></span>bonus e sc<span class=\"_ _3\"></span>hemi per <span class=\"_ _0\"></span>la con<span class=\"_ _0\"></span>divisio<span class=\"_ _0\"></span>ne d<span class=\"_ _3\"></span>ei<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>ofitti Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>isc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ive <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>trop<span class=\"_ _0\"></span>artita <span class=\"_ _3\"></span>un <span class=\"_ _1d\"></span>debito <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>fr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nte <span class=\"_ _1d\"></span>delle <span class=\"_ _3\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>si <span class=\"_ _1d\"></span>originano<span class=\"_ _3\"></span> in <span class=\"_ _1\"></span>presenza<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d\u2019in<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>ntivi, <span class=\"_ _1\"></span>bonus<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>sc<span class=\"_ _3\"></span>hemi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cond<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>isione<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>profitti.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>Il <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _5\"></span><span class=\"ff3\">contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzat<span class=\"_ _3\"></span>o </span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un\u2019obblig<span class=\"_ _3\"></span>azione <span class=\"_ _1\"></span>legale o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>implicita, q<span class=\"_ _1\"></span>uand<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>probabile <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>sar\u00e0 <span class=\"_ _1\"></span>necessar<span class=\"_ _3\"></span>io un <span class=\"_\"> </span>impieg<span class=\"_ _3\"></span>o <span class=\"_\"> </span>di <span class=\"_\"> </span>risorse<span class=\"_ _0\"></span> <span class=\"_\"> </span>pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_\"> </span>ade<span class=\"_ _0\"></span>mpiere <span class=\"_ _2\"> </span>all\u2019<span class=\"_ _0\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_\"> </span>e<span class=\"_ _0\"></span> <span class=\"_\"> </span>se <span class=\"_ _2\"> </span>pu\u00f2 <span class=\"_\"> </span>esse<span class=\"_ _0\"></span>re <span class=\"_\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tta <span class=\"_ _2\"> </span>una <span class=\"_\"> </span>s<span class=\"_ _0\"></span>tima<span class=\"_ _3\"></span> attendi<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile de<span class=\"_ _0\"></span>ll\u2019ammo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>re del<span class=\"_ _0\"></span>l\u2019obbl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gazi<span class=\"_ _0\"></span>one.<span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-36-3": {
   "value": "(c) Benef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i ai dipende<span class=\"_ _0\"></span>nti per <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>cess<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> ra<span class=\"_ _0\"></span>pporto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> lav<span class=\"_ _0\"></span>oro Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>rile<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>una <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>contro<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>artit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _1d\"></span>costo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>perso<span class=\"_ _0\"></span>nale <span class=\"_ _1d\"></span>quando <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>impegn<span class=\"_ _3\"></span>ato in <span class=\"_ _24\"></span>mo<span class=\"_ _3\"></span>do<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>in<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>rrompere <span class=\"_ _5\"></span>il <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>orto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span>voro <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>dipe<span class=\"_ _0\"></span>ndente, <span class=\"_ _6\"></span>o <span class=\"_ _24\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>un gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ess<span class=\"_ _0\"></span>i, <span class=\"_ _1\"></span>prim<span class=\"_ _0\"></span>a del norm<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pensioname<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>oppu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8<span class=\"_ _0\"></span> impegnat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>er<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gare dei <span class=\"_ _30\"> </span>b<span class=\"_ _1\"></span>enef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci <span class=\"_ _30\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_\"> </span>la <span class=\"_ _4\"> </span>cessazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_\"> </span>del<span class=\"_ _1\"></span> <span class=\"_\"> </span>rapporto <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>lavoro <span class=\"_\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>segu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _30\"> </span>una <span class=\"_ _4\"> </span>propost<span class=\"_ _3\"></span>a <span class=\"_ _28\"> </span>per<span class=\"_ _3\"></span> incentiv<span class=\"_ _0\"></span>are <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> dimiss<span class=\"_ _0\"></span>ioni vo<span class=\"_ _3\"></span>lon<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a fr<span class=\"_ _3\"></span>onte d<span class=\"_ _0\"></span>i esu<span class=\"_ _0\"></span>beri. I<span class=\"_ _3\"></span>l Grup<span class=\"_ _0\"></span>po s<span class=\"_ _0\"></span>i ritie<span class=\"_ _0\"></span>ne im<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>egn<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> in<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span>do comprov<span class=\"_ _0\"></span>abile <span class=\"_ _24\"></span>a <span class=\"_ _25\"> </span>conc<span class=\"_ _0\"></span>ludere <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>rapport<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>avo<span class=\"_ _0\"></span>ro, <span class=\"_ _23\"> </span>quando <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>solo <span class=\"_ _23\"> </span>quand<span class=\"_ _0\"></span>o, <span class=\"_ _23\"> </span>dispone<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>un piano <span class=\"_\"> </span>form<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>dettag<span class=\"_ _3\"></span>lia<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>relati<span class=\"_ _0\"></span>vo <span class=\"_\"> </span>al<span class=\"_ _0\"></span>l\u2019estinzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>rapp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rto <span class=\"_\"> </span>di<span class=\"_ _0\"></span> <span class=\"_\"> </span>lavoro<span class=\"_ _0\"></span> <span class=\"_\"> </span>e <span class=\"_\"> </span>non <span class=\"_\"> </span>ha<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> realist<span class=\"_ _0\"></span>iche possi<span class=\"_ _3\"></span>bili<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> di reces<span class=\"_ _0\"></span>so. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-37-3": {
   "value": "Benefici<span class=\"_ _0\"></span> ai dipend<span class=\"_ _3\"></span>enti conces<span class=\"_ _0\"></span>si in azion<span class=\"_ _3\"></span>i Il <span class=\"_ _1\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _1\"></span>ric<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nosce be<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>efic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> addizio<span class=\"_ _0\"></span>nali ad <span class=\"_ _1\"></span>alcu<span class=\"_ _0\"></span>ni managers<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>con r<span class=\"_ _1\"></span>esp<span class=\"_ _3\"></span>onsabilit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>stra<span class=\"_ _1\"></span>teg<span class=\"_ _3\"></span>iche attrave<span class=\"_ _0\"></span>rso <span class=\"_ _5\"></span>pian<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>partec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>al <span class=\"_ _5\"></span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _5\"></span>sott<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>form<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>stock <span class=\"_ _6\"></span>op<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>\u201ce<span class=\"_ _0\"></span>quity<span class=\"_ _1\"></span><span class=\"ff3\">-</span>sett<span class=\"_ _0\"></span>led\u201d. Secondo qua<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to stabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to dal<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019IFRS 2 <span class=\"_ _1\"></span>\u2013<span class=\"ff3\"> <span class=\"ff4\">Pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti bas<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti su azion<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span><span class=\"ff3\">, il valore <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>orr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te </span></span></span>delle <span class=\"_ _24\"></span>stock <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>pti<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>ete<span class=\"_ _0\"></span>rminat<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>alla <span class=\"_ _24\"></span>data <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>sse<span class=\"_ _0\"></span>gnazione<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>appl<span class=\"_ _0\"></span>icando<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>met<span class=\"_ _3\"></span>odo <span class=\"_ _24\"></span>\u201cBlack <span class=\"_ _5\"></span>&amp; Scholes\u201d <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _24\"></span>rilevato<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>a <span class=\"_ _5\"></span>conto <span class=\"_ _24\"></span>ec<span class=\"_ _0\"></span>onomico<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>tra <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>del <span class=\"_ _24\"></span>perso<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ale <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>quote <span class=\"_ _24\"></span>costa<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>lungo <span class=\"_ _24\"></span>il period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra l<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sseg<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>della <span class=\"_ _0\"></span>stock<span class=\"_ _3\"></span> option e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>di m<span class=\"_ _3\"></span>aturazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e,<span class=\"_ _0\"></span> con c<span class=\"_ _0\"></span>ontropartit<span class=\"_ _3\"></span>a ri<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>onosciuta d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rettame<span class=\"_ _3\"></span>nte a pat<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>imon<span class=\"_ _0\"></span>io netto. Al mome<span class=\"_ _3\"></span>nto del<span class=\"_ _0\"></span>l\u2019eserci<span class=\"_ _0\"></span>zio de<span class=\"_ _3\"></span>lla st<span class=\"_ _0\"></span>ock opti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span> le s<span class=\"_ _3\"></span>omme rice<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ute<span class=\"_ _3\"></span> dal dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te,<span class=\"_ _0\"></span> al <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>etto<span class=\"_ _3\"></span> dei costi <span class=\"_ _5\"></span>direttame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>ttr<span class=\"_ _0\"></span>ibuibi<span class=\"_ _0\"></span>li <span class=\"_ _24\"></span>alla <span class=\"_ _24\"></span>transaz<span class=\"_ _0\"></span>ione, <span class=\"_ _5\"></span>sono <span class=\"_ _24\"></span>accred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tate <span class=\"_ _5\"></span>a <span class=\"_ _24\"></span>ca<span class=\"_ _1\"></span>pitale <span class=\"_ _24\"></span>socia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>un<span class=\"_ _0\"></span> ammonta<span class=\"_ _3\"></span>re pari al v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>nomina<span class=\"_ _0\"></span>le delle <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni em<span class=\"_ _3\"></span>esse ed a riser<span class=\"_ _3\"></span>va <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ov<span class=\"_ _1\"></span>rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rezzo<span class=\"_ _0\"></span> azio<span class=\"_ _0\"></span>ni per<span class=\"_ _3\"></span> la rimanente<span class=\"_ _3\"></span> parte.<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-38-3": {
   "value": "Fondi per r<span class=\"_ _0\"></span>ischi e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oneri,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>otenz<span class=\"_ _0\"></span>iali<span class=\"ff3\"> </span>I <span class=\"_ _1\"></span>fondi <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>acco<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>gon<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>determi<span class=\"_ _3\"></span>nata, <span class=\"_ _1\"></span>d<span class=\"_ _6\"></span><span class=\"fff\">\u2019esisten<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>certa o </span>probabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> al<span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>hiusura <span class=\"_ _3\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio s<span class=\"_ _3\"></span>ono <span class=\"_ _0\"></span>indete<span class=\"_ _3\"></span>rminati <span class=\"_ _3\"></span>nell\u2019amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntare<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>o ne<span class=\"_ _3\"></span>lla data <span class=\"_ _24\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sopra<span class=\"_ _3\"></span>vv<span class=\"_ _1\"></span>enien<span class=\"_ _0\"></span>za. <span class=\"_ _5\"></span>Gli <span class=\"_ _24\"></span>accant<span class=\"_ _3\"></span>onamenti<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sono <span class=\"_ _5\"></span>rilevati<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>quand<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>sono <span class=\"_ _5\"></span>realizzate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>tu<span class=\"_ _1\"></span>tte<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> seguenti<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>c<span class=\"_ _0\"></span>ondizio<span class=\"_ _0\"></span>ni: <span class=\"_ _16\"> </span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>) <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _27\"> </span>proba<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile <span class=\"_ _27\"> </span>l<span class=\"_ _1\"></span>\u2019es<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>stenz<span class=\"_ _3\"></span>a <span class=\"_ _16\"> </span>di <span class=\"_ _27\"> </span>un<span class=\"_ _1\"></span>\u2019obbligazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>legale<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>o <span class=\"_ _27\"> </span>i<span class=\"_ _1\"></span>mpl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cita, deriva<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _5\"></span>event<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>passat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>; <span class=\"_ _5\"></span>(ii) <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _5\"></span>probab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>l\u2019ademp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>sia<span class=\"_ _0\"></span> oneroso; <span class=\"_ _2d\"> </span>(iii) <span class=\"_ _2d\"> </span>l\u2019amm<span class=\"_ _0\"></span>ontare <span class=\"_ _2d\"> </span>dell\u2019o<span class=\"_ _0\"></span>bbligaz<span class=\"_ _0\"></span>ione <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _2f\"> </span>essere <span class=\"_ _2d\"> </span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mat<span class=\"_ _0\"></span>o <span class=\"_ _2f\"> </span>atte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente.<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>Gli accanto<span class=\"_ _0\"></span>namenti<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>iscritti<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _1\"></span>rapprese<span class=\"fff\">ntati<span class=\"_ _0\"></span>vo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>migliore <span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019amm<span class=\"_ _0\"></span>ontare </span>che <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019imp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esa <span class=\"_ _6\"></span>ra<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>iona<span class=\"_ _0\"></span>lmente <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>be <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>estinguere <span class=\"_ _6\"></span>l\u2019obbl<span class=\"_ _0\"></span>igazio<span class=\"_ _0\"></span>ne, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>trasfer<span class=\"_ _0\"></span>irla <span class=\"_ _6\"></span>a terzi <span class=\"_ _3\"></span>alla <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>hiusura <span class=\"_ _1d\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>preve<span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>stenere<span class=\"_ _3\"></span> pe<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>uare<span class=\"_ _0\"></span> programm<span class=\"_ _3\"></span>i <span class=\"_ _27\"> </span>di <span class=\"_ _28\"> </span>ristr<span class=\"_ _0\"></span>uttur<span class=\"fff\">azione<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"> </span>iscritt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>nell\u2019es<span class=\"_ _0\"></span>ercizio <span class=\"_ _4\"> </span>in <span class=\"_ _27\"> </span>cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>definit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>forma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>il </span>programm<span class=\"_ _3\"></span>a, <span class=\"_ _6\"></span>solame<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>sorta <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>sogget<span class=\"_ _0\"></span>ti <span class=\"_ _6\"></span>interessat<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a v<span class=\"_ _1\"></span>alid<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aspettat<span class=\"_ _0\"></span>iva <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>la ristruttura<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>avr\u00e0 <span class=\"_ _5\"></span>luogo.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>Le <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>iscritte <span class=\"_ _6\"></span>nei <span class=\"_ _6\"></span>fondi <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>oneri <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>iodic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> aggiornate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>riflette<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _5\"></span>delle <span class=\"_ _24\"></span>stime <span class=\"_ _6\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>dei <span class=\"_ _24\"></span>tempi <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>realizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _24\"></span>del<span class=\"_ _3\"></span> tasso d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> attu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>zione. Le <span class=\"_ _3\"></span>revisioni di<span class=\"_ _0\"></span> stima<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fon<span class=\"_ _0\"></span>di son<span class=\"_ _0\"></span>o imput<span class=\"_ _3\"></span>ate nella me<span class=\"_ _3\"></span>desima <span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>di conto ec<span class=\"_ _3\"></span>ono<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o ove \u00e8<span class=\"_ _0\"></span> stat<span class=\"_ _0\"></span>o contab<span class=\"_ _0\"></span>ilizzato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l\u2019acc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>onament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. <span class=\"ff3\"> </span>Nelle <span class=\"_ _4\"> </span>note <span class=\"_ _28\"> </span>al <span class=\"_ _4\"> </span>bilanc<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>illustr<span class=\"_ _0\"></span>ate <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>inform<span class=\"_ _3\"></span>azioni <span class=\"_ _4\"> </span>sull<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>potenzia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i rapprese<span class=\"_ _0\"></span>ntate <span class=\"_ _1\"></span>da: <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>possibil<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>ma n<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>probab<span class=\"_ _0\"></span>ili, <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enti p<span class=\"_ _1\"></span>assat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>la cui <span class=\"_ _4\"> </span>esistenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sar\u00e0<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>conferm<span class=\"_ _0\"></span>ata <span class=\"_ _4\"> </span>solo<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>verificarsi<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _4\"> </span>uno <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>pi\u00f9 <span class=\"_ _4\"> </span>event<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _4\"> </span>incert<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>non totalmente<span class=\"_ _0\"></span> sotto i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> cont<span class=\"_ _0\"></span>rollo de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019impres<span class=\"_ _3\"></span>a; <span class=\"_ _1\"></span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>i) obb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>igazio<span class=\"_ _0\"></span>ni attua<span class=\"_ _0\"></span>li derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da e<span class=\"_ _0\"></span>venti pass<span class=\"_ _3\"></span>ati<span class=\"_ _1\"></span> i<span class=\"_ _0\"></span>l cui <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>mmo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>non <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>dibilmente <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _6\"></span>adem<span class=\"_ _3\"></span>pimento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>probabile<span class=\"_ _3\"></span> che non s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>neros<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-38-4": {
   "value": "Fondi per r<span class=\"_ _0\"></span>ischi e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oneri,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>otenz<span class=\"_ _0\"></span>iali<span class=\"ff3\"> </span>I <span class=\"_ _1\"></span>fondi <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>acco<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>gon<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>oneri <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>determi<span class=\"_ _3\"></span>nata, <span class=\"_ _1\"></span>d<span class=\"_ _6\"></span><span class=\"fff\">\u2019esisten<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>certa o </span>probabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> al<span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>hiusura <span class=\"_ _3\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio s<span class=\"_ _3\"></span>ono <span class=\"_ _0\"></span>indete<span class=\"_ _3\"></span>rminati <span class=\"_ _3\"></span>nell\u2019amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntare<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>o ne<span class=\"_ _3\"></span>lla data <span class=\"_ _24\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sopra<span class=\"_ _3\"></span>vv<span class=\"_ _1\"></span>enien<span class=\"_ _0\"></span>za. <span class=\"_ _5\"></span>Gli <span class=\"_ _24\"></span>accant<span class=\"_ _3\"></span>onamenti<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sono <span class=\"_ _5\"></span>rilevati<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>quand<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>sono <span class=\"_ _5\"></span>realizzate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>tu<span class=\"_ _1\"></span>tte<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> seguenti<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>c<span class=\"_ _0\"></span>ondizio<span class=\"_ _0\"></span>ni: <span class=\"_ _16\"> </span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>) <span class=\"_ _16\"> </span>\u00e8 <span class=\"_ _27\"> </span>proba<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile <span class=\"_ _27\"> </span>l<span class=\"_ _1\"></span>\u2019es<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>stenz<span class=\"_ _3\"></span>a <span class=\"_ _16\"> </span>di <span class=\"_ _27\"> </span>un<span class=\"_ _1\"></span>\u2019obbligazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>legale<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>o <span class=\"_ _27\"> </span>i<span class=\"_ _1\"></span>mpl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cita, deriva<span class=\"_ _0\"></span>nte <span class=\"_ _6\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _5\"></span>event<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>passat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>; <span class=\"_ _5\"></span>(ii) <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _5\"></span>probab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>l\u2019ademp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _6\"></span>sia<span class=\"_ _0\"></span> oneroso; <span class=\"_ _2d\"> </span>(iii) <span class=\"_ _2d\"> </span>l\u2019amm<span class=\"_ _0\"></span>ontare <span class=\"_ _2d\"> </span>dell\u2019o<span class=\"_ _0\"></span>bbligaz<span class=\"_ _0\"></span>ione <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _2f\"> </span>essere <span class=\"_ _2d\"> </span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mat<span class=\"_ _0\"></span>o <span class=\"_ _2f\"> </span>atte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente.<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>Gli accanto<span class=\"_ _0\"></span>namenti<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>iscritti<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _1\"></span>rapprese<span class=\"fff\">ntati<span class=\"_ _0\"></span>vo <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>migliore <span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019amm<span class=\"_ _0\"></span>ontare </span>che <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019imp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esa <span class=\"_ _6\"></span>ra<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>iona<span class=\"_ _0\"></span>lmente <span class=\"_ _6\"></span>pa<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ere<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>be <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>estinguere <span class=\"_ _6\"></span>l\u2019obbl<span class=\"_ _0\"></span>igazio<span class=\"_ _0\"></span>ne, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>trasfer<span class=\"_ _0\"></span>irla <span class=\"_ _6\"></span>a terzi <span class=\"_ _3\"></span>alla <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>hiusura <span class=\"_ _1d\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio. <span class=\"_ _3\"></span>I <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>preve<span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>stenere<span class=\"_ _3\"></span> pe<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>uare<span class=\"_ _0\"></span> programm<span class=\"_ _3\"></span>i <span class=\"_ _27\"> </span>di <span class=\"_ _28\"> </span>ristr<span class=\"_ _0\"></span>uttur<span class=\"fff\">azione<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>sono <span class=\"_ _28\"> </span>iscritt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>nell\u2019es<span class=\"_ _0\"></span>ercizio <span class=\"_ _4\"> </span>in <span class=\"_ _27\"> </span>cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>definit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>forma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>il </span>programm<span class=\"_ _3\"></span>a, <span class=\"_ _6\"></span>solame<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>quand<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>sorta <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>sogget<span class=\"_ _0\"></span>ti <span class=\"_ _6\"></span>interessat<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a v<span class=\"_ _1\"></span>alid<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>aspettat<span class=\"_ _0\"></span>iva <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>la ristruttura<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>avr\u00e0 <span class=\"_ _5\"></span>luogo.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>Le <span class=\"_ _6\"></span>passivit\u00e0 <span class=\"_ _6\"></span>iscritte <span class=\"_ _6\"></span>nei <span class=\"_ _6\"></span>fondi <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>oneri <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>iodic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> aggiornate<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>riflette<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _5\"></span>delle <span class=\"_ _24\"></span>stime <span class=\"_ _6\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>dei <span class=\"_ _24\"></span>tempi <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>realizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _24\"></span>del<span class=\"_ _3\"></span> tasso d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> attu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>zione. Le <span class=\"_ _3\"></span>revisioni di<span class=\"_ _0\"></span> stima<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fon<span class=\"_ _0\"></span>di son<span class=\"_ _0\"></span>o imput<span class=\"_ _3\"></span>ate nella me<span class=\"_ _3\"></span>desima <span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>ce <span class=\"_ _3\"></span>di conto ec<span class=\"_ _3\"></span>ono<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o ove \u00e8<span class=\"_ _0\"></span> stat<span class=\"_ _0\"></span>o contab<span class=\"_ _0\"></span>ilizzato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l\u2019acc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>onament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. <span class=\"ff3\"> </span>Nelle <span class=\"_ _4\"> </span>note <span class=\"_ _28\"> </span>al <span class=\"_ _4\"> </span>bilanc<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>illustr<span class=\"_ _0\"></span>ate <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>inform<span class=\"_ _3\"></span>azioni <span class=\"_ _4\"> </span>sull<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>potenzia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i rapprese<span class=\"_ _0\"></span>ntate <span class=\"_ _1\"></span>da: <span class=\"_ _1\"></span>(i) <span class=\"_ _1\"></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>possibil<span class=\"_ _0\"></span>i, <span class=\"_ _6\"></span>ma n<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>probab<span class=\"_ _0\"></span>ili, <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _1\"></span>da <span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enti p<span class=\"_ _1\"></span>assat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>la cui <span class=\"_ _4\"> </span>esistenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>sar\u00e0<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>conferm<span class=\"_ _0\"></span>ata <span class=\"_ _4\"> </span>solo<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>verificarsi<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _4\"> </span>uno <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>pi\u00f9 <span class=\"_ _4\"> </span>event<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>fu<span class=\"_ _1\"></span>turi <span class=\"_ _4\"> </span>incert<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>non totalmente<span class=\"_ _0\"></span> sotto i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> cont<span class=\"_ _0\"></span>rollo de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019impres<span class=\"_ _3\"></span>a; <span class=\"_ _1\"></span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>i) obb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>igazio<span class=\"_ _0\"></span>ni attua<span class=\"_ _0\"></span>li derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da e<span class=\"_ _0\"></span>venti pass<span class=\"_ _3\"></span>ati<span class=\"_ _1\"></span> i<span class=\"_ _0\"></span>l cui <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>mmo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>non <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _6\"></span>essere <span class=\"_ _6\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>dibilmente <span class=\"_ _1\"></span>o <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _6\"></span>adem<span class=\"_ _3\"></span>pimento <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>probabile<span class=\"_ _3\"></span> che non s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>neros<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-39-3": {
   "value": "Ricavi d<span class=\"_ _3\"></span>elle vendite e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>restazion<span class=\"_ _3\"></span>i I rica<span class=\"_ _0\"></span>vi sono v<span class=\"_ _0\"></span>alutati te<span class=\"_ _3\"></span>nendo c<span class=\"_ _0\"></span>onto del c<span class=\"_ _3\"></span>orri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>ivo spec<span class=\"_ _0\"></span>ificat<span class=\"_ _0\"></span>o ne<span class=\"_ _0\"></span>l contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> il c<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iente. Il Grup<span class=\"_ _0\"></span>po rileva<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i rica<span class=\"_ _0\"></span>vi qua<span class=\"_ _0\"></span>ndo trasfer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sce <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ontrollo dei ben<span class=\"_ _3\"></span>i o dei se<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>vizi. Il Grup<span class=\"_ _0\"></span>po h<span class=\"_ _3\"></span>a identific<span class=\"_ _0\"></span>ato le<span class=\"_ _3\"></span> seguenti<span class=\"_ _0\"></span> <span class=\"ff4\">performance<span class=\"_ _3\"></span> obligat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"ff3\"> ne<span class=\"_ _3\"></span>i contratti<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>n i <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ropri c<span class=\"_ _3\"></span>lienti:  </span></span>(a) Servizi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di st<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>e, i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>gegner<span class=\"_ _3\"></span>ia <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>s e (<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>) Ser<span class=\"_ _0\"></span>vizi di a<span class=\"_ _0\"></span>rchitettu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a e des<span class=\"_ _3\"></span>ign<span class=\"_ _1\"></span> Nel caso dei ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>zi di st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le e dei se<span class=\"_ _0\"></span>rvizi di desig<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>, i pro<span class=\"_ _0\"></span>dotti/se<span class=\"_ _0\"></span>rviz<span class=\"_ _1\"></span>i veng<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no rea<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati seco<span class=\"_ _3\"></span>ndo le spec<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _3\"></span>del cliente <span class=\"_ _3\"></span>e, s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>questi dec<span class=\"_ _3\"></span>ide <span class=\"_ _0\"></span>di <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nter<span class=\"_ _0\"></span>rompere <span class=\"_ _3\"></span>il c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il Gr<span class=\"_ _0\"></span>uppo h<span class=\"_ _3\"></span>a diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a richiedere<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>rimborso<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dei <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _24\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>fino <span class=\"_ _5\"></span>a <span class=\"_ _24\"></span>quel <span class=\"_ _24\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _5\"></span>increment<span class=\"_ _3\"></span>ati <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _23\"></span>m<span class=\"_ _3\"></span>ar<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne ragione<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>e.<span class=\"_ _3\"></span> Le <span class=\"_ _3\"></span>fattu<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>emesse<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>secondo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>ondizioni <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntr<span class=\"_ _3\"></span>attuali <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>nor<span class=\"_ _1\"></span>ma<span class=\"_ _3\"></span> es<span class=\"_ _3\"></span>igibili <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>30 <span class=\"_ _3\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>orni. Gli impo<span class=\"_ _0\"></span>rti no<span class=\"_ _0\"></span>n fattu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ati s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>levati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 d<span class=\"_ _3\"></span>erivanti da<span class=\"_ _0\"></span> contratto. I <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>ica<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>relativi <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _23\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>ile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ati <span class=\"_ _23\"> </span>nel <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rso <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>tempo <span class=\"_ _23\"> </span>(\u201cove<span class=\"_ _0\"></span>r <span class=\"_ _25\"> </span>time\u201d<span class=\"_ _3\"></span>), <span class=\"_ _25\"> </span>o<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>prima <span class=\"_ _23\"> </span>che <span class=\"_ _23\"></span>i beni/ser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>izi <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>an<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>resi <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ponibili <span class=\"_ _1d\"></span>al <span class=\"_ _3\"></span>cliente.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>I <span class=\"_ _1d\"></span>progress<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>rea<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> so<span class=\"_ _3\"></span>no <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>alutati<span class=\"_ _3\"></span> se<span class=\"_ _3\"></span>cond<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>meto<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o del cost-<span class=\"ls12\">to<span class=\"_ _1\"></span></span>-cost.<span class=\"_ _3\"></span> (c) Roya<span class=\"_ _0\"></span>lties Le <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>oyalt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>es <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> sono <span class=\"_ _3\"></span>so<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>alla co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cess<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>di lice<span class=\"_ _3\"></span>nza d'<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>so <span class=\"_ _3\"></span>del ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>chi<span class=\"_ _3\"></span>o Pininfarin<span class=\"_ _3\"></span>a s<span class=\"_ _3\"></span>u <span class=\"_ _3\"></span>prodott<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>ign <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>zati <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span> G<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _0\"></span>po. <span class=\"_ _3\"></span>Se<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>be<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cliente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>abbia <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ol<span class=\"_ _0\"></span>lo del <span class=\"_\"> </span>m<span class=\"_ _0\"></span>arc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io, <span class=\"_ _2\"> </span>eg<span class=\"_ _3\"></span>li <span class=\"_\"> </span>be<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>efic<span class=\"_ _0\"></span>ia <span class=\"_\"> </span>ec<span class=\"_ _3\"></span>onomic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _3\"></span> <span class=\"_\"> </span>dall'a<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>pos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>b<span class=\"_ _0\"></span>rand <span class=\"_\"> </span>\"<span class=\"_ _3\"></span>Pininfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na\".<span class=\"_ _3\"></span> <span class=\"_\"> </span>Il benef<span class=\"_ _0\"></span>icio <span class=\"_ _22\"> </span>econ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mico<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>so <span class=\"_ _25\"> </span>ha <span class=\"_ _22\"> </span>condott<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>i<span class=\"_ _3\"></span>l <span class=\"_ _22\"> </span>Gruppo <span class=\"_ _25\"> </span>a <span class=\"_ _22\"> </span>ritenere <span class=\"_ _25\"> </span>che <span class=\"_ _22\"> </span>si<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>tratti <span class=\"_ _22\"> </span>di <span class=\"_ _25\"> </span>\u201cdiritto d\u2019access<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>non <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u201cdiritt<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ilizzo\u201d <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>march<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _1d\"></span>i <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>vi <span class=\"_ _3\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>vati <span class=\"_ _3\"></span>\"ove<span class=\"_ _0\"></span>r time\".<span class=\"ff4\"> </span> (d) Can<span class=\"_ _0\"></span>oni di l<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>cazi<span class=\"_ _0\"></span>one att<span class=\"_ _0\"></span>ivi<span class=\"ff3\"> </span>Nell'amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>dei se<span class=\"_ _3\"></span>rvizi di<span class=\"_ _0\"></span> loca<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ione<span class=\"_ _0\"></span> atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>il cliente<span class=\"_ _0\"></span> si<span class=\"_ _3\"></span>mu<span class=\"_ _1\"></span>ltane<span class=\"_ _3\"></span>amente r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e e<span class=\"_ _3\"></span> u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ilizza i <span class=\"_ _3\"></span>ben<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci deriva<span class=\"_ _0\"></span>nti dalle prestazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i man m<span class=\"_ _0\"></span>ano che<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il Gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>effet<span class=\"_ _0\"></span>tua.<span class=\"_ _0\"></span> Pertant<span class=\"_ _0\"></span>o i r<span class=\"_ _1\"></span>elati<span class=\"_ _3\"></span>vi <span class=\"_ _1\"></span>rica<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i sono<span class=\"_ _0\"></span> rilevat<span class=\"_ _0\"></span>i \"over time\".<span class=\"_ _3\"></span>  (e) Altre <span class=\"_ _3\"></span>mi<span class=\"_ _1\"></span>no<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i Per quant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>iguarda<span class=\"_ _0\"></span> le altre <span class=\"ff4\">perf<span class=\"_ _0\"></span>ormance<span class=\"_ _3\"></span> obli<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tions<span class=\"ff3\"> mi<span class=\"_ _0\"></span>nori, il Gr<span class=\"_ _0\"></span>uppo val<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ta cas<span class=\"_ _3\"></span>o per cas<span class=\"_ _3\"></span>o </span></span>se <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>deg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>rilevazi<span class=\"_ _0\"></span>one de<span class=\"_ _3\"></span>i ric<span class=\"_ _0\"></span>avi<span class=\"_ _1\"></span> <span class=\"fff\">\u201co<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r tim<span class=\"_ _3\"></span>e\u201d o in <span class=\"_ _3\"></span>un det<span class=\"_ _0\"></span>erm<span class=\"_ _0\"></span>inat<span class=\"_ _0\"></span>o mome<span class=\"_ _3\"></span>nto (\u201cat <span class=\"_ _3\"></span>a </span>point <span class=\"_ _0\"></span>in time\u201d).<span class=\"_ _0\"></span><span class=\"ff3\"> </span>Costi increme<span class=\"_ _3\"></span>ntali per <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>otteniment<span class=\"_ _3\"></span>o del contr<span class=\"_ _0\"></span>atto Il G<span class=\"_ _0\"></span>ruppo c<span class=\"_ _3\"></span>ontabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zza c<span class=\"_ _3\"></span>ome att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>osti i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>creme<span class=\"_ _3\"></span>ntali pe<span class=\"_ _3\"></span>r l'otten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>o c<span class=\"_ _3\"></span>on il cliente,<span class=\"_ _0\"></span> se pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di recu<span class=\"_ _3\"></span>perarli. I <span class=\"_ _22\"> </span>costi <span class=\"_ _22\"> </span>in<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>rement<span class=\"_ _3\"></span>ali<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>per <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>'<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>contrat<span class=\"_ _3\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>sono <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>costi <span class=\"_ _22\"> </span>che <span class=\"_ _25\"> </span>l'entit\u00e0 <span class=\"_ _22\"> </span>sostiene<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>pe<span class=\"_ _3\"></span>r ottenere<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _5\"></span>contratt<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>il <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>liente <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>che <span class=\"_ _5\"></span>non <span class=\"_ _6\"></span>avrebbe <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>ostenut<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>se <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>on <span class=\"_ _6\"></span>avesse <span class=\"_ _6\"></span>ottenuto<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>il contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> (pe<span class=\"_ _0\"></span>r esemp<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>, u<span class=\"_ _0\"></span>na c<span class=\"_ _0\"></span>ommiss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one di<span class=\"_ _0\"></span> vendit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>). Come <span class=\"_ _3\"></span>espe<span class=\"_ _3\"></span>diente <span class=\"_ _3\"></span>pratico<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _1d\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>ile<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>in<span class=\"_ _3\"></span>cr<span class=\"_ _1\"></span>eme<span class=\"_ _0\"></span>ntali <span class=\"_ _1d\"></span>per <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> come <span class=\"_ _1\"></span>spesa <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _6\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>soste<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uti, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ammortame<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>dell'atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 che l'ent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 a<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>rebbe<span class=\"_ _3\"></span> altrimenti <span class=\"_ _0\"></span>rilevato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> supe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n a<span class=\"_ _0\"></span>nno. L'attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ata <span class=\"_ _24\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _1\"></span><span class=\"fff\">osti <span class=\"_ _24\"></span>increment<span class=\"_ _3\"></span>ali <span class=\"_ _23\"> </span>per <span class=\"_ _24\"></span>l\u2019otte<span class=\"_ _0\"></span>nimento<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _23\"> </span>ammorti<span class=\"_ _3\"></span>zzata </span>sistematic<span class=\"_ _3\"></span>amente <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>modo <span class=\"_ _6\"></span>corris<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>onde<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>trasferime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>cliente <span class=\"_ _6\"></span>dei <span class=\"_ _6\"></span>beni <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>ser<span class=\"_ _0\"></span>vizi <span class=\"_ _6\"></span>ai quali l'<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _0\"></span>it\u00e0 si r<span class=\"_ _0\"></span>iferisce. Attivit\u00e0 e <span class=\"_ _3\"></span>passivit\u00e0 der<span class=\"_ _3\"></span>ivanti da c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o Il <span class=\"_ _16\"> </span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>present<span class=\"_ _3\"></span>a <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>contr<span class=\"_ _3\"></span>atto <span class=\"_ _16\"> </span>nel <span class=\"_ _16\"> </span>pros<span class=\"_ _3\"></span>petto <span class=\"_ _16\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _16\"> </span>situaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _27\"> </span>patrimo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>iale<span class=\"_ _1\"></span>-finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aria<span class=\"_ _3\"></span> conso<span class=\"_ _0\"></span>lidata <span class=\"_ _22\"> </span>come<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _22\"> </span>derivante<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>da <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _25\"> </span>o <span class=\"_ _22\"> </span>passivit\u00e0 <span class=\"_ _25\"> </span>derivante <span class=\"_ _25\"> </span>da <span class=\"_ _22\"> </span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _22\"> </span>in funzione <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ort<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>tra <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>prestazi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>volta <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>pagament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>cliente.<span class=\"_ _3\"></span> I<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>pres<span class=\"_ _1\"></span>enta<span class=\"_ _0\"></span> separatame<span class=\"_ _3\"></span>nte come<span class=\"_ _0\"></span> cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to i d<span class=\"_ _0\"></span>iritti <span class=\"_ _0\"></span>incond<span class=\"_ _0\"></span>izionati<span class=\"_ _0\"></span> al corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetti<span class=\"_ _0\"></span>vo.<span class=\"_ _1\"></span> Se <span class=\"_ _27\"> </span>il <span class=\"_ _27\"> </span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>adem<span class=\"_ _3\"></span>pie <span class=\"_ _27\"> </span>l'obbliga<span class=\"_ _0\"></span>zione <span class=\"_ _27\"> </span>trasfe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ndo <span class=\"_ _27\"> </span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _28\"> </span>o <span class=\"_ _16\"> </span>ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>i <span class=\"_ _27\"> </span>al <span class=\"_ _27\"> </span>cliente <span class=\"_ _28\"> </span>prima <span class=\"_ _27\"> </span>che quest'ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mo<span class=\"_ _0\"></span> paghi<span class=\"_ _0\"></span> il corr<span class=\"_ _0\"></span>ispettivo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>o pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma che<span class=\"_ _3\"></span> il pagament<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a do<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>uto, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>presenta <span class=\"_ _3\"></span>il co<span class=\"ls0\">ntratt<span class=\"_ _0\"></span>o come<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ivante<span class=\"_ _3\"></span> da contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span>, ad es<span class=\"_ _0\"></span>clus<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>deg<span class=\"_ _3\"></span>li importi <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>esent<span class=\"_ _3\"></span>ati come<span class=\"_ _3\"></span> </span>crediti. <span class=\"_ _1\"></span>L'att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>deriv<span class=\"_ _0\"></span>ante <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>contratto<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>diritto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo di <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ttene<span class=\"_ _3\"></span>re <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>corrispett<span class=\"_ _3\"></span>ivo <span class=\"_ _1\"></span>per beni o<span class=\"_ _0\"></span> servizi d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> essa<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>trasf<span class=\"_ _0\"></span>eriti a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> cl<span class=\"_ _0\"></span>iente. Il<span class=\"_ _0\"></span> Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> ver<span class=\"_ _0\"></span>ifica se l'attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>rivante<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da c<span class=\"_ _3\"></span>ontra<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o ha subit<span class=\"_ _0\"></span>o una<span class=\"_ _0\"></span> riduzi<span class=\"_ _0\"></span>one di v<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lore <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n conf<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l'I<span class=\"_ _0\"></span>FRS 9. Se il <span class=\"_ _1\"></span>cl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>paga il <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>rispett<span class=\"_ _0\"></span>ivo<span class=\"_ _0\"></span> o <span class=\"_ _1\"></span>se il Gruppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ha diritt<span class=\"_ _0\"></span>o ad un i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>porto del corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetti<span class=\"_ _0\"></span>vo che \u00e8 <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>ondiz<span class=\"_ _0\"></span>ionato <span class=\"_ _6\"></span>(ossia <span class=\"_ _1\"></span>un <span class=\"_ _5\"></span>credit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>) <span class=\"_ _6\"></span>prima <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>trasferire <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>cli<span class=\"_ _1\"></span>ente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>bene <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>servizio<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>il <span class=\"_ _1\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o present<span class=\"_ _0\"></span>a il co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>atto c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ivante<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o nel m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o in cui<span class=\"_ _0\"></span> \u00e8 effett<span class=\"_ _3\"></span>uato il<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>(se <span class=\"_ _5\"></span>precede<span class=\"_ _0\"></span>nte) <span class=\"_ _6\"></span>nel <span class=\"_ _24\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _6\"></span>in <span class=\"_ _5\"></span>cui <span class=\"_ _24\"></span>il <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>agam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _5\"></span>dov<span class=\"_ _0\"></span>uto. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 deriva<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>da contratt<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _3\"></span>obbli<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne del <span class=\"_ _6\"></span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>trasfer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te beni o <span class=\"_ _1\"></span>servizi per <span class=\"_ _1\"></span>i quali <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Grupp<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>ha <span class=\"_ _1\"></span>ricevuto <span class=\"_ _1\"></span>dal <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>liente<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>rispe<span class=\"_ _3\"></span>ttivo <span class=\"_ _6\"></span>(o <span class=\"_ _6\"></span>per <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>quali <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>dovuto <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>'im<span class=\"_ _0\"></span>porto <span class=\"_ _6\"></span>del<span class=\"_ _3\"></span> corrispett<span class=\"_ _3\"></span>ivo). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-41-3": {
   "value": "Imposte c<span class=\"_ _3\"></span>orrenti Le i<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>oste corrent<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>contabilizzate<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da ciascuna i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>esa<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Gruppo<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n base <span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a stima<span class=\"_ _0\"></span> del <span class=\"_\"> </span>proprio <span class=\"_\"> </span>reddit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>imponi<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile, <span class=\"_\"> </span>in <span class=\"_\"> </span>conf<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rmit\u00e0 <span class=\"_\"> </span>all<span class=\"_ _0\"></span>e <span class=\"_\"> </span>aliquote <span class=\"_\"> </span>e <span class=\"_\"> </span>alle <span class=\"_\"> </span>disposizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_\"> </span>vigent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_\"> </span>o sostanzi<span class=\"_ _0\"></span>almente <span class=\"_ _5\"></span>approvate<span class=\"_ _0\"></span>, <span class=\"_ _23\"> </span>alla <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>chius<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _24\"></span>periodo <span class=\"_ _24\"></span>in<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>ciascun <span class=\"_ _24\"></span>Paese, <span class=\"_ _23\"> </span>te<span class=\"_ _3\"></span>nendo conto degli accord<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>consolidato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>fiscale nazion<span class=\"_ _0\"></span>ale, delle <span class=\"_ _1\"></span>esenzi<span class=\"_ _0\"></span>oni a<span class=\"_ _1\"></span>pp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ica<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ili e d<span class=\"_ _1\"></span>ei credit<span class=\"_ _0\"></span>i d\u2019imp<span class=\"_ _0\"></span>osta eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente s<span class=\"_ _3\"></span>pettanti.<span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-42-3": {
   "value": "Distribuzion<span class=\"_ _3\"></span>e dei dividen<span class=\"_ _3\"></span>di Il Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_ _3\"></span>iscrive u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per i d<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>iden<span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>orris<span class=\"_ _0\"></span>pondere <span class=\"_ _3\"></span>ai soci <span class=\"_ _3\"></span>nel m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n c<span class=\"_ _3\"></span>ui la <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>oro distribu<span class=\"_ _0\"></span>zione \u00e8 st<span class=\"_ _3\"></span>ata appro<span class=\"_ _0\"></span>vata d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ll\u2019As<span class=\"_ _0\"></span>semble<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>gli azioni<span class=\"_ _1\"></span><span class=\"ff3\">st<span class=\"_ _0\"></span>i. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-3": {
   "value": "Utile o per<span class=\"_ _0\"></span>dita<span class=\"_ _0\"></span> per azione<span class=\"_ _0\"></span> L\u2019utile<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>o <span class=\"_ _23\"> </span>la <span class=\"_ _24\"></span>perdita<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _23\"> </span>azione <span class=\"_ _24\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ca<span class=\"_ _0\"></span>lcola<span class=\"_ _0\"></span>ti <span class=\"_ _24\"></span>dividendo<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>isu<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tat<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>periodo<span class=\"_ _3\"></span> attribuib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le agli<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>azionist<span class=\"_ _0\"></span>i possessori<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni ordin<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>della<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>capogr<span class=\"_ _0\"></span>uppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Pininfarina<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>S.p.A. per il nume<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>o med<span class=\"_ _3\"></span>io ponde<span class=\"_ _0\"></span>rato d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> az<span class=\"fff\">ioni o<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> in circo<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e nel<span class=\"_ _3\"></span> periodo.<span class=\"_ _0\"></span> L\u2019uti<span class=\"_ _0\"></span>le o la <span class=\"_ _0\"></span>perdit<span class=\"_ _0\"></span>a </span>diluita per azione <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ottiene r<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fic<span class=\"_ _0\"></span>ando la <span class=\"_ _1\"></span>med<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a ponde<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a delle azioni in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ircolazione con tutte le<span class=\"_ _0\"></span> azioni<span class=\"_ _0\"></span> ordina<span class=\"_ _0\"></span>rie poten<span class=\"_ _3\"></span>ziali, avent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> un eff<span class=\"_ _0\"></span>etto<span class=\"_ _0\"></span> \u201cdiluitiv<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d.<span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-44-2": {
   "value": "2.4 Nuovi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>princi<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>i cont<span class=\"_ _3\"></span>ab<span class=\"_ _1\"></span>ili,<span class=\"_ _0\"></span> emen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>am<span class=\"_ _3\"></span>ent<span class=\"_ _1\"></span>i ed<span class=\"_ _3\"></span> int<span class=\"_ _1\"></span>er<span class=\"_ _3\"></span>pretazioni IFR<span class=\"_ _3\"></span>S Principi<span class=\"_ _0\"></span> contabili, <span class=\"_ _3\"></span>emenda<span class=\"_ _0\"></span>menti ed in<span class=\"_ _3\"></span>terpretazioni<span class=\"_ _3\"></span> IFRS appli<span class=\"_ _3\"></span>cati dal 1\u00b0 g<span class=\"_ _3\"></span>ennaio 2022  In data<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>14 magg<span class=\"_ _3\"></span>io 2020 l<span class=\"_ _0\"></span>o IASB h<span class=\"_ _0\"></span>a pub<span class=\"_ _0\"></span>blicato<span class=\"_ _0\"></span> i seguent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> eme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dam<span class=\"_ _0\"></span>enti de<span class=\"_ _3\"></span>nominati:<span class=\"_ _1\"></span> \u2022 <span class=\"_ _2e\"> </span>Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _27\"> </span>to <span class=\"_ _27\"> </span>IFRS <span class=\"_ _27\"> </span>3 <span class=\"_ _27\"> </span>- <span class=\"_ _27\"> </span>Business<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>Combinati<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"ff3\">: <span class=\"_ _27\"> </span>le <span class=\"_ _16\"> </span>m<span class=\"_ _3\"></span>odifiche <span class=\"_ _28\"> </span>hanno<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>lo <span class=\"_ _27\"> </span>scopo <span class=\"_ _28\"> </span>di </span>aggiorna<span class=\"_ _0\"></span>re <span class=\"_ _23\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _23\"> </span>pr<span class=\"_ _1\"></span>ese<span class=\"_ _3\"></span>nte <span class=\"_ _25\"> </span>ne<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _25\"> </span>3 <span class=\"_ _23\"> </span>al <span class=\"_ _22\"> </span>C<span class=\"_ _0\"></span>onceptu<span class=\"_ _0\"></span>al <span class=\"_ _25\"> </span>Frame<span class=\"_ _3\"></span>work<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _23\"> </span>nella <span class=\"_ _23\"> </span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rsione </span>rivista, sen<span class=\"_ _3\"></span>za che ci\u00f2 <span class=\"_ _0\"></span>compo<span class=\"_ _0\"></span>rti m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>difiche <span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>disp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sizion<span class=\"_ _0\"></span>i de<span class=\"_ _0\"></span>l principi<span class=\"_ _0\"></span>o. \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff4\">Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _1\"></span>to IAS <span class=\"_ _1\"></span>16 <span class=\"_ _1\"></span>- Property, Plant and Equipment<span class=\"ff3\">: le <span class=\"_ _1\"></span>mod<span class=\"_ _0\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e hanno lo <span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>po di </span></span></span>non <span class=\"_ _23\"> </span>consent<span class=\"_ _3\"></span>ire <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>ed<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>one <span class=\"_ _23\"> </span>dal<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>cost<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>delle <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _23\"> </span>mate<span class=\"_ _0\"></span>riali <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>\u2019imp<span class=\"_ _0\"></span>orto <span class=\"_ _23\"> </span>rice<span class=\"_ _0\"></span>vuto <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>alla<span class=\"_ _3\"></span> vendita<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>beni<span class=\"_ _3\"></span> prod<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tti <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>fase<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>test <span class=\"_ _3\"></span>dell\u2019atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 ste<span class=\"_ _0\"></span>ssa. <span class=\"_ _3\"></span>Tali <span class=\"_ _3\"></span>ricavi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>relat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i costi sara<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>no <span class=\"_ _0\"></span>pertant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vati nel co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to eco<span class=\"_ _3\"></span>nomico. \u2022 <span class=\"_ _2e\"> </span><span class=\"ff4\">Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>IAS <span class=\"_ _16\"> </span>37 <span class=\"_ _16\"> </span>- <span class=\"_ _16\"> </span>Provisi<span class=\"_ _0\"></span>ons, <span class=\"_ _16\"> </span>Conti<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>nt <span class=\"_ _16\"> </span>Liabil<span class=\"_ _0\"></span>ities <span class=\"_ _16\"> </span>and <span class=\"_ _16\"> </span>C<span class=\"_ _0\"></span>ontingent<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>Ass<span class=\"_ _0\"></span>ets<span class=\"ff3 lsd\">: </span></span>l\u2019emendame<span class=\"_ _3\"></span>nto <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>hiarisce <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _2\"> </span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>sul<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019event<span class=\"_ _3\"></span>uale <span class=\"_ _2\"> </span>oner<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _22\"> </span>di <span class=\"_ _2\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ontratto <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>i devono<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cons<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>rare <span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tti i <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>osti direttame<span class=\"_ _0\"></span>nte i<span class=\"_ _1\"></span>mpu<span class=\"_ _0\"></span>tabili al <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>o. <span class=\"_ _1\"></span>D<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>onsegue<span class=\"_ _3\"></span>nza, la valutazi<span class=\"_ _0\"></span>one sull\u2019event<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ale oner<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sit\u00e0 di u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>o i<span class=\"_ _1\"></span>ncl<span class=\"_ _0\"></span>ude non <span class=\"_ _1\"></span>solo i <span class=\"_ _1\"></span>costi increme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tal<span class=\"_ _3\"></span>i (come <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>esem<span class=\"_ _3\"></span>pio, <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>ateriale <span class=\"_ _1d\"></span>diretto <span class=\"_ _1d\"></span>impieg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>lav<span class=\"_ _0\"></span>orazione)<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>ma <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>nche tutti <span class=\"_ _6\"></span>i <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>osti <span class=\"_ _6\"></span>che <span class=\"_ _1\"></span>l\u2019impresa <span class=\"_ _1\"></span>non <span class=\"_ _6\"></span>pu<span class=\"ff3\">\u00f2 <span class=\"_ _5\"></span>evitare<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>quan<span class=\"_ _3\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>stipu<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ato <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span>cont<span class=\"_ _0\"></span>ratto <span class=\"_ _6\"></span>(c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>me, <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>d </span>esem<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>io, la <span class=\"_ _0\"></span>quota <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell'amm<span class=\"_ _3\"></span>ortament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dei<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>macc<span class=\"_ _3\"></span>hinari im<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>iegati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r l'adem<span class=\"_ _0\"></span>piment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span> contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>). \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff4\">Annual<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Improve<span class=\"_ _0\"></span>ments <span class=\"_ _1\"></span>2018-<span class=\"lsc\">2020</span><span class=\"fff\">: le <span class=\"_ _1\"></span>modific<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>state <span class=\"_ _1\"></span>appo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tate<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>all\u2018IFRS<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>1 <span class=\"_ _6\"></span><span class=\"ff3\">- <span class=\"_ _6\"></span><span class=\"ff4\">F<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rst-time<span class=\"_ _3\"></span> </span></span></span></span></span>Adoptio<span class=\"_ _3\"></span>n o<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span> In<span class=\"_ _1\"></span>tern<span class=\"_ _3\"></span>ational F<span class=\"_ _0\"></span>inancial<span class=\"_ _0\"></span> Repo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ting <span class=\"_ _3\"></span>Standards<span class=\"fff\">, <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ll\u2019IFR<span class=\"_ _0\"></span>S 9 <span class=\"ff3\">- <span class=\"ff4\">Fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> Instru<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ents<span class=\"ff3 ls11\">, </span></span></span></span>allo IAS<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>41 - <span class=\"ff4\">Agr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cult<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>re<span class=\"ff3\"> e ag<span class=\"_ _3\"></span>li <span class=\"ff4\">I<span class=\"_ _1\"></span>llust<span class=\"_ _0\"></span>rative <span class=\"_ _0\"></span>Examp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>es<span class=\"ff3\"> <span class=\"fff\">del<span class=\"_ _0\"></span>l\u2019IFRS 16 <span class=\"ff3\">-<span class=\"_ _0\"></span> <span class=\"ff4\">Leases</span>.<span class=\"_ _3\"></span> </span></span></span></span></span></span>L\u2019adoz<span class=\"_ _0\"></span>ione <span class=\"_ _22\"> </span>di <span class=\"_ _2\"> </span>ta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _2\"> </span>em<span class=\"_ _0\"></span>endame<span class=\"_ _3\"></span>nti <span class=\"_ _22\"> </span>non <span class=\"_ _2\"> </span>ha <span class=\"_ _22\"> </span>com<span class=\"_ _0\"></span>portato <span class=\"_ _2\"> </span>ef<span class=\"_ _0\"></span>fetti<span class=\"_ _3\"></span> <span class=\"_\"> </span>su<span class=\"_ _3\"></span>l <span class=\"_\"> </span>b<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>anc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _22\"> </span>conso<span class=\"_ _0\"></span>lidato<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l Grupp<span class=\"_ _0\"></span>o.<span class=\"ff4\"> </span>Principi <span class=\"_ _1\"></span>contabili<span class=\"_ _3\"></span>, <span class=\"_ _6\"></span>emenda<span class=\"_ _3\"></span>menti <span class=\"_ _6\"></span>ed <span class=\"_ _1\"></span>interpret<span class=\"_ _0\"></span>azioni<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>IFRS <span class=\"_ _6\"></span>omolo<span class=\"_ _0\"></span>gati <span class=\"_ _1\"></span>dall\u2019Unione Europea, <span class=\"_ _1\"></span>non<span class=\"_ _3\"></span> ancora <span class=\"_ _25\"> </span>obbliga<span class=\"_ _0\"></span>toriamen<span class=\"_ _0\"></span>te <span class=\"_ _22\"> </span>applic<span class=\"_ _0\"></span>abili <span class=\"_ _22\"> </span>e <span class=\"_ _22\"> </span>non <span class=\"_ _22\"> </span>ad<span class=\"_ _3\"></span>ot<span class=\"_ _1\"></span>tati<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _25\"> </span>via <span class=\"_ _22\"> </span>anticipat<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>al <span class=\"_ _25\"> </span>Gruppo <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>31 dicem<span class=\"_ _0\"></span>bre 202<span class=\"_ _0\"></span>2 In dat<span class=\"_ _3\"></span>a 18 m<span class=\"_ _0\"></span>agg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o 2017 <span class=\"_ _3\"></span>lo I<span class=\"_ _3\"></span>ASB ha <span class=\"_ _3\"></span>pubblicat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>princip<span class=\"_ _0\"></span>io IFRS <span class=\"_ _3\"></span>1<span class=\"_ _1\"></span><span class=\"lsc\">7 </span><span class=\"fff\">\u2013</span> <span class=\"ff4\">Ins<span class=\"_ _3\"></span>urance C<span class=\"_ _3\"></span>ontracts<span class=\"ff3\"> che <span class=\"_ _3\"></span>\u00e8 </span></span>destinato<span class=\"_ _3\"></span> a s<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>ituire <span class=\"_ _0\"></span>il <span class=\"_ _3\"></span>principi<span class=\"_ _0\"></span>o IF<span class=\"_ _0\"></span>RS 4<span class=\"_ _0\"></span> <span class=\"fff\">\u2013</span> <span class=\"_ _3\"></span><span class=\"ff4\">Insurance <span class=\"_ _3\"></span>Contracts<span class=\"ff3\">. <span class=\"_ _3\"></span>L'obiett<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nuovo <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cip<span class=\"_ _0\"></span>io \u00e8<span class=\"_ _3\"></span> </span></span>quello <span class=\"_ _16\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _26\"> </span>gar<span class=\"_ _0\"></span>antire <span class=\"_ _16\"> </span>ch<span class=\"_ _1\"></span>e <span class=\"_ _16\"> </span>un<span class=\"_ _1\"></span>'e<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>for<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>isca <span class=\"_ _26\"> </span>inf<span class=\"_ _3\"></span>ormazi<span class=\"_ _0\"></span>oni <span class=\"_ _26\"> </span>pertine<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _26\"> </span>rapprese<span class=\"_ _3\"></span>ntano fedelmente <span class=\"_ _1d\"></span>i <span class=\"_ _1d\"></span>dir<span class=\"_ _0\"></span>itti <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>gli <span class=\"_ _1d\"></span>obbl<span class=\"_ _0\"></span>ighi <span class=\"_ _1d\"></span>derivanti <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>ai <span class=\"_ _1d\"></span>contr<span class=\"_ _3\"></span>atti <span class=\"_ _3\"></span>ass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>curat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>emess<span class=\"_ _0\"></span>i. <span class=\"_ _3\"></span> <span class=\"_ _1d\"></span>Il <span class=\"_ _1d\"></span>principi<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>si <span class=\"_ _1d\"></span>applica<span class=\"_ _0\"></span> a partire da<span class=\"_ _0\"></span>l 1\u00b0 gen<span class=\"_ _0\"></span>naio 2023 ma \u00e8 c<span class=\"_ _3\"></span>onsentita u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>\u2019ap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>lic<span class=\"_ _0\"></span>azione ant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cip<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta, so<span class=\"_ _0\"></span>lo per le ent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 che applican<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> l\u2019<span class=\"_ _1\"></span>IF<span class=\"_ _3\"></span>RS <span class=\"_ _1\"></span>9 <span class=\"_ _1\"></span>\u2013<span class=\"ff3\"> <span class=\"ff4\">Strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finan<span class=\"_ _3\"></span>ziari<span class=\"_ _1\"></span><span class=\"ff3\"> <span class=\"_ _1\"></span><span class=\"fff\">e<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>l\u2019IFRS<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>15 <span class=\"_ _1\"></span>\u2013<span class=\"ff3\"> <span class=\"ff4\">Rica<span class=\"_ _1\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> prove<span class=\"_ _0\"></span>nienti da <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> i </span></span></span></span></span></span>clienti<span class=\"ff3\">. <span class=\"_ _1d\"></span>G<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>ammi<span class=\"_ _0\"></span>nistrat<span class=\"_ _0\"></span>ori <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>si<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>tten<span class=\"_ _3\"></span>dono <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>effett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>signific<span class=\"_ _0\"></span>ativo <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>bilanc<span class=\"_ _3\"></span>io co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del </span>Grupp<span class=\"_ _0\"></span>o dall\u2019ad<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione di ques<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rinci<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>io.<span class=\"ff3\"> </span>In <span class=\"_ _8\"> </span>data <span class=\"_ _2f\"> </span>9 <span class=\"_ _8\"> </span>dicembre <span class=\"_ _2f\"> </span>2021, <span class=\"_ _2f\"> </span>lo <span class=\"_ _8\"> </span>IASB <span class=\"_ _8\"> </span>ha <span class=\"_ _2f\"> </span>pubblicat<span class=\"_ _0\"></span>o <span class=\"_ _8\"> </span>un <span class=\"_ _2f\"> </span>emendament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2f\"> </span>denomin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to \u201c<span class=\"ff4\">Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _22\"> </span>to <span class=\"_ _22\"> </span>IFRS <span class=\"_ _2\"> </span>17 <span class=\"_ _25\"> </span>In<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ce <span class=\"_ _22\"> </span>contr<span class=\"_ _0\"></span>acts:<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>I<span class=\"_ _1\"></span>nitial <span class=\"_ _25\"> </span>Applicatio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>of <span class=\"_ _22\"> </span>IFRS <span class=\"_ _22\"> </span>17 <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>d <span class=\"_ _25\"> </span>I<span class=\"_ _1\"></span>FRS <span class=\"_ _22\"> </span>9 <span class=\"_ _2\"> </span><span class=\"ff12\">\u2013</span> </span>Compar<span class=\"_ _0\"></span>ative <span class=\"_ _2d\"> </span>Informati<span class=\"_ _0\"></span>on<span class=\"fff\">\u201d. <span class=\"_ _2f\"> </span>L'em<span class=\"_ _0\"></span>endame<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>u<span class=\"_ _1\"></span>n'<span class=\"_ _0\"></span>opzione <span class=\"_ _2d\"> </span>di <span class=\"_ _2f\"> </span>tra<span class=\"_ _0\"></span>nsizione <span class=\"_ _2d\"> </span>relativa<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> </span>informaz<span class=\"_ _3\"></span>ioni c<span class=\"_ _3\"></span>ompa<span class=\"_ _0\"></span>rative <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _3\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inanziarie<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>esentate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>alla <span class=\"_ _1d\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>lic<span class=\"_ _0\"></span>azione <span class=\"_ _1d\"></span>iniziale dell'IF<span class=\"_ _0\"></span>RS <span class=\"_ _2\"> </span>17<span class=\"_ _0\"></span>. <span class=\"_ _22\"> </span>L'em<span class=\"_ _3\"></span>endamento <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _22\"> </span>vol<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _25\"> </span>evitare <span class=\"_ _22\"> </span>disalline<span class=\"_ _3\"></span>amenti <span class=\"_ _22\"> </span>contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _22\"> </span>tempo<span class=\"_ _0\"></span>rane<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>tra attivit\u00e0 <span class=\"_\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_\"> </span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>passi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _2\"> </span>di <span class=\"_\"> </span>c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>ass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cur<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>i, <span class=\"_\"> </span>e <span class=\"_\"> </span>q<span class=\"_ _3\"></span>uindi <span class=\"_\"> </span>a <span class=\"_\"> </span>m<span class=\"_ _3\"></span>igliorare <span class=\"_ _2\"> </span>l'uti<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _2\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> informaz<span class=\"_ _3\"></span>ioni <span class=\"_\"> </span>com<span class=\"_ _3\"></span>parative <span class=\"_ _2\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>i <span class=\"_\"> </span>lett<span class=\"_ _0\"></span>ori <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i <span class=\"_\"> </span>bi<span class=\"_ _0\"></span>lancio. <span class=\"_\"> </span>L<span class=\"_ _0\"></span>e <span class=\"_\"> </span>m<span class=\"_ _3\"></span>odifiche<span class=\"_ _0\"></span> <span class=\"_\"> </span>si <span class=\"_ _2\"> </span>ap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>liche<span class=\"_ _0\"></span>ranno <span class=\"_ _2\"> </span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>1<span class=\"_ _3\"></span>\u00b0 gennaio<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>202<span class=\"fff\">3, <span class=\"_ _25\"> </span>un<span class=\"_ _0\"></span>itamente<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>ll\u2019ap<span class=\"_ _0\"></span>plicaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>princip<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _25\"> </span>IFRS <span class=\"_ _25\"> </span>17.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Gli <span class=\"_ _23\"> </span>amministrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>si </span>attendo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o un effetto<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>signif<span class=\"_ _0\"></span>icati<span class=\"_ _0\"></span>vo nel bilancio con<span class=\"_ _3\"></span>soli<span class=\"_ _1\"></span>dato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>del Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dall\u2019ad<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>zione di tale emendame<span class=\"_ _3\"></span>nto. In dat<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>12<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>bbraio<span class=\"_ _0\"></span> 2021 <span class=\"_ _0\"></span>lo IAS<span class=\"_ _0\"></span>B h<span class=\"_ _3\"></span>a pubblicato<span class=\"_ _3\"></span> du<span class=\"_ _0\"></span>e emen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>nti den<span class=\"_ _0\"></span>omin<span class=\"fff\">ati \u201c<span class=\"ff4\">Discl<span class=\"_ _0\"></span>osure<span class=\"_ _3\"></span> of </span></span>Account<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>Policies<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>- <span class=\"_ _6\"></span><span class=\"ff12\">A<span class=\"_ _0\"></span>mend<span class=\"_ _0\"></span>ments <span class=\"_ _6\"></span>t<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>IAS <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>and <span class=\"_ _1\"></span>IFRS<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>Pract<span class=\"_ _0\"></span>ice <span class=\"_ _6\"></span>State<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>2\u201d <span class=\"_ _5\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>\u201cDef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nitio<span class=\"_ _3\"></span>n <span class=\"_ _5\"></span>of </span>Account<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _27\"> </span>E<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>ima<span class=\"_ _1\"></span>tes <span class=\"_ _27\"> </span>- <span class=\"_ _16\"> </span>Ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dments<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>to <span class=\"_ _16\"> </span>IA<span class=\"_ _3\"></span>S <span class=\"_ _16\"> </span>8\u201d. <span class=\"_ _16\"> </span>L<span class=\"ff3\">e <span class=\"_ _16\"> </span>mo<span class=\"_ _3\"></span>difiche sono <span class=\"_ _27\"> </span>volte <span class=\"_ _27\"> </span>a <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>glior<span class=\"_ _0\"></span>are </span>la<span class=\"_ _3\"></span><span class=\"ls0\"> <span class=\"_ _1\"></span><span class=\"ff4\">discl<span class=\"_ _0\"></span>osure<span class=\"ff3\"> su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"ff4\">acc<span class=\"_ _0\"></span>ounting policy<span class=\"ff3\"> in <span class=\"_ _6\"></span>mo<span class=\"_ _0\"></span>do da <span class=\"_ _1\"></span>fornire <span class=\"_ _1\"></span>inform<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pi\u00f9 <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ili <span class=\"_ _1\"></span>agli <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>nvest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tori <span class=\"_ _1\"></span>e </span></span></span></span></span>agli <span class=\"_ _27\"> </span>altri <span class=\"_ _16\"> </span>util<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzato<span class=\"_ _0\"></span>ri <span class=\"_ _27\"> </span>p<span class=\"_ _1\"></span>rima<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _16\"> </span>bila<span class=\"_ _0\"></span>ncio non<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>ad <span class=\"_ _27\"> </span>a<span class=\"_ _1\"></span>iutare <span class=\"_ _27\"> </span>le <span class=\"_ _16\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _16\"> </span>a<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>distingue<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _27\"> </span>i cambiame<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>nelle <span class=\"_ _24\"></span>stime <span class=\"_ _24\"></span>co<span class=\"_ _0\"></span>ntabil<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>dai <span class=\"_ _24\"></span>camb<span class=\"_ _3\"></span>iamenti <span class=\"_ _5\"></span>di<span class=\"_ _1\"></span> account<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _5\"></span>policy.<span class=\"ff3\"> <span class=\"_ _23\"> </span>Le <span class=\"_ _5\"></span>modifiche <span class=\"_ _5\"></span>si </span>applic<span class=\"_ _0\"></span>herann<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dal <span class=\"_ _27\"> </span>1\u00b0 <span class=\"_ _27\"> </span>genna<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>2023, <span class=\"_ _27\"> </span>m<span class=\"fff\">a <span class=\"_ _27\"> </span>\u00e8 <span class=\"_ _27\"> </span>consentit<span class=\"_ _3\"></span>a <span class=\"_ _27\"> </span>un\u2019applic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione <span class=\"_ _28\"> </span>anticip<span class=\"_ _0\"></span>ata. <span class=\"_ _27\"> </span>Gli<span class=\"_ _0\"></span> </span>amministr<span class=\"_ _0\"></span>ator<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>atte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>don<span class=\"_ _0\"></span>o u<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>effetto<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>sign<span class=\"_ _0\"></span>ific<span class=\"_ _0\"></span>ativo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>nel<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>bilancio<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>conso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gr<span class=\"_ _0\"></span>uppo dall\u2019ado<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i ta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i emen<span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span>.<span class=\"ff3\"> </span>In data 7 m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ggi<span class=\"_ _0\"></span>o 2021 l<span class=\"_ _0\"></span>o IASB ha pu<span class=\"_ _3\"></span>bblicato un em<span class=\"_ _3\"></span>end<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>nto denom<span class=\"_ _0\"></span>inato \u201c<span class=\"_ _1\"></span><span class=\"ff4\">Ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dme<span class=\"_ _3\"></span>nts </span>to <span class=\"_ _24\"> </span>IAS <span class=\"_ _24\"> </span>12 <span class=\"_ _5\"></span>I<span class=\"_ _1\"></span>nco<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>Taxes: <span class=\"_ _5\"></span>Deferred <span class=\"_ _5\"></span>Tax <span class=\"_ _24\"> </span>related <span class=\"_ _5\"></span>to <span class=\"_ _5\"></span>Assets <span class=\"_ _5\"></span>an<span class=\"_ _1\"></span>d <span class=\"_ _5\"></span>Liabilit<span class=\"_ _0\"></span>ies <span class=\"_ _24\"> </span>arising <span class=\"_ _5\"></span>from <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>Sing<span class=\"_ _0\"></span>le Transact<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span><span class=\"fff\">\u201d. <span class=\"ff3\">Il d<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>cume<span class=\"_ _3\"></span>nto chiarisce<span class=\"_ _0\"></span> come<span class=\"_ _0\"></span> devon<span class=\"_ _0\"></span>o essere c<span class=\"_ _0\"></span>ontabi<span class=\"_ _0\"></span>lizzate <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e imp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ste d<span class=\"_ _0\"></span>ifferite </span></span>su <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>lcune<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>op<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>posson<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>erare <span class=\"_ _6\"></span>attivi<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _24\"></span>e <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>ass<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>pari<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>ammont<span class=\"_ _0\"></span>are, <span class=\"_ _6\"></span>quali <span class=\"_ _5\"></span>il leasing<span class=\"_ _0\"></span> e gl<span class=\"_ _3\"></span>i obblighi<span class=\"_ _0\"></span> di sm<span class=\"_ _3\"></span>antellame<span class=\"_ _0\"></span>nto. Le<span class=\"_ _3\"></span> modif<span class=\"_ _0\"></span>iche s<span class=\"_ _3\"></span>i appliche<span class=\"_ _0\"></span>ranno<span class=\"_ _0\"></span> da<span class=\"_ _0\"></span>l 1\u00b0 ge<span class=\"_ _0\"></span>nnai<span class=\"_ _3\"></span>o 2023, ma <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>conse<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>un\u2019appl<span class=\"_ _0\"></span>icazione<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>antic<span class=\"_ _3\"></span>ipa<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>Gli <span class=\"_ _1\"></span>amministrat<span class=\"_ _3\"></span>ori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>attendo<span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>effetto significati<span class=\"_ _3\"></span>vo nel bil<span class=\"_ _0\"></span>ancio c<span class=\"_ _0\"></span>onsolidat<span class=\"_ _3\"></span>o del Gr<span class=\"_ _0\"></span>uppo d<span class=\"fff\">all\u2019ad<span class=\"_ _0\"></span>ozione<span class=\"_ _0\"></span> di tale<span class=\"_ _0\"></span> emen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.<span class=\"ff4 fsf\"> </span></span>Principi<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>conta<span class=\"_ _0\"></span>bili, <span class=\"_ _24\"></span>emenda<span class=\"_ _0\"></span>menti <span class=\"_ _24\"></span>ed <span class=\"_ _23\"> </span>interpre<span class=\"_ _3\"></span>ta<span class=\"_ _1\"></span>zion<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>IFRS <span class=\"_ _23\"> </span>non <span class=\"_ _24\"></span>ancora<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>omologa<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>dall\u2019Union<span class=\"_ _3\"></span>e Europea<span class=\"_ _3\"></span> Alla <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i rife<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>del p<span class=\"_ _0\"></span>resente <span class=\"_ _3\"></span>docume<span class=\"_ _3\"></span>nto, <span class=\"_ _0\"></span>gli o<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>gani <span class=\"_ _3\"></span>competent<span class=\"_ _3\"></span>i del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Uni<span class=\"_ _0\"></span>one E<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ea non <span class=\"_ _5\"></span>h<span class=\"_ _1\"></span>ann<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>an<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ora <span class=\"_ _24\"></span>co<span class=\"_ _0\"></span>ncluso <span class=\"_ _5\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>proce<span class=\"_ _1\"></span><span class=\"fff\">sso<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span>mol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gazi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>necessa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io <span class=\"_ _5\"></span>per <span class=\"_ _24\"></span>l\u2019adozi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _5\"></span>degli </span>emendame<span class=\"_ _3\"></span>nti e dei<span class=\"_ _0\"></span> princ<span class=\"_ _0\"></span>ipi sotto desc<span class=\"_ _3\"></span>ritti. In <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>23 <span class=\"_ _1d\"></span>genna<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>2020<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>lo <span class=\"_ _1d\"></span>IASB <span class=\"_ _1d\"></span>ha <span class=\"_ _1d\"></span>pubblicato <span class=\"_ _1d\"></span>un <span class=\"_ _1d\"></span>eme<span class=\"_ _0\"></span>ndamento<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>denom<span class=\"_ _0\"></span>inato <span class=\"_ _1d\"></span>\u201c<span class=\"_ _1\"></span><span class=\"ff4\">Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ents </span>to <span class=\"_ _5\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>S <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>Presentat<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>f <span class=\"_ _5\"></span>F<span class=\"_ _0\"></span>inancial <span class=\"_ _6\"></span>Statements:<span class=\"_ _3\"></span> <span class=\"_ _24\"> </span>Clas<span class=\"_ _0\"></span>sification<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Liabil<span class=\"_ _0\"></span>ities <span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>Current <span class=\"_ _6\"></span>or <span class=\"_ _24\"></span>No<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>-current<span class=\"fff\">\u201d<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>ed <span class=\"_ _16\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>data <span class=\"_ _16\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>o<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bre<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ha <span class=\"_ _16\"> </span>pub<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>licat<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>emen<span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto <span class=\"_ _16\"> </span>denomi<span class=\"_ _0\"></span>nato </span>\u201c<span class=\"ff4\">Amend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _2\"> </span>to <span class=\"_ _22\"> </span>I<span class=\"_ _1\"></span>AS <span class=\"_ _2\"> </span>1 <span class=\"_ _22\"> </span>Prese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>f <span class=\"_ _2\"> </span>Fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>State<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ents: <span class=\"_ _22\"> </span>Non<span class=\"_ _1\"></span>-Current <span class=\"_ _2\"> </span>L<span class=\"_ _3\"></span>iabilities <span class=\"_ _22\"> </span>wi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>h </span>Covenants\u201d.<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>I <span class=\"_ _23\"> </span>documenti<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>hann<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>l\u2019<span class=\"_ _0\"></span>obiettivo <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>chi<span class=\"_ _0\"></span>arire <span class=\"_ _23\"> </span>come<span class=\"ff3\"> <span class=\"_ _23\"> </span>class<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficare <span class=\"_ _24\"></span>i <span class=\"_ _23\"> </span>debit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _24\"></span>le <span class=\"_ _23\"> </span>altre </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>breve <span class=\"_ _5\"></span>o <span class=\"_ _24\"></span>lungo <span class=\"_ _5\"></span>termine. <span class=\"_ _5\"></span>Le <span class=\"_ _24\"></span>modific<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>entrano <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>igore<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dal <span class=\"_ _5\"></span>1\u00b0 <span class=\"_ _23\"> </span>ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>naio <span class=\"_ _24\"></span>2024<span class=\"_ _3\"></span>; <span class=\"_ _23\"> </span>\u00e8 comun<span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ue <span class=\"_ _24\"></span>consent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta <span class=\"_ _5\"></span>u<span class=\"_ _1\"></span>n\u2019a<span class=\"_ _0\"></span>pplicazi<span class=\"_ _0\"></span>one <span class=\"_ _24\"></span>anticip<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta. <span class=\"_ _24\"></span>Gli <span class=\"_ _24\"></span>amministrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _24\"></span>non <span class=\"_ _23\"> </span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>attendono <span class=\"_ _5\"></span>un effet<span class=\"_ _0\"></span>to <span class=\"_ _21\"> </span>signif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o <span class=\"_ _21\"> </span>ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _21\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _0\"></span>o <span class=\"_ _21\"> </span><span class=\"fff\">del<span class=\"_ _1\"></span> <span class=\"_ _32\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _21\"> </span>da<span class=\"_ _0\"></span>ll\u2019adozio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _32\"> </span>di <span class=\"_ _21\"> </span>tale </span>emendame<span class=\"_ _3\"></span>nto.  In <span class=\"_ _2f\"> </span>data <span class=\"_ _2f\"> </span>22<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>set<span class=\"_ _3\"></span>tembre <span class=\"_ _2f\"> </span>2022<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>lo<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>IASB<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _2f\"> </span>pu<span class=\"_ _0\"></span>bblicat<span class=\"_ _3\"></span>o <span class=\"_ _2f\"> </span>un <span class=\"_ _2f\"> </span>emendame<span class=\"_ _3\"></span>nto <span class=\"_ _2d\"> </span>denominato \u201cAmend<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nts <span class=\"_ _25\"> </span>to <span class=\"_ _23\"> </span>IFRS <span class=\"_ _25\"> </span>16 <span class=\"_ _23\"> </span>Le<span class=\"_ _0\"></span>ases: <span class=\"_ _23\"> </span>Lease <span class=\"_ _25\"> </span>L<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>abil<span class=\"_ _0\"></span>ity <span class=\"_ _23\"> </span>in <span class=\"_ _25\"> </span>a <span class=\"_ _25\"> </span>Sale <span class=\"_ _23\"> </span>and <span class=\"_ _25\"> </span>Le<span class=\"_ _3\"></span>aseback<span class=\"_ _1\"></span><span class=\"fff\">\u201d. <span class=\"_ _23\"> </span>Il <span class=\"_ _25\"> </span>docume<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o </span>richiede <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l vend<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ore<span class=\"_ _1\"></span>-less<span class=\"_ _3\"></span>ee di valutare <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a pas<span class=\"_ _0\"></span>sivit\u00e0<span class=\"_ _0\"></span> per il lease <span class=\"_ _0\"></span>riven<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ente da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>una<span class=\"_ _0\"></span> trans<span class=\"_ _0\"></span>azione di <span class=\"_ _1\"></span>sale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>&amp; l<span class=\"_ _1\"></span>ease<span class=\"_ _3\"></span>ba<span class=\"_ _1\"></span>ck<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>modo da non <span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>levare un p<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ento o u<span class=\"_ _1\"></span>na perdit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>si riferisca<span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>al diritto d\u2019<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>so tr<span class=\"_ _3\"></span>attenuto. Le m<span class=\"_ _3\"></span>odifiche s<span class=\"_ _0\"></span>i applic<span class=\"_ _0\"></span>hera<span class=\"_ _0\"></span>nno dal 1<span class=\"_ _3\"></span>\u00b0<span class=\"_ _1\"></span> ge<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>naio 2024<span class=\"_ _3\"></span>, ma \u00e8 co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sentit<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> un<span class=\"_ _0\"></span><span class=\"fff ls0\">\u2019appl<span class=\"_ _0\"></span>icazione <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>icipata. <span class=\"_ _6\"></span>Gli <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>mmi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>istrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>non <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>attend<span class=\"_ _3\"></span>ono <span class=\"_ _24\"></span>un <span class=\"_ _5\"></span>effetto<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>signific<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiv<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>nel </span>bilanc<span class=\"_ _0\"></span>io cons<span class=\"_ _0\"></span>olidat<span class=\"_ _0\"></span>o del Gr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ppo<span class=\"_ _0\"></span> dall\u2019a<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ozio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tale em<span class=\"_ _0\"></span>endament<span class=\"_ _3\"></span>o.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-46-2": {
   "value": "3 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> USO DI <span class=\"_ _3\"></span>STIME E DI VA<span class=\"_ _3\"></span>LUTAZION<span class=\"_ _0\"></span>I SIGNIF<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>CA<span class=\"_ _0\"></span>TIVE </span>Valore recu<span class=\"_ _3\"></span>perabile dell<span class=\"_ _3\"></span>e attivit\u00e0 m<span class=\"_ _0\"></span>ateriali <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>mmateriali non c<span class=\"_ _3\"></span>orrenti  Il Gruppo ri<span class=\"_ _0\"></span>vede pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iodic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _0\"></span> il valore c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>abil<span class=\"_ _0\"></span>e delle att<span class=\"_ _0\"></span>ivit\u00e0 mate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>immate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n corrent<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>deten<span class=\"_ _0\"></span>ute <span class=\"_ _3\"></span>ed <span class=\"_ _1d\"></span>utilizzate <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>entua<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>de<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>no<span class=\"_ _3\"></span> es<span class=\"_ _3\"></span>sere <span class=\"_ _0\"></span>disme<span class=\"_ _0\"></span>sse, <span class=\"_ _1d\"></span>quando<span class=\"_ _0\"></span> fatti e ci<span class=\"_ _0\"></span>rcosta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze ric<span class=\"_ _3\"></span>hiedono ta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e rev<span class=\"_ _0\"></span>isione.  L\u2019analis<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _0\"></span>recu<span class=\"_ _3\"></span>perabilit\u00e0 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l val<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>le de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 (<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pairment t<span class=\"_ _0\"></span>est)<span class=\"_ _0\"></span> n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i \u00e8 gene<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>almente<span class=\"_ _3\"></span> sv<span class=\"_ _0\"></span>ol<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> le stime <span class=\"_ _3\"></span>dei fluss<span class=\"_ _0\"></span>i di<span class=\"_ _0\"></span> cass<span class=\"_ _0\"></span>a attes<span class=\"_ _0\"></span>i da<span class=\"_ _3\"></span>ll\u2019utilizzo<span class=\"_ _0\"></span> o da<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>end<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta del be<span class=\"_ _0\"></span>ne ed ade<span class=\"_ _0\"></span>guat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di sco<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> per i<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>colo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>del valore att<span class=\"_ _3\"></span>uale.  Le <span class=\"_ _3\"></span>stime <span class=\"_ _3\"></span>e le<span class=\"_ _3\"></span> ass<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nzi<span class=\"_ _0\"></span>oni <span class=\"_ _3\"></span>utilizzate <span class=\"_ _3\"></span>nell\u2019am<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o d<span class=\"_ _0\"></span>i t<span class=\"_ _0\"></span>ale <span class=\"_ _3\"></span>analisi <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>etto<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> lo<span class=\"_ _3\"></span> stat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>conoscen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> del G<span class=\"_ _1\"></span>ru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po circa <span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i sviluppi del <span class=\"_ _1\"></span>busines<span class=\"_ _0\"></span>s <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>diver<span class=\"_ _0\"></span>si <span class=\"_ _1\"></span>settori di a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 in <span class=\"_ _1\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>opera <span class=\"_ _1\"></span>e tengo<span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> conto <span class=\"_\"> </span>di <span class=\"_\"> </span>previsi<span class=\"_ _0\"></span>oni <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>nute <span class=\"_\"> </span>ragione<span class=\"_ _0\"></span>voli<span class=\"_ _1\"></span> <span class=\"_\"> </span>sui <span class=\"_\"> </span>futuri<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>svilupp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>dei <span class=\"_\"> </span>mercati <span class=\"_\"> </span>e <span class=\"_\"> </span>che <span class=\"_\"> </span>rimang<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _3\"></span> soggett<span class=\"_ _0\"></span>e <span class=\"_\"> </span>ad <span class=\"_\"> </span>un<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>fis<span class=\"_ _0\"></span>iologico<span class=\"_ _0\"></span> <span class=\"_\"> </span>grado<span class=\"_ _0\"></span> <span class=\"_\"> </span>di <span class=\"_\"> </span>incertez<span class=\"_ _3\"></span>za <span class=\"_\"> </span>anche <span class=\"_\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_\"> </span>consi<span class=\"_ _0\"></span>deraz<span class=\"_ _0\"></span>ione <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_\"> </span>perd<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>rare<span class=\"_ _3\"></span> dell\u2019attu<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>cris<span class=\"_ _0\"></span>i <span class=\"_ _23\"></span>ec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co<span class=\"ff3\">-finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>ia <span class=\"_ _23\"> </span>e <span class=\"_ _5\"></span>dei <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>uoi <span class=\"_ _24\"></span>effet<span class=\"_ _0\"></span>ti <span class=\"_ _24\"></span>sulla <span class=\"_ _24\"></span>si<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>macroeco<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>om<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span> </span>internaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>onale.<span class=\"_ _3\"></span> Nonostante<span class=\"_ _3\"></span> l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ali st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>me <span class=\"_ _3\"></span>del Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span> non<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>evide<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>no s<span class=\"_ _0\"></span>ituazion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span> di valore <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttiv<span class=\"_ _0\"></span>it\u00e0 n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>correnti <span class=\"_ _3\"></span>oltre a <span class=\"_ _3\"></span>quel<span class=\"_ _0\"></span>le ri<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>vate <span class=\"_ _0\"></span>nel <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>bilancio,<span class=\"_ _0\"></span> eve<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>versi svilupp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _2\"> </span>ta<span class=\"_ _0\"></span>le <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontest<span class=\"_ _0\"></span>o <span class=\"_\"> </span>ec<span class=\"_ _3\"></span>onomico<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>o <span class=\"_\"> </span>e<span class=\"_ _3\"></span>ventual<span class=\"_ _0\"></span>i <span class=\"_\"> </span>d<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>erse<span class=\"_ _3\"></span> <span class=\"_\"> </span>perf<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rm<span class=\"_ _0\"></span>ance <span class=\"_ _22\"> </span>delle <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> <span class=\"_\"> </span>del Gruppo <span class=\"_\"> </span>pot<span class=\"_ _0\"></span>rebber<span class=\"_ _0\"></span>o <span class=\"_ _30\"> </span>portare <span class=\"_\"> </span>a <span class=\"_\"> </span>valori <span class=\"_\"> </span>d<span class=\"_ _0\"></span>iv<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>si <span class=\"_\"> </span>dall<span class=\"_ _3\"></span>e <span class=\"_ _4\"> </span>stime <span class=\"_\"> </span>orig<span class=\"_ _3\"></span>inari<span class=\"_ _1\"></span>e <span class=\"_\"> </span>e<span class=\"_ _0\"></span>, <span class=\"_\"> </span>ov<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>necessa<span class=\"_ _3\"></span>rio, <span class=\"_ _30\"> </span>a rettifiche <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> valore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntab<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>cune <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> cor<span class=\"_ _0\"></span>renti. Per <span class=\"_ _3\"></span>l\u2019informat<span class=\"_ _0\"></span>iva <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"ff4\">C<span class=\"_ _3\"></span>ash <span class=\"_ _3\"></span>Generat<span class=\"_ _0\"></span>ing <span class=\"_ _3\"></span>Unit<span class=\"ff3\"> (<span class=\"_ _0\"></span>CGU) <span class=\"_ _3\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficate<span class=\"_ _0\"></span> s<span class=\"_ _3\"></span>i r<span class=\"_ _0\"></span>imanda<span class=\"_ _3\"></span> al<span class=\"_ _0\"></span>la N<span class=\"_ _3\"></span>ota 4<span class=\"_ _3\"></span>, me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tre<span class=\"_ _3\"></span> </span></span>per <span class=\"_ _1\"></span>l\u2019informat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>stim<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>del v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _1\"></span>recupe<span class=\"_ _0\"></span>rabile <span class=\"_ _1\"></span>e l<span class=\"_ _1\"></span>\u2019esito<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>dell\u2019impa<span class=\"_ _0\"></span>irment <span class=\"_ _1\"></span>test <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>rimanda<span class=\"_ _3\"></span> alla N<span class=\"_ _0\"></span>ota 5<span class=\"ff6\">. </span>Valutazi<span class=\"_ _3\"></span>oni <span class=\"_ _1\"></span>riferit<span class=\"_ _3\"></span>e alla fi<span class=\"_ _0\"></span>scalit\u00e0 di<span class=\"_ _3\"></span>f<span class=\"_ _1\"></span>ferita<span class=\"ff3\"> </span>La <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>imposte <span class=\"_ _1\"></span>anticipate<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>differ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _6\"></span>frutto <span class=\"_ _1\"></span>delle <span class=\"_ _6\"></span>stime <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _6\"></span>moda<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>le quali <span class=\"_ _2\"> </span>il <span class=\"_ _2\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_\"> </span>atte<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de <span class=\"_ _2\"> </span>di <span class=\"_\"> </span>rec<span class=\"_ _3\"></span>uperarne<span class=\"_ _3\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>valor<span class=\"_ _0\"></span>e <span class=\"_\"> </span>co<span class=\"_ _0\"></span>ntabile, <span class=\"_ _2\"> </span>va<span class=\"_ _0\"></span>lutando <span class=\"_ _2\"> </span>in <span class=\"_ _2\"> </span>partic<span class=\"_ _3\"></span>ol<span class=\"_ _1\"></span>are <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> probabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _23\"> </span>di <span class=\"_ _22\"> </span>conseg<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>un <span class=\"_ _25\"> </span>reddito <span class=\"_ _25\"> </span>imp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ile <span class=\"_ _25\"> </span>o <span class=\"_ _25\"> </span>tassa<span class=\"_ _0\"></span>bile <span class=\"_ _22\"> </span>f<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>uro.<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>Le <span class=\"_ _25\"> </span>attivit\u00e0 <span class=\"_ _25\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>fisc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _28\"> </span>differite<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>sono <span class=\"_ _4\"> </span>v<span class=\"_ _1\"></span>alutate<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _28\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _4\"> </span>ali<span class=\"_ _1\"></span>qu<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>te <span class=\"_ _28\"> </span>fisca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _28\"> </span>che <span class=\"_ _28\"> </span>si <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>reve<span class=\"_ _3\"></span>de <span class=\"_ _27\"> </span>sara<span class=\"_ _0\"></span>nno applic<span class=\"_ _0\"></span>abili <span class=\"_ _6\"></span>nell\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizio <span class=\"_ _1\"></span>nel <span class=\"_ _6\"></span>quale <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ran<span class=\"_ _3\"></span>no <span class=\"_ _5\"></span>rea<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzate<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>estinte <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>passi<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _6\"></span>quind<span class=\"_ _0\"></span>i sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>iquote <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>gore <span class=\"_ _3\"></span>alla<span class=\"_ _3\"></span> data d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>del b<span class=\"_ _3\"></span>ilancio <span class=\"_ _3\"></span>e s<span class=\"_ _3\"></span>ulla b<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>se <span class=\"_ _3\"></span>delle<span class=\"_ _3\"></span> modifiche f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sca<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span> ap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>vate a ta<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e dat<span class=\"_ _3\"></span>a.<span class=\"_ _1\"></span> Valutazi<span class=\"_ _3\"></span>one delle atti<span class=\"_ _0\"></span>vit\u00e0 e p<span class=\"_ _0\"></span>assivi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>\u00e0 deri<span class=\"_ _3\"></span>va<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>i da <span class=\"_ _0\"></span>contra<span class=\"_ _3\"></span>tt<span class=\"_ _1\"></span>i Il <span class=\"_ _25\"> </span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>opera <span class=\"_ _22\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>settori <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>bu<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>iness <span class=\"_ _25\"> </span>e <span class=\"_ _22\"> </span>con <span class=\"_ _25\"> </span>schemi <span class=\"_ _22\"> </span>co<span class=\"_ _0\"></span>ntrattu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _25\"> </span>generalmente<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>rile<span class=\"_ _0\"></span>va<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i <span class=\"_ _2\"> </span>i<span class=\"_ _0\"></span>n bilanc<span class=\"_ _0\"></span>io <span class=\"_ _22\"> </span>attra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>metodo <span class=\"_ _25\"> </span>della <span class=\"_ _25\"> </span>percentu<span class=\"_ _3\"></span>ale <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>completam<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nto.<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>In <span class=\"_ _22\"> </span>tali <span class=\"_ _22\"> </span>casi<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>i <span class=\"_ _22\"> </span>margin<span class=\"_ _0\"></span>i riconosc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>uti<span class=\"_ _0\"></span> a<span class=\"_ _3\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> f<span class=\"_ _3\"></span>un<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>dell\u2019a<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>anzam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>della <span class=\"_ _3\"></span>comme<span class=\"ff3\">ssa s<span class=\"_ _3\"></span>ia de<span class=\"_ _3\"></span>i </span>marg<span class=\"_ _0\"></span>ini <span class=\"_ _5\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _6\"></span>ritiene <span class=\"_ _1\"></span>verranno <span class=\"_ _1\"></span>ril<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ati <span class=\"_ _6\"></span>su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019inter<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>opera <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>suo <span class=\"_ _6\"></span>completame<span class=\"_ _3\"></span>nto: <span class=\"_ _6\"></span>pertant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>la corretta<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>lavori <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>marg<span class=\"_ _0\"></span>ini <span class=\"_ _24\"></span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _24\"></span>ad <span class=\"_ _5\"></span>opere <span class=\"_ _6\"></span>o <span class=\"_ _24\"></span>servizi <span class=\"_ _5\"></span>non <span class=\"_ _5\"></span>anco<span class=\"_ _0\"></span>ra conclusi<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>presu<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>pone<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>la <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>orretta <span class=\"_ _23\"> </span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma <span class=\"_ _24\"></span>da <span class=\"_ _23\"> </span>parte <span class=\"_ _24\"></span>del <span class=\"_ _25\"> </span>manage<span class=\"_ _3\"></span>ment<span class=\"ff3\"> <span class=\"_ _23\"> </span>dei <span class=\"_ _24\"></span>costi <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>f<span class=\"_ _0\"></span>inire, <span class=\"_ _23\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> </span>variazi<span class=\"_ _0\"></span>oni <span class=\"_ _23\"> </span>contratt<span class=\"_ _3\"></span>uali, <span class=\"_ _23\"> </span>nonch\u00e9 <span class=\"_ _24\"></span>dei <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rdi,<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>degli <span class=\"_ _23\"> </span>ext<span class=\"_ _0\"></span>ra<span class=\"_ _6\"></span>-c<span class=\"_ _0\"></span>osti <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>delle <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ali <span class=\"_ _23\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>potreb<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ero<span class=\"_ _3\"></span> comprime<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e il <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rg<span class=\"_ _0\"></span>ine atteso. Per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>meglio supp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtare<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>stime<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _1\"></span><span class=\"ff4\">m<span class=\"_ _1\"></span>anage<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"ff3\">, il Gruppo si </span></span>\u00e8 <span class=\"_ _5\"></span>dotat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>sc<span class=\"_ _0\"></span>hemi <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>gesti<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>anali<span class=\"_ _1\"></span>si <span class=\"_ _6\"></span>dei <span class=\"_ _5\"></span>ris<span class=\"_ _3\"></span>ch<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>commessa<span class=\"_ _3\"></span>, <span class=\"_ _5\"></span>finalizzati<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ntificare,<span class=\"_ _3\"></span> monit<span class=\"_ _0\"></span>orare <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>quantif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>care <span class=\"_ _23\"> </span>i <span class=\"_ _25\"> </span>risch<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>relati<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o <span class=\"_ _25\"> </span>svo<span class=\"_ _3\"></span>lgimento <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>tali <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>i. <span class=\"_ _25\"> </span>I <span class=\"_ _25\"> </span>valori <span class=\"_ _23\"> </span>iscritti <span class=\"_ _23\"> </span>in bilanc<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>rapprese<span class=\"_ _3\"></span>ntano la <span class=\"_ _1\"></span>miglior stima alla <span class=\"_ _1\"></span>data operat<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span><span class=\"ff4\">m<span class=\"_ _1\"></span>anage<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nt<span class=\"fff\">, <span class=\"_ _1\"></span>con l\u2019ausilio di </span></span>detti s<span class=\"_ _0\"></span>upporti pr<span class=\"_ _0\"></span>ocedura<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i. Recuper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bili<span class=\"_ _0\"></span>t\u00e0 dei credi<span class=\"_ _3\"></span>ti com<span class=\"_ _0\"></span>merciali<span class=\"ff3\"> </span>Il fondo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _0\"></span>ione cre<span class=\"_ _3\"></span>diti riflette<span class=\"_ _3\"></span> la stima <span class=\"_ _3\"></span>delle pe<span class=\"_ _0\"></span>rdite c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nnesse<span class=\"_ _3\"></span> al portaf<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gli<span class=\"_ _0\"></span>o credit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> societ\u00e0 <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>G<span class=\"_ _1\"></span>rupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. <span class=\"_ _3\"></span>S<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>stat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>effett<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>at<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>acc<span class=\"_ _0\"></span>antoname<span class=\"_ _0\"></span>nti <span class=\"_ _1d\"></span>a f<span class=\"_ _3\"></span>ronte <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _3\"></span>attes<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti,<span class=\"_ _3\"></span> s<span class=\"fff\">timati <span class=\"_ _2\"> </span>in <span class=\"_\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>all\u2019espe<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>za <span class=\"_\"> </span>pass<span class=\"_ _3\"></span>ata <span class=\"_\"> </span>con<span class=\"_ _0\"></span> <span class=\"_\"> </span>riferim<span class=\"_ _0\"></span>ento <span class=\"_\"> </span>a <span class=\"_\"> </span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>editi<span class=\"_ _0\"></span> <span class=\"_\"> </span>con <span class=\"_\"> </span>an<span class=\"_ _0\"></span>aloga <span class=\"_\"> </span>risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ios<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 </span>creditizi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>, a im<span class=\"_ _3\"></span>porti insoluti<span class=\"_ _0\"></span> corrent<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>e st<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ric<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, storn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e incass<span class=\"_ _3\"></span>i, nonch\u00e9 <span class=\"_ _0\"></span>all\u2019attent<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>oni<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>raggi<span class=\"_ _0\"></span>o della <span class=\"_ _3\"></span>qualit\u00e0 <span class=\"_ _3\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>portafog<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>io c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ed<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>e de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>diz<span class=\"_ _0\"></span>ioni c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e <span class=\"_ _0\"></span><span class=\"fff\">previste<span class=\"_ _0\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019eco<span class=\"_ _3\"></span>nomia e <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i </span>mercati <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>riferiment<span class=\"_ _3\"></span>o. <span class=\"_ _5\"></span>Il <span class=\"_ _5\"></span>fondo<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>svalutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _5\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _0\"></span>mmisurat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>sia<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>all\u2019entit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>rischi <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>a specif<span class=\"_ _0\"></span>ici <span class=\"_ _2\"> </span>cre<span class=\"_ _0\"></span>diti, <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ia <span class=\"_ _22\"> </span>all<span class=\"_ _1\"></span>\u2019e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tit\u00e0 <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>schi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>gene<span class=\"_ _3\"></span>rico <span class=\"_ _22\"> </span>di <span class=\"_\"> </span>m<span class=\"_ _3\"></span>ancato <span class=\"_ _22\"> </span>i<span class=\"_ _1\"></span>ncass<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>incombe<span class=\"_ _3\"></span>nte <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>lla general<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _22\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>rediti, <span class=\"_ _25\"> </span>p<span class=\"_ _1\"></span>ru<span class=\"_ _0\"></span>denzi<span class=\"_ _0\"></span>alment<span class=\"fff\">e <span class=\"_ _22\"> </span>stimat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>in <span class=\"_ _22\"> </span>ba<span class=\"_ _1\"></span>se<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019espe<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _25\"> </span>del <span class=\"_ _22\"> </span>passat<span class=\"_ _0\"></span>o <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>d <span class=\"_ _22\"> </span>al </span>grado d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> equ<span class=\"_ _0\"></span>ilibrio f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na<span class=\"_ _0\"></span>nziario n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>to de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la<span class=\"_ _0\"></span> genera<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _0\"></span> dei de<span class=\"_ _0\"></span>bitori.  Con <span class=\"_ _1d\"></span>specifico <span class=\"_ _1d\"></span>riferime<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>posizioni <span class=\"_ _1d\"></span>vers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntro<span class=\"_ _0\"></span>parti <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>sono <span class=\"_ _1d\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _1d\"></span>state <span class=\"_ _1d\"></span>rece<span class=\"_ _0\"></span>ntemente<span class=\"_ _3\"></span> interess<span class=\"_ _0\"></span>ate <span class=\"_ _4\"> </span>da <span class=\"_ _4\"> </span>tens<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>caratte<span class=\"_ _0\"></span>re <span class=\"_ _28\"> </span>ge<span class=\"_ _3\"></span>opo<span class=\"_ _1\"></span>litico<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>o <span class=\"_ _4\"> </span>finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>o, <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>valori <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itt<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>bilancio<span class=\"_ _0\"></span> rapprese<span class=\"_ _0\"></span>ntan<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> mig<span class=\"_ _3\"></span>lior s<span class=\"_ _0\"></span>tima <span class=\"_ _3\"></span>alla<span class=\"_ _3\"></span> data<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rata <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span><span class=\"ff4\">management<span class=\"_ _3\"></span><span class=\"ff3\"> con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>upport<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>opr<span class=\"_ _0\"></span>i </span></span>esperti leg<span class=\"_ _3\"></span>ali, tenut<span class=\"_ _0\"></span>o conto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla solvi<span class=\"_ _0\"></span>bilit\u00e0 d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> dett<span class=\"_ _0\"></span>i debitori. Accanton<span class=\"_ _3\"></span>amenti al fon<span class=\"_ _3\"></span>do per ri<span class=\"_ _0\"></span>schi e oneri, <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _3\"></span>it<span class=\"_ _1\"></span>\u00e0 e <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttivi<span class=\"_ _0\"></span>t\u00e0 potenzi<span class=\"_ _3\"></span>ali I fo<span class=\"_ _1\"></span>ndi per rischi <span class=\"_ _1\"></span>e on<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i sono <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le passivit\u00e0 rilevat<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>nel bilancio, di <span class=\"_ _1\"></span>scaden<span class=\"_ _3\"></span>za<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>are incerti. <span class=\"_ _0\"></span>L<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>q<span class=\"_ _1\"></span>ua<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tifica<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>dipende<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dalle st<span class=\"_ _0\"></span>ime <span class=\"_ _3\"></span>degl<span class=\"_ _0\"></span>i Amm<span class=\"_ _3\"></span>inistrator<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>ui c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sti <span class=\"_ _3\"></span>da s<span class=\"_ _3\"></span>ostenere alla data<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di c<span class=\"_ _0\"></span>hiusur<span class=\"_ _0\"></span>a del <span class=\"fff\">bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o, per<span class=\"_ _3\"></span> estingue<span class=\"_ _0\"></span>re l\u2019obb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>igaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one.<span class=\"ff3\"> </span></span>Le <span class=\"_ _26\"> </span>pass<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _26\"> </span>e <span class=\"_ _26\"> </span>le<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _16\"> </span>potenziali <span class=\"_ _16\"> </span>non <span class=\"_ _26\"> </span>son<span class=\"_ _3\"></span>o <span class=\"_ _26\"> </span>contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzate <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>bilancio, <span class=\"_ _16\"> </span>in <span class=\"_ _26\"> </span>acc<span class=\"_ _0\"></span>ordo rispetti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ame<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>paragrafi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>27 <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>n. <span class=\"_ _6\"></span>31 d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>IAS<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>37 <span class=\"_ _5\"></span>- <span class=\"_ _1\"></span><span class=\"ff4\">Accanto<span class=\"_ _3\"></span>namenti, <span class=\"_ _1\"></span>passiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _3\"></span> </span>potenz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali<span class=\"ff3 ls11\">. <span class=\"ls0\"> </span></span>Le <span class=\"_ _5\"></span>passivit\u00e0 <span class=\"_ _6\"></span>po<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>nzi<span class=\"_ _1\"></span><span class=\"fff\">ali <span class=\"_ _5\"></span>deri<span class=\"_ _0\"></span>vano <span class=\"_ _5\"></span>da <span class=\"_ _5\"></span>un\u2019obb<span class=\"_ _0\"></span>ligazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>possibi<span class=\"_ _0\"></span>le, <span class=\"_ _24\"></span>f<span class=\"_ _0\"></span>rutto <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>fatti <span class=\"_ _5\"></span>passat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>cui </span>esistenza<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sar\u00e0 <span class=\"_ _24\"></span>confe<span class=\"_ _0\"></span>rmata <span class=\"_ _5\"></span>solo <span class=\"_ _24\"></span>dal <span class=\"_ _24\"></span>verifica<span class=\"_ _0\"></span>rsi, <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dal <span class=\"_ _24\"></span>non <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>erific<span class=\"_ _0\"></span>arsi, <span class=\"_ _5\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>uno <span class=\"_ _24\"></span>o <span class=\"_ _24\"></span>pi\u00f9 <span class=\"_ _23\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti <span class=\"_ _24\"></span>futu<span class=\"_ _0\"></span>ri incerti, <span class=\"_ _1d\"></span>non <span class=\"_ _3\"></span>tota<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>mente <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tto <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>control<span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>dell\u2019impres<span class=\"_ _3\"></span>a, <span class=\"_ _3\"></span>oppure <span class=\"_ _1d\"></span>da <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>n\u2019obb<span class=\"_ _0\"></span>ligazi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span><span class=\"ff3\">attuale<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>che </span>deriva <span class=\"_ _25\"> </span>da <span class=\"_ _25\"> </span>fatti <span class=\"_ _25\"> </span>passat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ma <span class=\"_ _25\"> </span>non <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>rilevata <span class=\"_ _23\"> </span>per<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h\u00e9 <span class=\"_ _25\"> </span>non <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _25\"> </span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _25\"> </span>un <span class=\"_ _22\"> </span>es<span class=\"_ _3\"></span>borso <span class=\"_ _25\"> </span>o <span class=\"_ _22\"> </span>perch\u00e9<span class=\"_ _3\"></span> l\u2019import<span class=\"_ _0\"></span>o di quest\u2019<span class=\"_ _3\"></span>ultima no<span class=\"_ _0\"></span>n pu\u00f2 es<span class=\"_ _0\"></span>sere <span class=\"_ _0\"></span>atten<span class=\"_ _0\"></span>dibilm<span class=\"_ _0\"></span>ente determ<span class=\"_ _3\"></span>inato.<span class=\"ff3\"> </span>Le <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _24\"></span>po<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>li <span class=\"_ _25\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _23\"> </span>delle <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _23\"> </span>possib<span class=\"_ _0\"></span>ili <span class=\"_ _25\"> </span>non<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ate<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>in <span class=\"_ _23\"> </span>bilancio, <span class=\"_ _23\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>deriva<span class=\"_ _1\"></span>no <span class=\"_ _25\"> </span>da<span class=\"_ _3\"></span> eventi <span class=\"_ _3\"></span>passat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la c<span class=\"_ _3\"></span>ui<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>istenza <span class=\"_ _3\"></span>sar\u00e0 <span class=\"_ _3\"></span>confe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>mat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>solame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>al <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>erificars<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ific<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rsi,<span class=\"_ _3\"></span> di un<span class=\"_ _0\"></span>o o pi\u00f9 fatti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>turi incert<span class=\"_ _3\"></span>i non tot<span class=\"_ _0\"></span>almente<span class=\"_ _0\"></span> sotto<span class=\"_ _3\"></span> il control<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019impres<span class=\"_ _3\"></span>a.<span class=\"_ _6\"></span><span class=\"ff3\"> </span>Nell\u2019effet<span class=\"_ _0\"></span>tuare<span class=\"_ _3\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>pro<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span> <span class=\"_\"> </span>stime, <span class=\"_ _2\"> </span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_\"> </span>Amm<span class=\"_ _3\"></span>inistrat<span class=\"_ _3\"></span>ori <span class=\"_\"> </span>si<span class=\"_ _0\"></span> <span class=\"_\"> </span>av<span class=\"_ _0\"></span>valgo<span class=\"_ _0\"></span>no, <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>v<span class=\"_ _6\"></span><span class=\"ff3\">e<span class=\"_ _3\"></span> <span class=\"_\"> </span>ritenut<span class=\"_ _3\"></span>o <span class=\"_\"> </span>nec<span class=\"_ _0\"></span>essar<span class=\"_ _0\"></span>io, </span>anche <span class=\"_ _0\"></span>dei pare<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i d<span class=\"_ _0\"></span>i consu<span class=\"_ _0\"></span>lenti leg<span class=\"_ _3\"></span>ali <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span> espe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ti. Contabilizz<span class=\"_ _3\"></span>azione del<span class=\"_ _0\"></span> Fondo <span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>ratta<span class=\"_ _0\"></span>mento<span class=\"_ _0\"></span> di Fine R<span class=\"_ _3\"></span>apporto Il <span class=\"_ _1\"></span>Fondo <span class=\"_ _6\"></span>Tratt<span class=\"_ _3\"></span>amento <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>F<span class=\"_ _0\"></span>ine <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>ap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orto<span class=\"_ _0\"></span>, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>maturata <span class=\"_ _1\"></span>prima <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _6\"></span>gen<span class=\"_ _0\"></span>naio <span class=\"_ _1\"></span>2007, <span class=\"_ _1\"></span>a seguit<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>della <span class=\"_ _5\"></span>riforma<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _5\"></span>previdenza <span class=\"_ _5\"></span>compleme<span class=\"_ _0\"></span>ntare,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>rientra<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>nei <span class=\"_ _5\"></span>piani <span class=\"_ _5\"></span>a <span class=\"_ _24\"></span>benefic<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>definit<span class=\"_ _0\"></span>i previsti <span class=\"_\"> </span>d<span class=\"_ _3\"></span>allo <span class=\"_\"> </span>IAS <span class=\"_\"> </span>19 <span class=\"_\"> </span>- <span class=\"_\"> </span>Be<span class=\"_ _3\"></span>nefici <span class=\"_ _2\"> </span>per <span class=\"_ _2\"> </span>i <span class=\"_\"> </span>dipe<span class=\"_ _0\"></span>ndenti<span class=\"fff\">. <span class=\"_ _2\"> </span>Tali <span class=\"_\"> </span>pia<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_\"> </span>de<span class=\"_ _0\"></span>finisc<span class=\"_ _0\"></span>ono <span class=\"_\"> </span>l\u2019<span class=\"_ _0\"></span>amm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntare <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l </span>benef<span class=\"_ _0\"></span>icio pe<span class=\"_ _0\"></span>nsionist<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o spetta<span class=\"_ _3\"></span>nte al l<span class=\"_ _3\"></span>avoratore <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>moment<span class=\"_ _3\"></span>o della ce<span class=\"_ _0\"></span>ssaz<span class=\"_ _0\"></span>ione de<span class=\"_ _3\"></span>l rapp<span class=\"_ _0\"></span>orto d<span class=\"_ _0\"></span>i lavoro, il quale d<span class=\"fff\">ipende<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da diversi fattor<span class=\"_ _0\"></span>i quali l\u2019et\u00e0, gli anni di <span class=\"_ _1\"></span>ser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>izio e il salario. Le stime di </span>tali <span class=\"_ _1\"></span>paramet<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i, pur <span class=\"_ _6\"></span>prudent<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ovati<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>da <span class=\"_ _1\"></span>se<span class=\"_ _0\"></span>rie <span class=\"_ _1\"></span>storiche di <span class=\"_ _6\"></span>dati azi<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, <span class=\"_ _1\"></span>posso<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>essere<span class=\"_ _3\"></span> soggett<span class=\"_ _0\"></span>i a camb<span class=\"_ _3\"></span>iamenti. La passi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>del Fondo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Trattame<span class=\"_ _3\"></span>nto di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Fine<span class=\"_ _3\"></span> Rapport<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>\u00e8 dete<span class=\"_ _3\"></span>rminata<span class=\"_ _0\"></span> dagli Am<span class=\"_ _3\"></span>ministrat<span class=\"_ _0\"></span>ori con<span class=\"_ _3\"></span> l\u2019ausili<span class=\"_ _0\"></span>o di un<span class=\"_ _0\"></span> espert<span class=\"_ _0\"></span>o indipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>nte iscr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tto a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019A<span class=\"_ _0\"></span>lbo <span class=\"_ _0\"></span>naziona<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e deg<span class=\"_ _0\"></span>li attu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-48-2": {
   "value": "4 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> INFOR<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>ATIV<span class=\"_ _0\"></span>A DI SE<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>TOR<span class=\"_ _3\"></span>E </span>Criteri pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> l\u2019<span class=\"_ _0\"></span>identifica<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne dei<span class=\"_ _0\"></span> settori<span class=\"ff3\"> </span>L\u2019ind<span class=\"_ _0\"></span>ividuazione <span class=\"_ _3\"></span>dei settori<span class=\"_ _0\"></span> operati<span class=\"_ _0\"></span>vi \u00e8 oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span> sulla base <span class=\"ff3\">degli eleme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i che il p<span class=\"_ _0\"></span>i\u00f9 alto <span class=\"_ _0\"></span>livell<span class=\"_ _0\"></span>o </span>decis<span class=\"_ _0\"></span>ionale <span class=\"_ _23\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _23\"> </span>u<span class=\"_ _1\"></span>til<span class=\"_ _0\"></span>izza <span class=\"_ _23\"> </span>per <span class=\"_ _23\"> </span>prende<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _23\"></span>le <span class=\"_ _24\"></span>proprie <span class=\"_ _23\"> </span>decis<span class=\"_ _0\"></span>ioni <span class=\"_ _23\"> </span>in <span class=\"_ _25\"> </span>me<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ito<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>all\u2019alloca<span class=\"_ _3\"></span>zion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> delle ris<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse e<span class=\"_ _0\"></span> alla <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i risultati. Su <span class=\"_ _3\"></span>tali <span class=\"_ _1d\"></span>basi, <span class=\"_ _3\"></span>Il <span class=\"_ _1d\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>du<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>etto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>o<span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rativi, <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>Settore <span class=\"_ _3\"></span>St<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>Sett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>Inge<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>neria. Settore<span class=\"_ _0\"></span> Stile Il <span class=\"_ _1\"></span>settore a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>lie, <span class=\"_ _1\"></span>oltre <span class=\"_ _1\"></span>alle attivit\u00e0 di <span class=\"_ _1\"></span>stile auto <span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>on auto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tte l<span class=\"_ _1\"></span>e sue <span class=\"_ _1\"></span>accez<span class=\"_ _3\"></span>ioni,<span class=\"_ _1\"></span> i <span class=\"_ _1\"></span>serviz<span class=\"_ _0\"></span>i di <span class=\"_ _16\"> </span>ar<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>itett<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>i <span class=\"_ _26\"> </span>proventi <span class=\"_ _16\"> </span>deri<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>dalla <span class=\"_ _16\"> </span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>nza <span class=\"_ _26\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _26\"> </span>marchi<span class=\"_ _3\"></span>o <span class=\"_ _26\"> </span>Pininfar<span class=\"_ _0\"></span>ina,<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>i <span class=\"_ _26\"> </span>ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>di aerodin<span class=\"_ _0\"></span>amica<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>aeroacust<span class=\"_ _0\"></span>ica, <span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>assoc<span class=\"_ _0\"></span>iati <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>gestione<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _1\"></span>immob<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>liare<span class=\"_ _3\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina S.p.A.<span class=\"_ _3\"></span> Le CGU/att<span class=\"_ _3\"></span>ivit\u00e0 incl<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>se ne<span class=\"_ _0\"></span>l sett<span class=\"_ _0\"></span>ore Stile s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cAltre <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>c<span class=\"_ _3\"></span>onnesse <span class=\"_ _22\"> </span>allo <span class=\"_ _22\"> </span>Stile\u201d. <span class=\"_ _22\"> </span>Si <span class=\"_\"> </span>t<span class=\"_ _0\"></span>ratta<span class=\"_ _3\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_\"> </span>t<span class=\"_ _3\"></span>utte <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>altre <span class=\"_ _22\"> </span>attivit\u00e0 <span class=\"_ _2\"> </span>re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>ive <span class=\"_ _22\"> </span>allo <span class=\"_\"> </span><span class=\"ff3\">Stile, </span></span>effet<span class=\"_ _0\"></span>tuate <span class=\"_ _26\"> </span>att<span class=\"_ _0\"></span>ualmente <span class=\"_ _16\"> </span>dalla <span class=\"_ _26\"> </span>Pin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na <span class=\"_ _26\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>A <span class=\"_ _26\"> </span>tale <span class=\"_ _26\"> </span>C<span class=\"_ _3\"></span>GU <span class=\"_ _26\"> </span>era <span class=\"_ _26\"> </span>attri<span class=\"_ _0\"></span>buito <span class=\"_ _26\"> </span>anc<span class=\"_ _3\"></span>he l\u2019avviame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">attivit\u00e0 c<span class=\"_ _0\"></span>onnesse <span class=\"_ _3\"></span>alla societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>ina Shang<span class=\"_ _3\"></span>hai <span class=\"_ _1\"></span>C<span class=\"_ _3\"></span>o Ltd (CGU<span class=\"_ _0\"></span>);<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">attivit\u00e0 c<span class=\"_ _0\"></span>onnesse <span class=\"_ _3\"></span>alla societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>ina of Ame<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ica C<span class=\"_ _3\"></span>orp. (CGU<span class=\"_ _0\"></span>)<span class=\"_ _1\"></span>;<span class=\"ff4\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">attivit\u00e0 r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fer<span class=\"_ _0\"></span>ibili alla \u201cG<span class=\"_ _3\"></span>alleria del<span class=\"_ _3\"></span> vento\u201d;<span class=\"ff4\"> </span></span></span>\u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">immobile<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _23\"> </span>relati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>sito <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>B<span class=\"_ _0\"></span>airo <span class=\"_ _23\"> </span>Cana<span class=\"_ _0\"></span>vese, <span class=\"_ _23\"> </span>attualme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>in <span class=\"_ _25\"> </span>attesa<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>essere<span class=\"_ _3\"></span> </span>riutilizzato<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>sco<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>produttiv<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>dopo <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>conclusi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>2019 <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>contratt<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>di affitto di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ramo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di az<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>enda<span class=\"_ _3\"></span>;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">immobile<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>al sit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di Sa<span class=\"_ _3\"></span>n Gio<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>gio, <span class=\"_ _3\"></span>attualmente<span class=\"_ _3\"></span> inut<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>izzat<span class=\"_ _3\"></span>o e <span class=\"_ _3\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l </span></span>mese<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>di <span class=\"_ _26\"> </span>luglio <span class=\"_ _2d\"> </span>2022 <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stat<span class=\"_ _3\"></span>a <span class=\"_ _2f\"> </span>esp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ess<span class=\"_ _0\"></span>a <span class=\"_ _2d\"> </span>man<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>stazione <span class=\"_ _2d\"> </span>di <span class=\"_ _26\"> </span>interess<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>valore sostanzi<span class=\"_ _0\"></span>almente <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>linea <span class=\"_ _23\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span>valore <span class=\"_ _5\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>cont<span class=\"_ _3\"></span>abil<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>cess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _24\"></span>che <span class=\"_ _23\"> </span>do<span class=\"_ _0\"></span>vr<span class=\"_ _1\"></span>ebbe perfezi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nars<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nel co<span class=\"_ _0\"></span>rso de<span class=\"_ _0\"></span>l 2023<span class=\"_ _0\"></span>;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">altri imm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bili m<span class=\"_ _3\"></span>inori.<span class=\"ff4\"> </span></span></span>Settore<span class=\"_ _0\"></span> Ingegne<span class=\"_ _3\"></span>ria<span class=\"ff4\"> </span>Il <span class=\"_ _25\"> </span>settore <span class=\"_ _25\"> </span>raggr<span class=\"_ _0\"></span>uppa <span class=\"_ _25\"> </span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _25\"> </span>autom<span class=\"_ _0\"></span>otive <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>ingegn<span class=\"_ _3\"></span>eria <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>corrisponde<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>alla <span class=\"_ _25\"> </span>CGU<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>Ingegne<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span> German<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a, c<span class=\"_ _0\"></span>ostitu<span class=\"_ _0\"></span>ita dalla<span class=\"_ _0\"></span> cont<span class=\"_ _0\"></span>rollata tedes<span class=\"_ _3\"></span>ca Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ina De<span class=\"_ _0\"></span>utsc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>la<span class=\"_ _0\"></span>nd GmbH. I <span class=\"ls0\">settori di busi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ess <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n cui <span class=\"_ _0\"></span>opera <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l Gr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _0\"></span>o non so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ndizi<span class=\"_ _0\"></span>onat<span class=\"_ _0\"></span>i da fen<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>men<span class=\"_ _0\"></span>i di stag<span class=\"_ _3\"></span>ionalit\u00e0.<span class=\"_ _1\"></span> </span>Il <span class=\"_ _27\"> </span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>va<span class=\"_ _0\"></span>lu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a <span class=\"_ _27\"> </span>l\u2019andament<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>propr<span class=\"_ _3\"></span>i <span class=\"_ _16\"> </span>se<span class=\"_ _0\"></span>ttori<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>operat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>l\u2019allocaz<span class=\"_ _0\"></span>ione <span class=\"_ _27\"> </span>de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse<span class=\"_ _0\"></span> finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span>ulla base<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> Rica<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> e del<span class=\"_ _3\"></span> Ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ltato<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>rativ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> L\u2019inform<span class=\"_ _0\"></span>ativa<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>settore<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>bre <span class=\"_ _6\"></span>2022<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>confrontata<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>con l<span class=\"_ _1\"></span>\u2019ese<span class=\"_ _3\"></span>rcizio p<span class=\"_ _1\"></span>recede<span class=\"_ _3\"></span>nte, r<span class=\"_ _1\"></span>isulta<span class=\"_ _3\"></span> la segue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te:<span class=\"_ _0\"></span> 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 Totale (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Stile Ingegneria<span class=\"_ _1\"></span> consolidato<span class=\"_ _1\"></span> Ricav<span class=\"_ _1\"></span>i delle vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span>  61.096<span class=\"_ _1\"></span>             1<span class=\"_ _1\"></span>4.951 <span class=\"_ _1\"></span>             7<span class=\"_ _1\"></span>6.047 (Ricavi<span class=\"_ _1\"></span> delle vendit<span class=\"_ _1\"></span>e e delle pr<span class=\"_ _1\"></span>estazioni<span class=\"_ _1\"></span> infras<span class=\"_ _1\"></span>ettoriali) <span class=\"_ _1\"></span> (3.789)<span class=\"_ _1\"></span>                  (<span class=\"_ _1\"></span>36)             (3.8<span class=\"_ _1\"></span>25) Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> verso <span class=\"_ _1\"></span>terzi<span class=\"_ _1\"></span>               5<span class=\"_ _1\"></span>7.30<span class=\"_ _1\"></span>7              14<span class=\"_ _1\"></span>.915<span class=\"_ _1\"></span>              72<span class=\"_ _1\"></span>.222<span class=\"_ _1\"></span> Altri ricav<span class=\"_ _1\"></span>i e prov<span class=\"_ _1\"></span>enti                    <span class=\"_ _1\"></span>366 <span class=\"_ _1\"></span>                  1<span class=\"_ _1\"></span>81                   5<span class=\"_ _1\"></span>47 Totale Ricav<span class=\"_ _1\"></span>i               5<span class=\"_ _1\"></span>7.67<span class=\"_ _1\"></span>3              15<span class=\"_ _1\"></span>.096<span class=\"_ _1\"></span>              72<span class=\"_ _1\"></span>.769<span class=\"_ _1\"></span> Ammortam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> (3.040)<span class=\"_ _1\"></span>                (7<span class=\"_ _1\"></span>89)             (3.8<span class=\"_ _1\"></span>29) Riduzio<span class=\"_ _1\"></span>ni (accanto<span class=\"_ _1\"></span>namenti) di<span class=\"_ _1\"></span> fondi p<span class=\"_ _1\"></span>er rischi e on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span> 61<span class=\"ls0\"> </span>                   <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span><span class=\"lsf\">61 <span class=\"_ _1\"></span></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e (151)                  (<span class=\"_ _1\"></span>40)                (1<span class=\"_ _1\"></span>91) altri crediti <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 materiali, -                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span> immateria<span class=\"_ _1\"></span>li e diritto d<span class=\"_ _1\"></span>'uso <span class=\"_ _1\"></span> Risultato opera<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span> (70<span class=\"_ _1\"></span>4)            (2<span class=\"_ _1\"></span>.484<span class=\"_ _1\"></span>)            (3<span class=\"_ _1\"></span>.188<span class=\"_ _1\"></span>) Prov<span class=\"_ _1\"></span>enti e oneri finan<span class=\"_ _1\"></span>ziari<span class=\"_ _1\"></span>              (1.5<span class=\"_ _1\"></span>12) Quote di <span class=\"_ _1\"></span>Utile/(Perdita)<span class=\"_ _1\"></span> delle pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>te va<span class=\"_ _1\"></span>lut<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>e con il                    <span class=\"_ _1\"></span><span class=\"lsf\">39 <span class=\"_ _1\"></span></span> metodo de<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _1\"></span> netto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> Imposte                 (3<span class=\"_ _1\"></span>40) Utile/(Perd<span class=\"_ _1\"></span>ita) dell'eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> (5.0<span class=\"_ _1\"></span>01) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Totale (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Stile Ingegneria<span class=\"_ _1\"></span> consolidato<span class=\"_ _1\"></span> Ricav<span class=\"_ _1\"></span>i delle vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span>                <span class=\"_ _1\"></span>54.254 <span class=\"_ _1\"></span>               <span class=\"_ _1\"></span>16.658 <span class=\"_ _1\"></span>               <span class=\"_ _1\"></span>70.912 <span class=\"_ _1\"></span> (Ricavi<span class=\"_ _1\"></span> delle vendit<span class=\"_ _1\"></span>e e delle pr<span class=\"_ _1\"></span>estazioni<span class=\"_ _1\"></span> infras<span class=\"_ _1\"></span>ettoriali) <span class=\"_ _1\"></span> (4.111)<span class=\"_ _1\"></span>                 (5<span class=\"_ _1\"></span>41)<span class=\"_ _1\"></span>              (<span class=\"_ _1\"></span>4.652)<span class=\"_ _1\"></span> Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> verso terzi<span class=\"_ _6\"></span>               5<span class=\"_ _1\"></span>0.14<span class=\"_ _1\"></span>3                1<span class=\"_ _1\"></span>6.11<span class=\"_ _1\"></span>7                6<span class=\"_ _1\"></span>6.26<span class=\"_ _1\"></span>0  Altri ricav<span class=\"_ _1\"></span>i e prov<span class=\"_ _1\"></span>enti                    <span class=\"_ _1\"></span>233 <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>348 <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>581 <span class=\"_ _1\"></span> Totale Ricav<span class=\"_ _1\"></span>i               5<span class=\"_ _1\"></span>0.37<span class=\"_ _1\"></span>6                1<span class=\"_ _1\"></span>6.46<span class=\"_ _1\"></span>5  66.8<span class=\"_ _1\"></span>41 Ammortam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> (2.243)<span class=\"_ _1\"></span>                 (8<span class=\"_ _1\"></span>57)<span class=\"_ _1\"></span> (3.100)<span class=\"_ _1\"></span> Riduzio<span class=\"_ _1\"></span>ni (accanto<span class=\"_ _1\"></span>namenti) di<span class=\"_ _1\"></span> fondi p<span class=\"_ _1\"></span>er rischi e on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span> 319<span class=\"ls0\"> </span>                2.<span class=\"_ _1\"></span>417 <span class=\"_ _1\"></span>                 2.<span class=\"_ _1\"></span>736 <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e (449)                   (<span class=\"_ _1\"></span>43)<span class=\"_ _1\"></span>                 (4<span class=\"_ _1\"></span>92)<span class=\"_ _1\"></span> altri crediti <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 materiali, 2.674                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                 2.<span class=\"_ _1\"></span>674 <span class=\"_ _1\"></span> immateria<span class=\"_ _1\"></span>li e diritto d<span class=\"_ _1\"></span>'uso <span class=\"_ _1\"></span> Risultato opera<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span>                 2.57<span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>                 1.4<span class=\"_ _1\"></span>94 <span class=\"_ _1\"></span>                 4.07<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span> Prov<span class=\"_ _1\"></span>enti e oneri finan<span class=\"_ _1\"></span>ziari<span class=\"_ _1\"></span>               (<span class=\"_ _1\"></span>1.459)<span class=\"_ _1\"></span> Quote di <span class=\"_ _1\"></span>Utile/(Perdita)<span class=\"_ _1\"></span> delle pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>te va<span class=\"_ _1\"></span>lut<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>e con il                    <span class=\"_ _1\"></span> 29 <span class=\"_ _1\"></span> metodo de<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _1\"></span> netto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  Imposte <span class=\"_ _1\"></span>                 (1<span class=\"_ _1\"></span>93)<span class=\"_ _1\"></span> Utile/(Perd<span class=\"_ _1\"></span>ita) dell'eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> 2.44<span class=\"_ _1\"></span>7 Le transaz<span class=\"_ _3\"></span>ioni infra-settor<span class=\"_ _0\"></span>iali so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o effe<span class=\"_ _3\"></span>ttua<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> alle norma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i con<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>izion<span class=\"_ _0\"></span>i di me<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.  Le <span class=\"_ _1d\"></span>tabelle <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttost<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iden<span class=\"_ _0\"></span>ziano <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>distribuzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>ricavi <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _1d\"></span>(esc<span class=\"_ _0\"></span>lu<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i gli strume<span class=\"_ _0\"></span>nti finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iar<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> le imposte<span class=\"_ _0\"></span> ant<span class=\"_ _0\"></span>icipate) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area ge<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gr<span class=\"_ _0\"></span>afica:  31 dicembr<span class=\"_ _1\"></span>e 2022<span class=\"_ _1\"></span>   31 dicembr<span class=\"_ _1\"></span>e 2021<span class=\"_ _1\"></span>   Ricavi dell<span class=\"_ _1\"></span>e Ricavi delle<span class=\"_ _1\"></span> vendite e  Attivit\u00e0 non<span class=\"_ _1\"></span> vendite e  Attivit\u00e0 non<span class=\"_ _1\"></span>  (in mi<span class=\"_ _1\"></span>gliai<span class=\"_ _1\"></span>a di Euro)  delle correnti <span class=\"_ _1\"></span> delle correnti <span class=\"_ _1\"></span> presta<span class=\"_ _1\"></span>zioni  presta<span class=\"_ _1\"></span>zioni Italia<span class=\"_ _1\"></span> 7.270 33.762<span class=\"_ _1\"></span> 7.820 40.564<span class=\"_ _1\"></span> UE<span class=\"_ _1\"></span><span class=\"ls0\"> </span>25.009<span class=\"_ _1\"></span> 1.953 24.106<span class=\"_ _1\"></span> 2.715 Extra UE<span class=\"_ _1\"></span> 39.943<span class=\"_ _1\"></span> 468<span class=\"ls0\"> </span>34.334<span class=\"_ _1\"></span> 564<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 72.2<span class=\"_ _1\"></span>22 36.1<span class=\"_ _1\"></span>83 66.2<span class=\"_ _1\"></span>60 43.8<span class=\"_ _1\"></span>43 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-48-4": {
   "value": "4 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> INFOR<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>ATIV<span class=\"_ _0\"></span>A DI SE<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>TOR<span class=\"_ _3\"></span>E </span>Criteri pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> l\u2019<span class=\"_ _0\"></span>identifica<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne dei<span class=\"_ _0\"></span> settori<span class=\"ff3\"> </span>L\u2019ind<span class=\"_ _0\"></span>ividuazione <span class=\"_ _3\"></span>dei settori<span class=\"_ _0\"></span> operati<span class=\"_ _0\"></span>vi \u00e8 oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span> sulla base <span class=\"ff3\">degli eleme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i che il p<span class=\"_ _0\"></span>i\u00f9 alto <span class=\"_ _0\"></span>livell<span class=\"_ _0\"></span>o </span>decis<span class=\"_ _0\"></span>ionale <span class=\"_ _23\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Grup<span class=\"_ _3\"></span>po <span class=\"_ _23\"> </span>u<span class=\"_ _1\"></span>til<span class=\"_ _0\"></span>izza <span class=\"_ _23\"> </span>per <span class=\"_ _23\"> </span>prende<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _23\"></span>le <span class=\"_ _24\"></span>proprie <span class=\"_ _23\"> </span>decis<span class=\"_ _0\"></span>ioni <span class=\"_ _23\"> </span>in <span class=\"_ _25\"> </span>me<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ito<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>all\u2019alloca<span class=\"_ _3\"></span>zion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> delle ris<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse e<span class=\"_ _0\"></span> alla <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>i risultati. Su <span class=\"_ _3\"></span>tali <span class=\"_ _1d\"></span>basi, <span class=\"_ _3\"></span>Il <span class=\"_ _1d\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>ident<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ficato<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>du<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>etto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _1d\"></span>o<span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rativi, <span class=\"_ _1d\"></span>il <span class=\"_ _3\"></span>Settore <span class=\"_ _3\"></span>St<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _3\"></span>Sett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>Inge<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>neria. Settore<span class=\"_ _0\"></span> Stile Il <span class=\"_ _1\"></span>settore a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>lie, <span class=\"_ _1\"></span>oltre <span class=\"_ _1\"></span>alle attivit\u00e0 di <span class=\"_ _1\"></span>stile auto <span class=\"_ _1\"></span>e n<span class=\"_ _1\"></span>on auto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tte l<span class=\"_ _1\"></span>e sue <span class=\"_ _1\"></span>accez<span class=\"_ _3\"></span>ioni,<span class=\"_ _1\"></span> i <span class=\"_ _1\"></span>serviz<span class=\"_ _0\"></span>i di <span class=\"_ _16\"> </span>ar<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>itett<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>i <span class=\"_ _26\"> </span>proventi <span class=\"_ _16\"> </span>deri<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>anti <span class=\"_ _16\"> </span>dalla <span class=\"_ _16\"> </span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>nza <span class=\"_ _26\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _26\"> </span>marchi<span class=\"_ _3\"></span>o <span class=\"_ _26\"> </span>Pininfar<span class=\"_ _0\"></span>ina,<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>i <span class=\"_ _26\"> </span>ser<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>di aerodin<span class=\"_ _0\"></span>amica<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>aeroacust<span class=\"_ _0\"></span>ica, <span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>i <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>assoc<span class=\"_ _0\"></span>iati <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _6\"></span>gestione<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _1\"></span>immob<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>liare<span class=\"_ _3\"></span> della ca<span class=\"_ _0\"></span>pogrup<span class=\"_ _0\"></span>po Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _0\"></span>ina S.p.A.<span class=\"_ _3\"></span> Le CGU/att<span class=\"_ _3\"></span>ivit\u00e0 incl<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>se ne<span class=\"_ _0\"></span>l sett<span class=\"_ _0\"></span>ore Stile s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">\u201cAltre <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>c<span class=\"_ _3\"></span>onnesse <span class=\"_ _22\"> </span>allo <span class=\"_ _22\"> </span>Stile\u201d. <span class=\"_ _22\"> </span>Si <span class=\"_\"> </span>t<span class=\"_ _0\"></span>ratta<span class=\"_ _3\"></span> <span class=\"_\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_\"> </span>t<span class=\"_ _3\"></span>utte <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _22\"> </span>altre <span class=\"_ _22\"> </span>attivit\u00e0 <span class=\"_ _2\"> </span>re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>ive <span class=\"_ _22\"> </span>allo <span class=\"_\"> </span><span class=\"ff3\">Stile, </span></span>effet<span class=\"_ _0\"></span>tuate <span class=\"_ _26\"> </span>att<span class=\"_ _0\"></span>ualmente <span class=\"_ _16\"> </span>dalla <span class=\"_ _26\"> </span>Pin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na <span class=\"_ _26\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>A <span class=\"_ _26\"> </span>tale <span class=\"_ _26\"> </span>C<span class=\"_ _3\"></span>GU <span class=\"_ _26\"> </span>era <span class=\"_ _26\"> </span>attri<span class=\"_ _0\"></span>buito <span class=\"_ _26\"> </span>anc<span class=\"_ _3\"></span>he l\u2019avviame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">attivit\u00e0 c<span class=\"_ _0\"></span>onnesse <span class=\"_ _3\"></span>alla societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>ina Shang<span class=\"_ _3\"></span>hai <span class=\"_ _1\"></span>C<span class=\"_ _3\"></span>o Ltd (CGU<span class=\"_ _0\"></span>);<span class=\"_ _1\"></span><span class=\"ff4\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">attivit\u00e0 c<span class=\"_ _0\"></span>onnesse <span class=\"_ _3\"></span>alla societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>troll<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>ina of Ame<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ica C<span class=\"_ _3\"></span>orp. (CGU<span class=\"_ _0\"></span>)<span class=\"_ _1\"></span>;<span class=\"ff4\"> </span></span></span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">attivit\u00e0 r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fer<span class=\"_ _0\"></span>ibili alla \u201cG<span class=\"_ _3\"></span>alleria del<span class=\"_ _3\"></span> vento\u201d;<span class=\"ff4\"> </span></span></span>\u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">immobile<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _23\"> </span>relati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>sito <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>B<span class=\"_ _0\"></span>airo <span class=\"_ _23\"> </span>Cana<span class=\"_ _0\"></span>vese, <span class=\"_ _23\"> </span>attualme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>in <span class=\"_ _25\"> </span>attesa<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>essere<span class=\"_ _3\"></span> </span>riutilizzato<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>sco<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>produttiv<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>dopo <span class=\"_ _6\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>conclusi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>2019 <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _6\"></span>contratt<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>di affitto di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ramo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di az<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>enda<span class=\"_ _3\"></span>;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">immobile<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>al sit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>di Sa<span class=\"_ _3\"></span>n Gio<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>gio, <span class=\"_ _3\"></span>attualmente<span class=\"_ _3\"></span> inut<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>izzat<span class=\"_ _3\"></span>o e <span class=\"_ _3\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l </span></span>mese<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>di <span class=\"_ _26\"> </span>luglio <span class=\"_ _2d\"> </span>2022 <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2d\"> </span>stat<span class=\"_ _3\"></span>a <span class=\"_ _2f\"> </span>esp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ess<span class=\"_ _0\"></span>a <span class=\"_ _2d\"> </span>man<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>stazione <span class=\"_ _2d\"> </span>di <span class=\"_ _26\"> </span>interess<span class=\"_ _0\"></span>e <span class=\"_ _26\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _26\"> </span>un <span class=\"_ _26\"> </span>valore sostanzi<span class=\"_ _0\"></span>almente <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _24\"></span>linea <span class=\"_ _23\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _23\"> </span>valore <span class=\"_ _5\"></span>n<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>cont<span class=\"_ _3\"></span>abil<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>cess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _24\"></span>che <span class=\"_ _23\"> </span>do<span class=\"_ _0\"></span>vr<span class=\"_ _1\"></span>ebbe perfezi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nars<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nel co<span class=\"_ _0\"></span>rso de<span class=\"_ _0\"></span>l 2023<span class=\"_ _0\"></span>;<span class=\"ff4\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">altri imm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bili m<span class=\"_ _3\"></span>inori.<span class=\"ff4\"> </span></span></span>Settore<span class=\"_ _0\"></span> Ingegne<span class=\"_ _3\"></span>ria<span class=\"ff4\"> </span>Il <span class=\"_ _25\"> </span>settore <span class=\"_ _25\"> </span>raggr<span class=\"_ _0\"></span>uppa <span class=\"_ _25\"> </span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _25\"> </span>autom<span class=\"_ _0\"></span>otive <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>ingegn<span class=\"_ _3\"></span>eria <span class=\"_ _22\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>corrisponde<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>alla <span class=\"_ _25\"> </span>CGU<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>Ingegne<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span> German<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a, c<span class=\"_ _0\"></span>ostitu<span class=\"_ _0\"></span>ita dalla<span class=\"_ _0\"></span> cont<span class=\"_ _0\"></span>rollata tedes<span class=\"_ _3\"></span>ca Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ina De<span class=\"_ _0\"></span>utsc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>la<span class=\"_ _0\"></span>nd GmbH. I <span class=\"ls0\">settori di busi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ess <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n cui <span class=\"_ _0\"></span>opera <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l Gr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _0\"></span>o non so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>ndizi<span class=\"_ _0\"></span>onat<span class=\"_ _0\"></span>i da fen<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>men<span class=\"_ _0\"></span>i di stag<span class=\"_ _3\"></span>ionalit\u00e0.<span class=\"_ _1\"></span> </span>Il <span class=\"_ _27\"> </span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>va<span class=\"_ _0\"></span>lu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a <span class=\"_ _27\"> </span>l\u2019andament<span class=\"_ _3\"></span>o <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>propr<span class=\"_ _3\"></span>i <span class=\"_ _16\"> </span>se<span class=\"_ _0\"></span>ttori<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>operat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>l\u2019allocaz<span class=\"_ _0\"></span>ione <span class=\"_ _27\"> </span>de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rse<span class=\"_ _0\"></span> finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e s<span class=\"_ _0\"></span>ulla base<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> Rica<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> e del<span class=\"_ _3\"></span> Ri<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ltato<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>rativ<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> L\u2019inform<span class=\"_ _0\"></span>ativa<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>settore<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>bre <span class=\"_ _6\"></span>2022<span class=\"_ _3\"></span>, <span class=\"_ _1\"></span>confrontata<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>con l<span class=\"_ _1\"></span>\u2019ese<span class=\"_ _3\"></span>rcizio p<span class=\"_ _1\"></span>recede<span class=\"_ _3\"></span>nte, r<span class=\"_ _1\"></span>isulta<span class=\"_ _3\"></span> la segue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te:<span class=\"_ _0\"></span> 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 Totale (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Stile Ingegneria<span class=\"_ _1\"></span> consolidato<span class=\"_ _1\"></span> Ricav<span class=\"_ _1\"></span>i delle vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span>  61.096<span class=\"_ _1\"></span>             1<span class=\"_ _1\"></span>4.951 <span class=\"_ _1\"></span>             7<span class=\"_ _1\"></span>6.047 (Ricavi<span class=\"_ _1\"></span> delle vendit<span class=\"_ _1\"></span>e e delle pr<span class=\"_ _1\"></span>estazioni<span class=\"_ _1\"></span> infras<span class=\"_ _1\"></span>ettoriali) <span class=\"_ _1\"></span> (3.789)<span class=\"_ _1\"></span>                  (<span class=\"_ _1\"></span>36)             (3.8<span class=\"_ _1\"></span>25) Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> verso <span class=\"_ _1\"></span>terzi<span class=\"_ _1\"></span>               5<span class=\"_ _1\"></span>7.30<span class=\"_ _1\"></span>7              14<span class=\"_ _1\"></span>.915<span class=\"_ _1\"></span>              72<span class=\"_ _1\"></span>.222<span class=\"_ _1\"></span> Altri ricav<span class=\"_ _1\"></span>i e prov<span class=\"_ _1\"></span>enti                    <span class=\"_ _1\"></span>366 <span class=\"_ _1\"></span>                  1<span class=\"_ _1\"></span>81                   5<span class=\"_ _1\"></span>47 Totale Ricav<span class=\"_ _1\"></span>i               5<span class=\"_ _1\"></span>7.67<span class=\"_ _1\"></span>3              15<span class=\"_ _1\"></span>.096<span class=\"_ _1\"></span>              72<span class=\"_ _1\"></span>.769<span class=\"_ _1\"></span> Ammortam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> (3.040)<span class=\"_ _1\"></span>                (7<span class=\"_ _1\"></span>89)             (3.8<span class=\"_ _1\"></span>29) Riduzio<span class=\"_ _1\"></span>ni (accanto<span class=\"_ _1\"></span>namenti) di<span class=\"_ _1\"></span> fondi p<span class=\"_ _1\"></span>er rischi e on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span> 61<span class=\"ls0\"> </span>                   <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span><span class=\"lsf\">61 <span class=\"_ _1\"></span></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e (151)                  (<span class=\"_ _1\"></span>40)                (1<span class=\"_ _1\"></span>91) altri crediti <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 materiali, -                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span> immateria<span class=\"_ _1\"></span>li e diritto d<span class=\"_ _1\"></span>'uso <span class=\"_ _1\"></span> Risultato opera<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span> (70<span class=\"_ _1\"></span>4)            (2<span class=\"_ _1\"></span>.484<span class=\"_ _1\"></span>)            (3<span class=\"_ _1\"></span>.188<span class=\"_ _1\"></span>) Prov<span class=\"_ _1\"></span>enti e oneri finan<span class=\"_ _1\"></span>ziari<span class=\"_ _1\"></span>              (1.5<span class=\"_ _1\"></span>12) Quote di <span class=\"_ _1\"></span>Utile/(Perdita)<span class=\"_ _1\"></span> delle pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>te va<span class=\"_ _1\"></span>lut<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>e con il                    <span class=\"_ _1\"></span><span class=\"lsf\">39 <span class=\"_ _1\"></span></span> metodo de<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _1\"></span> netto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> Imposte                 (3<span class=\"_ _1\"></span>40) Utile/(Perd<span class=\"_ _1\"></span>ita) dell'eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> (5.0<span class=\"_ _1\"></span>01) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Totale (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Stile Ingegneria<span class=\"_ _1\"></span> consolidato<span class=\"_ _1\"></span> Ricav<span class=\"_ _1\"></span>i delle vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span>                <span class=\"_ _1\"></span>54.254 <span class=\"_ _1\"></span>               <span class=\"_ _1\"></span>16.658 <span class=\"_ _1\"></span>               <span class=\"_ _1\"></span>70.912 <span class=\"_ _1\"></span> (Ricavi<span class=\"_ _1\"></span> delle vendit<span class=\"_ _1\"></span>e e delle pr<span class=\"_ _1\"></span>estazioni<span class=\"_ _1\"></span> infras<span class=\"_ _1\"></span>ettoriali) <span class=\"_ _1\"></span> (4.111)<span class=\"_ _1\"></span>                 (5<span class=\"_ _1\"></span>41)<span class=\"_ _1\"></span>              (<span class=\"_ _1\"></span>4.652)<span class=\"_ _1\"></span> Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> verso terzi<span class=\"_ _6\"></span>               5<span class=\"_ _1\"></span>0.14<span class=\"_ _1\"></span>3                1<span class=\"_ _1\"></span>6.11<span class=\"_ _1\"></span>7                6<span class=\"_ _1\"></span>6.26<span class=\"_ _1\"></span>0  Altri ricav<span class=\"_ _1\"></span>i e prov<span class=\"_ _1\"></span>enti                    <span class=\"_ _1\"></span>233 <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>348 <span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>581 <span class=\"_ _1\"></span> Totale Ricav<span class=\"_ _1\"></span>i               5<span class=\"_ _1\"></span>0.37<span class=\"_ _1\"></span>6                1<span class=\"_ _1\"></span>6.46<span class=\"_ _1\"></span>5  66.8<span class=\"_ _1\"></span>41 Ammortam<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> (2.243)<span class=\"_ _1\"></span>                 (8<span class=\"_ _1\"></span>57)<span class=\"_ _1\"></span> (3.100)<span class=\"_ _1\"></span> Riduzio<span class=\"_ _1\"></span>ni (accanto<span class=\"_ _1\"></span>namenti) di<span class=\"_ _1\"></span> fondi p<span class=\"_ _1\"></span>er rischi e on<span class=\"_ _1\"></span>eri <span class=\"_ _1\"></span> 319<span class=\"ls0\"> </span>                2.<span class=\"_ _1\"></span>417 <span class=\"_ _1\"></span>                 2.<span class=\"_ _1\"></span>736 <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e (449)                   (<span class=\"_ _1\"></span>43)<span class=\"_ _1\"></span>                 (4<span class=\"_ _1\"></span>92)<span class=\"_ _1\"></span> altri crediti <span class=\"_ _1\"></span> Riprese di v<span class=\"_ _1\"></span>alore (sv<span class=\"_ _1\"></span>alutazioni) n<span class=\"_ _1\"></span>ette di<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 materiali, 2.674                    <span class=\"_ _1\"></span>  -   <span class=\"_ _1\"></span>                 2.<span class=\"_ _1\"></span>674 <span class=\"_ _1\"></span> immateria<span class=\"_ _1\"></span>li e diritto d<span class=\"_ _1\"></span>'uso <span class=\"_ _1\"></span> Risultato opera<span class=\"_ _1\"></span>tivo<span class=\"_ _1\"></span>                 2.57<span class=\"_ _1\"></span>6 <span class=\"_ _1\"></span>                 1.4<span class=\"_ _1\"></span>94 <span class=\"_ _1\"></span>                 4.07<span class=\"_ _1\"></span>0 <span class=\"_ _1\"></span> Prov<span class=\"_ _1\"></span>enti e oneri finan<span class=\"_ _1\"></span>ziari<span class=\"_ _1\"></span>               (<span class=\"_ _1\"></span>1.459)<span class=\"_ _1\"></span> Quote di <span class=\"_ _1\"></span>Utile/(Perdita)<span class=\"_ _1\"></span> delle pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>te va<span class=\"_ _1\"></span>lut<span class=\"_ _0\"></span>at<span class=\"_ _1\"></span>e con il                    <span class=\"_ _1\"></span> 29 <span class=\"_ _1\"></span> metodo de<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _1\"></span> netto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  Imposte <span class=\"_ _1\"></span>                 (1<span class=\"_ _1\"></span>93)<span class=\"_ _1\"></span> Utile/(Perd<span class=\"_ _1\"></span>ita) dell'eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> 2.44<span class=\"_ _1\"></span>7 Le transaz<span class=\"_ _3\"></span>ioni infra-settor<span class=\"_ _0\"></span>iali so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o effe<span class=\"_ _3\"></span>ttua<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> alle norma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i con<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>izion<span class=\"_ _0\"></span>i di me<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.  Le <span class=\"_ _1d\"></span>tabelle <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttost<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>iden<span class=\"_ _0\"></span>ziano <span class=\"_ _1d\"></span>la <span class=\"_ _1d\"></span>distribuzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>ricavi <span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _1d\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _1d\"></span>(esc<span class=\"_ _0\"></span>lu<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i gli strume<span class=\"_ _0\"></span>nti finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iar<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> le imposte<span class=\"_ _0\"></span> ant<span class=\"_ _0\"></span>icipate) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>area ge<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gr<span class=\"_ _0\"></span>afica:  31 dicembr<span class=\"_ _1\"></span>e 2022<span class=\"_ _1\"></span>   31 dicembr<span class=\"_ _1\"></span>e 2021<span class=\"_ _1\"></span>   Ricavi dell<span class=\"_ _1\"></span>e Ricavi delle<span class=\"_ _1\"></span> vendite e  Attivit\u00e0 non<span class=\"_ _1\"></span> vendite e  Attivit\u00e0 non<span class=\"_ _1\"></span>  (in mi<span class=\"_ _1\"></span>gliai<span class=\"_ _1\"></span>a di Euro)  delle correnti <span class=\"_ _1\"></span> delle correnti <span class=\"_ _1\"></span> presta<span class=\"_ _1\"></span>zioni  presta<span class=\"_ _1\"></span>zioni Italia<span class=\"_ _1\"></span> 7.270 33.762<span class=\"_ _1\"></span> 7.820 40.564<span class=\"_ _1\"></span> UE<span class=\"_ _1\"></span><span class=\"ls0\"> </span>25.009<span class=\"_ _1\"></span> 1.953 24.106<span class=\"_ _1\"></span> 2.715 Extra UE<span class=\"_ _1\"></span> 39.943<span class=\"_ _1\"></span> 468<span class=\"ls0\"> </span>34.334<span class=\"_ _1\"></span> 564<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 72.2<span class=\"_ _1\"></span>22 36.1<span class=\"_ _1\"></span>83 66.2<span class=\"_ _1\"></span>60 43.8<span class=\"_ _1\"></span>43 ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-50-2": {
   "value": "5 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> IMMOBI<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I, I<span class=\"_ _0\"></span>MPIAN<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I E <span class=\"_ _0\"></span>MACC<span class=\"_ _3\"></span>H<span class=\"_ _1\"></span>INARI </span>Il <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _6\"></span>netto <span class=\"_ _5\"></span>deg<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Immo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>i, <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pianti <span class=\"_ _5\"></span>e <span class=\"_ _24\"></span>macch<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nari <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>2022 <span class=\"_ _5\"></span>amm<span class=\"_ _0\"></span>onta <span class=\"_ _6\"></span>a <span class=\"_ _24\"></span>32,5<span class=\"_ _3\"></span> milioni <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _28\"> </span>(33,9 <span class=\"_ _28\"> </span>milio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _28\"> </span>di <span class=\"_ _27\"> </span>euro <span class=\"_ _28\"> </span>al <span class=\"_ _28\"> </span>31 <span class=\"_ _27\"> </span>dice<span class=\"_ _3\"></span>mbr<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>2021)<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>ed <span class=\"_ _4\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _27\"> </span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>bit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>la <span class=\"_ _27\"> </span>seg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente<span class=\"_ _3\"></span> movime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> cors<span class=\"_ _3\"></span>o degli ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi d<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi: Arr<span class=\"_ _0\"></span>edi Attrezzature In (migli<span class=\"_ _1\"></span>aia di euro) Terreni Fabbricati<span class=\"_ _1\"></span> Macchinari Impianti Altre Totale attrezzature informatiche<span class=\"_ _1\"></span> corso Costo storico  12.002<span class=\"ls0\"> </span>65.003<span class=\"_ _1\"></span><span class=\"ls0\"> </span>7.081<span class=\"ls0\"> </span>86.418<span class=\"ls0\"> </span>4.029<span class=\"ls0\"> </span>            <span class=\"ls0\">7.168 <span class=\"_ _1\"></span> </span>1.280<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>183.066<span class=\"ls0\"> </span>Ammortament<span class=\"_ _1\"></span>i e svalu<span class=\"_ _1\"></span>tazioni (6.636) (42.476) (7.004) (82.310) (3.480) (7.022) (1.185) - (150.113)<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati Valore netto contabile 31 5.366 22.527 77<span class=\"ls0\"> </span>4.108 549<span class=\"ls0\"> </span>146<span class=\"ls0\"> </span>95<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>32.953 dicembre 2020<span class=\"_ _1\"></span> Movimenti 2021<span class=\"_ _1\"></span> Investimen<span class=\"_ _1\"></span>ti  - - - 254<span class=\"ls0\"> </span>47<span class=\"ls0\"> </span>                <span class=\"ls0\">409 <span class=\"_ _1\"></span> </span>18<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>752<span class=\"ls0\"> </span>Alien<span class=\"_ _1\"></span>azioni nette  - - - (2) (41)                     <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc3 sc0\"> </span></span>- - (43) Ricla<span class=\"_ _1\"></span>ssifiche  - - - - 10<span class=\"ls0\"> </span>                  <span class=\"ls0\">54 <span class=\"_ _1\"></span> </span>13<span class=\"ls0\"> </span>(77) - Ammortament<span class=\"_ _1\"></span>i  - (1.054) (10) (675) (106)                <span class=\"_ _1\"></span><span class=\"ls0\">(92) </span>(63) - (2.000) Ripri<span class=\"_ _1\"></span>stini / - - 1.284<span class=\"ls0\"> </span>- 188<span class=\"ls0\"> </span>               <span class=\"ls0\">498 <span class=\"_ _1\"></span> </span>368<span class=\"ls0\"> </span>- 2.338<span class=\"ls0\"> </span>(svalutazion<span class=\"_ _1\"></span>i)  Altr<span class=\"_ _1\"></span>i movimenti  - - - - (7)                <span class=\"_ _1\"></span><span class=\"ls0\">(44) </span>(9) - (60) Valore netto 5.366<span class=\"ls0\"> </span>21.473<span class=\"_ _1\"></span><span class=\"ls0\"> </span>1.351<span class=\"ls0\"> </span>3.685<span class=\"ls0\"> </span>640<span class=\"ls0\"> </span>971<span class=\"ls0\"> </span>422<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>33.940<span class=\"ls0\"> </span>contabile finale Costo storico  12.002<span class=\"ls0\"> </span>65.003<span class=\"_ _1\"></span><span class=\"ls0\"> </span>7.081<span class=\"ls0\"> </span>86.670<span class=\"ls0\"> </span>4.031<span class=\"ls0\"> </span>            <span class=\"ls0\">7.631 <span class=\"_ _1\"></span> </span>1.294<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>183.712<span class=\"ls0\"> </span>Ammortament<span class=\"_ _1\"></span>i e svalu<span class=\"_ _1\"></span>tazioni (6.636) (43.530) (5.730) (82.985) (3.391)          <span class=\"ls0\">(6.660)<span class=\"_ _1\"></span> </span>(872) - (149.804)<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati  Valore netto contabile 31 5.366 21.473 1.351 3.685 640<span class=\"ls0\"> </span>971<span class=\"ls0\"> </span>422<span class=\"ls0\"> </span>32<span class=\"ls0\"> </span>33.940 dicembre 2021<span class=\"_ _1\"></span> Movimenti 2022<span class=\"_ _1\"></span> Investimen<span class=\"_ _1\"></span>ti  - 14<span class=\"ls0\"> </span>- 458<span class=\"ls0\"> </span>6                <span class=\"ls0\">285 <span class=\"_ _1\"></span> </span>36<span class=\"ls0\"> </span>336<span class=\"ls0\"> </span>1.135<span class=\"ls0\"> </span>Alien<span class=\"_ _1\"></span>azioni nette  - - - (8) -                  <span class=\"_ _1\"></span><span class=\"ls0\">(5) </span>(33) - (46) Ricla<span class=\"_ _1\"></span>ssifiche  - 3 - - 6                     <span class=\"_ _1\"></span><span class=\"ls25\">8 <span class=\"ls0\"> </span></span>1 (18) - Ammortament<span class=\"_ _1\"></span>i  - (1.054) (226) (668) (141)              <span class=\"ls0\">(384<span class=\"_ _1\"></span>) </span>(48) - (2.521) Ripri<span class=\"_ _1\"></span>stini / - - - - -                     <span class=\"ls0\">-</span>   <span class=\"_ _1\"></span><span class=\"ls0\"><span class=\"fc3 sc0\"> </span></span>- - - (svalutazion<span class=\"_ _1\"></span>i)  Altr<span class=\"_ _1\"></span>i movimenti  - (3) - - (5)                  <span class=\"_ _1\"></span><span class=\"ls0\">(4) </span>(7) - (19) Valore netto 5.366 20.433 1.125 3.467 506<span class=\"ls0\"> </span>871<span class=\"ls0\"> </span>371<span class=\"ls0\"> </span>350<span class=\"ls0\"> </span>32.489 contabile finale Costo storico  12.002<span class=\"ls0\"> </span>65.017<span class=\"_ _1\"></span><span class=\"ls0\"> </span>6.071<span class=\"ls0\"> </span>68.609<span class=\"ls0\"> </span>3.993<span class=\"ls0\"> </span>             <span class=\"ls0\">6.522 <span class=\"_ _1\"></span> </span>1.181<span class=\"ls0\"> </span>350<span class=\"ls0\"> </span>163.745<span class=\"ls0\"> </span>Ammortament<span class=\"_ _1\"></span>i e svalu<span class=\"_ _1\"></span>tazioni (6.636) (44.584) (4.946) (65.142) (3.487)           <span class=\"ls0\">(5.651)<span class=\"_ _1\"></span> </span>(810) - (131.256)<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati  Valore netto contabile 31 5.366 20.433 1.125 3.467 506<span class=\"ls0\"> </span>871<span class=\"ls0\"> </span>371<span class=\"ls0\"> </span>350<span class=\"ls0\"> </span>32.489 dicembre 2022<span class=\"_ _1\"></span> Le <span class=\"_ _3\"></span>categorie \u201cTe<span class=\"_ _3\"></span>rr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i\u201d e<span class=\"_ _3\"></span> \u201cFa<span class=\"_ _0\"></span>bbricati\u201d <span class=\"_ _3\"></span>accolg<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re c<span class=\"_ _3\"></span>ontabile <span class=\"_ _3\"></span>dei c<span class=\"_ _0\"></span>omplessi<span class=\"_ _3\"></span> immobi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iari<span class=\"_ _0\"></span> costituit<span class=\"_ _0\"></span>i dagl<span class=\"_ _0\"></span>i stabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ime<span class=\"_ _0\"></span>nti di<span class=\"_ _0\"></span> prod<span class=\"_ _0\"></span>uzione<span class=\"_ _3\"></span> lo<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>alizzat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>a Ba<span class=\"_ _0\"></span>iro Cana<span class=\"_ _0\"></span>vese<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in vi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Cast<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span>amonte <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>. 6 <span class=\"_ _2\"> </span>(TO), <span class=\"_ _22\"> </span>a <span class=\"_\"> </span>S<span class=\"_ _3\"></span>an <span class=\"_\"> </span>G<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>rg<span class=\"_ _0\"></span>io <span class=\"_ _2\"> </span>Can<span class=\"_ _3\"></span>avese, <span class=\"_ _2\"> </span>str<span class=\"_ _0\"></span>ada <span class=\"_ _2\"> </span>pr<span class=\"_ _3\"></span>ovinciale <span class=\"_ _22\"> </span>per <span class=\"_\"> </span>C<span class=\"_ _3\"></span>aluso <span class=\"_ _2\"> </span>(T<span class=\"_ _3\"></span>O<span class=\"_ _1\"></span>), <span class=\"_ _22\"> </span>dal <span class=\"_\"> </span>ce<span class=\"_ _3\"></span>ntro <span class=\"_ _2\"> </span>sti<span class=\"_ _0\"></span>le <span class=\"_\"> </span>e<span class=\"_ _3\"></span> ingegner<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a d<span class=\"_ _0\"></span>i Cam<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ia<span class=\"_ _0\"></span>no, via N<span class=\"_ _3\"></span>azionale n.<span class=\"_ _3\"></span> 30 (TO) <span class=\"_ _3\"></span>e da una<span class=\"_ _0\"></span> propriet\u00e0<span class=\"_ _3\"></span> lo<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>alizzata a<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Beinasc<span class=\"_ _3\"></span>o (TO). Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _3\"></span>al s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>industria<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>Bai<span class=\"_ _0\"></span>ro Ca<span class=\"_ _3\"></span>navese,<span class=\"_ _3\"></span> iscritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ari a <span class=\"_ _0\"></span>11<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>2 milioni di<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o, di cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> 10,5 pe<span class=\"_ _3\"></span>r <span class=\"_ _1\"></span>ter<span class=\"_ _0\"></span>reni e fa<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>br<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>i e 0<span class=\"_ _0\"></span>,7 per imp<span class=\"_ _3\"></span>ian<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e a<span class=\"_ _0\"></span>ltre attiv<span class=\"_ _0\"></span>it\u00e0 mate<span class=\"_ _3\"></span>riali, si ricorda <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>lo <span class=\"_ _28\"> </span>st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>nutil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzato <span class=\"_ _4\"> </span>dall<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>conclusi<span class=\"_ _0\"></span>one <span class=\"_ _4\"> </span>del <span class=\"_ _28\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>locaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _3\"></span> avven<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ta <span class=\"_ _23\"> </span>al <span class=\"_ _25\"> </span>31<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>dicembre <span class=\"_ _23\"> </span>2019.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Il <span class=\"_ _23\"> </span>valore <span class=\"_ _23\"> </span>conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>e <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>iscrizione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _23\"> </span>sito <span class=\"_ _23\"> </span>industri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _25\"> </span>stat<span class=\"_ _3\"></span>o pertant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>confro<span class=\"_ _0\"></span>ntato <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"ff4\">fa<span class=\"_ _0\"></span>ir v<span class=\"_ _3\"></span>alue<span class=\"ff3\"> <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>tenu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o cont<span class=\"_ _3\"></span>o deg<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>esiti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>valutazi<span class=\"_ _0\"></span>one </span></span>tecnico <span class=\"_ _25\"> </span>estim<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiva <span class=\"_ _23\"> </span>dello <span class=\"_ _25\"> </span>stabiliment<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>riferita <span class=\"_ _25\"> </span>a <span class=\"_ _25\"> </span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _25\"> </span>2022, <span class=\"_ _25\"> </span>dalla<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>qua<span class=\"_ _0\"></span>le <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _25\"> </span>risu<span class=\"_ _0\"></span>ltato <span class=\"_ _25\"> </span>un valore a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>ineat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a <span class=\"_ _0\"></span>quell<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di libro. Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _1d\"></span>al <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ito <span class=\"_ _1d\"></span>industriale <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>Sa<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>Giorgi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ca<span class=\"_ _0\"></span>navese <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>ricorda <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>lo <span class=\"_ _3\"></span>stab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1d\"></span>stato<span class=\"_ _3\"></span> mess<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to di inattivit\u00e0 a <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne 2015.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Il v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore contabile di iscrizione del sito industria<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, pari a 3,9 mi<span class=\"_ _0\"></span>lioni di eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, \u00e8 stato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>perta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>fro<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tato con il <span class=\"ff4\">fair va<span class=\"_ _0\"></span>lue<span class=\"ff3\"> dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> te<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uto c<span class=\"_ _0\"></span>onto </span></span>degli <span class=\"_\"> </span>es<span class=\"_ _0\"></span>iti <span class=\"_\"> </span>di <span class=\"_\"> </span>una <span class=\"_ _2\"> </span>valutazi<span class=\"_ _0\"></span>one <span class=\"_\"> </span>tecn<span class=\"_ _0\"></span>ico <span class=\"_\"> </span>estim<span class=\"_ _0\"></span>ativa <span class=\"_\"> </span>del<span class=\"_ _0\"></span>lo <span class=\"_\"> </span>stab<span class=\"_ _0\"></span>ilimento <span class=\"_\"> </span>r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ferita <span class=\"_\"> </span>a<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ch\u2019es<span class=\"_ _0\"></span>sa <span class=\"_\"> </span>a dicem<span class=\"_ _0\"></span>bre 2022, dalla qua<span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>\u00e8 ris<span class=\"_ _0\"></span>ul<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to un valore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>allineat<span class=\"_ _0\"></span>o a qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo di libro. Non si \u00e8 pertanto<span class=\"_ _3\"></span> proced<span class=\"_ _0\"></span>uto a regist<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>are a<span class=\"_ _0\"></span>lcun impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t sul val<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re di iscriz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tale sit<span class=\"_ _0\"></span>o indust<span class=\"_ _0\"></span>riale, anc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> tenuto <span class=\"_ _1d\"></span>conto <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>fa<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>mes<span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>luglio <span class=\"_ _1d\"></span>2022 <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _1d\"></span>espr<span class=\"_ _1\"></span>essa <span class=\"_ _1d\"></span>manifesta<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse<span class=\"_ _3\"></span> da <span class=\"_ _3\"></span>parte<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>un <span class=\"_ _3\"></span>potenziale<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>irente<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sostanzi<span class=\"_ _3\"></span>almente <span class=\"_ _3\"></span>in <span class=\"_ _1d\"></span>lin<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>a c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>etto<span class=\"_ _3\"></span> contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _6\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>cessi<span class=\"_ _0\"></span>one <span class=\"_ _6\"></span>che, <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _6\"></span>luce<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>degli <span class=\"_ _5\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enti<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>success<span class=\"_ _3\"></span>ivi <span class=\"_ _5\"></span>desc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>in <span class=\"_ _5\"></span>N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>32,<span class=\"_ _0\"></span> dovreb<span class=\"_ _0\"></span>be perfez<span class=\"_ _3\"></span>ionarsi nel<span class=\"_ _0\"></span> cors<span class=\"_ _0\"></span>o d<span class=\"_ _1\"></span>el<span class=\"_ _0\"></span> 2023.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> I <span class=\"_ _1\"></span>terreni <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>fab<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ric<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>local<span class=\"_ _0\"></span>izzat<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>Ita<span class=\"_ _3\"></span>lia <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>propr<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>capogr<span class=\"_ _3\"></span>uppo <span class=\"_ _1\"></span>Pininfar<span class=\"_ _0\"></span>ina S.p.A. Le <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>\u201cImpianti\u201d<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>dei \u201cM<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>\u201d <span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>31 d<span class=\"_ _0\"></span>icembre <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>accolgo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>gli im<span class=\"_ _3\"></span>pian<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i e <span class=\"_ _2\"> </span>i <span class=\"_\"> </span>m<span class=\"_ _3\"></span>acchinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>press<span class=\"_ _3\"></span>o <span class=\"_\"> </span>il <span class=\"_\"> </span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_\"> </span>di <span class=\"_\"> </span>C<span class=\"_ _3\"></span>ambian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_\"> </span>g<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>impiant<span class=\"_ _3\"></span>i <span class=\"_\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"> </span>Galle<span class=\"_ _0\"></span>ria <span class=\"_ _2\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>V<span class=\"_ _0\"></span>ento<span class=\"_ _3\"></span> <span class=\"_\"> </span>e <span class=\"_ _2\"> </span>de<span class=\"_ _0\"></span>llo stabiliment<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>Bairo<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>Canavese<span class=\"_ _3\"></span>, <span class=\"_ _23\"> </span>rapprese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>da <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pian<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>elett<span class=\"_ _0\"></span>rici <span class=\"_ _24\"></span>e <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>risca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>dament<span class=\"_ _3\"></span>o. <span class=\"_ _23\"> </span>Gli investime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_\"> </span>in <span class=\"_\"> </span>\u201cImp<span class=\"_ _0\"></span>ianti\u201d <span class=\"_\"> </span>dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>fanno <span class=\"_\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>prev<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lentem<span class=\"_ _3\"></span>ente <span class=\"_ _30\"> </span>ad <span class=\"_\"> </span>opere <span class=\"_\"> </span>di rinnovame<span class=\"_ _3\"></span>nto rea<span class=\"_ _0\"></span>lizzate p<span class=\"_ _0\"></span>resso l\u2019<span class=\"ff3\">impiant<span class=\"_ _3\"></span>o della G<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lleria<span class=\"_ _0\"></span> del Ve<span class=\"_ _3\"></span>nto<span class=\"_ _1\"></span>.  </span>Gli <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>nvest<span class=\"_ _3\"></span>imenti <span class=\"_ _1d\"></span>effettuat<span class=\"_ _0\"></span>i <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>ell\u2019ese<span class=\"_ _3\"></span>rcizio <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>categori<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>\u201cAttrezzat<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>re <span class=\"_ _1d\"></span>informat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che\u201d <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>riferisc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> all\u2019acqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sto <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>apparecc<span class=\"_ _0\"></span>hi <span class=\"_ _24\"></span>inform<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tici<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _24\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>novament<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>tec<span class=\"_ _3\"></span>nologico <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>val<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ntemente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>di compete<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a de<span class=\"_ _3\"></span>lla Cap<span class=\"_ _0\"></span>ogrupp<span class=\"_ _0\"></span>o.  La <span class=\"_ _25\"> </span>CGU <span class=\"_ _22\"> </span>\u201cAltre <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>onn<span class=\"_ _1\"></span>esse<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>allo <span class=\"_ _25\"> </span>Stile\u201d, <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>ccog<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tale <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>nvestit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>netto <span class=\"_ _25\"> </span>della Capogru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po, <span class=\"_ _6\"></span>escluse <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>Bairo <span class=\"_ _6\"></span>Canavese<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>San <span class=\"_ _5\"></span>Giorgi<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>C<span class=\"_ _0\"></span>anavese<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Galle<span class=\"_ _0\"></span>ria <span class=\"_ _5\"></span>del Vento, <span class=\"_ _6\"></span>gli <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ltri <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>li <span class=\"_ _6\"></span>minori <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>partecipaz<span class=\"_ _0\"></span>ioni, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>stata <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>sv<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>seguito<span class=\"_ _0\"></span> agli impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t test<span class=\"_ _0\"></span> effett<span class=\"_ _0\"></span>uati neg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i ese<span class=\"_ _0\"></span>rciz<span class=\"_ _0\"></span>i 2019 e <span class=\"_ _3\"></span>2020 e di ripr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>stin<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore ne<span class=\"_ _3\"></span>l <span class=\"_ _1\"></span>2021<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span> Relativam<span class=\"_ _0\"></span>ente<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>CGU, <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>risultat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>mig<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iori <span class=\"_ _6\"></span>rispett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue<span class=\"_ _0\"></span>lli <span class=\"_ _6\"></span>previst<span class=\"_ _3\"></span>i nell\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o de<span class=\"_ _0\"></span>l t<span class=\"_ _3\"></span>est d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>impairme<span class=\"_ _3\"></span>nt c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span><span class=\"ff3\">veva <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>ndotto <span class=\"_ _3\"></span>al r<span class=\"_ _0\"></span>ipristino<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>mentre </span>il <span class=\"_ _3\"></span>budget<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2023 <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>ppr<span class=\"_ _0\"></span>ovato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Consigl<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>Amminist<span class=\"_ _0\"></span>raz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>16 <span class=\"_ _3\"></span>gen<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onferma le <span class=\"_ _22\"> </span>proiez<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>onsiderate<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>fin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _22\"> </span>t<span class=\"_ _0\"></span>ale <span class=\"_ _22\"> </span>test.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>I <span class=\"_ _22\"> </span>princi<span class=\"_ _0\"></span>pali <span class=\"_ _25\"> </span>driver <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>tale <span class=\"_ _22\"> </span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>liorament<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ono<span class=\"_ _3\"></span> rapprese<span class=\"_ _0\"></span>ntati<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dal <span class=\"_ _6\"></span>nuovo <span class=\"_ _1\"></span>posizi<span class=\"_ _0\"></span>onament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valle <span class=\"_ _6\"></span>delle <span class=\"_ _1\"></span>operazion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ristrutt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>raz<span class=\"_ _0\"></span>ione intraprese,<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>della <span class=\"_ _4\"> </span>raz<span class=\"_ _0\"></span>ionalizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _4\"> </span>risorse <span class=\"_\"> </span>interne <span class=\"_ _4\"> </span>volte <span class=\"_ _4\"> </span>ad <span class=\"_ _4\"> </span>elimin<span class=\"_ _0\"></span>are <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>sacche <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i inefficie<span class=\"_ _0\"></span>nza e<span class=\"_ _0\"></span> da un c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>test<span class=\"_ _0\"></span>o di me<span class=\"_ _3\"></span>rca<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> che s<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>velato m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gli<span class=\"_ _0\"></span>ore de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>pettative. Si <span class=\"_ _24\"></span>ric<span class=\"_ _0\"></span>orda <span class=\"_ _5\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>g<span class=\"_ _0\"></span>li <span class=\"_ _5\"></span>assets <span class=\"_ _24\"></span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pali<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>CGU, <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _5\"></span>cui <span class=\"_ _5\"></span>non <span class=\"_ _24\"></span>risulta<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>allocato<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>avviame<span class=\"_ _3\"></span>nto, <span class=\"_ _24\"></span>sono rapprese<span class=\"_ _0\"></span>ntati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dai te<span class=\"_ _3\"></span>rreni e<span class=\"_ _3\"></span> dagli <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>li di C<span class=\"_ _3\"></span>ambiano, <span class=\"_ _3\"></span>per i q<span class=\"_ _3\"></span>uali una<span class=\"_ _3\"></span> r<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>nte periz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>ita a <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e 2022 ha <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nferm<span class=\"_ _0\"></span>ato che <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"ff4\">fair value</span> sono <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompless<span class=\"_ _3\"></span>ivamente superior<span class=\"_ _0\"></span>i a<span class=\"_ _1\"></span>i r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i valori <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontabili. <span class=\"_ _1d\"></span>Pertant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>cons<span class=\"_ _3\"></span>id<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>azione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>quan<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>sopr<span class=\"_ _0\"></span>a <span class=\"_ _1d\"></span>illustrato<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>gli <span class=\"_ _1d\"></span>Ammi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>istrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _1d\"></span>hanno<span class=\"_ _3\"></span> ritenut<span class=\"_ _0\"></span>o <span class=\"_\"> </span>di <span class=\"_ _2\"> </span>non <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span>porre <span class=\"_\"> </span>a<span class=\"_ _3\"></span>d <span class=\"_\"> </span>impai<span class=\"_ _0\"></span>rment <span class=\"_\"> </span>tes<span class=\"_ _3\"></span>t <span class=\"_\"> </span>la <span class=\"_ _2\"> </span>C<span class=\"_ _0\"></span>GU, <span class=\"_\"> </span>in <span class=\"_ _2\"> </span>qua<span class=\"_ _0\"></span>nto <span class=\"_\"> </span>n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_\"> </span>h<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nn<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>ra<span class=\"_ _3\"></span>vvi<span class=\"_ _1\"></span>sato<span class=\"_ _3\"></span> indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri di<span class=\"_ _0\"></span> potenzi<span class=\"_ _0\"></span>ale perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a di va<span class=\"_ _0\"></span>lore. In <span class=\"_ _24\"></span>co<span class=\"fff\">ns<span class=\"_ _0\"></span>iderazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>performa<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span> <span class=\"_ _23\"></span>neg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tive<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>onsunti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ate <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _5\"></span>2022, <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>CGU <span class=\"_ _5\"></span>\u201cIngegne<span class=\"_ _3\"></span>ria </span>German<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a\u201d <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>\u201cAttivit\u00e0 <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>nesse <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _5\"></span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>ntrollata <span class=\"_ _6\"></span>Pininfar<span class=\"_ _3\"></span>ina <span class=\"_ _6\"></span>Shanghai <span class=\"_ _6\"></span>Co <span class=\"_ _6\"></span>Ltd\u201c <span class=\"_ _6\"></span>son<span class=\"_ _3\"></span>o state <span class=\"_ _6\"></span>sottop<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ste <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>impairment <span class=\"_ _1\"></span>all\u2019esit<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>quale <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _6\"></span>reso <span class=\"_ _6\"></span>necess<span class=\"_ _0\"></span>ario <span class=\"_ _6\"></span>e<span class=\"_ _6\"></span><span class=\"ff3\">ffettu<span class=\"_ _0\"></span>are </span>una s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _0\"></span> nett<span class=\"_ _0\"></span>e c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidate<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>anche <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>iderazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019esig<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>o v<span class=\"_ _3\"></span>alore apportat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>dalle <span class=\"_ _6\"></span>stesse <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>conso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(rispet<span class=\"_ _0\"></span>tivame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _6\"></span>circa <span class=\"_ _6\"></span>2 <span class=\"_ _5\"></span>m<span class=\"_ _0\"></span>ilioni <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>0,2 milioni di<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o). Il <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>\u2019us<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>delle <span class=\"_ _23\"> </span>CGU<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>in <span class=\"_ _23\"></span>oggetto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _24\"></span>s<span class=\"_ _1\"></span><span class=\"ff3\">tato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>det<span class=\"_ _3\"></span>erminato <span class=\"_ _24\"></span>utilizza<span class=\"_ _0\"></span>ndo <span class=\"_ _24\"></span>il <span class=\"_ _25\"> </span>met<span class=\"_ _3\"></span>odo <span class=\"_ _23\"> </span>fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziari<span class=\"_ _0\"></span>o </span>(nella vers<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"ff4\">unlevere<span class=\"_ _3\"></span>d<span class=\"ff3\">) attravers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> la dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>min<span class=\"_ _3\"></span>azione del fluss<span class=\"_ _0\"></span>o di cassa p<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>st tax,<span class=\"_ _0\"></span> ricavato<span class=\"_ _3\"></span> </span></span>dal <span class=\"_ _3\"></span>budget<span class=\"_ _0\"></span> 202<span class=\"_ _3\"></span>3 e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal p<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>an<span class=\"_ _3\"></span>o 2024-20<span class=\"_ _3\"></span>25 <span class=\"_ _0\"></span>appro<span class=\"_ _0\"></span>vati <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>Amm<span class=\"_ _3\"></span>inistrazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> gennaio<span class=\"_ _3\"></span> <span class=\"_\"> </span>20<span class=\"_ _0\"></span>23, <span class=\"_ _22\"> </span>attualizzati <span class=\"_ _22\"> </span>ad <span class=\"_ _2\"> </span>un <span class=\"_ _2\"> </span>W<span class=\"_ _3\"></span>ACC <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>6,8<span class=\"_ _3\"></span>8%<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>(I<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>gegne<span class=\"_ _3\"></span>ria <span class=\"_ _2\"> </span>Ge<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ma<span class=\"_ _0\"></span>nia) <span class=\"_ _2\"> </span>e <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>1<span class=\"_ _0\"></span>3,53<span class=\"_ _3\"></span>% (Att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _22\"> </span>connesse <span class=\"_ _25\"> </span>alla <span class=\"_ _22\"> </span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _22\"> </span>control<span class=\"_ _0\"></span>lata <span class=\"_ _22\"> </span>Pininf<span class=\"_ _3\"></span>arina <span class=\"_ _2\"> </span>S<span class=\"_ _3\"></span>hanghai <span class=\"_ _22\"> </span>Co <span class=\"_ _22\"> </span>Ltd).<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>Nel <span class=\"_ _25\"> </span>calcolo <span class=\"_ _25\"> </span>del termina<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> va<span class=\"_ _3\"></span>lue<span class=\"ff3\"> \u00e8 st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to c<span class=\"_ _3\"></span>onsiderato <span class=\"_ _3\"></span>un tas<span class=\"_ _0\"></span>so <span class=\"_ _3\"></span>di cres<span class=\"_ _3\"></span>ci<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>pari a<span class=\"_ _0\"></span>llo 0<span class=\"_ _0\"></span>,7% <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>quanto c<span class=\"_ _3\"></span>oncer<span class=\"_ _0\"></span>ne la<span class=\"_ _3\"></span> </span>CGU \"I<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _3\"></span>neria <span class=\"_ _3\"></span>Germania\"<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>mentre<span class=\"_ _3\"></span> si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3\"></span>deciso<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>mantenere <span class=\"_ _3\"></span>un t<span class=\"_ _3\"></span>asso <span class=\"_ _0\"></span>di c<span class=\"_ _3\"></span>rescita <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>zero<span class=\"_ _0\"></span> relativ<span class=\"_ _0\"></span>amente<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _6\"></span>C<span class=\"_ _0\"></span>GU<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>\u201cAttivit\u00e0 <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onnesse<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>control<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ata<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>Pininfar<span class=\"_ _3\"></span>ina <span class=\"_ _6\"></span>Shang<span class=\"_ _0\"></span>hai <span class=\"_ _6\"></span>Co<span class=\"_ _3\"></span> Ltd\u201c.<span class=\"ff3\"> </span>I <span class=\"_ _22\"> </span>flussi <span class=\"_ _25\"> </span>di <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>assa <span class=\"_ _22\"> </span>sono <span class=\"_ _22\"> </span>st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _22\"> </span>dete<span class=\"_ _3\"></span>rminati<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>con <span class=\"_ _22\"> </span>riferim<span class=\"_ _3\"></span>ento <span class=\"_ _22\"> </span>alle <span class=\"_ _25\"> </span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>sio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _25\"> </span>d<span class=\"_ _6\"></span>egli <span class=\"_ _25\"> </span>Amminist<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ator<span class=\"_ _0\"></span>i, basate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>su <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _0\"></span>nzion<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>ragione<span class=\"_ _0\"></span>voli <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>strab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li, <span class=\"_ _1d\"></span>rappresent<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tive<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>migl<span class=\"_ _0\"></span>ior <span class=\"_ _3\"></span>stim<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> f<span class=\"_ _0\"></span>uture<span class=\"_ _3\"></span> condizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_\"> </span>e<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>he<span class=\"_ _1\"></span>. <span class=\"_\"> </span><span class=\"fff\">L<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>izzazi<span class=\"_ _0\"></span>one <span class=\"_\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_\"> </span>avv<span class=\"_ _0\"></span>enuta <span class=\"_ _2\"> </span>ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _0\"></span>ndo <span class=\"_ _2\"> </span>un<span class=\"_ _0\"></span> <span class=\"_\"> </span>tass<span class=\"_ _3\"></span>o <span class=\"_\"> </span>che<span class=\"_ _3\"></span> <span class=\"_\"> </span>riflett<span class=\"_ _0\"></span>e <span class=\"_ _2\"> </span>le<span class=\"_ _0\"></span> </span>valutazi<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>renti di <span class=\"_ _1\"></span>mercat<span class=\"_ _3\"></span>o, <span class=\"_ _1\"></span>il v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span><span class=\"fff\">tem<span class=\"_ _0\"></span>porale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>del denaro <span class=\"_ _1\"></span>e i <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>pecific<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 </span>non r<span class=\"_ _0\"></span>iflesse nel<span class=\"_ _0\"></span>le stime de<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>lussi d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cassa.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-51-3": {
   "value": "Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _3\"></span>al s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>industria<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>Bai<span class=\"_ _0\"></span>ro Ca<span class=\"_ _3\"></span>navese,<span class=\"_ _3\"></span> iscritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore<span class=\"_ _3\"></span> contab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ari a <span class=\"_ _0\"></span>11<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>2 milioni di<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o, di cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> 10,5 pe<span class=\"_ _3\"></span>r <span class=\"_ _1\"></span>ter<span class=\"_ _0\"></span>reni e fa<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>br<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>i e 0<span class=\"_ _0\"></span>,7 per imp<span class=\"_ _3\"></span>ian<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e a<span class=\"_ _0\"></span>ltre attiv<span class=\"_ _0\"></span>it\u00e0 mate<span class=\"_ _3\"></span>riali, si ricorda <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>lo <span class=\"_ _28\"> </span>st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>nutil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzato <span class=\"_ _4\"> </span>dall<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>conclusi<span class=\"_ _0\"></span>one <span class=\"_ _4\"> </span>del <span class=\"_ _28\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>locaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _3\"></span> avven<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ta <span class=\"_ _23\"> </span>al <span class=\"_ _25\"> </span>31<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>dicembre <span class=\"_ _23\"> </span>2019.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Il <span class=\"_ _23\"> </span>valore <span class=\"_ _23\"> </span>conta<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>e <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>iscrizione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _23\"> </span>sito <span class=\"_ _23\"> </span>industri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _25\"> </span>stat<span class=\"_ _3\"></span>o pertant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>confro<span class=\"_ _0\"></span>ntato <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"ff4\">fa<span class=\"_ _0\"></span>ir v<span class=\"_ _3\"></span>alue<span class=\"ff3\"> <span class=\"_ _3\"></span>determinat<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>tenu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o cont<span class=\"_ _3\"></span>o deg<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>esiti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>valutazi<span class=\"_ _0\"></span>one </span></span>tecnico <span class=\"_ _25\"> </span>estim<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tiva <span class=\"_ _23\"> </span>dello <span class=\"_ _25\"> </span>stabiliment<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>riferita <span class=\"_ _25\"> </span>a <span class=\"_ _25\"> </span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _25\"> </span>2022, <span class=\"_ _25\"> </span>dalla<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>qua<span class=\"_ _0\"></span>le <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _25\"> </span>risu<span class=\"_ _0\"></span>ltato <span class=\"_ _25\"> </span>un valore a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>ineat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a <span class=\"_ _0\"></span>quell<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di libro. Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _1d\"></span>al <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ito <span class=\"_ _1d\"></span>industriale <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>Sa<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>Giorgi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>Ca<span class=\"_ _0\"></span>navese <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>ricorda <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>lo <span class=\"_ _3\"></span>stab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _1d\"></span>stato<span class=\"_ _3\"></span> mess<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to di inattivit\u00e0 a <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne 2015.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Il v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore contabile di iscrizione del sito industria<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, pari a 3,9 mi<span class=\"_ _0\"></span>lioni di eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, \u00e8 stato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>perta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>fro<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tato con il <span class=\"ff4\">fair va<span class=\"_ _0\"></span>lue<span class=\"ff3\"> dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> te<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uto c<span class=\"_ _0\"></span>onto </span></span>degli <span class=\"_\"> </span>es<span class=\"_ _0\"></span>iti <span class=\"_\"> </span>di <span class=\"_\"> </span>una <span class=\"_ _2\"> </span>valutazi<span class=\"_ _0\"></span>one <span class=\"_\"> </span>tecn<span class=\"_ _0\"></span>ico <span class=\"_\"> </span>estim<span class=\"_ _0\"></span>ativa <span class=\"_\"> </span>del<span class=\"_ _0\"></span>lo <span class=\"_\"> </span>stab<span class=\"_ _0\"></span>ilimento <span class=\"_\"> </span>r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ferita <span class=\"_\"> </span>a<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ch\u2019es<span class=\"_ _0\"></span>sa <span class=\"_\"> </span>a dicem<span class=\"_ _0\"></span>bre 2022, dalla qua<span class=\"_ _0\"></span>le <span class=\"_ _1\"></span>\u00e8 ris<span class=\"_ _0\"></span>ul<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to un valore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>allineat<span class=\"_ _0\"></span>o a qu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo di libro. Non si \u00e8 pertanto<span class=\"_ _3\"></span> proced<span class=\"_ _0\"></span>uto a regist<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>are a<span class=\"_ _0\"></span>lcun impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t sul val<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re di iscriz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tale sit<span class=\"_ _0\"></span>o indust<span class=\"_ _0\"></span>riale, anc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> tenuto <span class=\"_ _1d\"></span>conto <span class=\"_ _1d\"></span>del <span class=\"_ _1d\"></span>fa<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>che <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>mes<span class=\"_ _3\"></span>e <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>luglio <span class=\"_ _1d\"></span>2022 <span class=\"_ _1d\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _1d\"></span>espr<span class=\"_ _1\"></span>essa <span class=\"_ _1d\"></span>manifesta<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>interesse<span class=\"_ _3\"></span> da <span class=\"_ _3\"></span>parte<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>un <span class=\"_ _3\"></span>potenziale<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>acq<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>irente<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>valore<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sostanzi<span class=\"_ _3\"></span>almente <span class=\"_ _3\"></span>in <span class=\"_ _1d\"></span>lin<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>a c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>etto<span class=\"_ _3\"></span> contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _6\"></span>con<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>cessi<span class=\"_ _0\"></span>one <span class=\"_ _6\"></span>che, <span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _6\"></span>luce<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>degli <span class=\"_ _5\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enti<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>success<span class=\"_ _3\"></span>ivi <span class=\"_ _5\"></span>desc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>in <span class=\"_ _5\"></span>N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>32,<span class=\"_ _0\"></span> dovreb<span class=\"_ _0\"></span>be perfez<span class=\"_ _3\"></span>ionarsi nel<span class=\"_ _0\"></span> cors<span class=\"_ _0\"></span>o d<span class=\"_ _1\"></span>el<span class=\"_ _0\"></span> 2023.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span> I <span class=\"_ _1\"></span>terreni <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>fab<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ric<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>local<span class=\"_ _0\"></span>izzat<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>Ita<span class=\"_ _3\"></span>lia <span class=\"_ _6\"></span>sono <span class=\"_ _1\"></span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>propr<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>capogr<span class=\"_ _3\"></span>uppo <span class=\"_ _1\"></span>Pininfar<span class=\"_ _0\"></span>ina S.p.A. Le <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>\u201cImpianti\u201d<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>dei \u201cM<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>inar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>\u201d <span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>31 d<span class=\"_ _0\"></span>icembre <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>accolgo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>gli im<span class=\"_ _3\"></span>pian<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i e <span class=\"_ _2\"> </span>i <span class=\"_\"> </span>m<span class=\"_ _3\"></span>acchinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>press<span class=\"_ _3\"></span>o <span class=\"_\"> </span>il <span class=\"_\"> </span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_\"> </span>di <span class=\"_\"> </span>C<span class=\"_ _3\"></span>ambian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_\"> </span>g<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>impiant<span class=\"_ _3\"></span>i <span class=\"_\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _2\"> </span>Galle<span class=\"_ _0\"></span>ria <span class=\"_ _2\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>V<span class=\"_ _0\"></span>ento<span class=\"_ _3\"></span> <span class=\"_\"> </span>e <span class=\"_ _2\"> </span>de<span class=\"_ _0\"></span>llo stabiliment<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>Bairo<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>Canavese<span class=\"_ _3\"></span>, <span class=\"_ _23\"> </span>rapprese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>da <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pian<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>elett<span class=\"_ _0\"></span>rici <span class=\"_ _24\"></span>e <span class=\"_ _23\"></span>di <span class=\"_ _23\"></span>risca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>dament<span class=\"_ _3\"></span>o. <span class=\"_ _23\"> </span>Gli investime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_\"> </span>in <span class=\"_\"> </span>\u201cImp<span class=\"_ _0\"></span>ianti\u201d <span class=\"_\"> </span>dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>fanno <span class=\"_\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>prev<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lentem<span class=\"_ _3\"></span>ente <span class=\"_ _30\"> </span>ad <span class=\"_\"> </span>opere <span class=\"_\"> </span>di rinnovame<span class=\"_ _3\"></span>nto rea<span class=\"_ _0\"></span>lizzate p<span class=\"_ _0\"></span>resso l\u2019<span class=\"ff3\">impiant<span class=\"_ _3\"></span>o della G<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lleria<span class=\"_ _0\"></span> del Ve<span class=\"_ _3\"></span>nto<span class=\"_ _1\"></span>.  </span>Gli <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>nvest<span class=\"_ _3\"></span>imenti <span class=\"_ _1d\"></span>effettuat<span class=\"_ _0\"></span>i <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>ell\u2019ese<span class=\"_ _3\"></span>rcizio <span class=\"_ _1d\"></span>alla <span class=\"_ _1d\"></span>categori<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>\u201cAttrezzat<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>re <span class=\"_ _1d\"></span>informat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che\u201d <span class=\"_ _1d\"></span>si <span class=\"_ _1d\"></span>riferisc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> all\u2019acqu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sto <span class=\"_ _24\"></span>di <span class=\"_ _24\"></span>apparecc<span class=\"_ _0\"></span>hi <span class=\"_ _24\"></span>inform<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tici<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _24\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>novament<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>tec<span class=\"_ _3\"></span>nologico <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>val<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ntemente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>di compete<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a de<span class=\"_ _3\"></span>lla Cap<span class=\"_ _0\"></span>ogrupp<span class=\"_ _0\"></span>o.  La <span class=\"_ _25\"> </span>CGU <span class=\"_ _22\"> </span>\u201cAltre <span class=\"_ _23\"> </span>attivit\u00e0 <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>onn<span class=\"_ _1\"></span>esse<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>allo <span class=\"_ _25\"> </span>Stile\u201d, <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>ccog<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tale <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>nvestit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>netto <span class=\"_ _25\"> </span>della Capogru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po, <span class=\"_ _6\"></span>escluse <span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>Bairo <span class=\"_ _6\"></span>Canavese<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>San <span class=\"_ _5\"></span>Giorgi<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>C<span class=\"_ _0\"></span>anavese<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Galle<span class=\"_ _0\"></span>ria <span class=\"_ _5\"></span>del Vento, <span class=\"_ _6\"></span>gli <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ltri <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>li <span class=\"_ _6\"></span>minori <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>partecipaz<span class=\"_ _0\"></span>ioni, <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>stata <span class=\"_ _6\"></span>oggetto <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>sv<span class=\"_ _1\"></span>alu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>seguito<span class=\"_ _0\"></span> agli impa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t test<span class=\"_ _0\"></span> effett<span class=\"_ _0\"></span>uati neg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i ese<span class=\"_ _0\"></span>rciz<span class=\"_ _0\"></span>i 2019 e <span class=\"_ _3\"></span>2020 e di ripr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>stin<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore ne<span class=\"_ _3\"></span>l <span class=\"_ _1\"></span>2021<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span> Relativam<span class=\"_ _0\"></span>ente<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>tale <span class=\"_ _6\"></span>CGU, <span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>risultat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dell\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _6\"></span>2022 <span class=\"_ _6\"></span>sono <span class=\"_ _6\"></span>mig<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iori <span class=\"_ _6\"></span>rispett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>q<span class=\"_ _1\"></span>ue<span class=\"_ _0\"></span>lli <span class=\"_ _6\"></span>previst<span class=\"_ _3\"></span>i nell\u2019amb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o de<span class=\"_ _0\"></span>l t<span class=\"_ _3\"></span>est d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>impairme<span class=\"_ _3\"></span>nt c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span><span class=\"ff3\">veva <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>ndotto <span class=\"_ _3\"></span>al r<span class=\"_ _0\"></span>ipristino<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>2021, <span class=\"_ _3\"></span>mentre </span>il <span class=\"_ _3\"></span>budget<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>2023 <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>ppr<span class=\"_ _0\"></span>ovato<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Consigl<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>Amminist<span class=\"_ _0\"></span>raz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>16 <span class=\"_ _3\"></span>gen<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>onferma le <span class=\"_ _22\"> </span>proiez<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>onsiderate<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>fin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _22\"> </span>t<span class=\"_ _0\"></span>ale <span class=\"_ _22\"> </span>test.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>I <span class=\"_ _22\"> </span>princi<span class=\"_ _0\"></span>pali <span class=\"_ _25\"> </span>driver <span class=\"_ _22\"> </span>di <span class=\"_ _22\"> </span>tale <span class=\"_ _22\"> </span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>liorament<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ono<span class=\"_ _3\"></span> rapprese<span class=\"_ _0\"></span>ntati<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dal <span class=\"_ _6\"></span>nuovo <span class=\"_ _1\"></span>posizi<span class=\"_ _0\"></span>onament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valle <span class=\"_ _6\"></span>delle <span class=\"_ _1\"></span>operazion<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>ristrutt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>raz<span class=\"_ _0\"></span>ione intraprese,<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>della <span class=\"_ _4\"> </span>raz<span class=\"_ _0\"></span>ionalizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _4\"> </span>risorse <span class=\"_\"> </span>interne <span class=\"_ _4\"> </span>volte <span class=\"_ _4\"> </span>ad <span class=\"_ _4\"> </span>elimin<span class=\"_ _0\"></span>are <span class=\"_ _4\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>sacche <span class=\"_\"> </span>d<span class=\"_ _1\"></span>i inefficie<span class=\"_ _0\"></span>nza e<span class=\"_ _0\"></span> da un c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>test<span class=\"_ _0\"></span>o di me<span class=\"_ _3\"></span>rca<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> che s<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>velato m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gli<span class=\"_ _0\"></span>ore de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>pettative. Si <span class=\"_ _24\"></span>ric<span class=\"_ _0\"></span>orda <span class=\"_ _5\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>g<span class=\"_ _0\"></span>li <span class=\"_ _5\"></span>assets <span class=\"_ _24\"></span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pali<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>CGU, <span class=\"_ _24\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _5\"></span>cui <span class=\"_ _5\"></span>non <span class=\"_ _24\"></span>risulta<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>allocato<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>avviame<span class=\"_ _3\"></span>nto, <span class=\"_ _24\"></span>sono rapprese<span class=\"_ _0\"></span>ntati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dai te<span class=\"_ _3\"></span>rreni e<span class=\"_ _3\"></span> dagli <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>li di C<span class=\"_ _3\"></span>ambiano, <span class=\"_ _3\"></span>per i q<span class=\"_ _3\"></span>uali una<span class=\"_ _3\"></span> r<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>nte periz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>ita a <span class=\"_ _1\"></span>dicem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e 2022 ha <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nferm<span class=\"_ _0\"></span>ato che <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span><span class=\"ff4\">fair value</span> sono <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompless<span class=\"_ _3\"></span>ivamente superior<span class=\"_ _0\"></span>i a<span class=\"_ _1\"></span>i r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i valori <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>ontabili. <span class=\"_ _1d\"></span>Pertant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _1d\"></span>in <span class=\"_ _3\"></span>cons<span class=\"_ _3\"></span>id<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>azione <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>quan<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>sopr<span class=\"_ _0\"></span>a <span class=\"_ _1d\"></span>illustrato<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>gli <span class=\"_ _1d\"></span>Ammi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>istrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _1d\"></span>hanno<span class=\"_ _3\"></span> ritenut<span class=\"_ _0\"></span>o <span class=\"_\"> </span>di <span class=\"_ _2\"> </span>non <span class=\"_\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span>porre <span class=\"_\"> </span>a<span class=\"_ _3\"></span>d <span class=\"_\"> </span>impai<span class=\"_ _0\"></span>rment <span class=\"_\"> </span>tes<span class=\"_ _3\"></span>t <span class=\"_\"> </span>la <span class=\"_ _2\"> </span>C<span class=\"_ _0\"></span>GU, <span class=\"_\"> </span>in <span class=\"_ _2\"> </span>qua<span class=\"_ _0\"></span>nto <span class=\"_\"> </span>n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_\"> </span>h<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nn<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>ra<span class=\"_ _3\"></span>vvi<span class=\"_ _1\"></span>sato<span class=\"_ _3\"></span> indicat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri di<span class=\"_ _0\"></span> potenzi<span class=\"_ _0\"></span>ale perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a di va<span class=\"_ _0\"></span>lore. In <span class=\"_ _24\"></span>co<span class=\"fff\">ns<span class=\"_ _0\"></span>iderazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>performa<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span> <span class=\"_ _23\"></span>neg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tive<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>onsunti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ate <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>el <span class=\"_ _5\"></span>2022, <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>CGU <span class=\"_ _5\"></span>\u201cIngegne<span class=\"_ _3\"></span>ria </span>German<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a\u201d <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>\u201cAttivit\u00e0 <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>nesse <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _5\"></span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _6\"></span>co<span class=\"_ _0\"></span>ntrollata <span class=\"_ _6\"></span>Pininfar<span class=\"_ _3\"></span>ina <span class=\"_ _6\"></span>Shanghai <span class=\"_ _6\"></span>Co <span class=\"_ _6\"></span>Ltd\u201c <span class=\"_ _6\"></span>son<span class=\"_ _3\"></span>o state <span class=\"_ _6\"></span>sottop<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ste <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>test <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>impairment <span class=\"_ _1\"></span>all\u2019esit<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>quale <span class=\"_ _6\"></span>non <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _6\"></span>reso <span class=\"_ _6\"></span>necess<span class=\"_ _0\"></span>ario <span class=\"_ _6\"></span>e<span class=\"_ _6\"></span><span class=\"ff3\">ffettu<span class=\"_ _0\"></span>are </span>una s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>delle <span class=\"_ _0\"></span>attivit\u00e0<span class=\"_ _0\"></span> nett<span class=\"_ _0\"></span>e c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidate<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>anche <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>iderazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>dell\u2019esig<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>o v<span class=\"_ _3\"></span>alore apportat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>dalle <span class=\"_ _6\"></span>stesse <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>bilancio <span class=\"_ _6\"></span>conso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>(rispet<span class=\"_ _0\"></span>tivame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _6\"></span>circa <span class=\"_ _6\"></span>2 <span class=\"_ _5\"></span>m<span class=\"_ _0\"></span>ilioni <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>0,2 milioni di<span class=\"_ _0\"></span> eur<span class=\"_ _0\"></span>o). Il <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>\u2019us<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>delle <span class=\"_ _23\"> </span>CGU<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>in <span class=\"_ _23\"></span>oggetto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _24\"></span>s<span class=\"_ _1\"></span><span class=\"ff3\">tato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>det<span class=\"_ _3\"></span>erminato <span class=\"_ _24\"></span>utilizza<span class=\"_ _0\"></span>ndo <span class=\"_ _24\"></span>il <span class=\"_ _25\"> </span>met<span class=\"_ _3\"></span>odo <span class=\"_ _23\"> </span>fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziari<span class=\"_ _0\"></span>o </span>(nella vers<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"ff4\">unlevere<span class=\"_ _3\"></span>d<span class=\"ff3\">) attravers<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> la dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>min<span class=\"_ _3\"></span>azione del fluss<span class=\"_ _0\"></span>o di cassa p<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>st tax,<span class=\"_ _0\"></span> ricavato<span class=\"_ _3\"></span> </span></span>dal <span class=\"_ _3\"></span>budget<span class=\"_ _0\"></span> 202<span class=\"_ _3\"></span>3 e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dal p<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>an<span class=\"_ _3\"></span>o 2024-20<span class=\"_ _3\"></span>25 <span class=\"_ _0\"></span>appro<span class=\"_ _0\"></span>vati <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>Consiglio <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>Amm<span class=\"_ _3\"></span>inistrazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>data 1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> gennaio<span class=\"_ _3\"></span> <span class=\"_\"> </span>20<span class=\"_ _0\"></span>23, <span class=\"_ _22\"> </span>attualizzati <span class=\"_ _22\"> </span>ad <span class=\"_ _2\"> </span>un <span class=\"_ _2\"> </span>W<span class=\"_ _3\"></span>ACC <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>6,8<span class=\"_ _3\"></span>8%<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>(I<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>gegne<span class=\"_ _3\"></span>ria <span class=\"_ _2\"> </span>Ge<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ma<span class=\"_ _0\"></span>nia) <span class=\"_ _2\"> </span>e <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>1<span class=\"_ _0\"></span>3,53<span class=\"_ _3\"></span>% (Att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _22\"> </span>connesse <span class=\"_ _25\"> </span>alla <span class=\"_ _22\"> </span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _22\"> </span>control<span class=\"_ _0\"></span>lata <span class=\"_ _22\"> </span>Pininf<span class=\"_ _3\"></span>arina <span class=\"_ _2\"> </span>S<span class=\"_ _3\"></span>hanghai <span class=\"_ _22\"> </span>Co <span class=\"_ _22\"> </span>Ltd).<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>Nel <span class=\"_ _25\"> </span>calcolo <span class=\"_ _25\"> </span>del termina<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> va<span class=\"_ _3\"></span>lue<span class=\"ff3\"> \u00e8 st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to c<span class=\"_ _3\"></span>onsiderato <span class=\"_ _3\"></span>un tas<span class=\"_ _0\"></span>so <span class=\"_ _3\"></span>di cres<span class=\"_ _3\"></span>ci<span class=\"_ _1\"></span>ta <span class=\"_ _3\"></span>pari a<span class=\"_ _0\"></span>llo 0<span class=\"_ _0\"></span>,7% <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>quanto c<span class=\"_ _3\"></span>oncer<span class=\"_ _0\"></span>ne la<span class=\"_ _3\"></span> </span>CGU \"I<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>geg<span class=\"_ _3\"></span>neria <span class=\"_ _3\"></span>Germania\"<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>mentre<span class=\"_ _3\"></span> si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _3\"></span>deciso<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>mantenere <span class=\"_ _3\"></span>un t<span class=\"_ _3\"></span>asso <span class=\"_ _0\"></span>di c<span class=\"_ _3\"></span>rescita <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>zero<span class=\"_ _0\"></span> relativ<span class=\"_ _0\"></span>amente<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>alla <span class=\"_ _6\"></span>C<span class=\"_ _0\"></span>GU<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>\u201cAttivit\u00e0 <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>onnesse<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>alla<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>control<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ata<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>Pininfar<span class=\"_ _3\"></span>ina <span class=\"_ _6\"></span>Shang<span class=\"_ _0\"></span>hai <span class=\"_ _6\"></span>Co<span class=\"_ _3\"></span> Ltd\u201c.<span class=\"ff3\"> </span>I <span class=\"_ _22\"> </span>flussi <span class=\"_ _25\"> </span>di <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>assa <span class=\"_ _22\"> </span>sono <span class=\"_ _22\"> </span>st<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti <span class=\"_ _22\"> </span>dete<span class=\"_ _3\"></span>rminati<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>con <span class=\"_ _22\"> </span>riferim<span class=\"_ _3\"></span>ento <span class=\"_ _22\"> </span>alle <span class=\"_ _25\"> </span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>sio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _25\"> </span>d<span class=\"_ _6\"></span>egli <span class=\"_ _25\"> </span>Amminist<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ator<span class=\"_ _0\"></span>i, basate<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>su <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>ssu<span class=\"_ _0\"></span>nzion<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>ragione<span class=\"_ _0\"></span>voli <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>strab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li, <span class=\"_ _1d\"></span>rappresent<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tive<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>migl<span class=\"_ _0\"></span>ior <span class=\"_ _3\"></span>stim<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> f<span class=\"_ _0\"></span>uture<span class=\"_ _3\"></span> condizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_\"> </span>e<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>he<span class=\"_ _1\"></span>. <span class=\"_\"> </span><span class=\"fff\">L<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>izzazi<span class=\"_ _0\"></span>one <span class=\"_\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_\"> </span>avv<span class=\"_ _0\"></span>enuta <span class=\"_ _2\"> </span>ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _0\"></span>ndo <span class=\"_ _2\"> </span>un<span class=\"_ _0\"></span> <span class=\"_\"> </span>tass<span class=\"_ _3\"></span>o <span class=\"_\"> </span>che<span class=\"_ _3\"></span> <span class=\"_\"> </span>riflett<span class=\"_ _0\"></span>e <span class=\"_ _2\"> </span>le<span class=\"_ _0\"></span> </span>valutazi<span class=\"_ _0\"></span>oni <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>renti di <span class=\"_ _1\"></span>mercat<span class=\"_ _3\"></span>o, <span class=\"_ _1\"></span>il v<span class=\"_ _1\"></span>alore <span class=\"_ _1\"></span><span class=\"fff\">tem<span class=\"_ _0\"></span>porale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>del denaro <span class=\"_ _1\"></span>e i <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>pecific<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 </span>non r<span class=\"_ _0\"></span>iflesse nel<span class=\"_ _0\"></span>le stime de<span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>lussi d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cassa.  28 <span class=\"ls0\">-<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>RIP<span class=\"_ _1\"></span>R<span class=\"_ _3\"></span>ESE<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>DI <span class=\"_ _6\"></span>VA<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>ORE <span class=\"_ _1\"></span>(SVAL<span class=\"_ _3\"></span>UT<span class=\"_ _1\"></span>AZ<span class=\"_ _0\"></span>IONI) <span class=\"_ _1\"></span>NETTE <span class=\"_ _1\"></span>DI <span class=\"_ _6\"></span>ATTIV<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>T\u00c0<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>MATERIA<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I, <span class=\"_ _1\"></span>IMMATER<span class=\"_ _0\"></span>IALI <span class=\"_ _1\"></span>E <span class=\"_ _6\"></span>DIRIT<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>O<span class=\"_ _3\"></span> </span>D'USO Come <span class=\"_ _1\"></span>descritto <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>Note <span class=\"_ _6\"></span>5 <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>6, <span class=\"_ _6\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>2022 <span class=\"_ _1\"></span>non <span class=\"_ _6\"></span>risulta<span class=\"_ _0\"></span>no <span class=\"_ _6\"></span>svalutaz<span class=\"_ _3\"></span>ioni, <span class=\"_ _5\"></span>n\u00e9<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>riprese <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>valore, <span class=\"_ _6\"></span>di attivit\u00e0 m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ter<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali (imm<span class=\"_ _3\"></span>obili, im<span class=\"_ _0\"></span>pianti e<span class=\"_ _0\"></span> macc<span class=\"_ _0\"></span>hinari) <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>diritto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d\u2019us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Relativam<span class=\"_ _0\"></span>ente <span class=\"_ _2\"> </span>a<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_\"> </span>attivit\u00e0 <span class=\"_ _2\"> </span>imm<span class=\"_ _0\"></span>ateriali, <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ome <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>scri<span class=\"_ _1\"></span>tto <span class=\"_ _2\"> </span>nel<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_\"> </span>Not<span class=\"_ _3\"></span>a <span class=\"_\"> </span>7, <span class=\"_\"> </span>a<span class=\"_ _3\"></span> <span class=\"_\"> </span>fine <span class=\"_\"> </span>ese<span class=\"_ _0\"></span>rciz<span class=\"_ _0\"></span>io <span class=\"_ _2\"> </span>la Capogru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po h<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>aggiorn<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>proprie v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ioni <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>recupera<span class=\"_ _3\"></span>bilit\u00e0 <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>cap<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>talizzat<span class=\"_ _3\"></span>o per <span class=\"_ _3\"></span>l\u2019acquis<span class=\"_ _0\"></span>izione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _0\"></span>comm<span class=\"_ _3\"></span>essa <span class=\"_ _3\"></span>di ingeg<span class=\"_ _3\"></span>neria <span class=\"_ _3\"></span>di d<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>rata<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>luriannuale<span class=\"_ _0\"></span> pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> t<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ner <span class=\"_ _0\"></span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>del mutat<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>test<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>e, <span class=\"_ _25\"> </span>ritenend<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>poc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>proba<span class=\"_ _0\"></span>bile <span class=\"_ _25\"> </span>la <span class=\"_ _25\"> </span>ripresa<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _25\"> </span>relati<span class=\"_ _0\"></span>ve <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>citata<span class=\"_ _3\"></span> commes<span class=\"_ _0\"></span>sa, <span class=\"_ _5\"></span>ha <span class=\"_ _24\"></span>procedut<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>svalutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _5\"></span>dei <span class=\"_ _24\"></span>costi<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>in <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>denza <span class=\"_ _5\"></span>capita<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>zzat<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>e <span class=\"_ _5\"></span>con un\u2019egu<span class=\"_ _0\"></span>ale <span class=\"_\"> </span>rim<span class=\"_ _0\"></span>isurazione<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _2\"> </span>verso <span class=\"_\"> </span>il <span class=\"_\"> </span>for<span class=\"_ _0\"></span>nitore, <span class=\"_\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>ualme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ondiz<span class=\"_ _0\"></span>ionata<span class=\"_ _0\"></span> all\u2019<span class=\"ff3\">incasso<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spettiv<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>della<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>ommessa<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>ngeg<span class=\"_ _0\"></span>neria, <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>entram<span class=\"_ _0\"></span>bi <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>effet<span class=\"_ _0\"></span>ti <span class=\"_ _1d\"></span>nettati <span class=\"_ _1d\"></span>n<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a </span>voce in c<span class=\"_ _3\"></span>ommento. Nel <span class=\"_ _3\"></span>2021<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>lla <span class=\"_ _1d\"></span>base <span class=\"_ _1d\"></span>dei <span class=\"_ _3\"></span>risu<span class=\"_ _0\"></span>ltati <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ll\u2019impairment <span class=\"_ _1d\"></span>test <span class=\"_ _1d\"></span>cond<span class=\"_ _3\"></span>otto <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>fine <span class=\"_ _3\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio, <span class=\"_ _1d\"></span>il <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _1d\"></span>ave<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a proced<span class=\"_ _0\"></span>uto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ripr<span class=\"_ _0\"></span>istini <span class=\"_ _1\"></span>di v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>atti<span class=\"fff\">vi<span class=\"_ _1\"></span>t\u00e0 della CG<span class=\"_ _1\"></span>U <span class=\"_ _1\"></span>\u201cAlt<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>nesse<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>allo <span class=\"_ _1\"></span>stile\u201d<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>per<span class=\"_ _3\"></span> </span>compless<span class=\"_ _0\"></span>ivi <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>2.674 <span class=\"_ _1\"></span>migliai<span class=\"_ _0\"></span>a, <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>ui <span class=\"_ _5\"></span>euro <span class=\"_ _6\"></span>2.338<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>migliaia <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>iferit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>ad <span class=\"_ _6\"></span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _6\"></span>diverse<span class=\"_ _3\"></span> dall\u2019Im<span class=\"_ _0\"></span>mobile <span class=\"_ _12\"> </span>di <span class=\"_ _12\"> </span>Cam<span class=\"_ _0\"></span>biano <span class=\"_ _12\"> </span>ed <span class=\"_ _12\"> </span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>336 <span class=\"_ _12\"> </span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gliaia <span class=\"_ _2c\"> </span>a<span class=\"_ _1\"></span>d <span class=\"_ _12\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _12\"> </span>immater<span class=\"_ _0\"></span>iali <span class=\"_ _12\"> </span>di<span class=\"_ _0\"></span>verse dall\u2019av<span class=\"_ _0\"></span>viamento.<span class=\"_ _3\"></span><span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-54-2": {
   "value": "6 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> <span class=\"ff10\">ATTIV<span class=\"_ _0\"></span>IT\u00c0 PER<span class=\"_ _0\"></span> DIRITTO<span class=\"_ _3\"></span> D\u2019USO E PA<span class=\"_ _3\"></span>SS<span class=\"_ _1\"></span>IVI<span class=\"_ _0\"></span>T\u00c0 PER<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>DIRI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>TO D<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>USO<span class=\"ff6\"> </span></span></span>Attivit\u00e0 <span class=\"_ _0\"></span>per dir<span class=\"_ _0\"></span>itto d\u2019u<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>o<span class=\"ff6\"> </span>Il <span class=\"_ _6\"></span>valor<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>netto <span class=\"_ _6\"></span>delle <span class=\"_ _6\"></span>Attivit\u00e0 <span class=\"_ _6\"></span>per <span class=\"_ _5\"></span>diritt<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>d\u2019uso <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span><span class=\"ff3\">di<span class=\"_ _1\"></span>cem<span class=\"_ _3\"></span>bre <span class=\"_ _5\"></span>2022 <span class=\"_ _6\"></span>ammo<span class=\"_ _0\"></span>nta <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>2,3 <span class=\"_ _6\"></span>milioni<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>di </span>euro <span class=\"_ _6\"></span>(3 <span class=\"_ _6\"></span>milioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>euro <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>dicemb<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>2021) <span class=\"_ _6\"></span>ed <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>subit<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>la<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>seg<span class=\"_ _0\"></span>uente <span class=\"_ _6\"></span>movime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>zione <span class=\"_ _6\"></span>nel<span class=\"_ _0\"></span> corso deg<span class=\"_ _0\"></span>li u<span class=\"_ _0\"></span>ltimi due<span class=\"_ _0\"></span> eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi: Vetture e <span class=\"_ _1\"></span> Terreni e <span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n miglia<span class=\"_ _1\"></span>ia di euro) Totale<span class=\"_ _1\"></span> altri beni<span class=\"_ _1\"></span> fabbricati<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contab<span class=\"_ _1\"></span>ile 31 dic<span class=\"_ _1\"></span>embre 20<span class=\"_ _1\"></span>20<span class=\"_ _1\"></span> 109<span class=\"ls0\"> </span>3.44<span class=\"_ _1\"></span>8 3.55<span class=\"_ _1\"></span>7  Movimenti 20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span>   Investimen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span> 209<span class=\"_ _1\"></span><span class=\"ls0\"> </span>110<span class=\"ls0\"> </span>319<span class=\"ls0\"> </span> Alienazioni n<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span> - - -  Riclassifiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - 26<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span> Ammorta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span> (98)<span class=\"_ _1\"></span> (833) (931)  Ripri<span class=\"_ _1\"></span>stini/sva<span class=\"_ _1\"></span>lutazioni  - - -  Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _6\"></span> - 1 1 Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span> 220<span class=\"ls0\"> </span>2.75<span class=\"_ _1\"></span>2 2.97<span class=\"_ _1\"></span>2 Movimenti 2<span class=\"_ _1\"></span>022<span class=\"_ _1\"></span>  Investimen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span> 285<span class=\"_ _1\"></span><span class=\"ls0\"> </span>68<span class=\"ls0\"> </span>353<span class=\"ls0\"> </span> Alienazioni n<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span> - - -  Riclassifiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (20)<span class=\"_ _1\"></span> - (20)<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span> (157) (819) (976)  Ripri<span class=\"_ _1\"></span>stini/sva<span class=\"_ _1\"></span>lutazioni  - - -  Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _6\"></span> 1 15<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 329<span class=\"ls0\"> </span>2.01<span class=\"_ _1\"></span>6 2.34<span class=\"_ _1\"></span>5 La <span class=\"_ _3\"></span>voce, <span class=\"_ _3\"></span>deriv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nte <span class=\"_ _1d\"></span>dall\u2019applic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _3\"></span>IFRS <span class=\"_ _3\"></span>16, <span class=\"_ _3\"></span>rap<span class=\"_ _0\"></span>present<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>diritto <span class=\"_ _3\"></span>d\u2019us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>beni<span class=\"_ _1\"></span><span class=\"ff3\"> </span>sottosta<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>affitto <span class=\"_ _25\"> </span>sottosc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itt<span class=\"_ _0\"></span>i <span class=\"_ _22\"> </span>da<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>so<span class=\"_ _3\"></span>ci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _25\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>prevalente<span class=\"_ _3\"></span>mente <span class=\"_ _25\"> </span>per immobil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ad us<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> uff<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cio. Passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>finanzi<span class=\"_ _3\"></span>arie per diri<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>to d<span class=\"_ _0\"></span>\u2019uso<span class=\"ff6\"> </span>La <span class=\"_ _25\"> </span>voce, <span class=\"_ _22\"> </span>comp<span class=\"_ _0\"></span>lessivam<span class=\"_ _0\"></span>ente<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>par<span class=\"_ _3\"></span>i <span class=\"_ _22\"> </span>a <span class=\"_ _2\"> </span>e<span class=\"_ _3\"></span>uro <span class=\"_ _22\"> </span>2.59<span class=\"_ _0\"></span>1 <span class=\"_ _25\"> </span>migliaia <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>31 <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>icem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>2022<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>(eur<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>3.34<span class=\"_ _0\"></span>0 migliai<span class=\"_ _0\"></span>a al 31 dicem<span class=\"_ _3\"></span>bre <span class=\"_ _1\"></span>2021<span class=\"_ _3\"></span>), e<span class=\"_ _0\"></span>videnzia <span class=\"_ _0\"></span>le seg<span class=\"_ _0\"></span>uenti <span class=\"_ _1\"></span>sca<span class=\"_ _3\"></span>denze: Valore Fluss<span class=\"_ _1\"></span>i di cui entro<span class=\"_ _1\"></span> 1 di cui tra 1 e<span class=\"_ _1\"></span> di cui oltre<span class=\"_ _1\"></span> 5 (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) contabile finanziari anno<span class=\"ls0\"> </span>5 anni anni<span class=\"ls0\"> </span>31.1<span class=\"_ _1\"></span>2.2022 contrattua<span class=\"_ _1\"></span>li  Pass<span class=\"_ _1\"></span>ivit\u00e0 per diri<span class=\"_ _1\"></span>tto d'uso<span class=\"_ _1\"></span>  2.591 2.819 1.<span class=\"ff4 ls0\">403<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span>1.416 - Nel c<span class=\"_ _3\"></span>orso de<span class=\"_ _3\"></span>l 2<span class=\"_ _0\"></span>022 <span class=\"_ _3\"></span>il G<span class=\"_ _0\"></span>rupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>ha c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rris<span class=\"_ _0\"></span>posto<span class=\"_ _0\"></span> ca<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span> be<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>leasing <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> e<span class=\"_ _3\"></span>uro <span class=\"_ _0\"></span>1.24<span class=\"_ _3\"></span>1 miglia<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a. Importi<span class=\"_ _0\"></span> rilevati<span class=\"_ _0\"></span> nell\u2019utile/(<span class=\"_ _3\"></span>perdita) d<span class=\"_ _3\"></span>ell\u2019esercizio<span class=\"ff6\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Ammortam<span class=\"_ _1\"></span>enti di<span class=\"_ _1\"></span> attivi<span class=\"_ _1\"></span>t\u00e0 per diritto d<span class=\"_ _1\"></span>'uso <span class=\"_ _1\"></span> (976) (931) Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> sulle passiv<span class=\"_ _1\"></span>it\u00e0 per di<span class=\"_ _1\"></span>ritto d\u2019uso<span class=\"_ _6\"></span><span class=\"ff3\"> </span>(143) (173) Impairmen<span class=\"_ _1\"></span>t di attiv<span class=\"_ _1\"></span>it\u00e0 per di<span class=\"_ _1\"></span>ritto d'uso<span class=\"_ _1\"></span>  - - Costi relativi<span class=\"_ _1\"></span> ai leas<span class=\"_ _1\"></span>ing a breve<span class=\"_ _1\"></span> termin<span class=\"_ _1\"></span>e o di modesto v<span class=\"_ _1\"></span>alor<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span> (72)<span class=\"_ _1\"></span> (87)<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> (1.1<span class=\"_ _1\"></span>91) (1.1<span class=\"_ _1\"></span>91) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-2": {
   "value": "7 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> ATTIV<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>T\u00c0 IM<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>TERIALI </span>Il <span class=\"_ _6\"></span>valore <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>etto <span class=\"_ _1\"></span>delle <span class=\"_ _5\"></span>Att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _6\"></span>immateri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>2022 <span class=\"_ _1\"></span>ammonta <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>0,7 <span class=\"_ _6\"></span>milion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>eur<span class=\"_ _0\"></span>o (6,3 mi<span class=\"_ _0\"></span>lioni d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro a<span class=\"_ _3\"></span>l 31 dicemb<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e 2021<span class=\"_ _0\"></span>) e<span class=\"_ _3\"></span>d ha su<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ito l<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> seg<span class=\"_ _3\"></span>uen<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> mo<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>ntazione <span class=\"_ _3\"></span>del cors<span class=\"_ _0\"></span>o dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>:<span class=\"ff6\"> </span>Altre (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) Licenze<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> immobiliz<span class=\"_ _1\"></span>zazioni<span class=\"_ _1\"></span>  Costo stori<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span> 7.393 8.191 15.584<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti e sv<span class=\"_ _1\"></span>alutazioni<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati <span class=\"_ _1\"></span> (7.393)<span class=\"_ _1\"></span> (2.601)<span class=\"_ _1\"></span> (9.994)<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> - 5.59<span class=\"_ _1\"></span>0 5.59<span class=\"_ _1\"></span>0 Movimenti 2<span class=\"_ _1\"></span>021<span class=\"_ _1\"></span>  Investimen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span> 441<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>472<span class=\"ls0\"> </span> Alienazioni n<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span> - - -  Riclassifiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - - -  Ammorta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span> (57)<span class=\"_ _1\"></span> (55)<span class=\"_ _1\"></span> (112)  Ripri<span class=\"_ _1\"></span>stini/sva<span class=\"_ _1\"></span>lutazioni  326<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>336<span class=\"ls0\"> </span> Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _6\"></span> - - - Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e finale<span class=\"_ _1\"></span> 710<span class=\"ls0\"> </span>5.57<span class=\"_ _1\"></span>6 6.28<span class=\"_ _1\"></span>6  Costo stori<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span> 7.833 8.223 16.056<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti e sv<span class=\"_ _1\"></span>alutazioni<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati <span class=\"_ _1\"></span> (7.123)<span class=\"_ _1\"></span> (2.646)<span class=\"_ _1\"></span> (9.769)<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contab<span class=\"_ _1\"></span>ile 31 dic<span class=\"_ _1\"></span>embre 20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span> 710<span class=\"ls0\"> </span>5.57<span class=\"_ _1\"></span>7 6.28<span class=\"_ _1\"></span>7 Movimenti 2<span class=\"_ _1\"></span>022<span class=\"_ _1\"></span>  Investimen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span> 160<span class=\"ls0\"> </span>- 160<span class=\"ls0\"> </span> Alienazioni n<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span> - - -  Riclassifiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - - -  Ammorta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span> (278) (54)<span class=\"_ _1\"></span> (332)  Ripri<span class=\"_ _1\"></span>stini/sva<span class=\"_ _1\"></span>lutazioni  - (5.450)<span class=\"_ _1\"></span> (5.450)<span class=\"_ _1\"></span>  Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _6\"></span> - - - Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e finale<span class=\"_ _1\"></span> 592<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>665<span class=\"ls0\"> </span> Costo stori<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span> 7.993 2.773 10.766<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti e sv<span class=\"_ _1\"></span>alutazioni<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati <span class=\"_ _1\"></span> (7.401)<span class=\"_ _1\"></span> (2.700)<span class=\"_ _1\"></span> (10.101)<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 592<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>665<span class=\"ls0\"> </span>All\u2019intern<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>mmate<span class=\"_ _3\"></span>riali <span class=\"_ _24\"></span>nell\u2019es<span class=\"_ _0\"></span>erciz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _24\"></span>2018 <span class=\"_ _5\"></span>era <span class=\"_ _24\"></span>stato <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>izzato <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore relativ<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>consulenz<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er l\u2019acqui<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>zione di <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>comm<span class=\"_ _0\"></span>essa d<span class=\"_ _1\"></span>i i<span class=\"_ _1\"></span>ngeg<span class=\"_ _3\"></span>neria <span class=\"_ _1\"></span>di durata <span class=\"_ _23\"> </span>pluriann<span class=\"_ _0\"></span>uale <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>compete<span class=\"_ _3\"></span>nza <span class=\"_ _25\"> </span>della <span class=\"_ _23\"> </span>Capogruppo.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Tale<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>e<span class=\"_ _3\"></span>ra <span class=\"_ _25\"> </span>stata<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ata <span class=\"_ _23\"> </span>in misura <span class=\"_ _1\"></span>pari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>debit<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>reg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>strato<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>determ<span class=\"_ _3\"></span>inando <span class=\"_ _6\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attualizzat<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>piano <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti contratt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>almente<span class=\"_ _3\"></span> previsti ne<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>front<span class=\"_ _0\"></span>i del forn<span class=\"_ _0\"></span>itore<span class=\"_ _0\"></span> (vedasi N<span class=\"_ _3\"></span>ota <span class=\"_ _1\"></span>17).<span class=\"_ _3\"></span> L\u2019a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>amento, cos<span class=\"_ _3\"></span>\u00ec come <span class=\"_ _3\"></span>i p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>uali<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>revist<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>on i<span class=\"_ _0\"></span>l f<span class=\"_ _0\"></span>ornitore,<span class=\"_ _3\"></span> era <span class=\"_ _0\"></span>st<span class=\"_ _3\"></span>ato s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>spes<span class=\"_ _3\"></span>o coe<span class=\"_ _3\"></span>rentemente<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>on la <span class=\"_ _1\"></span>sospens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>commes<span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ingegne<span class=\"_ _3\"></span>ria <span class=\"_ _6\"></span>cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riferiva.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>In <span class=\"_ _6\"></span>consi<span class=\"_ _3\"></span>derazione d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> tension<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ivanti <span class=\"_ _23\"> </span>dalla <span class=\"_ _23\"> </span>situazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>geopolit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ca <span class=\"_ _23\"> </span>che <span class=\"_ _23\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>isto <span class=\"_ _24\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>ulteriore <span class=\"_ _23\"></span>peggi<span class=\"_ _0\"></span>orament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>a causa <span class=\"_ _23\"> </span>del <span class=\"_ _22\"> </span>confl<span class=\"_ _0\"></span>itto <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _25\"> </span>Ucraina, <span class=\"_ _25\"> </span>a <span class=\"_ _25\"> </span>fine <span class=\"_ _25\"> </span>esercizi<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>la <span class=\"_ _22\"> </span>C<span class=\"_ _0\"></span>apogru<span class=\"_ _0\"></span>ppo <span class=\"_ _25\"> </span>ha <span class=\"_ _25\"> </span>aggi<span class=\"_ _0\"></span>ornato <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>propr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> valutazi<span class=\"_ _0\"></span>oni <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>recuper<span class=\"_ _3\"></span>abilit\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _28\"> </span>tener <span class=\"_ _4\"> </span>conto <span class=\"_ _4\"> </span>del <span class=\"_ _28\"> </span>mut<span class=\"_ _0\"></span>ato <span class=\"_ _28\"> </span>co<span class=\"_ _0\"></span>ntesto <span class=\"_ _4\"> </span>e, <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>itenen<span class=\"_ _3\"></span>do <span class=\"_ _28\"> </span>poco<span class=\"_ _3\"></span> probabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>la <span class=\"_\"> </span>ripresa<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_\"> </span>relati<span class=\"_ _0\"></span>ve <span class=\"_\"> </span>alla <span class=\"_\"> </span>citat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_\"> </span>comme<span class=\"_ _0\"></span>ssa, <span class=\"_\"> </span>ha <span class=\"_\"> </span>pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ced<span class=\"_ _0\"></span>uto <span class=\"_\"> </span>con <span class=\"_\"> </span>la<span class=\"_ _3\"></span> svalutaz<span class=\"_ _0\"></span>ione <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>valore <span class=\"_ _26\"> </span><span class=\"fff\">del<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>o <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>prec<span class=\"_ _3\"></span>edenza<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>capit<span class=\"_ _0\"></span>alizzat<span class=\"_ _0\"></span>o <span class=\"_ _26\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>con <span class=\"_ _16\"> </span>un<span class=\"_ _1\"></span>\u2019eg<span class=\"_ _3\"></span>uale </span>rimisura<span class=\"_ _0\"></span>zione <span class=\"_ _1\"></span>della p<span class=\"_ _1\"></span>assiv<span class=\"_ _0\"></span>it\u00e0 v<span class=\"_ _1\"></span>erso <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>fornit<span class=\"_ _0\"></span>ore, <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>almente <span class=\"_ _1\"></span>cond<span class=\"_ _0\"></span>izionata all\u2019incass<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>dei corrispett<span class=\"_ _3\"></span>ivi <span class=\"_ _5\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>comme<span class=\"_ _0\"></span>ssa<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>ingegne<span class=\"_ _3\"></span>ria, <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _5\"></span>entram<span class=\"_ _0\"></span>bi <span class=\"_ _6\"></span>gli <span class=\"_ _5\"></span>effett<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>nett<span class=\"_ _0\"></span>ati <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>voce <span class=\"_ _6\"></span>nella voce <span class=\"_ _1d\"></span>Ri<span class=\"_ _1\"></span>pres<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>(svalut<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>) <span class=\"_ _3\"></span>nette<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>teria<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, <span class=\"_ _3\"></span>immate<span class=\"_ _3\"></span>riali <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>diritt<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>d'uso <span class=\"_ _3\"></span>(N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 28). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-55-3": {
   "value": "7 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> ATTIV<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>T\u00c0 IM<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>TERIALI </span>Il <span class=\"_ _6\"></span>valore <span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>etto <span class=\"_ _1\"></span>delle <span class=\"_ _5\"></span>Att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _6\"></span>immateri<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>2022 <span class=\"_ _1\"></span>ammonta <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>0,7 <span class=\"_ _6\"></span>milion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>eur<span class=\"_ _0\"></span>o (6,3 mi<span class=\"_ _0\"></span>lioni d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro a<span class=\"_ _3\"></span>l 31 dicemb<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e 2021<span class=\"_ _0\"></span>) e<span class=\"_ _3\"></span>d ha su<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ito l<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> seg<span class=\"_ _3\"></span>uen<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> mo<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>ntazione <span class=\"_ _3\"></span>del cors<span class=\"_ _0\"></span>o dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>:<span class=\"ff6\"> </span>Altre (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) Licenze<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> immobiliz<span class=\"_ _1\"></span>zazioni<span class=\"_ _1\"></span>  Costo stori<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span> 7.393 8.191 15.584<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti e sv<span class=\"_ _1\"></span>alutazioni<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati <span class=\"_ _1\"></span> (7.393)<span class=\"_ _1\"></span> (2.601)<span class=\"_ _1\"></span> (9.994)<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span> - 5.59<span class=\"_ _1\"></span>0 5.59<span class=\"_ _1\"></span>0 Movimenti 2<span class=\"_ _1\"></span>021<span class=\"_ _1\"></span>  Investimen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span> 441<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>472<span class=\"ls0\"> </span> Alienazioni n<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span> - - -  Riclassifiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - - -  Ammorta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span> (57)<span class=\"_ _1\"></span> (55)<span class=\"_ _1\"></span> (112)  Ripri<span class=\"_ _1\"></span>stini/sva<span class=\"_ _1\"></span>lutazioni  326<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>336<span class=\"ls0\"> </span> Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _6\"></span> - - - Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e finale<span class=\"_ _1\"></span> 710<span class=\"ls0\"> </span>5.57<span class=\"_ _1\"></span>6 6.28<span class=\"_ _1\"></span>6  Costo stori<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span> 7.833 8.223 16.056<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti e sv<span class=\"_ _1\"></span>alutazioni<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati <span class=\"_ _1\"></span> (7.123)<span class=\"_ _1\"></span> (2.646)<span class=\"_ _1\"></span> (9.769)<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contab<span class=\"_ _1\"></span>ile 31 dic<span class=\"_ _1\"></span>embre 20<span class=\"_ _1\"></span>21<span class=\"_ _1\"></span> 710<span class=\"ls0\"> </span>5.57<span class=\"_ _1\"></span>7 6.28<span class=\"_ _1\"></span>7 Movimenti 2<span class=\"_ _1\"></span>022<span class=\"_ _1\"></span>  Investimen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span> 160<span class=\"ls0\"> </span>- 160<span class=\"ls0\"> </span> Alienazioni n<span class=\"_ _1\"></span>ette <span class=\"_ _1\"></span> - - -  Riclassifiche<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - - -  Ammorta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span> (278) (54)<span class=\"_ _1\"></span> (332)  Ripri<span class=\"_ _1\"></span>stini/sva<span class=\"_ _1\"></span>lutazioni  - (5.450)<span class=\"_ _1\"></span> (5.450)<span class=\"_ _1\"></span>  Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _6\"></span> - - - Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e finale<span class=\"_ _1\"></span> 592<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>665<span class=\"ls0\"> </span> Costo stori<span class=\"_ _1\"></span>co <span class=\"_ _1\"></span> 7.993 2.773 10.766<span class=\"_ _1\"></span>  Ammorta<span class=\"_ _1\"></span>menti e sv<span class=\"_ _1\"></span>alutazioni<span class=\"_ _1\"></span> accumu<span class=\"_ _1\"></span>lati <span class=\"_ _1\"></span> (7.401)<span class=\"_ _1\"></span> (2.700)<span class=\"_ _1\"></span> (10.101)<span class=\"_ _1\"></span> Valore nett<span class=\"_ _1\"></span>o contabil<span class=\"_ _1\"></span>e 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> 592<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>665<span class=\"ls0\"> </span>All\u2019intern<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>delle <span class=\"_ _5\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _5\"></span>attivit\u00e0 <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span>mmate<span class=\"_ _3\"></span>riali <span class=\"_ _24\"></span>nell\u2019es<span class=\"_ _0\"></span>erciz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _24\"></span>2018 <span class=\"_ _5\"></span>era <span class=\"_ _24\"></span>stato <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>apital<span class=\"_ _0\"></span>izzato <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore relativ<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>consulenz<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er l\u2019acqui<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>zione di <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>comm<span class=\"_ _0\"></span>essa d<span class=\"_ _1\"></span>i i<span class=\"_ _1\"></span>ngeg<span class=\"_ _3\"></span>neria <span class=\"_ _1\"></span>di durata <span class=\"_ _23\"> </span>pluriann<span class=\"_ _0\"></span>uale <span class=\"_ _25\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>compete<span class=\"_ _3\"></span>nza <span class=\"_ _25\"> </span>della <span class=\"_ _23\"> </span>Capogruppo.<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Tale<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>atti<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>e<span class=\"_ _3\"></span>ra <span class=\"_ _25\"> </span>stata<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ata <span class=\"_ _23\"> </span>in misura <span class=\"_ _1\"></span>pari <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>debit<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>reg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>strato<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>determ<span class=\"_ _3\"></span>inando <span class=\"_ _6\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attualizzat<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>piano <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>pagame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti contratt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>almente<span class=\"_ _3\"></span> previsti ne<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>front<span class=\"_ _0\"></span>i del forn<span class=\"_ _0\"></span>itore<span class=\"_ _0\"></span> (vedasi N<span class=\"_ _3\"></span>ota <span class=\"_ _1\"></span>17).<span class=\"_ _3\"></span> L\u2019a<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>amento, cos<span class=\"_ _3\"></span>\u00ec come <span class=\"_ _3\"></span>i p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>i co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _0\"></span>uali<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>revist<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>on i<span class=\"_ _0\"></span>l f<span class=\"_ _0\"></span>ornitore,<span class=\"_ _3\"></span> era <span class=\"_ _0\"></span>st<span class=\"_ _3\"></span>ato s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>spes<span class=\"_ _3\"></span>o coe<span class=\"_ _3\"></span>rentemente<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>on la <span class=\"_ _1\"></span>sospens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>commes<span class=\"_ _0\"></span>sa <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ingegne<span class=\"_ _3\"></span>ria <span class=\"_ _6\"></span>cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riferiva.<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>In <span class=\"_ _6\"></span>consi<span class=\"_ _3\"></span>derazione d<span class=\"_ _1\"></span>elle<span class=\"_ _3\"></span> tension<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ivanti <span class=\"_ _23\"> </span>dalla <span class=\"_ _23\"> </span>situazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>geopolit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ca <span class=\"_ _23\"> </span>che <span class=\"_ _23\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>isto <span class=\"_ _24\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>ulteriore <span class=\"_ _23\"></span>peggi<span class=\"_ _0\"></span>orament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>a causa <span class=\"_ _23\"> </span>del <span class=\"_ _22\"> </span>confl<span class=\"_ _0\"></span>itto <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _25\"> </span>Ucraina, <span class=\"_ _25\"> </span>a <span class=\"_ _25\"> </span>fine <span class=\"_ _25\"> </span>esercizi<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>la <span class=\"_ _22\"> </span>C<span class=\"_ _0\"></span>apogru<span class=\"_ _0\"></span>ppo <span class=\"_ _25\"> </span>ha <span class=\"_ _25\"> </span>aggi<span class=\"_ _0\"></span>ornato <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>propr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> valutazi<span class=\"_ _0\"></span>oni <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>recuper<span class=\"_ _3\"></span>abilit\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _28\"> </span>tener <span class=\"_ _4\"> </span>conto <span class=\"_ _4\"> </span>del <span class=\"_ _28\"> </span>mut<span class=\"_ _0\"></span>ato <span class=\"_ _28\"> </span>co<span class=\"_ _0\"></span>ntesto <span class=\"_ _4\"> </span>e, <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>itenen<span class=\"_ _3\"></span>do <span class=\"_ _28\"> </span>poco<span class=\"_ _3\"></span> probabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_\"> </span>la <span class=\"_\"> </span>ripresa<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_\"> </span>relati<span class=\"_ _0\"></span>ve <span class=\"_\"> </span>alla <span class=\"_\"> </span>citat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_\"> </span>comme<span class=\"_ _0\"></span>ssa, <span class=\"_\"> </span>ha <span class=\"_\"> </span>pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ced<span class=\"_ _0\"></span>uto <span class=\"_\"> </span>con <span class=\"_\"> </span>la<span class=\"_ _3\"></span> svalutaz<span class=\"_ _0\"></span>ione <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>valore <span class=\"_ _26\"> </span><span class=\"fff\">del<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>o <span class=\"_ _26\"> </span>in <span class=\"_ _26\"> </span>prec<span class=\"_ _3\"></span>edenza<span class=\"_ _3\"></span> <span class=\"_ _2d\"> </span>capit<span class=\"_ _0\"></span>alizzat<span class=\"_ _0\"></span>o <span class=\"_ _26\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>con <span class=\"_ _16\"> </span>un<span class=\"_ _1\"></span>\u2019eg<span class=\"_ _3\"></span>uale </span>rimisura<span class=\"_ _0\"></span>zione <span class=\"_ _1\"></span>della p<span class=\"_ _1\"></span>assiv<span class=\"_ _0\"></span>it\u00e0 v<span class=\"_ _1\"></span>erso <span class=\"_ _1\"></span>il <span class=\"_ _6\"></span>fornit<span class=\"_ _0\"></span>ore, <span class=\"_ _1\"></span>contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>almente <span class=\"_ _1\"></span>cond<span class=\"_ _0\"></span>izionata all\u2019incass<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>dei corrispett<span class=\"_ _3\"></span>ivi <span class=\"_ _5\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>comme<span class=\"_ _0\"></span>ssa<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>ingegne<span class=\"_ _3\"></span>ria, <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n <span class=\"_ _5\"></span>entram<span class=\"_ _0\"></span>bi <span class=\"_ _6\"></span>gli <span class=\"_ _5\"></span>effett<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>nett<span class=\"_ _0\"></span>ati <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>voce <span class=\"_ _6\"></span>nella voce <span class=\"_ _1d\"></span>Ri<span class=\"_ _1\"></span>pres<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _3\"></span>(svalut<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>) <span class=\"_ _3\"></span>nette<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>teria<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, <span class=\"_ _3\"></span>immate<span class=\"_ _3\"></span>riali <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>diritt<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>d'uso <span class=\"_ _3\"></span>(N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 28). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-56-2": {
   "value": "8 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> PARTE<span class=\"_ _0\"></span>CIPAZ<span class=\"_ _0\"></span>IONI VAL<span class=\"_ _3\"></span>UT<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>E CON <span class=\"_ _3\"></span>IL METODO D<span class=\"_ _3\"></span>EL PATRIMO<span class=\"_ _3\"></span>NI<span class=\"_ _1\"></span>O N<span class=\"_ _3\"></span>ETTO </span>Le <span class=\"_ _3\"></span>partec<span class=\"_ _3\"></span>ipazioni <span class=\"_ _3\"></span>va<span class=\"_ _0\"></span>lu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _1d\"></span>del <span class=\"_ _3\"></span>patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _1d\"></span>netto, <span class=\"_ _3\"></span>rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>rese<span class=\"_ _3\"></span>ntate <span class=\"_ _3\"></span>da <span class=\"_ _1d\"></span>investiment<span class=\"_ _3\"></span>i in imprese <span class=\"_ _3\"></span>collegate, risu<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dett<span class=\"_ _0\"></span>agliate<span class=\"_ _0\"></span> come s<span class=\"_ _3\"></span>egue: (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Goodmind <span class=\"_ _1\"></span>S.r.l. Signatur<span class=\"_ _1\"></span>e S.r.l.<span class=\"_ _1\"></span> Totale <span class=\"_ _1\"></span> % di p<span class=\"_ _1\"></span>ossesso a<span class=\"_ _1\"></span> inizio<span class=\"_ _1\"></span> ese<span class=\"_ _0\"></span>rcizio<span class=\"_ _6\"></span> 20%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>24%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Valore a ini<span class=\"_ _1\"></span>zio es<span class=\"_ _1\"></span>ercizio 135<span class=\"ls0\"> </span>509<span class=\"ls0\"> </span>644<span class=\"ls0\"> </span>Investimenti <span class=\"_ _1\"></span>/ (alie<span class=\"_ _1\"></span>nazioni)<span class=\"_ _1\"></span> - - - Riva<span class=\"_ _1\"></span>lutazioni / (Sva<span class=\"_ _1\"></span>lutazioni)<span class=\"_ _1\"></span> 18<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>Altri mov<span class=\"_ _1\"></span>imenti<span class=\"_ _1\"></span> - 1 1 Valore a fine <span class=\"_ _1\"></span>esercizio<span class=\"_ _1\"></span> 153<span class=\"ls0\"> </span>531<span class=\"ls0\"> </span>684<span class=\"ls0\"> </span>% di p<span class=\"_ _1\"></span>ossesso a<span class=\"_ _1\"></span> fine esercizio<span class=\"_ _1\"></span> 20%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>24%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>Goodmi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>d S.r.l.<span class=\"_ _0\"></span> \u00e8 atti<span class=\"_ _0\"></span>va nel se<span class=\"_ _0\"></span>ttore de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> se<span class=\"_ _3\"></span>rvizi di co<span class=\"_ _0\"></span>municazi<span class=\"_ _0\"></span>one ad<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>azie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de e<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>nti.   Signat<span class=\"_ _0\"></span>ure S.r.l.<span class=\"_ _0\"></span> opera <span class=\"_ _0\"></span>prevale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _0\"></span>nte<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>nel sett<span class=\"_ _0\"></span>ore de<span class=\"_ _0\"></span>gli strume<span class=\"_ _0\"></span>nti d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> scrittu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a (\u201c<span class=\"ff4\">stationer<span class=\"_ _3\"></span>y<span class=\"_ _1\"></span><span class=\"fff\">\u201d).<span class=\"_ _0\"></span><span class=\"ff3\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-57-2": {
   "value": "9 <span class=\"_ _3\"></span><span class=\"ls0\">-<span class=\"_ _1\"></span> PARTE<span class=\"_ _0\"></span>CIPAZ<span class=\"_ _0\"></span>IONI IN <span class=\"_ _3\"></span>ALTRE IMPRES<span class=\"_ _3\"></span>E </span>La <span class=\"_ _4\"> </span>voce <span class=\"_ _4\"> </span>\u201cParte<span class=\"_ _0\"></span>cipazi<span class=\"_ _0\"></span>oni <span class=\"_ _30\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _4\"> </span>altre <span class=\"_ _30\"> </span>i<span class=\"_ _1\"></span>mpres<span class=\"_ _0\"></span>e\u201d, <span class=\"_ _4\"> </span>par<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>a <span class=\"_ _28\"> </span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>400<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>miglia<span class=\"_ _0\"></span>ia, <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _28\"> </span>cost<span class=\"_ _0\"></span>ituita<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>dalla parteci<span class=\"_ _0\"></span>pazio<span class=\"_ _0\"></span>ne <span class=\"_ _4\"> </span>deten<span class=\"_ _0\"></span>uta <span class=\"_ _4\"> </span>ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _4\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _4\"> </span>ma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tese<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>Midi <span class=\"_ _4\"> </span>Plc <span class=\"_ _4\"> </span>(eu<span class=\"_ _3\"></span>ro <span class=\"_ _4\"> </span>399 <span class=\"_ _4\"> </span>mig<span class=\"_ _0\"></span>liaia) <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _30\"> </span>a<span class=\"_ _1\"></span>ltri investime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti mi<span class=\"_ _0\"></span>nori. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-58-2": {
   "value": "10 - RIMA<span class=\"_ _0\"></span>NENZE<span class=\"_ _3\"></span> Le Rimane<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>inc<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ud<span class=\"_ _0\"></span>ono <span class=\"_ _1\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alenteme<span class=\"_ _3\"></span>nte i <span class=\"_ _1\"></span>mate<span class=\"_ _3\"></span>riali vari utilizz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti nelle<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>produz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>vetture e <span class=\"_ _6\"></span>prototipi <span class=\"_ _6\"></span>real<span class=\"_ _0\"></span>izzat<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>pr<span class=\"_ _1\"></span>ess<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>sito <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>Cam<span class=\"_ _3\"></span>biano, <span class=\"_ _6\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dotti<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>fini<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>marchio<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>Pininfar<span class=\"_ _3\"></span>ina <span class=\"_ _6\"></span>e ricamb<span class=\"_ _0\"></span>i <span class=\"_ _7\"> </span>di <span class=\"_ _2b\"> </span>v<span class=\"_ _1\"></span>etture<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>di <span class=\"_ _2b\"> </span>produzione<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _2b\"> </span>G<span class=\"_ _1\"></span>ru<span class=\"_ _0\"></span>ppo <span class=\"_ _2b\"> </span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _7\"> </span>vengono <span class=\"_ _2b\"> </span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _7\"> </span>alle <span class=\"_ _7\"> </span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>se automob<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>listiche.<span class=\"_ _3\"></span> Di seg<span class=\"_ _0\"></span>uito la ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>di dettag<span class=\"_ _3\"></span>lio dei maga<span class=\"_ _3\"></span>zzini e de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> relati<span class=\"_ _0\"></span>vi fond<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne: (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Ma<span class=\"_ _1\"></span>terie <span class=\"_ _0\"></span>prime<span class=\"_ _1\"></span> 491<span class=\"_ _1\"></span><span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>Prod<span class=\"_ _1\"></span>otti finiti 120<span class=\"_ _1\"></span><span class=\"ls0\"> </span>134<span class=\"ls0\"> </span>(Fondo sv<span class=\"_ _1\"></span>alutazione<span class=\"_ _1\"></span> mat<span class=\"_ _1\"></span>erie prime)<span class=\"_ _1\"></span> (269) (294) Totale Ri<span class=\"_ _1\"></span>manenze<span class=\"_ _1\"></span> 342<span class=\"ls0\"> </span>330<span class=\"ls0\"> </span>Il <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>utazione<span class=\"_ _3\"></span> mate<span class=\"_ _3\"></span>rie <span class=\"_ _1d\"></span>prime, <span class=\"_ _3\"></span>cont<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bilizzat<span class=\"_ _3\"></span>o <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>fronte <span class=\"_ _1d\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>hio <span class=\"_ _3\"></span>d\u2019obs<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lesce<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>za <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span> le<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span> movime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>mate<span class=\"_ _0\"></span>riali, <span class=\"_ _1\"></span>ha <span class=\"_ _6\"></span>s<span class=\"_ _0\"></span>ubito l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>seg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>moviment<span class=\"_ _3\"></span>azione <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>cors<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>degli <span class=\"_ _1\"></span>ult<span class=\"_ _0\"></span>imi due ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizi:<span class=\"_ _0\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Valore ad ini<span class=\"_ _1\"></span>zio es<span class=\"_ _1\"></span>ercizio<span class=\"_ _1\"></span> 294<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>Accantonam<span class=\"_ _1\"></span>ento<span class=\"_ _1\"></span> - 25<span class=\"ls0\"> </span>Util<span class=\"_ _0\"></span>izzo<span class=\"_ _1\"></span> (25)<span class=\"_ _1\"></span> (33)<span class=\"_ _1\"></span> Valore a fine <span class=\"_ _1\"></span>esercizio<span class=\"_ _1\"></span> 269<span class=\"ls0\"> </span>294<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-59-2": {
   "value": "11 - CREDI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I CO<span class=\"_ _3\"></span>MME<span class=\"_ _1\"></span>R<span class=\"_ _3\"></span>CI<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I E AL<span class=\"_ _3\"></span>TRI CREDI<span class=\"_ _0\"></span>TI Il dettag<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>o de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mme<span class=\"_ _0\"></span>rcial<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> risult<span class=\"_ _0\"></span>a il segue<span class=\"_ _3\"></span>nte:<span class=\"_ _0\"></span> <span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Crediti Ita<span class=\"_ _1\"></span>lia <span class=\"_ _1\"></span> 1.981 1.734  Crediti <span class=\"_ _1\"></span>UE  3.551 2.836  Crediti Extra<span class=\"_ _1\"></span> UE <span class=\"_ _1\"></span> 7.651 8.870  (Fondo sv<span class=\"_ _1\"></span>alutazion<span class=\"_ _1\"></span>e)  (618) (714) Crediti com<span class=\"_ _1\"></span>merciali v<span class=\"_ _1\"></span>erso t<span class=\"_ _1\"></span>erzi<span class=\"_ _1\"></span> 12.5<span class=\"_ _1\"></span>65 12.7<span class=\"_ _1\"></span>26 Crediti com<span class=\"_ _1\"></span>merciali ver<span class=\"_ _1\"></span>so parti <span class=\"_ _1\"></span>correlate<span class=\"_ _6\"></span> 604<span class=\"ls0\"> </span>591<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 13.1<span class=\"_ _1\"></span>69 13.3<span class=\"_ _1\"></span>17 Le <span class=\"_\"> </span>pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nci<span class=\"_ _0\"></span>pali <span class=\"_\"> </span>co<span class=\"_ _0\"></span>ntropa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ti <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>G<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_\"> </span>p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>im<span class=\"_ _0\"></span>arie <span class=\"_\"> </span>case <span class=\"_ _22\"> </span>automobi<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _3\"></span> <span class=\"_\"> </span>con <span class=\"_\"> </span>sta<span class=\"_ _0\"></span>nding<span class=\"_ _3\"></span> creditizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> e<span class=\"_ _3\"></span>levato. <span class=\"_ _3\"></span>Non es<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sten<span class=\"_ _3\"></span>do contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>assic<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>dei c<span class=\"_ _0\"></span>redit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>la m<span class=\"_ _3\"></span>assima <span class=\"_ _3\"></span>esposizione<span class=\"_ _3\"></span> al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>ppresentat<span class=\"_ _3\"></span>a d<span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>loro <span class=\"_ _1d\"></span>valore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fon<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> svalutaz<span class=\"_ _0\"></span>ione.  Si precisa<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>he il sald<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dei cre<span class=\"_ _3\"></span>di<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso c<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti \u00e8 c<span class=\"_ _3\"></span>ompost<span class=\"_ _0\"></span>o prevale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tem<span class=\"_ _0\"></span>ente da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sa<span class=\"_ _0\"></span>ldi in e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro.<span class=\"_ _1\"></span> Il decrement<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Fond<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>sval<span class=\"_ _0\"></span>utazione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>rel<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tivo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>alla <span class=\"_ _6\"></span>rim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>suraz<span class=\"_ _0\"></span>ione del<span class=\"_ _0\"></span>lo stanziame<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> prude<span class=\"_ _0\"></span>nziale <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>elati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>cliente <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l m<span class=\"_ _3\"></span>ercat<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>asiat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _3\"></span>iscritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>precede<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esercizio <span class=\"_ _1d\"></span>dalla Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>Sha<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ai.  Segue la<span class=\"_ _0\"></span> movime<span class=\"_ _3\"></span>ntazione de<span class=\"_ _3\"></span>l <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>ondo s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ne: (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Valore a ini<span class=\"_ _1\"></span>zio eser<span class=\"_ _1\"></span>cizio 714<span class=\"ls0\"> </span>798<span class=\"ls0\"> </span> Accanto<span class=\"_ _1\"></span>namento <span class=\"_ _1\"></span> - 260<span class=\"ls0\"> </span> Utilizzo/Rev<span class=\"_ _1\"></span>isio<span class=\"_ _1\"></span>ne di stima <span class=\"_ _1\"></span> (88)<span class=\"_ _1\"></span> (398)  Altri movi<span class=\"_ _1\"></span>menti  (8) 54<span class=\"ls0\"> </span>Valore a fine <span class=\"_ _1\"></span>esercizio<span class=\"_ _1\"></span> 618<span class=\"ls0\"> </span>714<span class=\"ls0\"> </span>Per <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>gget<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>sva<span class=\"_ _0\"></span>lutazione <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>pecifica,<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>defin<span class=\"_ _0\"></span>ito <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>lo stanziame<span class=\"_ _3\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>ata <span class=\"_ _5\"></span><span class=\"fff\">sull\u2019es<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erien<span class=\"_ _3\"></span>za<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>storica<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>te<span class=\"_ _3\"></span>rmini <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>cr<span class=\"_ _1\"></span>ed<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ettif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>a </span>secondo<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>criteri<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>tengono<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>conto<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>divers<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>rat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>reditizi<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>roparte<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>del div<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so ambiente ec<span class=\"_ _3\"></span>onomic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. Al <span class=\"_ _23\"></span>31 <span class=\"_ _24\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _24\"></span>2022 <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>saldo <span class=\"_ _24\"></span>degl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>\u201cAltri<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>cre<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>iti\u201d,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>confrontat<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>s<span class=\"_ _1\"></span><span class=\"ff3\">aldo <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>precedente<span class=\"_ _3\"></span> </span>esercizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, \u00e8 c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s\u00ec com<span class=\"_ _3\"></span>posto:  (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Credito IVA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> 2.451 1.920  Credito IRE<span class=\"_ _1\"></span>S e ritenu<span class=\"_ _1\"></span>te d'a<span class=\"_ _1\"></span>cconto <span class=\"_ _1\"></span> 483<span class=\"_ _1\"></span><span class=\"ls0\"> </span>343<span class=\"ls0\"> </span> Acconto IR<span class=\"_ _1\"></span>AP <span class=\"_ _1\"></span> 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span> Ratei/ris<span class=\"_ _1\"></span>conti attivi<span class=\"_ _1\"></span>  684<span class=\"_ _1\"></span><span class=\"ls0\"> </span>466<span class=\"ls0\"> </span> Anticipi<span class=\"_ _1\"></span> a fornitori <span class=\"_ _1\"></span> 814<span class=\"_ _1\"></span><span class=\"ls0\"> </span>99<span class=\"ls0\"> </span> Crediti v<span class=\"_ _1\"></span>erso Inail <span class=\"_ _1\"></span>e Inps <span class=\"_ _1\"></span> 14<span class=\"ls0\"> </span>2  Crediti v<span class=\"_ _1\"></span>erso dipend<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> - 91<span class=\"ls0\"> </span> Altri crediti <span class=\"_ _1\"></span> 63<span class=\"ls0\">5 </span>367<span class=\"ls0\"> </span>Totale altri crediti<span class=\"_ _1\"></span> ver<span class=\"_ _1\"></span>so terzi<span class=\"_ _1\"></span> 5.10<span class=\"_ _1\"></span>6 3.31<span class=\"_ _1\"></span>3 Totale altri crediti<span class=\"_ _6\"></span> 5.10<span class=\"_ _1\"></span>6 3.31<span class=\"_ _1\"></span>3 La <span class=\"_\"> </span>variazio<span class=\"_ _0\"></span>ne <span class=\"_\"> </span>del <span class=\"_\"> </span>Cr<span class=\"_ _1\"></span>ed<span class=\"_ _0\"></span>ito<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>IVA,<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>prevalentem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>competen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_\"> </span>dell<span class=\"_ _0\"></span>a <span class=\"_\"> </span>Capogrup<span class=\"_ _0\"></span>po, <span class=\"_\"> </span>\u00e8 dovuta <span class=\"_ _22\"> </span>al <span class=\"_\"> </span>c<span class=\"_ _0\"></span>redit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rto <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>ll\u2019<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>al <span class=\"_ _22\"> </span>netto <span class=\"_ _2\"> </span>d<span class=\"_ _3\"></span>ell<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ensazi<span class=\"_ _3\"></span>oni <span class=\"_\"> </span>o<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ate <span class=\"_ _2\"> </span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _22\"> </span>la normat<span class=\"_ _0\"></span>iva in vig<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>e.<span class=\"_ _3\"></span> I Crediti<span class=\"_ _0\"></span> per r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ten<span class=\"_ _0\"></span>ute d\u2019acc<span class=\"_ _3\"></span>onto estere <span class=\"_ _3\"></span>di compete<span class=\"_ _3\"></span>nza della Ca<span class=\"_ _3\"></span>pogrupp<span class=\"_ _0\"></span>o, recupe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la circostanz<span class=\"_ _3\"></span>a di <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>til<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>imponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>per att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> ne<span class=\"_ _0\"></span>l paes<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>tal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>itenute<span class=\"_ _3\"></span> sono <span class=\"_ _5\"></span>state <span class=\"_ _5\"></span>versate,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>stati <span class=\"_ _5\"></span>comp<span class=\"_ _0\"></span>letame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>svalutat<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>(euro <span class=\"_ _5\"></span>243 <span class=\"_ _24\"></span>migli<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ia) <span class=\"_ _5\"></span>vista<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>la <span class=\"_ _5\"></span>dubbia possibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _5\"></span>pratica<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>di <span class=\"_ _5\"></span>poterli <span class=\"_ _5\"></span>utilizzare<span class=\"_ _3\"></span> <span class=\"_ _23\"></span>entro<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>gli <span class=\"_ _5\"></span>anni <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>rescr<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>zi<span class=\"_ _0\"></span>one. <span class=\"_ _5\"></span>Resta <span class=\"_ _24\"></span>impreg<span class=\"_ _3\"></span>iudicata <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span> possibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>So<span class=\"_ _1\"></span>ciet\u00e0<span class=\"_ _3\"></span> <span class=\"ls29\">di</span> poter<span class=\"_ _3\"></span>li ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>qualora <span class=\"_ _3\"></span>in f<span class=\"_ _3\"></span>uturo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pres<span class=\"_ _0\"></span>entasser<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>le c<span class=\"_ _3\"></span>ondizion<span class=\"_ _0\"></span>i per<span class=\"_ _3\"></span> il <span class=\"_ _23\"> </span>loro <span class=\"_ _24\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzo <span class=\"_ _23\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sider<span class=\"_ _3\"></span>ando <span class=\"_ _23\"> </span>che <span class=\"_ _24\"></span>la <span class=\"_ _23\"> </span>scadenza <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>tali <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _24\"></span>ha <span class=\"_ _23\"> </span>un <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>rizzo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _24\"></span>sino <span class=\"_ _24\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>2030.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Si<span class=\"_ _3\"></span> specif<span class=\"_ _0\"></span>ica <span class=\"_ _25\"> </span>che <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>ritenute <span class=\"_ _23\"> </span>d<span class=\"fff\">\u2019acco<span class=\"_ _0\"></span>nto <span class=\"_ _25\"> </span>estere<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>non <span class=\"_ _23\"> </span>valorizzate <span class=\"_ _24\"></span>in <span class=\"_ _25\"> </span>bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _23\"> </span>la <span class=\"_ _25\"> </span>cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>po<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bilit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di<span class=\"_ _3\"></span> </span>utilizzo res<span class=\"_ _3\"></span>ta impreg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>udicata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>amm<span class=\"_ _3\"></span>ontano a<span class=\"_ _0\"></span> 4,9 mi<span class=\"_ _0\"></span>lioni di e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro.<span class=\"ff6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-59-3": {
   "value": "11 - CREDI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I CO<span class=\"_ _3\"></span>MME<span class=\"_ _1\"></span>R<span class=\"_ _3\"></span>CI<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I E AL<span class=\"_ _3\"></span>TRI CREDI<span class=\"_ _0\"></span>TI Il dettag<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>o de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mme<span class=\"_ _0\"></span>rcial<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> risult<span class=\"_ _0\"></span>a il segue<span class=\"_ _3\"></span>nte:<span class=\"_ _0\"></span> <span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Crediti Ita<span class=\"_ _1\"></span>lia <span class=\"_ _1\"></span> 1.981 1.734  Crediti <span class=\"_ _1\"></span>UE  3.551 2.836  Crediti Extra<span class=\"_ _1\"></span> UE <span class=\"_ _1\"></span> 7.651 8.870  (Fondo sv<span class=\"_ _1\"></span>alutazion<span class=\"_ _1\"></span>e)  (618) (714) Crediti com<span class=\"_ _1\"></span>merciali v<span class=\"_ _1\"></span>erso t<span class=\"_ _1\"></span>erzi<span class=\"_ _1\"></span> 12.5<span class=\"_ _1\"></span>65 12.7<span class=\"_ _1\"></span>26 Crediti com<span class=\"_ _1\"></span>merciali ver<span class=\"_ _1\"></span>so parti <span class=\"_ _1\"></span>correlate<span class=\"_ _6\"></span> 604<span class=\"ls0\"> </span>591<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 13.1<span class=\"_ _1\"></span>69 13.3<span class=\"_ _1\"></span>17 Le <span class=\"_\"> </span>pr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nci<span class=\"_ _0\"></span>pali <span class=\"_\"> </span>co<span class=\"_ _0\"></span>ntropa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ti <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>G<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o <span class=\"_\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_\"> </span>p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>im<span class=\"_ _0\"></span>arie <span class=\"_\"> </span>case <span class=\"_ _22\"> </span>automobi<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che<span class=\"_ _3\"></span> <span class=\"_\"> </span>con <span class=\"_\"> </span>sta<span class=\"_ _0\"></span>nding<span class=\"_ _3\"></span> creditizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> e<span class=\"_ _3\"></span>levato. <span class=\"_ _3\"></span>Non es<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sten<span class=\"_ _3\"></span>do contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>\u2019<span class=\"_ _1\"></span>assic<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>dei c<span class=\"_ _0\"></span>redit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>la m<span class=\"_ _3\"></span>assima <span class=\"_ _3\"></span>esposizione<span class=\"_ _3\"></span> al <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>ppresentat<span class=\"_ _3\"></span>a d<span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>loro <span class=\"_ _1d\"></span>valore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>netto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fon<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> svalutaz<span class=\"_ _0\"></span>ione.  Si precisa<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>he il sald<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dei cre<span class=\"_ _3\"></span>di<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso c<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti \u00e8 c<span class=\"_ _3\"></span>ompost<span class=\"_ _0\"></span>o prevale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tem<span class=\"_ _0\"></span>ente da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sa<span class=\"_ _0\"></span>ldi in e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro.<span class=\"_ _1\"></span> Il decrement<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Fond<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>sval<span class=\"_ _0\"></span>utazione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>rel<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tivo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>alla <span class=\"_ _6\"></span>rim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>suraz<span class=\"_ _0\"></span>ione del<span class=\"_ _0\"></span>lo stanziame<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> prude<span class=\"_ _0\"></span>nziale <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>elati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>cliente <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l m<span class=\"_ _3\"></span>ercat<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>asiat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co <span class=\"_ _3\"></span>iscritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>precede<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>esercizio <span class=\"_ _1d\"></span>dalla Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>Sha<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>ai.  Segue la<span class=\"_ _0\"></span> movime<span class=\"_ _3\"></span>ntazione de<span class=\"_ _3\"></span>l <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>ondo s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ne: (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Valore a ini<span class=\"_ _1\"></span>zio eser<span class=\"_ _1\"></span>cizio 714<span class=\"ls0\"> </span>798<span class=\"ls0\"> </span> Accanto<span class=\"_ _1\"></span>namento <span class=\"_ _1\"></span> - 260<span class=\"ls0\"> </span> Utilizzo/Rev<span class=\"_ _1\"></span>isio<span class=\"_ _1\"></span>ne di stima <span class=\"_ _1\"></span> (88)<span class=\"_ _1\"></span> (398)  Altri movi<span class=\"_ _1\"></span>menti  (8) 54<span class=\"ls0\"> </span>Valore a fine <span class=\"_ _1\"></span>esercizio<span class=\"_ _1\"></span> 618<span class=\"ls0\"> </span>714<span class=\"ls0\"> </span>Per <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>gget<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>sva<span class=\"_ _0\"></span>lutazione <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>pecifica,<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _6\"></span>Gruppo<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>defin<span class=\"_ _0\"></span>ito <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>matrice <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>lo stanziame<span class=\"_ _3\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _1\"></span>b<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>ata <span class=\"_ _5\"></span><span class=\"fff\">sull\u2019es<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erien<span class=\"_ _3\"></span>za<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>storica<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _5\"></span>te<span class=\"_ _3\"></span>rmini <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>cr<span class=\"_ _1\"></span>ed<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ettif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cat<span class=\"_ _0\"></span>a </span>secondo<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>criteri<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>tengono<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>conto<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>divers<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>rat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>reditizi<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>roparte<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _1\"></span>del div<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so ambiente ec<span class=\"_ _3\"></span>onomic<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. Al <span class=\"_ _23\"></span>31 <span class=\"_ _24\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _24\"></span>2022 <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>saldo <span class=\"_ _24\"></span>degl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>\u201cAltri<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>cre<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>iti\u201d,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>confrontat<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>s<span class=\"_ _1\"></span><span class=\"ff3\">aldo <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>precedente<span class=\"_ _3\"></span> </span>esercizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, \u00e8 c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s\u00ec com<span class=\"_ _3\"></span>posto:  (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Credito IVA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> 2.451 1.920  Credito IRE<span class=\"_ _1\"></span>S e ritenu<span class=\"_ _1\"></span>te d'a<span class=\"_ _1\"></span>cconto <span class=\"_ _1\"></span> 483<span class=\"_ _1\"></span><span class=\"ls0\"> </span>343<span class=\"ls0\"> </span> Acconto IR<span class=\"_ _1\"></span>AP <span class=\"_ _1\"></span> 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span> Ratei/ris<span class=\"_ _1\"></span>conti attivi<span class=\"_ _1\"></span>  684<span class=\"_ _1\"></span><span class=\"ls0\"> </span>466<span class=\"ls0\"> </span> Anticipi<span class=\"_ _1\"></span> a fornitori <span class=\"_ _1\"></span> 814<span class=\"_ _1\"></span><span class=\"ls0\"> </span>99<span class=\"ls0\"> </span> Crediti v<span class=\"_ _1\"></span>erso Inail <span class=\"_ _1\"></span>e Inps <span class=\"_ _1\"></span> 14<span class=\"ls0\"> </span>2  Crediti v<span class=\"_ _1\"></span>erso dipend<span class=\"_ _1\"></span>enti <span class=\"_ _1\"></span> - 91<span class=\"ls0\"> </span> Altri crediti <span class=\"_ _1\"></span> 63<span class=\"ls0\">5 </span>367<span class=\"ls0\"> </span>Totale altri crediti<span class=\"_ _1\"></span> ver<span class=\"_ _1\"></span>so terzi<span class=\"_ _1\"></span> 5.10<span class=\"_ _1\"></span>6 3.31<span class=\"_ _1\"></span>3 Totale altri crediti<span class=\"_ _6\"></span> 5.10<span class=\"_ _1\"></span>6 3.31<span class=\"_ _1\"></span>3 La <span class=\"_\"> </span>variazio<span class=\"_ _0\"></span>ne <span class=\"_\"> </span>del <span class=\"_\"> </span>Cr<span class=\"_ _1\"></span>ed<span class=\"_ _0\"></span>ito<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>IVA,<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>prevalentem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>e <span class=\"_ _4\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>competen<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>a <span class=\"_\"> </span>dell<span class=\"_ _0\"></span>a <span class=\"_\"> </span>Capogrup<span class=\"_ _0\"></span>po, <span class=\"_\"> </span>\u00e8 dovuta <span class=\"_ _22\"> </span>al <span class=\"_\"> </span>c<span class=\"_ _0\"></span>redit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rto <span class=\"_ _2\"> </span>ne<span class=\"_ _3\"></span>ll\u2019<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>al <span class=\"_ _22\"> </span>netto <span class=\"_ _2\"> </span>d<span class=\"_ _3\"></span>ell<span class=\"_ _1\"></span>e <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ensazi<span class=\"_ _3\"></span>oni <span class=\"_\"> </span>o<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ate <span class=\"_ _2\"> </span>sec<span class=\"_ _0\"></span>ondo <span class=\"_ _22\"> </span>la normat<span class=\"_ _0\"></span>iva in vig<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>e.<span class=\"_ _3\"></span> I Crediti<span class=\"_ _0\"></span> per r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ten<span class=\"_ _0\"></span>ute d\u2019acc<span class=\"_ _3\"></span>onto estere <span class=\"_ _3\"></span>di compete<span class=\"_ _3\"></span>nza della Ca<span class=\"_ _3\"></span>pogrupp<span class=\"_ _0\"></span>o, recupe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la circostanz<span class=\"_ _3\"></span>a di <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>til<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>imponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _3\"></span>per att<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>vol<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> ne<span class=\"_ _0\"></span>l paes<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>in c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>tal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>itenute<span class=\"_ _3\"></span> sono <span class=\"_ _5\"></span>state <span class=\"_ _5\"></span>versate,<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sono<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>stati <span class=\"_ _5\"></span>comp<span class=\"_ _0\"></span>letame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>svalutat<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>(euro <span class=\"_ _5\"></span>243 <span class=\"_ _24\"></span>migli<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ia) <span class=\"_ _5\"></span>vista<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>la <span class=\"_ _5\"></span>dubbia possibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _5\"></span>pratica<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>di <span class=\"_ _5\"></span>poterli <span class=\"_ _5\"></span>utilizzare<span class=\"_ _3\"></span> <span class=\"_ _23\"></span>entro<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>gli <span class=\"_ _5\"></span>anni <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>rescr<span class=\"_ _0\"></span>i<span class=\"_ _6\"></span>zi<span class=\"_ _0\"></span>one. <span class=\"_ _5\"></span>Resta <span class=\"_ _24\"></span>impreg<span class=\"_ _3\"></span>iudicata <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span> possibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>So<span class=\"_ _1\"></span>ciet\u00e0<span class=\"_ _3\"></span> <span class=\"ls29\">di</span> poter<span class=\"_ _3\"></span>li ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizza<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>qualora <span class=\"_ _3\"></span>in f<span class=\"_ _3\"></span>uturo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pres<span class=\"_ _0\"></span>entasser<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>le c<span class=\"_ _3\"></span>ondizion<span class=\"_ _0\"></span>i per<span class=\"_ _3\"></span> il <span class=\"_ _23\"> </span>loro <span class=\"_ _24\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzo <span class=\"_ _23\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sider<span class=\"_ _3\"></span>ando <span class=\"_ _23\"> </span>che <span class=\"_ _24\"></span>la <span class=\"_ _23\"> </span>scadenza <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>tali <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _24\"></span>ha <span class=\"_ _23\"> </span>un <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>rizzo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _24\"></span>sino <span class=\"_ _24\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>2030.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Si<span class=\"_ _3\"></span> specif<span class=\"_ _0\"></span>ica <span class=\"_ _25\"> </span>che <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>ritenute <span class=\"_ _23\"> </span>d<span class=\"fff\">\u2019acco<span class=\"_ _0\"></span>nto <span class=\"_ _25\"> </span>estere<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>non <span class=\"_ _23\"> </span>valorizzate <span class=\"_ _24\"></span>in <span class=\"_ _25\"> </span>bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _23\"> </span>la <span class=\"_ _25\"> </span>cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>po<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bilit<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>di<span class=\"_ _3\"></span> </span>utilizzo res<span class=\"_ _3\"></span>ta impreg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>udicata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>amm<span class=\"_ _3\"></span>ontano a<span class=\"_ _0\"></span> 4,9 mi<span class=\"_ _0\"></span>lioni di e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro.<span class=\"ff6\"> </span>27 - RIPR<span class=\"_ _0\"></span>ESE DI VA<span class=\"_ _3\"></span>LORE (SVAL<span class=\"_ _3\"></span>UTAZIONI) N<span class=\"_ _3\"></span>ETTE DI CR<span class=\"_ _0\"></span>EDITI CO<span class=\"_ _0\"></span>MMERCIA<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I E <span class=\"_ _3\"></span>ALTRI CREDI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Perdite su cr<span class=\"_ _1\"></span>editi comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li (40)<span class=\"_ _1\"></span> (277) Revisi<span class=\"_ _1\"></span>oni di sti<span class=\"_ _1\"></span>ma fondo sv<span class=\"_ _1\"></span>alutazione <span class=\"_ _1\"></span>crediti comm<span class=\"_ _1\"></span>erciali<span class=\"_ _6\"></span> 92<span class=\"_ _1\"></span><span class=\"ls0\"> </span>375<span class=\"ls0\"> </span>Svalutazione<span class=\"_ _1\"></span> crediti p<span class=\"_ _1\"></span>er riten<span class=\"_ _1\"></span>ute estere<span class=\"_ _6\"></span> (243) (590) Riprese di va<span class=\"_ _1\"></span>lore (sv<span class=\"_ _1\"></span>alutazioni)<span class=\"_ _1\"></span> nette di <span class=\"_ _1\"></span>crediti commercia<span class=\"_ _1\"></span>li e altri cr<span class=\"_ _1\"></span>editi<span class=\"_ _1\"></span> (19<span class=\"_ _1\"></span>1) (49<span class=\"_ _1\"></span>2) Le <span class=\"_ _6\"></span>revisioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stima <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>olgono <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>ridu<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fondo <span class=\"_ _5\"></span>stanziat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>dente <span class=\"_ _6\"></span>eserciz<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>e relativ<span class=\"_ _0\"></span>o a due<span class=\"_ _0\"></span> clienti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla contr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>llata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cinese<span class=\"_ _3\"></span>.<span class=\"_ _1\"></span> I <span class=\"_ _6\"></span>crediti <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>nute <span class=\"_ _6\"></span>d\u2019acc<span class=\"_ _0\"></span>onto <span class=\"_ _6\"></span>estere<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>rec<span class=\"_ _0\"></span>uperab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>circ<span class=\"_ _0\"></span>ostanza <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>futu<span class=\"_ _0\"></span>ri <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>imponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li per <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"></span>svolte <span class=\"_ _5\"></span>nel <span class=\"_ _24\"></span>paese <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _23\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _24\"></span>riten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>te <span class=\"_ _24\"></span>son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>state<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>ersate<span class=\"_ _3\"></span>, <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _24\"></span>stati<span class=\"_ _0\"></span> completame<span class=\"_ _3\"></span>nte <span class=\"_ _5\"></span>svalut<span class=\"_ _0\"></span>ati <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>243 <span class=\"_ _5\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>ista <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>dubb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>possi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _6\"></span>pratica <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>poter<span class=\"_ _0\"></span>li utilizzare<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>entr<span class=\"_ _0\"></span>o gli an<span class=\"_ _0\"></span>ni di p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>escr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-61-2": {
   "value": "12 - DIS<span class=\"_ _0\"></span>PONIBILI<span class=\"_ _0\"></span>T\u00c0 LIQUID<span class=\"_ _0\"></span>E Le dispo<span class=\"_ _0\"></span>nibilit\u00e0 liq<span class=\"_ _0\"></span>uide al 31 d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cembre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span> e al 31 dicem<span class=\"_ _3\"></span>br<span class=\"_ _1\"></span>e 2021 r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ul<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>no c<span class=\"_ _0\"></span>omposte c<span class=\"_ _3\"></span>ome segue:<span class=\"_ _0\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Denaro <span class=\"_ _1\"></span>e valori in cass<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span> 6 7  Deposi<span class=\"_ _1\"></span>ti bancari<span class=\"_ _1\"></span> a breve termin<span class=\"_ _1\"></span>e  <span class=\"_ _1\"></span> 22.793<span class=\"_ _1\"></span> 29.351<span class=\"_ _1\"></span> Disponibil<span class=\"_ _1\"></span>it\u00e0 liquide<span class=\"_ _1\"></span> 22.7<span class=\"_ _1\"></span>99 29.3<span class=\"_ _1\"></span>58 Si <span class=\"_ _1\"></span>rinvia <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>rend<span class=\"_ _0\"></span>icont<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>finan<span class=\"_ _0\"></span>ziari<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>cons<span class=\"_ _3\"></span>olidato <span class=\"_ _1\"></span>per <span class=\"_ _5\"></span><span class=\"fff\">l\u2019<span class=\"_ _0\"></span>illustrazi<span class=\"_ _0\"></span>one <span class=\"_ _1\"></span>dettagl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ata dei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>flussi d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>cassa </span>dell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>.<span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-62-2": {
   "value": "13 - PATRI<span class=\"_ _3\"></span>MONIO NETTO<span class=\"_ _3\"></span> Capitale <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ociale<span class=\"_ _0\"></span> Il <span class=\"_ _1\"></span>Capit<span class=\"_ _0\"></span>ale so<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale della capogr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>S.<span class=\"_ _0\"></span>p.A. al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 d<span class=\"_ _0\"></span>icembre 2022 \u00e8 <span class=\"_ _1\"></span>comp<span class=\"_ _0\"></span>osto da n. <span class=\"_ _6\"></span>78.65<span class=\"_ _0\"></span>7.87<span class=\"_ _3\"></span>8 <span class=\"_ _5\"></span>azioni <span class=\"_ _1\"></span>ordinarie<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>pri<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>valore<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>nominale.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>No<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>ono <span class=\"_ _6\"></span>prese<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>categ<span class=\"_ _3\"></span>orie <span class=\"_ _6\"></span>di azioni.  Il <span class=\"_ _25\"> </span>capitale <span class=\"_ _25\"> </span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _23\"> </span>presentato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _25\"> </span>nett<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span>az<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>proprie <span class=\"_ _22\"> </span>in <span class=\"_ _25\"> </span>portafog<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>detenute<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>nel rispetto <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mposti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dall\u2019<span class=\"_ _0\"></span>art. 2357 <span class=\"_ _3\"></span>del Codice <span class=\"_ _3\"></span>Civil<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span> <span class=\"ff3\"> </span>Il dettag<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>o deg<span class=\"_ _3\"></span>li azionist<span class=\"_ _0\"></span>i \u00e8 ripo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tat<span class=\"_ _0\"></span>o nella N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 1. 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Migliaia<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> Nr. Azioni<span class=\"_ _1\"></span> Migliaia<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> Nr. Azioni<span class=\"_ _1\"></span> Azioni ord<span class=\"_ _1\"></span>inari<span class=\"_ _1\"></span>e e<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 56.482<span class=\"_ _1\"></span> 78.673.836<span class=\"_ _1\"></span> 56.482<span class=\"_ _1\"></span> 78.673.836<span class=\"_ _1\"></span> (Azioni pro<span class=\"_ _1\"></span>prie)<span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> (15.958)<span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> (15.958)<span class=\"_ _1\"></span> Capitale s<span class=\"_ _1\"></span>ociale<span class=\"_ _1\"></span> 56.4<span class=\"_ _1\"></span>66 78.6<span class=\"_ _1\"></span>57.878 56.4<span class=\"_ _1\"></span>66 78.6<span class=\"_ _1\"></span>57.878 Altre riser<span class=\"_ _0\"></span>ve  Le Altre<span class=\"_ _0\"></span> riserve <span class=\"_ _0\"></span>risulta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o dett<span class=\"_ _3\"></span>agliate come<span class=\"_ _3\"></span> segue: (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Variazione<span class=\"_ _1\"></span> Riserva<span class=\"_ _1\"></span> sovra<span class=\"_ _1\"></span>pprezzo azioni<span class=\"_ _1\"></span> 22.905<span class=\"_ _1\"></span> 22.905<span class=\"_ _1\"></span> - Riserva<span class=\"_ _1\"></span> legale<span class=\"_ _1\"></span> 11.296<span class=\"_ _1\"></span> 10.854<span class=\"_ _1\"></span> 442<span class=\"ls0\"> </span>Riserva<span class=\"_ _1\"></span> per stock optio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 2.217 2.217 - Riserva<span class=\"_ _1\"></span> di conversi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> 329<span class=\"_ _1\"></span><span class=\"ls0\"> </span>185<span class=\"ls0\"> </span>144<span class=\"ls0\"> </span>Altre riserv<span class=\"_ _1\"></span>e 8.403 8.255 148<span class=\"ls0\"> </span>Altre riserv<span class=\"_ _1\"></span>e 45.1<span class=\"_ _1\"></span>50 44.4<span class=\"_ _1\"></span>16 734<span class=\"ls0\"> </span>La <span class=\"_ _1\"></span>Riserva <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>rapp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ezz<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>azio<span class=\"_ _0\"></span>ni, <span class=\"_ _6\"></span>pari <span class=\"_ _1\"></span>ad <span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>22.905.<span class=\"_ _3\"></span>478, <span class=\"_ _6\"></span>risulta <span class=\"_ _1\"></span>invariata <span class=\"_ _1\"></span>rispett<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>ese<span class=\"_ _3\"></span>rcizio precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te. La Riserv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> lega<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>a di e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro 442.<span class=\"_ _3\"></span>152 rispet<span class=\"_ _0\"></span>to al <span class=\"_ _0\"></span>precede<span class=\"_ _0\"></span>nte eser<span class=\"_ _3\"></span>cizio in virt<span class=\"_ _3\"></span>\u00f9<span class=\"_ _1\"></span> del<span class=\"_ _0\"></span>la destinaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>del <span class=\"_ _5\"></span>risult<span class=\"_ _0\"></span>ato <span class=\"_ _5\"></span>2021 <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Capogrup<span class=\"_ _0\"></span>po <span class=\"_ _5\"></span>deliber<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>dall\u2019Assemb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>degli <span class=\"_ _5\"></span>Azi<span class=\"_ _3\"></span>oni<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i del <span class=\"_ _6\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>maggi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>2022,<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _1\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>11.29<span class=\"_ _0\"></span>6.3<span class=\"_ _0\"></span>86 <span class=\"_ _6\"></span>e, <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span><span class=\"fff\">to <span class=\"_ _1\"></span>dall\u2019art.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>2430<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del<span class=\"_ _3\"></span> </span>Codice C<span class=\"_ _0\"></span>ivile, \u00e8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>disp<span class=\"_ _3\"></span>onibile per e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span>uali co<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ertur<span class=\"_ _3\"></span>e perdite. Il <span class=\"_\"> </span>sa<span class=\"_ _0\"></span>ldo <span class=\"_\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_\"> </span>R<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ser<span class=\"_ _0\"></span>va <span class=\"_\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_\"> </span>stock<span class=\"_ _3\"></span> <span class=\"_\"> </span>option <span class=\"_ _2\"> </span>amm<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>a <span class=\"_\"> </span>a <span class=\"_\"> </span>e<span class=\"_ _3\"></span>uro <span class=\"_\"> </span>2.2<span class=\"_ _0\"></span>16.<span class=\"_ _0\"></span>799 <span class=\"_\"> </span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nvariato <span class=\"_\"> </span>r<span class=\"_ _0\"></span>ispett<span class=\"_ _0\"></span>o <span class=\"_\"> </span>al precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _4\"> </span>eserc<span class=\"_ _0\"></span>izio) <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>riferisce <span class=\"_\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>Pian<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>incenti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>azio<span class=\"_ _0\"></span>ne <span class=\"_ _28\"> </span>(P<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>an<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>Stock<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Opti<span class=\"_ _1\"></span>on) appro<span class=\"_ _0\"></span>vato, <span class=\"_ _4\"> </span>ai <span class=\"_ _27\"> </span>sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>dell\u2019a<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _28\"> </span>114<span class=\"ff3\">-</span>bis <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>TUF, <span class=\"_ _28\"> </span>dall\u2019Asse<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>blea <span class=\"_ _4\"> </span>degli <span class=\"_ _28\"> </span>Azionisti<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _28\"> </span>data <span class=\"_ _28\"> </span>21<span class=\"_ _3\"></span> novem<span class=\"_ _0\"></span>bre <span class=\"_ _3\"></span>2016 che<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede <span class=\"_ _3\"></span>l\u2019attrib<span class=\"_ _0\"></span>uzione<span class=\"_ _0\"></span> gr<span class=\"_ _3\"></span>atuita d<span class=\"_ _3\"></span>i d<span class=\"_ _0\"></span>iritti d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>opzione <span class=\"_ _3\"></span>per <span class=\"_ _0\"></span>la s<span class=\"_ _3\"></span>ottoscrizi<span class=\"_ _3\"></span>one <span class=\"_ _0\"></span>di azioni ord<span class=\"_ _0\"></span>inarie a dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti dell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Cap<span class=\"_ _0\"></span>ogrupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> nel rapport<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di un\u2019<span class=\"_ _1\"></span><span class=\"ff3\">azi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne per ogn<span class=\"_ _0\"></span>i diritto di<span class=\"_ _0\"></span> </span>opzione, <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>incent<span class=\"_ _0\"></span>ivare <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span>conseg<span class=\"_ _0\"></span>uime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>degli <span class=\"_ _5\"></span>obiett<span class=\"_ _0\"></span>ivi <span class=\"_ _6\"></span>aziendali <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>aument<span class=\"_ _0\"></span>are <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span> fidelizza<span class=\"_ _0\"></span>zione <span class=\"_ _25\"> </span>nei <span class=\"_ _22\"> </span>confronti<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _25\"> </span>So<span class=\"_ _1\"></span>ciet\u00e0.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>L<span class=\"_ _3\"></span>a <span class=\"_ _2\"> </span>pr<span class=\"_ _3\"></span>oposta <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>Piano <span class=\"_ _22\"> </span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede <span class=\"_ _22\"> </span>che <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>numero compless<span class=\"_ _0\"></span>ivo <span class=\"_ _3\"></span>massimo<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>Azioni <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>assegnare <span class=\"_ _3\"></span>ai Be<span class=\"_ _3\"></span><span class=\"fff\">n<span class=\"_ _1\"></span>efic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019esecuzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>del P<span class=\"_ _3\"></span>iano <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _3\"></span>i </span>a <span class=\"_ _3\"></span>2.225.<span class=\"_ _3\"></span>925 <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>che <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizio <span class=\"_ _1d\"></span>delle <span class=\"_ _3\"></span>Opz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>sar<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>sog<span class=\"_ _0\"></span>getto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>pagam<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>del <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span>zzo <span class=\"_ _1d\"></span>di <span class=\"_ _0\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio delle Az<span class=\"_ _3\"></span>ioni, pari<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ad e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>1,10<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ascun<span class=\"_ _0\"></span>a. La<span class=\"_ _0\"></span> durat<span class=\"_ _3\"></span>a del pian<span class=\"_ _3\"></span>o \u00e8 prevista<span class=\"_ _3\"></span> in 7 a<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span> (2016-2023), con il re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o c<span class=\"_ _0\"></span>osto accant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dura<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>od<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di mat<span class=\"_ _3\"></span>urazione (201<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>-2019<span class=\"_ _0\"></span>).<span class=\"_ _0\"></span> La <span class=\"_ _5\"></span>Riserv<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>con<span class=\"_ _0\"></span>versione<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>accog<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ie <span class=\"_ _5\"></span>l\u2019effetto<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>cumulato<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>delle <span class=\"_ _6\"></span>differenze <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>deri<span class=\"_ _3\"></span>van<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i dalla<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>convers<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dei <span class=\"_ _24\"></span>bilanc<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _24\"></span>imprese<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ui <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>uta <span class=\"_ _23\"></span>f<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _23\"> </span>differente<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span><span class=\"fff\">dall\u2019Euro</span><span class=\"ls11\">, </span>valuta <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>resent<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _4\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Gruppo.<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Tali <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>se <span class=\"_ _28\"> </span>sono <span class=\"_ _30\"> </span>P<span class=\"_ _1\"></span>in<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfarin<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>Shangh<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>Co <span class=\"_ _4\"> </span>Ltd<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>e Pininfarin<span class=\"_ _3\"></span>a of Americ<span class=\"_ _0\"></span>a Corp.<span class=\"_ _3\"></span> Le <span class=\"_ _5\"></span>Altre <span class=\"_ _6\"></span>riserve <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>m<span class=\"_ _0\"></span>ovimenta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>effetto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019adeg<span class=\"_ _3\"></span>uamento <span class=\"_ _6\"></span>a <span class=\"_ _24\"></span>fair <span class=\"_ _6\"></span>value <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _24\"></span>dicem<span class=\"_ _0\"></span>bre<span class=\"_ _3\"></span> 2022 delle Pa<span class=\"_ _0\"></span>rtecipa<span class=\"_ _0\"></span>zioni in altre <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>prese (Not<span class=\"_ _0\"></span>a 9), rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ato nelle altre com<span class=\"_ _0\"></span>ponenti de<span class=\"_ _0\"></span>l conto<span class=\"_ _0\"></span> econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>lessivo. Utili (perdi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e) p<span class=\"_ _3\"></span>ortate a nu<span class=\"_ _0\"></span>ovo Al <span class=\"_ _24\"></span>31 <span class=\"_ _5\"></span>dicembre <span class=\"_ _5\"></span>2022 <span class=\"_ _5\"></span>le <span class=\"_ _23\"> </span>perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>portate <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>nuovo <span class=\"_ _24\"></span>ammonta<span class=\"_ _3\"></span>no <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>euro <span class=\"_ _24\"></span>60.8<span class=\"_ _0\"></span>95.5<span class=\"_ _3\"></span>66, <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>una<span class=\"_ _3\"></span> variazi<span class=\"_ _0\"></span>one in<span class=\"_ _0\"></span> diminuzi<span class=\"_ _0\"></span>one di<span class=\"_ _0\"></span> comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>essi<span class=\"_ _0\"></span>vi euro 2.2<span class=\"_ _3\"></span>46.136 rispett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> al 31 dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re 20<span class=\"_ _0\"></span>21 do<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>uta: \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">alla <span class=\"_ _5\"></span>dest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>naz<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _6\"></span>euro <span class=\"_ _5\"></span>2.004<span class=\"_ _3\"></span>.859 <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>risultat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>olidat<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>2021 <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>quo<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a </span></span>destinata<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>a <span class=\"_\"> </span>R<span class=\"_ _1\"></span>iser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a <span class=\"_\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_\"> </span>della <span class=\"_\"> </span>Capogr<span class=\"_ _0\"></span>uppo <span class=\"_\"> </span>dall\u2019Assem<span class=\"_ _0\"></span>blea <span class=\"_\"> </span>degli <span class=\"_ _30\"> </span>Azionisti <span class=\"_\"> </span>del <span class=\"_\"> </span>13 maggi<span class=\"_ _0\"></span>o 2022; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">all\u2019effetto <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>iodo <span class=\"_ _6\"></span>relati<span class=\"_ _0\"></span>vo <span class=\"_ _5\"></span>all\u2019applic<span class=\"_ _3\"></span>az<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>principi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>IAS <span class=\"_ _5\"></span>19 <span class=\"_ _6\"></span>revised, <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>per </span></span>euro 241.<span class=\"_ _0\"></span>277.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-62-3": {
   "value": "13 - PATRI<span class=\"_ _3\"></span>MONIO NETTO<span class=\"_ _3\"></span> Capitale <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ociale<span class=\"_ _0\"></span> Il <span class=\"_ _1\"></span>Capit<span class=\"_ _0\"></span>ale so<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale della capogr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>S.<span class=\"_ _0\"></span>p.A. al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 d<span class=\"_ _0\"></span>icembre 2022 \u00e8 <span class=\"_ _1\"></span>comp<span class=\"_ _0\"></span>osto da n. <span class=\"_ _6\"></span>78.65<span class=\"_ _0\"></span>7.87<span class=\"_ _3\"></span>8 <span class=\"_ _5\"></span>azioni <span class=\"_ _1\"></span>ordinarie<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>pri<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>valore<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>nominale.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>No<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>ono <span class=\"_ _6\"></span>prese<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>categ<span class=\"_ _3\"></span>orie <span class=\"_ _6\"></span>di azioni.  Il <span class=\"_ _25\"> </span>capitale <span class=\"_ _25\"> </span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _23\"> </span>presentato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _25\"> </span>nett<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span>az<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>proprie <span class=\"_ _22\"> </span>in <span class=\"_ _25\"> </span>portafog<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>detenute<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>nel rispetto <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mposti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dall\u2019<span class=\"_ _0\"></span>art. 2357 <span class=\"_ _3\"></span>del Codice <span class=\"_ _3\"></span>Civil<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span> <span class=\"ff3\"> </span>Il dettag<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>o deg<span class=\"_ _3\"></span>li azionist<span class=\"_ _0\"></span>i \u00e8 ripo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tat<span class=\"_ _0\"></span>o nella N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 1. 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Migliaia<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> Nr. Azioni<span class=\"_ _1\"></span> Migliaia<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> Nr. Azioni<span class=\"_ _1\"></span> Azioni ord<span class=\"_ _1\"></span>inari<span class=\"_ _1\"></span>e e<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 56.482<span class=\"_ _1\"></span> 78.673.836<span class=\"_ _1\"></span> 56.482<span class=\"_ _1\"></span> 78.673.836<span class=\"_ _1\"></span> (Azioni pro<span class=\"_ _1\"></span>prie)<span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> (15.958)<span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> (15.958)<span class=\"_ _1\"></span> Capitale s<span class=\"_ _1\"></span>ociale<span class=\"_ _1\"></span> 56.4<span class=\"_ _1\"></span>66 78.6<span class=\"_ _1\"></span>57.878 56.4<span class=\"_ _1\"></span>66 78.6<span class=\"_ _1\"></span>57.878 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-62-4": {
   "value": "13 - PATRI<span class=\"_ _3\"></span>MONIO NETTO<span class=\"_ _3\"></span> Capitale <span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>ociale<span class=\"_ _0\"></span> Il <span class=\"_ _1\"></span>Capit<span class=\"_ _0\"></span>ale so<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale della capogr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>pp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>S.<span class=\"_ _0\"></span>p.A. al<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>31 d<span class=\"_ _0\"></span>icembre 2022 \u00e8 <span class=\"_ _1\"></span>comp<span class=\"_ _0\"></span>osto da n. <span class=\"_ _6\"></span>78.65<span class=\"_ _0\"></span>7.87<span class=\"_ _3\"></span>8 <span class=\"_ _5\"></span>azioni <span class=\"_ _1\"></span>ordinarie<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>pri<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>valore<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>nominale.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>No<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>ono <span class=\"_ _6\"></span>prese<span class=\"_ _0\"></span>nti <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>categ<span class=\"_ _3\"></span>orie <span class=\"_ _6\"></span>di azioni.  Il <span class=\"_ _25\"> </span>capitale <span class=\"_ _25\"> </span>soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _23\"> </span>presentato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _25\"> </span>nett<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span>az<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i <span class=\"_ _25\"> </span>proprie <span class=\"_ _22\"> </span>in <span class=\"_ _25\"> </span>portafog<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>detenute<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>nel rispetto <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mposti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dall\u2019<span class=\"_ _0\"></span>art. 2357 <span class=\"_ _3\"></span>del Codice <span class=\"_ _3\"></span>Civil<span class=\"_ _1\"></span>e.<span class=\"_ _0\"></span> <span class=\"ff3\"> </span>Il dettag<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>o deg<span class=\"_ _3\"></span>li azionist<span class=\"_ _0\"></span>i \u00e8 ripo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tat<span class=\"_ _0\"></span>o nella N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 1. 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Migliaia<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> Nr. Azioni<span class=\"_ _1\"></span> Migliaia<span class=\"_ _1\"></span> di euro<span class=\"_ _1\"></span> Nr. Azioni<span class=\"_ _1\"></span> Azioni ord<span class=\"_ _1\"></span>inari<span class=\"_ _1\"></span>e e<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>ess<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 56.482<span class=\"_ _1\"></span> 78.673.836<span class=\"_ _1\"></span> 56.482<span class=\"_ _1\"></span> 78.673.836<span class=\"_ _1\"></span> (Azioni pro<span class=\"_ _1\"></span>prie)<span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> (15.958)<span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> (15.958)<span class=\"_ _1\"></span> Capitale s<span class=\"_ _1\"></span>ociale<span class=\"_ _1\"></span> 56.4<span class=\"_ _1\"></span>66 78.6<span class=\"_ _1\"></span>57.878 56.4<span class=\"_ _1\"></span>66 78.6<span class=\"_ _1\"></span>57.878 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-63-3": {
   "value": "Altre riser<span class=\"_ _0\"></span>ve  Le Altre<span class=\"_ _0\"></span> riserve <span class=\"_ _0\"></span>risulta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o dett<span class=\"_ _3\"></span>agliate come<span class=\"_ _3\"></span> segue: (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Variazione<span class=\"_ _1\"></span> Riserva<span class=\"_ _1\"></span> sovra<span class=\"_ _1\"></span>pprezzo azioni<span class=\"_ _1\"></span> 22.905<span class=\"_ _1\"></span> 22.905<span class=\"_ _1\"></span> - Riserva<span class=\"_ _1\"></span> legale<span class=\"_ _1\"></span> 11.296<span class=\"_ _1\"></span> 10.854<span class=\"_ _1\"></span> 442<span class=\"ls0\"> </span>Riserva<span class=\"_ _1\"></span> per stock optio<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> 2.217 2.217 - Riserva<span class=\"_ _1\"></span> di conversi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> 329<span class=\"_ _1\"></span><span class=\"ls0\"> </span>185<span class=\"ls0\"> </span>144<span class=\"ls0\"> </span>Altre riserv<span class=\"_ _1\"></span>e 8.403 8.255 148<span class=\"ls0\"> </span>Altre riserv<span class=\"_ _1\"></span>e 45.1<span class=\"_ _1\"></span>50 44.4<span class=\"_ _1\"></span>16 734<span class=\"ls0\"> </span>La <span class=\"_ _1\"></span>Riserva <span class=\"_ _6\"></span>so<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>rapp<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ezz<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>azio<span class=\"_ _0\"></span>ni, <span class=\"_ _6\"></span>pari <span class=\"_ _1\"></span>ad <span class=\"_ _6\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>22.905.<span class=\"_ _3\"></span>478, <span class=\"_ _6\"></span>risulta <span class=\"_ _1\"></span>invariata <span class=\"_ _1\"></span>rispett<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>all\u2019<span class=\"_ _1\"></span>ese<span class=\"_ _3\"></span>rcizio precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te. La Riserv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> lega<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ncrem<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>a di e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro 442.<span class=\"_ _3\"></span>152 rispet<span class=\"_ _0\"></span>to al <span class=\"_ _0\"></span>precede<span class=\"_ _0\"></span>nte eser<span class=\"_ _3\"></span>cizio in virt<span class=\"_ _3\"></span>\u00f9<span class=\"_ _1\"></span> del<span class=\"_ _0\"></span>la destinaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>del <span class=\"_ _5\"></span>risult<span class=\"_ _0\"></span>ato <span class=\"_ _5\"></span>2021 <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>Capogrup<span class=\"_ _0\"></span>po <span class=\"_ _5\"></span>deliber<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta <span class=\"_ _6\"></span>dall\u2019Assemb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>degli <span class=\"_ _5\"></span>Azi<span class=\"_ _3\"></span>oni<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i del <span class=\"_ _6\"></span>13<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>maggi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>2022,<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _1\"></span>pari <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>11.29<span class=\"_ _0\"></span>6.3<span class=\"_ _0\"></span>86 <span class=\"_ _6\"></span>e, <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>econdo <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span><span class=\"fff\">to <span class=\"_ _1\"></span>dall\u2019art.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>2430<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del<span class=\"_ _3\"></span> </span>Codice C<span class=\"_ _0\"></span>ivile, \u00e8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>disp<span class=\"_ _3\"></span>onibile per e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span>uali co<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ertur<span class=\"_ _3\"></span>e perdite. Il <span class=\"_\"> </span>sa<span class=\"_ _0\"></span>ldo <span class=\"_\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_\"> </span>R<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ser<span class=\"_ _0\"></span>va <span class=\"_\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_\"> </span>stock<span class=\"_ _3\"></span> <span class=\"_\"> </span>option <span class=\"_ _2\"> </span>amm<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>a <span class=\"_\"> </span>a <span class=\"_\"> </span>e<span class=\"_ _3\"></span>uro <span class=\"_\"> </span>2.2<span class=\"_ _0\"></span>16.<span class=\"_ _0\"></span>799 <span class=\"_\"> </span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nvariato <span class=\"_\"> </span>r<span class=\"_ _0\"></span>ispett<span class=\"_ _0\"></span>o <span class=\"_\"> </span>al precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _4\"> </span>eserc<span class=\"_ _0\"></span>izio) <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>riferisce <span class=\"_\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>Pian<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>incenti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>azio<span class=\"_ _0\"></span>ne <span class=\"_ _28\"> </span>(P<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>an<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>Stock<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Opti<span class=\"_ _1\"></span>on) appro<span class=\"_ _0\"></span>vato, <span class=\"_ _4\"> </span>ai <span class=\"_ _27\"> </span>sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>dell\u2019a<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _28\"> </span>114<span class=\"ff3\">-</span>bis <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>TUF, <span class=\"_ _28\"> </span>dall\u2019Asse<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>blea <span class=\"_ _4\"> </span>degli <span class=\"_ _28\"> </span>Azionisti<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _28\"> </span>data <span class=\"_ _28\"> </span>21<span class=\"_ _3\"></span> novem<span class=\"_ _0\"></span>bre <span class=\"_ _3\"></span>2016 che<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede <span class=\"_ _3\"></span>l\u2019attrib<span class=\"_ _0\"></span>uzione<span class=\"_ _0\"></span> gr<span class=\"_ _3\"></span>atuita d<span class=\"_ _3\"></span>i d<span class=\"_ _0\"></span>iritti d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>opzione <span class=\"_ _3\"></span>per <span class=\"_ _0\"></span>la s<span class=\"_ _3\"></span>ottoscrizi<span class=\"_ _3\"></span>one <span class=\"_ _0\"></span>di azioni ord<span class=\"_ _0\"></span>inarie a dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti dell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Cap<span class=\"_ _0\"></span>ogrupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> nel rapport<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di un\u2019<span class=\"_ _1\"></span><span class=\"ff3\">azi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne per ogn<span class=\"_ _0\"></span>i diritto di<span class=\"_ _0\"></span> </span>opzione, <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>incent<span class=\"_ _0\"></span>ivare <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span>conseg<span class=\"_ _0\"></span>uime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>degli <span class=\"_ _5\"></span>obiett<span class=\"_ _0\"></span>ivi <span class=\"_ _6\"></span>aziendali <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>aument<span class=\"_ _0\"></span>are <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span> fidelizza<span class=\"_ _0\"></span>zione <span class=\"_ _25\"> </span>nei <span class=\"_ _22\"> </span>confronti<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _25\"> </span>So<span class=\"_ _1\"></span>ciet\u00e0.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>L<span class=\"_ _3\"></span>a <span class=\"_ _2\"> </span>pr<span class=\"_ _3\"></span>oposta <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>Piano <span class=\"_ _22\"> </span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede <span class=\"_ _22\"> </span>che <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>numero compless<span class=\"_ _0\"></span>ivo <span class=\"_ _3\"></span>massimo<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>Azioni <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>assegnare <span class=\"_ _3\"></span>ai Be<span class=\"_ _3\"></span><span class=\"fff\">n<span class=\"_ _1\"></span>efic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019esecuzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>del P<span class=\"_ _3\"></span>iano <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _3\"></span>i </span>a <span class=\"_ _3\"></span>2.225.<span class=\"_ _3\"></span>925 <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>che <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizio <span class=\"_ _1d\"></span>delle <span class=\"_ _3\"></span>Opz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>sar<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>sog<span class=\"_ _0\"></span>getto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>pagam<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>del <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span>zzo <span class=\"_ _1d\"></span>di <span class=\"_ _0\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio delle Az<span class=\"_ _3\"></span>ioni, pari<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ad e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>1,10<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ascun<span class=\"_ _0\"></span>a. La<span class=\"_ _0\"></span> durat<span class=\"_ _3\"></span>a del pian<span class=\"_ _3\"></span>o \u00e8 prevista<span class=\"_ _3\"></span> in 7 a<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span> (2016-2023), con il re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o c<span class=\"_ _0\"></span>osto accant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dura<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>od<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di mat<span class=\"_ _3\"></span>urazione (201<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>-2019<span class=\"_ _0\"></span>).<span class=\"_ _0\"></span> La <span class=\"_ _5\"></span>Riserv<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>con<span class=\"_ _0\"></span>versione<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>accog<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ie <span class=\"_ _5\"></span>l\u2019effetto<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>cumulato<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>delle <span class=\"_ _6\"></span>differenze <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>camb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>deri<span class=\"_ _3\"></span>van<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i dalla<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>convers<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dei <span class=\"_ _24\"></span>bilanc<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>lle <span class=\"_ _24\"></span>imprese<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ui <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>uta <span class=\"_ _23\"></span>f<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _23\"> </span>differente<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span><span class=\"fff\">dall\u2019Euro</span><span class=\"ls11\">, </span>valuta <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>resent<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _4\"> </span>del<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Gruppo.<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Tali <span class=\"_ _4\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>se <span class=\"_ _28\"> </span>sono <span class=\"_ _30\"> </span>P<span class=\"_ _1\"></span>in<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfarin<span class=\"_ _0\"></span>a <span class=\"_ _4\"> </span>Shangh<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>Co <span class=\"_ _4\"> </span>Ltd<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>e Pininfarin<span class=\"_ _3\"></span>a of Americ<span class=\"_ _0\"></span>a Corp.<span class=\"_ _3\"></span> Le <span class=\"_ _5\"></span>Altre <span class=\"_ _6\"></span>riserve <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>m<span class=\"_ _0\"></span>ovimenta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>effetto <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019adeg<span class=\"_ _3\"></span>uamento <span class=\"_ _6\"></span>a <span class=\"_ _24\"></span>fair <span class=\"_ _6\"></span>value <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _24\"></span>dicem<span class=\"_ _0\"></span>bre<span class=\"_ _3\"></span> 2022 delle Pa<span class=\"_ _0\"></span>rtecipa<span class=\"_ _0\"></span>zioni in altre <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>prese (Not<span class=\"_ _0\"></span>a 9), rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ato nelle altre com<span class=\"_ _0\"></span>ponenti de<span class=\"_ _0\"></span>l conto<span class=\"_ _0\"></span> econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>lessivo. Utili (perdi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e) p<span class=\"_ _3\"></span>ortate a nu<span class=\"_ _0\"></span>ovo Al <span class=\"_ _24\"></span>31 <span class=\"_ _5\"></span>dicembre <span class=\"_ _5\"></span>2022 <span class=\"_ _5\"></span>le <span class=\"_ _23\"> </span>perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>portate <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>nuovo <span class=\"_ _24\"></span>ammonta<span class=\"_ _3\"></span>no <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>euro <span class=\"_ _24\"></span>60.8<span class=\"_ _0\"></span>95.5<span class=\"_ _3\"></span>66, <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>una<span class=\"_ _3\"></span> variazi<span class=\"_ _0\"></span>one in<span class=\"_ _0\"></span> diminuzi<span class=\"_ _0\"></span>one di<span class=\"_ _0\"></span> comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>essi<span class=\"_ _0\"></span>vi euro 2.2<span class=\"_ _3\"></span>46.136 rispett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> al 31 dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re 20<span class=\"_ _0\"></span>21 do<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>uta: \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">alla <span class=\"_ _5\"></span>dest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>naz<span class=\"_ _0\"></span>ione <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _6\"></span>euro <span class=\"_ _5\"></span>2.004<span class=\"_ _3\"></span>.859 <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>risultat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>co<span class=\"_ _1\"></span>ns<span class=\"_ _0\"></span>olidat<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>2021 <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>netto <span class=\"_ _5\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _6\"></span>quo<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a </span></span>destinata<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>a <span class=\"_\"> </span>R<span class=\"_ _1\"></span>iser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a <span class=\"_\"> </span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_\"> </span>della <span class=\"_\"> </span>Capogr<span class=\"_ _0\"></span>uppo <span class=\"_\"> </span>dall\u2019Assem<span class=\"_ _0\"></span>blea <span class=\"_\"> </span>degli <span class=\"_ _30\"> </span>Azionisti <span class=\"_\"> </span>del <span class=\"_\"> </span>13 maggi<span class=\"_ _0\"></span>o 2022; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">all\u2019effetto <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>iodo <span class=\"_ _6\"></span>relati<span class=\"_ _0\"></span>vo <span class=\"_ _5\"></span>all\u2019applic<span class=\"_ _3\"></span>az<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>principi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>IAS <span class=\"_ _5\"></span>19 <span class=\"_ _6\"></span>revised, <span class=\"_ _1\"></span>po<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tivo <span class=\"_ _1\"></span>per </span></span>euro 241.<span class=\"_ _0\"></span>277.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-64-4": {
   "value": "Il <span class=\"_\"> </span>sa<span class=\"_ _0\"></span>ldo <span class=\"_\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_\"> </span>R<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ser<span class=\"_ _0\"></span>va <span class=\"_\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_\"> </span>stock<span class=\"_ _3\"></span> <span class=\"_\"> </span>option <span class=\"_ _2\"> </span>amm<span class=\"_ _0\"></span>ont<span class=\"_ _0\"></span>a <span class=\"_\"> </span>a <span class=\"_\"> </span>e<span class=\"_ _3\"></span>uro <span class=\"_\"> </span>2.2<span class=\"_ _0\"></span>16.<span class=\"_ _0\"></span>799 <span class=\"_\"> </span>(<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nvariato <span class=\"_\"> </span>r<span class=\"_ _0\"></span>ispett<span class=\"_ _0\"></span>o <span class=\"_\"> </span>al precede<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _4\"> </span>eserc<span class=\"_ _0\"></span>izio) <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>riferisce <span class=\"_\"> </span>a<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>Pian<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>incenti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>azio<span class=\"_ _0\"></span>ne <span class=\"_ _28\"> </span>(P<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>an<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>di <span class=\"_ _28\"> </span>Stock<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Opti<span class=\"_ _1\"></span>on) appro<span class=\"_ _0\"></span>vato, <span class=\"_ _4\"> </span>ai <span class=\"_ _27\"> </span>sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>dell\u2019a<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>t. <span class=\"_ _28\"> </span>114<span class=\"ff3\">-</span>bis <span class=\"_ _28\"> </span>del <span class=\"_ _28\"> </span>TUF, <span class=\"_ _28\"> </span>dall\u2019Asse<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>blea <span class=\"_ _4\"> </span>degli <span class=\"_ _28\"> </span>Azionisti<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>in <span class=\"_ _28\"> </span>data <span class=\"_ _28\"> </span>21<span class=\"_ _3\"></span> novem<span class=\"_ _0\"></span>bre <span class=\"_ _3\"></span>2016 che<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede <span class=\"_ _3\"></span>l\u2019attrib<span class=\"_ _0\"></span>uzione<span class=\"_ _0\"></span> gr<span class=\"_ _3\"></span>atuita d<span class=\"_ _3\"></span>i d<span class=\"_ _0\"></span>iritti d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>opzione <span class=\"_ _3\"></span>per <span class=\"_ _0\"></span>la s<span class=\"_ _3\"></span>ottoscrizi<span class=\"_ _3\"></span>one <span class=\"_ _0\"></span>di azioni ord<span class=\"_ _0\"></span>inarie a dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti dell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Cap<span class=\"_ _0\"></span>ogrupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> nel rapport<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di un\u2019<span class=\"_ _1\"></span><span class=\"ff3\">azi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne per ogn<span class=\"_ _0\"></span>i diritto di<span class=\"_ _0\"></span> </span>opzione, <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>fine <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>incent<span class=\"_ _0\"></span>ivare <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span>conseg<span class=\"_ _0\"></span>uime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>degli <span class=\"_ _5\"></span>obiett<span class=\"_ _0\"></span>ivi <span class=\"_ _6\"></span>aziendali <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>aument<span class=\"_ _0\"></span>are <span class=\"_ _5\"></span>la<span class=\"_ _0\"></span> fidelizza<span class=\"_ _0\"></span>zione <span class=\"_ _25\"> </span>nei <span class=\"_ _22\"> </span>confronti<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _25\"> </span>So<span class=\"_ _1\"></span>ciet\u00e0.<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>L<span class=\"_ _3\"></span>a <span class=\"_ _2\"> </span>pr<span class=\"_ _3\"></span>oposta <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>Piano <span class=\"_ _22\"> </span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede <span class=\"_ _22\"> </span>che <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>numero compless<span class=\"_ _0\"></span>ivo <span class=\"_ _3\"></span>massimo<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>Azioni <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>assegnare <span class=\"_ _3\"></span>ai Be<span class=\"_ _3\"></span><span class=\"fff\">n<span class=\"_ _1\"></span>efic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>l\u2019esecuzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>del P<span class=\"_ _3\"></span>iano <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ar<span class=\"_ _3\"></span>i </span>a <span class=\"_ _3\"></span>2.225.<span class=\"_ _3\"></span>925 <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>che <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizio <span class=\"_ _1d\"></span>delle <span class=\"_ _3\"></span>Opz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>sar<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>sog<span class=\"_ _0\"></span>getto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>pagam<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>del <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span>zzo <span class=\"_ _1d\"></span>di <span class=\"_ _0\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio delle Az<span class=\"_ _3\"></span>ioni, pari<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ad e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>1,10<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ascun<span class=\"_ _0\"></span>a. La<span class=\"_ _0\"></span> durat<span class=\"_ _3\"></span>a del pian<span class=\"_ _3\"></span>o \u00e8 prevista<span class=\"_ _3\"></span> in 7 a<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span> (2016-2023), con il re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o c<span class=\"_ _0\"></span>osto accant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dura<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>l per<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>od<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di mat<span class=\"_ _3\"></span>urazione (201<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>-2019<span class=\"_ _0\"></span>).<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-65-2": {
   "value": "14 - ALTRE <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ASSIVI<span class=\"_ _3\"></span>T\u00c0 FINAN<span class=\"_ _3\"></span>ZI<span class=\"_ _1\"></span>ARI<span class=\"_ _3\"></span>E Le <span class=\"_ _2f\"> </span>Al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _2f\"> </span>passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>finanziare<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>accolg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>princi<span class=\"_ _0\"></span>palmente<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>la <span class=\"_ _2f\"> </span>passivit\u00e0 <span class=\"_ _2f\"> </span>residu<span class=\"_ _0\"></span>a <span class=\"_ _2f\"> </span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>va all\u2019Acco<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>do <span class=\"_ _25\"> </span>di <span class=\"_ _2\"> </span><span class=\"ff3\">risc<span class=\"_ _3\"></span>adenziament<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>di <span class=\"_ _2\"> </span>se<span class=\"_ _3\"></span>guito <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>esc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>(pari <span class=\"_ _25\"> </span>ad<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>euro <span class=\"_ _22\"> </span>17.26<span class=\"_ _3\"></span>1 <span class=\"_ _2\"> </span>mig<span class=\"_ _3\"></span>liaia <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>31 </span>dicem<span class=\"_ _0\"></span>bre 2022),<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oltre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ai De<span class=\"_ _3\"></span>biti per sc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>perti<span class=\"_ _0\"></span> bancar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Il <span class=\"_ _1\"></span>30 <span class=\"_ _6\"></span>magg<span class=\"_ _3\"></span>io <span class=\"_ _6\"></span>2016<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>div<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uto <span class=\"_ _1\"></span>eff<span class=\"_ _0\"></span>icace i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>nuo<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>Accordo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>r<span class=\"fff\">isca<span class=\"_ _0\"></span>denziam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>(l\u2019\u201dAcc<span class=\"_ _3\"></span>ordo\u201d)<span class=\"_ _0\"></span> </span>tra <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Pininfa<span class=\"_ _0\"></span>rina <span class=\"_ _3\"></span>S.<span class=\"_ _0\"></span>p.A.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>ri <span class=\"_ _3\"></span>Istit<span class=\"_ _0\"></span>uti <span class=\"_ _3\"></span>Finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iato<span class=\"_ _0\"></span>ri <span class=\"_ _3\"></span>che <span class=\"_ _1d\"></span>in <span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>intesi <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>port<span class=\"_ _1\"></span>ato <span class=\"_ _1d\"></span>quanto <span class=\"_ _3\"></span>segue:<span class=\"_ _3\"></span> \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">il <span class=\"_ _1\"></span>pagame<span class=\"_ _0\"></span>nto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sald<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>stralci<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>56,74% <span class=\"_ _1\"></span>del v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _1\"></span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _1\"></span>dell\u2019esp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione r<span class=\"_ _1\"></span>elat<span class=\"_ _3\"></span>iva </span></span>agli Is<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _0\"></span>i Fina<span class=\"_ _0\"></span>nziato<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>aderent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>opzione <span class=\"_ _3\"></span>oltre agl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> inte<span class=\"_ _0\"></span>ress<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> mat<span class=\"_ _3\"></span>urati s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>no a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i entrata <span class=\"_ _0\"></span>in vigo<span class=\"_ _0\"></span>re; \u2022 <span class=\"_ _2e\"> </span>il <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>adenz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_\"> </span>al <span class=\"_ _4\"> </span>2025<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _1\"></span><span class=\"fff\">l <span class=\"_\"> </span>valore <span class=\"_\"> </span>nominal<span class=\"_ _3\"></span>e <span class=\"_ _4\"> </span>dell\u2019esp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>izione<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>relat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a <span class=\"_\"> </span>agli <span class=\"_\"> </span>Istituti<span class=\"_ _0\"></span> </span>Finanzi<span class=\"_ _0\"></span>atori adere<span class=\"_ _3\"></span>nti a tale <span class=\"_ _3\"></span>opzione per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _0\"></span>plessi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> 41,5<span class=\"_ _0\"></span> milion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di eu<span class=\"_ _3\"></span>ro;<span class=\"_ _1\"></span> \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">l\u2019applic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>t<span class=\"_ _3\"></span>asso <span class=\"_ _4\"> </span>d\u2019i<span class=\"_ _0\"></span>nteresse <span class=\"_\"> </span>fisso <span class=\"_\"> </span>pari <span class=\"_\"> </span>allo <span class=\"_ _4\"> </span>0<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>25%<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>per <span class=\"_\"> </span>anno, <span class=\"_\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>360 <span class=\"_ _4\"> </span>gg, </span>maggi<span class=\"_ _0\"></span>orato <span class=\"_ _0\"></span>della <span class=\"_ _3\"></span>differenza t<span class=\"_ _3\"></span>ra q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>est\u2019ultimo e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Eur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bor 6<span class=\"_ _3\"></span>M nel c<span class=\"_ _3\"></span>aso i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Eur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bor 6<span class=\"_ _3\"></span>M s<span class=\"_ _0\"></span>ia superiore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al 4<span class=\"_ _0\"></span>%.  La <span class=\"_ _24\"></span>segue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _24\"></span>sintet<span class=\"_ _0\"></span>izza <span class=\"_ _5\"></span>la <span class=\"_ _23\"></span>m<span class=\"_ _3\"></span>ovimentazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Altre <span class=\"_ _5\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _24\"></span>fi<span class=\"_ _0\"></span>nanziarie<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>corso degli ult<span class=\"_ _0\"></span>imi due<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi: 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Debiti per Debiti per Altri debiti Altri debiti (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) scoperti Totale<span class=\"_ _1\"></span> scoperti Totale<span class=\"_ _1\"></span> finanziari<span class=\"_ _1\"></span> finanziari<span class=\"_ _1\"></span> bancari<span class=\"_ _1\"></span> bancari<span class=\"_ _1\"></span> Valori a inizi<span class=\"_ _1\"></span>o eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> 19.6<span class=\"_ _1\"></span>38 - 19.6<span class=\"_ _1\"></span>38 22.1<span class=\"_ _1\"></span>06 41<span class=\"ls0\"> </span>22.1<span class=\"_ _1\"></span>47 Incrementi<span class=\"_ _1\"></span>/Altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _1\"></span> - 2.200 2.200 - - - Oneri figura<span class=\"_ _1\"></span>tivi<span class=\"_ _1\"></span>  1.215 - 1.215 1.350 - 1.350 Rimbo<span class=\"_ _1\"></span>rsi/eliminazion<span class=\"_ _1\"></span>e (3.592)<span class=\"_ _1\"></span> - (3.592)<span class=\"_ _1\"></span> (3.818)<span class=\"_ _1\"></span> (41)<span class=\"_ _1\"></span> (3.859)<span class=\"_ _1\"></span> pas<span class=\"_ _1\"></span>sivit\u00e0  Valori a fin<span class=\"_ _1\"></span>e eserci<span class=\"_ _1\"></span>zio 17.2<span class=\"_ _1\"></span>61 2.20<span class=\"_ _1\"></span>0 19.4<span class=\"_ _1\"></span>61 19.6<span class=\"_ _1\"></span>38 - 19.6<span class=\"_ _1\"></span>38 di cui entro<span class=\"_ _1\"></span> 12 mesi<span class=\"_ _1\"></span> 3.57<span class=\"_ _1\"></span>8 2.20<span class=\"_ _1\"></span>0 5.77<span class=\"_ _1\"></span>8 3.59<span class=\"_ _1\"></span>2 - 3.59<span class=\"_ _1\"></span>2 di cui oltre<span class=\"_ _1\"></span> 12 mesi<span class=\"_ _1\"></span> 13.6<span class=\"_ _1\"></span>83 - 13.6<span class=\"_ _1\"></span>83 16.0<span class=\"_ _1\"></span>46 - 16.0<span class=\"_ _1\"></span>46 Il <span class=\"_ _5\"></span>fair <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>dei <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>ristrutturati<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>era<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>stato <span class=\"_ _5\"></span>dete<span class=\"_ _3\"></span>rmi<span class=\"_ _1\"></span>nato<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _24\"></span>30<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>magg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>2015,<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>attua<span class=\"_ _0\"></span>lizzando<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>i flussi <span class=\"_ _16\"> </span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ziari <span class=\"_ _27\"> </span>q<span class=\"_ _1\"></span>ua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>r<span class=\"_ _0\"></span>isultant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019Acc<span class=\"_ _3\"></span>ordo <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span><span class=\"ff3\">riscadenzi<span class=\"_ _0\"></span>ament<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>a <span class=\"_ _27\"> </span>un <span class=\"_ _16\"> </span>tass<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>6<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>5%,<span class=\"_ _3\"></span> </span>determi<span class=\"_ _0\"></span>nato<span class=\"_ _0\"></span> con <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019aus<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lio d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> ad<span class=\"_ _0\"></span>visor<span class=\"_ _0\"></span> finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rio e<span class=\"_ _3\"></span>straneo a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019Acc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span><span class=\"ff3\">do d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> risc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziame<span class=\"_ _3\"></span>nto, </span>come <span class=\"_ _25\"> </span>somm<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>1)<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>rem<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>razione <span class=\"_ _23\"> </span>degli <span class=\"_ _23\"> </span>investime<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>privi <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>risch<span class=\"_ _0\"></span>io <span class=\"_ _22\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>2) <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>\u201ccredit<span class=\"_ _0\"></span> spread\u201d <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>buito<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>alla Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na S.<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>.A.<span class=\"ff3\"> </span>La <span class=\"_ _25\"> </span>vari<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>De<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>per <span class=\"_ _25\"> </span>sco<span class=\"_ _0\"></span>perti <span class=\"_ _23\"> </span>bancari <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _23\"></span>dovuta <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>sottoscr<span class=\"_ _0\"></span>izione <span class=\"_ _23\"> </span>da <span class=\"_ _23\"> </span>parte <span class=\"_ _23\"> </span>della control<span class=\"_ _0\"></span>lata tedesc<span class=\"_ _3\"></span>a di un<span class=\"_ _0\"></span> contratt<span class=\"_ _0\"></span>o di f<span class=\"_ _0\"></span>actor<span class=\"_ _0\"></span>ing \u201cpro<span class=\"_ _1\"></span><span class=\"ff3\">-</span>s<span class=\"_ _0\"></span>olvendo\u201d.<span class=\"_ _0\"></span><span class=\"ff3\"> </span>L\u2019analis<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>scade<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>za <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei fl<span class=\"_ _0\"></span>ussi fina<span class=\"_ _0\"></span>nziar<span class=\"_ _0\"></span>i contratt<span class=\"_ _3\"></span>uali \u00e8 ripo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tata <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff3\">Nota<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>34.<span class=\"_ _0\"></span>   </span>Si alleg<span class=\"_ _0\"></span>a la mov<span class=\"_ _0\"></span>imentaz<span class=\"_ _3\"></span>ione per sing<span class=\"_ _3\"></span>olo istitut<span class=\"_ _0\"></span>o:<span class=\"_ _1\"></span> Rimborsi/<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Oneri figur<span class=\"_ _1\"></span>ativi<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 eliminazion<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Intesa Sanpao<span class=\"_ _1\"></span>lo S.p.<span class=\"_ _1\"></span>A.  12.703<span class=\"_ _1\"></span> 786<span class=\"ls0\"> </span>(2.316)<span class=\"_ _1\"></span> 11.173<span class=\"_ _1\"></span> Banca Naziona<span class=\"_ _1\"></span>le d<span class=\"_ _1\"></span>el Lavoro<span class=\"_ _1\"></span> S.p.A. <span class=\"_ _1\"></span> 748<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>(136) 658<span class=\"ls0\"> </span>Banca R<span class=\"_ _1\"></span>egionale Europ<span class=\"_ _1\"></span>ea S.p.<span class=\"_ _1\"></span>A. 2.986 185<span class=\"ls0\"> </span>(544) 2.627 (ex Ubi Banca <span class=\"_ _1\"></span>S.p.<span class=\"_ _1\"></span>A.) <span class=\"_ _1\"></span> Selmabip<span class=\"_ _1\"></span>iemme Leas<span class=\"_ _1\"></span>ing S.p.<span class=\"_ _1\"></span>A. <span class=\"_ _1\"></span> 3.187 198<span class=\"ls0\"> </span>(582) 2.803 Volksba<span class=\"_ _1\"></span>nk Region L<span class=\"_ _1\"></span>eonberg (GER<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span> 14<span class=\"ls0\"> </span>- (14)<span class=\"_ _1\"></span> - Altri debiti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> 19.6<span class=\"_ _1\"></span>38 1.21<span class=\"_ _1\"></span>5 (3.5<span class=\"_ _1\"></span>92) 17.2<span class=\"_ _1\"></span>61 Il Grup<span class=\"_ _0\"></span>po non <span class=\"_ _0\"></span>ha debiti f<span class=\"_ _3\"></span>inanziari soggett<span class=\"_ _3\"></span>i al risch<span class=\"_ _0\"></span>io d<span class=\"_ _0\"></span>i valuta. Per <span class=\"_ _23\"> </span>l\u2019Inde<span class=\"_ _0\"></span>bitame<span class=\"_ _3\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>F<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>ario <span class=\"_ _23\"> </span>Netto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidat<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>(ES<span class=\"_ _0\"></span>MA) <span class=\"_ _23\"> </span>si <span class=\"_ _24\"></span>rinvia <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>prospet<span class=\"_ _0\"></span>to <span class=\"_ _23\"> </span>espost<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>in Nota 38.<span class=\"_ _0\"></span> 33 - STRUME<span class=\"_ _3\"></span>NTI FINANZIAR<span class=\"_ _3\"></span>I E GERARC<span class=\"_ _3\"></span>HI<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span> DEL FA<span class=\"_ _3\"></span>IR VALUE In <span class=\"_ _24\"></span>acco<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>con <span class=\"_ _5\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>iesto <span class=\"_ _5\"></span>dall\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _24\"></span>7, <span class=\"_ _5\"></span>si <span class=\"_ _24\"></span>rip<span class=\"_ _0\"></span>ortano<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>in <span class=\"_ _5\"></span>tabella <span class=\"_ _5\"></span>le <span class=\"_ _24\"></span>tipo<span class=\"_ _0\"></span>logie <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>stru<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nti finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>prese<span class=\"_ _0\"></span>nti <span class=\"_ _28\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _27\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _0\"></span>o, <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l<span class=\"_ _1\"></span>\u2019i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dica<span class=\"_ _0\"></span>zione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>criter<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>valutaz<span class=\"_ _0\"></span>ione adottat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>:  31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 Attivit\u00e0 al fair Attivit\u00e0 al Attivit\u00e0 al fair value con (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Note costo Totale<span class=\"_ _1\"></span> value var<span class=\"_ _1\"></span>iazioni in ammortizzat<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> OCI<span class=\"ls0\"> </span>Partecipa<span class=\"_ _1\"></span>zioni in a<span class=\"_ _1\"></span>ltre impres<span class=\"_ _1\"></span>e  (9) - - 400<span class=\"ls0\"> </span>400<span class=\"ls0\"> </span>Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie no<span class=\"_ _1\"></span>n correnti <span class=\"_ _1\"></span> 550<span class=\"ls0\"> </span>- - 550<span class=\"ls0\"> </span>Crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e altri crediti <span class=\"_ _6\"></span> (11)<span class=\"_ _1\"></span> 18.275<span class=\"_ _1\"></span> - - 18.275<span class=\"_ _1\"></span> Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e  (12)<span class=\"_ _1\"></span> 22.799<span class=\"_ _1\"></span> - - 22.799<span class=\"_ _1\"></span> Totale attivit\u00e0<span class=\"_ _1\"></span> finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 41.6<span class=\"_ _1\"></span>24 - 400<span class=\"ls0\"> </span>42.0<span class=\"_ _1\"></span>24 Pass<span class=\"_ _1\"></span>ivit\u00e0 non correnti p<span class=\"_ _1\"></span>er diritto (6) 1.630 - - 1.630 d'uso<span class=\"_ _1\"></span>  Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie non (14)<span class=\"_ _1\"></span> 13.683<span class=\"_ _1\"></span> - - 13.683<span class=\"_ _1\"></span> correnti <span class=\"_ _1\"></span> Pass<span class=\"_ _1\"></span>ivit\u00e0 correnti per d<span class=\"_ _1\"></span>iritto d'<span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span> (6) 961<span class=\"ls0\"> </span>- - 961<span class=\"ls0\"> </span>Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> 5.778 - - 5.778 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 correnti <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 5.894 - - 5.894 Debiti v<span class=\"_ _1\"></span>erso fornitori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (17)<span class=\"_ _1\"></span> 13.633<span class=\"_ _1\"></span> - - 13.633<span class=\"_ _1\"></span> Totale pass<span class=\"_ _1\"></span>ivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 41.5<span class=\"_ _1\"></span>79 - - 41.5<span class=\"_ _1\"></span>79 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Attivit\u00e0 al fair Attivit\u00e0 al Attivit\u00e0 al fair value con (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Note costo Totale<span class=\"_ _1\"></span> value var<span class=\"_ _1\"></span>iazioni in ammortizzat<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> OCI<span class=\"ls0\"> </span>Partecipa<span class=\"_ _1\"></span>zioni in a<span class=\"_ _1\"></span>ltre impres<span class=\"_ _1\"></span>e  (9) - - 252<span class=\"ls0\"> </span>252<span class=\"ls0\"> </span>Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie no<span class=\"_ _1\"></span>n correnti <span class=\"_ _1\"></span> 550<span class=\"ls0\"> </span>- - 550<span class=\"ls0\"> </span>Crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e altri crediti <span class=\"_ _6\"></span> (11)<span class=\"_ _1\"></span> 16.630<span class=\"_ _1\"></span> - - 16.630<span class=\"_ _1\"></span> Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e  (12)<span class=\"_ _1\"></span> 29.358<span class=\"_ _1\"></span> - - 29.358<span class=\"_ _1\"></span> Totale attivit\u00e0<span class=\"_ _1\"></span> finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 46.5<span class=\"_ _1\"></span>38 - 252<span class=\"ls0\"> </span>46.7<span class=\"_ _1\"></span>90 Pass<span class=\"_ _1\"></span>ivit\u00e0 non correnti p<span class=\"_ _1\"></span>er diritto (6) 2.322 - - 2.322 d'uso<span class=\"_ _1\"></span>  Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie non (14)<span class=\"_ _1\"></span> 16.046<span class=\"_ _1\"></span> - - 16.046<span class=\"_ _1\"></span> correnti <span class=\"_ _1\"></span> Pass<span class=\"_ _1\"></span>ivit\u00e0 correnti per d<span class=\"_ _1\"></span>iritto d'<span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span> (6) 1.018 - - 1.018 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> 3.592 - - 3.592 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 correnti <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 5.795 - - 5.795 Debiti v<span class=\"_ _1\"></span>erso fornitori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (17)<span class=\"_ _1\"></span> 16.881<span class=\"_ _1\"></span> - - 16.881<span class=\"_ _1\"></span> Totale pass<span class=\"_ _1\"></span>ivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 45.6<span class=\"_ _1\"></span>54 - - 45.6<span class=\"_ _1\"></span>54 L\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _23\"> </span>7 <span class=\"_ _25\"> </span>- <span class=\"_ _24\"></span>Strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>fina<span class=\"_ _3\"></span>nziari: <span class=\"_ _23\"> </span>informaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ni <span class=\"_ _24\"></span>integra<span class=\"_ _0\"></span>tive<span class=\"ff3\">, <span class=\"_ _23\"> </span>richiede <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>la <span class=\"_ _23\"> </span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>azione <span class=\"_ _24\"></span>degli<span class=\"_ _0\"></span> </span>strument<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _1\"></span>all\u2019inte<span class=\"_ _0\"></span>rn<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>gerarc<span class=\"_ _3\"></span>hia <span class=\"_ _1\"></span>del <span class=\"_ _5\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>air <span class=\"_ _1\"></span>value,<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>cos\u00ec <span class=\"_ _1\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _6\"></span><span class=\"ff3\">definita<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _6\"></span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _3\"></span> </span></span>IFRS 13,<span class=\"_ _0\"></span> avveng<span class=\"_ _0\"></span>a in base <span class=\"_ _3\"></span>alla qua<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e fo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti us<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te ne<span class=\"_ _3\"></span>lla loro <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione: \u2022 <span class=\"_ _2e\"> </span>Livello <span class=\"_ _25\"> </span>1: <span class=\"_ _22\"> </span>determinazio<span class=\"_ _0\"></span>ne <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir <span class=\"_ _22\"> </span>val<span class=\"_ _0\"></span>ue<span class=\"ff3\"> <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>base <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>prezzi <span class=\"_ _25\"> </span>quotati <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>mercati<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi <span class=\"_ _22\"> </span>per </span>identic<span class=\"_ _0\"></span>he atti<span class=\"_ _0\"></span>vit\u00e0 e <span class=\"_ _0\"></span>passivit\u00e0.  \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Livello 2:<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>determ<span class=\"_ _3\"></span>inazione del<span class=\"_ _3\"></span> <span class=\"_ _1\"></span><span class=\"ff4\">fair value</span> in <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ase<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a in<span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>t d<span class=\"_ _3\"></span>iver<span class=\"_ _1\"></span>si d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>i prezz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>otati<span class=\"_ _0\"></span> inclus<span class=\"_ _0\"></span>i nel </span></span>Livello <span class=\"_ _3\"></span>1, che<span class=\"_ _3\"></span> son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per\u00f2 <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sser<span class=\"_ _3\"></span>vabili d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>o indirettame<span class=\"_ _3\"></span>nte. N<span class=\"_ _3\"></span>on so<span class=\"_ _3\"></span>no al <span class=\"_ _3\"></span>moment<span class=\"_ _3\"></span>o present<span class=\"_ _0\"></span>i in bilanc<span class=\"_ _3\"></span>io strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>nziari cos\u00ec va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utati. \u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">Livello <span class=\"_ _5\"></span>3: <span class=\"_ _6\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span><span class=\"ff4\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>modelli <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>valutazione <span class=\"_ _6\"></span>i <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _5\"></span>input <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span> </span>sono <span class=\"_ _23\"> </span>basat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _23\"> </span>dati <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>mercato<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>osservabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>Non <span class=\"_ _23\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>mome<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _24\"></span>pr<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>nti<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>bilancio<span class=\"_ _0\"></span> strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>ri cos\u00ec va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utati.<span class=\"_ _3\"></span> In <span class=\"_ _6\"></span>relazione<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>opra, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _23\"> </span><span class=\"ff4\">fair </span>value <span class=\"_ _5\"></span>nello <span class=\"_ _24\"></span>schem<span class=\"_ _0\"></span>a <span class=\"_ _24\"></span>della <span class=\"_ _24\"></span>situaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mon<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale-finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _24\"></span>second<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>gerarch<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>fair value <span class=\"_ _27\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>riguardat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>P<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rtec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _0\"></span>ioni <span class=\"_ _27\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _27\"> </span>altre <span class=\"_ _16\"> </span>impres<span class=\"_ _0\"></span>e, <span class=\"_ _27\"> </span>p<span class=\"_ _1\"></span>ri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cipalme<span class=\"_ _3\"></span>nte <span class=\"_ _16\"> </span>rap<span class=\"_ _0\"></span>prese<span class=\"_ _0\"></span>ntate<span class=\"_ _0\"></span> dall\u2019in<span class=\"_ _0\"></span>vestime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff3\">nella <span class=\"_ _1\"></span>societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _6\"></span>ma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tese Midi <span class=\"_ _6\"></span>Plc<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>(pari a <span class=\"_ _6\"></span>euro <span class=\"_ _1\"></span>399 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>igliaia) quotata<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>presso l<span class=\"_ _1\"></span>a </span></span>borsa <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Mal<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>Tale<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nvestime<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>stat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>class<span class=\"_ _0\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>Live<span class=\"_ _3\"></span>llo <span class=\"_ _5\"></span>1,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tenuto <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>prezzo <span class=\"_ _1\"></span>di borsa <span class=\"_ _25\"> </span>a <span class=\"_ _2\"> </span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>esercizio <span class=\"_ _25\"> </span>ritenuto <span class=\"_ _22\"> </span>rap<span class=\"_ _0\"></span>present<span class=\"_ _0\"></span>ativo <span class=\"_ _25\"> </span>del <span class=\"_\"> </span>fa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>r <span class=\"_ _22\"> </span>val<span class=\"_ _0\"></span>ue <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>ra<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>delle <span class=\"_ _22\"> </span>transa<span class=\"_ _0\"></span>zioni occorse <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>prossim<span class=\"_ _0\"></span>it\u00e0 di t<span class=\"_ _0\"></span>ale data. La <span class=\"_ _1\"></span>variazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>val<span class=\"_ _0\"></span>ue<span class=\"ff3\"> <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>tale i<span class=\"_ _1\"></span>nvest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>rilevata n<span class=\"_ _1\"></span>elle a<span class=\"_ _1\"></span>ltre <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>onenti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>o </span></span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>lessivo. Per <span class=\"_\"> </span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_\"> </span>st<span class=\"_ _0\"></span>rumenti<span class=\"_ _3\"></span> <span class=\"_\"> </span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>rap<span class=\"_ _3\"></span>presentati <span class=\"_\"> </span>d<span class=\"_ _3\"></span>a <span class=\"_\"> </span>Atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2\"> </span>non <span class=\"_ _2\"> </span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti, <span class=\"_\"> </span>D<span class=\"_ _3\"></span>isponibil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 liquide,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Credit<span class=\"_ _3\"></span>i <span class=\"_ _23\"></span>comme<span class=\"_ _3\"></span>rciali <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>altri <span class=\"_ _24\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _5\"></span>Pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _5\"></span>per <span class=\"_ _24\"></span>diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>d\u2019uso, <span class=\"_ _24\"></span>De<span class=\"_ _0\"></span>biti <span class=\"_ _5\"></span>verso <span class=\"_ _24\"></span>for<span class=\"_ _0\"></span>nitori <span class=\"_ _5\"></span>e Altre <span class=\"_ _2c\"> </span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _12\"> </span>corrent<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>si <span class=\"_ _12\"> </span>ritiene<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>che <span class=\"_ _2c\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ontabile <span class=\"_ _12\"> </span>di <span class=\"_ _2b\"> </span>tali <span class=\"_ _12\"> </span>voci <span class=\"_ _2c\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>resent<span class=\"_ _3\"></span>i un\u2019appr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ssima<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne rag<span class=\"_ _0\"></span>ionev<span class=\"_ _0\"></span>ole de<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span><span class=\"ff4\">fair v<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lue<span class=\"ff3\">. </span></span>Il <span class=\"_ _1\"></span><span class=\"ff4\">fair <span class=\"_ _1\"></span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ue <span class=\"ff3\">delle Altre <span class=\"_ _1\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 finanzia<span class=\"_ _0\"></span>rie, pari <span class=\"_ _1\"></span>ad euro 17.387 migliaia (eur<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>21.504<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iaia<span class=\"_ _0\"></span> </span></span>al <span class=\"_ _23\"> </span>31 <span class=\"_ _24\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>2021), <span class=\"_ _23\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>stato<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>support<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>valutat<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>indipende<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span> attrave<span class=\"_ _0\"></span>rso un m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>llo di v<span class=\"_ _0\"></span>alutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one (Li<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o 3) ch<span class=\"_ _3\"></span>e ha previsto: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">l\u2019individu<span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ussi <span class=\"_ _3\"></span>finan<span class=\"_ _3\"></span>ziari <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>ai <span class=\"_ _1d\"></span>debiti <span class=\"_ _3\"></span>residui <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>termi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>te <span class=\"_ _1d\"></span>in<span class=\"_ _1\"></span>teress<span class=\"_ _3\"></span>i </span>che <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _3\"></span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e; <span class=\"_ _3\"></span>tal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>fluss<span class=\"_ _0\"></span>i s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>calc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lati <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>lla <span class=\"_ _1d\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _1d\"></span>dei <span class=\"_ _3\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>nteresse <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>relativo<span class=\"_ _0\"></span> piano d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> amm<span class=\"_ _0\"></span>ortame<span class=\"_ _3\"></span>nto;  \u2022 <span class=\"_ _2e\"> </span>l\u2019attual<span class=\"_ _0\"></span>izzazi<span class=\"_ _0\"></span>one <span class=\"_ _2c\"> </span>di <span class=\"_ _8\"> </span>tali <span class=\"_ _2c\"> </span>flussi <span class=\"_ _2c\"> </span>fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anz<span class=\"_ _0\"></span>iari <span class=\"_ _2c\"> </span>applic<span class=\"_ _3\"></span>ando <span class=\"_ _8\"> </span>un <span class=\"_ _12\"> </span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sso<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _2c\"> </span>6,18%,<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>riten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>to rapprese<span class=\"_ _0\"></span>ntati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>t<span class=\"_ _0\"></span>asso <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>merc<span class=\"_ _3\"></span>ato <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>le <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>avrebber<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>otte<span class=\"_ _0\"></span>nuto qualora<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>avesser<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ottoscritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _1d\"></span>car<span class=\"_ _0\"></span>atteristiche <span class=\"_ _1d\"></span>simil<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri <span class=\"_ _1d\"></span>(amm<span class=\"_ _0\"></span>ontare<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>sca<span class=\"_ _0\"></span>denze)<span class=\"_ _3\"></span> alla <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>riferime<span class=\"_ _0\"></span>nto <span class=\"_ _2f\"> </span>del <span class=\"_ _8\"> </span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ancio<span class=\"_ _0\"></span>, <span class=\"_ _8\"> </span>inclus<span class=\"_ _0\"></span>ivo <span class=\"_ _8\"> </span>di <span class=\"_ _2f\"> </span>uno <span class=\"_ _2c\"> </span>sprea<span class=\"_ _3\"></span>d <span class=\"_ _8\"> </span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>rapprese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti obiettiv<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>l'affida<span class=\"_ _3\"></span>bilit\u00e0 credit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zia de<span class=\"_ _3\"></span>l Gruppo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-65-3": {
   "value": "14 - ALTRE <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ASSIVI<span class=\"_ _3\"></span>T\u00c0 FINAN<span class=\"_ _3\"></span>ZI<span class=\"_ _1\"></span>ARI<span class=\"_ _3\"></span>E Le <span class=\"_ _2f\"> </span>Al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _2f\"> </span>passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>finanziare<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>accolg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>princi<span class=\"_ _0\"></span>palmente<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>la <span class=\"_ _2f\"> </span>passivit\u00e0 <span class=\"_ _2f\"> </span>residu<span class=\"_ _0\"></span>a <span class=\"_ _2f\"> </span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _0\"></span>va all\u2019Acco<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>do <span class=\"_ _25\"> </span>di <span class=\"_ _2\"> </span><span class=\"ff3\">risc<span class=\"_ _3\"></span>adenziament<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>di <span class=\"_ _2\"> </span>se<span class=\"_ _3\"></span>guito <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>esc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>(pari <span class=\"_ _25\"> </span>ad<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>euro <span class=\"_ _22\"> </span>17.26<span class=\"_ _3\"></span>1 <span class=\"_ _2\"> </span>mig<span class=\"_ _3\"></span>liaia <span class=\"_ _22\"> </span>al <span class=\"_ _22\"> </span>31 </span>dicem<span class=\"_ _0\"></span>bre 2022),<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oltre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ai De<span class=\"_ _3\"></span>biti per sc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>perti<span class=\"_ _0\"></span> bancar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Il <span class=\"_ _1\"></span>30 <span class=\"_ _6\"></span>magg<span class=\"_ _3\"></span>io <span class=\"_ _6\"></span>2016<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>div<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>uto <span class=\"_ _1\"></span>eff<span class=\"_ _0\"></span>icace i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>nuo<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>Accordo<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>r<span class=\"fff\">isca<span class=\"_ _0\"></span>denziam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>(l\u2019\u201dAcc<span class=\"_ _3\"></span>ordo\u201d)<span class=\"_ _0\"></span> </span>tra <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Pininfa<span class=\"_ _0\"></span>rina <span class=\"_ _3\"></span>S.<span class=\"_ _0\"></span>p.A.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>prop<span class=\"_ _0\"></span>ri <span class=\"_ _3\"></span>Istit<span class=\"_ _0\"></span>uti <span class=\"_ _3\"></span>Finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iato<span class=\"_ _0\"></span>ri <span class=\"_ _3\"></span>che <span class=\"_ _1d\"></span>in <span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>intesi <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>com<span class=\"_ _3\"></span>port<span class=\"_ _1\"></span>ato <span class=\"_ _1d\"></span>quanto <span class=\"_ _3\"></span>segue:<span class=\"_ _3\"></span> \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">il <span class=\"_ _1\"></span>pagame<span class=\"_ _0\"></span>nto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>sald<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>stralci<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>56,74% <span class=\"_ _1\"></span>del v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _1\"></span>nom<span class=\"_ _0\"></span>inale <span class=\"_ _1\"></span>dell\u2019esp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione r<span class=\"_ _1\"></span>elat<span class=\"_ _3\"></span>iva </span></span>agli Is<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _0\"></span>i Fina<span class=\"_ _0\"></span>nziato<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>aderent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>opzione <span class=\"_ _3\"></span>oltre agl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> inte<span class=\"_ _0\"></span>ress<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> mat<span class=\"_ _3\"></span>urati s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>no a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i entrata <span class=\"_ _0\"></span>in vigo<span class=\"_ _0\"></span>re; \u2022 <span class=\"_ _2e\"> </span>il <span class=\"_\"> </span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>adenz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_\"> </span>al <span class=\"_ _4\"> </span>2025<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _1\"></span><span class=\"fff\">l <span class=\"_\"> </span>valore <span class=\"_\"> </span>nominal<span class=\"_ _3\"></span>e <span class=\"_ _4\"> </span>dell\u2019esp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>izione<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>relat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>a <span class=\"_\"> </span>agli <span class=\"_\"> </span>Istituti<span class=\"_ _0\"></span> </span>Finanzi<span class=\"_ _0\"></span>atori adere<span class=\"_ _3\"></span>nti a tale <span class=\"_ _3\"></span>opzione per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _0\"></span>plessi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> 41,5<span class=\"_ _0\"></span> milion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di eu<span class=\"_ _3\"></span>ro;<span class=\"_ _1\"></span> \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">l\u2019applic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_\"> </span>di <span class=\"_ _4\"> </span>un <span class=\"_ _4\"> </span>t<span class=\"_ _3\"></span>asso <span class=\"_ _4\"> </span>d\u2019i<span class=\"_ _0\"></span>nteresse <span class=\"_\"> </span>fisso <span class=\"_\"> </span>pari <span class=\"_\"> </span>allo <span class=\"_ _4\"> </span>0<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>25%<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>per <span class=\"_\"> </span>anno, <span class=\"_\"> </span>base<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>360 <span class=\"_ _4\"> </span>gg, </span>maggi<span class=\"_ _0\"></span>orato <span class=\"_ _0\"></span>della <span class=\"_ _3\"></span>differenza t<span class=\"_ _3\"></span>ra q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>est\u2019ultimo e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Eur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bor 6<span class=\"_ _3\"></span>M nel c<span class=\"_ _3\"></span>aso i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Eur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bor 6<span class=\"_ _3\"></span>M s<span class=\"_ _0\"></span>ia superiore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al 4<span class=\"_ _0\"></span>%.  La <span class=\"_ _24\"></span>segue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _24\"></span>sintet<span class=\"_ _0\"></span>izza <span class=\"_ _5\"></span>la <span class=\"_ _23\"></span>m<span class=\"_ _3\"></span>ovimentazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Altre <span class=\"_ _5\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _24\"></span>fi<span class=\"_ _0\"></span>nanziarie<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>corso degli ult<span class=\"_ _0\"></span>imi due<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>rcizi: 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Debiti per Debiti per Altri debiti Altri debiti (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) scoperti Totale<span class=\"_ _1\"></span> scoperti Totale<span class=\"_ _1\"></span> finanziari<span class=\"_ _1\"></span> finanziari<span class=\"_ _1\"></span> bancari<span class=\"_ _1\"></span> bancari<span class=\"_ _1\"></span> Valori a inizi<span class=\"_ _1\"></span>o eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> 19.6<span class=\"_ _1\"></span>38 - 19.6<span class=\"_ _1\"></span>38 22.1<span class=\"_ _1\"></span>06 41<span class=\"ls0\"> </span>22.1<span class=\"_ _1\"></span>47 Incrementi<span class=\"_ _1\"></span>/Altri mov<span class=\"_ _1\"></span>imenti <span class=\"_ _1\"></span> - 2.200 2.200 - - - Oneri figura<span class=\"_ _1\"></span>tivi<span class=\"_ _1\"></span>  1.215 - 1.215 1.350 - 1.350 Rimbo<span class=\"_ _1\"></span>rsi/eliminazion<span class=\"_ _1\"></span>e (3.592)<span class=\"_ _1\"></span> - (3.592)<span class=\"_ _1\"></span> (3.818)<span class=\"_ _1\"></span> (41)<span class=\"_ _1\"></span> (3.859)<span class=\"_ _1\"></span> pas<span class=\"_ _1\"></span>sivit\u00e0  Valori a fin<span class=\"_ _1\"></span>e eserci<span class=\"_ _1\"></span>zio 17.2<span class=\"_ _1\"></span>61 2.20<span class=\"_ _1\"></span>0 19.4<span class=\"_ _1\"></span>61 19.6<span class=\"_ _1\"></span>38 - 19.6<span class=\"_ _1\"></span>38 di cui entro<span class=\"_ _1\"></span> 12 mesi<span class=\"_ _1\"></span> 3.57<span class=\"_ _1\"></span>8 2.20<span class=\"_ _1\"></span>0 5.77<span class=\"_ _1\"></span>8 3.59<span class=\"_ _1\"></span>2 - 3.59<span class=\"_ _1\"></span>2 di cui oltre<span class=\"_ _1\"></span> 12 mesi<span class=\"_ _1\"></span> 13.6<span class=\"_ _1\"></span>83 - 13.6<span class=\"_ _1\"></span>83 16.0<span class=\"_ _1\"></span>46 - 16.0<span class=\"_ _1\"></span>46 Il <span class=\"_ _5\"></span>fair <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>dei <span class=\"_ _5\"></span>debiti <span class=\"_ _6\"></span>ristrutturati<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>era<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>stato <span class=\"_ _5\"></span>dete<span class=\"_ _3\"></span>rmi<span class=\"_ _1\"></span>nato<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _24\"></span>30<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>magg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>2015,<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>attua<span class=\"_ _0\"></span>lizzando<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>i flussi <span class=\"_ _16\"> </span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ziari <span class=\"_ _27\"> </span>q<span class=\"_ _1\"></span>ua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>r<span class=\"_ _0\"></span>isultant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019Acc<span class=\"_ _3\"></span>ordo <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span><span class=\"ff3\">riscadenzi<span class=\"_ _0\"></span>ament<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>a <span class=\"_ _27\"> </span>un <span class=\"_ _16\"> </span>tass<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>6<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>5%,<span class=\"_ _3\"></span> </span>determi<span class=\"_ _0\"></span>nato<span class=\"_ _0\"></span> con <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019aus<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lio d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> ad<span class=\"_ _0\"></span>visor<span class=\"_ _0\"></span> finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rio e<span class=\"_ _3\"></span>straneo a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019Acc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span><span class=\"ff3\">do d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> risc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziame<span class=\"_ _3\"></span>nto, </span>come <span class=\"_ _25\"> </span>somm<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>1)<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>rem<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>razione <span class=\"_ _23\"> </span>degli <span class=\"_ _23\"> </span>investime<span class=\"_ _0\"></span>nti <span class=\"_ _25\"> </span>privi <span class=\"_ _23\"> </span>di <span class=\"_ _25\"> </span>risch<span class=\"_ _0\"></span>io <span class=\"_ _22\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>2) <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>\u201ccredit<span class=\"_ _0\"></span> spread\u201d <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ttr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>buito<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>alla Pi<span class=\"_ _0\"></span>ninfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na S.<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>.A.<span class=\"ff3\"> </span>La <span class=\"_ _25\"> </span>vari<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione <span class=\"_ _23\"> </span>dei <span class=\"_ _25\"> </span>De<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>per <span class=\"_ _25\"> </span>sco<span class=\"_ _0\"></span>perti <span class=\"_ _23\"> </span>bancari <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _23\"></span>dovuta <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>sottoscr<span class=\"_ _0\"></span>izione <span class=\"_ _23\"> </span>da <span class=\"_ _23\"> </span>parte <span class=\"_ _23\"> </span>della control<span class=\"_ _0\"></span>lata tedesc<span class=\"_ _3\"></span>a di un<span class=\"_ _0\"></span> contratt<span class=\"_ _0\"></span>o di f<span class=\"_ _0\"></span>actor<span class=\"_ _0\"></span>ing \u201cpro<span class=\"_ _1\"></span><span class=\"ff3\">-</span>s<span class=\"_ _0\"></span>olvendo\u201d.<span class=\"_ _0\"></span><span class=\"ff3\"> </span>L\u2019analis<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>scade<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>za <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ei fl<span class=\"_ _0\"></span>ussi fina<span class=\"_ _0\"></span>nziar<span class=\"_ _0\"></span>i contratt<span class=\"_ _3\"></span>uali \u00e8 ripo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tata <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _6\"></span><span class=\"ff3\">Nota<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>34.<span class=\"_ _0\"></span>   </span>Si alleg<span class=\"_ _0\"></span>a la mov<span class=\"_ _0\"></span>imentaz<span class=\"_ _3\"></span>ione per sing<span class=\"_ _3\"></span>olo istitut<span class=\"_ _0\"></span>o:<span class=\"_ _1\"></span> Rimborsi/<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Oneri figur<span class=\"_ _1\"></span>ativi<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 eliminazion<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> Intesa Sanpao<span class=\"_ _1\"></span>lo S.p.<span class=\"_ _1\"></span>A.  12.703<span class=\"_ _1\"></span> 786<span class=\"ls0\"> </span>(2.316)<span class=\"_ _1\"></span> 11.173<span class=\"_ _1\"></span> Banca Naziona<span class=\"_ _1\"></span>le d<span class=\"_ _1\"></span>el Lavoro<span class=\"_ _1\"></span> S.p.A. <span class=\"_ _1\"></span> 748<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>(136) 658<span class=\"ls0\"> </span>Banca R<span class=\"_ _1\"></span>egionale Europ<span class=\"_ _1\"></span>ea S.p.<span class=\"_ _1\"></span>A. 2.986 185<span class=\"ls0\"> </span>(544) 2.627 (ex Ubi Banca <span class=\"_ _1\"></span>S.p.<span class=\"_ _1\"></span>A.) <span class=\"_ _1\"></span> Selmabip<span class=\"_ _1\"></span>iemme Leas<span class=\"_ _1\"></span>ing S.p.<span class=\"_ _1\"></span>A. <span class=\"_ _1\"></span> 3.187 198<span class=\"ls0\"> </span>(582) 2.803 Volksba<span class=\"_ _1\"></span>nk Region L<span class=\"_ _1\"></span>eonberg (GER<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span> 14<span class=\"ls0\"> </span>- (14)<span class=\"_ _1\"></span> - Altri debiti <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span> 19.6<span class=\"_ _1\"></span>38 1.21<span class=\"_ _1\"></span>5 (3.5<span class=\"_ _1\"></span>92) 17.2<span class=\"_ _1\"></span>61 Il Grup<span class=\"_ _0\"></span>po non <span class=\"_ _0\"></span>ha debiti f<span class=\"_ _3\"></span>inanziari soggett<span class=\"_ _3\"></span>i al risch<span class=\"_ _0\"></span>io d<span class=\"_ _0\"></span>i valuta. Per <span class=\"_ _23\"> </span>l\u2019Inde<span class=\"_ _0\"></span>bitame<span class=\"_ _3\"></span>nto<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>F<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>ario <span class=\"_ _23\"> </span>Netto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidat<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>(ES<span class=\"_ _0\"></span>MA) <span class=\"_ _23\"> </span>si <span class=\"_ _24\"></span>rinvia <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>prospet<span class=\"_ _0\"></span>to <span class=\"_ _23\"> </span>espost<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>in Nota 38.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-2": {
   "value": "15 - FONDI <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ER B<span class=\"_ _3\"></span>ENEFICI AI<span class=\"_ _0\"></span> DIPENDEN<span class=\"_ _3\"></span>TI I <span class=\"_ _28\"> </span>Fondi<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>er <span class=\"_ _4\"> </span>benefic<span class=\"_ _3\"></span>i <span class=\"_ _27\"> </span>ai<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>accolgono<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _4\"> </span>valore <span class=\"_ _27\"> </span>attuale<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>della <span class=\"_ _4\"> </span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _28\"> </span>verso <span class=\"_ _28\"> </span>i dipendent<span class=\"_ _3\"></span>i <span class=\"_ _4\"> </span>della <span class=\"_\"> </span>Capog<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>up<span class=\"_ _0\"></span>po <span class=\"_ _4\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _30\"> </span>la <span class=\"_ _4\"> </span>quota <span class=\"_\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>Trattame<span class=\"_ _3\"></span>nto <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>fine <span class=\"_\"> </span>rappo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>to <span class=\"_\"> </span>maturata<span class=\"_ _3\"></span> anteriorme<span class=\"_ _3\"></span>nte al 1\u00b0 ge<span class=\"_ _3\"></span>nnaio 2007. La movime<span class=\"_ _0\"></span>ntaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019esercizi<span class=\"_ _0\"></span>o risulta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>la seg<span class=\"_ _3\"></span>uente:<span class=\"_ _1\"></span><span class=\"ff3\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 2<span class=\"ls7\">021</span> Valori a inizi<span class=\"_ _1\"></span>o eserci<span class=\"_ _1\"></span>zio<span class=\"_ _1\"></span> 2.73<span class=\"_ _1\"></span>4 3.23<span class=\"_ _1\"></span>9  Costo per int<span class=\"_ _1\"></span>eressi ri<span class=\"_ _1\"></span>conosciuto a <span class=\"_ _1\"></span>conto<span class=\"_ _1\"></span> economico <span class=\"_ _6\"></span> 8 (1)  (Utili) p<span class=\"_ _1\"></span>erdite attuari<span class=\"_ _1\"></span>ali riconosciu<span class=\"_ _1\"></span>te n<span class=\"_ _1\"></span>elle altre comp<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>enti di (241) 8 conto econo<span class=\"_ _1\"></span>mico comp<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>essivo<span class=\"_ _1\"></span>   Pagamenti <span class=\"_ _1\"></span>effettua<span class=\"_ _1\"></span>ti  (432) (513)  Altri movi<span class=\"_ _1\"></span>menti  - 1 Valori a fin<span class=\"_ _1\"></span>e eserci<span class=\"_ _1\"></span>zio 2.06<span class=\"_ _1\"></span>9 2.73<span class=\"_ _1\"></span>4 Tra <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>principa<span class=\"_ _0\"></span>li <span class=\"_ _5\"></span>vari<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span><span class=\"fff\">d<span class=\"_ _1\"></span>ell\u2019ese<span class=\"_ _3\"></span>rcizio <span class=\"_ _5\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>fondi<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>per <span class=\"_ _6\"></span>benefici <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>dipe<span class=\"_ _0\"></span>ndenti <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>seg<span class=\"_ _0\"></span>nalan<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>g<span class=\"_ _0\"></span>li </span>utili <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>ariali<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>levati<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nto<span class=\"_ _3\"></span> ec<span class=\"_ _0\"></span>onomic<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>comples<span class=\"_ _3\"></span>sivo <span class=\"_ _3\"></span>(Euro<span class=\"_ _3\"></span> 24<span class=\"_ _0\"></span>1 <span class=\"_ _3\"></span>mig<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iaia,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1d\"></span>l<span class=\"_ _1\"></span>ord<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>ivo effet<span class=\"_ _0\"></span>to fiscale) e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>tri<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>uzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i pagate<span class=\"_ _3\"></span> (Euro 432 <span class=\"_ _0\"></span>migliaia)<span class=\"_ _3\"></span>.  L\u2019ammo<span class=\"_ _0\"></span>ntare <span class=\"_ _23\"> </span><span class=\"ff3\">compless<span class=\"_ _0\"></span>ivamente<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>ri<span class=\"_ _0\"></span>levato <span class=\"_ _23\"> </span>a <span class=\"_ _25\"> </span>cont<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>ec<span class=\"_ _3\"></span>onomico <span class=\"_ _23\"> </span>per <span class=\"_ _25\"> </span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _23\"> </span>ai <span class=\"_ _25\"> </span>dipe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>nti </span>nell\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o 2022 \u00e8<span class=\"_ _0\"></span> costituit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> dag<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>neri fi<span class=\"_ _0\"></span>nanzi<span class=\"_ _0\"></span>ari pari a<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Euro<span class=\"_ _0\"></span> 8 migl<span class=\"_ _0\"></span>iaia.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Nella <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>segue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>state <span class=\"_ _1\"></span>riportate l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>ipotesi <span class=\"_ _1\"></span>sulla <span class=\"_ _6\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>calc<span class=\"_ _0\"></span>olo <span class=\"_ _1\"></span>attuariale della passivit\u00e0<span class=\"_ _0\"></span> confrontate<span class=\"_ _3\"></span> con q<span class=\"_ _0\"></span>uelle del<span class=\"_ _0\"></span> precede<span class=\"_ _3\"></span>nte ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizio: 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Tasso d<span class=\"_ _1\"></span>'inflazione an<span class=\"_ _1\"></span>nuo <span class=\"_ _1\"></span> 2,75% 1,50%  Tasso d<span class=\"_ _1\"></span>i attualizzazio<span class=\"_ _1\"></span>ne de<span class=\"_ _1\"></span>lle prestazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span> 3,65% -0,31%<span class=\"_ _1\"></span> Il <span class=\"_ _3\"></span>tasso <span class=\"_ _1d\"></span>di <span class=\"_ _1d\"></span>attualizz<span class=\"_ _3\"></span>azione <span class=\"_ _1d\"></span>utilizzato <span class=\"_ _1d\"></span>si <span class=\"_ _3\"></span>rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sce <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>di<span class=\"_ _3\"></span>menti <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>me<span class=\"_ _3\"></span>rcato <span class=\"_ _1d\"></span>relativi <span class=\"_ _1d\"></span>a <span class=\"_ _3\"></span>tit<span class=\"_ _0\"></span>oli <span class=\"_ _1d\"></span>denominati<span class=\"_ _3\"></span> in eur<span class=\"_ _0\"></span>o con rati<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g p<span class=\"_ _3\"></span>ari a AA. \u00c8 <span class=\"_ _6\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _1\"></span>inoltre <span class=\"_ _1\"></span>effet<span class=\"_ _0\"></span>tuata<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>un\u2019ana<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>isi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>sensit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 applicando <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tasso<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>decreme<span class=\"_ _3\"></span>nto <span class=\"_ _1\"></span>e un <span class=\"_ _24\"></span>increme<span class=\"_ _3\"></span>nto <span class=\"_ _24\"></span>del <span class=\"_ _24\"></span>50% <span class=\"_ _5\"></span>al <span class=\"_ _24\"></span>termine <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>quale <span class=\"_ _24\"></span>non <span class=\"_ _24\"></span>emerg<span class=\"_ _3\"></span>ono <span class=\"_ _24\"></span>significat<span class=\"_ _3\"></span>ivi <span class=\"_ _23\"></span>sc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>stame<span class=\"_ _0\"></span>nti <span class=\"_ _5\"></span>dal valore de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> TF<span class=\"_ _0\"></span>R attua<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e.<span class=\"ff6\"> </span>24 - COSTO D<span class=\"_ _0\"></span>EL <span class=\"_ _0\"></span>PERSONA<span class=\"_ _3\"></span>LE (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Salari e stip<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span> (30.339)<span class=\"_ _1\"></span> (30.416)<span class=\"_ _1\"></span> Oneri sociali<span class=\"_ _1\"></span> (6.875)<span class=\"_ _1\"></span> (7.371)<span class=\"_ _1\"></span> Trattamento<span class=\"_ _1\"></span> di fine rap<span class=\"_ _1\"></span>porto<span class=\"_ _1\"></span> (1.051)<span class=\"_ _1\"></span> (1.206)<span class=\"_ _1\"></span> Util<span class=\"_ _0\"></span>izzo <span class=\"_ _1\"></span>fondo ri<span class=\"_ _1\"></span>strutturazi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> 648<span class=\"_ _1\"></span><span class=\"ls0\"> </span>2.653 Costo del p<span class=\"_ _1\"></span>ersona<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> (37<span class=\"_ _1\"></span>.617) (36<span class=\"_ _1\"></span>.340) Il sal<span class=\"_ _0\"></span>do del<span class=\"_ _3\"></span>la voce<span class=\"_ _0\"></span> Trattame<span class=\"_ _3\"></span>nto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fi<span class=\"_ _0\"></span>ne rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orto<span class=\"_ _0\"></span> ac<span class=\"_ _3\"></span>coglie il c<span class=\"_ _3\"></span>osto m<span class=\"_ _0\"></span>aturat<span class=\"_ _0\"></span>o sia<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r la<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>parte<span class=\"_ _3\"></span> di piano <span class=\"_ _5\"></span>a <span class=\"_ _23\"> </span>contr<span class=\"_ _0\"></span>ibuzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta, <span class=\"_ _24\"></span>sia <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"></span>parte <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>interessi <span class=\"_ _24\"></span>matu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>i <span class=\"_ _23\"></span>sul<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>piano <span class=\"_ _24\"></span>a benef<span class=\"_ _0\"></span>ici <span class=\"_ _3\"></span>defi<span class=\"_ _0\"></span>niti <span class=\"_ _3\"></span>(si <span class=\"_ _1d\"></span>veda <span class=\"_ _1d\"></span>Nota <span class=\"_ _3\"></span>15)<span class=\"_ _3\"></span> <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>side<span class=\"_ _0\"></span>razione <span class=\"_ _1d\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>sce<span class=\"_ _3\"></span>lta<span class=\"_ _6\"></span> <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>rapprese<span class=\"_ _0\"></span>ntaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _1d\"></span>adottata<span class=\"_ _3\"></span> dal Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po. <span class=\"_ _3\"></span> Segue <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>aglio<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>forza <span class=\"_ _5\"></span>lavoro<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>puntu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _5\"></span>31 <span class=\"_ _24\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _23\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>numero<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>med<span class=\"_ _3\"></span>io <span class=\"_ _24\"></span>dei dipendent<span class=\"_ _3\"></span>i <span class=\"_\"> </span>ex <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>rt. <span class=\"_\"> </span>2<span class=\"_ _3\"></span>427 <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>C<span class=\"_ _3\"></span>odice <span class=\"_ _2\"> </span>C<span class=\"_ _0\"></span>ivile, <span class=\"_\"> </span>ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>olato <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_\"> </span>sem<span class=\"_ _3\"></span>isomma <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>ipen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i all\u2019inizi<span class=\"_ _0\"></span>o e al<span class=\"_ _0\"></span>la fine de<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Puntu<span class=\"_ _1\"></span>ale Medio<span class=\"_ _1\"></span> Puntu<span class=\"_ _1\"></span>ale Medio<span class=\"_ _1\"></span> Diri<span class=\"_ _1\"></span>gent<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> 20<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>Impiegati<span class=\"_ _1\"></span> 421<span class=\"ls0\"> </span>418<span class=\"ls0\"> </span>435<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Operai<span class=\"_ _1\"></span> 21<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 462<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>486<span class=\"ls0\"> </span>534<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-69-2": {
   "value": "16 - ALTRE <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ASSIVI<span class=\"_ _3\"></span>T\u00c0 CORREN<span class=\"_ _3\"></span>TI Le Al<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>orrenti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e al 31 dicembre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2021 risu<span class=\"_ _0\"></span>ltavano<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dettagl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ate<span class=\"_ _0\"></span> come segue:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Salari e stip<span class=\"_ _1\"></span>endi, v<span class=\"_ _1\"></span>erso il p<span class=\"_ _1\"></span>ersonale <span class=\"_ _1\"></span> 3.349 3.129  Verso istitu<span class=\"_ _1\"></span>ti di prev<span class=\"_ _1\"></span>idenza <span class=\"_ _1\"></span>e sicurezza so<span class=\"_ _1\"></span>ciale <span class=\"_ _6\"></span> 835<span class=\"ls0\"> </span>980<span class=\"ls0\"> </span> Debiti v<span class=\"_ _1\"></span>erso altri <span class=\"_ _1\"></span> 1.164 1.262  Altre pas<span class=\"_ _1\"></span>sivi<span class=\"_ _1\"></span>t\u00e0 546<span class=\"ls0\"> </span>424<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 5.89<span class=\"_ _1\"></span>4 5.79<span class=\"_ _1\"></span>5 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-69-3": {
   "value": "16 - ALTRE <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ASSIVI<span class=\"_ _3\"></span>T\u00c0 CORREN<span class=\"_ _3\"></span>TI Le Al<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>orrenti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e al 31 dicembre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2021 risu<span class=\"_ _0\"></span>ltavano<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dettagl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ate<span class=\"_ _0\"></span> come segue:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Salari e stip<span class=\"_ _1\"></span>endi, v<span class=\"_ _1\"></span>erso il p<span class=\"_ _1\"></span>ersonale <span class=\"_ _1\"></span> 3.349 3.129  Verso istitu<span class=\"_ _1\"></span>ti di prev<span class=\"_ _1\"></span>idenza <span class=\"_ _1\"></span>e sicurezza so<span class=\"_ _1\"></span>ciale <span class=\"_ _6\"></span> 835<span class=\"ls0\"> </span>980<span class=\"ls0\"> </span> Debiti v<span class=\"_ _1\"></span>erso altri <span class=\"_ _1\"></span> 1.164 1.262  Altre pas<span class=\"_ _1\"></span>sivi<span class=\"_ _1\"></span>t\u00e0 546<span class=\"ls0\"> </span>424<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 5.89<span class=\"_ _1\"></span>4 5.79<span class=\"_ _1\"></span>5 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-70-2": {
   "value": "17 - DEBIT<span class=\"_ _0\"></span>I VERSO<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>FORNI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>ORI<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Debiti v<span class=\"_ _1\"></span>erso fornitori t<span class=\"_ _1\"></span>erzi <span class=\"_ _1\"></span> 12.855<span class=\"_ _1\"></span> 16.364<span class=\"_ _1\"></span>  Altri debiti v<span class=\"_ _1\"></span>erso terzi <span class=\"_ _1\"></span> 255<span class=\"_ _1\"></span><span class=\"ls0\"> </span>255<span class=\"ls0\"> </span>Debiti vers<span class=\"_ _1\"></span>o fornitori ter<span class=\"_ _1\"></span>zi<span class=\"_ _1\"></span> 13.1<span class=\"_ _1\"></span>10 16.6<span class=\"_ _1\"></span>19 Debiti vers<span class=\"_ _1\"></span>o fornitori p<span class=\"_ _1\"></span>arti correlate<span class=\"_ _6\"></span> 523<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 13.6<span class=\"_ _1\"></span>33 16.8<span class=\"_ _1\"></span>81 La v<span class=\"_ _0\"></span>oce de<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>ommerc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali ve<span class=\"_ _3\"></span>rso terzi c<span class=\"_ _3\"></span>ompre<span class=\"_ _0\"></span>ndeva <span class=\"_ _3\"></span>al 31 dicem<span class=\"_ _3\"></span>bre 2021<span class=\"_ _3\"></span> un de<span class=\"_ _3\"></span>bito di c<span class=\"_ _3\"></span>ir<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a 5,8 <span class=\"_ _3\"></span>milioni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>lativo <span class=\"_ _3\"></span>al <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>alore <span class=\"_ _1d\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>cost<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>direttam<span class=\"_ _0\"></span>ente <span class=\"_ _3\"></span>increme<span class=\"_ _3\"></span>ntali <span class=\"_ _3\"></span>all\u2019ottenime<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una commes<span class=\"_ _0\"></span>sa plu<span class=\"_ _0\"></span>rienna<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e di com<span class=\"_ _3\"></span>petenza del<span class=\"_ _3\"></span>la Capog<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>uppo.  Tale <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>era <span class=\"_ _1\"></span>stata <span class=\"_ _1\"></span>rilevata <span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>mis<span class=\"_ _3\"></span>ura <span class=\"_ _6\"></span>pari <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>e a<span class=\"_ _1\"></span>ttu<span class=\"_ _0\"></span>alizzat<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>piano d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pagament<span class=\"_ _3\"></span>i originar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _0\"></span>nte pre<span class=\"_ _3\"></span>visto <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>on i<span class=\"_ _0\"></span>l fornitore<span class=\"_ _3\"></span> in base ag<span class=\"_ _0\"></span>li accord<span class=\"_ _3\"></span>i contrattu<span class=\"_ _0\"></span>ali. <span class=\"_ _1\"></span> Come <span class=\"_ _3\"></span>illustrato <span class=\"_ _3\"></span>nella N<span class=\"_ _3\"></span>ota 7 e <span class=\"_ _3\"></span>ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ta 2<span class=\"_ _0\"></span>8 <span class=\"_ _3\"></span>a f<span class=\"_ _0\"></span>ine <span class=\"_ _3\"></span>esercizi<span class=\"_ _0\"></span>o la C<span class=\"_ _3\"></span>apogru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>gg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>or<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>o le proprie <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alutaz<span class=\"_ _3\"></span>ioni in merito a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le pro<span class=\"_ _0\"></span>babilit\u00e0<span class=\"_ _0\"></span> di ripre<span class=\"_ _3\"></span>sa <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 re<span class=\"_ _0\"></span>lative <span class=\"_ _0\"></span>a tale comm<span class=\"_ _0\"></span>essa<span class=\"_ _3\"></span> e, <span class=\"_ _4\"> </span>unitame<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _28\"> </span>s<span class=\"_ _3\"></span>valutazione <span class=\"_\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>cost<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>o<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>eni<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nto <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>contr<span class=\"_ _1\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>prece<span class=\"_ _3\"></span>denza capital<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zzati, <span class=\"_ _5\"></span>ha <span class=\"_ _24\"></span>proceduto <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>un\u2019eg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ale <span class=\"_ _24\"></span>rim<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sur<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione <span class=\"_ _5\"></span>della <span class=\"_ _5\"></span>pa<span class=\"_ _1\"></span>ssi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _5\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>denteme<span class=\"_ _3\"></span>nte iscritta, <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>pagament<span class=\"_ _3\"></span>o e<span class=\"_ _3\"></span>ra <span class=\"_ _3\"></span>contrattu<span class=\"_ _3\"></span>almente <span class=\"_ _3\"></span>co<span class=\"_ _0\"></span>ndizion<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>all\u2019inc<span class=\"_ _3\"></span>asso <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>corris<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>etti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>la commes<span class=\"_ _0\"></span>sa di inge<span class=\"_ _0\"></span>gne<span class=\"_ _0\"></span>ria. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-71-2": {
   "value": "18 - FONDI <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ER R<span class=\"_ _3\"></span>ISCHI E ONERI<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>E PAS<span class=\"_ _3\"></span>SI<span class=\"_ _1\"></span>VI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>\u00c0 POT<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>NZ<span class=\"_ _3\"></span>IALI Fondi per r<span class=\"_ _0\"></span>ischi e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oneri<span class=\"_ _3\"></span><span class=\"ff3\"> </span>I Fondi pe<span class=\"_ _3\"></span>r ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>i e <span class=\"_ _3\"></span>oneri si son<span class=\"_ _0\"></span>o mov<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti come<span class=\"_ _3\"></span> segue ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so de<span class=\"fff\">ll\u2019</span>eserc<span class=\"_ _0\"></span>izio: Fondo Fondo perdite<span class=\"_ _1\"></span> a (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Fondo garan<span class=\"_ _1\"></span>zia<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> ristr<span class=\"_ _1\"></span>uttura<span class=\"_ _1\"></span>zione finire 1\u00b0 gennaio 20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> 53<span class=\"ls0\"> </span>869<span class=\"ls0\"> </span>267<span class=\"ls0\"> </span>1.18<span class=\"_ _1\"></span>9 Accantonam<span class=\"_ _1\"></span>ento ri<span class=\"_ _1\"></span>schi <span class=\"_ _1\"></span> - -                    <span class=\"_ _1\"></span>  444 444<span class=\"ls0\"> </span>Util<span class=\"_ _0\"></span>izzi <span class=\"_ _1\"></span> - (721)                    <span class=\"_ _1\"></span>(506) (1.227)<span class=\"_ _1\"></span> Rilasci <span class=\"_ _1\"></span> - - - - Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri - - 1 1 mov<span class=\"_ _1\"></span>imenti 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 53<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>206<span class=\"ls0\"> </span>407<span class=\"ls0\"> </span>Il <span class=\"_ _5\"></span>Fondo <span class=\"_ _5\"></span>gar<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nzi<span class=\"_ _0\"></span>a, <span class=\"_ _5\"></span>invariato<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>fine <span class=\"_ _5\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o, <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>mig<span class=\"_ _0\"></span>lior <span class=\"_ _5\"></span>stima <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>Capog<span class=\"_ _3\"></span>ruppo <span class=\"_ _5\"></span>ha assunto <span class=\"_ _1\"></span>per <span class=\"_ _6\"></span>contratto <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>legge <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _6\"></span>deg<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oneri <span class=\"_ _6\"></span>connessi <span class=\"_ _1\"></span>alla <span class=\"_ _5\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ranzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>alcuni<span class=\"_ _3\"></span> compo<span class=\"_ _0\"></span>nenti <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>vei<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>oli <span class=\"_ _3\"></span>prod<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tti, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>un <span class=\"_ _3\"></span>certo <span class=\"_ _1d\"></span>periodo <span class=\"_ _1d\"></span>deco<span class=\"_ _0\"></span>rrente <span class=\"_ _1d\"></span>dalla <span class=\"_ _1d\"></span>loro <span class=\"_ _1d\"></span>vendita<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1d\"></span>cliente<span class=\"_ _3\"></span> finale. <span class=\"_ _22\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _2\"> </span><span class=\"fff\">stim<span class=\"_ _3\"></span>a <span class=\"_ _2\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>con <span class=\"_ _22\"> </span>rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019esper<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _22\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _22\"> </span>societ\u00e0, <span class=\"_ _25\"> </span>agli <span class=\"_ _22\"> </span>spec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fici </span>contenut<span class=\"_ _3\"></span>i contratt<span class=\"_ _3\"></span>uali e tec<span class=\"_ _3\"></span>ni<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i de<span class=\"_ _0\"></span>l pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dotto<span class=\"_ _3\"></span>, ai da<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>ulla<span class=\"_ _0\"></span> difettos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>provenienti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>istemi <span class=\"_ _3\"></span>di rilevazi<span class=\"_ _0\"></span>one stat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>stic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cliente.<span class=\"_ _0\"></span> Il <span class=\"_ _6\"></span>Fondo <span class=\"_ _6\"></span>ristrutturaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>antonato <span class=\"_ _5\"></span><span class=\"fff\">nel<span class=\"_ _0\"></span>l\u2019eserciz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>2020, <span class=\"_ _6\"></span>rappres<span class=\"_ _0\"></span>enta <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>miglior <span class=\"_ _6\"></span>stima <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>derivanti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oper<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ristruttur<span class=\"_ _0\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>e alla <span class=\"_ _1\"></span>Pininf<span class=\"_ _0\"></span>arina <span class=\"_ _1\"></span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>(e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>110 migliai<span class=\"_ _0\"></span>a <span class=\"_\"> </span>al <span class=\"_\"> </span>31 <span class=\"_ _2\"> </span>dicem<span class=\"_ _0\"></span>bre <span class=\"_\"> </span>2022)<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>dall<span class=\"_ _3\"></span>a <span class=\"_\"> </span>liquidazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _2\"> </span>della <span class=\"_\"> </span>Pi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>infar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>Enginee<span class=\"_ _0\"></span>ring <span class=\"_ _2\"> </span>S.r.l. <span class=\"_ _2\"> </span>in liquidazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>(Euro <span class=\"_ _23\"> </span>38 <span class=\"_ _23\"> </span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>31 <span class=\"_ _24\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>2022).<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>Gl<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ilizzi <span class=\"_ _23\"> </span>si <span class=\"_ _24\"></span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iscon<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>alla <span class=\"_ _23\"> </span>Pininfarin<span class=\"_ _3\"></span>a S.p.A.<span class=\"_ _3\"></span> p<span class=\"_ _1\"></span>er eur<span class=\"_ _0\"></span>o 276 mig<span class=\"_ _3\"></span>liaia ed a<span class=\"_ _0\"></span>lla Pininf<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>na Eng<span class=\"_ _3\"></span>ineering S.r.<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>. pe<span class=\"_ _0\"></span>r euro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>445 mig<span class=\"_ _3\"></span>liaia<span class=\"_ _1\"></span>.  Il Fondo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rdite a f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span>re accog<span class=\"_ _3\"></span>lie <span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>li <span class=\"_ _1\"></span>effet<span class=\"_ _3\"></span>ti derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione<span class=\"_ _1\"></span> delle<span class=\"_ _0\"></span> perdite <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>inire su commes<span class=\"_ _0\"></span>se pl<span class=\"_ _0\"></span>uriennal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>eten<span class=\"_ _3\"></span>za della C<span class=\"_ _0\"></span>apog<span class=\"_ _0\"></span>ruppo. Passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>potenzi<span class=\"_ _3\"></span>ali e con<span class=\"_ _0\"></span>tenziosi Si s<span class=\"_ _3\"></span>egnala <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontenz<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>in e<span class=\"_ _0\"></span>ssere <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>francese <span class=\"_ _1d\"></span>GreenGT <span class=\"_ _0\"></span>(GGT) <span class=\"_ _1d\"></span>presso <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Tribun<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span> Commerc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>di <span class=\"_ _16\"> </span>Parig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>avente<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>ad <span class=\"_ _16\"> </span>ogget<span class=\"_ _3\"></span>to <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>risarcime<span class=\"_ _0\"></span>nto <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>dan<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>per <span class=\"_ _16\"> </span>ma<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>o adempime<span class=\"_ _3\"></span>nto <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _3\"></span>o <span class=\"_\"> </span>da <span class=\"_ _2\"> </span>parte<span class=\"_ _3\"></span> <span class=\"_\"> </span>di<span class=\"_ _3\"></span> <span class=\"_\"> </span>Pininfa<span class=\"_ _0\"></span>rina <span class=\"_\"> </span>S.<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>.A.<span class=\"_ _3\"></span> <span class=\"_\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>segue<span class=\"_ _3\"></span>nte <span class=\"_ _2\"> </span>perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta <span class=\"_ _2\"> </span>di<span class=\"_ _0\"></span> opport<span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _6\"></span>comm<span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>dan<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>imm<span class=\"_ _0\"></span>agine. <span class=\"_ _6\"></span>Il <span class=\"_ _1\"></span>Tribunale<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>emes<span class=\"_ _3\"></span>so<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sentenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>primo grado <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _22\"> </span>data <span class=\"_ _2\"> </span>9<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>n<span class=\"_ _0\"></span>ovembre<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>2021<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>rigett<span class=\"_ _0\"></span>ando<span class=\"_ _3\"></span> <span class=\"_\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>pretesa<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _2\"> </span>ma<span class=\"_ _0\"></span>ncato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>adem<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _22\"> </span>del contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019asse<span class=\"_ _0\"></span>rito <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>mmag<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>ritenendo <span class=\"_ _5\"></span>tutta<span class=\"_ _3\"></span>via <span class=\"_ _5\"></span>Pininfari<span class=\"_ _0\"></span>na <span class=\"_ _5\"></span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>responsab<span class=\"_ _3\"></span>ile della <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>dita d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nvestime<span class=\"_ _3\"></span>nto e <span class=\"_ _3\"></span>profitto <span class=\"_ _3\"></span>ai<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>danni <span class=\"_ _0\"></span>di GG<span class=\"_ _0\"></span>T pe<span class=\"_ _3\"></span>r u<span class=\"_ _1\"></span>n amm<span class=\"_ _3\"></span>ontar<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di ci<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ca 2<span class=\"_ _3\"></span>,5 mil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>oni<span class=\"_ _3\"></span> di <span class=\"_ _5\"></span>eur<span class=\"_ _0\"></span>o. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _0\"></span>\u00e0, <span class=\"_ _5\"></span>cert<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>far <span class=\"_ _6\"></span>val<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _6\"></span>ragioni<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>cessivi <span class=\"_ _5\"></span>g<span class=\"_ _0\"></span>radi <span class=\"_ _5\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>giudizi<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a prontame<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>presentat<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>anza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>appello<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>Tribun<span class=\"_ _0\"></span>ale <span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>sentit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _1\"></span>parere dei <span class=\"_ _6\"></span>pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>pri consu<span class=\"_ _0\"></span>lenti lega<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n ritie<span class=\"_ _0\"></span>ne necessa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io lo sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>amento di <span class=\"_ _0\"></span>un ap<span class=\"_ _0\"></span>posito fon<span class=\"_ _3\"></span>do<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> Si <span class=\"_ _22\"> </span>in<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rma<span class=\"_ _3\"></span> <span class=\"_\"> </span>in<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ltre <span class=\"_ _22\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _22\"> </span>data <span class=\"_ _22\"> </span>1\u00b0 <span class=\"_ _2\"> </span>ag<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sto<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>2022<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>\u2019I<span class=\"_ _0\"></span>spettorato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>del <span class=\"_ _22\"> </span>La<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>oro <span class=\"_ _22\"> </span>ha <span class=\"_ _22\"> </span>notificato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>alla control<span class=\"_ _0\"></span>lata <span class=\"_ _23\"> </span>Pini<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>farina <span class=\"_ _24\"></span>Engineer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _24\"></span>S.r.l. <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>liquid<span class=\"_ _0\"></span>azione <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>verbale <span class=\"_ _24\"></span>unico <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>accertam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o relativ<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>violazioni <span class=\"_ _4\"> </span>in <span class=\"_ _28\"> </span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>adempime<span class=\"_ _3\"></span>nti <span class=\"_ _28\"> </span>contri<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>807.<span class=\"_ _3\"></span>200 (compre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sivi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sanz<span class=\"_ _3\"></span>ioni). La<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>S<span class=\"_ _0\"></span>ociet\u00e0,<span class=\"_ _0\"></span> supp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>ata dal<span class=\"_ _0\"></span> parere<span class=\"_ _3\"></span> prelim<span class=\"_ _0\"></span>inare <span class=\"_ _3\"></span>dei co<span class=\"_ _0\"></span>nsulenti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>leg<span class=\"_ _0\"></span>ali,<span class=\"_ _0\"></span> ritiene<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>isc<span class=\"_ _0\"></span>hio <span class=\"_ _23\"></span>non <span class=\"_ _23\"> </span>sia <span class=\"_ _23\"> </span>proba<span class=\"_ _0\"></span>bile <span class=\"_ _23\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _24\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>enta<span class=\"_ _1\"></span>to <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>propr<span class=\"_ _0\"></span>ie <span class=\"_ _23\"> </span>osservaz<span class=\"_ _3\"></span>ioni <span class=\"_ _25\"> </span>ne<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>sedi opport<span class=\"_ _0\"></span>une e<span class=\"_ _3\"></span>ntro <span class=\"_ _3\"></span>i te<span class=\"_ _0\"></span>rmini<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>isti. A<span class=\"_ _3\"></span>lla d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>do<span class=\"_ _1\"></span>cume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _3\"></span>registran<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>ulteriori<span class=\"_ _0\"></span> svilupp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>Consegue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _0\"></span>nte, <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>conform<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _26\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _26\"> </span>i <span class=\"_ _16\"> </span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pi <span class=\"_ _16\"> </span>contab<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>gli Amministr<span class=\"_ _3\"></span>atori non ha<span class=\"_ _3\"></span>nno ritenut<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> nece<span class=\"_ _0\"></span>ssari<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> lo st<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o di tale pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0. Nell\u2019am<span class=\"_ _0\"></span>bito <span class=\"_\"> </span>di <span class=\"_\"> </span>un <span class=\"_\"> </span>conte<span class=\"_ _0\"></span>nzios<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>relati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_\"> </span>all\u2019ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzo<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>del <span class=\"_\"> </span>march<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_\"> </span>Pininfa<span class=\"_ _3\"></span>rina <span class=\"_\"> </span>e <span class=\"_\"> </span>relativo <span class=\"_\"> </span>a<span class=\"_ _0\"></span>lla Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _25\"> </span>Ext<span class=\"_ _0\"></span>ra <span class=\"_ _23\"> </span>S.r.l., <span class=\"_ _24\"></span>incorp<span class=\"_ _0\"></span>orata <span class=\"_ _24\"></span>nella <span class=\"_ _23\"> </span>Pininfar<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>S.p.A. <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>1\u00b0 <span class=\"_ _25\"> </span>gen<span class=\"_ _3\"></span>naio <span class=\"_ _23\"> </span>2019, <span class=\"_ _24\"></span>il <span class=\"_ _25\"> </span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _24\"></span>di Fermo <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _25\"> </span>data <span class=\"_ _25\"> </span>14 <span class=\"_ _25\"> </span>agosto <span class=\"_ _25\"> </span>2022 <span class=\"_ _25\"> </span>ha <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndan<span class=\"_ _3\"></span>na<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>la <span class=\"_ _22\"> </span>Pininfarina <span class=\"_ _25\"> </span>S.p.A. <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>della<span class=\"_ _0\"></span> somma <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>104.25<span class=\"_ _0\"></span>7,68 <span class=\"_ _6\"></span>interame<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rsata <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntro <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>scadenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>iniz<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ttobre <span class=\"_ _6\"></span>2022.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>La Societ\u00e0 <span class=\"_ _25\"> </span>ha <span class=\"_ _25\"> </span>propost<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>Appe<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>atto <span class=\"_ _25\"> </span>depositat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>30 <span class=\"_ _25\"> </span>settembre <span class=\"_ _25\"> </span>2022 <span class=\"_ _25\"> </span>e, <span class=\"_ _22\"> </span>ce<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ta <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>suo corretto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oper<span class=\"_ _0\"></span>ato, n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n ha <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>roce<span class=\"_ _3\"></span>du<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> lo sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>mento di alcu<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>a pass<span class=\"_ _3\"></span>ivit\u00e0. Non suss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ston<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> alt<span class=\"_ _0\"></span>re passi<span class=\"_ _0\"></span>vit\u00e0 pote<span class=\"_ _3\"></span>nziali o c<span class=\"_ _0\"></span>ontenz<span class=\"_ _0\"></span>iosi da seg<span class=\"_ _3\"></span>nalare. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-71-3": {
   "value": "18 - FONDI <span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ER R<span class=\"_ _3\"></span>ISCHI E ONERI<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>E PAS<span class=\"_ _3\"></span>SI<span class=\"_ _1\"></span>VI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>\u00c0 POT<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>NZ<span class=\"_ _3\"></span>IALI Fondi per r<span class=\"_ _0\"></span>ischi e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oneri<span class=\"_ _3\"></span><span class=\"ff3\"> </span>I Fondi pe<span class=\"_ _3\"></span>r ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>i e <span class=\"_ _3\"></span>oneri si son<span class=\"_ _0\"></span>o mov<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti come<span class=\"_ _3\"></span> segue ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so de<span class=\"fff\">ll\u2019</span>eserc<span class=\"_ _0\"></span>izio: Fondo Fondo perdite<span class=\"_ _1\"></span> a (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Fondo garan<span class=\"_ _1\"></span>zia<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> ristr<span class=\"_ _1\"></span>uttura<span class=\"_ _1\"></span>zione finire 1\u00b0 gennaio 20<span class=\"_ _1\"></span>22<span class=\"_ _1\"></span> 53<span class=\"ls0\"> </span>869<span class=\"ls0\"> </span>267<span class=\"ls0\"> </span>1.18<span class=\"_ _1\"></span>9 Accantonam<span class=\"_ _1\"></span>ento ri<span class=\"_ _1\"></span>schi <span class=\"_ _1\"></span> - -                    <span class=\"_ _1\"></span>  444 444<span class=\"ls0\"> </span>Util<span class=\"_ _0\"></span>izzi <span class=\"_ _1\"></span> - (721)                    <span class=\"_ _1\"></span>(506) (1.227)<span class=\"_ _1\"></span> Rilasci <span class=\"_ _1\"></span> - - - - Differenze <span class=\"_ _1\"></span>cambio<span class=\"_ _1\"></span> e altri - - 1 1 mov<span class=\"_ _1\"></span>imenti 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 53<span class=\"ls0\"> </span>148<span class=\"ls0\"> </span>206<span class=\"ls0\"> </span>407<span class=\"ls0\"> </span>Il <span class=\"_ _5\"></span>Fondo <span class=\"_ _5\"></span>gar<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nzi<span class=\"_ _0\"></span>a, <span class=\"_ _5\"></span>invariato<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _24\"></span>fine <span class=\"_ _5\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o, <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>re <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>mig<span class=\"_ _0\"></span>lior <span class=\"_ _5\"></span>stima <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>Capog<span class=\"_ _3\"></span>ruppo <span class=\"_ _5\"></span>ha assunto <span class=\"_ _1\"></span>per <span class=\"_ _6\"></span>contratto <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>legge <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>co<span class=\"_ _0\"></span>pertura <span class=\"_ _6\"></span>deg<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>oneri <span class=\"_ _6\"></span>connessi <span class=\"_ _1\"></span>alla <span class=\"_ _5\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ranzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>alcuni<span class=\"_ _3\"></span> compo<span class=\"_ _0\"></span>nenti <span class=\"_ _1d\"></span>dei <span class=\"_ _1d\"></span>vei<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>oli <span class=\"_ _3\"></span>prod<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tti, <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>un <span class=\"_ _3\"></span>certo <span class=\"_ _1d\"></span>periodo <span class=\"_ _1d\"></span>deco<span class=\"_ _0\"></span>rrente <span class=\"_ _1d\"></span>dalla <span class=\"_ _1d\"></span>loro <span class=\"_ _1d\"></span>vendita<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>al <span class=\"_ _1d\"></span>cliente<span class=\"_ _3\"></span> finale. <span class=\"_ _22\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _2\"> </span><span class=\"fff\">stim<span class=\"_ _3\"></span>a <span class=\"_ _2\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>con <span class=\"_ _22\"> </span>rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o <span class=\"_ _2\"> </span>a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019esper<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nza <span class=\"_ _22\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _22\"> </span>societ\u00e0, <span class=\"_ _25\"> </span>agli <span class=\"_ _22\"> </span>spec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fici </span>contenut<span class=\"_ _3\"></span>i contratt<span class=\"_ _3\"></span>uali e tec<span class=\"_ _3\"></span>ni<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i de<span class=\"_ _0\"></span>l pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>dotto<span class=\"_ _3\"></span>, ai da<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>ulla<span class=\"_ _0\"></span> difettos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>provenienti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>istemi <span class=\"_ _3\"></span>di rilevazi<span class=\"_ _0\"></span>one stat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>stic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cliente.<span class=\"_ _0\"></span> Il <span class=\"_ _6\"></span>Fondo <span class=\"_ _6\"></span>ristrutturaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>antonato <span class=\"_ _5\"></span><span class=\"fff\">nel<span class=\"_ _0\"></span>l\u2019eserciz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>2020, <span class=\"_ _6\"></span>rappres<span class=\"_ _0\"></span>enta <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>miglior <span class=\"_ _6\"></span>stima <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>derivanti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>oper<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ristruttur<span class=\"_ _0\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e r<span class=\"_ _1\"></span>elat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>e alla <span class=\"_ _1\"></span>Pininf<span class=\"_ _0\"></span>arina <span class=\"_ _1\"></span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>(e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>110 migliai<span class=\"_ _0\"></span>a <span class=\"_\"> </span>al <span class=\"_\"> </span>31 <span class=\"_ _2\"> </span>dicem<span class=\"_ _0\"></span>bre <span class=\"_\"> </span>2022)<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>e<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>dall<span class=\"_ _3\"></span>a <span class=\"_\"> </span>liquidazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _2\"> </span>della <span class=\"_\"> </span>Pi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>infar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>Enginee<span class=\"_ _0\"></span>ring <span class=\"_ _2\"> </span>S.r.l. <span class=\"_ _2\"> </span>in liquidazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>(Euro <span class=\"_ _23\"> </span>38 <span class=\"_ _23\"> </span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _23\"> </span>al <span class=\"_ _23\"> </span>31 <span class=\"_ _24\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>2022).<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>Gl<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ilizzi <span class=\"_ _23\"> </span>si <span class=\"_ _24\"></span>ri<span class=\"_ _1\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iscon<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>alla <span class=\"_ _23\"> </span>Pininfarin<span class=\"_ _3\"></span>a S.p.A.<span class=\"_ _3\"></span> p<span class=\"_ _1\"></span>er eur<span class=\"_ _0\"></span>o 276 mig<span class=\"_ _3\"></span>liaia ed a<span class=\"_ _0\"></span>lla Pininf<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>na Eng<span class=\"_ _3\"></span>ineering S.r.<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>. pe<span class=\"_ _0\"></span>r euro<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>445 mig<span class=\"_ _3\"></span>liaia<span class=\"_ _1\"></span>.  Il Fondo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rdite a f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni<span class=\"_ _0\"></span>re accog<span class=\"_ _3\"></span>lie <span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>li <span class=\"_ _1\"></span>effet<span class=\"_ _3\"></span>ti derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> da<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione<span class=\"_ _1\"></span> delle<span class=\"_ _0\"></span> perdite <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>inire su commes<span class=\"_ _0\"></span>se pl<span class=\"_ _0\"></span>uriennal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di com<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>eten<span class=\"_ _3\"></span>za della C<span class=\"_ _0\"></span>apog<span class=\"_ _0\"></span>ruppo. 26 - RIDUZIO<span class=\"_ _3\"></span>NI <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>ACCAN<span class=\"_ _3\"></span>TONAMENTI) DI<span class=\"_ _3\"></span> FONDI P<span class=\"_ _0\"></span>ER R<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>SCHI E ON<span class=\"_ _3\"></span>ERI (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Accantonam<span class=\"_ _1\"></span>ento fondo<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>erdite a finire<span class=\"_ _6\"></span> (444) (251) Accantonam<span class=\"_ _1\"></span>ento / ri<span class=\"_ _1\"></span>lascio fondo<span class=\"_ _1\"></span> ristrutturazi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> - 2.767 Util<span class=\"_ _0\"></span>izzi <span class=\"_ _1\"></span>e revi<span class=\"_ _1\"></span>sioni<span class=\"_ _1\"></span> di stima 505<span class=\"_ _1\"></span><span class=\"ls0\"> </span>220<span class=\"ls0\"> </span>Riduzioni (ac<span class=\"_ _1\"></span>cantonam<span class=\"_ _1\"></span>enti) di f<span class=\"_ _1\"></span>ondi per ris<span class=\"_ _1\"></span>chi e oneri<span class=\"_ _6\"></span> 61<span class=\"ls0\"> </span>2.73<span class=\"_ _1\"></span>6 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-72-3": {
   "value": "Passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>potenzi<span class=\"_ _3\"></span>ali e con<span class=\"_ _0\"></span>tenziosi Si s<span class=\"_ _3\"></span>egnala <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontenz<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>in e<span class=\"_ _0\"></span>ssere <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>francese <span class=\"_ _1d\"></span>GreenGT <span class=\"_ _0\"></span>(GGT) <span class=\"_ _1d\"></span>presso <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Tribun<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span> Commerc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>di <span class=\"_ _16\"> </span>Parig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>avente<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>ad <span class=\"_ _16\"> </span>ogget<span class=\"_ _3\"></span>to <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>risarcime<span class=\"_ _0\"></span>nto <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>dan<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>per <span class=\"_ _16\"> </span>ma<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>o adempime<span class=\"_ _3\"></span>nto <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _3\"></span>o <span class=\"_\"> </span>da <span class=\"_ _2\"> </span>parte<span class=\"_ _3\"></span> <span class=\"_\"> </span>di<span class=\"_ _3\"></span> <span class=\"_\"> </span>Pininfa<span class=\"_ _0\"></span>rina <span class=\"_\"> </span>S.<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>.A.<span class=\"_ _3\"></span> <span class=\"_\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>segue<span class=\"_ _3\"></span>nte <span class=\"_ _2\"> </span>perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta <span class=\"_ _2\"> </span>di<span class=\"_ _0\"></span> opport<span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _6\"></span>comm<span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>dan<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>imm<span class=\"_ _0\"></span>agine. <span class=\"_ _6\"></span>Il <span class=\"_ _1\"></span>Tribunale<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>emes<span class=\"_ _3\"></span>so<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sentenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>primo grado <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _22\"> </span>data <span class=\"_ _2\"> </span>9<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>n<span class=\"_ _0\"></span>ovembre<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>2021<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>rigett<span class=\"_ _0\"></span>ando<span class=\"_ _3\"></span> <span class=\"_\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>pretesa<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _2\"> </span>ma<span class=\"_ _0\"></span>ncato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>adem<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _22\"> </span>del contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019asse<span class=\"_ _0\"></span>rito <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>mmag<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>ritenendo <span class=\"_ _5\"></span>tutta<span class=\"_ _3\"></span>via <span class=\"_ _5\"></span>Pininfari<span class=\"_ _0\"></span>na <span class=\"_ _5\"></span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>responsab<span class=\"_ _3\"></span>ile della <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>dita d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nvestime<span class=\"_ _3\"></span>nto e <span class=\"_ _3\"></span>profitto <span class=\"_ _3\"></span>ai<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>danni <span class=\"_ _0\"></span>di GG<span class=\"_ _0\"></span>T pe<span class=\"_ _3\"></span>r u<span class=\"_ _1\"></span>n amm<span class=\"_ _3\"></span>ontar<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di ci<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ca 2<span class=\"_ _3\"></span>,5 mil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>oni<span class=\"_ _3\"></span> di <span class=\"_ _5\"></span>eur<span class=\"_ _0\"></span>o. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _0\"></span>\u00e0, <span class=\"_ _5\"></span>cert<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>far <span class=\"_ _6\"></span>val<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _6\"></span>ragioni<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>cessivi <span class=\"_ _5\"></span>g<span class=\"_ _0\"></span>radi <span class=\"_ _5\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>giudizi<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a prontame<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>presentat<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>anza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>appello<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>Tribun<span class=\"_ _0\"></span>ale <span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>sentit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _1\"></span>parere dei <span class=\"_ _6\"></span>pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>pri consu<span class=\"_ _0\"></span>lenti lega<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n ritie<span class=\"_ _0\"></span>ne necessa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io lo sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>amento di <span class=\"_ _0\"></span>un ap<span class=\"_ _0\"></span>posito fon<span class=\"_ _3\"></span>do<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> Si <span class=\"_ _22\"> </span>in<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rma<span class=\"_ _3\"></span> <span class=\"_\"> </span>in<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ltre <span class=\"_ _22\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _22\"> </span>data <span class=\"_ _22\"> </span>1\u00b0 <span class=\"_ _2\"> </span>ag<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sto<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>2022<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>\u2019I<span class=\"_ _0\"></span>spettorato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>del <span class=\"_ _22\"> </span>La<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>oro <span class=\"_ _22\"> </span>ha <span class=\"_ _22\"> </span>notificato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>alla control<span class=\"_ _0\"></span>lata <span class=\"_ _23\"> </span>Pini<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>farina <span class=\"_ _24\"></span>Engineer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _24\"></span>S.r.l. <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>liquid<span class=\"_ _0\"></span>azione <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>verbale <span class=\"_ _24\"></span>unico <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>accertam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o relativ<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>violazioni <span class=\"_ _4\"> </span>in <span class=\"_ _28\"> </span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>adempime<span class=\"_ _3\"></span>nti <span class=\"_ _28\"> </span>contri<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>807.<span class=\"_ _3\"></span>200 (compre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sivi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sanz<span class=\"_ _3\"></span>ioni). La<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>S<span class=\"_ _0\"></span>ociet\u00e0,<span class=\"_ _0\"></span> supp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>ata dal<span class=\"_ _0\"></span> parere<span class=\"_ _3\"></span> prelim<span class=\"_ _0\"></span>inare <span class=\"_ _3\"></span>dei co<span class=\"_ _0\"></span>nsulenti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>leg<span class=\"_ _0\"></span>ali,<span class=\"_ _0\"></span> ritiene<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>isc<span class=\"_ _0\"></span>hio <span class=\"_ _23\"></span>non <span class=\"_ _23\"> </span>sia <span class=\"_ _23\"> </span>proba<span class=\"_ _0\"></span>bile <span class=\"_ _23\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _24\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>enta<span class=\"_ _1\"></span>to <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>propr<span class=\"_ _0\"></span>ie <span class=\"_ _23\"> </span>osservaz<span class=\"_ _3\"></span>ioni <span class=\"_ _25\"> </span>ne<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>sedi opport<span class=\"_ _0\"></span>une e<span class=\"_ _3\"></span>ntro <span class=\"_ _3\"></span>i te<span class=\"_ _0\"></span>rmini<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>isti. A<span class=\"_ _3\"></span>lla d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>do<span class=\"_ _1\"></span>cume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _3\"></span>registran<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>ulteriori<span class=\"_ _0\"></span> svilupp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>Consegue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _0\"></span>nte, <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>conform<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _26\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _26\"> </span>i <span class=\"_ _16\"> </span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pi <span class=\"_ _16\"> </span>contab<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>gli Amministr<span class=\"_ _3\"></span>atori non ha<span class=\"_ _3\"></span>nno ritenut<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> nece<span class=\"_ _0\"></span>ssari<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> lo st<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o di tale pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0. Nell\u2019am<span class=\"_ _0\"></span>bito <span class=\"_\"> </span>di <span class=\"_\"> </span>un <span class=\"_\"> </span>conte<span class=\"_ _0\"></span>nzios<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>relati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_\"> </span>all\u2019ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzo<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>del <span class=\"_\"> </span>march<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_\"> </span>Pininfa<span class=\"_ _3\"></span>rina <span class=\"_\"> </span>e <span class=\"_\"> </span>relativo <span class=\"_\"> </span>a<span class=\"_ _0\"></span>lla Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _25\"> </span>Ext<span class=\"_ _0\"></span>ra <span class=\"_ _23\"> </span>S.r.l., <span class=\"_ _24\"></span>incorp<span class=\"_ _0\"></span>orata <span class=\"_ _24\"></span>nella <span class=\"_ _23\"> </span>Pininfar<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>S.p.A. <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>1\u00b0 <span class=\"_ _25\"> </span>gen<span class=\"_ _3\"></span>naio <span class=\"_ _23\"> </span>2019, <span class=\"_ _24\"></span>il <span class=\"_ _25\"> </span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _24\"></span>di Fermo <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _25\"> </span>data <span class=\"_ _25\"> </span>14 <span class=\"_ _25\"> </span>agosto <span class=\"_ _25\"> </span>2022 <span class=\"_ _25\"> </span>ha <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndan<span class=\"_ _3\"></span>na<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>la <span class=\"_ _22\"> </span>Pininfarina <span class=\"_ _25\"> </span>S.p.A. <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>della<span class=\"_ _0\"></span> somma <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>104.25<span class=\"_ _0\"></span>7,68 <span class=\"_ _6\"></span>interame<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rsata <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntro <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>scadenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>iniz<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ttobre <span class=\"_ _6\"></span>2022.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>La Societ\u00e0 <span class=\"_ _25\"> </span>ha <span class=\"_ _25\"> </span>propost<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>Appe<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>atto <span class=\"_ _25\"> </span>depositat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>30 <span class=\"_ _25\"> </span>settembre <span class=\"_ _25\"> </span>2022 <span class=\"_ _25\"> </span>e, <span class=\"_ _22\"> </span>ce<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ta <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>suo corretto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oper<span class=\"_ _0\"></span>ato, n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n ha <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>roce<span class=\"_ _3\"></span>du<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> lo sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>mento di alcu<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>a pass<span class=\"_ _3\"></span>ivit\u00e0. Non suss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ston<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> alt<span class=\"_ _0\"></span>re passi<span class=\"_ _0\"></span>vit\u00e0 pote<span class=\"_ _3\"></span>nziali o c<span class=\"_ _0\"></span>ontenz<span class=\"_ _0\"></span>iosi da seg<span class=\"_ _3\"></span>nalare. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-72-4": {
   "value": "Passivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>potenzi<span class=\"_ _3\"></span>ali e con<span class=\"_ _0\"></span>tenziosi Si s<span class=\"_ _3\"></span>egnala <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontenz<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>in e<span class=\"_ _0\"></span>ssere <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>societ<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>francese <span class=\"_ _1d\"></span>GreenGT <span class=\"_ _0\"></span>(GGT) <span class=\"_ _1d\"></span>presso <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Tribun<span class=\"_ _0\"></span>ale<span class=\"_ _3\"></span> Commerc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>di <span class=\"_ _16\"> </span>Parig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>avente<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>ad <span class=\"_ _16\"> </span>ogget<span class=\"_ _3\"></span>to <span class=\"_ _16\"> </span>un <span class=\"_ _16\"> </span>risarcime<span class=\"_ _0\"></span>nto <span class=\"_ _16\"> </span>dei <span class=\"_ _16\"> </span>dan<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>per <span class=\"_ _16\"> </span>ma<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cat<span class=\"_ _3\"></span>o adempime<span class=\"_ _3\"></span>nto <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_\"> </span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _3\"></span>o <span class=\"_\"> </span>da <span class=\"_ _2\"> </span>parte<span class=\"_ _3\"></span> <span class=\"_\"> </span>di<span class=\"_ _3\"></span> <span class=\"_\"> </span>Pininfa<span class=\"_ _0\"></span>rina <span class=\"_\"> </span>S.<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>.A.<span class=\"_ _3\"></span> <span class=\"_\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_\"> </span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>segue<span class=\"_ _3\"></span>nte <span class=\"_ _2\"> </span>perd<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta <span class=\"_ _2\"> </span>di<span class=\"_ _0\"></span> opport<span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _6\"></span>comm<span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>dan<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>imm<span class=\"_ _0\"></span>agine. <span class=\"_ _6\"></span>Il <span class=\"_ _1\"></span>Tribunale<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>emes<span class=\"_ _3\"></span>so<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>sentenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>primo grado <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _22\"> </span>data <span class=\"_ _2\"> </span>9<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>n<span class=\"_ _0\"></span>ovembre<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>2021<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>rigett<span class=\"_ _0\"></span>ando<span class=\"_ _3\"></span> <span class=\"_\"> </span>la<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>pretesa<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_ _2\"> </span>ma<span class=\"_ _0\"></span>ncato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>adem<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _22\"> </span>del contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019asse<span class=\"_ _0\"></span>rito <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>mmag<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>ritenendo <span class=\"_ _5\"></span>tutta<span class=\"_ _3\"></span>via <span class=\"_ _5\"></span>Pininfari<span class=\"_ _0\"></span>na <span class=\"_ _5\"></span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>responsab<span class=\"_ _3\"></span>ile della <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>dita d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nvestime<span class=\"_ _3\"></span>nto e <span class=\"_ _3\"></span>profitto <span class=\"_ _3\"></span>ai<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>danni <span class=\"_ _0\"></span>di GG<span class=\"_ _0\"></span>T pe<span class=\"_ _3\"></span>r u<span class=\"_ _1\"></span>n amm<span class=\"_ _3\"></span>ontar<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>di ci<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ca 2<span class=\"_ _3\"></span>,5 mil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>oni<span class=\"_ _3\"></span> di <span class=\"_ _5\"></span>eur<span class=\"_ _0\"></span>o. <span class=\"_ _5\"></span>La <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciet<span class=\"_ _0\"></span>\u00e0, <span class=\"_ _5\"></span>cert<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>far <span class=\"_ _6\"></span>val<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _6\"></span>ragioni<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>ei <span class=\"_ _6\"></span>su<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>cessivi <span class=\"_ _5\"></span>g<span class=\"_ _0\"></span>radi <span class=\"_ _5\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>giudizi<span class=\"_ _0\"></span>o, <span class=\"_ _6\"></span>h<span class=\"_ _1\"></span>a prontame<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>presentat<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>anza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>appello<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>al <span class=\"_ _1\"></span>Tribun<span class=\"_ _0\"></span>ale <span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>sentit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>anche<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>il <span class=\"_ _1\"></span>parere dei <span class=\"_ _6\"></span>pr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>pri consu<span class=\"_ _0\"></span>lenti lega<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i, n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n ritie<span class=\"_ _0\"></span>ne necessa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io lo sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>amento di <span class=\"_ _0\"></span>un ap<span class=\"_ _0\"></span>posito fon<span class=\"_ _3\"></span>do<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span> Si <span class=\"_ _22\"> </span>in<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rma<span class=\"_ _3\"></span> <span class=\"_\"> </span>in<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ltre <span class=\"_ _22\"> </span>che<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>in <span class=\"_ _22\"> </span>data <span class=\"_ _22\"> </span>1\u00b0 <span class=\"_ _2\"> </span>ag<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sto<span class=\"_ _0\"></span> <span class=\"_ _2\"> </span>2022<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>l<span class=\"_ _1\"></span>\u2019I<span class=\"_ _0\"></span>spettorato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>del <span class=\"_ _22\"> </span>La<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>oro <span class=\"_ _22\"> </span>ha <span class=\"_ _22\"> </span>notificato<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>alla control<span class=\"_ _0\"></span>lata <span class=\"_ _23\"> </span>Pini<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>farina <span class=\"_ _24\"></span>Engineer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng <span class=\"_ _24\"></span>S.r.l. <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>liquid<span class=\"_ _0\"></span>azione <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>verbale <span class=\"_ _24\"></span>unico <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>accertam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o relativ<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>violazioni <span class=\"_ _4\"> </span>in <span class=\"_ _28\"> </span>mater<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>adempime<span class=\"_ _3\"></span>nti <span class=\"_ _28\"> </span>contri<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>uti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>807.<span class=\"_ _3\"></span>200 (compre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>sivi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sanz<span class=\"_ _3\"></span>ioni). La<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>S<span class=\"_ _0\"></span>ociet\u00e0,<span class=\"_ _0\"></span> supp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>ata dal<span class=\"_ _0\"></span> parere<span class=\"_ _3\"></span> prelim<span class=\"_ _0\"></span>inare <span class=\"_ _3\"></span>dei co<span class=\"_ _0\"></span>nsulenti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>leg<span class=\"_ _0\"></span>ali,<span class=\"_ _0\"></span> ritiene<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>r<span class=\"_ _1\"></span>isc<span class=\"_ _0\"></span>hio <span class=\"_ _23\"></span>non <span class=\"_ _23\"> </span>sia <span class=\"_ _23\"> </span>proba<span class=\"_ _0\"></span>bile <span class=\"_ _23\"> </span>e<span class=\"_ _1\"></span>d <span class=\"_ _24\"></span>h<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _3\"></span>enta<span class=\"_ _1\"></span>to <span class=\"_ _24\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>propr<span class=\"_ _0\"></span>ie <span class=\"_ _23\"> </span>osservaz<span class=\"_ _3\"></span>ioni <span class=\"_ _25\"> </span>ne<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>sedi opport<span class=\"_ _0\"></span>une e<span class=\"_ _3\"></span>ntro <span class=\"_ _3\"></span>i te<span class=\"_ _0\"></span>rmini<span class=\"_ _3\"></span> pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>isti. A<span class=\"_ _3\"></span>lla d<span class=\"_ _3\"></span>ata <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>ente <span class=\"_ _3\"></span>do<span class=\"_ _1\"></span>cume<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _3\"></span>registran<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>ulteriori<span class=\"_ _0\"></span> svilupp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. <span class=\"_ _16\"> </span>Consegue<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _0\"></span>nte, <span class=\"_ _16\"> </span>in <span class=\"_ _16\"> </span>conform<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _26\"> </span>c<span class=\"_ _3\"></span>on <span class=\"_ _26\"> </span>i <span class=\"_ _16\"> </span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pi <span class=\"_ _16\"> </span>contab<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>riferiment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>, <span class=\"_ _16\"> </span>gli Amministr<span class=\"_ _3\"></span>atori non ha<span class=\"_ _3\"></span>nno ritenut<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> nece<span class=\"_ _0\"></span>ssari<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> lo st<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o di tale pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0. Nell\u2019am<span class=\"_ _0\"></span>bito <span class=\"_\"> </span>di <span class=\"_\"> </span>un <span class=\"_\"> </span>conte<span class=\"_ _0\"></span>nzios<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>relati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_\"> </span>all\u2019ut<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lizzo<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>del <span class=\"_\"> </span>march<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span> <span class=\"_\"> </span>Pininfa<span class=\"_ _3\"></span>rina <span class=\"_\"> </span>e <span class=\"_\"> </span>relativo <span class=\"_\"> </span>a<span class=\"_ _0\"></span>lla Pininfarin<span class=\"_ _3\"></span>a <span class=\"_ _25\"> </span>Ext<span class=\"_ _0\"></span>ra <span class=\"_ _23\"> </span>S.r.l., <span class=\"_ _24\"></span>incorp<span class=\"_ _0\"></span>orata <span class=\"_ _24\"></span>nella <span class=\"_ _23\"> </span>Pininfar<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _23\"> </span>S.p.A. <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>1\u00b0 <span class=\"_ _25\"> </span>gen<span class=\"_ _3\"></span>naio <span class=\"_ _23\"> </span>2019, <span class=\"_ _24\"></span>il <span class=\"_ _25\"> </span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _24\"></span>di Fermo <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _25\"> </span>data <span class=\"_ _25\"> </span>14 <span class=\"_ _25\"> </span>agosto <span class=\"_ _25\"> </span>2022 <span class=\"_ _25\"> </span>ha <span class=\"_ _22\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndan<span class=\"_ _3\"></span>na<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>la <span class=\"_ _22\"> </span>Pininfarina <span class=\"_ _25\"> </span>S.p.A. <span class=\"_ _25\"> </span>al <span class=\"_ _25\"> </span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _25\"> </span>della<span class=\"_ _0\"></span> somma <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>104.25<span class=\"_ _0\"></span>7,68 <span class=\"_ _6\"></span>interame<span class=\"_ _0\"></span>nte <span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rsata <span class=\"_ _6\"></span>e<span class=\"_ _0\"></span>ntro <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>scadenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>iniz<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ttobre <span class=\"_ _6\"></span>2022.<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>La Societ\u00e0 <span class=\"_ _25\"> </span>ha <span class=\"_ _25\"> </span>propost<span class=\"_ _0\"></span>o <span class=\"_ _22\"> </span>Appe<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lo <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>atto <span class=\"_ _25\"> </span>depositat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _22\"> </span>30 <span class=\"_ _25\"> </span>settembre <span class=\"_ _25\"> </span>2022 <span class=\"_ _25\"> </span>e, <span class=\"_ _22\"> </span>ce<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ta <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>suo corretto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>oper<span class=\"_ _0\"></span>ato, n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n ha <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>roce<span class=\"_ _3\"></span>du<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> lo sta<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>mento di alcu<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>a pass<span class=\"_ _3\"></span>ivit\u00e0. Non suss<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ston<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> alt<span class=\"_ _0\"></span>re passi<span class=\"_ _0\"></span>vit\u00e0 pote<span class=\"_ _3\"></span>nziali o c<span class=\"_ _0\"></span>ontenz<span class=\"_ _0\"></span>iosi da seg<span class=\"_ _3\"></span>nalare. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-73-2": {
   "value": "19 - TASSAZ<span class=\"_ _3\"></span>IONE CORREN<span class=\"_ _3\"></span>TE E DIFF<span class=\"_ _0\"></span>ERITA Il <span class=\"_ _3\"></span>dettag<span class=\"_ _3\"></span>lio <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>imposte <span class=\"_ _1d\"></span>ant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cipate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>Passiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _1d\"></span>differite <span class=\"_ _1d\"></span>sta<span class=\"_ _0\"></span>nziate<span class=\"_ _0\"></span> in bilanci<span class=\"_ _0\"></span>o \u00e8 <span class=\"_ _0\"></span>il seguente:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Imposte a<span class=\"_ _1\"></span>nticipate <span class=\"_ _1\"></span> - 19<span class=\"ls0\"> </span>(Impost<span class=\"_ _1\"></span>e differite) <span class=\"_ _1\"></span> - - Totale<span class=\"_ _1\"></span> - 19<span class=\"ls0\"> </span>Il saldo de<span class=\"_ _0\"></span>lle imp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ste antic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pate ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> b<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lanci<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> si origi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>a in ca<span class=\"_ _0\"></span>po alla Pin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfar<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span> of<span class=\"_ _3\"></span> Americ<span class=\"_ _0\"></span>a.  Le <span class=\"_\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>poste<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>stanziate<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>a <span class=\"_ _30\"> </span>conto <span class=\"_ _4\"> </span>ec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>n<span class=\"_ _1\"></span>egl<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi <span class=\"_\"> </span>due <span class=\"_\"> </span>esercizi <span class=\"_ _4\"> </span>r<span class=\"_ _0\"></span>isultan<span class=\"_ _3\"></span>o, <span class=\"_ _4\"> </span>invece<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> seguenti:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Imposte sul<span class=\"_ _1\"></span> reddito<span class=\"_ _1\"></span> (321) (193) Riduzio<span class=\"_ _1\"></span>ne/(Increm<span class=\"_ _1\"></span>ento) accan<span class=\"_ _1\"></span>t. esercizi<span class=\"_ _1\"></span>o preced<span class=\"_ _1\"></span>ente<span class=\"_ _1\"></span> - - Imposte cor<span class=\"_ _1\"></span>renti<span class=\"_ _1\"></span> (32<span class=\"_ _1\"></span>1) (19<span class=\"_ _1\"></span>3) Varia<span class=\"_ _1\"></span>zione delle impo<span class=\"_ _1\"></span>ste anticipa<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> (19)<span class=\"_ _1\"></span> - Imposte anti<span class=\"_ _1\"></span>cipate<span class=\"_ _1\"></span> (19<span class=\"_ _1\"></span>) - Imposte sul redd<span class=\"_ _1\"></span>ito<span class=\"_ _1\"></span> (34<span class=\"_ _1\"></span>0) (19<span class=\"_ _1\"></span>3) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-73-3": {
   "value": "19 - TASSAZ<span class=\"_ _3\"></span>IONE CORREN<span class=\"_ _3\"></span>TE E DIFF<span class=\"_ _0\"></span>ERITA Il <span class=\"_ _3\"></span>dettag<span class=\"_ _3\"></span>lio <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>imposte <span class=\"_ _1d\"></span>ant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cipate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>Passiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _1d\"></span>differite <span class=\"_ _1d\"></span>sta<span class=\"_ _0\"></span>nziate<span class=\"_ _0\"></span> in bilanci<span class=\"_ _0\"></span>o \u00e8 <span class=\"_ _0\"></span>il seguente:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Imposte a<span class=\"_ _1\"></span>nticipate <span class=\"_ _1\"></span> - 19<span class=\"ls0\"> </span>(Impost<span class=\"_ _1\"></span>e differite) <span class=\"_ _1\"></span> - - Totale<span class=\"_ _1\"></span> - 19<span class=\"ls0\"> </span>Il saldo de<span class=\"_ _0\"></span>lle imp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ste antic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pate ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> b<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lanci<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> si origi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>a in ca<span class=\"_ _0\"></span>po alla Pin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfar<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span> of<span class=\"_ _3\"></span> Americ<span class=\"_ _0\"></span>a.  Le <span class=\"_\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>poste<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>stanziate<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>a <span class=\"_ _30\"> </span>conto <span class=\"_ _4\"> </span>ec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>n<span class=\"_ _1\"></span>egl<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi <span class=\"_\"> </span>due <span class=\"_\"> </span>esercizi <span class=\"_ _4\"> </span>r<span class=\"_ _0\"></span>isultan<span class=\"_ _3\"></span>o, <span class=\"_ _4\"> </span>invece<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> seguenti:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Imposte sul<span class=\"_ _1\"></span> reddito<span class=\"_ _1\"></span> (321) (193) Riduzio<span class=\"_ _1\"></span>ne/(Increm<span class=\"_ _1\"></span>ento) accan<span class=\"_ _1\"></span>t. esercizi<span class=\"_ _1\"></span>o preced<span class=\"_ _1\"></span>ente<span class=\"_ _1\"></span> - - Imposte cor<span class=\"_ _1\"></span>renti<span class=\"_ _1\"></span> (32<span class=\"_ _1\"></span>1) (19<span class=\"_ _1\"></span>3) Varia<span class=\"_ _1\"></span>zione delle impo<span class=\"_ _1\"></span>ste anticipa<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> (19)<span class=\"_ _1\"></span> - Imposte anti<span class=\"_ _1\"></span>cipate<span class=\"_ _1\"></span> (19<span class=\"_ _1\"></span>) - Imposte sul redd<span class=\"_ _1\"></span>ito<span class=\"_ _1\"></span> (34<span class=\"_ _1\"></span>0) (19<span class=\"_ _1\"></span>3) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-73-4": {
   "value": "19 - TASSAZ<span class=\"_ _3\"></span>IONE CORREN<span class=\"_ _3\"></span>TE E DIFF<span class=\"_ _0\"></span>ERITA Il <span class=\"_ _3\"></span>dettag<span class=\"_ _3\"></span>lio <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>elle <span class=\"_ _1d\"></span>Attivit\u00e0 <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>imposte <span class=\"_ _1d\"></span>ant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cipate<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>Passiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1d\"></span>per <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>oste <span class=\"_ _1d\"></span>differite <span class=\"_ _1d\"></span>sta<span class=\"_ _0\"></span>nziate<span class=\"_ _0\"></span> in bilanci<span class=\"_ _0\"></span>o \u00e8 <span class=\"_ _0\"></span>il seguente:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Imposte a<span class=\"_ _1\"></span>nticipate <span class=\"_ _1\"></span> - 19<span class=\"ls0\"> </span>(Impost<span class=\"_ _1\"></span>e differite) <span class=\"_ _1\"></span> - - Totale<span class=\"_ _1\"></span> - 19<span class=\"ls0\"> </span>Il saldo de<span class=\"_ _0\"></span>lle imp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ste antic<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pate ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> b<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>lanci<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> si origi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>a in ca<span class=\"_ _0\"></span>po alla Pin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nfar<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span> of<span class=\"_ _3\"></span> Americ<span class=\"_ _0\"></span>a.  Le <span class=\"_\"> </span>i<span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>poste<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>stanziate<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>a <span class=\"_ _30\"> </span>conto <span class=\"_ _4\"> </span>ec<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>n<span class=\"_ _1\"></span>egl<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>ult<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mi <span class=\"_\"> </span>due <span class=\"_\"> </span>esercizi <span class=\"_ _4\"> </span>r<span class=\"_ _0\"></span>isultan<span class=\"_ _3\"></span>o, <span class=\"_ _4\"> </span>invece<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> seguenti:<span class=\"_ _3\"></span> (i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Imposte sul<span class=\"_ _1\"></span> reddito<span class=\"_ _1\"></span> (321) (193) Riduzio<span class=\"_ _1\"></span>ne/(Increm<span class=\"_ _1\"></span>ento) accan<span class=\"_ _1\"></span>t. esercizi<span class=\"_ _1\"></span>o preced<span class=\"_ _1\"></span>ente<span class=\"_ _1\"></span> - - Imposte cor<span class=\"_ _1\"></span>renti<span class=\"_ _1\"></span> (32<span class=\"_ _1\"></span>1) (19<span class=\"_ _1\"></span>3) Varia<span class=\"_ _1\"></span>zione delle impo<span class=\"_ _1\"></span>ste anticipa<span class=\"_ _1\"></span>te<span class=\"_ _1\"></span> (19)<span class=\"_ _1\"></span> - Imposte anti<span class=\"_ _1\"></span>cipate<span class=\"_ _1\"></span> (19<span class=\"_ _1\"></span>) - Imposte sul redd<span class=\"_ _1\"></span>ito<span class=\"_ _1\"></span> (34<span class=\"_ _1\"></span>0) (19<span class=\"_ _1\"></span>3) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-74-2": {
   "value": "20 - RICAV<span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>DE<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>LE VEND<span class=\"_ _3\"></span>IT<span class=\"_ _1\"></span>E<span class=\"_ _0\"></span> E DEL<span class=\"_ _0\"></span>LE PREST<span class=\"_ _3\"></span>AZI<span class=\"_ _1\"></span>ON<span class=\"_ _3\"></span>I I rica<span class=\"_ _0\"></span>vi del Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po de<span class=\"_ _0\"></span>rivan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>incipalme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> dalla <span class=\"_ _3\"></span>fo<span class=\"_ _1\"></span>rnitur<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i servizi di<span class=\"_ _0\"></span> stile e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di ingeg<span class=\"_ _3\"></span>neria, <span class=\"_ _1\"></span> nonch\u00e9 d<span class=\"_ _3\"></span>alla vend<span class=\"_ _0\"></span>ita di ric<span class=\"_ _0\"></span>ambi<span class=\"_ _0\"></span> e protot<span class=\"_ _3\"></span>ipi<span class=\"_ _1\"></span>. <span class=\"ff6\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Vendite <span class=\"_ _1\"></span> 3.661 5.167  Prestazione di s<span class=\"_ _1\"></span>ervi<span class=\"_ _1\"></span>zi  65.874<span class=\"_ _1\"></span> 58.925<span class=\"_ _1\"></span>  Royalties <span class=\"_ _1\"></span> 2.687 2.168 Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> 72.2<span class=\"_ _1\"></span>22 66.2<span class=\"_ _1\"></span>60 Disaggreg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ric<span class=\"_ _0\"></span>avi pr<span class=\"_ _0\"></span>ov<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>nienti da co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _3\"></span>i con c<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti Nella <span class=\"_ _24\"></span>tabe<span class=\"_ _3\"></span>lla<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>seg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ica<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>pro<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enient<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>da <span class=\"_ _24\"></span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>clienti<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sono <span class=\"_ _24\"></span>disagg<span class=\"_ _3\"></span>regati <span class=\"_ _24\"></span>per<span class=\"_ _0\"></span> princi<span class=\"_ _0\"></span>pali linee <span class=\"_ _3\"></span>di prodotti/se<span class=\"_ _0\"></span>rviz<span class=\"_ _0\"></span>i e per tem<span class=\"_ _0\"></span>pistic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> per l<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>icavi.  Prin<span class=\"_ _1\"></span>cipali linee di prod<span class=\"_ _1\"></span>otto/serv<span class=\"_ _1\"></span>izi<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Servizi di<span class=\"_ _1\"></span> stile                    <span class=\"_ _1\"></span>    54.62<span class=\"_ _1\"></span>0                     <span class=\"_ _1\"></span>    47.97<span class=\"_ _1\"></span>6  Servizi di<span class=\"_ _1\"></span> ingegneria<span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>    14.91<span class=\"_ _1\"></span>5                     <span class=\"_ _1\"></span>    16.11<span class=\"_ _1\"></span>6  Royalties<span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>      2.68<span class=\"_ _1\"></span>7                     <span class=\"_ _1\"></span>      2.16<span class=\"_ _1\"></span>8  Totale<span class=\"_ _1\"></span>                 <span class=\"_ _1\"></span>       72.222<span class=\"_ _1\"></span>                 <span class=\"_ _1\"></span>       66.260<span class=\"_ _1\"></span>  Tempistica per<span class=\"_ _1\"></span> la ril<span class=\"_ _1\"></span>evazione<span class=\"_ _1\"></span> dei ricavi<span class=\"_ _6\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Prod<span class=\"_ _1\"></span>otti trasferiti in u<span class=\"_ _1\"></span>n deter<span class=\"_ _1\"></span>minato mom<span class=\"_ _1\"></span>ento<span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>      6.62<span class=\"_ _1\"></span>8                     <span class=\"_ _1\"></span>      3.86<span class=\"_ _1\"></span>0  Prod<span class=\"_ _1\"></span>otti e servizi trasf<span class=\"_ _1\"></span>eriti nel cors<span class=\"_ _1\"></span>o del tempo<span class=\"_ _6\"></span>                    <span class=\"_ _1\"></span>    65.59<span class=\"_ _1\"></span>4                     <span class=\"_ _1\"></span>    62.40<span class=\"_ _1\"></span>0  Totale<span class=\"_ _1\"></span>                 <span class=\"_ _1\"></span>       72.222<span class=\"_ _1\"></span>                  <span class=\"_ _1\"></span>       66.260<span class=\"_ _1\"></span>   Saldi d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> bilanc<span class=\"_ _3\"></span>io <span class=\"_ _1\"></span>re<span class=\"_ _0\"></span>lativ<span class=\"_ _0\"></span>i ai cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> La t<span class=\"_ _0\"></span>abella s<span class=\"_ _0\"></span>eg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>fornisce<span class=\"_ _0\"></span> inf<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zio<span class=\"_ _0\"></span>ni su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 e <span class=\"_ _3\"></span>sulle <span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>rivanti <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>ontratt<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 <span class=\"ls0\">dicembre 2021<span class=\"_ _1\"></span> </span>Attivit\u00e0 d<span class=\"_ _1\"></span>erivanti d<span class=\"_ _1\"></span>ai contratti <span class=\"_ _1\"></span>con i clienti<span class=\"_ _6\"></span> 7.093 5.434 Pass<span class=\"_ _1\"></span>ivit\u00e0 deriv<span class=\"_ _1\"></span>anti da<span class=\"_ _1\"></span> contratti con i c<span class=\"_ _1\"></span>lienti<span class=\"_ _1\"></span> (5.533)<span class=\"_ _1\"></span> (6.452)<span class=\"_ _1\"></span> Attivit\u00e0 / (Pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0) nette deriv<span class=\"_ _1\"></span>anti da contratt<span class=\"_ _1\"></span>i con i<span class=\"_ _1\"></span> clienti<span class=\"_ _6\"></span> 1.56<span class=\"_ _1\"></span>0 (1.0<span class=\"_ _1\"></span>18) Le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vanti d<span class=\"_ _3\"></span>a contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>ono <span class=\"_ _0\"></span>rapprese<span class=\"_ _0\"></span>nta<span class=\"_ _3\"></span>te princ<span class=\"_ _0\"></span>ipalmente<span class=\"_ _3\"></span> d<span class=\"_ _0\"></span>al d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ritto <span class=\"_ _3\"></span>della S<span class=\"_ _3\"></span>ociet\u00e0 di <span class=\"_ _23\"> </span>ricevere<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>corrispett<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>o <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>lavoro<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>co<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pletato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ma <span class=\"_ _23\"> </span>non <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>ora <span class=\"_ _23\"> </span>fattur<span class=\"_ _0\"></span>ato <span class=\"_ _23\"> </span>alla<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>data <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>i chiusura de<span class=\"_ _3\"></span>ll\u2019eserciz<span class=\"_ _0\"></span>io per p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>odott<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>/ser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>izi su<span class=\"_ _0\"></span> ordina<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ione.<span class=\"ff3\"> </span>Nel c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rs<span class=\"_ _0\"></span>o de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> t<span class=\"_ _3\"></span>ali att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span><span class=\"ff3\">vit\u00e0 <span class=\"_ _0\"></span>hanno <span class=\"_ _3\"></span>registrat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erdita<span class=\"_ _3\"></span> per r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>duz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>valore <span class=\"_ _0\"></span>pari a<span class=\"_ _3\"></span> </span>euro <span class=\"_ _28\"> </span>506 <span class=\"_ _27\"> </span>migl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aia. <span class=\"_ _28\"> </span>Tali <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>icl<span class=\"_ _0\"></span>assificat<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>tra <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>crediti <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>uan<span class=\"_ _0\"></span>do <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>iritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>di<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>ene<span class=\"_ _3\"></span> incond<span class=\"_ _0\"></span>izionato.<span class=\"_ _0\"></span> Ci\u00f2 av<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>litame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te q<span class=\"_ _0\"></span>uando l<span class=\"_ _0\"></span>e societ\u00e0 de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Grup<span class=\"_ _0\"></span>po emett<span class=\"_ _0\"></span>ono la fatt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span> al cliente<span class=\"_ _0\"></span>. Le <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _0\"></span>it\u00e0 de<span class=\"_ _0\"></span>rivanti<span class=\"_ _3\"></span> da co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>rapprese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ano <span class=\"_ _3\"></span>l'obbligazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di tr<span class=\"_ _3\"></span>asferire <span class=\"_ _3\"></span>al cliente <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>o servizi per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li l<span class=\"_ _0\"></span>a Soc<span class=\"_ _0\"></span>iet\u00e0 ha <span class=\"_ _0\"></span>ricevuto<span class=\"_ _0\"></span> (o pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> i q<span class=\"_ _3\"></span>uali <span class=\"_ _1\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>do<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>uto) <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rris<span class=\"_ _0\"></span>pettivo <span class=\"_ _0\"></span>dal cl<span class=\"_ _0\"></span>iente.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-74-3": {
   "value": "20 - RICAV<span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>DE<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>LE VEND<span class=\"_ _3\"></span>IT<span class=\"_ _1\"></span>E<span class=\"_ _0\"></span> E DEL<span class=\"_ _0\"></span>LE PREST<span class=\"_ _3\"></span>AZI<span class=\"_ _1\"></span>ON<span class=\"_ _3\"></span>I I rica<span class=\"_ _0\"></span>vi del Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po de<span class=\"_ _0\"></span>rivan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>incipalme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> dalla <span class=\"_ _3\"></span>fo<span class=\"_ _1\"></span>rnitur<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>i servizi di<span class=\"_ _0\"></span> stile e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di ingeg<span class=\"_ _3\"></span>neria, <span class=\"_ _1\"></span> nonch\u00e9 d<span class=\"_ _3\"></span>alla vend<span class=\"_ _0\"></span>ita di ric<span class=\"_ _0\"></span>ambi<span class=\"_ _0\"></span> e protot<span class=\"_ _3\"></span>ipi<span class=\"_ _1\"></span>. <span class=\"ff6\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Vendite <span class=\"_ _1\"></span> 3.661 5.167  Prestazione di s<span class=\"_ _1\"></span>ervi<span class=\"_ _1\"></span>zi  65.874<span class=\"_ _1\"></span> 58.925<span class=\"_ _1\"></span>  Royalties <span class=\"_ _1\"></span> 2.687 2.168 Ricavi delle<span class=\"_ _1\"></span> vendite <span class=\"_ _1\"></span>e delle pres<span class=\"_ _1\"></span>tazioni<span class=\"_ _1\"></span> 72.2<span class=\"_ _1\"></span>22 66.2<span class=\"_ _1\"></span>60 Disaggreg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ric<span class=\"_ _0\"></span>avi pr<span class=\"_ _0\"></span>ov<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>nienti da co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tratt<span class=\"_ _3\"></span>i con c<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti Nella <span class=\"_ _24\"></span>tabe<span class=\"_ _3\"></span>lla<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>seg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ica<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>pro<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enient<span class=\"_ _0\"></span>i <span class=\"_ _24\"></span>da <span class=\"_ _24\"></span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>clienti<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sono <span class=\"_ _24\"></span>disagg<span class=\"_ _3\"></span>regati <span class=\"_ _24\"></span>per<span class=\"_ _0\"></span> princi<span class=\"_ _0\"></span>pali linee <span class=\"_ _3\"></span>di prodotti/se<span class=\"_ _0\"></span>rviz<span class=\"_ _0\"></span>i e per tem<span class=\"_ _0\"></span>pistic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> per l<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>icavi.  Prin<span class=\"_ _1\"></span>cipali linee di prod<span class=\"_ _1\"></span>otto/serv<span class=\"_ _1\"></span>izi<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Servizi di<span class=\"_ _1\"></span> stile                    <span class=\"_ _1\"></span>    54.62<span class=\"_ _1\"></span>0                     <span class=\"_ _1\"></span>    47.97<span class=\"_ _1\"></span>6  Servizi di<span class=\"_ _1\"></span> ingegneria<span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>    14.91<span class=\"_ _1\"></span>5                     <span class=\"_ _1\"></span>    16.11<span class=\"_ _1\"></span>6  Royalties<span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>      2.68<span class=\"_ _1\"></span>7                     <span class=\"_ _1\"></span>      2.16<span class=\"_ _1\"></span>8  Totale<span class=\"_ _1\"></span>                 <span class=\"_ _1\"></span>       72.222<span class=\"_ _1\"></span>                 <span class=\"_ _1\"></span>       66.260<span class=\"_ _1\"></span>  Tempistica per<span class=\"_ _1\"></span> la ril<span class=\"_ _1\"></span>evazione<span class=\"_ _1\"></span> dei ricavi<span class=\"_ _6\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Prod<span class=\"_ _1\"></span>otti trasferiti in u<span class=\"_ _1\"></span>n deter<span class=\"_ _1\"></span>minato mom<span class=\"_ _1\"></span>ento<span class=\"_ _1\"></span>                    <span class=\"_ _1\"></span>      6.62<span class=\"_ _1\"></span>8                     <span class=\"_ _1\"></span>      3.86<span class=\"_ _1\"></span>0  Prod<span class=\"_ _1\"></span>otti e servizi trasf<span class=\"_ _1\"></span>eriti nel cors<span class=\"_ _1\"></span>o del tempo<span class=\"_ _6\"></span>                    <span class=\"_ _1\"></span>    65.59<span class=\"_ _1\"></span>4                     <span class=\"_ _1\"></span>    62.40<span class=\"_ _1\"></span>0  Totale<span class=\"_ _1\"></span>                 <span class=\"_ _1\"></span>       72.222<span class=\"_ _1\"></span>                  <span class=\"_ _1\"></span>       66.260<span class=\"_ _1\"></span>   Saldi d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> bilanc<span class=\"_ _3\"></span>io <span class=\"_ _1\"></span>re<span class=\"_ _0\"></span>lativ<span class=\"_ _0\"></span>i ai cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> La t<span class=\"_ _0\"></span>abella s<span class=\"_ _0\"></span>eg<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ente <span class=\"_ _3\"></span>fornisce<span class=\"_ _0\"></span> inf<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zio<span class=\"_ _0\"></span>ni su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vit\u00e0 e <span class=\"_ _3\"></span>sulle <span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> de<span class=\"_ _3\"></span>rivanti <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>ontratt<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 <span class=\"ls0\">dicembre 2021<span class=\"_ _1\"></span> </span>Attivit\u00e0 d<span class=\"_ _1\"></span>erivanti d<span class=\"_ _1\"></span>ai contratti <span class=\"_ _1\"></span>con i clienti<span class=\"_ _6\"></span> 7.093 5.434 Pass<span class=\"_ _1\"></span>ivit\u00e0 deriv<span class=\"_ _1\"></span>anti da<span class=\"_ _1\"></span> contratti con i c<span class=\"_ _1\"></span>lienti<span class=\"_ _1\"></span> (5.533)<span class=\"_ _1\"></span> (6.452)<span class=\"_ _1\"></span> Attivit\u00e0 / (Pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0) nette deriv<span class=\"_ _1\"></span>anti da contratt<span class=\"_ _1\"></span>i con i<span class=\"_ _1\"></span> clienti<span class=\"_ _6\"></span> 1.56<span class=\"_ _1\"></span>0 (1.0<span class=\"_ _1\"></span>18) Le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>deri<span class=\"_ _0\"></span>vanti d<span class=\"_ _3\"></span>a contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> s<span class=\"_ _3\"></span>ono <span class=\"_ _0\"></span>rapprese<span class=\"_ _0\"></span>nta<span class=\"_ _3\"></span>te princ<span class=\"_ _0\"></span>ipalmente<span class=\"_ _3\"></span> d<span class=\"_ _0\"></span>al d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ritto <span class=\"_ _3\"></span>della S<span class=\"_ _3\"></span>ociet\u00e0 di <span class=\"_ _23\"> </span>ricevere<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>corrispett<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>o <span class=\"_ _24\"></span>p<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>lavoro<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>co<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>pletato<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>ma <span class=\"_ _23\"> </span>non <span class=\"_ _24\"></span>a<span class=\"_ _1\"></span>nc<span class=\"_ _0\"></span>ora <span class=\"_ _23\"> </span>fattur<span class=\"_ _0\"></span>ato <span class=\"_ _23\"> </span>alla<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>data <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>i chiusura de<span class=\"_ _3\"></span>ll\u2019eserciz<span class=\"_ _0\"></span>io per p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>odott<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>/ser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>izi su<span class=\"_ _0\"></span> ordina<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ione.<span class=\"ff3\"> </span>Nel c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rs<span class=\"_ _0\"></span>o de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> t<span class=\"_ _3\"></span>ali att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span><span class=\"ff3\">vit\u00e0 <span class=\"_ _0\"></span>hanno <span class=\"_ _3\"></span>registrat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>erdita<span class=\"_ _3\"></span> per r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>duz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _3\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>valore <span class=\"_ _0\"></span>pari a<span class=\"_ _3\"></span> </span>euro <span class=\"_ _28\"> </span>506 <span class=\"_ _27\"> </span>migl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>aia. <span class=\"_ _28\"> </span>Tali <span class=\"_ _28\"> </span>attivit\u00e0 <span class=\"_ _27\"> </span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no <span class=\"_ _4\"> </span>r<span class=\"_ _1\"></span>icl<span class=\"_ _0\"></span>assificat<span class=\"_ _3\"></span>e <span class=\"_ _27\"> </span>tra <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>crediti <span class=\"_ _4\"> </span>q<span class=\"_ _1\"></span>uan<span class=\"_ _0\"></span>do <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>d<span class=\"_ _1\"></span>iritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>di<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>ene<span class=\"_ _3\"></span> incond<span class=\"_ _0\"></span>izionato.<span class=\"_ _0\"></span> Ci\u00f2 av<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>litame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te q<span class=\"_ _0\"></span>uando l<span class=\"_ _0\"></span>e societ\u00e0 de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Grup<span class=\"_ _0\"></span>po emett<span class=\"_ _0\"></span>ono la fatt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra<span class=\"_ _3\"></span> al cliente<span class=\"_ _0\"></span>. Le <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _0\"></span>it\u00e0 de<span class=\"_ _0\"></span>rivanti<span class=\"_ _3\"></span> da co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tr<span class=\"_ _0\"></span>atto <span class=\"_ _0\"></span>rapprese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ano <span class=\"_ _3\"></span>l'obbligazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di tr<span class=\"_ _3\"></span>asferire <span class=\"_ _3\"></span>al cliente <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>o servizi per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>i qu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li l<span class=\"_ _0\"></span>a Soc<span class=\"_ _0\"></span>iet\u00e0 ha <span class=\"_ _0\"></span>ricevuto<span class=\"_ _0\"></span> (o pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> i q<span class=\"_ _3\"></span>uali <span class=\"_ _1\"></span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>do<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>uto) <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rris<span class=\"_ _0\"></span>pettivo <span class=\"_ _0\"></span>dal cl<span class=\"_ _0\"></span>iente.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-75-2": {
   "value": "21 <span class=\"ff10\">\u2013</span> ALTR<span class=\"_ _0\"></span>I RICAVI <span class=\"_ _3\"></span>E PROVEN<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I Tra le altre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>font<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di r<span class=\"_ _0\"></span>icavi fig<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _0\"></span>o i prove<span class=\"_ _3\"></span>nti elencat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nell<span class=\"_ _0\"></span>a tabe<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la sottost<span class=\"_ _3\"></span>ante:<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Canoni d<span class=\"_ _1\"></span>i locazione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - 108<span class=\"ls0\"> </span>Contrib<span class=\"_ _1\"></span>uti per ricer<span class=\"_ _1\"></span>ca e formazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span> 4 9 Soprav<span class=\"_ _1\"></span>venienze attiv<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span> - 47<span class=\"ls0\"> </span>Indennizzi as<span class=\"_ _1\"></span>sicurativ<span class=\"_ _1\"></span>i  12<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>Altri div<span class=\"_ _1\"></span>ersi  155<span class=\"ls0\"> </span>182<span class=\"ls0\"> </span>Rifatturazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span> 107<span class=\"ls0\"> </span>135<span class=\"ls0\"> </span>Incrementi<span class=\"_ _1\"></span> d'immo<span class=\"_ _1\"></span>bilizzazi<span class=\"_ _1\"></span>oni per lavo<span class=\"_ _1\"></span>ri interni <span class=\"_ _1\"></span> 249<span class=\"ls0\"> </span>- Plusva<span class=\"_ _1\"></span>le<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze su d<span class=\"_ _1\"></span>ismiss<span class=\"_ _1\"></span>ione d'immo<span class=\"_ _1\"></span>bilizzazi<span class=\"_ _1\"></span>oni / parte<span class=\"_ _1\"></span>cipazi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span> 20<span class=\"ls0\"> </span>- Totale<span class=\"_ _1\"></span> 547<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>Le <span class=\"_ _23\"> </span>sopravve<span class=\"_ _0\"></span>nienze<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ve <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>colgono <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>sopra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ienze<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>nsuss<span class=\"_ _0\"></span>istenze <span class=\"_ _24\"></span>relative <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>valori stimati, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>derivino <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>errori, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ausate <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>no<span class=\"_ _0\"></span>rmale <span class=\"_ _1\"></span>aggior<span class=\"_ _0\"></span>name<span class=\"_ _0\"></span>nto <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ute<span class=\"_ _0\"></span> in eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi precede<span class=\"_ _3\"></span>nti.    La v<span class=\"_ _0\"></span>oce ca<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>loc<span class=\"_ _0\"></span>azione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>era <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>elati<span class=\"_ _3\"></span>va ai c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrispet<span class=\"_ _0\"></span>tivi de<span class=\"_ _0\"></span>rivanti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dal c<span class=\"_ _3\"></span>ontratto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> affitto<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n immobile<span class=\"_ _3\"></span> di propriet\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrollata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tedes<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a alie<span class=\"_ _0\"></span>nato nel<span class=\"_ _0\"></span> mese d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> febb<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span>o 2021.<span class=\"_ _1\"></span> Gli <span class=\"_ _28\"> </span>increment<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>lizzazio<span class=\"_ _0\"></span>ni <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>lavori <span class=\"_ _28\"> </span>interni <span class=\"_ _28\"> </span>fanno <span class=\"_ _28\"> </span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _28\"> </span>ai <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>osti <span class=\"_ _28\"> </span>sostenut<span class=\"_ _3\"></span>i (princ<span class=\"_ _0\"></span>ipalmente<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>costi<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _23\"></span>pers<span class=\"_ _0\"></span>onale) <span class=\"_ _23\"> </span>per <span class=\"_ _24\"></span>la <span class=\"_ _23\"> </span>realiz<span class=\"_ _0\"></span>zazione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>simu<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>atore<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>inter<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vo, <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>cu<span class=\"_ _3\"></span>i completame<span class=\"_ _3\"></span>nto \u00e8 pre<span class=\"_ _3\"></span>visto nel co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>imo se<span class=\"_ _3\"></span>mestre 2023<span class=\"_ _0\"></span>. 23 - ALTRI <span class=\"_ _3\"></span>C<span class=\"_ _1\"></span>OS<span class=\"_ _0\"></span>TI OPERA<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>IV<span class=\"_ _0\"></span>I (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Minusv<span class=\"_ _1\"></span>alenze su dismi<span class=\"_ _1\"></span>ssione d'i<span class=\"_ _1\"></span>mmobi<span class=\"_ _1\"></span>lizzazioni / pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span> (7) -  Spese div<span class=\"_ _1\"></span>erse <span class=\"_ _1\"></span> (10.382)<span class=\"_ _1\"></span> (8.872)<span class=\"_ _1\"></span>  Plusvalenz<span class=\"_ _1\"></span>e / (minusv<span class=\"_ _1\"></span>alenze)<span class=\"_ _1\"></span> su camb<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 62<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> (10<span class=\"_ _1\"></span>.405) (8.8<span class=\"_ _1\"></span>10) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-75-3": {
   "value": "21 <span class=\"ff10\">\u2013</span> ALTR<span class=\"_ _0\"></span>I RICAVI <span class=\"_ _3\"></span>E PROVEN<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I Tra le altre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>font<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di r<span class=\"_ _0\"></span>icavi fig<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ran<span class=\"_ _0\"></span>o i prove<span class=\"_ _3\"></span>nti elencat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> nell<span class=\"_ _0\"></span>a tabe<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la sottost<span class=\"_ _3\"></span>ante:<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Canoni d<span class=\"_ _1\"></span>i locazione<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> - 108<span class=\"ls0\"> </span>Contrib<span class=\"_ _1\"></span>uti per ricer<span class=\"_ _1\"></span>ca e formazi<span class=\"_ _1\"></span>one <span class=\"_ _1\"></span> 4 9 Soprav<span class=\"_ _1\"></span>venienze attiv<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span> - 47<span class=\"ls0\"> </span>Indennizzi as<span class=\"_ _1\"></span>sicurativ<span class=\"_ _1\"></span>i  12<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>Altri div<span class=\"_ _1\"></span>ersi  155<span class=\"ls0\"> </span>182<span class=\"ls0\"> </span>Rifatturazio<span class=\"_ _1\"></span>ni <span class=\"_ _1\"></span> 107<span class=\"ls0\"> </span>135<span class=\"ls0\"> </span>Incrementi<span class=\"_ _1\"></span> d'immo<span class=\"_ _1\"></span>bilizzazi<span class=\"_ _1\"></span>oni per lavo<span class=\"_ _1\"></span>ri interni <span class=\"_ _1\"></span> 249<span class=\"ls0\"> </span>- Plusva<span class=\"_ _1\"></span>le<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze su d<span class=\"_ _1\"></span>ismiss<span class=\"_ _1\"></span>ione d'immo<span class=\"_ _1\"></span>bilizzazi<span class=\"_ _1\"></span>oni / parte<span class=\"_ _1\"></span>cipazi<span class=\"_ _1\"></span>oni <span class=\"_ _1\"></span> 20<span class=\"ls0\"> </span>- Totale<span class=\"_ _1\"></span> 547<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>Le <span class=\"_ _23\"> </span>sopravve<span class=\"_ _0\"></span>nienze<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ve <span class=\"_ _23\"> </span>a<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>colgono <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>sopra<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ienze<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>e <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>nsuss<span class=\"_ _0\"></span>istenze <span class=\"_ _24\"></span>relative <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>valori stimati, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>derivino <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>errori, <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>ausate <span class=\"_ _1\"></span>da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>no<span class=\"_ _0\"></span>rmale <span class=\"_ _1\"></span>aggior<span class=\"_ _0\"></span>name<span class=\"_ _0\"></span>nto <span class=\"_ _1\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ute<span class=\"_ _0\"></span> in eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi precede<span class=\"_ _3\"></span>nti.    La v<span class=\"_ _0\"></span>oce ca<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>loc<span class=\"_ _0\"></span>azione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>era <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>elati<span class=\"_ _3\"></span>va ai c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rrispet<span class=\"_ _0\"></span>tivi de<span class=\"_ _0\"></span>rivanti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dal c<span class=\"_ _3\"></span>ontratto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> affitto<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n immobile<span class=\"_ _3\"></span> di propriet\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntrollata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>tedes<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>a alie<span class=\"_ _0\"></span>nato nel<span class=\"_ _0\"></span> mese d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> febb<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ai<span class=\"_ _0\"></span>o 2021.<span class=\"_ _1\"></span> Gli <span class=\"_ _28\"> </span>increment<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>i<span class=\"_ _1\"></span>mm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>bi<span class=\"_ _0\"></span>lizzazio<span class=\"_ _0\"></span>ni <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>lavori <span class=\"_ _28\"> </span>interni <span class=\"_ _28\"> </span>fanno <span class=\"_ _28\"> </span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _28\"> </span>ai <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>osti <span class=\"_ _28\"> </span>sostenut<span class=\"_ _3\"></span>i (princ<span class=\"_ _0\"></span>ipalmente<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>costi<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _23\"></span>pers<span class=\"_ _0\"></span>onale) <span class=\"_ _23\"> </span>per <span class=\"_ _24\"></span>la <span class=\"_ _23\"> </span>realiz<span class=\"_ _0\"></span>zazione<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>simu<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>atore<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>inter<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vo, <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>cu<span class=\"_ _3\"></span>i completame<span class=\"_ _3\"></span>nto \u00e8 pre<span class=\"_ _3\"></span>visto nel co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> pr<span class=\"_ _0\"></span>imo se<span class=\"_ _3\"></span>mestre 2023<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-76-2": {
   "value": "22 - ACQ<span class=\"_ _3\"></span>UI<span class=\"_ _1\"></span>STI, PR<span class=\"_ _3\"></span>ESTAZION<span class=\"_ _0\"></span>I DI SERVIZ<span class=\"_ _3\"></span>I E ALTRI<span class=\"_ _0\"></span> COST<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span> VARIABI<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I D<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span> PRO<span class=\"_ _0\"></span>DUZION<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 <span class=\"ls0\">dicembre 2021<span class=\"_ _1\"></span> </span> Costi per mat<span class=\"_ _1\"></span>erie prim<span class=\"_ _1\"></span>e e di cons<span class=\"_ _1\"></span>umo <span class=\"_ _6\"></span> (10.147)<span class=\"_ _1\"></span> (6.841)<span class=\"_ _1\"></span>  Altri costi va<span class=\"_ _1\"></span>riab<span class=\"_ _1\"></span>ili di pro<span class=\"_ _1\"></span>duzio<span class=\"_ _1\"></span>ne  (1.549)<span class=\"_ _1\"></span> (1.729)<span class=\"_ _1\"></span>  Servi<span class=\"_ _1\"></span>zi di engineerin<span class=\"_ _1\"></span>g vari<span class=\"_ _1\"></span>abi<span class=\"_ _1\"></span>li est<span class=\"_ _0\"></span>erni <span class=\"_ _1\"></span> (12.266)<span class=\"_ _1\"></span> (10.843)<span class=\"_ _1\"></span>  Variazi<span class=\"_ _1\"></span>one delle riman<span class=\"_ _1\"></span>enze d<span class=\"_ _1\"></span>i prod<span class=\"_ _1\"></span>otti finiti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> (26)<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> (23<span class=\"_ _1\"></span>.976) (19<span class=\"_ _1\"></span>.439) Il <span class=\"_ _2\"> </span>valore <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_\"> </span>Serviz<span class=\"_ _0\"></span>i <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>neeri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"> </span>vari<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bili<span class=\"_ _0\"></span> <span class=\"_\"> </span>est<span class=\"_ _0\"></span>erni <span class=\"_ _2\"> </span>si <span class=\"_ _22\"> </span>r<span class=\"_ _1\"></span>iferisce<span class=\"_ _3\"></span> <span class=\"_\"> </span>pr<span class=\"_ _0\"></span>incipalme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_\"> </span>servizi <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i progettaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>prestazi<span class=\"_ _0\"></span>oni tecn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che.<span class=\"ff6\"> </span>23 - ALTRI <span class=\"_ _3\"></span>C<span class=\"_ _1\"></span>OS<span class=\"_ _0\"></span>TI OPERA<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>IV<span class=\"_ _0\"></span>I (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Minusv<span class=\"_ _1\"></span>alenze su dismi<span class=\"_ _1\"></span>ssione d'i<span class=\"_ _1\"></span>mmobi<span class=\"_ _1\"></span>lizzazioni / pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span> (7) -  Spese div<span class=\"_ _1\"></span>erse <span class=\"_ _1\"></span> (10.382)<span class=\"_ _1\"></span> (8.872)<span class=\"_ _1\"></span>  Plusvalenz<span class=\"_ _1\"></span>e / (minusv<span class=\"_ _1\"></span>alenze)<span class=\"_ _1\"></span> su camb<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 62<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> (10<span class=\"_ _1\"></span>.405) (8.8<span class=\"_ _1\"></span>10) 24 - COSTO D<span class=\"_ _0\"></span>EL <span class=\"_ _0\"></span>PERSONA<span class=\"_ _3\"></span>LE (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Salari e stip<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span> (30.339)<span class=\"_ _1\"></span> (30.416)<span class=\"_ _1\"></span> Oneri sociali<span class=\"_ _1\"></span> (6.875)<span class=\"_ _1\"></span> (7.371)<span class=\"_ _1\"></span> Trattamento<span class=\"_ _1\"></span> di fine rap<span class=\"_ _1\"></span>porto<span class=\"_ _1\"></span> (1.051)<span class=\"_ _1\"></span> (1.206)<span class=\"_ _1\"></span> Util<span class=\"_ _0\"></span>izzo <span class=\"_ _1\"></span>fondo ri<span class=\"_ _1\"></span>strutturazi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> 648<span class=\"_ _1\"></span><span class=\"ls0\"> </span>2.653 Costo del p<span class=\"_ _1\"></span>ersona<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> (37<span class=\"_ _1\"></span>.617) (36<span class=\"_ _1\"></span>.340) Il sal<span class=\"_ _0\"></span>do del<span class=\"_ _3\"></span>la voce<span class=\"_ _0\"></span> Trattame<span class=\"_ _3\"></span>nto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fi<span class=\"_ _0\"></span>ne rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orto<span class=\"_ _0\"></span> ac<span class=\"_ _3\"></span>coglie il c<span class=\"_ _3\"></span>osto m<span class=\"_ _0\"></span>aturat<span class=\"_ _0\"></span>o sia<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r la<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>parte<span class=\"_ _3\"></span> di piano <span class=\"_ _5\"></span>a <span class=\"_ _23\"> </span>contr<span class=\"_ _0\"></span>ibuzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta, <span class=\"_ _24\"></span>sia <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"></span>parte <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>interessi <span class=\"_ _24\"></span>matu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>i <span class=\"_ _23\"></span>sul<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>piano <span class=\"_ _24\"></span>a benef<span class=\"_ _0\"></span>ici <span class=\"_ _3\"></span>defi<span class=\"_ _0\"></span>niti <span class=\"_ _3\"></span>(si <span class=\"_ _1d\"></span>veda <span class=\"_ _1d\"></span>Nota <span class=\"_ _3\"></span>15)<span class=\"_ _3\"></span> <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>side<span class=\"_ _0\"></span>razione <span class=\"_ _1d\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>sce<span class=\"_ _3\"></span>lta<span class=\"_ _6\"></span> <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>rapprese<span class=\"_ _0\"></span>ntaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _1d\"></span>adottata<span class=\"_ _3\"></span> dal Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po. <span class=\"_ _3\"></span> Segue <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>aglio<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>forza <span class=\"_ _5\"></span>lavoro<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>puntu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _5\"></span>31 <span class=\"_ _24\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _23\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>numero<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>med<span class=\"_ _3\"></span>io <span class=\"_ _24\"></span>dei dipendent<span class=\"_ _3\"></span>i <span class=\"_\"> </span>ex <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>rt. <span class=\"_\"> </span>2<span class=\"_ _3\"></span>427 <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>C<span class=\"_ _3\"></span>odice <span class=\"_ _2\"> </span>C<span class=\"_ _0\"></span>ivile, <span class=\"_\"> </span>ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>olato <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_\"> </span>sem<span class=\"_ _3\"></span>isomma <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>ipen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i all\u2019inizi<span class=\"_ _0\"></span>o e al<span class=\"_ _0\"></span>la fine de<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Puntu<span class=\"_ _1\"></span>ale Medio<span class=\"_ _1\"></span> Puntu<span class=\"_ _1\"></span>ale Medio<span class=\"_ _1\"></span> Diri<span class=\"_ _1\"></span>gent<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> 20<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>Impiegati<span class=\"_ _1\"></span> 421<span class=\"ls0\"> </span>418<span class=\"ls0\"> </span>435<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Operai<span class=\"_ _1\"></span> 21<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 462<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>486<span class=\"ls0\"> </span>534<span class=\"ls0\"> </span>25 - AMMO<span class=\"_ _0\"></span>RTAMEN<span class=\"_ _3\"></span>TI La voce<span class=\"_ _0\"></span> \u201cAmm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>i\u201d \u00e8 cos<span class=\"_ _3\"></span>\u00ec<span class=\"_ _1\"></span> comp<span class=\"_ _0\"></span>osta:<span class=\"ff6\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Ammortam<span class=\"_ _1\"></span>ento immo<span class=\"_ _1\"></span>bili, imp<span class=\"_ _1\"></span>ianti e ma<span class=\"_ _1\"></span>cchinari<span class=\"_ _1\"></span> (2.521)<span class=\"_ _1\"></span> (2.057)<span class=\"_ _1\"></span> Ammortam<span class=\"_ _1\"></span>ento attiv<span class=\"_ _1\"></span>it\u00e0 imma<span class=\"_ _1\"></span>teriali<span class=\"_ _1\"></span> (332) (112) Ammortam<span class=\"_ _1\"></span>ento attiv<span class=\"_ _1\"></span>it\u00e0 p<span class=\"_ _1\"></span>er diritto d'us<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> (976) (931) Ammortamen<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> (3.8<span class=\"_ _1\"></span>29) (3.1<span class=\"_ _1\"></span>00) 26 - RIDUZIO<span class=\"_ _3\"></span>NI <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>ACCAN<span class=\"_ _3\"></span>TONAMENTI) DI<span class=\"_ _3\"></span> FONDI P<span class=\"_ _0\"></span>ER R<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>SCHI E ON<span class=\"_ _3\"></span>ERI (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Accantonam<span class=\"_ _1\"></span>ento fondo<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>erdite a finire<span class=\"_ _6\"></span> (444) (251) Accantonam<span class=\"_ _1\"></span>ento / ri<span class=\"_ _1\"></span>lascio fondo<span class=\"_ _1\"></span> ristrutturazi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> - 2.767 Util<span class=\"_ _0\"></span>izzi <span class=\"_ _1\"></span>e revi<span class=\"_ _1\"></span>sioni<span class=\"_ _1\"></span> di stima 505<span class=\"_ _1\"></span><span class=\"ls0\"> </span>220<span class=\"ls0\"> </span>Riduzioni (ac<span class=\"_ _1\"></span>cantonam<span class=\"_ _1\"></span>enti) di f<span class=\"_ _1\"></span>ondi per ris<span class=\"_ _1\"></span>chi e oneri<span class=\"_ _6\"></span> 61<span class=\"ls0\"> </span>2.73<span class=\"_ _1\"></span>6 27 - RIPR<span class=\"_ _0\"></span>ESE DI VA<span class=\"_ _3\"></span>LORE (SVAL<span class=\"_ _3\"></span>UTAZIONI) N<span class=\"_ _3\"></span>ETTE DI CR<span class=\"_ _0\"></span>EDITI CO<span class=\"_ _0\"></span>MMERCIA<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I E <span class=\"_ _3\"></span>ALTRI CREDI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Perdite su cr<span class=\"_ _1\"></span>editi comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li (40)<span class=\"_ _1\"></span> (277) Revisi<span class=\"_ _1\"></span>oni di sti<span class=\"_ _1\"></span>ma fondo sv<span class=\"_ _1\"></span>alutazione <span class=\"_ _1\"></span>crediti comm<span class=\"_ _1\"></span>erciali<span class=\"_ _6\"></span> 92<span class=\"_ _1\"></span><span class=\"ls0\"> </span>375<span class=\"ls0\"> </span>Svalutazione<span class=\"_ _1\"></span> crediti p<span class=\"_ _1\"></span>er riten<span class=\"_ _1\"></span>ute estere<span class=\"_ _6\"></span> (243) (590) Riprese di va<span class=\"_ _1\"></span>lore (sv<span class=\"_ _1\"></span>alutazioni)<span class=\"_ _1\"></span> nette di <span class=\"_ _1\"></span>crediti commercia<span class=\"_ _1\"></span>li e altri cr<span class=\"_ _1\"></span>editi<span class=\"_ _1\"></span> (19<span class=\"_ _1\"></span>1) (49<span class=\"_ _1\"></span>2) Le <span class=\"_ _6\"></span>revisioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stima <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>olgono <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>ridu<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fondo <span class=\"_ _5\"></span>stanziat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>dente <span class=\"_ _6\"></span>eserciz<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>e relativ<span class=\"_ _0\"></span>o a due<span class=\"_ _0\"></span> clienti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla contr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>llata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cinese<span class=\"_ _3\"></span>.<span class=\"_ _1\"></span> I <span class=\"_ _6\"></span>crediti <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>nute <span class=\"_ _6\"></span>d\u2019acc<span class=\"_ _0\"></span>onto <span class=\"_ _6\"></span>estere<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>rec<span class=\"_ _0\"></span>uperab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>circ<span class=\"_ _0\"></span>ostanza <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>futu<span class=\"_ _0\"></span>ri <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>imponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li per <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"></span>svolte <span class=\"_ _5\"></span>nel <span class=\"_ _24\"></span>paese <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _23\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _24\"></span>riten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>te <span class=\"_ _24\"></span>son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>state<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>ersate<span class=\"_ _3\"></span>, <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _24\"></span>stati<span class=\"_ _0\"></span> completame<span class=\"_ _3\"></span>nte <span class=\"_ _5\"></span>svalut<span class=\"_ _0\"></span>ati <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>243 <span class=\"_ _5\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>ista <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>dubb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>possi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _6\"></span>pratica <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>poter<span class=\"_ _0\"></span>li utilizzare<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>entr<span class=\"_ _0\"></span>o gli an<span class=\"_ _0\"></span>ni di p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>escr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-76-3": {
   "value": "22 - ACQ<span class=\"_ _3\"></span>UI<span class=\"_ _1\"></span>STI, PR<span class=\"_ _3\"></span>ESTAZION<span class=\"_ _0\"></span>I DI SERVIZ<span class=\"_ _3\"></span>I E ALTRI<span class=\"_ _0\"></span> COST<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span> VARIABI<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I D<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span> PRO<span class=\"_ _0\"></span>DUZION<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 <span class=\"ls0\">dicembre 2021<span class=\"_ _1\"></span> </span> Costi per mat<span class=\"_ _1\"></span>erie prim<span class=\"_ _1\"></span>e e di cons<span class=\"_ _1\"></span>umo <span class=\"_ _6\"></span> (10.147)<span class=\"_ _1\"></span> (6.841)<span class=\"_ _1\"></span>  Altri costi va<span class=\"_ _1\"></span>riab<span class=\"_ _1\"></span>ili di pro<span class=\"_ _1\"></span>duzio<span class=\"_ _1\"></span>ne  (1.549)<span class=\"_ _1\"></span> (1.729)<span class=\"_ _1\"></span>  Servi<span class=\"_ _1\"></span>zi di engineerin<span class=\"_ _1\"></span>g vari<span class=\"_ _1\"></span>abi<span class=\"_ _1\"></span>li est<span class=\"_ _0\"></span>erni <span class=\"_ _1\"></span> (12.266)<span class=\"_ _1\"></span> (10.843)<span class=\"_ _1\"></span>  Variazi<span class=\"_ _1\"></span>one delle riman<span class=\"_ _1\"></span>enze d<span class=\"_ _1\"></span>i prod<span class=\"_ _1\"></span>otti finiti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> (26)<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> (23<span class=\"_ _1\"></span>.976) (19<span class=\"_ _1\"></span>.439) Il <span class=\"_ _2\"> </span>valore <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>i <span class=\"_\"> </span>Serviz<span class=\"_ _0\"></span>i <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>neeri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>g <span class=\"_ _2\"> </span>vari<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>bili<span class=\"_ _0\"></span> <span class=\"_\"> </span>est<span class=\"_ _0\"></span>erni <span class=\"_ _2\"> </span>si <span class=\"_ _22\"> </span>r<span class=\"_ _1\"></span>iferisce<span class=\"_ _3\"></span> <span class=\"_\"> </span>pr<span class=\"_ _0\"></span>incipalme<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_\"> </span>servizi <span class=\"_\"> </span>d<span class=\"_ _3\"></span>i progettaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>prestazi<span class=\"_ _0\"></span>oni tecn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che.<span class=\"ff6\"> </span>23 - ALTRI <span class=\"_ _3\"></span>C<span class=\"_ _1\"></span>OS<span class=\"_ _0\"></span>TI OPERA<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>IV<span class=\"_ _0\"></span>I (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Minusv<span class=\"_ _1\"></span>alenze su dismi<span class=\"_ _1\"></span>ssione d'i<span class=\"_ _1\"></span>mmobi<span class=\"_ _1\"></span>lizzazioni / pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span> (7) -  Spese div<span class=\"_ _1\"></span>erse <span class=\"_ _1\"></span> (10.382)<span class=\"_ _1\"></span> (8.872)<span class=\"_ _1\"></span>  Plusvalenz<span class=\"_ _1\"></span>e / (minusv<span class=\"_ _1\"></span>alenze)<span class=\"_ _1\"></span> su camb<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 62<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> (10<span class=\"_ _1\"></span>.405) (8.8<span class=\"_ _1\"></span>10) 24 - COSTO D<span class=\"_ _0\"></span>EL <span class=\"_ _0\"></span>PERSONA<span class=\"_ _3\"></span>LE (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Salari e stip<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span> (30.339)<span class=\"_ _1\"></span> (30.416)<span class=\"_ _1\"></span> Oneri sociali<span class=\"_ _1\"></span> (6.875)<span class=\"_ _1\"></span> (7.371)<span class=\"_ _1\"></span> Trattamento<span class=\"_ _1\"></span> di fine rap<span class=\"_ _1\"></span>porto<span class=\"_ _1\"></span> (1.051)<span class=\"_ _1\"></span> (1.206)<span class=\"_ _1\"></span> Util<span class=\"_ _0\"></span>izzo <span class=\"_ _1\"></span>fondo ri<span class=\"_ _1\"></span>strutturazi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> 648<span class=\"_ _1\"></span><span class=\"ls0\"> </span>2.653 Costo del p<span class=\"_ _1\"></span>ersona<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> (37<span class=\"_ _1\"></span>.617) (36<span class=\"_ _1\"></span>.340) Il sal<span class=\"_ _0\"></span>do del<span class=\"_ _3\"></span>la voce<span class=\"_ _0\"></span> Trattame<span class=\"_ _3\"></span>nto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fi<span class=\"_ _0\"></span>ne rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orto<span class=\"_ _0\"></span> ac<span class=\"_ _3\"></span>coglie il c<span class=\"_ _3\"></span>osto m<span class=\"_ _0\"></span>aturat<span class=\"_ _0\"></span>o sia<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r la<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>parte<span class=\"_ _3\"></span> di piano <span class=\"_ _5\"></span>a <span class=\"_ _23\"> </span>contr<span class=\"_ _0\"></span>ibuzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta, <span class=\"_ _24\"></span>sia <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"></span>parte <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>interessi <span class=\"_ _24\"></span>matu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>i <span class=\"_ _23\"></span>sul<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>piano <span class=\"_ _24\"></span>a benef<span class=\"_ _0\"></span>ici <span class=\"_ _3\"></span>defi<span class=\"_ _0\"></span>niti <span class=\"_ _3\"></span>(si <span class=\"_ _1d\"></span>veda <span class=\"_ _1d\"></span>Nota <span class=\"_ _3\"></span>15)<span class=\"_ _3\"></span> <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>side<span class=\"_ _0\"></span>razione <span class=\"_ _1d\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>sce<span class=\"_ _3\"></span>lta<span class=\"_ _6\"></span> <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>rapprese<span class=\"_ _0\"></span>ntaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _1d\"></span>adottata<span class=\"_ _3\"></span> dal Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po. <span class=\"_ _3\"></span> Segue <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>aglio<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>forza <span class=\"_ _5\"></span>lavoro<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>puntu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _5\"></span>31 <span class=\"_ _24\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _23\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>numero<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>med<span class=\"_ _3\"></span>io <span class=\"_ _24\"></span>dei dipendent<span class=\"_ _3\"></span>i <span class=\"_\"> </span>ex <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>rt. <span class=\"_\"> </span>2<span class=\"_ _3\"></span>427 <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>C<span class=\"_ _3\"></span>odice <span class=\"_ _2\"> </span>C<span class=\"_ _0\"></span>ivile, <span class=\"_\"> </span>ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>olato <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_\"> </span>sem<span class=\"_ _3\"></span>isomma <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>ipen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i all\u2019inizi<span class=\"_ _0\"></span>o e al<span class=\"_ _0\"></span>la fine de<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Puntu<span class=\"_ _1\"></span>ale Medio<span class=\"_ _1\"></span> Puntu<span class=\"_ _1\"></span>ale Medio<span class=\"_ _1\"></span> Diri<span class=\"_ _1\"></span>gent<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> 20<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>Impiegati<span class=\"_ _1\"></span> 421<span class=\"ls0\"> </span>418<span class=\"ls0\"> </span>435<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Operai<span class=\"_ _1\"></span> 21<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 462<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>486<span class=\"ls0\"> </span>534<span class=\"ls0\"> </span>25 - AMMO<span class=\"_ _0\"></span>RTAMEN<span class=\"_ _3\"></span>TI La voce<span class=\"_ _0\"></span> \u201cAmm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>i\u201d \u00e8 cos<span class=\"_ _3\"></span>\u00ec<span class=\"_ _1\"></span> comp<span class=\"_ _0\"></span>osta:<span class=\"ff6\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Ammortam<span class=\"_ _1\"></span>ento immo<span class=\"_ _1\"></span>bili, imp<span class=\"_ _1\"></span>ianti e ma<span class=\"_ _1\"></span>cchinari<span class=\"_ _1\"></span> (2.521)<span class=\"_ _1\"></span> (2.057)<span class=\"_ _1\"></span> Ammortam<span class=\"_ _1\"></span>ento attiv<span class=\"_ _1\"></span>it\u00e0 imma<span class=\"_ _1\"></span>teriali<span class=\"_ _1\"></span> (332) (112) Ammortam<span class=\"_ _1\"></span>ento attiv<span class=\"_ _1\"></span>it\u00e0 p<span class=\"_ _1\"></span>er diritto d'us<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> (976) (931) Ammortamen<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> (3.8<span class=\"_ _1\"></span>29) (3.1<span class=\"_ _1\"></span>00) 26 - RIDUZIO<span class=\"_ _3\"></span>NI <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>ACCAN<span class=\"_ _3\"></span>TONAMENTI) DI<span class=\"_ _3\"></span> FONDI P<span class=\"_ _0\"></span>ER R<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>SCHI E ON<span class=\"_ _3\"></span>ERI (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Accantonam<span class=\"_ _1\"></span>ento fondo<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>erdite a finire<span class=\"_ _6\"></span> (444) (251) Accantonam<span class=\"_ _1\"></span>ento / ri<span class=\"_ _1\"></span>lascio fondo<span class=\"_ _1\"></span> ristrutturazi<span class=\"_ _1\"></span>on<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> - 2.767 Util<span class=\"_ _0\"></span>izzi <span class=\"_ _1\"></span>e revi<span class=\"_ _1\"></span>sioni<span class=\"_ _1\"></span> di stima 505<span class=\"_ _1\"></span><span class=\"ls0\"> </span>220<span class=\"ls0\"> </span>Riduzioni (ac<span class=\"_ _1\"></span>cantonam<span class=\"_ _1\"></span>enti) di f<span class=\"_ _1\"></span>ondi per ris<span class=\"_ _1\"></span>chi e oneri<span class=\"_ _6\"></span> 61<span class=\"ls0\"> </span>2.73<span class=\"_ _1\"></span>6 27 - RIPR<span class=\"_ _0\"></span>ESE DI VA<span class=\"_ _3\"></span>LORE (SVAL<span class=\"_ _3\"></span>UTAZIONI) N<span class=\"_ _3\"></span>ETTE DI CR<span class=\"_ _0\"></span>EDITI CO<span class=\"_ _0\"></span>MMERCIA<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>I E <span class=\"_ _3\"></span>ALTRI CREDI<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Perdite su cr<span class=\"_ _1\"></span>editi comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li (40)<span class=\"_ _1\"></span> (277) Revisi<span class=\"_ _1\"></span>oni di sti<span class=\"_ _1\"></span>ma fondo sv<span class=\"_ _1\"></span>alutazione <span class=\"_ _1\"></span>crediti comm<span class=\"_ _1\"></span>erciali<span class=\"_ _6\"></span> 92<span class=\"_ _1\"></span><span class=\"ls0\"> </span>375<span class=\"ls0\"> </span>Svalutazione<span class=\"_ _1\"></span> crediti p<span class=\"_ _1\"></span>er riten<span class=\"_ _1\"></span>ute estere<span class=\"_ _6\"></span> (243) (590) Riprese di va<span class=\"_ _1\"></span>lore (sv<span class=\"_ _1\"></span>alutazioni)<span class=\"_ _1\"></span> nette di <span class=\"_ _1\"></span>crediti commercia<span class=\"_ _1\"></span>li e altri cr<span class=\"_ _1\"></span>editi<span class=\"_ _1\"></span> (19<span class=\"_ _1\"></span>1) (49<span class=\"_ _1\"></span>2) Le <span class=\"_ _6\"></span>revisioni <span class=\"_ _6\"></span>di <span class=\"_ _6\"></span>stima <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>cc<span class=\"_ _3\"></span>olgono <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>ridu<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>fondo <span class=\"_ _5\"></span>stanziat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>nel <span class=\"_ _6\"></span>pr<span class=\"_ _1\"></span>ece<span class=\"_ _3\"></span>dente <span class=\"_ _6\"></span>eserciz<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>e relativ<span class=\"_ _0\"></span>o a due<span class=\"_ _0\"></span> clienti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla contr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>llata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>cinese<span class=\"_ _3\"></span>.<span class=\"_ _1\"></span> I <span class=\"_ _6\"></span>crediti <span class=\"_ _6\"></span>per <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span>nute <span class=\"_ _6\"></span>d\u2019acc<span class=\"_ _0\"></span>onto <span class=\"_ _6\"></span>estere<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>rec<span class=\"_ _0\"></span>uperab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>nella <span class=\"_ _6\"></span>circ<span class=\"_ _0\"></span>ostanza <span class=\"_ _1\"></span>di <span class=\"_ _5\"></span>futu<span class=\"_ _0\"></span>ri <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li <span class=\"_ _6\"></span>imponib<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>li per <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"></span>svolte <span class=\"_ _5\"></span>nel <span class=\"_ _24\"></span>paese <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>rifer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>in <span class=\"_ _23\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _24\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _24\"></span>riten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>te <span class=\"_ _24\"></span>son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>state<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>ersate<span class=\"_ _3\"></span>, <span class=\"_ _23\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _24\"></span>stati<span class=\"_ _0\"></span> completame<span class=\"_ _3\"></span>nte <span class=\"_ _5\"></span>svalut<span class=\"_ _0\"></span>ati <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>eur<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>243 <span class=\"_ _5\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _6\"></span>v<span class=\"_ _1\"></span>ista <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>dubb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>possi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _6\"></span>pratica <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>poter<span class=\"_ _0\"></span>li utilizzare<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>entr<span class=\"_ _0\"></span>o gli an<span class=\"_ _0\"></span>ni di p<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>escr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-77-5": {
   "value": "23 - ALTRI <span class=\"_ _3\"></span>C<span class=\"_ _1\"></span>OS<span class=\"_ _0\"></span>TI OPERA<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>IV<span class=\"_ _0\"></span>I (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Minusv<span class=\"_ _1\"></span>alenze su dismi<span class=\"_ _1\"></span>ssione d'i<span class=\"_ _1\"></span>mmobi<span class=\"_ _1\"></span>lizzazioni / pa<span class=\"_ _1\"></span>rtecipa<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span> (7) -  Spese div<span class=\"_ _1\"></span>erse <span class=\"_ _1\"></span> (10.382)<span class=\"_ _1\"></span> (8.872)<span class=\"_ _1\"></span>  Plusvalenz<span class=\"_ _1\"></span>e / (minusv<span class=\"_ _1\"></span>alenze)<span class=\"_ _1\"></span> su camb<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 62<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> (10<span class=\"_ _1\"></span>.405) (8.8<span class=\"_ _1\"></span>10) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-5": {
   "value": "24 - COSTO D<span class=\"_ _0\"></span>EL <span class=\"_ _0\"></span>PERSONA<span class=\"_ _3\"></span>LE (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Salari e stip<span class=\"_ _1\"></span>endi<span class=\"_ _1\"></span> (30.339)<span class=\"_ _1\"></span> (30.416)<span class=\"_ _1\"></span> Oneri sociali<span class=\"_ _1\"></span> (6.875)<span class=\"_ _1\"></span> (7.371)<span class=\"_ _1\"></span> Trattamento<span class=\"_ _1\"></span> di fine rap<span class=\"_ _1\"></span>porto<span class=\"_ _1\"></span> (1.051)<span class=\"_ _1\"></span> (1.206)<span class=\"_ _1\"></span> Util<span class=\"_ _0\"></span>izzo <span class=\"_ _1\"></span>fondo ri<span class=\"_ _1\"></span>strutturazi<span class=\"_ _1\"></span>one<span class=\"_ _1\"></span> 648<span class=\"_ _1\"></span><span class=\"ls0\"> </span>2.653 Costo del p<span class=\"_ _1\"></span>ersona<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> (37<span class=\"_ _1\"></span>.617) (36<span class=\"_ _1\"></span>.340) Il sal<span class=\"_ _0\"></span>do del<span class=\"_ _3\"></span>la voce<span class=\"_ _0\"></span> Trattame<span class=\"_ _3\"></span>nto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fi<span class=\"_ _0\"></span>ne rap<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orto<span class=\"_ _0\"></span> ac<span class=\"_ _3\"></span>coglie il c<span class=\"_ _3\"></span>osto m<span class=\"_ _0\"></span>aturat<span class=\"_ _0\"></span>o sia<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>r la<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>parte<span class=\"_ _3\"></span> di piano <span class=\"_ _5\"></span>a <span class=\"_ _23\"> </span>contr<span class=\"_ _0\"></span>ibuzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>defin<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ta, <span class=\"_ _24\"></span>sia <span class=\"_ _24\"></span>per <span class=\"_ _24\"></span>la <span class=\"_ _24\"></span>parte <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>interessi <span class=\"_ _24\"></span>matu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>i <span class=\"_ _23\"></span>sul<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>p<span class=\"_ _1\"></span>arte <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>piano <span class=\"_ _24\"></span>a benef<span class=\"_ _0\"></span>ici <span class=\"_ _3\"></span>defi<span class=\"_ _0\"></span>niti <span class=\"_ _3\"></span>(si <span class=\"_ _1d\"></span>veda <span class=\"_ _1d\"></span>Nota <span class=\"_ _3\"></span>15)<span class=\"_ _3\"></span> <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>side<span class=\"_ _0\"></span>razione <span class=\"_ _1d\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>sce<span class=\"_ _3\"></span>lta<span class=\"_ _6\"></span> <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>rapprese<span class=\"_ _0\"></span>ntaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one <span class=\"_ _1d\"></span>adottata<span class=\"_ _3\"></span> dal Gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po. <span class=\"_ _3\"></span> Segue <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>d<span class=\"_ _1\"></span>ett<span class=\"_ _0\"></span>aglio<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>della<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>forza <span class=\"_ _5\"></span>lavoro<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>puntu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>le <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>l <span class=\"_ _5\"></span>31 <span class=\"_ _24\"></span>dicemb<span class=\"_ _3\"></span>re <span class=\"_ _23\"> </span>2022<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>il <span class=\"_ _24\"></span>numero<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>med<span class=\"_ _3\"></span>io <span class=\"_ _24\"></span>dei dipendent<span class=\"_ _3\"></span>i <span class=\"_\"> </span>ex <span class=\"_ _22\"> </span>a<span class=\"_ _1\"></span>rt. <span class=\"_\"> </span>2<span class=\"_ _3\"></span>427 <span class=\"_ _2\"> </span>del <span class=\"_\"> </span>C<span class=\"_ _3\"></span>odice <span class=\"_ _2\"> </span>C<span class=\"_ _0\"></span>ivile, <span class=\"_\"> </span>ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>olato <span class=\"_\"> </span>c<span class=\"_ _3\"></span>ome <span class=\"_\"> </span>sem<span class=\"_ _3\"></span>isomma <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>ei <span class=\"_ _22\"> </span>d<span class=\"_ _1\"></span>ipen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i all\u2019inizi<span class=\"_ _0\"></span>o e al<span class=\"_ _0\"></span>la fine de<span class=\"_ _0\"></span>ll\u2019eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zi<span class=\"_ _0\"></span>o.<span class=\"_ _1\"></span><span class=\"ff3\"> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Puntu<span class=\"_ _1\"></span>ale Medio<span class=\"_ _1\"></span> Puntu<span class=\"_ _1\"></span>ale Medio<span class=\"_ _1\"></span> Diri<span class=\"_ _1\"></span>gent<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> 20<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>Impiegati<span class=\"_ _1\"></span> 421<span class=\"ls0\"> </span>418<span class=\"ls0\"> </span>435<span class=\"ls0\"> </span>481<span class=\"ls0\"> </span>Operai<span class=\"_ _1\"></span> 21<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 462<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>486<span class=\"ls0\"> </span>534<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-79-4": {
   "value": "25 - AMMO<span class=\"_ _0\"></span>RTAMEN<span class=\"_ _3\"></span>TI La voce<span class=\"_ _0\"></span> \u201cAmm<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rtam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>i\u201d \u00e8 cos<span class=\"_ _3\"></span>\u00ec<span class=\"_ _1\"></span> comp<span class=\"_ _0\"></span>osta:<span class=\"ff6\"> </span>(i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 <span class=\"ls0\">dicembre 2022<span class=\"_ _1\"></span> </span>31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Ammortam<span class=\"_ _1\"></span>ento immo<span class=\"_ _1\"></span>bili, imp<span class=\"_ _1\"></span>ianti e ma<span class=\"_ _1\"></span>cchinari<span class=\"_ _1\"></span> (2.521)<span class=\"_ _1\"></span> (2.057)<span class=\"_ _1\"></span> Ammortam<span class=\"_ _1\"></span>ento attiv<span class=\"_ _1\"></span>it\u00e0 imma<span class=\"_ _1\"></span>teriali<span class=\"_ _1\"></span> (332) (112) Ammortam<span class=\"_ _1\"></span>ento attiv<span class=\"_ _1\"></span>it\u00e0 p<span class=\"_ _1\"></span>er diritto d'us<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> (976) (931) Ammortamen<span class=\"_ _1\"></span>ti<span class=\"_ _1\"></span> (3.8<span class=\"_ _1\"></span>29) (3.1<span class=\"_ _1\"></span>00) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-2": {
   "value": "29 - PROVEN<span class=\"_ _3\"></span>TI FINANZIAR<span class=\"_ _0\"></span>I I Provent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>nel 2022 s<span class=\"_ _3\"></span>ono relat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i ad <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span>ressi atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i ba<span class=\"_ _0\"></span>ncari. <span class=\"_ _1\"></span> Nel <span class=\"_ _23\"> </span>2021 <span class=\"_ _5\"></span>la <span class=\"_ _23\"> </span>voce <span class=\"_ _24\"></span>includev<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _24\"></span>208 <span class=\"_ _23\"> </span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _24\"></span>relativi <span class=\"_ _24\"></span>a <span class=\"_ _23\"></span>provent<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>da <span class=\"_ _23\"> </span>estinz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _24\"></span>passi<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pa<span class=\"_ _0\"></span>lmente rifer<span class=\"_ _0\"></span>iti alla cance<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>laz<span class=\"_ _0\"></span>ione del deb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>verso Ce<span class=\"_ _0\"></span>ntennia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Bank per un<span class=\"_ _3\"></span> finanziam<span class=\"_ _0\"></span>ento<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>capo <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Pininfarin<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>Americ<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>rientrante<span class=\"_ _3\"></span> tra <span class=\"_ _3\"></span>le m<span class=\"_ _3\"></span>isure <span class=\"_ _3\"></span>messe <span class=\"_ _3\"></span>in att<span class=\"_ _3\"></span>o i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> t<span class=\"_ _3\"></span>ale paese <span class=\"_ _3\"></span>per f<span class=\"_ _0\"></span>ronteggi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>gli effe<span class=\"_ _0\"></span>tti <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>pandemi<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> C<span class=\"_ _3\"></span>ovid<span class=\"_ _1\"></span>-19, <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di r<span class=\"_ _0\"></span>inuncia <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>otale <span class=\"_ _3\"></span>da parte de<span class=\"_ _3\"></span>ll\u2019istituto fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re.<span class=\"ff3\"> </span>30 - ONERI<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>FINAN<span class=\"_ _3\"></span>ZIARI (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> su finanziame<span class=\"_ _1\"></span>nti (1.302)<span class=\"_ _1\"></span> (1.419)<span class=\"_ _1\"></span> Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> e c<span class=\"_ _0\"></span>ommiss<span class=\"_ _1\"></span>ioni b<span class=\"_ _1\"></span>ancarie<span class=\"_ _1\"></span> (71)<span class=\"_ _1\"></span> (89)<span class=\"_ _1\"></span> Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> su passi<span class=\"_ _1\"></span>vit\u00e0 per diri<span class=\"_ _1\"></span>tto d\u2019uso<span class=\"_ _1\"></span><span class=\"ff3\"> </span>(143) (173) Altri - - Oneri finanziar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> (1.5<span class=\"_ _1\"></span>16) (1.6<span class=\"_ _1\"></span>81) Gli <span class=\"_ _0\"></span>I<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teress<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>passi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _1d\"></span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ud<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _3\"></span>1.215<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _1d\"></span>l\u2019effetto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>derivante <span class=\"_ _1d\"></span>dalla valutazi<span class=\"_ _0\"></span>one <span class=\"_ _27\"> </span>della <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _27\"> </span>al <span class=\"_ _27\"> </span>cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>ammo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tizz<span class=\"_ _3\"></span>ato<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>e <span class=\"_ _27\"> </span>per <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _16\"> </span>59<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gli<span class=\"_ _0\"></span>aia <span class=\"_ _27\"> </span>gli <span class=\"_ _27\"> </span>interessi contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>second<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>condizi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"></span>previste<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dall\u2019Accor<span class=\"_ _0\"></span>do <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>vigore; <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>residuo<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>imputab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le alla societ\u00e0<span class=\"_ _3\"></span> tedesc<span class=\"_ _0\"></span>a. Gli <span class=\"_ _5\"></span>Interess<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>passi<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mmiss<span class=\"_ _3\"></span>ioni <span class=\"_ _5\"></span>banc<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>ife<span class=\"_ _0\"></span>riscono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>interessi <span class=\"_ _6\"></span>sulle<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>linee <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a spese b<span class=\"_ _0\"></span>ancarie.<span class=\"_ _3\"></span>  Gli <span class=\"_ _4\"> </span>Interess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pass<span class=\"_ _0\"></span>ivi <span class=\"_ _4\"> </span><span class=\"fff\">su <span class=\"_ _4\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _30\"> </span>diritto <span class=\"_ _4\"> </span>d\u2019uso<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_\"> </span>al <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o </span>ammortiz<span class=\"_ _0\"></span>zato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla pass<span class=\"_ _0\"></span>ivit\u00e0 de<span class=\"_ _3\"></span>rivante d<span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ontratti di <span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span>cazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne c<span class=\"_ _3\"></span>ome pre<span class=\"_ _0\"></span>visto <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _3\"></span> IFRS 16.<span class=\"_ _0\"></span>  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-83-3": {
   "value": "29 - PROVEN<span class=\"_ _3\"></span>TI FINANZIAR<span class=\"_ _0\"></span>I I Provent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _0\"></span>inanziari <span class=\"_ _0\"></span>nel 2022 s<span class=\"_ _3\"></span>ono relat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i ad <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nte<span class=\"_ _0\"></span>ressi atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i ba<span class=\"_ _0\"></span>ncari. <span class=\"_ _1\"></span> Nel <span class=\"_ _23\"> </span>2021 <span class=\"_ _5\"></span>la <span class=\"_ _23\"> </span>voce <span class=\"_ _24\"></span>includev<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _24\"></span>208 <span class=\"_ _23\"> </span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _24\"></span>relativi <span class=\"_ _24\"></span>a <span class=\"_ _23\"></span>provent<span class=\"_ _3\"></span>i <span class=\"_ _23\"> </span>da <span class=\"_ _23\"> </span>estinz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _24\"></span>passi<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pa<span class=\"_ _0\"></span>lmente rifer<span class=\"_ _0\"></span>iti alla cance<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>laz<span class=\"_ _0\"></span>ione del deb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>verso Ce<span class=\"_ _0\"></span>ntennia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Bank per un<span class=\"_ _3\"></span> finanziam<span class=\"_ _0\"></span>ento<span class=\"_ _3\"></span> in <span class=\"_ _3\"></span>capo <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Pininfarin<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>of <span class=\"_ _3\"></span>Americ<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>rientrante<span class=\"_ _3\"></span> tra <span class=\"_ _3\"></span>le m<span class=\"_ _3\"></span>isure <span class=\"_ _3\"></span>messe <span class=\"_ _3\"></span>in att<span class=\"_ _3\"></span>o i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> t<span class=\"_ _3\"></span>ale paese <span class=\"_ _3\"></span>per f<span class=\"_ _0\"></span>ronteggi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>re <span class=\"_ _3\"></span>gli effe<span class=\"_ _0\"></span>tti <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>pandemi<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span> C<span class=\"_ _3\"></span>ovid<span class=\"_ _1\"></span>-19, <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di r<span class=\"_ _0\"></span>inuncia <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>otale <span class=\"_ _3\"></span>da parte de<span class=\"_ _3\"></span>ll\u2019istituto fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re.<span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-84-3": {
   "value": "30 - ONERI<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>FINAN<span class=\"_ _3\"></span>ZIARI (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> su finanziame<span class=\"_ _1\"></span>nti (1.302)<span class=\"_ _1\"></span> (1.419)<span class=\"_ _1\"></span> Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> e c<span class=\"_ _0\"></span>ommiss<span class=\"_ _1\"></span>ioni b<span class=\"_ _1\"></span>ancarie<span class=\"_ _1\"></span> (71)<span class=\"_ _1\"></span> (89)<span class=\"_ _1\"></span> Interessi pass<span class=\"_ _1\"></span>ivi<span class=\"_ _1\"></span> su passi<span class=\"_ _1\"></span>vit\u00e0 per diri<span class=\"_ _1\"></span>tto d\u2019uso<span class=\"_ _1\"></span><span class=\"ff3\"> </span>(143) (173) Altri - - Oneri finanziar<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> (1.5<span class=\"_ _1\"></span>16) (1.6<span class=\"_ _1\"></span>81) Gli <span class=\"_ _0\"></span>I<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teress<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>passi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>sui <span class=\"_ _3\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _1d\"></span>in<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ud<span class=\"_ _0\"></span>ono <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro <span class=\"_ _3\"></span>1.215<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>migliaia <span class=\"_ _1d\"></span>l\u2019effetto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>derivante <span class=\"_ _1d\"></span>dalla valutazi<span class=\"_ _0\"></span>one <span class=\"_ _27\"> </span>della <span class=\"_ _28\"> </span>passivit\u00e0 <span class=\"_ _27\"> </span>al <span class=\"_ _27\"> </span>cost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>ammo<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>tizz<span class=\"_ _3\"></span>ato<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>e <span class=\"_ _27\"> </span>per <span class=\"_ _27\"> </span>e<span class=\"_ _0\"></span>uro <span class=\"_ _16\"> </span>59<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gli<span class=\"_ _0\"></span>aia <span class=\"_ _27\"> </span>gli <span class=\"_ _27\"> </span>interessi contabi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>izzati<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>second<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>condizi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"></span>previste<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dall\u2019Accor<span class=\"_ _0\"></span>do <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _6\"></span>vigore; <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>residuo<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>imputab<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le alla societ\u00e0<span class=\"_ _3\"></span> tedesc<span class=\"_ _0\"></span>a. Gli <span class=\"_ _5\"></span>Interess<span class=\"_ _3\"></span>i <span class=\"_ _5\"></span>passi<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mmiss<span class=\"_ _3\"></span>ioni <span class=\"_ _5\"></span>banc<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>ife<span class=\"_ _0\"></span>riscono<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>interessi <span class=\"_ _6\"></span>sulle<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>linee <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>a spese b<span class=\"_ _0\"></span>ancarie.<span class=\"_ _3\"></span>  Gli <span class=\"_ _4\"> </span>Interess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>pass<span class=\"_ _0\"></span>ivi <span class=\"_ _4\"> </span><span class=\"fff\">su <span class=\"_ _4\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _30\"> </span>diritto <span class=\"_ _4\"> </span>d\u2019uso<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>relat<span class=\"_ _3\"></span>ivi <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_\"> </span>al <span class=\"_ _4\"> </span>co<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o </span>ammortiz<span class=\"_ _0\"></span>zato<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla pass<span class=\"_ _0\"></span>ivit\u00e0 de<span class=\"_ _3\"></span>rivante d<span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ontratti di <span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span>cazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne c<span class=\"_ _3\"></span>ome pre<span class=\"_ _0\"></span>visto <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _3\"></span> IFRS 16.<span class=\"_ _0\"></span>  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-85-2": {
   "value": "31 - UTILE / (<span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ERDI<span class=\"_ _3\"></span>TA) PER AZ<span class=\"_ _3\"></span>IONE La <span class=\"_ _1\"></span>perdit<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>\u201cbase\u201d<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>er azione<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ammonta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>0,06<span class=\"_ _3\"></span> <span class=\"_ _5\"></span><span class=\"ff3\">euro<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>nel <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>(<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tile<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>p<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r <span class=\"_ _6\"></span>0,03<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>euro<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>nel <span class=\"_ _1\"></span>2021)<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>e </span>coincide <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>perdita<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>\u201cdiluita\u201d <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>azione <span class=\"_ _5\"></span>in <span class=\"_ _24\"></span>quanto, <span class=\"_ _5\"></span>essend<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>le <span class=\"_ _23\"> </span>stock<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>opt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on <span class=\"_ _24\"></span>(N<span class=\"_ _0\"></span>ota <span class=\"_ _24\"></span>13) assegnate ad un pr<span class=\"_ _1\"></span>ez<span class=\"_ _3\"></span>zo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>eserc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zio pari a <span class=\"_ _1\"></span>1,10 <span class=\"_ _1\"></span>eu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>o per <span class=\"_ _1\"></span>opzi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne, superi<span class=\"_ _0\"></span>ore al <span class=\"_ _1\"></span>prezzo <span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>dio delle<span class=\"_ _3\"></span> azioni<span class=\"_ _3\"></span> ordina<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ie <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Pininfar<span class=\"_ _0\"></span>ina <span class=\"_ _3\"></span>S.p.A. <span class=\"_ _3\"></span>nel c<span class=\"_ _3\"></span>orso <span class=\"_ _3\"></span>del 202<span class=\"_ _3\"></span>2 e<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span>l 2021,<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>risultano <span class=\"_ _3\"></span>effett<span class=\"_ _3\"></span>i diluiti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>i. La <span class=\"_ _23\"> </span>perdita<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>\u201cbase\u201d <span class=\"_ _24\"></span>per <span class=\"_ _23\"> </span>azione<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>(e, <span class=\"_ _23\"> </span>sec<span class=\"_ _0\"></span>ondo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>quanto<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>sopra <span class=\"_ _23\"> </span>esposto<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>la <span class=\"_ _23\"> </span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _23\"> </span>\u201cdiluita\u201d<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>per azione) <span class=\"_ _27\"> </span>\u00e8 <span class=\"_ _16\"> </span>ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lata <span class=\"_ _27\"> </span>divide<span class=\"_ _0\"></span>ndo <span class=\"_ _27\"> </span>la <span class=\"_ _16\"> </span>per<span class=\"_ _0\"></span>dita <span class=\"_ _27\"> </span>netta <span class=\"_ _16\"> </span>c<span class=\"_ _3\"></span>onsolidat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>attribuibi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _27\"> </span>ai <span class=\"_ _16\"> </span>soci<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>de<span class=\"_ _6\"></span>ll<span class=\"_ _1\"></span>a Capogru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po <span class=\"_\"> </span>per <span class=\"_\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _30\"> </span>media <span class=\"_\"> </span>ponder<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span> <span class=\"_\"> </span>delle <span class=\"_\"> </span>azion<span class=\"_ _0\"></span>i <span class=\"_\"> </span>in <span class=\"_\"> </span>circolaz<span class=\"_ _0\"></span>ione <span class=\"_\"> </span>nell\u2019es<span class=\"_ _3\"></span>ercizio, <span class=\"_\"> </span>pari <span class=\"_\"> </span>a 78.<span class=\"_ _0\"></span>657.878<span class=\"_ _0\"></span> nel <span class=\"_ _1\"></span>2022 e<span class=\"_ _3\"></span> nel 2021.<span class=\"_ _3\"></span><span class=\"ff6\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-86-2": {
   "value": "32 - <span class=\"ff10\">FATTI D<span class=\"_ _3\"></span>I <span class=\"_ _1\"></span>RI<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>IEVO<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>INTERV<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>N<span class=\"_ _3\"></span>UT<span class=\"_ _1\"></span>I DO<span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span> LA CHI<span class=\"_ _3\"></span>US<span class=\"_ _1\"></span>UR<span class=\"_ _3\"></span>A <span class=\"_ _1\"></span>DELL\u2019<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span>SER<span class=\"_ _3\"></span>C<span class=\"_ _1\"></span>IZIO<span class=\"ff6\"> </span></span>Relativam<span class=\"_ _0\"></span>ente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> sito<span class=\"_ _0\"></span> industr<span class=\"_ _0\"></span>iale d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> San<span class=\"_ _3\"></span> Giorgio C<span class=\"_ _3\"></span>anavese e<span class=\"_ _0\"></span>d alla<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>ma<span class=\"_ _0\"></span>nifestazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>di inte<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>esse<span class=\"_ _3\"></span> ricevuta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>lugli<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>2022 da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>di un <span class=\"_ _1\"></span>potenziale<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>acquirente<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>descritta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>Nota<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>5, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>seg<span class=\"_ _3\"></span>nala la <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttoscr<span class=\"_ _0\"></span>izione<span class=\"_ _0\"></span> nel primo trimestre<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2023<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratto<span class=\"_ _0\"></span> prelimina<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e di vendita<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>pre<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ede<span class=\"_ _3\"></span> il <span class=\"_ _23\"> </span>perfezion<span class=\"_ _0\"></span>ament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>dell\u2019oper<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione <span class=\"_ _24\"></span>di <span class=\"_ _25\"> </span>ce<span class=\"ff3\">ssione <span class=\"_ _23\"> </span>entr<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>fine <span class=\"_ _23\"> </span>del <span class=\"_ _23\"> </span>2023<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>per <span class=\"_ _24\"></span>un <span class=\"_ _25\"> </span>corris<span class=\"_ _0\"></span>pettiv<span class=\"_ _0\"></span>o </span>totale <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>4,15 <span class=\"_ _1d\"></span>milion<span class=\"_ _0\"></span>i <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>1 <span class=\"_ _1d\"></span>mi<span class=\"_ _0\"></span>lione <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>eur<span class=\"_ _0\"></span>o <span class=\"_ _1d\"></span>an<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cip<span class=\"_ _0\"></span>ato <span class=\"_ _1d\"></span>a <span class=\"_ _3\"></span>marz<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>2023 <span class=\"_ _1d\"></span>a <span class=\"_ _3\"></span>tito<span class=\"_ _3\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>cap<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rra<span class=\"_ _0\"></span> confirm<span class=\"_ _0\"></span>atoria<span class=\"_ _0\"></span>, oltre ad<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>0,2 m<span class=\"_ _3\"></span>ilioni di eur<span class=\"_ _0\"></span>o gi\u00e0 <span class=\"_ _0\"></span>incass<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ti a<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>lug<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>io 2022. Non <span class=\"_ _1\"></span>si registrano altri fatti <span class=\"_ _1\"></span><span class=\"fff\">di rilievo <span class=\"_ _1\"></span>intervenuti dopo la chiusura dell\u2019esercizio.<span class=\"_ _1\"></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-87-3": {
   "value": "33 - STRUME<span class=\"_ _3\"></span>NTI FINANZIAR<span class=\"_ _3\"></span>I E GERARC<span class=\"_ _3\"></span>HI<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span> DEL FA<span class=\"_ _3\"></span>IR VALUE In <span class=\"_ _24\"></span>acco<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>con <span class=\"_ _5\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>iesto <span class=\"_ _5\"></span>dall\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _24\"></span>7, <span class=\"_ _5\"></span>si <span class=\"_ _24\"></span>rip<span class=\"_ _0\"></span>ortano<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>in <span class=\"_ _5\"></span>tabella <span class=\"_ _5\"></span>le <span class=\"_ _24\"></span>tipo<span class=\"_ _0\"></span>logie <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>stru<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nti finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>prese<span class=\"_ _0\"></span>nti <span class=\"_ _28\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _27\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _0\"></span>o, <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l<span class=\"_ _1\"></span>\u2019i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dica<span class=\"_ _0\"></span>zione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>criter<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>valutaz<span class=\"_ _0\"></span>ione adottat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>:  31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 Attivit\u00e0 al fair Attivit\u00e0 al Attivit\u00e0 al fair value con (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Note costo Totale<span class=\"_ _1\"></span> value var<span class=\"_ _1\"></span>iazioni in ammortizzat<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> OCI<span class=\"ls0\"> </span>Partecipa<span class=\"_ _1\"></span>zioni in a<span class=\"_ _1\"></span>ltre impres<span class=\"_ _1\"></span>e  (9) - - 400<span class=\"ls0\"> </span>400<span class=\"ls0\"> </span>Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie no<span class=\"_ _1\"></span>n correnti <span class=\"_ _1\"></span> 550<span class=\"ls0\"> </span>- - 550<span class=\"ls0\"> </span>Crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e altri crediti <span class=\"_ _6\"></span> (11)<span class=\"_ _1\"></span> 18.275<span class=\"_ _1\"></span> - - 18.275<span class=\"_ _1\"></span> Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e  (12)<span class=\"_ _1\"></span> 22.799<span class=\"_ _1\"></span> - - 22.799<span class=\"_ _1\"></span> Totale attivit\u00e0<span class=\"_ _1\"></span> finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 41.6<span class=\"_ _1\"></span>24 - 400<span class=\"ls0\"> </span>42.0<span class=\"_ _1\"></span>24 Pass<span class=\"_ _1\"></span>ivit\u00e0 non correnti p<span class=\"_ _1\"></span>er diritto (6) 1.630 - - 1.630 d'uso<span class=\"_ _1\"></span>  Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie non (14)<span class=\"_ _1\"></span> 13.683<span class=\"_ _1\"></span> - - 13.683<span class=\"_ _1\"></span> correnti <span class=\"_ _1\"></span> Pass<span class=\"_ _1\"></span>ivit\u00e0 correnti per d<span class=\"_ _1\"></span>iritto d'<span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span> (6) 961<span class=\"ls0\"> </span>- - 961<span class=\"ls0\"> </span>Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> 5.778 - - 5.778 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 correnti <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 5.894 - - 5.894 Debiti v<span class=\"_ _1\"></span>erso fornitori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (17)<span class=\"_ _1\"></span> 13.633<span class=\"_ _1\"></span> - - 13.633<span class=\"_ _1\"></span> Totale pass<span class=\"_ _1\"></span>ivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 41.5<span class=\"_ _1\"></span>79 - - 41.5<span class=\"_ _1\"></span>79 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Attivit\u00e0 al fair Attivit\u00e0 al Attivit\u00e0 al fair value con (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Note costo Totale<span class=\"_ _1\"></span> value var<span class=\"_ _1\"></span>iazioni in ammortizzat<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> OCI<span class=\"ls0\"> </span>Partecipa<span class=\"_ _1\"></span>zioni in a<span class=\"_ _1\"></span>ltre impres<span class=\"_ _1\"></span>e  (9) - - 252<span class=\"ls0\"> </span>252<span class=\"ls0\"> </span>Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie no<span class=\"_ _1\"></span>n correnti <span class=\"_ _1\"></span> 550<span class=\"ls0\"> </span>- - 550<span class=\"ls0\"> </span>Crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e altri crediti <span class=\"_ _6\"></span> (11)<span class=\"_ _1\"></span> 16.630<span class=\"_ _1\"></span> - - 16.630<span class=\"_ _1\"></span> Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e  (12)<span class=\"_ _1\"></span> 29.358<span class=\"_ _1\"></span> - - 29.358<span class=\"_ _1\"></span> Totale attivit\u00e0<span class=\"_ _1\"></span> finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 46.5<span class=\"_ _1\"></span>38 - 252<span class=\"ls0\"> </span>46.7<span class=\"_ _1\"></span>90 Pass<span class=\"_ _1\"></span>ivit\u00e0 non correnti p<span class=\"_ _1\"></span>er diritto (6) 2.322 - - 2.322 d'uso<span class=\"_ _1\"></span>  Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie non (14)<span class=\"_ _1\"></span> 16.046<span class=\"_ _1\"></span> - - 16.046<span class=\"_ _1\"></span> correnti <span class=\"_ _1\"></span> Pass<span class=\"_ _1\"></span>ivit\u00e0 correnti per d<span class=\"_ _1\"></span>iritto d'<span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span> (6) 1.018 - - 1.018 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> 3.592 - - 3.592 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 correnti <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 5.795 - - 5.795 Debiti v<span class=\"_ _1\"></span>erso fornitori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (17)<span class=\"_ _1\"></span> 16.881<span class=\"_ _1\"></span> - - 16.881<span class=\"_ _1\"></span> Totale pass<span class=\"_ _1\"></span>ivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 45.6<span class=\"_ _1\"></span>54 - - 45.6<span class=\"_ _1\"></span>54 L\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _23\"> </span>7 <span class=\"_ _25\"> </span>- <span class=\"_ _24\"></span>Strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>fina<span class=\"_ _3\"></span>nziari: <span class=\"_ _23\"> </span>informaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ni <span class=\"_ _24\"></span>integra<span class=\"_ _0\"></span>tive<span class=\"ff3\">, <span class=\"_ _23\"> </span>richiede <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>la <span class=\"_ _23\"> </span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>azione <span class=\"_ _24\"></span>degli<span class=\"_ _0\"></span> </span>strument<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _1\"></span>all\u2019inte<span class=\"_ _0\"></span>rn<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>gerarc<span class=\"_ _3\"></span>hia <span class=\"_ _1\"></span>del <span class=\"_ _5\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>air <span class=\"_ _1\"></span>value,<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>cos\u00ec <span class=\"_ _1\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _6\"></span><span class=\"ff3\">definita<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _6\"></span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _3\"></span> </span></span>IFRS 13,<span class=\"_ _0\"></span> avveng<span class=\"_ _0\"></span>a in base <span class=\"_ _3\"></span>alla qua<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e fo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti us<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te ne<span class=\"_ _3\"></span>lla loro <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione: \u2022 <span class=\"_ _2e\"> </span>Livello <span class=\"_ _25\"> </span>1: <span class=\"_ _22\"> </span>determinazio<span class=\"_ _0\"></span>ne <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir <span class=\"_ _22\"> </span>val<span class=\"_ _0\"></span>ue<span class=\"ff3\"> <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>base <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>prezzi <span class=\"_ _25\"> </span>quotati <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>mercati<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi <span class=\"_ _22\"> </span>per </span>identic<span class=\"_ _0\"></span>he atti<span class=\"_ _0\"></span>vit\u00e0 e <span class=\"_ _0\"></span>passivit\u00e0.  \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Livello 2:<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>determ<span class=\"_ _3\"></span>inazione del<span class=\"_ _3\"></span> <span class=\"_ _1\"></span><span class=\"ff4\">fair value</span> in <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ase<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a in<span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>t d<span class=\"_ _3\"></span>iver<span class=\"_ _1\"></span>si d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>i prezz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>otati<span class=\"_ _0\"></span> inclus<span class=\"_ _0\"></span>i nel </span></span>Livello <span class=\"_ _3\"></span>1, che<span class=\"_ _3\"></span> son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per\u00f2 <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sser<span class=\"_ _3\"></span>vabili d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>o indirettame<span class=\"_ _3\"></span>nte. N<span class=\"_ _3\"></span>on so<span class=\"_ _3\"></span>no al <span class=\"_ _3\"></span>moment<span class=\"_ _3\"></span>o present<span class=\"_ _0\"></span>i in bilanc<span class=\"_ _3\"></span>io strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>nziari cos\u00ec va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utati. \u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">Livello <span class=\"_ _5\"></span>3: <span class=\"_ _6\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span><span class=\"ff4\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>modelli <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>valutazione <span class=\"_ _6\"></span>i <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _5\"></span>input <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span> </span>sono <span class=\"_ _23\"> </span>basat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _23\"> </span>dati <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>mercato<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>osservabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>Non <span class=\"_ _23\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>mome<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _24\"></span>pr<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>nti<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>bilancio<span class=\"_ _0\"></span> strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>ri cos\u00ec va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utati.<span class=\"_ _3\"></span> In <span class=\"_ _6\"></span>relazione<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>opra, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _23\"> </span><span class=\"ff4\">fair </span>value <span class=\"_ _5\"></span>nello <span class=\"_ _24\"></span>schem<span class=\"_ _0\"></span>a <span class=\"_ _24\"></span>della <span class=\"_ _24\"></span>situaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mon<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale-finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _24\"></span>second<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>gerarch<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>fair value <span class=\"_ _27\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>riguardat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>P<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rtec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _0\"></span>ioni <span class=\"_ _27\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _27\"> </span>altre <span class=\"_ _16\"> </span>impres<span class=\"_ _0\"></span>e, <span class=\"_ _27\"> </span>p<span class=\"_ _1\"></span>ri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cipalme<span class=\"_ _3\"></span>nte <span class=\"_ _16\"> </span>rap<span class=\"_ _0\"></span>prese<span class=\"_ _0\"></span>ntate<span class=\"_ _0\"></span> dall\u2019in<span class=\"_ _0\"></span>vestime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff3\">nella <span class=\"_ _1\"></span>societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _6\"></span>ma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tese Midi <span class=\"_ _6\"></span>Plc<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>(pari a <span class=\"_ _6\"></span>euro <span class=\"_ _1\"></span>399 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>igliaia) quotata<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>presso l<span class=\"_ _1\"></span>a </span></span>borsa <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Mal<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>Tale<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nvestime<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>stat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>class<span class=\"_ _0\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>Live<span class=\"_ _3\"></span>llo <span class=\"_ _5\"></span>1,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tenuto <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>prezzo <span class=\"_ _1\"></span>di borsa <span class=\"_ _25\"> </span>a <span class=\"_ _2\"> </span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>esercizio <span class=\"_ _25\"> </span>ritenuto <span class=\"_ _22\"> </span>rap<span class=\"_ _0\"></span>present<span class=\"_ _0\"></span>ativo <span class=\"_ _25\"> </span>del <span class=\"_\"> </span>fa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>r <span class=\"_ _22\"> </span>val<span class=\"_ _0\"></span>ue <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>ra<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>delle <span class=\"_ _22\"> </span>transa<span class=\"_ _0\"></span>zioni occorse <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>prossim<span class=\"_ _0\"></span>it\u00e0 di t<span class=\"_ _0\"></span>ale data. La <span class=\"_ _1\"></span>variazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>val<span class=\"_ _0\"></span>ue<span class=\"ff3\"> <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>tale i<span class=\"_ _1\"></span>nvest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>rilevata n<span class=\"_ _1\"></span>elle a<span class=\"_ _1\"></span>ltre <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>onenti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>o </span></span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>lessivo. Per <span class=\"_\"> </span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_\"> </span>st<span class=\"_ _0\"></span>rumenti<span class=\"_ _3\"></span> <span class=\"_\"> </span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>rap<span class=\"_ _3\"></span>presentati <span class=\"_\"> </span>d<span class=\"_ _3\"></span>a <span class=\"_\"> </span>Atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2\"> </span>non <span class=\"_ _2\"> </span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti, <span class=\"_\"> </span>D<span class=\"_ _3\"></span>isponibil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 liquide,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Credit<span class=\"_ _3\"></span>i <span class=\"_ _23\"></span>comme<span class=\"_ _3\"></span>rciali <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>altri <span class=\"_ _24\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _5\"></span>Pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _5\"></span>per <span class=\"_ _24\"></span>diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>d\u2019uso, <span class=\"_ _24\"></span>De<span class=\"_ _0\"></span>biti <span class=\"_ _5\"></span>verso <span class=\"_ _24\"></span>for<span class=\"_ _0\"></span>nitori <span class=\"_ _5\"></span>e Altre <span class=\"_ _2c\"> </span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _12\"> </span>corrent<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>si <span class=\"_ _12\"> </span>ritiene<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>che <span class=\"_ _2c\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ontabile <span class=\"_ _12\"> </span>di <span class=\"_ _2b\"> </span>tali <span class=\"_ _12\"> </span>voci <span class=\"_ _2c\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>resent<span class=\"_ _3\"></span>i un\u2019appr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ssima<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne rag<span class=\"_ _0\"></span>ionev<span class=\"_ _0\"></span>ole de<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span><span class=\"ff4\">fair v<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lue<span class=\"ff3\">. </span></span>Il <span class=\"_ _1\"></span><span class=\"ff4\">fair <span class=\"_ _1\"></span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ue <span class=\"ff3\">delle Altre <span class=\"_ _1\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 finanzia<span class=\"_ _0\"></span>rie, pari <span class=\"_ _1\"></span>ad euro 17.387 migliaia (eur<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>21.504<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iaia<span class=\"_ _0\"></span> </span></span>al <span class=\"_ _23\"> </span>31 <span class=\"_ _24\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>2021), <span class=\"_ _23\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>stato<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>support<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>valutat<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>indipende<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span> attrave<span class=\"_ _0\"></span>rso un m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>llo di v<span class=\"_ _0\"></span>alutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one (Li<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o 3) ch<span class=\"_ _3\"></span>e ha previsto: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">l\u2019individu<span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ussi <span class=\"_ _3\"></span>finan<span class=\"_ _3\"></span>ziari <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>ai <span class=\"_ _1d\"></span>debiti <span class=\"_ _3\"></span>residui <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>termi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>te <span class=\"_ _1d\"></span>in<span class=\"_ _1\"></span>teress<span class=\"_ _3\"></span>i </span>che <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _3\"></span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e; <span class=\"_ _3\"></span>tal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>fluss<span class=\"_ _0\"></span>i s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>calc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lati <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>lla <span class=\"_ _1d\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _1d\"></span>dei <span class=\"_ _3\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>nteresse <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>relativo<span class=\"_ _0\"></span> piano d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> amm<span class=\"_ _0\"></span>ortame<span class=\"_ _3\"></span>nto;  \u2022 <span class=\"_ _2e\"> </span>l\u2019attual<span class=\"_ _0\"></span>izzazi<span class=\"_ _0\"></span>one <span class=\"_ _2c\"> </span>di <span class=\"_ _8\"> </span>tali <span class=\"_ _2c\"> </span>flussi <span class=\"_ _2c\"> </span>fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anz<span class=\"_ _0\"></span>iari <span class=\"_ _2c\"> </span>applic<span class=\"_ _3\"></span>ando <span class=\"_ _8\"> </span>un <span class=\"_ _12\"> </span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sso<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _2c\"> </span>6,18%,<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>riten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>to rapprese<span class=\"_ _0\"></span>ntati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>t<span class=\"_ _0\"></span>asso <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>merc<span class=\"_ _3\"></span>ato <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>le <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>avrebber<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>otte<span class=\"_ _0\"></span>nuto qualora<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>avesser<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ottoscritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _1d\"></span>car<span class=\"_ _0\"></span>atteristiche <span class=\"_ _1d\"></span>simil<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri <span class=\"_ _1d\"></span>(amm<span class=\"_ _0\"></span>ontare<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>sca<span class=\"_ _0\"></span>denze)<span class=\"_ _3\"></span> alla <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>riferime<span class=\"_ _0\"></span>nto <span class=\"_ _2f\"> </span>del <span class=\"_ _8\"> </span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ancio<span class=\"_ _0\"></span>, <span class=\"_ _8\"> </span>inclus<span class=\"_ _0\"></span>ivo <span class=\"_ _8\"> </span>di <span class=\"_ _2f\"> </span>uno <span class=\"_ _2c\"> </span>sprea<span class=\"_ _3\"></span>d <span class=\"_ _8\"> </span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>rapprese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti obiettiv<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>l'affida<span class=\"_ _3\"></span>bilit\u00e0 credit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zia de<span class=\"_ _3\"></span>l Gruppo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-87-4": {
   "value": "33 - STRUME<span class=\"_ _3\"></span>NTI FINANZIAR<span class=\"_ _3\"></span>I E GERARC<span class=\"_ _3\"></span>HI<span class=\"_ _1\"></span>A<span class=\"_ _0\"></span> DEL FA<span class=\"_ _3\"></span>IR VALUE In <span class=\"_ _24\"></span>acco<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>con <span class=\"_ _5\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>r<span class=\"_ _1\"></span>ich<span class=\"_ _0\"></span>iesto <span class=\"_ _5\"></span>dall\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _24\"></span>7, <span class=\"_ _5\"></span>si <span class=\"_ _24\"></span>rip<span class=\"_ _0\"></span>ortano<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>in <span class=\"_ _5\"></span>tabella <span class=\"_ _5\"></span>le <span class=\"_ _24\"></span>tipo<span class=\"_ _0\"></span>logie <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>stru<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nti finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>prese<span class=\"_ _0\"></span>nti <span class=\"_ _28\"> </span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _27\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nso<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>idat<span class=\"_ _0\"></span>o, <span class=\"_ _28\"> </span>con <span class=\"_ _28\"> </span>l<span class=\"_ _1\"></span>\u2019i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>dica<span class=\"_ _0\"></span>zione <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>criter<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>di <span class=\"_ _28\"> </span>valutaz<span class=\"_ _0\"></span>ione adottat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>:  31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 Attivit\u00e0 al fair Attivit\u00e0 al Attivit\u00e0 al fair value con (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Note costo Totale<span class=\"_ _1\"></span> value var<span class=\"_ _1\"></span>iazioni in ammortizzat<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> OCI<span class=\"ls0\"> </span>Partecipa<span class=\"_ _1\"></span>zioni in a<span class=\"_ _1\"></span>ltre impres<span class=\"_ _1\"></span>e  (9) - - 400<span class=\"ls0\"> </span>400<span class=\"ls0\"> </span>Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie no<span class=\"_ _1\"></span>n correnti <span class=\"_ _1\"></span> 550<span class=\"ls0\"> </span>- - 550<span class=\"ls0\"> </span>Crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e altri crediti <span class=\"_ _6\"></span> (11)<span class=\"_ _1\"></span> 18.275<span class=\"_ _1\"></span> - - 18.275<span class=\"_ _1\"></span> Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e  (12)<span class=\"_ _1\"></span> 22.799<span class=\"_ _1\"></span> - - 22.799<span class=\"_ _1\"></span> Totale attivit\u00e0<span class=\"_ _1\"></span> finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 41.6<span class=\"_ _1\"></span>24 - 400<span class=\"ls0\"> </span>42.0<span class=\"_ _1\"></span>24 Pass<span class=\"_ _1\"></span>ivit\u00e0 non correnti p<span class=\"_ _1\"></span>er diritto (6) 1.630 - - 1.630 d'uso<span class=\"_ _1\"></span>  Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie non (14)<span class=\"_ _1\"></span> 13.683<span class=\"_ _1\"></span> - - 13.683<span class=\"_ _1\"></span> correnti <span class=\"_ _1\"></span> Pass<span class=\"_ _1\"></span>ivit\u00e0 correnti per d<span class=\"_ _1\"></span>iritto d'<span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span> (6) 961<span class=\"ls0\"> </span>- - 961<span class=\"ls0\"> </span>Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> 5.778 - - 5.778 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 correnti <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 5.894 - - 5.894 Debiti v<span class=\"_ _1\"></span>erso fornitori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (17)<span class=\"_ _1\"></span> 13.633<span class=\"_ _1\"></span> - - 13.633<span class=\"_ _1\"></span> Totale pass<span class=\"_ _1\"></span>ivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 41.5<span class=\"_ _1\"></span>79 - - 41.5<span class=\"_ _1\"></span>79 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 Attivit\u00e0 al fair Attivit\u00e0 al Attivit\u00e0 al fair value con (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Note costo Totale<span class=\"_ _1\"></span> value var<span class=\"_ _1\"></span>iazioni in ammortizzat<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> OCI<span class=\"ls0\"> </span>Partecipa<span class=\"_ _1\"></span>zioni in a<span class=\"_ _1\"></span>ltre impres<span class=\"_ _1\"></span>e  (9) - - 252<span class=\"ls0\"> </span>252<span class=\"ls0\"> </span>Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie no<span class=\"_ _1\"></span>n correnti <span class=\"_ _1\"></span> 550<span class=\"ls0\"> </span>- - 550<span class=\"ls0\"> </span>Crediti comm<span class=\"_ _1\"></span>ercia<span class=\"_ _1\"></span>li e altri crediti <span class=\"_ _6\"></span> (11)<span class=\"_ _1\"></span> 16.630<span class=\"_ _1\"></span> - - 16.630<span class=\"_ _1\"></span> Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e  (12)<span class=\"_ _1\"></span> 29.358<span class=\"_ _1\"></span> - - 29.358<span class=\"_ _1\"></span> Totale attivit\u00e0<span class=\"_ _1\"></span> finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 46.5<span class=\"_ _1\"></span>38 - 252<span class=\"ls0\"> </span>46.7<span class=\"_ _1\"></span>90 Pass<span class=\"_ _1\"></span>ivit\u00e0 non correnti p<span class=\"_ _1\"></span>er diritto (6) 2.322 - - 2.322 d'uso<span class=\"_ _1\"></span>  Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie non (14)<span class=\"_ _1\"></span> 16.046<span class=\"_ _1\"></span> - - 16.046<span class=\"_ _1\"></span> correnti <span class=\"_ _1\"></span> Pass<span class=\"_ _1\"></span>ivit\u00e0 correnti per d<span class=\"_ _1\"></span>iritto d'<span class=\"_ _1\"></span>uso <span class=\"_ _1\"></span> (6) 1.018 - - 1.018 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti <span class=\"_ _1\"></span> (14)<span class=\"_ _1\"></span> 3.592 - - 3.592 Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 correnti <span class=\"_ _1\"></span> (16)<span class=\"_ _1\"></span> 5.795 - - 5.795 Debiti v<span class=\"_ _1\"></span>erso fornitori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (17)<span class=\"_ _1\"></span> 16.881<span class=\"_ _1\"></span> - - 16.881<span class=\"_ _1\"></span> Totale pass<span class=\"_ _1\"></span>ivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _1\"></span> 45.6<span class=\"_ _1\"></span>54 - - 45.6<span class=\"_ _1\"></span>54 L\u2019IF<span class=\"_ _0\"></span>RS <span class=\"_ _23\"> </span>7 <span class=\"_ _25\"> </span>- <span class=\"_ _24\"></span>Strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>fina<span class=\"_ _3\"></span>nziari: <span class=\"_ _23\"> </span>informaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ni <span class=\"_ _24\"></span>integra<span class=\"_ _0\"></span>tive<span class=\"ff3\">, <span class=\"_ _23\"> </span>richiede <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>la <span class=\"_ _23\"> </span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>azione <span class=\"_ _24\"></span>degli<span class=\"_ _0\"></span> </span>strument<span class=\"_ _3\"></span>i <span class=\"_ _6\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _1\"></span>all\u2019inte<span class=\"_ _0\"></span>rn<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>gerarc<span class=\"_ _3\"></span>hia <span class=\"_ _1\"></span>del <span class=\"_ _5\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>air <span class=\"_ _1\"></span>value,<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>cos\u00ec <span class=\"_ _1\"></span>come<span class=\"_ _3\"></span> <span class=\"_ _6\"></span><span class=\"ff3\">definita<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l <span class=\"_ _6\"></span>princ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>pio<span class=\"_ _3\"></span> </span></span>IFRS 13,<span class=\"_ _0\"></span> avveng<span class=\"_ _0\"></span>a in base <span class=\"_ _3\"></span>alla qua<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0<span class=\"_ _1\"></span> del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e fo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti us<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>te ne<span class=\"_ _3\"></span>lla loro <span class=\"_ _0\"></span>valu<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione: \u2022 <span class=\"_ _2e\"> </span>Livello <span class=\"_ _25\"> </span>1: <span class=\"_ _22\"> </span>determinazio<span class=\"_ _0\"></span>ne <span class=\"_ _22\"> </span>del <span class=\"_ _2\"> </span>f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir <span class=\"_ _22\"> </span>val<span class=\"_ _0\"></span>ue<span class=\"ff3\"> <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>base <span class=\"_ _25\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>prezzi <span class=\"_ _25\"> </span>quotati <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>mercati<span class=\"_ _3\"></span> <span class=\"_ _2\"> </span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi <span class=\"_ _22\"> </span>per </span>identic<span class=\"_ _0\"></span>he atti<span class=\"_ _0\"></span>vit\u00e0 e <span class=\"_ _0\"></span>passivit\u00e0.  \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Livello 2:<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>determ<span class=\"_ _3\"></span>inazione del<span class=\"_ _3\"></span> <span class=\"_ _1\"></span><span class=\"ff4\">fair value</span> in <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ase<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a in<span class=\"_ _3\"></span>pu<span class=\"_ _1\"></span>t d<span class=\"_ _3\"></span>iver<span class=\"_ _1\"></span>si d<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>i prezz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>otati<span class=\"_ _0\"></span> inclus<span class=\"_ _0\"></span>i nel </span></span>Livello <span class=\"_ _3\"></span>1, che<span class=\"_ _3\"></span> son<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>per\u00f2 <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sser<span class=\"_ _3\"></span>vabili d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>rett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>o indirettame<span class=\"_ _3\"></span>nte. N<span class=\"_ _3\"></span>on so<span class=\"_ _3\"></span>no al <span class=\"_ _3\"></span>moment<span class=\"_ _3\"></span>o present<span class=\"_ _0\"></span>i in bilanc<span class=\"_ _3\"></span>io strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>nziari cos\u00ec va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utati. \u2022 <span class=\"_ _2e\"> </span><span class=\"ff3\">Livello <span class=\"_ _5\"></span>3: <span class=\"_ _6\"></span>determinazi<span class=\"_ _0\"></span>one <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span><span class=\"ff4\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _5\"></span>in <span class=\"_ _6\"></span>b<span class=\"_ _1\"></span>ase <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>modelli <span class=\"_ _6\"></span>di <span class=\"_ _5\"></span>valutazione <span class=\"_ _6\"></span>i <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _5\"></span>input <span class=\"_ _6\"></span>n<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span> </span>sono <span class=\"_ _23\"> </span>basat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _23\"> </span>dati <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>mercato<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>osservabil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. <span class=\"_ _23\"> </span>Non <span class=\"_ _23\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>mome<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _24\"></span>pr<span class=\"_ _1\"></span>ese<span class=\"_ _0\"></span>nti<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>bilancio<span class=\"_ _0\"></span> strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>ri cos\u00ec va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>utati.<span class=\"_ _3\"></span> In <span class=\"_ _6\"></span>relazione<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>s<span class=\"_ _0\"></span>opra, <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>classif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _6\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>valutate <span class=\"_ _1\"></span>al <span class=\"_ _23\"> </span><span class=\"ff4\">fair </span>value <span class=\"_ _5\"></span>nello <span class=\"_ _24\"></span>schem<span class=\"_ _0\"></span>a <span class=\"_ _24\"></span>della <span class=\"_ _24\"></span>situaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>patr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mon<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ale-finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _24\"></span>second<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>la <span class=\"_ _24\"></span>gerarch<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>fair value <span class=\"_ _27\"> </span>ha<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>riguardat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>P<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rtec<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>paz<span class=\"_ _0\"></span>ioni <span class=\"_ _27\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _27\"> </span>altre <span class=\"_ _16\"> </span>impres<span class=\"_ _0\"></span>e, <span class=\"_ _27\"> </span>p<span class=\"_ _1\"></span>ri<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>cipalme<span class=\"_ _3\"></span>nte <span class=\"_ _16\"> </span>rap<span class=\"_ _0\"></span>prese<span class=\"_ _0\"></span>ntate<span class=\"_ _0\"></span> dall\u2019in<span class=\"_ _0\"></span>vestime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff3\">nella <span class=\"_ _1\"></span>societ<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _6\"></span>ma<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tese Midi <span class=\"_ _6\"></span>Plc<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>(pari a <span class=\"_ _6\"></span>euro <span class=\"_ _1\"></span>399 <span class=\"_ _1\"></span>m<span class=\"_ _0\"></span>igliaia) quotata<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>presso l<span class=\"_ _1\"></span>a </span></span>borsa <span class=\"_ _6\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Mal<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. <span class=\"_ _6\"></span>Tale<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nvestime<span class=\"_ _3\"></span>nto <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _6\"></span>stat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>class<span class=\"_ _0\"></span>ifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>Live<span class=\"_ _3\"></span>llo <span class=\"_ _5\"></span>1,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>tenuto <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _6\"></span>prezzo <span class=\"_ _1\"></span>di borsa <span class=\"_ _25\"> </span>a <span class=\"_ _2\"> </span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>esercizio <span class=\"_ _25\"> </span>ritenuto <span class=\"_ _22\"> </span>rap<span class=\"_ _0\"></span>present<span class=\"_ _0\"></span>ativo <span class=\"_ _25\"> </span>del <span class=\"_\"> </span>fa<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>r <span class=\"_ _22\"> </span>val<span class=\"_ _0\"></span>ue <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>ra<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _25\"> </span>delle <span class=\"_ _22\"> </span>transa<span class=\"_ _0\"></span>zioni occorse <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>prossim<span class=\"_ _0\"></span>it\u00e0 di t<span class=\"_ _0\"></span>ale data. La <span class=\"_ _1\"></span>variazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _1\"></span>del <span class=\"_ _6\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _6\"></span>val<span class=\"_ _0\"></span>ue<span class=\"ff3\"> <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>tale i<span class=\"_ _1\"></span>nvest<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>\u00e8 <span class=\"_ _1\"></span>rilevata n<span class=\"_ _1\"></span>elle a<span class=\"_ _1\"></span>ltre <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>onenti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>cont<span class=\"_ _0\"></span>o </span></span>econom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>co c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>lessivo. Per <span class=\"_\"> </span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_\"> </span>st<span class=\"_ _0\"></span>rumenti<span class=\"_ _3\"></span> <span class=\"_\"> </span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_\"> </span>rap<span class=\"_ _3\"></span>presentati <span class=\"_\"> </span>d<span class=\"_ _3\"></span>a <span class=\"_\"> </span>Atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_\"> </span>f<span class=\"_ _3\"></span>inanziarie <span class=\"_ _2\"> </span>non <span class=\"_ _2\"> </span>corre<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti, <span class=\"_\"> </span>D<span class=\"_ _3\"></span>isponibil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 liquide,<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Credit<span class=\"_ _3\"></span>i <span class=\"_ _23\"></span>comme<span class=\"_ _3\"></span>rciali <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>altri <span class=\"_ _24\"></span>cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ti, <span class=\"_ _5\"></span>Pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _5\"></span>per <span class=\"_ _24\"></span>diritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>d\u2019uso, <span class=\"_ _24\"></span>De<span class=\"_ _0\"></span>biti <span class=\"_ _5\"></span>verso <span class=\"_ _24\"></span>for<span class=\"_ _0\"></span>nitori <span class=\"_ _5\"></span>e Altre <span class=\"_ _2c\"> </span>p<span class=\"_ _1\"></span>assiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _12\"> </span>corrent<span class=\"_ _3\"></span>i <span class=\"_ _2b\"> </span>si <span class=\"_ _12\"> </span>ritiene<span class=\"_ _3\"></span> <span class=\"_ _2b\"> </span>che <span class=\"_ _2c\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _12\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _2b\"> </span>c<span class=\"_ _3\"></span>ontabile <span class=\"_ _12\"> </span>di <span class=\"_ _2b\"> </span>tali <span class=\"_ _12\"> </span>voci <span class=\"_ _2c\"> </span>r<span class=\"_ _1\"></span>app<span class=\"_ _0\"></span>resent<span class=\"_ _3\"></span>i un\u2019appr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ssima<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ne rag<span class=\"_ _0\"></span>ionev<span class=\"_ _0\"></span>ole de<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span><span class=\"ff4\">fair v<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lue<span class=\"ff3\">. </span></span>Il <span class=\"_ _1\"></span><span class=\"ff4\">fair <span class=\"_ _1\"></span>va<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ue <span class=\"ff3\">delle Altre <span class=\"_ _1\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 finanzia<span class=\"_ _0\"></span>rie, pari <span class=\"_ _1\"></span>ad euro 17.387 migliaia (eur<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>21.504<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>mi<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iaia<span class=\"_ _0\"></span> </span></span>al <span class=\"_ _23\"> </span>31 <span class=\"_ _24\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>2021), <span class=\"_ _23\"> </span>\u00e8<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>stato<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>minat<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>con <span class=\"_ _24\"></span>il <span class=\"_ _23\"> </span>support<span class=\"_ _3\"></span>o <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>un <span class=\"_ _23\"> </span>valutat<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>indipende<span class=\"_ _1\"></span>nte<span class=\"_ _3\"></span> attrave<span class=\"_ _0\"></span>rso un m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>llo di v<span class=\"_ _0\"></span>alutaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one (Li<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>o 3) ch<span class=\"_ _3\"></span>e ha previsto: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">l\u2019individu<span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ussi <span class=\"_ _3\"></span>finan<span class=\"_ _3\"></span>ziari <span class=\"_ _3\"></span>generat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>ai <span class=\"_ _1d\"></span>debiti <span class=\"_ _3\"></span>residui <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>termi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>qu<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>te <span class=\"_ _1d\"></span>in<span class=\"_ _1\"></span>teress<span class=\"_ _3\"></span>i </span>che <span class=\"_ _1d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>ote <span class=\"_ _3\"></span>capita<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e; <span class=\"_ _3\"></span>tal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>fluss<span class=\"_ _0\"></span>i s<span class=\"_ _3\"></span>ono <span class=\"_ _3\"></span>calc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lati <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>lla <span class=\"_ _1d\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _1d\"></span>dei <span class=\"_ _3\"></span>tass<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>nteresse <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>relativo<span class=\"_ _0\"></span> piano d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> amm<span class=\"_ _0\"></span>ortame<span class=\"_ _3\"></span>nto;  \u2022 <span class=\"_ _2e\"> </span>l\u2019attual<span class=\"_ _0\"></span>izzazi<span class=\"_ _0\"></span>one <span class=\"_ _2c\"> </span>di <span class=\"_ _8\"> </span>tali <span class=\"_ _2c\"> </span>flussi <span class=\"_ _2c\"> </span>fi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>anz<span class=\"_ _0\"></span>iari <span class=\"_ _2c\"> </span>applic<span class=\"_ _3\"></span>ando <span class=\"_ _8\"> </span>un <span class=\"_ _12\"> </span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>sso<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _2c\"> </span>6,18%,<span class=\"_ _3\"></span> <span class=\"_ _12\"> </span>riten<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>to rapprese<span class=\"_ _0\"></span>ntati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>t<span class=\"_ _0\"></span>asso <span class=\"_ _25\"> </span>di <span class=\"_ _25\"> </span>merc<span class=\"_ _3\"></span>ato <span class=\"_ _22\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>le <span class=\"_ _22\"> </span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>gru<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>po<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>avrebber<span class=\"_ _3\"></span>o <span class=\"_ _22\"> </span>otte<span class=\"_ _0\"></span>nuto qualora<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>avesser<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ottoscritt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con <span class=\"_ _1d\"></span>car<span class=\"_ _0\"></span>atteristiche <span class=\"_ _1d\"></span>simil<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri <span class=\"_ _1d\"></span>(amm<span class=\"_ _0\"></span>ontare<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>sca<span class=\"_ _0\"></span>denze)<span class=\"_ _3\"></span> alla <span class=\"_ _8\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _8\"> </span>d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _8\"> </span>riferime<span class=\"_ _0\"></span>nto <span class=\"_ _2f\"> </span>del <span class=\"_ _8\"> </span>bi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ancio<span class=\"_ _0\"></span>, <span class=\"_ _8\"> </span>inclus<span class=\"_ _0\"></span>ivo <span class=\"_ _8\"> </span>di <span class=\"_ _2f\"> </span>uno <span class=\"_ _2c\"> </span>sprea<span class=\"_ _3\"></span>d <span class=\"_ _8\"> </span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _8\"> </span>rapprese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti obiettiv<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>l'affida<span class=\"_ _3\"></span>bilit\u00e0 credit<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zia de<span class=\"_ _3\"></span>l Gruppo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-89-2": {
   "value": "34 - POLI<span class=\"_ _0\"></span>TICHE DI G<span class=\"_ _3\"></span>ESTIONE D<span class=\"_ _0\"></span>EL RI<span class=\"_ _0\"></span>SCHIO F<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>NANZ<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>RIO<span class=\"_ _1\"></span> I <span class=\"_ _16\"> </span>fattor<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>risch<span class=\"_ _0\"></span>io <span class=\"_ _26\"> </span>f<span class=\"_ _3\"></span>inanziario,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cati<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>dall\u2019IFRS <span class=\"_ _16\"> </span>7<span class=\"_ _0\"></span> <span class=\"_ _2d\"> </span>- <span class=\"_ _16\"> </span><span class=\"ff4\">Stru<span class=\"_ _0\"></span>menti<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>finanziar<span class=\"_ _0\"></span>i: <span class=\"_ _16\"> </span>inform<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i </span>integrat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ve<span class=\"ff3\">, son<span class=\"_ _0\"></span>o descr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tti d<span class=\"_ _0\"></span>i segu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to. </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>Mercato:<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>rapprese<span class=\"_ _3\"></span>nta <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>hio <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>value<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _24\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _5\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _6\"></span>futur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>uno </span></span></span></span>strument<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>finanz<span class=\"_ _0\"></span>iario <span class=\"_ _25\"> </span>f<span class=\"_ _3\"></span>luttuino <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>seguit<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>a <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _23\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>prezzi <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>mercato.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Il <span class=\"_ _23\"> </span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _23\"> </span>di mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> incor<span class=\"_ _0\"></span>pora <span class=\"_ _0\"></span>le seg<span class=\"_ _0\"></span>uenti alt<span class=\"_ _0\"></span>re tipo<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ogie <span class=\"_ _0\"></span>di ris<span class=\"_ _0\"></span>chio: o <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>Va<span class=\"_ _0\"></span>luta:<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _5\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>che <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _24\"></span><span class=\"ff4\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>i <span class=\"_ _23\"> </span>f<span class=\"_ _3\"></span>lussi <span class=\"_ _24\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _5\"></span>futuri <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>uno <span class=\"_ _5\"></span>strume<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to </span>finanziar<span class=\"_ _3\"></span>io <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>luttuin<span class=\"_ _0\"></span>o in segu<span class=\"_ _0\"></span>ito a varia<span class=\"_ _0\"></span>zioni de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di cam<span class=\"_ _3\"></span>bio. o<span class=\"ff7\"> <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"fff\">Tasso<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>d\u2019inte<span class=\"_ _3\"></span>resse: <span class=\"_ _3\"></span>rap<span class=\"_ _0\"></span>present<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>il <span class=\"_ _1d\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>hio <span class=\"_ _3\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"ff4\">f<span class=\"_ _3\"></span>air <span class=\"_ _3\"></span>value<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _3\"></span>o <span class=\"_ _1d\"></span>i f<span class=\"_ _3\"></span>lussi <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>futuri<span class=\"_ _3\"></span> </span></span></span></span></span>di <span class=\"_ _23\"> </span>uno <span class=\"_ _24\"></span>strument<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>finanz<span class=\"_ _3\"></span>iario <span class=\"_ _23\"> </span>fluttui<span class=\"_ _0\"></span>no <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>seguit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _23\"></span>variazi<span class=\"_ _0\"></span>oni <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>tass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>d\u2019interess<span class=\"_ _3\"></span>e <span class=\"_ _23\"> </span>sul mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. o<span class=\"ff7\"> <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>rezzo:<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>\u00e8 i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>rischio <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span><span class=\"ff4\">f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir <span class=\"_ _1\"></span>value<span class=\"ff3\"> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _6\"></span>fut<span class=\"_ _3\"></span>uri <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>uno <span class=\"_ _6\"></span>strument<span class=\"_ _3\"></span>o </span></span></span></span>finanziar<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>fluttuino <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>seguito <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _3\"></span>ioni <span class=\"_ _3\"></span>dei <span class=\"_ _1d\"></span>prezzi <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>(diverse <span class=\"_ _1d\"></span>dalle <span class=\"_ _1d\"></span>variazion<span class=\"_ _3\"></span>i che determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nano<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risch<span class=\"_ _0\"></span>io di <span class=\"_ _1\"></span>tass<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>d\u2019interess<span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>o il rischio<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di valuta)<span class=\"_ _0\"></span>, sia nel <span class=\"_ _1\"></span>caso<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> le <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _0\"></span>ioni s<span class=\"_ _3\"></span>iano determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nate <span class=\"_ _3\"></span>da f<span class=\"_ _3\"></span>attori s<span class=\"_ _0\"></span>pecific<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>legati <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>llo <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>o f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>l suo <span class=\"_ _1\"></span>emittente<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>esse <span class=\"_ _1\"></span>siano <span class=\"_ _1\"></span>dovut<span class=\"_ _3\"></span>e <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fatto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>influe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tti <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>li strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>ri similar<span class=\"_ _0\"></span>i neg<span class=\"_ _0\"></span>oziati s<span class=\"_ _0\"></span>ul merc<span class=\"_ _0\"></span>ato. \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>Cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to: <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span>risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span><span class=\"fff\">delle <span class=\"_ _5\"></span>parti <span class=\"_ _6\"></span>origini <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _6\"></span>perdita <span class=\"_ _5\"></span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>aria <span class=\"_ _5\"></span>all\u2019<span class=\"_ _0\"></span>altra </span></span></span>parte no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> adem<span class=\"_ _3\"></span>pi<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>un\u2019ob<span class=\"_ _0\"></span>bligaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ne.<span class=\"ff3\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"fff\">L<span class=\"_ _3\"></span>iquidit\u00e0: <span class=\"_ _1d\"></span>rappresenta<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>che <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>n\u2019en<span class=\"_ _3\"></span>tit\u00e0 <span class=\"_ _3\"></span>abbia <span class=\"_ _3\"></span>diffico<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>ad <span class=\"_ _1d\"></span>adempie<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>alle </span></span></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i assoc<span class=\"_ _0\"></span>iate alle<span class=\"_ _0\"></span> passi<span class=\"_ _0\"></span>vit\u00e0 fina<span class=\"_ _0\"></span>nziar<span class=\"_ _0\"></span>ie. Rischio<span class=\"_ _0\"></span> di valut<span class=\"_ _3\"></span>a Il Gruppo ha sottosc<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>itto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>magg<span class=\"_ _3\"></span>ior <span class=\"_ _1\"></span>parte<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dei propri <span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>ru<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>nti <span class=\"_ _1\"></span>finan<span class=\"_ _3\"></span>ziari <span class=\"_ _1\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Euro, moneta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>che<span class=\"_ _0\"></span> corrispon<span class=\"_ _3\"></span>de <span class=\"_ _25\"> </span>alla <span class=\"_ _23\"> </span>sua <span class=\"_ _23\"> </span>valuta <span class=\"_ _23\"> </span>funzi<span class=\"_ _0\"></span>onale <span class=\"_ _23\"> </span>e <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>presentaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e. <span class=\"_ _23\"> </span>Pur <span class=\"_ _24\"></span>o<span class=\"_ _1\"></span>pe<span class=\"_ _0\"></span>rando <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>un <span class=\"_ _25\"> </span>am<span class=\"_ _0\"></span>biente<span class=\"_ _3\"></span> internaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>onale<span class=\"_ _3\"></span>, <span class=\"_ _28\"> </span>esso <span class=\"_ _4\"> </span>\u00e8 <span class=\"_\"> </span>li<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tat<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>mente <span class=\"_\"> </span>espost<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>alle <span class=\"_\"> </span>fl<span class=\"_ _1\"></span>utt<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>azio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _4\"> </span>dei <span class=\"_ _4\"> </span>t<span class=\"_ _0\"></span>assi <span class=\"_\"> </span>d<span class=\"_ _6\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>camb<span class=\"_ _3\"></span>io <span class=\"_ _4\"> </span>delle<span class=\"_ _3\"></span> seguenti<span class=\"_ _0\"></span> valute c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>l\u2019Euro: i<span class=\"_ _0\"></span>l Dollar<span class=\"_ _0\"></span>o statu<span class=\"_ _0\"></span>nitens<span class=\"_ _3\"></span>e (USD) e lo <span class=\"_ _0\"></span>Yuan C<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nese (CN<span class=\"_ _3\"></span>Y).<span class=\"_ _1\"></span><span class=\"ff3\"> </span>Rischio<span class=\"_ _0\"></span> di tasso <span class=\"_ _0\"></span>d\u2019intere<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>se<span class=\"_ _0\"></span><span class=\"ff6\"> </span>Il <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ischio<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>tass<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>interesse <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _6\"></span>connes<span class=\"_ _0\"></span>so <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>variabilit\u00e0 <span class=\"_ _6\"></span>dei<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>tassi <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>mercat<span class=\"_ _3\"></span>o <span class=\"_ _5\"></span>rispett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>ai <span class=\"_ _6\"></span>quali<span class=\"_ _3\"></span> sono paramet<span class=\"_ _3\"></span>rati gl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> inte<span class=\"_ _0\"></span>ressi pass<span class=\"_ _3\"></span>ivi che veng<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _0\"></span> liquidati<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sui f<span class=\"_ _0\"></span>inanziame<span class=\"_ _0\"></span>nti i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> essere. L\u2019Acco<span class=\"_ _0\"></span>rdo <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>Ri<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>utt<span class=\"_ _0\"></span>urazione <span class=\"_ _23\"> </span>sottosc<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>tt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>dalla <span class=\"_ _23\"> </span>Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>con <span class=\"_ _23\"> </span>gli <span class=\"_ _23\"> </span>Istituti <span class=\"_ _25\"> </span>F<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nan<span class=\"_ _0\"></span>ziat<span class=\"_ _0\"></span>ori, efficace<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>dal <span class=\"_ _6\"></span>30 <span class=\"_ _6\"></span>magg<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>2016 <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _6\"></span>2025<span class=\"_ _3\"></span>, <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>def<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nit<span class=\"_ _0\"></span>o <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>tasso<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>contratt<span class=\"_ _0\"></span>uale <span class=\"_ _1\"></span>pari <span class=\"_ _6\"></span>a 0,25% per<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>an<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o, base<span class=\"_ _3\"></span> 360 gg. Qualora<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>l\u2019Eu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ib<span class=\"_ _0\"></span>or <span class=\"_ _6\"></span>6M <span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>sia <span class=\"_ _1\"></span>supe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>iore al <span class=\"_ _6\"></span>4%, i<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>contratt<span class=\"_ _3\"></span>uale sar\u00e0 magg<span class=\"_ _3\"></span>iorato de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>fferen<span class=\"_ _0\"></span>za tra <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Eurib<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>r 6M<span class=\"_ _0\"></span> e il 4<span class=\"_ _3\"></span>%<span class=\"_ _1\"></span>.<span class=\"ff3\"> </span>Il <span class=\"_ _1\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>al <span class=\"_ _6\"></span>m<span class=\"_ _0\"></span>ome<span class=\"_ _0\"></span>nto <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>ritie<span class=\"_ _0\"></span>ne <span class=\"_ _1\"></span>necessa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>coprir<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _1\"></span>quota<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>debito<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>soggetta<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rischio di tasso d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> inte<span class=\"_ _0\"></span>resse, st<span class=\"_ _3\"></span>an<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> l\u2019attuale s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tuaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one de<span class=\"_ _0\"></span>i pa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ametr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> Eur<span class=\"_ _0\"></span>ibor.<span class=\"ff3\"> </span>Segue la<span class=\"_ _0\"></span> scomp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>sizi<span class=\"_ _0\"></span>one de<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>\u2019inde<span class=\"_ _0\"></span>bitame<span class=\"_ _3\"></span>nto tra tas<span class=\"_ _0\"></span>so fisso e<span class=\"_ _0\"></span> tass<span class=\"_ _0\"></span>o variabile:<span class=\"ff3\"> </span>(i<span class=\"_ _1\"></span>n migliaia<span class=\"_ _1\"></span> di euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 % 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1 %  - A tasso<span class=\"_ _1\"></span> fisso  19.461<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span>19.637<span class=\"_ _1\"></span> 100%<span class=\"_ _1\"></span><span class=\"ls0\"> </span> - A tasso<span class=\"_ _1\"></span> vari<span class=\"_ _1\"></span>abile  - - - - Indebitament<span class=\"_ _1\"></span>o finan<span class=\"_ _1\"></span>ziament<span class=\"_ _1\"></span>o lordo v<span class=\"_ _1\"></span>erso terzi<span class=\"_ _6\"></span> 19.4<span class=\"_ _1\"></span>61 100%<span class=\"ls0\"> </span>19.6<span class=\"_ _1\"></span>37 100%<span class=\"ls0\"> </span>Rischio<span class=\"_ _0\"></span> di prezzo<span class=\"_ _3\"></span> Il <span class=\"_ _16\"> </span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _16\"> </span>fornen<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o <span class=\"_ _16\"> </span>pre<span class=\"_ _3\"></span>val<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ntemente<span class=\"_ _3\"></span> <span class=\"_ _26\"> </span>se<span class=\"_ _3\"></span>rv<span class=\"_ _1\"></span>izi <span class=\"_ _27\"> </span>di <span class=\"_ _16\"> </span>Stile <span class=\"_ _16\"> </span>e <span class=\"_ _16\"> </span>Ingeg<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>ia, <span class=\"_ _16\"> </span>data<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>la <span class=\"_ _2d\"> </span>t<span class=\"_ _0\"></span>ipologia prevale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _22\"> </span>di <span class=\"_\"> </span>ac<span class=\"_ _3\"></span>qui<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _22\"> </span>non<span class=\"_ _1\"></span> <span class=\"_ _2\"> </span>\u00e8 <span class=\"_ _22\"> </span>esposto <span class=\"_ _2\"> </span>al <span class=\"_ _22\"> </span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _0\"></span>hio <span class=\"_ _2\"> </span>di <span class=\"_ _22\"> </span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>o <span class=\"_\"> </span>su<span class=\"_ _3\"></span>lle <span class=\"_\"> </span>comm<span class=\"_ _3\"></span>odities <span class=\"_ _22\"> </span>in <span class=\"_\"> </span>m<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>iera significati<span class=\"_ _3\"></span>va. Rischio<span class=\"_ _0\"></span> di bu<span class=\"_ _0\"></span>siness/<span class=\"_ _0\"></span>mercato<span class=\"_ _0\"></span> L\u2019andame<span class=\"_ _3\"></span>nto <span class=\"_ _3\"></span>dei se<span class=\"_ _0\"></span>ttori/me<span class=\"_ _0\"></span>rcati<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in c<span class=\"_ _0\"></span>ui <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>Societ\u00e0<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span> il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>G<span class=\"_ _1\"></span>rup<span class=\"_ _0\"></span>po <span class=\"_ _3\"></span>operano<span class=\"_ _3\"></span> \u00e8 st<span class=\"_ _3\"></span>ato <span class=\"_ _0\"></span>rece<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>teme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te<span class=\"_ _3\"></span> influenz<span class=\"_ _0\"></span>ato <span class=\"_ _2d\"> </span>negat<span class=\"_ _0\"></span>ivamente<span class=\"_ _3\"></span> <span class=\"_ _2f\"> </span>dalla <span class=\"_ _26\"> </span>p<span class=\"_ _1\"></span>rese<span class=\"_ _3\"></span>nza <span class=\"_ _2f\"> </span>c<span class=\"_ _0\"></span>ontem<span class=\"_ _0\"></span>porane<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _2d\"> </span>due<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>pro<span class=\"_ _0\"></span>blemi <span class=\"_ _2d\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _2f\"> </span>si sovrap<span class=\"_ _0\"></span>pongon<span class=\"_ _0\"></span>o:  \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"fff\">il <span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>erd<span class=\"_ _3\"></span>urare <span class=\"_ _6\"></span>del <span class=\"_ _1\"></span>ciclo <span class=\"_ _6\"></span>ec<span class=\"_ _3\"></span>onomico <span class=\"_ _1\"></span>negati<span class=\"_ _0\"></span>vo <span class=\"_ _1\"></span>della <span class=\"_ _6\"></span>fi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iera <span class=\"_ _6\"></span>\u201c<span class=\"_ _0\"></span>autom<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>tive\u201d a <span class=\"_ _6\"></span>livello <span class=\"_ _1\"></span>mondia<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e, </span></span>ulteriorme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>cuit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> da<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>nflitto <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>n Ucra<span class=\"_ _0\"></span>ina; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">la pandem<span class=\"_ _3\"></span>ia indotta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dal<span class=\"_ _0\"></span> Covid-<span class=\"lsc\">19.</span> </span></span>In<span class=\"ls0\"> <span class=\"_ _27\"> </span>questo <span class=\"_ _28\"> </span>contes<span class=\"_ _0\"></span>to <span class=\"_ _28\"> </span>il <span class=\"_ _28\"> </span>Gruppo <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>misura<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>si <span class=\"_ _27\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _28\"> </span>l<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>sfi<span class=\"_ _0\"></span>de <span class=\"_ _28\"> </span>lanciate <span class=\"_ _4\"> </span>dal <span class=\"_ _27\"> </span>cam<span class=\"_ _0\"></span>biame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o </span>tecnol<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>gico <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>sta <span class=\"_ _6\"></span>attraversa<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nd<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>dell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>mob<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>non <span class=\"_ _5\"></span>solo, <span class=\"_ _5\"></span>prop<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne<span class=\"_ _0\"></span>ndo <span class=\"_ _6\"></span>servizi tradizi<span class=\"_ _0\"></span>onali abb<span class=\"_ _3\"></span>ina<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ad<span class=\"_ _0\"></span> esperie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze dig<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Complessi<span class=\"_ _3\"></span>vamente<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>la <span class=\"_ _23\"> </span>Societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>ed <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>Grup<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>o <span class=\"_ _23\"> </span>stan<span class=\"_ _0\"></span>no <span class=\"_ _25\"> </span>ri<span class=\"_ _0\"></span>orientan<span class=\"_ _0\"></span>do <span class=\"_ _23\"> </span>le <span class=\"_ _23\"> </span>ri<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>orse <span class=\"_ _23\"> </span>dispo<span class=\"_ _0\"></span>nibili <span class=\"_ _23\"> </span>verso attivit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>una <span class=\"_ _1\"></span>impronta<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>strategic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>foc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizzat<span class=\"_ _3\"></span>a <span class=\"_ _5\"></span>sulle<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>linee <span class=\"_ _6\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>servizio<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>che <span class=\"_ _6\"></span>si <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>itiene<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>abbi<span class=\"_ _0\"></span>ano maggi<span class=\"_ _0\"></span>ori <span class=\"_ _0\"></span>pote<span class=\"_ _3\"></span>nziali<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>\u00e0 in<span class=\"_ _3\"></span> term<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>rafforzame<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ei r<span class=\"_ _0\"></span>apporti <span class=\"_ _3\"></span>commerc<span class=\"_ _3\"></span>iali <span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> del<span class=\"_ _0\"></span>la m<span class=\"_ _3\"></span>arginalit\u00e0<span class=\"_ _0\"></span> nel med<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o perio<span class=\"_ _3\"></span>do<span class=\"_ _1\"></span>.<span class=\"_ _3\"></span> Rischio<span class=\"_ _0\"></span> di <span class=\"ff11\">clima<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>e chan<span class=\"_ _3\"></span>ge<span class=\"ff6\"> </span></span>La <span class=\"_ _25\"> </span>Capogr<span class=\"_ _0\"></span>uppo<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>ha <span class=\"_ _25\"> </span>avviat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>una <span class=\"_ _23\"> </span>valutazione<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>rischi <span class=\"_ _25\"> </span>connes<span class=\"_ _0\"></span>si <span class=\"_ _25\"> </span>al <span class=\"_ _2\"> </span>c<span class=\"_ _0\"></span>limate<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>change<span class=\"ff3\">, <span class=\"_ _23\"> </span>i <span class=\"_ _22\"> </span>cui<span class=\"_ _3\"></span> </span>impatti<span class=\"_ _0\"></span> in cons<span class=\"_ _3\"></span>id<span class=\"_ _1\"></span>er<span class=\"_ _0\"></span>azione<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l modello <span class=\"_ _0\"></span>di bus<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ness<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>adottat<span class=\"_ _3\"></span>o non s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span>revedon<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> essere<span class=\"_ _3\"></span> rile<span class=\"_ _0\"></span>vanti.<span class=\"_ _1\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-89-3": {
   "value": "34 - POLI<span class=\"_ _0\"></span>TICHE DI G<span class=\"_ _3\"></span>ESTIONE D<span class=\"_ _0\"></span>EL RI<span class=\"_ _0\"></span>SCHIO F<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>NANZ<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>RIO<span class=\"_ _1\"></span> I <span class=\"_ _16\"> </span>fattor<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>risch<span class=\"_ _0\"></span>io <span class=\"_ _26\"> </span>f<span class=\"_ _3\"></span>inanziario,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cati<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>dall\u2019IFRS <span class=\"_ _16\"> </span>7<span class=\"_ _0\"></span> <span class=\"_ _2d\"> </span>- <span class=\"_ _16\"> </span><span class=\"ff4\">Stru<span class=\"_ _0\"></span>menti<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>finanziar<span class=\"_ _0\"></span>i: <span class=\"_ _16\"> </span>inform<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i </span>integrat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ve<span class=\"ff3\">, son<span class=\"_ _0\"></span>o descr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tti d<span class=\"_ _0\"></span>i segu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to. </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>Mercato:<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>rapprese<span class=\"_ _3\"></span>nta <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>hio <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>value<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _24\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _5\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _6\"></span>futur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>uno </span></span></span></span>strument<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>finanz<span class=\"_ _0\"></span>iario <span class=\"_ _25\"> </span>f<span class=\"_ _3\"></span>luttuino <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>seguit<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>a <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _23\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>prezzi <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>mercato.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Il <span class=\"_ _23\"> </span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _23\"> </span>di mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> incor<span class=\"_ _0\"></span>pora <span class=\"_ _0\"></span>le seg<span class=\"_ _0\"></span>uenti alt<span class=\"_ _0\"></span>re tipo<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ogie <span class=\"_ _0\"></span>di ris<span class=\"_ _0\"></span>chio: o <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>Va<span class=\"_ _0\"></span>luta:<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _5\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>che <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _24\"></span><span class=\"ff4\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>i <span class=\"_ _23\"> </span>f<span class=\"_ _3\"></span>lussi <span class=\"_ _24\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _5\"></span>futuri <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>uno <span class=\"_ _5\"></span>strume<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to </span>finanziar<span class=\"_ _3\"></span>io <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>luttuin<span class=\"_ _0\"></span>o in segu<span class=\"_ _0\"></span>ito a varia<span class=\"_ _0\"></span>zioni de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di cam<span class=\"_ _3\"></span>bio. o<span class=\"ff7\"> <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"fff\">Tasso<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>d\u2019inte<span class=\"_ _3\"></span>resse: <span class=\"_ _3\"></span>rap<span class=\"_ _0\"></span>present<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>il <span class=\"_ _1d\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>hio <span class=\"_ _3\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"ff4\">f<span class=\"_ _3\"></span>air <span class=\"_ _3\"></span>value<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _3\"></span>o <span class=\"_ _1d\"></span>i f<span class=\"_ _3\"></span>lussi <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>futuri<span class=\"_ _3\"></span> </span></span></span></span></span>di <span class=\"_ _23\"> </span>uno <span class=\"_ _24\"></span>strument<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>finanz<span class=\"_ _3\"></span>iario <span class=\"_ _23\"> </span>fluttui<span class=\"_ _0\"></span>no <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>seguit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _23\"></span>variazi<span class=\"_ _0\"></span>oni <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>tass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>d\u2019interess<span class=\"_ _3\"></span>e <span class=\"_ _23\"> </span>sul mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. o<span class=\"ff7\"> <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>rezzo:<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>\u00e8 i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>rischio <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span><span class=\"ff4\">f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir <span class=\"_ _1\"></span>value<span class=\"ff3\"> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _6\"></span>fut<span class=\"_ _3\"></span>uri <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>uno <span class=\"_ _6\"></span>strument<span class=\"_ _3\"></span>o </span></span></span></span>finanziar<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>fluttuino <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>seguito <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _3\"></span>ioni <span class=\"_ _3\"></span>dei <span class=\"_ _1d\"></span>prezzi <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>(diverse <span class=\"_ _1d\"></span>dalle <span class=\"_ _1d\"></span>variazion<span class=\"_ _3\"></span>i che determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nano<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risch<span class=\"_ _0\"></span>io di <span class=\"_ _1\"></span>tass<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>d\u2019interess<span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>o il rischio<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di valuta)<span class=\"_ _0\"></span>, sia nel <span class=\"_ _1\"></span>caso<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> le <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _0\"></span>ioni s<span class=\"_ _3\"></span>iano determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nate <span class=\"_ _3\"></span>da f<span class=\"_ _3\"></span>attori s<span class=\"_ _0\"></span>pecific<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>legati <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>llo <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>o f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>l suo <span class=\"_ _1\"></span>emittente<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>esse <span class=\"_ _1\"></span>siano <span class=\"_ _1\"></span>dovut<span class=\"_ _3\"></span>e <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fatto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>influe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tti <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>li strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>ri similar<span class=\"_ _0\"></span>i neg<span class=\"_ _0\"></span>oziati s<span class=\"_ _0\"></span>ul merc<span class=\"_ _0\"></span>ato. \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>Cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to: <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span>risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span><span class=\"fff\">delle <span class=\"_ _5\"></span>parti <span class=\"_ _6\"></span>origini <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _6\"></span>perdita <span class=\"_ _5\"></span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>aria <span class=\"_ _5\"></span>all\u2019<span class=\"_ _0\"></span>altra </span></span></span>parte no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> adem<span class=\"_ _3\"></span>pi<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>un\u2019ob<span class=\"_ _0\"></span>bligaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ne.<span class=\"ff3\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"fff\">L<span class=\"_ _3\"></span>iquidit\u00e0: <span class=\"_ _1d\"></span>rappresenta<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>che <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>n\u2019en<span class=\"_ _3\"></span>tit\u00e0 <span class=\"_ _3\"></span>abbia <span class=\"_ _3\"></span>diffico<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>ad <span class=\"_ _1d\"></span>adempie<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>alle </span></span></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i assoc<span class=\"_ _0\"></span>iate alle<span class=\"_ _0\"></span> passi<span class=\"_ _0\"></span>vit\u00e0 fina<span class=\"_ _0\"></span>nziar<span class=\"_ _0\"></span>ie. Rischio<span class=\"_ _0\"></span> di credi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>o Il Gruppo risulta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>esposto al rischio<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cred<span class=\"_ _0\"></span>ito, defini<span class=\"_ _3\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>la probabilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>che si<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>verifichi una<span class=\"_ _0\"></span> riduzio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>posi<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>reditizi<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>verso<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>contro<span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>ommerc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>finanzi<span class=\"_ _0\"></span>arie. <span class=\"_ _3\"></span>C<span class=\"_ _0\"></span>on riferime<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>o<span class=\"_ _1\"></span>peraz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>comme<span class=\"_ _3\"></span>rciali, <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>prog<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>am<span class=\"_ _3\"></span>mi<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>p<span class=\"_ _1\"></span>i\u00f9 <span class=\"_ _3\"></span>sig<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ificat<span class=\"_ _3\"></span>ivi de<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>hanno <span class=\"_ _3\"></span>come<span class=\"_ _3\"></span> controp<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rte un<span class=\"_ _0\"></span> numer<span class=\"_ _0\"></span>o conte<span class=\"_ _0\"></span>nuto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> client<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, la ma<span class=\"_ _3\"></span>ggior parte de<span class=\"_ _0\"></span>i quali q<span class=\"_ _0\"></span>ualificab<span class=\"_ _3\"></span>il<span class=\"_ _1\"></span>i come di primario<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>standing<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>cr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>di<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>izio. <span class=\"_ _23\"> </span>A <span class=\"_ _23\"> </span>livello<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>Grupp<span class=\"_ _0\"></span>o, <span class=\"_ _23\"> </span>risulta<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>una <span class=\"_ _23\"> </span>particolare<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>concent<span class=\"_ _0\"></span>razio<span class=\"_ _0\"></span>ne <span class=\"_ _23\"> </span>di rischio d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to ne<span class=\"_ _3\"></span>ll\u2019<span class=\"_ _1\"></span>area<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>as<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>atic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> (Ira<span class=\"_ _0\"></span>n, Indi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> e Ci<span class=\"_ _0\"></span>na).<span class=\"ff3\"> </span>I <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>legati<span class=\"_ _3\"></span> alla c<span class=\"_ _3\"></span>ontroparte<span class=\"_ _3\"></span>, per <span class=\"_ _3\"></span>i c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>i c<span class=\"_ _3\"></span>on Paesi <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>quali n<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>esistono <span class=\"_ _3\"></span>usuali <span class=\"_ _3\"></span>rapport<span class=\"_ _0\"></span>i commerc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>i, veng<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>no an<span class=\"_ _0\"></span>alizzat<span class=\"_ _0\"></span>i e valut<span class=\"_ _0\"></span>ati in se<span class=\"_ _3\"></span>de di offerta<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al f<span class=\"_ _0\"></span>ine di e<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>nziare e m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tigare<span class=\"_ _3\"></span> eventua<span class=\"_ _0\"></span>li rischi d<span class=\"_ _3\"></span>i solvibilit\u00e0.  Nonostante<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span> pandem<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>globale relativa al <span class=\"_ _1\"></span>Co<span class=\"_ _0\"></span>vid-19, i<span class=\"_ _1\"></span>l Gruppo, operando princip<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te con <span class=\"_ _23\"> </span>controp<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rt<span class=\"_ _0\"></span>i <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>i <span class=\"_ _23\"> </span>elevato<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>stand<span class=\"_ _0\"></span>ing<span class=\"ff3\"> <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>editi<span class=\"_ _0\"></span>zio, <span class=\"_ _23\"> </span>non <span class=\"_ _24\"></span>ha <span class=\"_ _25\"> </span>soffert<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>e <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>sta <span class=\"_ _23\"> </span>riscontran<span class=\"_ _0\"></span>do <span class=\"_ _23\"> </span>un </span>significati<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span> increment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span><span class=\"ff4\">credit risk</span> <span class=\"_ _1\"></span>sul<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>prop<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ie posizioni aperte<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>rediti comme<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cia<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span>. Si seg<span class=\"ls0\">nala <span class=\"_ _3\"></span>infatt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>un'u<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ica <span class=\"_ _1d\"></span>posizione <span class=\"_ _1d\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>opert<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ra <span class=\"_ _3\"></span>spec<span class=\"_ _0\"></span>ifica <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ndo <span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>utazione<span class=\"_ _3\"></span> cre<span class=\"_ _3\"></span>di<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i </span>per eu<span class=\"_ _0\"></span>ro 193 mig<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>ai<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> sul<span class=\"_ _0\"></span>la cont<span class=\"_ _0\"></span>rollata c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nese. Il <span class=\"_ _23\"> </span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _24\"></span>op<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a <span class=\"_ _24\"></span>in <span class=\"_ _23\"> </span>mercat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _23\"> </span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _5\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>sono <span class=\"_ _24\"></span>stat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>recentemente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>interessat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>da <span class=\"_ _23\"> </span>tens<span class=\"_ _3\"></span>ioni <span class=\"_ _23\"> </span>di caratte<span class=\"_ _0\"></span>re <span class=\"_ _4\"> </span>ge<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>polit<span class=\"_ _0\"></span>ico <span class=\"_\"> </span>o <span class=\"_ _4\"> </span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o. <span class=\"_ _4\"> </span>In<span class=\"_ _0\"></span> <span class=\"_\"> </span>p<span class=\"_ _1\"></span>artic<span class=\"_ _3\"></span>olare, <span class=\"_ _4\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n <span class=\"_\"> </span>riferiment<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"> </span>sit<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>azione<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>31 dicem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2022,<span class=\"_ _3\"></span> si <span class=\"_ _3\"></span>segna<span class=\"_ _0\"></span>lano <span class=\"_ _3\"></span>i se<span class=\"_ _3\"></span>gu<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ti <span class=\"_ _3\"></span>rapport<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>verso <span class=\"_ _3\"></span>i P<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>esi<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>on<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>derat<span class=\"_ _3\"></span>i a <span class=\"_ _3\"></span>rischio<span class=\"_ _3\"></span> geop<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lit<span class=\"_ _0\"></span>ico:<span class=\"_ _1\"></span> (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2  Attivit\u00e0 <span class=\"_ _1\"></span> 3.040  Pass<span class=\"_ _1\"></span>ivit\u00e0 deriv<span class=\"_ _1\"></span>anti da<span class=\"_ _1\"></span> contratto <span class=\"_ _1\"></span> (1.827)<span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> 1.21<span class=\"_ _1\"></span>3 Per <span class=\"_ _5\"></span>maggi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri <span class=\"_ _6\"></span>informazion<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>relat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>suddi<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>area <span class=\"_ _5\"></span>ge<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>grafic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>rinvia alla N<span class=\"_ _0\"></span>ota 11. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-89-4": {
   "value": "34 - POLI<span class=\"_ _0\"></span>TICHE DI G<span class=\"_ _3\"></span>ESTIONE D<span class=\"_ _0\"></span>EL RI<span class=\"_ _0\"></span>SCHIO F<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>NANZ<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>RIO<span class=\"_ _1\"></span> I <span class=\"_ _16\"> </span>fattor<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>risch<span class=\"_ _0\"></span>io <span class=\"_ _26\"> </span>f<span class=\"_ _3\"></span>inanziario,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>identif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cati<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>dall\u2019IFRS <span class=\"_ _16\"> </span>7<span class=\"_ _0\"></span> <span class=\"_ _2d\"> </span>- <span class=\"_ _16\"> </span><span class=\"ff4\">Stru<span class=\"_ _0\"></span>menti<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>finanziar<span class=\"_ _0\"></span>i: <span class=\"_ _16\"> </span>inform<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i </span>integrat<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ve<span class=\"ff3\">, son<span class=\"_ _0\"></span>o descr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tti d<span class=\"_ _0\"></span>i segu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to. </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>Mercato:<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>rapprese<span class=\"_ _3\"></span>nta <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>hio <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _5\"></span>value<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i <span class=\"_ _24\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _5\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _6\"></span>futur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>di <span class=\"_ _6\"></span>uno </span></span></span></span>strument<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>finanz<span class=\"_ _0\"></span>iario <span class=\"_ _25\"> </span>f<span class=\"_ _3\"></span>luttuino <span class=\"_ _24\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _23\"> </span>seguit<span class=\"_ _3\"></span>o <span class=\"_ _25\"> </span>a <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>ariazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ni <span class=\"_ _23\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>prezzi <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>mercato.<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>Il <span class=\"_ _23\"> </span>risc<span class=\"_ _0\"></span>hio <span class=\"_ _23\"> </span>di mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> incor<span class=\"_ _0\"></span>pora <span class=\"_ _0\"></span>le seg<span class=\"_ _0\"></span>uenti alt<span class=\"_ _0\"></span>re tipo<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ogie <span class=\"_ _0\"></span>di ris<span class=\"_ _0\"></span>chio: o <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>di <span class=\"_ _23\"> </span>Va<span class=\"_ _0\"></span>luta:<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _5\"></span>rischio<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>che <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>l <span class=\"_ _24\"></span><span class=\"ff4\">fair <span class=\"_ _5\"></span>value</span> <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>i <span class=\"_ _23\"> </span>f<span class=\"_ _3\"></span>lussi <span class=\"_ _24\"></span>fi<span class=\"_ _0\"></span>nanziari <span class=\"_ _5\"></span>futuri <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>uno <span class=\"_ _5\"></span>strume<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>to </span>finanziar<span class=\"_ _3\"></span>io <span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>luttuin<span class=\"_ _0\"></span>o in segu<span class=\"_ _0\"></span>ito a varia<span class=\"_ _0\"></span>zioni de<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> tass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di cam<span class=\"_ _3\"></span>bio. o<span class=\"ff7\"> <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span><span class=\"fff\">Tasso<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>d\u2019inte<span class=\"_ _3\"></span>resse: <span class=\"_ _3\"></span>rap<span class=\"_ _0\"></span>present<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>il <span class=\"_ _1d\"></span>ri<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>hio <span class=\"_ _3\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _1d\"></span>i<span class=\"_ _1\"></span>l <span class=\"ff4\">f<span class=\"_ _3\"></span>air <span class=\"_ _3\"></span>value<span class=\"_ _0\"></span><span class=\"ff3\"> <span class=\"_ _3\"></span>o <span class=\"_ _1d\"></span>i f<span class=\"_ _3\"></span>lussi <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>futuri<span class=\"_ _3\"></span> </span></span></span></span></span>di <span class=\"_ _23\"> </span>uno <span class=\"_ _24\"></span>strument<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>finanz<span class=\"_ _3\"></span>iario <span class=\"_ _23\"> </span>fluttui<span class=\"_ _0\"></span>no <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>seguit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>a <span class=\"_ _23\"></span>variazi<span class=\"_ _0\"></span>oni <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>tass<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>d\u2019interess<span class=\"_ _3\"></span>e <span class=\"_ _23\"> </span>sul mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>. o<span class=\"ff7\"> <span class=\"_ _33\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>P<span class=\"_ _1\"></span>rezzo:<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>\u00e8 i<span class=\"_ _1\"></span>l <span class=\"_ _6\"></span>rischio <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il <span class=\"_ _5\"></span><span class=\"ff4\">f<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ir <span class=\"_ _1\"></span>value<span class=\"ff3\"> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>flus<span class=\"_ _0\"></span>si <span class=\"_ _6\"></span>finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ari <span class=\"_ _6\"></span>fut<span class=\"_ _3\"></span>uri <span class=\"_ _6\"></span>di <span class=\"_ _1\"></span>uno <span class=\"_ _6\"></span>strument<span class=\"_ _3\"></span>o </span></span></span></span>finanziar<span class=\"_ _3\"></span>io <span class=\"_ _3\"></span>fluttuino <span class=\"_ _1d\"></span>in <span class=\"_ _1d\"></span>seguito <span class=\"_ _1d\"></span>a <span class=\"_ _1d\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _3\"></span>ioni <span class=\"_ _3\"></span>dei <span class=\"_ _1d\"></span>prezzi <span class=\"_ _1d\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>mercat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>(diverse <span class=\"_ _1d\"></span>dalle <span class=\"_ _1d\"></span>variazion<span class=\"_ _3\"></span>i che determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nano<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risch<span class=\"_ _0\"></span>io di <span class=\"_ _1\"></span>tass<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>d\u2019interess<span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>o il rischio<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>di valuta)<span class=\"_ _0\"></span>, sia nel <span class=\"_ _1\"></span>caso<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> le <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ariaz<span class=\"_ _0\"></span>ioni s<span class=\"_ _3\"></span>iano determ<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nate <span class=\"_ _3\"></span>da f<span class=\"_ _3\"></span>attori s<span class=\"_ _0\"></span>pecific<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>legati <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>llo <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>o f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> a<span class=\"_ _3\"></span>l suo <span class=\"_ _1\"></span>emittente<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in <span class=\"_ _6\"></span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>esse <span class=\"_ _1\"></span>siano <span class=\"_ _1\"></span>dovut<span class=\"_ _3\"></span>e <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fatto<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>influe<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zan<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>t<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>tti <span class=\"_ _6\"></span>g<span class=\"_ _3\"></span>li strument<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _0\"></span>ri similar<span class=\"_ _0\"></span>i neg<span class=\"_ _0\"></span>oziati s<span class=\"_ _0\"></span>ul merc<span class=\"_ _0\"></span>ato. \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>Cred<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to: <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _6\"></span>il <span class=\"_ _24\"></span>risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io <span class=\"_ _5\"></span>che <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span><span class=\"fff\">delle <span class=\"_ _5\"></span>parti <span class=\"_ _6\"></span>origini <span class=\"_ _6\"></span>u<span class=\"_ _1\"></span>na <span class=\"_ _6\"></span>perdita <span class=\"_ _5\"></span>f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>aria <span class=\"_ _5\"></span>all\u2019<span class=\"_ _0\"></span>altra </span></span></span>parte no<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> adem<span class=\"_ _3\"></span>pi<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>do <span class=\"_ _0\"></span>un\u2019ob<span class=\"_ _0\"></span>bligaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ne.<span class=\"ff3\"> </span>\u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>di <span class=\"fff\">L<span class=\"_ _3\"></span>iquidit\u00e0: <span class=\"_ _1d\"></span>rappresenta<span class=\"_ _3\"></span> i<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>risch<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>che <span class=\"_ _1d\"></span>u<span class=\"_ _1\"></span>n\u2019en<span class=\"_ _3\"></span>tit\u00e0 <span class=\"_ _3\"></span>abbia <span class=\"_ _3\"></span>diffico<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _3\"></span>ad <span class=\"_ _1d\"></span>adempie<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _1d\"></span>alle </span></span></span>obbligaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>i assoc<span class=\"_ _0\"></span>iate alle<span class=\"_ _0\"></span> passi<span class=\"_ _0\"></span>vit\u00e0 fina<span class=\"_ _0\"></span>nziar<span class=\"_ _0\"></span>ie. Rischio<span class=\"_ _0\"></span> di liquidi<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>\u00e0 Il <span class=\"_ _3\"></span>rischio<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>liquidit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>riguar<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _1d\"></span>la <span class=\"_ _3\"></span>capacit<span class=\"_ _3\"></span>\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _1d\"></span>Gruppo <span class=\"_ _3\"></span>di <span class=\"_ _1d\"></span>a<span class=\"_ _1\"></span>dem<span class=\"_ _3\"></span>piere <span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>obb<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>igaz<span class=\"_ _0\"></span>ioni <span class=\"_ _3\"></span>ass<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ciate<span class=\"_ _3\"></span> alle pass<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 finanzi<span class=\"_ _0\"></span>arie.   L\u2019approcc<span class=\"_ _3\"></span>io <span class=\"_ _24\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _5\"></span>Gruppo <span class=\"_ _24\"></span>nella <span class=\"_ _23\"> </span>gest<span class=\"_ _3\"></span>ione <span class=\"_ _23\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _24\"></span>liquidit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>pre<span class=\"_ _0\"></span>vede <span class=\"_ _24\"></span>che <span class=\"_ _24\"></span>vi <span class=\"_ _23\"> </span>sian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>sem<span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>fond<span class=\"_ _0\"></span>i sufficient<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>per ad<span class=\"_ _1\"></span>emp<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ere<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>alle <span class=\"_ _6\"></span>propr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>obbl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>gazi<span class=\"_ _0\"></span>oni a<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>scade<span class=\"_ _3\"></span>nze <span class=\"_ _1\"></span>prefissate<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sia i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>condi<span class=\"_ _0\"></span>zioni normal<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>che di tensi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne finanz<span class=\"_ _0\"></span>iaria, senz<span class=\"_ _0\"></span>a dover <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ostenere oner<span class=\"_ _0\"></span>i d<span class=\"_ _1\"></span>i finanzi<span class=\"_ _0\"></span>ament<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> al di <span class=\"_ _1\"></span>sopra<span class=\"_ _3\"></span> delle <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>ondiz<span class=\"_ _0\"></span>ioni <span class=\"_ _23\"> </span>di <span class=\"_ _24\"></span>mercato.<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>Generalmente<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>il <span class=\"_ _23\"> </span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _23\"> </span>si <span class=\"_ _24\"></span>assicura <span class=\"_ _23\"></span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _24\"></span>vi <span class=\"_ _23\"> </span>sian<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>di<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>ponibilit\u00e0<span class=\"_ _0\"></span> liquide <span class=\"_ _1\"></span>suffic<span class=\"_ _0\"></span>ienti <span class=\"_ _1\"></span>a <span class=\"_ _6\"></span>c<span class=\"_ _0\"></span>oprire <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>operat<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pre<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>term<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne, <span class=\"_ _1\"></span>comp<span class=\"_ _0\"></span>resi <span class=\"_ _1\"></span>quelli r<span class=\"_ _1\"></span>elati<span class=\"_ _0\"></span>vi ai <span class=\"_ _4\"> </span>d<span class=\"_ _1\"></span>eb<span class=\"_ _0\"></span>iti <span class=\"_ _28\"> </span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. <span class=\"_ _4\"> </span>R<span class=\"_ _1\"></span>est<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>o <span class=\"_ _27\"> </span>esc<span class=\"_ _3\"></span>lusi <span class=\"_ _28\"> </span>da <span class=\"_ _28\"> </span>quant<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>sopra <span class=\"_ _28\"> </span>gli <span class=\"_ _28\"> </span>effetti<span class=\"_ _0\"></span> <span class=\"_ _28\"> </span>potenz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ali <span class=\"_ _4\"> </span>derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>da circosta<span class=\"_ _0\"></span>nze est<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>eme n<span class=\"_ _3\"></span>on ragione<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>lme<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>ref<span class=\"_ _0\"></span>igurab<span class=\"_ _0\"></span>ili, quali<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>le ca<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>amit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>urali. L'obiett<span class=\"_ _0\"></span>ivo <span class=\"_ _6\"></span>della <span class=\"_ _6\"></span>strateg<span class=\"_ _0\"></span>ia <span class=\"_ _6\"></span>finanzi<span class=\"_ _0\"></span>aria <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Gruppo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _5\"></span>mantene<span class=\"_ _0\"></span>re <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>profilo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>sc<span class=\"_ _3\"></span>ad<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ze <span class=\"_ _1\"></span>delle passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>bilanciato<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>durre <span class=\"_ _1d\"></span>il <span class=\"_ _0\"></span>risc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>io <span class=\"_ _1d\"></span>di <span class=\"_ _3\"></span>dover <span class=\"_ _3\"></span>rifinan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iare<span class=\"_ _3\"></span> i<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>propri<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>indeb<span class=\"_ _0\"></span>itament<span class=\"_ _3\"></span>o. Il <span class=\"_ _1\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>storicame<span class=\"_ _0\"></span>nte<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>sempre<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>fatt<span class=\"_ _0\"></span>o <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>larit\u00e0<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>lle<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>proprie obbligaz<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>ni<span class=\"_ _3\"></span> <span class=\"_ _6\"></span>ed <span class=\"_ _1\"></span>\u00e8 stato cap<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ce <span class=\"_ _0\"></span>di rif<span class=\"_ _0\"></span>inanziare<span class=\"_ _3\"></span> il proprio de<span class=\"_ _0\"></span>bit<span class=\"_ _0\"></span>o prima <span class=\"_ _3\"></span>della scadenz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>.  L\u2019Acco<span class=\"_ _0\"></span>rdo <span class=\"_ _3\"></span>di <span class=\"ff3\">risc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziament<span class=\"_ _3\"></span>o sott<span class=\"_ _3\"></span>oscritto <span class=\"_ _3\"></span>dalla P<span class=\"_ _3\"></span>ininfarin<span class=\"_ _0\"></span>a S.p.<span class=\"_ _0\"></span>A. <span class=\"_ _3\"></span>con g<span class=\"_ _3\"></span>li Is<span class=\"_ _0\"></span>tituti F<span class=\"_ _3\"></span>inanz<span class=\"_ _0\"></span>iari de<span class=\"_ _3\"></span>l </span>14 dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re 20<span class=\"_ _0\"></span>15 ent<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ato <span class=\"_ _0\"></span>in vigo<span class=\"_ _0\"></span>re il 30 magg<span class=\"_ _0\"></span>io 201<span class=\"_ _0\"></span>6 ha c<span class=\"_ _0\"></span>omportato<span class=\"_ _3\"></span> in sintesi: \u2022 <span class=\"_ _2e\"> </span><span class=\"fff\">il <span class=\"_ _1\"></span>pagament<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sald<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>stralci<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>56,74<span class=\"_ _0\"></span>% <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>nom<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nale <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>ll\u2019espos<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>zione relativa<span class=\"_ _3\"></span> </span>agli Is<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _0\"></span>i Fina<span class=\"_ _0\"></span>nziato<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>aderent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>opzione <span class=\"_ _3\"></span>oltre agl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> inte<span class=\"_ _0\"></span>ress<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> mat<span class=\"_ _3\"></span>urati s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>no a<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i entrata <span class=\"_ _0\"></span>in vigo<span class=\"_ _0\"></span>re;  \u2022 <span class=\"_ _2e\"> </span>il <span class=\"_ _23\"> </span>riscaden<span class=\"_ _3\"></span>ziamento <span class=\"_ _24\"></span>dal <span class=\"_ _23\"> </span>2016<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _23\"> </span>2025 <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>re <span class=\"_ _24\"></span>nominale<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019esp<span class=\"_ _0\"></span>osizione <span class=\"_ _24\"></span>relati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a <span class=\"_ _23\"> </span>ag<span class=\"_ _0\"></span>li Ist<span class=\"_ _0\"></span>ituti Finanz<span class=\"_ _0\"></span>iatori ade<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> a t<span class=\"_ _0\"></span>ale opz<span class=\"_ _0\"></span>ione pe<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>omplessi<span class=\"_ _0\"></span>vi 41,5 m<span class=\"_ _3\"></span>ilioni di e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro;<span class=\"_ _1\"></span> \u2022 <span class=\"_ _2e\"> </span>l\u2019applic<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>zione<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>di <span class=\"_\"> </span>un <span class=\"_ _4\"> </span>tasso<span class=\"_ _3\"></span> <span class=\"_ _28\"> </span>d\u2019inte<span class=\"_ _0\"></span>resse <span class=\"_\"> </span>fisso <span class=\"_\"> </span>pari <span class=\"_\"> </span>allo <span class=\"_ _4\"> </span>0<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span>25% <span class=\"_\"> </span>per <span class=\"_\"> </span>anno, <span class=\"_\"> </span>base <span class=\"_\"> </span>360 <span class=\"_ _4\"> </span>gg, maggi<span class=\"_ _0\"></span>orat<span class=\"fff\">o <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>differe<span class=\"_ _3\"></span>nza<span class=\"_ _1\"></span> t<span class=\"_ _3\"></span>ra q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>est\u2019u<span class=\"_ _0\"></span>ltimo e <span class=\"_ _3\"></span>l\u2019Eur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bor 6<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>nel<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>aso i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> cu<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>\u2019Eur<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>bor 6<span class=\"_ _3\"></span>M s<span class=\"_ _0\"></span>ia </span>superiore<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>al 4<span class=\"_ _0\"></span>%. Ne c<span class=\"_ _0\"></span>onsegue <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il risch<span class=\"_ _3\"></span>io di <span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iq<span class=\"_ _0\"></span>uidit\u00e0 \u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>direttament<span class=\"_ _3\"></span>e correlato<span class=\"_ _0\"></span> ne<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> me<span class=\"_ _3\"></span>dio/lungo <span class=\"_ _3\"></span>period<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _0\"></span>a realizzazi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>degli o<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>iett<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vi de<span class=\"_ _0\"></span>i piani st<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ateg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ci ela<span class=\"_ _3\"></span>borati <span class=\"_ _1\"></span>dagl<span class=\"_ _0\"></span>i Ammi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>istrat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ri. La <span class=\"_ _16\"> </span>tabe<span class=\"_ _3\"></span>ll<span class=\"_ _1\"></span>a <span class=\"_ _16\"> </span>segue<span class=\"_ _3\"></span>nte <span class=\"_ _16\"> </span>e<span class=\"_ _0\"></span>videnzia <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _16\"> </span>valore <span class=\"_ _16\"> </span>c<span class=\"_ _3\"></span>ontabile <span class=\"_ _16\"> </span>e <span class=\"_ _27\"> </span>il<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>valore <span class=\"_ _16\"> </span>lor<span class=\"_ _0\"></span>do <span class=\"_ _16\"> </span>senz<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _16\"> </span>effe<span class=\"_ _3\"></span>tto <span class=\"_ _16\"> </span>di attualizz<span class=\"_ _0\"></span>azione<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>dei<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>flussi<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>finanzi<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>contratt<span class=\"_ _3\"></span>uali <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span>ll<span class=\"_ _0\"></span>a <span class=\"_ _5\"></span>data <span class=\"_ _24\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>chiusu<span class=\"_ _0\"></span>ra <span class=\"_ _5\"></span>dell\u2019eserc<span class=\"_ _0\"></span>izio <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>debiti finanziar<span class=\"_ _3\"></span>i di<span class=\"_ _3\"></span> derivant<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>dall\u2019Acc<span class=\"_ _0\"></span>ordo<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>riscaden<span class=\"ff3\">ziamento<span class=\"_ _3\"></span> di <span class=\"_ _3\"></span>competen<span class=\"_ _3\"></span>za de<span class=\"_ _3\"></span>lla C<span class=\"_ _3\"></span>apogruppo<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span> </span>del contr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tto<span class=\"_ _0\"></span> di <span class=\"ff4\">factor<span class=\"_ _3\"></span><span class=\"ff3\">i<span class=\"_ _1\"></span>ng re<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o al<span class=\"_ _0\"></span>la contro<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>lata t<span class=\"_ _3\"></span>edesca. </span></span> Valore<span class=\"_ _0\"></span>  Flussi<span class=\"_ _3\"></span>      entro<span class=\"_ _0\"></span> 1  tra 1<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>e 5<span class=\"_ _3\"></span>  oltre 5 (in mi<span class=\"_ _3\"></span>gl<span class=\"_ _1\"></span>iai<span class=\"_ _0\"></span>a di e<span class=\"_ _3\"></span>uro) contabi<span class=\"_ _0\"></span>le<span class=\"_ _3\"></span> finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iari anno<span class=\"_ _0\"></span>  anni <span class=\"_ _3\"></span> anno<span class=\"_ _0\"></span>  31.12.202<span class=\"_ _3\"></span>2  contrat<span class=\"_ _3\"></span>tuali <span class=\"_ _3\"></span>  Accor<span class=\"_ _0\"></span>do d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>iscadenz<span class=\"_ _3\"></span>iament<span class=\"_ _3\"></span>o  17.261<span class=\"_ _3\"></span> 20.003<span class=\"_ _3\"></span> 3.578<span class=\"_ _3\"></span> 16.425<span class=\"_ _3\"></span> -  Debiti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>er scop<span class=\"_ _3\"></span>erti ban<span class=\"_ _3\"></span>cari  2.200<span class=\"_ _3\"></span> 2.200<span class=\"_ _3\"></span> 2.200<span class=\"_ _3\"></span> Totale<span class=\"_ _0\"></span> 19.461<span class=\"_ _3\"></span> 22.203<span class=\"_ _3\"></span> 5.778<span class=\"_ _3\"></span> 16.425<span class=\"_ _3\"></span> - Alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _6\"></span>chiusu<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>dell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _1\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Grupp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>det<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ne <span class=\"_ _6\"></span>disp<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nibil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>liquide <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>22.799 migliai<span class=\"_ _0\"></span>a.  Rischio<span class=\"_ _0\"></span> di defaul<span class=\"_ _3\"></span>t <span class=\"_ _1\"></span>e \u201cco<span class=\"_ _3\"></span>venant\u201d sul<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>ebi<span class=\"_ _3\"></span>to<span class=\"ff6\"> </span>Il <span class=\"_ _24\"></span>rischi<span class=\"_ _0\"></span>o <span class=\"_ _24\"></span>in <span class=\"_ _24\"></span>esame <span class=\"_ _5\"></span>attiene <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _5\"></span>possibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>che <span class=\"_ _5\"></span>il<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>nuo<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>o <span class=\"_ _24\"></span>Acc<span class=\"_ _0\"></span>ordo <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>riscade<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziame<span class=\"_ _3\"></span>nto <span class=\"_ _24\"></span>tra <span class=\"_ _5\"></span>l<span class=\"_ _1\"></span>a Pininfarin<span class=\"_ _3\"></span>a <span class=\"_\"> </span>S.p.A. <span class=\"_ _2\"> </span>e <span class=\"_\"> </span>gli <span class=\"_ _2\"> </span>Ist<span class=\"_ _0\"></span>ituti <span class=\"_\"> </span>Fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziat<span class=\"_ _0\"></span>ori <span class=\"_\"> </span>eff<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cac<span class=\"_ _0\"></span>e <span class=\"_\"> </span>dal <span class=\"_\"> </span>30<span class=\"_ _3\"></span> <span class=\"_\"> </span>maggio <span class=\"_ _2\"> </span>2016<span class=\"_ _0\"></span>, <span class=\"_\"> </span>conte<span class=\"_ _3\"></span>nga <span class=\"_\"> </span>delle<span class=\"_ _3\"></span> dispos<span class=\"_ _0\"></span>izioni<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ch<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>egitt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mino le <span class=\"_ _1\"></span>contro<span class=\"_ _0\"></span>parti a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ch<span class=\"_ _0\"></span>iedere al <span class=\"_ _1\"></span>debitore,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>v<span class=\"_ _6\"></span>erif<span class=\"_ _0\"></span>icarsi di <span class=\"_ _1\"></span>determinat<span class=\"_ _3\"></span>i eventi, <span class=\"_\"> </span>l\u2019imme<span class=\"_ _3\"></span>diato <span class=\"_\"> </span>rimbors<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>delle <span class=\"_\"> </span>s<span class=\"_ _0\"></span>omme <span class=\"_\"> </span>prest<span class=\"_ _3\"></span>ate, <span class=\"_\"> </span>gener<span class=\"_ _0\"></span>ando <span class=\"_\"> </span>conseg<span class=\"_ _0\"></span>uentem<span class=\"_ _3\"></span>ente <span class=\"_\"> </span>un rischio d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> liq<span class=\"_ _0\"></span>uidit\u00e0.  Nell\u2019Acc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rdo d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"ff3\">riscadenz<span class=\"_ _0\"></span>iament<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ttosc<span class=\"_ _3\"></span>ritto \u00e8 <span class=\"_ _1\"></span>pr<span class=\"_ _3\"></span>ev<span class=\"_ _1\"></span>ist<span class=\"_ _0\"></span>o che, a partire<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>dalla<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>data di verifica<span class=\"_ _0\"></span> </span>che <span class=\"_ _25\"> </span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>31 <span class=\"_ _23\"> </span>marzo<span class=\"_ _3\"></span> <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>o<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>ni <span class=\"_ _25\"> </span>anno, <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>parame<span class=\"_ _3\"></span>tro <span class=\"_ _23\"> </span>finanziar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _23\"> </span>dovr\u00e0 <span class=\"_ _23\"> </span>essere <span class=\"_ _24\"></span>al<span class=\"_ _1\"></span>me<span class=\"_ _3\"></span>no <span class=\"_ _23\"> </span>p<span class=\"_ _1\"></span>ari <span class=\"_ _24\"></span>al Patrim<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>nio <span class=\"_ _5\"></span>Netto <span class=\"_ _5\"></span>Minimo <span class=\"_ _5\"></span>Consolid<span class=\"_ _0\"></span>ato <span class=\"_ _24\"></span>e<span class=\"_ _0\"></span>quivale<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te <span class=\"_ _5\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>30<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>milioni <span class=\"_ _5\"></span>di <span class=\"_ _23\"></span>e<span class=\"_ _3\"></span>uro<span class=\"_ _1\"></span>. <span class=\"_ _5\"></span>Tale <span class=\"_ _5\"></span>verifica<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>dovr\u00e0<span class=\"_ _3\"></span> esse<span class=\"_ _0\"></span>re effettuata<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>sin<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> al term<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> fina<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ziament<span class=\"_ _3\"></span>o previsto <span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>el 20<span class=\"_ _0\"></span>25. Il gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>ah<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ndra <span class=\"_ _3\"></span>ha emes<span class=\"_ _3\"></span>so<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>idejussione a <span class=\"_ _3\"></span>prima <span class=\"_ _3\"></span>richiesta <span class=\"_ _3\"></span>a favore <span class=\"_ _3\"></span>degli Is<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span>tut<span class=\"_ _0\"></span>i Fina<span class=\"_ _0\"></span>nziato<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>i nel c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>in cu<span class=\"_ _3\"></span>i la Pi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>infarin<span class=\"_ _3\"></span>a S.p.A.<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>no<span class=\"_ _0\"></span>n fosse<span class=\"_ _3\"></span> in g<span class=\"_ _0\"></span>rado <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>adem<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>iere<span class=\"_ _3\"></span> all<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> proprie<span class=\"_ _3\"></span> obbligazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i.<span class=\"_ _3\"></span> <span class=\"_ _6\"></span> Alla <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _3\"></span>31 ma<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>zo <span class=\"_ _0\"></span>2022 <span class=\"_ _3\"></span>il p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rame<span class=\"_ _3\"></span>tro f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>ario s<span class=\"_ _3\"></span>opra c<span class=\"_ _0\"></span>itato<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>isultava <span class=\"_ _3\"></span>rispettato<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>il dat<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span> 31 <span class=\"_ _6\"></span>di<span class=\"_ _1\"></span>cem<span class=\"_ _3\"></span>bre <span class=\"_ _6\"></span>risulta <span class=\"_ _1\"></span>rispettato<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>ancorc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>\u00e9 <span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ninf<span class=\"_ _0\"></span>luent<span class=\"_ _0\"></span>e <span class=\"_ _6\"></span>ai <span class=\"_ _5\"></span>f<span class=\"_ _0\"></span>ini <span class=\"_ _5\"></span>c<span class=\"_ _0\"></span>ontratt<span class=\"_ _0\"></span>uali. <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>ricorda<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>comu<span class=\"_ _0\"></span>nque<span class=\"_ _0\"></span> che <span class=\"_ _28\"> </span>un <span class=\"_ _27\"> </span>event<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ale <span class=\"_ _28\"> </span>sfor<span class=\"_ _0\"></span>ament<span class=\"_ _0\"></span>o <span class=\"_ _27\"> </span>della <span class=\"_ _28\"> </span>soglia <span class=\"_ _28\"> </span>min<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ma <span class=\"_ _4\"> </span>di<span class=\"_ _1\"></span> <span class=\"_ _28\"> </span>patrimo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>io <span class=\"_ _28\"> </span>netto <span class=\"_ _28\"> </span>conso<span class=\"_ _0\"></span>lidato <span class=\"_ _16\"> </span><span class=\"fff\">\u2013</span> riscontrat<span class=\"_ _3\"></span>o al 31 m<span class=\"_ _3\"></span>arzo 2023<span class=\"_ _3\"></span> <span class=\"_ _1\"></span><span class=\"fff\">\u2013<span class=\"_ _0\"></span><span class=\"ff3\"> non<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>com<span class=\"_ _0\"></span>portere<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>be<span class=\"_ _0\"></span> una<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>risol<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>zione<span class=\"_ _3\"></span> automati<span class=\"_ _0\"></span>ca d<span class=\"fff\">ell\u2019Acc<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rd<span class=\"_ _3\"></span>o </span></span></span>in <span class=\"_ _5\"></span>quant<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _5\"></span>pre<span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>specif<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>r<span class=\"_ _1\"></span>ime<span class=\"_ _0\"></span>di <span class=\"_ _6\"></span>o<span class=\"_ _1\"></span>ltre <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>dirit<span class=\"_ _0\"></span>to <span class=\"_ _5\"></span>degli <span class=\"_ _6\"></span>istituti <span class=\"_ _5\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>credito <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>rinu<span class=\"_ _0\"></span>nciare <span class=\"_ _6\"></span>ad ogni az<span class=\"_ _0\"></span>ione.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-96-2": {
   "value": "35 - RAP<span class=\"_ _0\"></span>PORTI CO<span class=\"_ _3\"></span>N PARTI CORRE<span class=\"_ _3\"></span>LATE Ai <span class=\"_ _22\"> </span>sensi <span class=\"_ _22\"> </span>della<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>co<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>nicazione <span class=\"_ _25\"> </span>Consob<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>n<span class=\"_ _1\"></span>. <span class=\"_ _25\"> </span>DEM/60<span class=\"_ _0\"></span>64293 <span class=\"_ _25\"> </span>del <span class=\"_ _22\"> </span>28 <span class=\"_ _22\"> </span>lugl<span class=\"_ _1\"></span>io <span class=\"_ _22\"> </span>2006 <span class=\"_ _25\"> </span>si <span class=\"_ _22\"> </span>ri<span class=\"_ _1\"></span>por<span class=\"_ _1\"></span>ta <span class=\"_ _23\"> </span>n<span class=\"_ _1\"></span>ella tabell<span class=\"_ _1\"></span>a che seg<span class=\"_ _0\"></span>ue un<span class=\"_ _1\"></span>a sintesi delle operazioni effettuate con l<span class=\"_ _1\"></span>e parti correlate, ivi inclu<span class=\"_ _1\"></span>se le<span class=\"_ _3\"></span> opera<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ioni <span class=\"_ _25\"> </span>infragruppo. <span class=\"_ _24\"></span>Ta<span class=\"_ _1\"></span>li <span class=\"_ _23\"> </span>oper<span class=\"_ _1\"></span>azioni <span class=\"_ _23\"> </span>sono <span class=\"_ _23\"> </span>regolate <span class=\"_ _23\"> </span>in<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>ba<span class=\"_ _1\"></span>se <span class=\"_ _24\"></span>al<span class=\"_ _1\"></span>le <span class=\"_ _23\"> </span>condizio<span class=\"_ _6\"></span>ni<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>mercato, tenuto <span class=\"_ _28\"> </span>con<span class=\"_ _1\"></span>to <span class=\"_ _4\"> </span>delle <span class=\"_ _28\"> </span>caratteristiche <span class=\"_ _28\"> </span>dei <span class=\"_ _28\"> </span>b<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i <span class=\"_ _28\"> </span>e <span class=\"_ _4\"> </span>dei <span class=\"_ _28\"> </span>servi<span class=\"_ _1\"></span>zi <span class=\"_ _4\"> </span>prestati. <span class=\"_ _4\"> </span>Le <span class=\"_ _27\"> </span>stesse <span class=\"_ _4\"> </span>no<span class=\"_ _1\"></span>n <span class=\"_ _28\"> </span>sono quali<span class=\"_ _1\"></span>ficabili come operazioni atipiche e/o inusuali ai <span class=\"_ _1\"></span>sensi della suddetta comunicazione.<span class=\"_ _1\"></span> Commerciali<span class=\"_ _1\"></span> Finanziar<span class=\"_ _1\"></span>i Operativ<span class=\"_ _1\"></span>i Finanziar<span class=\"_ _1\"></span>i (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Crediti<span class=\"_ _1\"></span> Debiti<span class=\"_ _1\"></span> Crediti<span class=\"_ _1\"></span> Debiti<span class=\"_ _1\"></span> Ricavi Costi Prov<span class=\"_ _1\"></span>enti Oneri Signature <span class=\"_ _1\"></span>S.r.l.  80<span class=\"ls0\"> </span>2 550<span class=\"ls0\"> </span>- 184<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>- - Tech Mahi<span class=\"_ _1\"></span>ndra Ltd <span class=\"_ _1\"></span> 71<span class=\"ls0\"> </span>521<span class=\"ls0\"> </span>- - 120<span class=\"ls0\"> </span>259<span class=\"ls0\"> </span>- - Tech Mahi<span class=\"_ _1\"></span>ndra Gmb<span class=\"_ _1\"></span>h  - - - - 95<span class=\"ls0\"> </span>- - - Born Group<span class=\"_ _1\"></span>  - - - - - 8 - - Ma<span class=\"_ _1\"></span>hindra&amp;M<span class=\"_ _1\"></span>ahindra<span class=\"_ _1\"></span> 115 - - - 527<span class=\"ls0\"> </span>- - - Ltd  Ma<span class=\"_ _1\"></span>hindra Holida<span class=\"_ _1\"></span>ys&amp;Resorts I<span class=\"_ _1\"></span>ndia<span class=\"_ _1\"></span> 60<span class=\"ls0\"> </span>58<span class=\"ls0\"> </span>- - 82<span class=\"ls0\"> </span>- - - L<span class=\"ls2c\">td<span class=\"_ _1\"></span></span> Automobili Pi<span class=\"_ _1\"></span>ninfarina 278<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>- - 2.501 - - - Gmbh <span class=\"_ _1\"></span> Totale<span class=\"_ _1\"></span> 604<span class=\"ls0\"> </span>634<span class=\"ls0\"> </span>550<span class=\"ls0\"> </span>- 3.50<span class=\"_ _1\"></span>9 302<span class=\"ls0\"> </span>- - Le opera<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span>ni infragr<span class=\"_ _0\"></span>uppo s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> r<span class=\"_ _0\"></span>iferi<span class=\"_ _1\"></span>sc<span class=\"_ _3\"></span>ono a:  \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Signat<span class=\"_ _0\"></span>ure S.r.<span class=\"_ _0\"></span>l.: c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ntratt<span class=\"_ _3\"></span>o di fi<span class=\"_ _0\"></span>nanziame<span class=\"_ _3\"></span>nto e <span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>oy<span class=\"_ _0\"></span>alties<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _0\"></span> compete<span class=\"_ _3\"></span>nza di<span class=\"_ _0\"></span> Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>a S.p.<span class=\"_ _0\"></span>A., </span></span>vendita <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>beni <span class=\"_ _27\"> </span>e <span class=\"_ _27\"> </span>royalties <span class=\"_ _27\"> </span>da <span class=\"_ _27\"> </span>parte <span class=\"_ _27\"> </span>di <span class=\"_ _27\"> </span>Pininfar<span class=\"_ _0\"></span>ina <span class=\"_ _27\"> </span>S.p.A., <span class=\"_ _27\"> </span>prestaz<span class=\"_ _3\"></span>ioni <span class=\"_ _16\"> </span>di <span class=\"_ _27\"> </span>serv<span class=\"_ _0\"></span>izi <span class=\"_ _16\"> </span>d<span class=\"_ _3\"></span>i compete<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>a d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> P<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ninfar<span class=\"_ _0\"></span>ina of<span class=\"_ _0\"></span> America C<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>rp.;<span class=\"_ _3\"></span> \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Tech <span class=\"_ _1\"></span>Mahindr<span class=\"_ _3\"></span>a <span class=\"_ _6\"></span>Ltd: <span class=\"_ _1\"></span>contratt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>prestaz<span class=\"_ _0\"></span>ioni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>servizi <span class=\"_ _6\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Pininfari<span class=\"_ _0\"></span>na <span class=\"_ _1\"></span>Deutsc<span class=\"_ _0\"></span>hland<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>Gm<span class=\"_ _0\"></span>bH, </span></span>contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di p<span class=\"_ _0\"></span>restaz<span class=\"_ _0\"></span>ioni d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> serviz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpeten<span class=\"_ _3\"></span>za di Pininfa<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>in<span class=\"_ _0\"></span>a of Ame<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ica C<span class=\"_ _3\"></span>orp<span class=\"_ _1\"></span>.; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Tech <span class=\"_ _3\"></span>Mahindra<span class=\"_ _3\"></span> GmbH:<span class=\"_ _0\"></span> c<span class=\"_ _3\"></span>ontratto<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>pr<span class=\"_ _1\"></span>est<span class=\"_ _3\"></span>azioni <span class=\"_ _3\"></span>di s<span class=\"_ _3\"></span>ervizio <span class=\"_ _3\"></span>di c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpete<span class=\"_ _3\"></span>nza <span class=\"_ _1\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>Pini<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>farina<span class=\"_ _3\"></span> </span></span>Deutsch<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>and<span class=\"_ _0\"></span> GmbH;<span class=\"_ _3\"></span> \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Born Gro<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>p: c<span class=\"_ _0\"></span>ontratt<span class=\"_ _3\"></span>o di affitto s<span class=\"_ _3\"></span>pa<span class=\"_ _1\"></span>zi<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>uso <span class=\"_ _0\"></span>ufficio da<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>parte <span class=\"_ _3\"></span>di Pininfarina<span class=\"_ _3\"></span> of Americ<span class=\"_ _0\"></span>a Corp<span class=\"_ _3\"></span>;<span class=\"_ _6\"></span> </span></span>\u2022 <span class=\"_ _2e\"> </span>Mahindr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>&amp;<span class=\"_ _0\"></span>Mahindr<span class=\"_ _3\"></span>a <span class=\"_ _24\"></span>Ltd: <span class=\"_ _24\"></span>cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>di <span class=\"_ _23\"> </span>brand<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>li<span class=\"_ _1\"></span>ce<span class=\"_ _3\"></span>nce<span class=\"ff3\"> <span class=\"_ _24\"></span>e <span class=\"_ _5\"></span>contratti <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>prestazi<span class=\"_ _0\"></span>oni <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>st<span class=\"_ _0\"></span>il<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>e<span class=\"_ _3\"></span> </span>ingegner<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a d<span class=\"_ _0\"></span>i com<span class=\"_ _0\"></span>petenza <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ell<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> Pi<span class=\"_ _0\"></span>ninfarina S.p.A.<span class=\"_ _0\"></span>; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Mahindr<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>Holidays<span class=\"_ _0\"></span>&amp;Res<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>ts <span class=\"_ _5\"></span>In<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ia <span class=\"_ _5\"></span>Ltd: <span class=\"_ _5\"></span>contratt<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>servizi <span class=\"_ _6\"></span>di <span class=\"_ _24\"></span>architett<span class=\"_ _3\"></span>ura <span class=\"_ _5\"></span>di <span class=\"_ _24\"></span>compet<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nza<span class=\"_ _0\"></span> </span></span>della P<span class=\"_ _0\"></span>ininfarina<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>S.p.A.<span class=\"_ _3\"></span>; \u2022<span class=\"ff7\"> <span class=\"_ _2e\"> </span><span class=\"ff3\">Automo<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>ili Pininfari<span class=\"_ _0\"></span>na <span class=\"_ _1\"></span>GmbH:<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>contratto di <span class=\"_ _1\"></span>prest<span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>stile <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>d <span class=\"_ _1\"></span>ingegneria, contr<span class=\"_ _0\"></span>atto di </span></span>distacco<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> cont<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>att<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di aff<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tto d<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>ompet<span class=\"_ _0\"></span>enza de<span class=\"_ _0\"></span>lla P<span class=\"_ _0\"></span>ininfarina<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>S.p.A. La <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>pogr<span class=\"_ _0\"></span>uppo<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>Pininfari<span class=\"_ _0\"></span>na <span class=\"_ _1\"></span>S.p.<span class=\"_ _0\"></span>A.,<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>ha<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>concluso<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>con Au<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>omob<span class=\"_ _0\"></span>ili <span class=\"_ _1\"></span>Pin<span class=\"_ _0\"></span>infarina<span class=\"_ _0\"></span> GmbH (di seguit<span class=\"_ _0\"></span>o anche <span class=\"_ _1\"></span>\u201cAP\u201d) <span class=\"_ _1\"></span>dodic<span class=\"_ _0\"></span>i <span class=\"_ _6\"></span>cont<span class=\"_ _0\"></span>ratti <span class=\"_ _1\"></span>success<span class=\"_ _3\"></span>iv<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>riconduc<span class=\"_ _3\"></span>ibili <span class=\"_ _6\"></span>al<span class=\"_ _0\"></span>lo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stesso <span class=\"_ _1\"></span>progett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>(rispetti<span class=\"_ _3\"></span>vamente <span class=\"_ _1\"></span>in data <span class=\"_ _5\"></span>29 <span class=\"_ _5\"></span>g<span class=\"_ _0\"></span>iugno <span class=\"_ _5\"></span>2018,<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>26 <span class=\"_ _5\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _5\"></span>2019, <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>magg<span class=\"_ _0\"></span>io <span class=\"_ _6\"></span>2019, <span class=\"_ _5\"></span>22 <span class=\"_ _6\"></span>lu<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>io <span class=\"_ _6\"></span>2019, <span class=\"_ _5\"></span>9 <span class=\"_ _5\"></span>dicemb<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>2019,<span class=\"_ _3\"></span> <span class=\"_ _24\"></span>23 marzo<span class=\"_ _0\"></span> 2021, 5<span class=\"_ _0\"></span> agosto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2021,<span class=\"_ _3\"></span> 8 novembre<span class=\"_ _3\"></span> 2021, 31 g<span class=\"_ _3\"></span>ennaio 202<span class=\"_ _3\"></span>2,<span class=\"_ _1\"></span> 21<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ma<span class=\"_ _0\"></span>rzo 2022,<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>8<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>aprile<span class=\"_ _0\"></span> 2022,<span class=\"_ _3\"></span> 2 maggio<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>2022<span class=\"_ _0\"></span>) per la<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>forn<span class=\"_ _0\"></span>itura di<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ser<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>izi di st<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>le e <span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ngeg<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>eria a<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>enti<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>ad <span class=\"_ _0\"></span>oggetto<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>lo sv<span class=\"_ _0\"></span>iluppo d<span class=\"_ _3\"></span>i un <span class=\"_ _1\"></span>progett<span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>concerne<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>te, in <span class=\"_ _1\"></span>sintes<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>: lo <span class=\"_ _1\"></span>stile <span class=\"_ _1\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _1\"></span>int<span class=\"_ _0\"></span>erni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>deg<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ester<span class=\"_ _3\"></span>ni <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una nuova v<span class=\"_ _1\"></span>ett<span class=\"_ _3\"></span>ura, la <span class=\"_ _5\"></span>progett<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ione <span class=\"_ _5\"></span>dei <span class=\"_ _5\"></span>\u201csistem<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>up<span class=\"_ _0\"></span>per <span class=\"_ _5\"></span>body\u201d <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>lla <span class=\"_ _5\"></span>scocca, <span class=\"_ _6\"></span>l<span class=\"_ _1\"></span>\u2019inte<span class=\"_ _0\"></span>grazio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>a <span class=\"_ _5\"></span>scocc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>i princi<span class=\"_ _0\"></span>pali siste<span class=\"_ _3\"></span>mi oper<span class=\"_ _3\"></span>ativi e <span class=\"_ _3\"></span>la re<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>lizzaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> delle <span class=\"_ _3\"></span>performa<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ces <span class=\"_ _3\"></span>richieste <span class=\"_ _3\"></span>di u<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>nuovo <span class=\"_ _0\"></span>veic<span class=\"_ _0\"></span>olo AP basat<span class=\"_ _3\"></span>o su una su<span class=\"_ _0\"></span>a nuov<span class=\"_ _0\"></span>a piattaf<span class=\"_ _3\"></span>or<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>. Il <span class=\"_ _27\"> </span>corrispettiv<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>t<span class=\"_ _3\"></span>otale <span class=\"_ _27\"> </span>pattuit<span class=\"_ _0\"></span>o <span class=\"_ _16\"> </span>d<span class=\"_ _3\"></span>all<span class=\"_ _1\"></span>e <span class=\"_ _28\"> </span>p<span class=\"_ _1\"></span>arti<span class=\"_ _3\"></span>,<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>a <span class=\"_ _27\"> </span>fronte <span class=\"_ _27\"> </span>dei <span class=\"_ _27\"> </span>Serviz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>di <span class=\"_ _16\"> </span>c<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>i <span class=\"_ _16\"> </span>s<span class=\"_ _3\"></span>opra <span class=\"_ _27\"> </span>ammont<span class=\"_ _3\"></span>a compless<span class=\"_ _0\"></span>ivamente<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a Euro 22.078.<span class=\"_ _3\"></span>793, <span class=\"_ _1\"></span>per una durata<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>comp<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>ess<span class=\"_ _0\"></span>iva prevista per l\u2019esec<span class=\"_ _3\"></span>uzione dei <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3\"></span>da g<span class=\"_ _3\"></span>iugno <span class=\"fff\">2018<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>maggio <span class=\"_ _3\"></span>2022. <span class=\"_ _3\"></span>L\u2019i<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>por<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> c<span class=\"_ _3\"></span>omplessiv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sopr<span class=\"_ _0\"></span>a me<span class=\"_ _3\"></span>nzionato<span class=\"_ _3\"></span> \u00e8 t<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> </span>da <span class=\"_ _27\"> </span>conf<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>urare <span class=\"_ _28\"> </span>l\u2019operazi<span class=\"_ _0\"></span>one <span class=\"_ _27\"> </span>come<span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>\u201coperazi<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>ne <span class=\"_ _27\"> </span>di<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>magg<span class=\"_ _3\"></span>iore <span class=\"_ _27\"> </span>rile<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>anz<span class=\"_ _0\"></span>a\u201d <span class=\"_ _27\"> </span>ai<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>sensi<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>dell<span class=\"_ _0\"></span>a normat<span class=\"_ _0\"></span>iva <span class=\"_ _24\"></span>appl<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>cabile.<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>Le <span class=\"_ _24\"></span>prestaz<span class=\"_ _3\"></span>ioni <span class=\"_ _24\"></span>previste <span class=\"_ _5\"></span>sono <span class=\"_ _24\"></span>state <span class=\"_ _5\"></span>erogate<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>nell\u2019ambit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>dell\u2019\u201c<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 ordinar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span><span class=\"fff\">la soc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>et\u00e0\u201d e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>a \u201cco<span class=\"_ _0\"></span>ndizi<span class=\"_ _0\"></span>oni di mer<span class=\"_ _3\"></span>cato\u201d<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span><span class=\"ff3\"> </span></span>36 - CO<span class=\"_ _0\"></span>MPENSI AM<span class=\"_ _3\"></span>MINISTRATORI<span class=\"_ _3\"></span> E SINDA<span class=\"_ _0\"></span>CI (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Amministratori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> 613<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span> Sindaci <span class=\"_ _1\"></span> 89<span class=\"ls0\"> </span>103<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 702<span class=\"ls0\"> </span>652<span class=\"ls0\"> </span>Il <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>omplessi<span class=\"_ _0\"></span>vo <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sostenut<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>al <span class=\"_ _24\"></span>31 <span class=\"_ _24\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _23\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>per <span class=\"_ _5\"></span>i <span class=\"_ _24\"></span>compens<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>spettanti <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>i dirigenti <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>respo<span class=\"_ _0\"></span>nsab<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _24\"></span>strateg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _24\"></span>Pininfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _5\"></span>pari <span class=\"_ _24\"></span>a <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>irca <span class=\"_ _24\"></span>1,3 <span class=\"_ _5\"></span>milioni <span class=\"_ _24\"></span>di euro. Nei <span class=\"_ _3\"></span>Debiti <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>forn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tori <span class=\"_ _3\"></span>sono <span class=\"_ _1d\"></span>inclusi <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>emolume<span class=\"_ _0\"></span>nti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>compete<span class=\"_ _3\"></span>nza <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _1d\"></span>per euro 37<span class=\"_ _0\"></span>,9 migl<span class=\"_ _0\"></span>iaia. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-97-3": {
   "value": "36 - CO<span class=\"_ _0\"></span>MPENSI AM<span class=\"_ _3\"></span>MINISTRATORI<span class=\"_ _3\"></span> E SINDA<span class=\"_ _0\"></span>CI (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>2 31 dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1  Amministratori<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> 613<span class=\"ls0\"> </span>549<span class=\"ls0\"> </span> Sindaci <span class=\"_ _1\"></span> 89<span class=\"ls0\"> </span>103<span class=\"ls0\"> </span>Totale<span class=\"_ _1\"></span> 702<span class=\"ls0\"> </span>652<span class=\"ls0\"> </span>Il <span class=\"_ _5\"></span>v<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>ore <span class=\"_ _24\"></span>c<span class=\"_ _0\"></span>omplessi<span class=\"_ _0\"></span>vo <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>costo<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>sostenut<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>al <span class=\"_ _24\"></span>31 <span class=\"_ _24\"></span>dicembre<span class=\"_ _3\"></span> <span class=\"_ _23\"></span>2022<span class=\"_ _0\"></span> <span class=\"_ _24\"></span>per <span class=\"_ _5\"></span>i <span class=\"_ _24\"></span>compens<span class=\"_ _3\"></span>i <span class=\"_ _24\"></span>spettanti <span class=\"_ _6\"></span>a<span class=\"_ _1\"></span>i dirigenti <span class=\"_ _24\"></span>co<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _24\"></span>respo<span class=\"_ _0\"></span>nsab<span class=\"_ _0\"></span>ilit\u00e0 <span class=\"_ _24\"></span>strateg<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>che <span class=\"_ _5\"></span>del <span class=\"_ _24\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _24\"></span>Pininfar<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>na <span class=\"_ _24\"></span>\u00e8 <span class=\"_ _5\"></span>pari <span class=\"_ _24\"></span>a <span class=\"_ _23\"> </span>c<span class=\"_ _0\"></span>irca <span class=\"_ _24\"></span>1,3 <span class=\"_ _5\"></span>milioni <span class=\"_ _24\"></span>di euro. Nei <span class=\"_ _3\"></span>Debiti <span class=\"_ _3\"></span>verso <span class=\"_ _3\"></span>forn<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tori <span class=\"_ _3\"></span>sono <span class=\"_ _1d\"></span>inclusi <span class=\"_ _3\"></span>debiti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>emolume<span class=\"_ _0\"></span>nti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>compete<span class=\"_ _3\"></span>nza <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>periodo <span class=\"_ _1d\"></span>per euro 37<span class=\"_ _0\"></span>,9 migl<span class=\"_ _0\"></span>iaia. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-98-2": {
   "value": "37 - CO<span class=\"_ _0\"></span>MPENSI A<span class=\"_ _3\"></span>LL<span class=\"_ _1\"></span>A SO<span class=\"_ _3\"></span>CIET\u00c0 DI REV<span class=\"_ _0\"></span>ISIONE<span class=\"_ _3\"></span> EX ART.<span class=\"_ _0\"></span> 149-<span class=\"_ _1\"></span>DUOD<span class=\"_ _0\"></span>ECIE<span class=\"_ _3\"></span>S<span class=\"_ _1\"></span> DE<span class=\"_ _0\"></span>L REGO<span class=\"_ _0\"></span>LAMEN<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>O EMITTENT<span class=\"_ _3\"></span>I In <span class=\"_ _2\"> </span>alleg<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>to <span class=\"_ _22\"> </span>il <span class=\"_ _2\"> </span>prospett<span class=\"_ _3\"></span>o <span class=\"_\"> </span>s<span class=\"_ _3\"></span>ui <span class=\"_\"> </span>co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>rispett<span class=\"_ _3\"></span>ivi <span class=\"_ _2\"> </span>di <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mp<span class=\"_ _3\"></span>etenza <span class=\"_ _2\"> </span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019eserci<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>io <span class=\"_ _2\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _22\"> </span>per <span class=\"_ _2\"> </span>i <span class=\"_ _2\"> </span>s<span class=\"_ _0\"></span>ervizi <span class=\"_ _22\"> </span>di revisione<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quelli <span class=\"_ _3\"></span>diversi<span class=\"_ _3\"></span> da<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>rev<span class=\"_ _0\"></span>isione <span class=\"_ _3\"></span>resi <span class=\"_ _3\"></span>dalla De<span class=\"_ _3\"></span>loitte<span class=\"_ _0\"></span> &amp;<span class=\"_ _3\"></span> To<span class=\"_ _0\"></span>uche <span class=\"_ _3\"></span>S.p.A.<span class=\"_ _3\"></span> e <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e e<span class=\"_ _3\"></span>ntit\u00e0<span class=\"_ _0\"></span> appartene<span class=\"_ _3\"></span>nti <span class=\"_ _22\"> </span>all<span class=\"_ _1\"></span>a <span class=\"_ _22\"> </span>sua <span class=\"_ _22\"> </span>rete <span class=\"_ _22\"> </span>in <span class=\"_ _22\"> </span>o<span class=\"_ _1\"></span>sse<span class=\"_ _3\"></span>quio <span class=\"_ _22\"> </span>all\u2019art. <span class=\"_ _22\"> </span>149<span class=\"ff3\">-duodecies<span class=\"_ _3\"></span> <span class=\"_\"> </span>de<span class=\"_ _3\"></span>l <span class=\"_\"> </span>Reg<span class=\"_ _3\"></span>olame<span class=\"_ _0\"></span>nto <span class=\"_ _22\"> </span>Emi<span class=\"_ _1\"></span>tte<span class=\"_ _3\"></span>nti </span>Conso<span class=\"_ _0\"></span>b.  Corris<span class=\"_ _1\"></span>pettivo (in m<span class=\"_ _0\"></span>igliai<span class=\"_ _3\"></span>a di eu<span class=\"_ _3\"></span>ro) <span class=\"_ _1f\"> </span><span class=\"ff6 ls0\">E<span class=\"_ _0\"></span>rogator<span class=\"_ _1\"></span>e del serv<span class=\"_ _1\"></span>izio<span class=\"_ _1\"></span> <span class=\"_ _34\"> </span>Destinatar<span class=\"_ _1\"></span>io del servizio<span class=\"_ _1\"></span> </span>2022 Revis<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>contab<span class=\"_ _1\"></span>ile<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _35\"> </span><span class=\"ff3\"> Deloitt<span class=\"_ _1\"></span>e &amp;<span class=\"_ _1\"></span> Tou<span class=\"_ _1\"></span>che S<span class=\"_ _1\"></span>.p.A. <span class=\"_ _6\"></span> <span class=\"_ _36\"> </span> Pi<span class=\"_ _1\"></span>ninfari<span class=\"_ _1\"></span>na S.p.<span class=\"_ _1\"></span>A.  <span class=\"_ _1\"></span>(1) <span class=\"_ _37\"> </span>90</span> Rete Deloit<span class=\"_ _1\"></span>te  <span class=\"_ _38\"> </span> Societ\u00e0 co<span class=\"_ _1\"></span>ntrollat<span class=\"_ _1\"></span>e  <span class=\"_ _39\"> </span>54 Pre<span class=\"_ _3\"></span>cedente re<span class=\"_ _0\"></span>visore  <span class=\"_ _34\"> </span> Pininf<span class=\"_ _3\"></span>arina S<span class=\"_ _0\"></span>.p.A.<span class=\"_ _0\"></span> e con<span class=\"_ _0\"></span>troll<span class=\"_ _3\"></span>at<span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>(<span class=\"_ _1\"></span>2) <span class=\"_ _38\"> </span>5<span class=\"_ _0\"></span>6  Altri servizi <span class=\"_ _1\"></span> <span class=\"_ _3a\"> </span><span class=\"ff3 ls2e\"> Deloitt<span class=\"_ _1\"></span>e &amp;<span class=\"_ _1\"></span> Tou<span class=\"_ _1\"></span>che S<span class=\"_ _1\"></span>.p.A. <span class=\"_ _6\"></span> <span class=\"_ _36\"> </span> Pi<span class=\"_ _1\"></span>ninfari<span class=\"_ _1\"></span>na S.p.<span class=\"_ _1\"></span>A. (<span class=\"_ _1\"></span>3) <span class=\"_ _3b\"> </span>68</span>Totale<span class=\"_ _1\"></span> <span class=\"_ _3c\"> </span>  <span class=\"_ _39\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _3d\"> </span>268(1)<span class=\"ff7\"> <span class=\"_ _17\"> </span><span class=\"fff\">co<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>rende <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>18 <span class=\"_ _6\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>liaia <span class=\"_ _1\"></span>i <span class=\"_ _6\"></span>corr<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>spetti<span class=\"_ _0\"></span>vi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019esame limitato <span class=\"_ _6\"></span><span class=\"ff3\">d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Dichi<span class=\"_ _0\"></span>arazione<span class=\"_ _3\"></span> </span></span></span>Non Fin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nzi<span class=\"_ _0\"></span>aria. (2)<span class=\"ff7\"> <span class=\"_ _17\"> </span></span>co<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>rende <span class=\"_ _25\"> </span>i <span class=\"_ _25\"> </span>servizi <span class=\"_ _25\"> </span>di <span class=\"_ _22\"> </span>rev<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>sione <span class=\"_ _25\"> </span>cont<span class=\"_ _3\"></span>abil<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>orting <span class=\"_ _23\"> </span>package <span class=\"_ _25\"> </span>cons<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>lidat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>31<span class=\"_ _0\"></span> marzo <span class=\"_ _25\"> </span>2022 <span class=\"_ _25\"> </span>ai <span class=\"_ _22\"> </span>fini <span class=\"_ _23\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o <span class=\"_ _25\"> </span>Consol<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>dato <span class=\"_ _25\"> </span>del <span class=\"_ _23\"> </span>gruppo <span class=\"_ _22\"> </span>Tec<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>Mah<span class=\"_ _0\"></span>indra <span class=\"_ _25\"> </span>e <span class=\"_ _22\"> </span>i <span class=\"_ _25\"> </span>servizi <span class=\"_ _25\"> </span>di revisione <span class=\"_ _3\"></span>del bilancio<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>d\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizi<span class=\"_ _0\"></span>o di Pi<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>infarin<span class=\"_ _3\"></span>a En<span class=\"_ _1\"></span><span class=\"ff3\">gineer<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ng<span class=\"_ _0\"></span> S.r.l. <span class=\"_ _0\"></span>in liquidaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one. </span>(3)<span class=\"ff7\"> <span class=\"_ _17\"> </span></span>co<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>rende <span class=\"_ _5\"></span>i <span class=\"_ _24\"></span>servizi <span class=\"_ _24\"></span>relat<span class=\"_ _0\"></span>ivi <span class=\"_ _24\"></span>ad <span class=\"_ _24\"></span>atti<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _24\"></span>di <span class=\"_ _5\"></span>b<span class=\"_ _1\"></span>enc<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rk <span class=\"_ _5\"></span>inerente <span class=\"_ _5\"></span>alla <span class=\"_ _24\"></span>Dichi<span class=\"_ _0\"></span>arazione <span class=\"_ _5\"></span>Non Finanzi<span class=\"_ _0\"></span>aria <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>support<span class=\"_ _3\"></span>o <span class=\"_ _24\"></span>metodo<span class=\"_ _3\"></span>logi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>bench<span class=\"_ _0\"></span>mark <span class=\"_ _6\"></span>i<span class=\"_ _1\"></span>nerente <span class=\"_ _6\"></span>il <span class=\"_ _5\"></span>progett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _5\"></span>ana<span class=\"_ _0\"></span>lisi <span class=\"_ _24\"></span>e<span class=\"_ _3\"></span> revisione <span class=\"_ _3\"></span>dell\u2019informat<span class=\"_ _3\"></span>iva finanzia<span class=\"_ _0\"></span>ria de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> Grup<span class=\"_ _0\"></span>po P<span class=\"ff3\">ininfarin<span class=\"_ _0\"></span>a. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-99-2": {
   "value": "38 - ALTRE <span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>NFOR<span class=\"_ _0\"></span>MAZION<span class=\"_ _3\"></span>I<span class=\"fse\"> </span>Posizione<span class=\"_ _3\"></span> f<span class=\"_ _1\"></span>inanzi<span class=\"_ _3\"></span>aria netta <span class=\"_ _0\"></span>consoli<span class=\"_ _3\"></span>data  31 dicembr<span class=\"_ _1\"></span>e 31 dicembr<span class=\"_ _1\"></span>e (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro)  Variazione<span class=\"_ _1\"></span> 2022<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span> 22.799<span class=\"_ _1\"></span> 29.358<span class=\"_ _1\"></span> (6.559)<span class=\"_ _1\"></span> Debiti p<span class=\"_ _1\"></span>er scoperti b<span class=\"_ _1\"></span>ancari <span class=\"_ _1\"></span> (2.200)<span class=\"_ _1\"></span> - (2.200)<span class=\"_ _1\"></span> Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti<span class=\"_ _1\"></span> (3.578)<span class=\"_ _1\"></span> (3.592)<span class=\"_ _1\"></span> 14<span class=\"ls0\"> </span>Pass<span class=\"_ _1\"></span>ivit\u00e0 correnti per d<span class=\"_ _1\"></span>iritto d\u2019<span class=\"_ _1\"></span>uso<span class=\"_ _1\"></span><span class=\"ff3\"> </span>(961) (1.018)<span class=\"_ _1\"></span> 57<span class=\"ls0\"> </span>Disponibil<span class=\"_ _1\"></span>it\u00e0 monetar<span class=\"_ _1\"></span>ie nette /<span class=\"_ _1\"></span> <span class=\"_ _1\"></span> (Indebitament<span class=\"_ _1\"></span>o Netto a<span class=\"_ _1\"></span> brev<span class=\"_ _1\"></span>e termine)<span class=\"_ _1\"></span> 16.0<span class=\"_ _1\"></span>60 24.7<span class=\"_ _1\"></span>48 (8.6<span class=\"_ _1\"></span>88) Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie no<span class=\"_ _1\"></span>n correnti v<span class=\"_ _1\"></span>erso p<span class=\"_ _1\"></span>arti <span class=\"_ _1\"></span>correlat<span class=\"_ _1\"></span>e 550<span class=\"ls0\"> </span>550<span class=\"ls0\"> </span>- Pass<span class=\"_ _1\"></span>ivit\u00e0 non correnti p<span class=\"_ _1\"></span>er diritto d\u2019<span class=\"_ _1\"></span>uso<span class=\"_ _6\"></span><span class=\"ff3\"> </span>(1.630)<span class=\"_ _1\"></span> (2.322)<span class=\"_ _1\"></span> 692<span class=\"ls0\"> </span>Altre pa<span class=\"_ _1\"></span>ssiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie non correnti <span class=\"_ _1\"></span> (13.683)<span class=\"_ _1\"></span> (16.046)<span class=\"_ _1\"></span> 2.363 Indebitament<span class=\"_ _1\"></span>o Netto<span class=\"_ _1\"></span> a medio<span class=\"_ _1\"></span>-lungo<span class=\"_ _1\"></span> termine<span class=\"_ _1\"></span> (14<span class=\"_ _1\"></span>.763) (17<span class=\"_ _1\"></span>.818) 3.05<span class=\"_ _1\"></span>5 POSIZIONE<span class=\"_ _1\"></span> FINANZI<span class=\"_ _1\"></span>ARIA NETT<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span> 1.29<span class=\"_ _1\"></span>7 6.93<span class=\"_ _1\"></span>0 (5.6<span class=\"_ _1\"></span>33) Indebit<span class=\"_ _0\"></span>amento Fin<span class=\"_ _3\"></span>anziario Net<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>o Con<span class=\"_ _3\"></span>s<span class=\"_ _1\"></span>oli<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>ato (O<span class=\"_ _1\"></span>rientamento ES<span class=\"_ _1\"></span>MA 32-3<span class=\"_ _1\"></span>82-1138 d<span class=\"_ _1\"></span>el 4 ma<span class=\"_ _1\"></span>rzo 2021)<span class=\"_ _1\"></span> 31 dicembr<span class=\"_ _1\"></span>e 31 dicembr<span class=\"_ _1\"></span>e (i<span class=\"_ _1\"></span>n migliaia di<span class=\"_ _1\"></span> euro) Variazione<span class=\"_ _1\"></span> 2022<span class=\"ls0\"> </span>2021<span class=\"ls0\"> </span>(A) Disp<span class=\"_ _1\"></span>onibilit\u00e0 liquid<span class=\"_ _1\"></span>e (22.799)<span class=\"_ _1\"></span> (29.358)<span class=\"_ _1\"></span> 6.559 (B) Mezzi equiv<span class=\"_ _1\"></span>alenti a di<span class=\"_ _1\"></span>spo<span class=\"_ _1\"></span>nibilit\u00e0 liqui<span class=\"_ _1\"></span>de - - - (C) Altre attiv<span class=\"_ _1\"></span>it\u00e0 finanzia<span class=\"_ _1\"></span>rie correnti<span class=\"_ _1\"></span> - - - (D) Totale liquidit\u00e0<span class=\"_ _1\"></span> (A+B+C)<span class=\"_ _6\"></span> (22<span class=\"_ _1\"></span>.799) (29<span class=\"_ _1\"></span>.358) 6.55<span class=\"_ _1\"></span>9 (E) Debiti fina<span class=\"_ _1\"></span>nziari corre<span class=\"_ _1\"></span>nti<span class=\"_ _1\"></span> 2.200 - 2.200 (F) Parte corr<span class=\"_ _1\"></span>ente dell'ind<span class=\"_ _1\"></span>ebitam<span class=\"_ _1\"></span>ento non <span class=\"_ _1\"></span>corrente<span class=\"_ _1\"></span> 4.539 4.610 (71)<span class=\"_ _1\"></span> (G) Indebitament<span class=\"_ _1\"></span>o finan<span class=\"_ _1\"></span>ziario c<span class=\"_ _1\"></span>orrente (E+F)<span class=\"_ _6\"></span> 6.73<span class=\"_ _1\"></span>9 4.61<span class=\"_ _1\"></span>0 2.12<span class=\"_ _1\"></span>9 (H) Indebitament<span class=\"_ _1\"></span>o finan<span class=\"_ _1\"></span>ziario c<span class=\"_ _1\"></span>orrente nett<span class=\"_ _1\"></span>o (G+D)<span class=\"_ _6\"></span> (16<span class=\"_ _1\"></span>.060) (24<span class=\"_ _1\"></span>.748) 8.68<span class=\"_ _1\"></span>8 (I) Debiti fina<span class=\"_ _1\"></span>nziari non corr<span class=\"_ _1\"></span>enti<span class=\"_ _1\"></span> 15.313<span class=\"_ _1\"></span> 18.368<span class=\"_ _1\"></span> (3.055)<span class=\"_ _1\"></span> (J) Strumenti d<span class=\"_ _1\"></span>i debito<span class=\"_ _1\"></span> - - - (K) Debiti comm<span class=\"_ _1\"></span>erciali <span class=\"_ _1\"></span>e altri debiti<span class=\"_ _1\"></span> corren<span class=\"_ _1\"></span>ti - - - (L)<span class=\"ls0\"> </span>Indebitament<span class=\"_ _1\"></span>o finan<span class=\"_ _1\"></span>ziario nett<span class=\"_ _1\"></span>o non corr<span class=\"_ _1\"></span>ente (I+J<span class=\"_ _1\"></span>+K)<span class=\"_ _1\"></span> 15.3<span class=\"_ _1\"></span>13 18.3<span class=\"_ _1\"></span>68 (3.0<span class=\"_ _1\"></span>55) (M) Indebitament<span class=\"_ _1\"></span>o finan<span class=\"_ _1\"></span>ziario nett<span class=\"_ _1\"></span>o (H+L)<span class=\"_ _6\"></span> (74<span class=\"_ _1\"></span>7) (6.3<span class=\"_ _1\"></span>80) 5.63<span class=\"_ _1\"></span>3 Il <span class=\"_ _1\"></span>pros<span class=\"_ _0\"></span>petto dell\u2019\u201dIndeb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ment<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>fin<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>nzi<span class=\"_ _0\"></span>ario <span class=\"_ _1\"></span>nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d \u00e8 <span class=\"_ _1\"></span><span class=\"ff3\">so<span class=\"_ _1\"></span>pra<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>prese<span class=\"_ _0\"></span>ntato nel formato <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>gger<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>to </span>dagli Orie<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tame<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span> 32-<span class=\"lsc\">82</span>-1138 in mate<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia di ob<span class=\"_ _0\"></span>blighi di info<span class=\"_ _0\"></span>rmati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>a ai <span class=\"_ _1\"></span>se<span class=\"_ _3\"></span>nsi del Regolame<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o UE <span class=\"_ _25\"> </span>2017/112<span class=\"_ _0\"></span>9 <span class=\"_ _25\"> </span>pubblicati <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>all\u2019E<span class=\"_ _0\"></span>SMA <span class=\"_ _25\"> </span>ed <span class=\"_ _25\"> </span>entrati <span class=\"_ _25\"> </span>in <span class=\"_ _25\"> </span>vigore <span class=\"_ _23\"> </span>i<span class=\"_ _1\"></span>l <span class=\"_ _22\"> </span>5<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>maggio <span class=\"_ _25\"> </span>2021.<span class=\"_ _3\"></span> <span class=\"_ _22\"> </span>Tale <span class=\"_ _22\"> </span>pros<span class=\"_ _0\"></span>petto,<span class=\"_ _3\"></span> avendo<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>come <span class=\"_ _1\"></span>oggetto <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>\u2019\u201dIn<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>eb<span class=\"_ _0\"></span>itamento <span class=\"_ _6\"></span>finan<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>iario <span class=\"_ _6\"></span>nett<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>\u201d,<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>evidenzi<span class=\"_ _0\"></span>a <span class=\"_ _6\"></span>le <span class=\"_ _6\"></span>attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>segno<span class=\"_ _3\"></span> negat<span class=\"_ _0\"></span>ivo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>pa<span class=\"_ _1\"></span>ss<span class=\"_ _3\"></span>ivi<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>segn<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>positi<span class=\"_ _3\"></span>vo<span class=\"_ _1\"></span>.  <span class=\"_ _6\"></span>Nel p<span class=\"_ _1\"></span>rospett<span class=\"_ _3\"></span>o <span class=\"_ _6\"></span>su<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>\u201cPosi<span class=\"_ _0\"></span>zione <span class=\"_ _1\"></span>fin<span class=\"_ _0\"></span>anzia<span class=\"_ _0\"></span>ria <span class=\"_ _1\"></span>netta\u201d<span class=\"_ _3\"></span>, sopra <span class=\"_ _3\"></span>esposto, <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>tti<span class=\"_ _0\"></span>vit\u00e0 s<span class=\"_ _3\"></span>ono in<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ece <span class=\"_ _3\"></span>prese<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>tate <span class=\"_ _3\"></span>con s<span class=\"_ _3\"></span>egno <span class=\"_ _3\"></span>posi<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>vo <span class=\"_ _3\"></span>e le <span class=\"_ _3\"></span>passivit\u00e0<span class=\"_ _3\"></span> con <span class=\"_ _3\"></span>segno<span class=\"_ _3\"></span> negat<span class=\"_ _0\"></span>ivo. La differe<span class=\"_ _3\"></span>nza tra il <span class=\"_ _0\"></span>valore de<span class=\"_ _3\"></span>lla \u201cPosizio<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e f<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nanzi<span class=\"_ _0\"></span>aria <span class=\"_ _0\"></span>netta\u201d e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019\u201dInde<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>tam<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o finanz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ario<span class=\"_ _3\"></span> netto\u201d <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _26\"> </span>im<span class=\"_ _0\"></span>puta<span class=\"_ _0\"></span>bile <span class=\"_ _26\"> </span>al <span class=\"_ _26\"> </span>fatto <span class=\"_ _26\"> </span>c<span class=\"_ _3\"></span>h<span class=\"_ _1\"></span>e <span class=\"_ _26\"> </span>l\u2019\u201dInde<span class=\"_ _0\"></span>bit<span class=\"_ _0\"></span>amento <span class=\"_ _26\"> </span>F<span class=\"_ _0\"></span>inanziari<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _26\"> </span>Netto\u201d <span class=\"_ _16\"> </span>non <span class=\"_ _26\"> </span>incl<span class=\"_ _0\"></span>ude <span class=\"_ _26\"> </span>i finanziam<span class=\"_ _0\"></span>enti <span class=\"_ _5\"></span>attivi<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>e <span class=\"_ _5\"></span>i <span class=\"_ _24\"></span>crediti <span class=\"_ _24\"></span>f<span class=\"_ _0\"></span>inanz<span class=\"_ _0\"></span>iari <span class=\"_ _5\"></span>a <span class=\"_ _23\"></span>me<span class=\"_ _3\"></span>dio<span class=\"_ _1\"></span>-lungo<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>term<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ne. <span class=\"_ _5\"></span>Tali <span class=\"_ _24\"></span>differe<span class=\"_ _0\"></span>nze <span class=\"_ _5\"></span>ammont<span class=\"_ _0\"></span>ano compless<span class=\"_ _0\"></span>ivamente<span class=\"_ _3\"></span> <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>eu<span class=\"_ _0\"></span>ro <span class=\"_ _4\"> </span>550 <span class=\"_\"> </span>mig<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>iaia <span class=\"_\"> </span>al <span class=\"_ _4\"> </span>31 <span class=\"_\"> </span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _30\"> </span>2022 <span class=\"_ _4\"> </span>(ste<span class=\"_ _3\"></span>sso <span class=\"_ _4\"> </span>ammo<span class=\"_ _0\"></span>ntare <span class=\"_\"> </span>al <span class=\"_ _4\"> </span>31<span class=\"_ _3\"></span> dicem<span class=\"_ _0\"></span>bre 2021).<span class=\"_ _0\"></span> Si <span class=\"_ _7\"> </span>rammenta <span class=\"_ _7\"> </span>che <span class=\"_ _2b\"> </span>l<span class=\"_ _1\"></span>\u2019Indeb<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>tame<span class=\"_ _3\"></span>nto <span class=\"_ _7\"> </span>netto <span class=\"_ _7\"> </span>al <span class=\"_ _2a\"> </span>31 <span class=\"_ _7\"> </span>dicem<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>re <span class=\"_ _7\"> </span>2022 <span class=\"_ _7\"> </span>include<span class=\"_ _3\"></span> <span class=\"_ _2a\"> </span>l\u2019effetto<span class=\"_ _3\"></span> dell<span class=\"fff\">\u2019</span>applic<span class=\"_ _3\"></span>azione del pr<span class=\"_ _0\"></span>incipio IFR<span class=\"_ _3\"></span>S <span class=\"_ _1\"></span>16 pe<span class=\"_ _0\"></span>r un importo c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>mpless<span class=\"_ _0\"></span>ivo<span class=\"_ _1\"></span> di ci<span class=\"_ _0\"></span>rca 2,6 mil<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>oni di e<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ro contro <span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>alore a<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> 31 dicem<span class=\"_ _3\"></span>bre 2021 p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> a 3,3 m<span class=\"_ _0\"></span>ilion<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> di eu<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>o. Operazioni<span class=\"_ _3\"></span> s<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>gnificati<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>e non r<span class=\"_ _0\"></span>icor<span class=\"_ _0\"></span>renti Ai <span class=\"_ _5\"></span>sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>comunicaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Consob <span class=\"_ _1\"></span>n. <span class=\"_ _5\"></span>DEM/60<span class=\"_ _3\"></span>64293<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>28 <span class=\"_ _1\"></span>luglio <span class=\"_ _5\"></span>2006<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>precisa <span class=\"_ _6\"></span>che <span class=\"_ _1\"></span>nel corso <span class=\"_\"> </span>del<span class=\"_ _0\"></span>l\u2019eserciz<span class=\"_ _0\"></span>io<span class=\"_ _1\"></span> <span class=\"_\"> </span>il <span class=\"_\"> </span>Gr<span class=\"ff3\">upp<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>P<span class=\"_ _0\"></span>ininfari<span class=\"_ _0\"></span>na <span class=\"_\"> </span>non <span class=\"_\"> </span>ha <span class=\"_\"> </span>effettuat<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_\"> </span>operaz<span class=\"_ _0\"></span>ioni <span class=\"_\"> </span>signific<span class=\"_ _0\"></span>ative <span class=\"_\"> </span>non<span class=\"_ _0\"></span> </span>ricorrent<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>. Operazioni<span class=\"_ _3\"></span> atipiche e<span class=\"_ _0\"></span> inusuali<span class=\"_ _3\"></span> Ai <span class=\"_ _5\"></span>sens<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>ella<span class=\"_ _0\"></span> <span class=\"_ _6\"></span>comunicaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Consob <span class=\"_ _1\"></span>n. <span class=\"_ _5\"></span>DEM/60<span class=\"_ _3\"></span>64293<span class=\"_ _3\"></span> <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>28 <span class=\"_ _1\"></span>luglio <span class=\"_ _5\"></span>2006<span class=\"_ _0\"></span>, <span class=\"_ _5\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _6\"></span>precisa <span class=\"_ _6\"></span>che <span class=\"_ _1\"></span>nel corso<span class=\"_ _0\"></span> de<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>l\u2019ese<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>cizio<span class=\"_ _3\"></span> il <span class=\"_ _3\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>Pininf<span class=\"_ _0\"></span>arina<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>ha eff<span class=\"_ _3\"></span>ett<span class=\"ff3\">ua<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>atipic<span class=\"_ _0\"></span>he <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>inu<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>i, c<span class=\"_ _3\"></span>os\u00ec </span>come <span class=\"_ _23\"> </span>d<span class=\"_ _1\"></span>ef<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>nit<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span>dal<span class=\"_ _0\"></span>la <span class=\"_ _25\"> </span>Com<span class=\"_ _0\"></span>unicaz<span class=\"_ _3\"></span>ion<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>stessa, <span class=\"_ _23\"> </span>second<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _23\"> </span>quale <span class=\"_ _23\"> </span>l<span class=\"_ _1\"></span>e <span class=\"_ _23\"> </span>oper<span class=\"_ _0\"></span>azioni <span class=\"_ _23\"> </span>atipic<span class=\"_ _0\"></span>he <span class=\"_ _25\"> </span>e/o inusua<span class=\"_ _0\"></span>li<span class=\"_ _1\"></span> <span class=\"_ _22\"> </span>so<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>o <span class=\"_ _22\"> </span>quelle <span class=\"_ _25\"> </span>op<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>azi<span class=\"_ _0\"></span>oni <span class=\"_ _2\"> </span>c<span class=\"_ _3\"></span>he <span class=\"_ _2\"> </span>pe<span class=\"_ _3\"></span>r <span class=\"_ _2\"> </span>sig<span class=\"_ _3\"></span>nifi<span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>ativit\u00e0/rile<span class=\"_ _0\"></span>vanza, <span class=\"_ _25\"> </span>natura <span class=\"_ _22\"> </span>delle <span class=\"_ _22\"> </span>contr<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>part<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, oggetto<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>della <span class=\"_ _27\"> </span>transaz<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>one, <span class=\"_ _27\"> </span>modal<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>dete<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>naz<span class=\"_ _0\"></span>ione <span class=\"_ _27\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span> <span class=\"_ _27\"> </span>pr<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>zo <span class=\"_ _27\"> </span>di <span class=\"_ _16\"> </span>t<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>asfer<span class=\"_ _0\"></span>imento<span class=\"_ _3\"></span> <span class=\"_ _16\"> </span>e tempistic<span class=\"_ _3\"></span>a <span class=\"_ _2e\"> </span>dell\u2019acc<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>dime<span class=\"_ _3\"></span>nto <span class=\"_ _2e\"> </span>poss<span class=\"_ _3\"></span>ono <span class=\"_ _2e\"> </span>dare<span class=\"_ _3\"></span> <span class=\"_ _3e\"> </span>luog<span class=\"_ _3\"></span>o <span class=\"_ _2e\"> </span>a <span class=\"_ _2e\"> </span>dub<span class=\"_ _0\"></span>bi <span class=\"_ _2e\"> </span>i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _2e\"> </span>o<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>dine: <span class=\"_ _3f\"> </span>alla<span class=\"_ _0\"></span> corrette<span class=\"_ _0\"></span>zza/com<span class=\"_ _3\"></span>pl<span class=\"_ _1\"></span>etez<span class=\"_ _3\"></span>za <span class=\"_ _8\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>le <span class=\"_ _8\"> </span>informa<span class=\"_ _0\"></span>zioni <span class=\"_ _2f\"> </span>i<span class=\"_ _1\"></span>n <span class=\"_ _8\"> </span>bilanc<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>o, <span class=\"_ _8\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _2c\"> </span>conf<span class=\"_ _0\"></span>litto <span class=\"_ _8\"> </span>di <span class=\"_ _8\"> </span>interess<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>, <span class=\"_ _8\"> </span>alla salvagu<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>rdia <span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>el p<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>trim<span class=\"_ _3\"></span>onio azienda<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>e,<span class=\"_ _0\"></span> alla tutela degli <span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>isti di m<span class=\"_ _0\"></span>inoranza. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "it",
    "entity": "scheme:815600EB5D56D95BA637",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}