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    "entity": "scheme:815600EE82868C20A274",
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   "value": "-276000",
   "decimals": -3,
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    "unit": "iso4217:EUR"
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  },
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   "value": "785000",
   "decimals": -3,
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    "entity": "scheme:815600EE82868C20A274",
    "period": "2021-01-01T00:00:00/2022-01-01T00:00:00",
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   "decimals": -3,
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    "entity": "scheme:815600EE82868C20A274",
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    "unit": "iso4217:EUR"
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   "decimals": -3,
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    "unit": "iso4217:EUR"
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   "dimensions": {
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    "entity": "scheme:815600EE82868C20A274",
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    "unit": "iso4217:EUR"
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
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    "unit": "iso4217:EUR"
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   "decimals": -3,
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    "unit": "iso4217:EUR"
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   "decimals": -3,
   "dimensions": {
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    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
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   "value": "-146000",
   "decimals": -3,
   "dimensions": {
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    "entity": "scheme:815600EE82868C20A274",
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   "dimensions": {
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   "decimals": -3,
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    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
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   "decimals": -3,
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   "decimals": -3,
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    "concept": "SOF:IncreaseDecreaseInEquityClassifiedAsFinancingActivities",
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    "unit": "iso4217:EUR"
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   "decimals": -3,
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    "unit": "iso4217:EUR"
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   "decimals": -3,
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    "entity": "scheme:815600EE82868C20A274",
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    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
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   "decimals": -3,
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    "entity": "scheme:815600EE82868C20A274",
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    "entity": "scheme:815600EE82868C20A274",
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   "value": "2.1.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs6\">IL GRUPPO </span>La <span class=\"_ _a\"></span>controllant<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span><span class=\"ff4\">Softla<span class=\"_ _0\"></span>b <span class=\"_ _a\"></span>S.p.A.</span> <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span><span class=\"ff4\">Gals <span class=\"_ _9\"></span>&amp; <span class=\"_ _a\"></span>Part<span class=\"_ _0\"></span>ners <span class=\"_ _9\"></span>S.r.l.</span> <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>detiene <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>97,07% <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">Softl<span class=\"_ _0\"></span>ab <span class=\"_ _9\"></span>Holding </span>S.r.l.<span class=\"ff1\"> <span class=\"_ _9\"></span>la <span class=\"_ _20\"></span>quale, <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>sua <span class=\"_ _20\"></span>volt<span class=\"_ _0\"></span>a, <span class=\"_ _9\"></span>detiene <span class=\"_ _20\"></span>direttamente <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>indirettamente <span class=\"_ _20\"></span>n. <span class=\"_ _20\"></span>8.518.174 <span class=\"_ _20\"></span>azioni <span class=\"_ _9\"></span>della <span class=\"_ _20\"></span>Societ<span class=\"_ _0\"></span>\u00e0, </span>pari al 63,05%<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>sociale. <span class=\"_ _0\"></span>In particolare, <span class=\"_ _0\"></span><span class=\"ff4\">Softla<span class=\"_ _0\"></span>b Holding <span class=\"_ _0\"></span>S.r.l.</span> possiede <span class=\"_ _0\"></span>(i) direttamente, n.<span class=\"_ _0\"></span> 125.867 <span class=\"_ _4\"> </span>azioni <span class=\"_ _7\"> </span>\u2013 <span class=\"_ _4\"> </span>pari <span class=\"_ _7\"> </span>al<span class=\"_ _0\"></span>lo <span class=\"_ _4\"> </span>0,93% <span class=\"_ _7\"> </span>\u2013 <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span>capitale <span class=\"_ _7\"> </span>sociale <span class=\"_ _4\"> </span>di <span class=\"_ _7\"> </span><span class=\"ff4\">Softlab <span class=\"_ _7\"> </span>S.p.A.</span> <span class=\"_ _4\"> </span>e <span class=\"_ _7\"> </span>(ii) <span class=\"_ _7\"> </span>indirettamente <span class=\"_ _4\"> </span>n.<span class=\"_ _0\"></span> 8.392.307 a<span class=\"_ _0\"></span>zioni del <span class=\"_ _0\"></span>capi<span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>sociale di<span class=\"ff4\"> <span class=\"_ _0\"></span>Softla<span class=\"_ _0\"></span>b <span class=\"_ _0\"></span>S.p.A.</span>, <span class=\"_ _0\"></span>poich\u00e9 detien<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>100% <span class=\"_ _0\"></span>del capital<span class=\"_ _0\"></span>e socia<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> Softlab <span class=\"_ _0\"></span>Tech S.p.A.<span class=\"ff1\">, la <span class=\"_ _0\"></span>quale detiene il<span class=\"_ _0\"></span> 100% del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>sociale di <span class=\"_ _0\"></span>Holding <span class=\"_ _0\"></span>IT S.r.l che, <span class=\"_ _0\"></span>a sua volt<span class=\"_ _0\"></span>a, </span>detiene una <span class=\"_ _1\"></span>partecipazione del 100% <span class=\"_ _1\"></span>nel capitale soci<span class=\"_ _1\"></span>ale di Tec<span class=\"_ _1\"></span>h Rain S.p.A., <span class=\"_ _1\"></span>titolare del 62,11% <span class=\"_ _1\"></span>del capitale sociale della Societ\u00e0. Softlab <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>assoggettata <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>direzione <span class=\"_ _20\"></span>e <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>oordinamento <span class=\"_ _8\"></span>ai <span class=\"_ _20\"></span>sensi <span class=\"_ _20\"></span>dell\u2019art. <span class=\"_ _20\"></span>2497 <span class=\"_ _20\"></span>cod. <span class=\"_ _20\"></span>civ. <span class=\"_ _20\"></span>in <span class=\"_ _20\"></span>quanto, nonostante <span class=\"_ _6\"> </span>l\u2019azionista <span class=\"_ _6\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>maggioranza <span class=\"_ _6\"> </span>abbia <span class=\"_ _6\"> </span>il <span class=\"_ _5\"> </span>controllo <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>diri<span class=\"_ _0\"></span>tto <span class=\"_ _6\"> </span>sulla <span class=\"_ _6\"> </span>Societ\u00e0, <span class=\"_ _6\"> </span>il <span class=\"_ _6\"> </span>Co<span class=\"_ _0\"></span>nsiglio <span class=\"_ _6\"> </span>di Amministrazione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>Softlab <span class=\"_ _17\"> </span>adotta <span class=\"_ _17\"> </span>autonoma<span class=\"_ _0\"></span>mente <span class=\"_ _17\"> </span>tutte <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>decision<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>strategiche <span class=\"_ _17\"> </span>inerenti <span class=\"_ _17\"> </span>la conduzione del <span class=\"ff4\">business</span>.  3.2.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">VALUTAZIONE DEGLI AM<span class=\"_ _1\"></span>MINISTRATORI RIS<span class=\"_ _1\"></span>PETTO AI REQUISITI </span>DI CONTINUIT\u00c0 AZI<span class=\"_ _1\"></span>ENDALE  Il bilancio al <span class=\"_ _0\"></span>31 dicembre 2022 c<span class=\"_ _0\"></span>hiude con <span class=\"_ _0\"></span>un utile dell\u2019esercizio pari <span class=\"_ _0\"></span>a 3.168 mig<span class=\"_ _0\"></span>liaia di euro ed un patrimonio <span class=\"_ _6\"> </span>netto <span class=\"_ _6\"> </span>posit<span class=\"_ _0\"></span>ivo <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>9.441 <span class=\"_ _6\"> </span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _6\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _6\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>crescita <span class=\"_ _6\"> </span>rispetto <span class=\"_ _5\"> </span>all\u2019esercizio <span class=\"_ _6\"> </span>precedente (positivo <span class=\"_ _8\"></span>per <span class=\"_ _4\"></span>6.057 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _20\"></span>nell\u2019ese<span class=\"_ _0\"></span>rcizio <span class=\"_ _8\"></span>precedente) <span class=\"_ _4\"></span>prevalentemente <span class=\"_ _4\"></span>ag<span class=\"_ _1\"></span>li <span class=\"_ _4\"> </span>utili <span class=\"_ _8\"></span>portati <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span> nuovo dall\u2019esercizio precedente.<span class=\"_ _0\"></span> La <span class=\"_ _9\"></span>posizione <span class=\"_ _9\"></span>finanziaria <span class=\"_ _20\"></span>netta <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>negativa <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>1.23<span class=\"_ _0\"></span>0 <span class=\"_ _9\"></span>migliaia <span class=\"_ _9\"></span>avendo <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _a\"></span>dis<span class=\"_ _0\"></span>ponibilit\u00e0 <span class=\"_ _9\"></span>liquide pari <span class=\"_ _1\"></span>a 2.135 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro, di <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ui 698 <span class=\"_ _3\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _1\"></span>di euro <span class=\"_ _1\"></span>presso la <span class=\"_ _1\"></span>controllata <span class=\"ff4\">Acotel <span class=\"_ _1\"></span>Interactive India </span>Private <span class=\"_ _0\"></span>Limited<span class=\"ff1\"> <span class=\"_ _0\"></span>(<span class=\"ff5\">\u201cAcotel <span class=\"_ _0\"></span>Indi<span class=\"_ _0\"></span>a\u201d</span>) <span class=\"_ _0\"></span>mantenute a <span class=\"_ _0\"></span>presidio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contenzioso <span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>utario pe<span class=\"_ _0\"></span>ndente, <span class=\"_ _0\"></span>a f<span class=\"_ _0\"></span>ronte </span>di <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a 3.365 <span class=\"_ _3\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>rappresentate <span class=\"_ _3\"></span>dal finanziamento <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>ceso per perfezionare l\u2019acquisto del ramo d\u2019azienda attivo ne<span class=\"_ _0\"></span>l settore insurance da <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b Tech S.p.A..</span> A differenza dell\u2019es<span class=\"_ _0\"></span>ercizio precedente nel <span class=\"_ _0\"></span>quale si riscontrava una <span class=\"_ _0\"></span>eccedenza dell<span class=\"_ _0\"></span>e passivit\u00e0 <span class=\"_ _0\"></span>correnti sulle <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _8\"></span>correnti, <span class=\"_ _4\"></span>al <span class=\"_ _20\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _20\"></span>2022 <span class=\"_ _4\"></span>si <span class=\"_ _8\"></span>evidenzia <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>sostanziale <span class=\"_ _8\"></span>equil<span class=\"_ _0\"></span>ibrio <span class=\"_ _8\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>i <span class=\"_ _4\"></span>due <span class=\"_ _20\"></span>valori; inoltre, <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>capitale <span class=\"_ _a\"></span>circolante <span class=\"_ _9\"></span>netto <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>registrato <span class=\"_ _9\"></span>un <span class=\"_ _a\"></span>mi<span class=\"_ _0\"></span>glioramento <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>1.686 <span class=\"_ _9\"></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro <span class=\"_ _a\"></span>rispetto allo scorso esercizio.   Gli <span class=\"_ _0\"></span>amminis<span class=\"_ _0\"></span>tratori <span class=\"_ _0\"></span>stanno, <span class=\"_ _0\"></span>quindi, <span class=\"_ _0\"></span>proseguendo <span class=\"_ _0\"></span>con <span class=\"_ _a\"></span>successo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>percorso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risanamento <span class=\"_ _0\"></span>del <span class=\"_ _a\"></span>Gruppo iniziato nel <span class=\"_ _0\"></span>corso del 202<span class=\"_ _0\"></span>0 e <span class=\"_ _0\"></span>le azioni <span class=\"_ _0\"></span>messe in <span class=\"_ _0\"></span>atto nel <span class=\"_ _0\"></span>periodo \u2013 <span class=\"_ _0\"></span>nonch\u00e9 <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>interventi<span class=\"fc7\"> di <span class=\"_ _0\"></span>sviluppo</span> \u2013 rientrano proprio nella strategia di crescita organica e sostenibil<span class=\"_ _0\"></span>e impostata dal management. <span class=\"_ _0\"></span> Il <span class=\"_ _1\"></span>Consiglio di Amministrazione ha approvato, nella riunione del<span class=\"_ _1\"></span> 17 marzo 2023, il Piano I<span class=\"_ _1\"></span>ndustriale 2023-2025 <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>So<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _3\"></span>(\u201c<span class=\"ff5\">Piano<span class=\"_ _0\"></span></span>\u201d), <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>sola <span class=\"_ _3\"></span>Softlab <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>G<span class=\"_ _0\"></span>ruppo. <span class=\"_ _3\"></span>In <span class=\"_ _1\"></span>considerazione della <span class=\"_ _7\"> </span>non <span class=\"_ _7\"> </span>ope<span class=\"_ _0\"></span>rativit\u00e0 <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>controllate <span class=\"_ _6\"> </span>\u00abstoriche\u00bb, <span class=\"_ _7\"> </span>gli <span class=\"_ _6\"> </span>amministratori <span class=\"_ _7\"> </span>ritengono <span class=\"_ _7\"> </span>che <span class=\"_ _7\"> </span>le <span class=\"_ _6\"> </span>assunzioni riportate in tale piano e i conseguenti risultati prev<span class=\"_ _0\"></span>isionali forniscano una rappresentazione \u2013 di fatto<span class=\"_ _0\"></span> \u2013 <span class=\"_ _4\"> </span>coerente <span class=\"_ _7\"> </span>anche <span class=\"_ _7\"> </span>con <span class=\"_ _4\"> </span>l\u2019andamento <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>Gruppo, <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>netto <span class=\"_ _4\"> </span>delle <span class=\"_ _7\"> </span>possibil<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>evoluzioni <span class=\"_ _7\"> </span>della <span class=\"_ _4\"> </span>\u00abnuova\u00bb controllata <span class=\"_ _9\"></span>So<span class=\"_ _0\"></span>ftlab <span class=\"_ _20\"></span>GBR <span class=\"_ _20\"></span>Ltd <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>quale, <span class=\"_ _20\"></span>nel <span class=\"_ _20\"></span>corso <span class=\"_ _20\"></span>dei <span class=\"_ _20\"></span>prossim<span class=\"_ _0\"></span>i <span class=\"_ _20\"></span>mesi, <span class=\"_ _20\"></span>si <span class=\"_ _9\"></span>val<span class=\"_ _0\"></span>uter\u00e0 <span class=\"_ _9\"></span>l\u2019opportunit\u00e0 <span class=\"_ _8\"></span>di predisporre uno specifico <span class=\"ff4\">business plan</span>, che sar\u00e0 s<span class=\"_ _0\"></span>uccessivamente consolidato nel piano consolidato del Gru<span class=\"_ _1\"></span>ppo. <span class=\"_ _1\"></span>L\u2019oper<span class=\"_ _0\"></span>ativit\u00e0 di <span class=\"_ _3\"></span>So<span class=\"_ _0\"></span>ftlab GBR <span class=\"_ _1\"></span>Ltd \u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _1\"></span>avviata solo <span class=\"_ _1\"></span>da poche <span class=\"_ _1\"></span>settimane motivo per<span class=\"_ _1\"></span> cui, allo stato attuale, non si dispone di tale <span class=\"ff4\">business plan</span>. Sulla <span class=\"_ _3\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>assunzioni <span class=\"_ _3\"></span>adottate <span class=\"_ _1\"></span>dagli <span class=\"_ _1\"></span>amministra<span class=\"_ _1\"></span>tori, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Piano <span class=\"_ _3\"></span>evidenzia <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>redditivit\u00e0 e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>flussi di cassa generati dalla Societ\u00e0 appaiono sufficienti<span class=\"_ _0\"></span> per coprire i costi di funzionamento dell<span class=\"_ _0\"></span>a Societ\u00e0 e delle sue controllate per i successivi 12 mesi. Il de<span class=\"_ _0\"></span>ttaglio <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>assunzi<span class=\"_ _0\"></span>oni <span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>erazioni <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>basa<span class=\"_ _0\"></span> il <span class=\"_ _0\"></span>Pi<span class=\"_ _0\"></span>ano sono <span class=\"_ _a\"></span>riportate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>paragrafo <span class=\"_ _0\"></span><span class=\"ff4\">1.1.<span class=\"_ _0\"></span> </span>CRITERI DI REDAZIONE E CONTINUIT\u00c0 AZIENDA<span class=\"_ _0\"></span>LE<span class=\"ff1\">. </span>Gli <span class=\"_ _14\"> </span>Ammin<span class=\"_ _0\"></span>istratori, <span class=\"_ _13\"> </span>pur <span class=\"_ _14\"> </span>in <span class=\"_ _13\"> </span>presenza <span class=\"_ _14\"> </span>di <span class=\"_ _13\"> </span>incertezze <span class=\"_ _14\"> </span>ri<span class=\"_ _0\"></span>conducibili <span class=\"_ _13\"> </span>alla <span class=\"_ _14\"> </span>dinamic<span class=\"_ _0\"></span>a <span class=\"_ _14\"> </span>del <span class=\"_ _13\"> </span>mercato <span class=\"_ _14\"> </span>di riferimento <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"> </span>geopolitica <span class=\"_ _4\"> </span>inte<span class=\"_ _0\"></span>rnazionale, <span class=\"_ _4\"> </span>hanno <span class=\"_ _4\"> </span>ritenuto <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>redigere <span class=\"_ _4\"></span>il <span class=\"_ _4\"> </span>bilancio <span class=\"_ _4\"> </span>nel presupposto della conti<span class=\"_ _0\"></span>nuit\u00e0 aziendale confi<span class=\"_ _0\"></span>denti che i <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>di cassa affluiranno a<span class=\"_ _0\"></span>l Gruppo secondo le scadenze ipotizzate e che le ipotesi<span class=\"_ _0\"></span> del Piano potranno realizzarsi.  3.3.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">EVENTI SUCCESSI<span class=\"_ _1\"></span>VI ALLA CHIUSURA DELL\u2019ESERCI<span class=\"_ _1\"></span>ZIO </span>Il <span class=\"_ _3\"></span>Gruppo, nei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>primi mes<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>2023, <span class=\"_ _3\"></span>ha continuato <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>portare <span class=\"_ _3\"></span>avanti le <span class=\"_ _3\"></span>inizi<span class=\"_ _0\"></span>ative <span class=\"_ _3\"></span>commerciali intrap<span class=\"_ _1\"></span>rese<span class=\"_ _0\"></span> nell\u2019esercizio <span class=\"_ _0\"></span>precedente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alcun<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>este, <span class=\"_ _0\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>redazione <span class=\"_ _0\"></span>della <span class=\"_ _a\"></span>presente <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>elazione, <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono gi\u00e0 concretizzate. Softlab<span class=\"ff1\"> <span class=\"_ _6\"> </span>S.p.A., <span class=\"_ _6\"> </span>in <span class=\"_ _7\"> </span>data <span class=\"_ _5\"> </span>7 <span class=\"_ _7\"> </span>novembre <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>definiti<span class=\"_ _0\"></span>vamente <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>data <span class=\"_ _6\"> </span>3 <span class=\"_ _6\"> </span>febbraio <span class=\"_ _6\"> </span>2023, <span class=\"_ _6\"> </span>ha <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>eliberato <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>i </span>finanziare <span class=\"_ _0\"></span>la <span class=\"_ _a\"></span> <span class=\"_ _a\"></span>controllata <span class=\"_ _a\"></span>Noverca <span class=\"_ _0\"></span>Italia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S.r.l. <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>liq<span class=\"_ _0\"></span>uidazione <span class=\"_ _0\"></span>(\"Noverca\") <span class=\"_ _a\"></span>per <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importo <span class=\"_ _a\"></span>pari <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>300 migliaia <span class=\"_\"> </span>di <span class=\"_ _6\"> </span>euro, <span class=\"_ _6\"> </span>da <span class=\"_\"> </span>corr<span class=\"_ _1\"></span>ispondere <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>Telecom <span class=\"_\"> </span>I<span class=\"_ _1\"></span>talia <span class=\"_ _5\"> </span>S.p.A. <span class=\"_ _5\"> </span>(di <span class=\"_\"> </span>seguito, <span class=\"_ _6\"> </span>\u201cTIM\u201d) <span class=\"_ _6\"> </span>a <span class=\"_ _5\"> </span>seguito <span class=\"_\"> </span>della conclusione <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>esito <span class=\"_ _13\"> </span>positivo <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>negoziazioni <span class=\"_ _13\"> </span>tra <span class=\"_ _14\"> </span>Noverca <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>TIM <span class=\"_ _13\"> </span>aventi <span class=\"_ _13\"> </span>ad <span class=\"_ _13\"> </span>oggetto <span class=\"_ _13\"> </span>una controversia <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span>erente <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>credit<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>vantato <span class=\"_ _8\"></span>da <span class=\"_ _4\"> </span>TIM <span class=\"_ _4\"> </span>nei <span class=\"_ _8\"></span>confront<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>Noverc<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>per <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>413 migliaia <span class=\"_ _4\"> </span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>servizi <span class=\"_ _4\"> </span>erogati <span class=\"_ _8\"></span>nel <span class=\"_ _4\"> </span>2010 <span class=\"_ _4\"> </span>da <span class=\"_ _4\"> </span>TIM <span class=\"_ _8\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>cui <span class=\"_ _8\"></span>paga<span class=\"_ _0\"></span>mento <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>stato <span class=\"_ _4\"> </span>corrisposto ritenendo <span class=\"_ _4\"></span>Noverca <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>detti <span class=\"_ _7\"> </span>importi <span class=\"_ _4\"> </span>fossero <span class=\"_ _8\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>f<span class=\"_ _0\"></span>rutto <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>condotte <span class=\"_ _4\"></span>illecite<span class=\"_ _0\"></span>. <span class=\"_ _4\"> </span>L'accordo <span class=\"_ _4\"></span>negoziato <span class=\"_ _4\"> </span>tra Noverca <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>T<span class=\"_ _0\"></span>IM <span class=\"_ _8\"></span>prevedeva<span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>front<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _4\"> </span>dell'importo <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>300 <span class=\"_ _20\"></span>mig<span class=\"_ _0\"></span>liaia <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>euro, <span class=\"_ _20\"></span>la <span class=\"_ _4\"> </span>totale definizione <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>tacitaz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"> </span>d\u2019ogni <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>qua<span class=\"_ _0\"></span>lsiasi <span class=\"_ _4\"> </span>controversia <span class=\"_ _4\"> </span>pendente <span class=\"_ _4\"> </span>tra <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>parti <span class=\"_ _7\"> </span>vertente <span class=\"_ _4\"></span>sul <span class=\"_ _4\"> </span>ridetto credito, <span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inclusa <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>rinuncia <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>TIM <span class=\"_ _0\"></span>all<span class=\"_ _0\"></span>\u2019istanza <span class=\"_ _0\"></span>di <span class=\"_ _9\"></span>fallimento <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>questa <span class=\"_ _0\"></span>propost<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>nei <span class=\"_ _a\"></span>mesi<span class=\"_ _0\"></span> scorsi nei confronti di Noverca. Grazie <span class=\"_ _20\"></span>a <span class=\"_ _8\"></span>tale <span class=\"_ _20\"></span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _0\"></span>, <span class=\"_ _20\"></span>Noverca <span class=\"_ _8\"></span>e <span class=\"_ _20\"></span>T<span class=\"_ _0\"></span>IM <span class=\"_ _20\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _20\"></span>dato <span class=\"_ _20\"></span>es<span class=\"_ _0\"></span>ecuzione <span class=\"_ _20\"></span>alle <span class=\"_ _4\"></span>obbligazioni <span class=\"_ _20\"></span>previste <span class=\"_ _20\"></span>ne<span class=\"_ _0\"></span>l ridetto accordo. 3.4.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">BUSINESS COMB<span class=\"_ _1\"></span>INATION UNDER COMMO<span class=\"_ _1\"></span>N CONTROL  </span>L\u2019acquisto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>R<span class=\"_ _0\"></span>amo <span class=\"_ _4\"></span><span class=\"ff4\">Insurance</span> <span class=\"_ _8\"></span>avvenuto <span class=\"_ _8\"></span>nel <span class=\"_ _4\"> </span>corso <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>2021 <span class=\"_ _8\"></span>rie<span class=\"_ _0\"></span>ntra <span class=\"_ _8\"></span>tra <span class=\"_ _4\"></span>le <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"ff4\">business<span class=\"_ _0\"></span> </span>combination under common control<span class=\"ff1\">.  </span>Si <span class=\"_ _13\"> </span>concretizza <span class=\"_ _13\"> </span>un\u2019operazione <span class=\"_ _13\"> </span>classifi<span class=\"_ _0\"></span>cabile <span class=\"_ _13\"> </span><span class=\"ff4\">\u201cunder <span class=\"_ _13\"> </span>common <span class=\"_ _13\"> </span>control\u201d</span> <span class=\"_ _25\"> </span>quando <span class=\"_ _14\"> </span>un\u2019aggreg<span class=\"_ _0\"></span>azione aziendale <span class=\"_ _0\"></span>coinvolge entit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>aziend<span class=\"_ _0\"></span>ali che <span class=\"_ _a\"></span>sono <span class=\"_ _0\"></span>in definiti<span class=\"_ _0\"></span>va cont<span class=\"_ _0\"></span>rollate dalla<span class=\"_ _0\"></span> ste<span class=\"_ _0\"></span>ssa part<span class=\"_ _0\"></span>e si<span class=\"_ _0\"></span>a prima sia <span class=\"_ _0\"></span>dopo l\u2019aggregazione <span class=\"_ _0\"></span>e tale <span class=\"_ _0\"></span>controllo non<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _0\"></span>transitorio (IFRS <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>par. B1). <span class=\"_ _0\"></span>Nel caso sp<span class=\"_ _0\"></span>ecifico Softlab <span class=\"_ _3\"></span>(entit\u00e0 <span class=\"_ _3\"></span>acquir<span class=\"_ _0\"></span>ente) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>indirettamente <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>Soft<span class=\"_ _0\"></span>lab <span class=\"_ _3\"></span>Tech <span class=\"_ _3\"></span>(entit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>venditrice). <span class=\"_ _3\"></span>Nonostante disciplini <span class=\"_ _20\"></span>le <span class=\"_ _20\"></span>aggregazioni <span class=\"_ _20\"></span>aziendali <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>rincipio <span class=\"_ _9\"></span>contabile<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>inte<span class=\"_ _0\"></span>rnazionale <span class=\"_ _20\"></span>IFRS <span class=\"_ _9\"></span>3 <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>si <span class=\"_ _20\"></span>applica <span class=\"_ _20\"></span>alle business combination un<span class=\"_ _1\"></span>der common <span class=\"_ _1\"></span>control<span class=\"ff1\"> (IFRS 3 <span class=\"_ _1\"></span>par. B1) e <span class=\"_ _1\"></span>in assenza<span class=\"_ _1\"></span> di riferimenti a <span class=\"_ _1\"></span>principi o </span>interpretazioni <span class=\"_ _9\"></span>IFRS <span class=\"_ _20\"></span>specifici <span class=\"_ _20\"></span>per <span class=\"_ _9\"></span>tali <span class=\"_ _20\"></span>operazioni, <span class=\"_ _20\"></span>gli <span class=\"_ _20\"></span>amministratori <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>chiamati <span class=\"_ _20\"></span>ad <span class=\"_ _20\"></span>applicare <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span> principio contabile che sia: a) rilevante ai fini delle decisioni economiche da parte degli <span class=\"ff4\">stakeholder</span>; b) <span class=\"_ _3\"></span>attendibile <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>modo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>bilancio: <span class=\"_ _3\"></span>i) <span class=\"_ _3\"></span>rapp<span class=\"_ _0\"></span>resenti <span class=\"_ _3\"></span>fedelmente <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>situazione <span class=\"_ _1\"></span>finanziaria-patrimoniale, il <span class=\"_ _14\"> </span>risultato <span class=\"_ _14\"> </span>economico <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>flussi <span class=\"_ _14\"> </span>finanziari <span class=\"_ _14\"> </span>dell<span class=\"_ _0\"></span>\u2019entit\u00e0; <span class=\"_ _14\"> </span>ii) <span class=\"_ _14\"> </span>rifletta <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>sostanza <span class=\"_ _14\"> </span>economica<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>delle operazioni; iii) sia neutrale; iv) sia prudente (IAS 8).  La differenza positiva tra<span class=\"_ _0\"></span> valore del corrispettivo in dena<span class=\"_ _0\"></span>ro e i valori contabili<span class=\"_ _0\"></span> del business trasferito \u00e8 <span class=\"_ _a\"></span>contabilizzata <span class=\"_ _a\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>decremento <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>patrimonio <span class=\"_ _9\"></span>netto <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>coe<span class=\"_ _0\"></span>renza <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>quanto <span class=\"_ _9\"></span>stabilito <span class=\"_ _a\"></span>dagli<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>IFRS <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>he non consentono <span class=\"_ _0\"></span>l\u2019emersione di \u201c<span class=\"ff4\">i<span class=\"_ _0\"></span>ncome</span>\u201d o <span class=\"_ _0\"></span>\u201c<span class=\"ff4\">expense</span>\u201d <span class=\"_ _0\"></span>dalle operazi<span class=\"_ _0\"></span>oni pos<span class=\"_ _0\"></span>te in <span class=\"_ _0\"></span>essere con i <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci (rif. ASSIREVI OPI N.1R). La <span class=\"_ _9\"></span>differenza <span class=\"_ _9\"></span>tra <span class=\"_ _9\"></span>prez<span class=\"_ _0\"></span>zo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>acquisto <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ramo <span class=\"_ _9\"></span>trasferito <span class=\"_ _9\"></span>ha <span class=\"_ _20\"></span>fatto <span class=\"_ _9\"></span>nascere, <span class=\"_ _9\"></span>quindi, <span class=\"_ _20\"></span>una riserva negativa di patrimonio netto pari a<span class=\"_ _0\"></span> 5.938 migliaia di euro. 3.5.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">PRINCIPI CONTAB<span class=\"_ _1\"></span>ILI PER LA PREDISPOSIZ<span class=\"_ _1\"></span>IONE DEL BILANCIO <span class=\"_ _1\"></span> </span>Il <span class=\"_ _0\"></span>bilancio <span class=\"_ _a\"></span>consolidato <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2022 <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>predis<span class=\"_ _0\"></span>posto <span class=\"_ _0\"></span>conformemente <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>principi <span class=\"_ _a\"></span>contabili internazionali <span class=\"ff4\">International Financial Reporting Standards</span> (I<span class=\"_ _1\"></span>FRS) efficaci alla data di re<span class=\"_ _1\"></span>dazione del bilancio, <span class=\"_ _4\"> </span>emanati <span class=\"_ _4\"> </span>dall\u2019<span class=\"ff4\">International <span class=\"_ _4\"> </span>Accounting <span class=\"_ _4\"></span>Standard <span class=\"_ _4\"></span>Board <span class=\"_ _8\"></span></span>(IASB) <span class=\"_ _4\"> </span>e <span class=\"_ _4\"></span>omologati <span class=\"_ _4\"> </span>dall\u2019Unione europea, nonch\u00e9 ai<span class=\"_ _1\"></span> provvedimenti emanati in attuazione dell\u2019art. <span class=\"_ _1\"></span>9 del D.lgs. n. <span class=\"_ _1\"></span>38/2005. Per IFRS <span class=\"_ _1\"></span>si intendono <span class=\"_ _8\"></span>anche <span class=\"_ _20\"></span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>principi <span class=\"_ _8\"></span>contabili <span class=\"_ _4\"> </span>internazionali <span class=\"_ _20\"></span>rivi<span class=\"_ _0\"></span>sti <span class=\"_ _8\"></span><span class=\"ff4\">International <span class=\"_ _8\"></span>Accounting <span class=\"_ _8\"></span>Standards<span class=\"_ _0\"></span></span> (IAS) <span class=\"_ _7\"> </span>e <span class=\"_ _4\"> </span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _7\"> </span>le <span class=\"_ _7\"> </span>interpretazioni <span class=\"_ _7\"> </span>dell\u2019<span class=\"ff4\">International <span class=\"_ _7\"> </span>Financial <span class=\"_ _7\"> </span>Reporting <span class=\"_ _7\"> </span>Interpre<span class=\"_ _0\"></span>tations <span class=\"_ _7\"> </span>Committee</span> (IFRIC) precedentemente denominate <span class=\"ff4\">Standing Inte<span class=\"_ _0\"></span>rpretations Committee</span> (SIC). Non <span class=\"_ _20\"></span>essendo <span class=\"_ _20\"></span>previst<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>l\u2019entrata <span class=\"_ _8\"></span>in <span class=\"_ _20\"></span>vigore <span class=\"_ _8\"></span>a <span class=\"_ _20\"></span>partire<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>dal <span class=\"_ _20\"></span>1\u00b0 <span class=\"_ _20\"></span>ge<span class=\"_ _0\"></span>nnaio <span class=\"_ _20\"></span>2022 <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>nuovi <span class=\"_ _20\"></span>pri<span class=\"_ _0\"></span>ncipi <span class=\"_ _20\"></span>contabili, emendamenti <span class=\"_ _4\"> </span>ed <span class=\"_ _7\"> </span>interpretaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"> </span>IFRS,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>ad <span class=\"_ _7\"> </span>eccezione <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>quanto <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>seguito <span class=\"_ _4\"> </span>riportato, <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>Gruppo <span class=\"_ _4\"> </span>h<span class=\"_ _0\"></span>a redatto <span class=\"_ _20\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>consolidato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2022 <span class=\"_ _8\"></span>utiliz<span class=\"_ _0\"></span>zando <span class=\"_ _20\"></span>i <span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>desimi <span class=\"_ _8\"></span>principi <span class=\"_ _8\"></span>adottati <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il bilancio consolidato al 31 dicembre 2021. Principi contabili <span class=\"_ _0\"></span>ed inte<span class=\"_ _1\"></span>rpretazioni <span class=\"_ _0\"></span>in vigore dal 1\u00b0 gennaio 2022 Il <span class=\"_ _a\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>redatto <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>presente <span class=\"_ _9\"></span>bilancio <span class=\"_ _20\"></span>consolidato <span class=\"_ _9\"></span>uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>medesimi<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>principi <span class=\"_ _9\"></span>adottati <span class=\"_ _20\"></span>per <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l bilancio consolidato al 31 dicembre 2021 ad eccezione di quanto di<span class=\"_ _0\"></span> seguito indicato. \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff5\">Modifiche IFRS <span class=\"_ _1\"></span>3: <span class=\"_ _1\"></span><span class=\"ff1\">Reference to <span class=\"_ _1\"></span>the  <span class=\"_ _1c\"></span>Conceptual Framework  </span></span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff5\">Modifiche IAS <span class=\"_ _1\"></span>16<span class=\"ff1\">: Proper<span class=\"_ _1\"></span>ty, plant and <span class=\"_ _1c\"></span>equipment  </span></span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff5\">Modifiche IAS 37<span class=\"ff1\">: Onerous contracts  </span></span></span>Tutte <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>modifiche <span class=\"_ _7\"> </span>sopra <span class=\"_ _7\"> </span>descritte <span class=\"_ _4\"> </span>sono <span class=\"_ _7\"> </span>entrate <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>vigore <span class=\"_ _4\"> </span>il <span class=\"_ _7\"> </span>1\u00b0 <span class=\"_ _4\"> </span>gennaio <span class=\"_ _7\"> </span>2022. <span class=\"_ _4\"> </span>L\u2019adozione <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>tal<span class=\"_ _0\"></span>e emendamento non ha comportato effetti sul bilancio consol<span class=\"_ _0\"></span>idato del Gruppo. Nuovi principi<span class=\"_ _0\"></span> ed interpret<span class=\"_ _1\"></span>azioni non anc<span class=\"_ _0\"></span>ora in vigore Di seguito <span class=\"_ _0\"></span>vengono indicati i <span class=\"_ _0\"></span>principi, le <span class=\"_ _0\"></span>interpretazioni e <span class=\"_ _0\"></span>gli aggiornamenti a <span class=\"_ _0\"></span>principi gi\u00e0 <span class=\"_ _0\"></span>pubblicati o non anco<span class=\"_ _1\"></span>ra omologati dall\u2019Unione <span class=\"_ _1\"></span>europea, obbligatori in periodi succe<span class=\"_ _1\"></span>ssivi a quello in corso <span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span> i quali non \u00e8 stata decisa oppure non \u00e8 consentita l\u2019adozione anti<span class=\"_ _0\"></span>cipata. Documento <span class=\"_ _138\"> </span>Data emissione<span class=\"_ _1\"></span> Data attesa di entrata <span class=\"_ _1\"></span>in vigore Modifche IAS 1: <span class=\"ff1\">C<span class=\"_ _1\"></span>lassification of Liabilities </span>gennaio 2020<span class=\"_ _1\"></span> 1\u00b0 gennaio 2023<span class=\"_ _1\"></span> as <span class=\"_\"> </span>Current <span class=\"_\"> </span>or <span class=\"_\"> </span>Non- <span class=\"_ _1\"></span>current luglio 2020 Modifche <span class=\"_ _1\"></span>IAS 1<span class=\"_ _1\"></span>: <span class=\"ff1\">Disclosure <span class=\"_ _3\"></span>of </span>febbraio 2021 <span class=\"_ _3d\"> </span>1\u00b0 gennaio 2023 Accounting Po<span class=\"_ _1\"></span>licies Modifche IAS 8: <span class=\"ff1\">Defini<span class=\"_ _1\"></span>tion of </span>febbraio 2021 <span class=\"_ _3d\"> </span>1\u00b0 gennaio 2023 Accounting Estimates Modifiche IAS<span class=\"_ _1\"></span> 12<span class=\"_ _1\"></span>: <span class=\"ff1\">Income <span class=\"_ _3\"></span>Taxes: Deferred <span class=\"_ _1c\"></span>Tax </span>maggio 2021 <span class=\"_ _139\"> </span>1\u00b0 gennaio 2023<span class=\"_ _1\"></span> related to Assets and Liabil<span class=\"_ _1\"></span>ities arising from a Single Transaction IFRS 17: <span class=\"_ _1\"></span><span class=\"ff1\">Insurance Cont<span class=\"_ _1\"></span>racts <span class=\"_ _13a\"> </span>maggio 2017 </span>1\u00b0 gennaio 2023<span class=\"_ _1\"></span> giugno 2020 3.6.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">PRINCIPI E SCHEMI DI B<span class=\"_ _1\"></span>ILANCIO </span>Il bilancio \u00e8<span class=\"_ _0\"></span> stato<span class=\"_ _0\"></span> redatto <span class=\"_ _0\"></span>sulla base <span class=\"_ _0\"></span>del princ<span class=\"_ _0\"></span>ipio de<span class=\"_ _0\"></span>l costo <span class=\"_ _0\"></span>storico, <span class=\"_ _0\"></span>ad eccezione <span class=\"_ _0\"></span>della v<span class=\"_ _0\"></span>alutazione d<span class=\"_ _0\"></span>i alcuni <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>per cui <span class=\"_ _0\"></span>si <span class=\"_ _a\"></span>\u00e8 adottato <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span>, nonch\u00e9 <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>presupposto <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>continuit\u00e0 aziendale. <span class=\"_ _1d\"> </span>A <span class=\"_ _1d\"> </span>tale <span class=\"_ _1d\"> </span>ultimo <span class=\"_ _1d\"> </span>riguardo <span class=\"_ _1d\"> </span>si <span class=\"_ _1e\"> </span>rinvia <span class=\"_ _1d\"> </span>al <span class=\"_ _1d\"> </span>paragrafo <span class=\"_ _1d\"> </span><span class=\"ff4\">3.2 <span class=\"_ _1d\"> </span>VALUTAZIONE <span class=\"_ _1d\"> </span>DEGLI </span>AMMINISTRATORI RISPETTO AI REQUISITI DI CONTINUIT\u00c0 AZIENDALE<span class=\"ff1\">. </span>Il <span class=\"_ _25\"> </span>Gruppo <span class=\"_ _25\"> </span>presenta <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>Conto<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Economico <span class=\"_ _23\"> </span>secondo <span class=\"_ _25\"> </span>lo <span class=\"_ _23\"> </span>schema <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>natura<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>forma <span class=\"_ _25\"> </span>ritenuta <span class=\"_ _23\"> </span>pi\u00f9 rappresentativa <span class=\"_ _1\"></span>delle modalit\u00e0 di <span class=\"_ _1\"></span>gestione del <span class=\"_ _1\"></span><span class=\"ff4\">business<span class=\"ff1\"> ed <span class=\"_ _3\"></span>util<span class=\"_ _0\"></span>izzata nel <span class=\"_ _1\"></span>processo di <span class=\"_ _1\"></span>reporting interno. </span></span>Nello <span class=\"_ _3\"></span>schema <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>l\u2019indicatore <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>rmedio <span class=\"_ _3\"></span>Risultato <span class=\"_ _1\"></span>Operativo <span class=\"_ _3\"></span>(EBIT) <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>rappresenta la somma algebrica del Totale ricavi e del Totale c<span class=\"_ _0\"></span>osti. Il <span class=\"_ _5\"> </span>Gruppo, <span class=\"_ _5\"> </span>inoltre, <span class=\"_ _5\"> </span>pres<span class=\"_ _0\"></span>enta <span class=\"_ _6\"> </span>se<span class=\"_ _0\"></span>paratamente <span class=\"_\"> </span>un <span class=\"_ _5\"> </span>prospetto <span class=\"_ _5\"> </span>di <span class=\"_\"> </span>Conto <span class=\"_ _6\"> </span>Economico <span class=\"_\"> </span>Complessivo <span class=\"_ _5\"> </span>che evidenzia le componenti del risultato sospese a Patr<span class=\"_ _0\"></span>imonio Netto. Con riferimento alla<span class=\"_ _0\"></span> Sit<span class=\"_ _0\"></span>uazione Patrimoniale-Finanziaria <span class=\"_ _0\"></span>\u00e8 stata <span class=\"_ _0\"></span>adottata un<span class=\"_ _0\"></span>a forma di <span class=\"_ _0\"></span>presentazione che distingue tra attivit\u00e0 e passivit\u00e0 corre<span class=\"_ _0\"></span>nti e non correnti, secondo quanto consentito dall<span class=\"_ _0\"></span>o IAS 1.  Relativamente <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>Pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _7\"> </span>Netto <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _7\"> </span>stato <span class=\"_ _6\"> </span>adottato <span class=\"_ _7\"> </span>uno <span class=\"_ _7\"> </span>schema <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>colonne <span class=\"_ _7\"> </span>che <span class=\"_ _7\"> </span>ricon<span class=\"_ _0\"></span>cilia <span class=\"_ _7\"> </span>i <span class=\"_ _6\"> </span>saldi d\u2019apertura e di chiusura di ciascuna voce facente parte di tale prosp<span class=\"_ _0\"></span>etto di bilancio.  Il Rendiconto Finanziario \u00e8 stato redatto se<span class=\"_ _0\"></span>condo il metodo in<span class=\"_ _0\"></span>diretto. Si <span class=\"_ _9\"></span>precisa, <span class=\"_ _a\"></span>infi<span class=\"_ _0\"></span>ne, <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>rife<span class=\"_ _0\"></span>rimento <span class=\"_ _a\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>Delibera <span class=\"_ _a\"></span>Co<span class=\"_ _0\"></span>nsob <span class=\"_ _a\"></span>n.<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>15519 <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>27 <span class=\"_ _a\"></span>lu<span class=\"_ _0\"></span>glio <span class=\"_ _9\"></span>2006 <span class=\"_ _a\"></span>ave<span class=\"_ _0\"></span>nte <span class=\"_ _a\"></span>a<span class=\"_ _0\"></span>d oggetto <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>sc<span class=\"_ _0\"></span>hemi <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>bilancio, <span class=\"_ _0\"></span>ai <span class=\"_ _a\"></span>rapporti <span class=\"_ _a\"></span>con <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _0\"></span>correlate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dedicate <span class=\"_ _a\"></span>apposite <span class=\"_ _a\"></span>voci <span class=\"_ _0\"></span>negli schemi di conto economico, situ<span class=\"_ _0\"></span>azione patrimoniale-finanziaria e rendiconto finanziario. <span class=\"_ _0\"></span> 3.7.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">CRITERI DI CONSOLIDAME<span class=\"_ _1\"></span>NTO </span>Area di consolidam<span class=\"_ _0\"></span>ento Al <span class=\"_ _23\"> </span>31 <span class=\"_ _23\"> </span>dicembre <span class=\"_ _23\"> </span>2022,<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>oltre <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>controllant<span class=\"_ _0\"></span>e <span class=\"_ _23\"> </span><span class=\"ff4\">Softlab <span class=\"_ _17\"> </span>S.p.A.</span>, <span class=\"_ _25\"> </span>le <span class=\"_ _23\"> </span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _23\"> </span>incluse <span class=\"_ _23\"> </span>nell\u2019area<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>di consolidamento, in <span class=\"_ _0\"></span>quanto detenute <span class=\"_ _0\"></span>direttamente o<span class=\"_ _0\"></span> indirettamente <span class=\"_ _0\"></span>dalla stessa <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b S.p.A.</span>, <span class=\"_ _0\"></span>sono le seguenti:<span class=\"fs0\">  </span>Data di % di controllo del Societ\u00e0 acquisizione/ Sede <span class=\"_ _13b\"> </span>Capitale sociale Gruppo costituzione  Acotel Do Brasil Ltda <span class=\"_ _ed\"> </span><span class=\"ff1\">30 luglio 2020 (1) <span class=\"_ _13c\"> </span>100% <span class=\"_ _13d\"> </span>Rio de Janeiro <span class=\"_ _13e\"> </span>BRL <span class=\"_ _c7\"> </span>1.868.250 </span>Noverca Italia s.r.l. <span class=\"ff1\">in liquidazione <span class=\"_ _13f\"> </span>30 luglio 2020 (1) <span class=\"_ _13c\"> </span>1<span class=\"_ _0\"></span>00% <span class=\"_ _cc\"> </span>Roma <span class=\"_ _117\"> </span>EURO <span class=\"_ _81\"> </span>10.000<span class=\"_ _1\"></span> </span>Acotel Interactiv<span class=\"_ _0\"></span>e India Private Limited<span class=\"ff1\"> <span class=\"_ _c5\"> </span>3<span class=\"_ _0\"></span>0 luglio 2020 (1) <span class=\"_ _13c\"> </span>10<span class=\"_ _0\"></span>0% <span class=\"_ _140\"> </span>Mumbai <span class=\"_ _117\"> </span>INR <span class=\"_ _141\"> </span>100.000 </span>Softlab GBR LTD <span class=\"_ _142\"> </span><span class=\"ff1\">23 agosto 2022 <span class=\"_ _ca\"> </span>100% <span class=\"_ _4a\"> </span>London <span class=\"_ _c7\"> </span>G<span class=\"_ _1\"></span>PB <span class=\"_ _ca\"> </span>10.000 </span>(1)<span class=\"ff8\"> <span class=\"_ _17\"> </span></span>La d<span class=\"_ _0\"></span>ata di ingresso nel Gruppo coincide con quella d<span class=\"_ _0\"></span>ell\u2019Operazione di <span class=\"ff4\">Reverse acquisition del 30 luglio 2020</span> Principi di consolidamento Il bilancio consolidato include il bilancio al <span class=\"_ _1\"></span>31 dicembre 2022 della <span class=\"ff4\">Softlab S.p.A.</span> e delle imprese da essa <span class=\"_ _7\"> </span>controllat<span class=\"_ _0\"></span>e. <span class=\"_ _6\"> </span>Si <span class=\"_ _7\"> </span>ha <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _6\"> </span>controllo <span class=\"_ _6\"> </span>su <span class=\"_ _7\"> </span>un\u2019impres<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>quando <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>societ\u00e0 <span class=\"_ _6\"> </span>con<span class=\"_ _0\"></span>trollante <span class=\"_ _6\"> </span>ha <span class=\"_ _7\"> </span>il <span class=\"_ _6\"> </span>pote<span class=\"_ _0\"></span>re <span class=\"_ _7\"> </span>di determinare le politiche fin<span class=\"_ _0\"></span>anziarie ed operative di tale impresa. I risultati economici delle imprese controllate acquisit<span class=\"_ _0\"></span>e o cedute nel corso dell\u2019esercizio sono inclusi nel <span class=\"_\"> </span>conto <span class=\"_\"> </span>ec<span class=\"_ _1\"></span>onomico <span class=\"_\"> </span>consolidato <span class=\"_\"> </span>dall\u2019effettiva <span class=\"_\"> </span>data <span class=\"_\"> </span>di <span class=\"_\"> </span>acquisizione <span class=\"_\"> </span>o <span class=\"_\"> </span>fi<span class=\"_ _1\"></span>no <span class=\"_\"> </span>all\u2019effettiva <span class=\"_\"> </span>data <span class=\"_\"> </span>di cessione.  Qualora <span class=\"_ _1\"></span>necessario, sono effettuate <span class=\"_ _1\"></span>rettifiche ai <span class=\"_ _1\"></span>bilanci delle <span class=\"_ _1\"></span>imprese controllate per <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span>lineare i <span class=\"_ _1\"></span>criteri contabili utili<span class=\"_ _0\"></span>zzati dalle stesse a quelli adottati dal Gruppo. Le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>e <span class=\"_ _23\"> </span>le <span class=\"_ _17\"> </span>passivit\u00e0, <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>oneri <span class=\"_ _23\"> </span>e <span class=\"_ _17\"> </span>i <span class=\"_ _23\"> </span>provent<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>delle <span class=\"_ _23\"> </span>imprese <span class=\"_ _17\"> </span>consolidate <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>metodo dell\u2019integrazione <span class=\"_ _3\"></span>globale <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>assunte <span class=\"_ _3\"></span>integralmente <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolidato. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>delle partecipazioni <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>elimin<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fronte <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>corrispo<span class=\"_ _0\"></span>ndente <span class=\"_ _a\"></span>frazione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>patrim<span class=\"_ _0\"></span>onio <span class=\"_ _a\"></span>netto <span class=\"_ _a\"></span>delle <span class=\"_ _9\"></span>imprese partecipate attribuendo ai singoli elem<span class=\"_ _0\"></span>enti dell\u2019attivo e del passivo il loro valore corrente alla data di acquisizione del controllo.  I <span class=\"_ _4\"> </span>crediti <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>debiti <span class=\"_ _4\"> </span>tra <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>societ\u00e0 <span class=\"_ _4\"> </span>incluse <span class=\"_ _4\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>perimetro <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>consolidamento, <span class=\"_ _7\"> </span>ivi <span class=\"_ _4\"> </span>compresi <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>dividendi distribuiti <span class=\"_ _20\"></span>nell\u2019ambito <span class=\"_ _8\"></span>del <span class=\"_ _20\"></span>Gruppo, <span class=\"_ _20\"></span>sono <span class=\"_ _20\"></span>eliminati.<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>Gli <span class=\"_ _20\"></span>utili <span class=\"_ _8\"></span>e <span class=\"_ _9\"></span>le <span class=\"_ _8\"></span>perdite, <span class=\"_ _20\"></span>cos\u00ec<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>come <span class=\"_ _9\"></span>i <span class=\"_ _8\"></span>proventi <span class=\"_ _20\"></span>e <span class=\"_ _20\"></span>gli oneri, <span class=\"_ _9\"></span>derivanti<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>ope<span class=\"_ _0\"></span>razioni <span class=\"_ _20\"></span>tra <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>mprese <span class=\"_ _9\"></span>consoli<span class=\"_ _0\"></span>date <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>non <span class=\"_ _20\"></span>ancora <span class=\"_ _20\"></span>realizzati <span class=\"_ _20\"></span>nei <span class=\"_ _9\"></span>con<span class=\"_ _0\"></span>fronti <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>ter<span class=\"_ _0\"></span>zi sono eliminati. I <span class=\"_ _20\"></span>bilan<span class=\"_ _0\"></span>ci <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ciascuna <span class=\"_ _8\"></span>so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _8\"></span>appartenente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _8\"></span>vengono <span class=\"_ _20\"></span>prep<span class=\"_ _0\"></span>arati <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>dell\u2019ambi<span class=\"_ _0\"></span>ente economico primario in <span class=\"_ _1\"></span>cui essa opera (valuta fu<span class=\"_ _1\"></span>nzio<span class=\"_ _0\"></span>nale). Ai <span class=\"_ _1\"></span>fini del bilancio consolidato, il bilancio di <span class=\"_ _5\"> </span>ciascuna <span class=\"_ _6\"> </span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _5\"> </span>convertito <span class=\"_\"> </span>in <span class=\"_ _6\"> </span>euro, <span class=\"_ _5\"> </span>che <span class=\"_ _5\"> </span>\u00e8 <span class=\"_\"> </span>la <span class=\"_ _6\"> </span>valuta <span class=\"_ _5\"> </span>funzionale <span class=\"_ _5\"> </span>del <span class=\"_\"> </span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>valuta <span class=\"_\"> </span>di presentazione del bilancio consolidato.  In <span class=\"_ _3\"></span>particola<span class=\"_ _0\"></span>re, <span class=\"_ _3\"></span>le at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _3\"></span>delle controllate <span class=\"_ _3\"></span>estere <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>convertite in <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>cambi <span class=\"_ _1\"></span>correnti alla data di bilancio. I proventi e gli oneri sono convertiti ai cambi medi dell\u2019esercizio. Le differenze cambio <span class=\"_ _0\"></span>emerg<span class=\"_ _0\"></span>enti <span class=\"_ _a\"></span>sono <span class=\"_ _0\"></span>riflesse <span class=\"_ _a\"></span>nella <span class=\"_ _a\"></span>voce <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>Patri<span class=\"_ _0\"></span>monio <span class=\"_ _a\"></span>Netto <span class=\"_ _a\"></span>\u201cRiserva <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>copertura <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>traduzione\u201d. Tale <span class=\"_ _3\"></span>riserva <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rilev<span class=\"_ _0\"></span>ata <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>Co<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>Economico <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>provento <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>onere <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>relativa<span class=\"_ _0\"></span> impresa controllata esce dal perimetro di consolid<span class=\"_ _0\"></span>amento. Le <span class=\"_ _7\"> </span>quot<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>patrimonio <span class=\"_ _5\"> </span>netto <span class=\"_ _7\"> </span>ed <span class=\"_ _6\"> </span>il <span class=\"_ _6\"> </span>risultato <span class=\"_ _6\"> </span>dell\u2019esercizio <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>competenza <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>azionisti <span class=\"_ _6\"> </span>terzi <span class=\"_ _7\"> </span>so<span class=\"_ _0\"></span>no evidenziate in apposite voci dello stato patrimo<span class=\"_ _0\"></span>niale e del conto economico consolidati.<span class=\"_ _0\"></span> Criteri di valutazione I <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>riteri <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>valutazione <span class=\"_ _4\"> </span>pi\u00f9 <span class=\"_ _4\"> </span>significativi <span class=\"_ _4\"> </span>adottati <span class=\"_ _4\"> </span>per<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>redazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>bilancio <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>nsolidato <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>di seguito evidenziati; nell\u2019applicazione <span class=\"_ _1\"></span>dei criteri di <span class=\"_ _1\"></span>valutazione gli amministratori <span class=\"_ _1\"></span>hanno tenuto conto di <span class=\"_ _23\"> </span>quanto <span class=\"_ _17\"> </span>indicato <span class=\"_ _23\"> </span>al <span class=\"_ _17\"> </span>precedente <span class=\"_ _23\"> </span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _23\"> </span><span class=\"ff4\">3.<span class=\"_ _0\"></span>2 <span class=\"_ _23\"> </span>VALUTAZI<span class=\"_ _0\"></span>ONE <span class=\"_ _23\"> </span>DEGLI <span class=\"_ _17\"> </span>AMMINISTRATORI </span>RISPETTO AI REQUISITI DI CONTINUIT\u00c0 AZIENDALE<span class=\"_ _0\"></span><span class=\"ff1\">, a cui si rimanda. </span>Aggregazioni Aziendali e Avviamento<span class=\"_ _0\"></span> Le <span class=\"_ _4\"> </span>aggregazioni <span class=\"_ _4\"> </span>aziendali <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>contabilizzate <span class=\"_ _4\"> </span>utili<span class=\"_ _0\"></span>zzando <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>metodo <span class=\"_ _4\"></span>dell\u2019acquisizione. <span class=\"_ _4\"> </span>Il <span class=\"_ _4\"> </span>costo <span class=\"_ _4\"> </span>di un\u2019acquisizione <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>terminato <span class=\"_ _20\"></span>come <span class=\"_ _8\"></span>somma <span class=\"_ _8\"></span>del <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>orrispettivo <span class=\"_ _20\"></span>trasferito, <span class=\"_ _8\"></span>misurato <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span><span class=\"ff4\">fair <span class=\"_ _20\"></span>value</span> <span class=\"_ _8\"></span>alla data <span class=\"_\"> </span>di <span class=\"_\"> </span>acquisizione, <span class=\"_\"> </span>e <span class=\"_\"> </span>dell\u2019imp<span class=\"_ _0\"></span>orto <span class=\"_\"> </span>della <span class=\"_\"> </span>partecipazione <span class=\"_\"> </span>di <span class=\"_\"> </span>minoranza <span class=\"_\"> </span>nell\u2019acquisita. <span class=\"_\"> </span>Per <span class=\"_\"> </span>ogni aggregazione <span class=\"_ _3\"></span>aziendal<span class=\"_ _0\"></span>e, <span class=\"_ _3\"></span>il Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>misurare <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>partecipazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di minoranza <span class=\"_ _3\"></span>nell\u2019acquisita al <span class=\"_ _a\"></span><span class=\"ff4\">fair <span class=\"_ _20\"></span>value</span> <span class=\"_ _a\"></span>oppure <span class=\"_ _a\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>p<span class=\"_ _0\"></span>roporzione <span class=\"_ _a\"></span>alla <span class=\"_ _9\"></span>quota <span class=\"_ _9\"></span>dell<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>partecipazione <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>mi<span class=\"_ _0\"></span>noranza <span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>elle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>nette identificabili <span class=\"_ _1\"></span>dell\u2019acquisita. <span class=\"_ _1\"></span>I <span class=\"_ _3\"></span>costi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>spesati nel<span class=\"_ _1\"></span>l\u2019esercizio <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>classific<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>spese<span class=\"_ _0\"></span> amministrative. Il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _20\"></span>determina <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>aver <span class=\"_ _20\"></span>acquisito <span class=\"_ _9\"></span>un\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _20\"></span>aziendale <span class=\"_ _9\"></span>quando <span class=\"_ _20\"></span>l\u2019insieme <span class=\"_ _20\"></span>integrato <span class=\"_ _9\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>attivit\u00e0 <span class=\"_ _20\"></span>e beni <span class=\"_ _18\"> </span>include <span class=\"_ _18\"> </span>almeno <span class=\"_ _18\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _18\"> </span>fattore <span class=\"_ _18\"> </span>della <span class=\"_ _18\"> </span>produz<span class=\"_ _0\"></span>ione <span class=\"_ _18\"> </span>ed <span class=\"_ _18\"> </span>un <span class=\"_ _18\"> </span>processo <span class=\"_ _22\"> </span>sostanziale <span class=\"_ _18\"> </span>che <span class=\"_ _18\"> </span>insie<span class=\"_ _0\"></span>me contribuiscono <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>modo <span class=\"_ _7\"> </span>significativo <span class=\"_ _7\"> </span>alla <span class=\"_ _4\"> </span>capacit\u00e0 <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>generare <span class=\"_ _4\"> </span>un <span class=\"_ _7\"> </span>output. <span class=\"_ _7\"> </span>Il <span class=\"_ _4\"> </span>processo <span class=\"_ _4\"> </span>acquisito <span class=\"_ _7\"> </span>\u00e8 considerato <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>stanziale <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>cruciale <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>apacit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>continuare <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>gene<span class=\"_ _0\"></span>rare <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>output <span class=\"_ _9\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>fattori <span class=\"_ _a\"></span>di produzione <span class=\"_ _13\"> </span>acquisiti <span class=\"_ _13\"> </span>comprendono <span class=\"_ _14\"> </span>una <span class=\"_ _13\"> </span>forza <span class=\"_ _13\"> </span>lavoro <span class=\"_ _13\"> </span>organizzata <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>dispone <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>necessarie competenze, <span class=\"_ _20\"></span>conoscenze<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>esperienza <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>ese<span class=\"_ _0\"></span>guire <span class=\"_ _20\"></span>tale <span class=\"_ _20\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>contribuisce <span class=\"_ _8\"></span>significativament<span class=\"_ _0\"></span>e alla <span class=\"_ _20\"></span>capacit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>conti<span class=\"_ _0\"></span>nuare <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>genera<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>output <span class=\"_ _8\"></span>ed <span class=\"_ _9\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>consider<span class=\"_ _0\"></span>ato <span class=\"_ _9\"></span>unico <span class=\"_ _20\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>scarso <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>pu\u00f2<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>essere sostituito senza costi, sforzi o ritardi significativi <span class=\"_ _0\"></span>per le capacit\u00e0 di continuare a gene<span class=\"_ _0\"></span>rare un output. Quando <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>Gruppo <span class=\"_ _20\"></span>acquisis<span class=\"_ _0\"></span>ce <span class=\"_ _9\"></span>un <span class=\"_ _20\"></span><span class=\"ff4\">busi<span class=\"_ _0\"></span>ness</span>, <span class=\"_ _20\"></span>classif<span class=\"_ _0\"></span>ica <span class=\"_ _9\"></span>o <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>esigna <span class=\"_ _20\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _20\"></span>acquisite <span class=\"_ _8\"></span>o <span class=\"_ _20\"></span>le passivit\u00e0 assunte in accordo co<span class=\"_ _1\"></span>n i termini contrattuali, le condizioni economiche e le altre condizi<span class=\"_ _1\"></span>oni pertinenti <span class=\"_ _7\"> </span>in <span class=\"_ _4\"> </span>essere <span class=\"_ _7\"> </span>alla <span class=\"_ _7\"> </span>data <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>acquis<span class=\"_ _0\"></span>izione. <span class=\"_ _4\"> </span>Ci<span class=\"_ _0\"></span>\u00f2 <span class=\"_ _7\"> </span>include <span class=\"_ _4\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>verifica <span class=\"_ _4\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>stabi<span class=\"_ _0\"></span>lire <span class=\"_ _4\"> </span>se <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>derivato incorporato debba essere separato dal contratto primario.  L\u2019eventuale <span class=\"_ _1\"></span>corrispettivo<span class=\"_ _0\"></span> poten<span class=\"_ _1\"></span>ziale da <span class=\"_ _3\"></span>riconoscer<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>\u00e8 rilevato <span class=\"_ _3\"></span>dall\u2019acqui<span class=\"_ _0\"></span>rente al <span class=\"_ _3\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>air value<span class=\"ff1\"> <span class=\"_ _3\"></span>alla data <span class=\"_ _1\"></span>di </span></span>acquisizione. Il co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _0\"></span>potenziale classificat<span class=\"_ _0\"></span>o c<span class=\"_ _0\"></span>ome patrimonio <span class=\"_ _0\"></span>non \u00e8 <span class=\"_ _0\"></span>oggetto di <span class=\"_ _0\"></span>rimisurazione e <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>suo <span class=\"_ _9\"></span>successivo <span class=\"_ _9\"></span>pagame<span class=\"_ _0\"></span>nto <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>contabilizza<span class=\"_ _0\"></span>to <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _a\"></span>contropa<span class=\"_ _0\"></span>rtita <span class=\"_ _9\"></span>il <span class=\"_ _a\"></span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _9\"></span>netto. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>variazione del <span class=\"_ _7\"> </span><span class=\"ff4\">fair <span class=\"_ _7\"> </span>value</span> <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>corris<span class=\"_ _0\"></span>pettivo <span class=\"_ _7\"> </span>potenziale <span class=\"_ _7\"> </span>classi<span class=\"_ _0\"></span>ficato <span class=\"_ _7\"> </span>come <span class=\"_ _7\"> </span>attivit\u00e0 <span class=\"_ _7\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>passivit\u00e0, <span class=\"_ _7\"> </span>quale <span class=\"_ _7\"> </span>strumento finanziario <span class=\"_ _7\"> </span>che <span class=\"_ _6\"> </span>sia <span class=\"_ _6\"> </span>nell\u2019oggetto <span class=\"_ _6\"> </span>dell\u2019IFRS <span class=\"_ _6\"> </span>9 <span class=\"_ _6\"> </span>Strumenti <span class=\"_ _6\"> </span>finanziari, <span class=\"_ _7\"> </span>deve <span class=\"_ _6\"> </span>essere <span class=\"_ _7\"> </span>ril<span class=\"_ _0\"></span>evata <span class=\"_ _6\"> </span>nel <span class=\"_ _7\"> </span>conto economico in<span class=\"_ _0\"></span> accordo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>IFRS 9. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Il corrispetti<span class=\"_ _0\"></span>vo potenziale<span class=\"_ _0\"></span> che non<span class=\"_ _0\"></span> rien<span class=\"_ _0\"></span>tra nello s<span class=\"_ _0\"></span>copo d<span class=\"_ _0\"></span>ell\u2019IFRS 9 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _4\"></span>valutato <span class=\"_ _20\"></span>al <span class=\"_ _4\"> </span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span> <span class=\"_ _4\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _8\"></span>e <span class=\"_ _4\"> </span>le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span> <span class=\"_ _8\"></span>sono <span class=\"_ _4\"> </span>rilevate <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>conto economico. L\u2019avviamento, <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>applicazi<span class=\"_ _0\"></span>one <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>principio <span class=\"_ _6\"> </span>con<span class=\"_ _0\"></span>tabile <span class=\"_ _6\"> </span>IFRS <span class=\"_ _7\"> </span>3, <span class=\"_ _6\"> </span>costituisce <span class=\"_ _6\"> </span>l\u2019eccedenza <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"> </span>costo dell\u2019aggregazione rispetto alla quota <span class=\"_ _1\"></span>di per<span class=\"_ _1\"></span>tinenz<span class=\"_ _0\"></span>a del Gru<span class=\"_ _1\"></span>ppo nel <span class=\"ff4\">fair va<span class=\"_ _1\"></span>lue<span class=\"ff1\"> delle attivit\u00e0, passivit\u00e0 e </span></span>passivit\u00e0 <span class=\"_ _22\"> </span>potenziali <span class=\"_ _15\"> </span>acquisite <span class=\"_ _22\"> </span>identificabili<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>individualmente <span class=\"_ _22\"> </span>e <span class=\"_ _22\"> </span>rilevabili <span class=\"_ _15\"> </span>separatamente. <span class=\"_ _22\"> </span>Esso rappresenta un\u2019attivit\u00e0 imm<span class=\"_ _0\"></span>ateriale a vita indefinita. Dopo <span class=\"_\"> </span>la <span class=\"_ _14\"> </span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_\"> </span>iniziale<span class=\"_ _0\"></span>, <span class=\"_\"> </span>l\u2019avviamento <span class=\"_\"> </span>\u00e8 <span class=\"_ _14\"> </span>valutato <span class=\"_\"> </span>al <span class=\"_\"> </span>costo <span class=\"_ _14\"> </span>al <span class=\"_\"> </span>netto <span class=\"_\"> </span>delle <span class=\"_ _14\"> </span>perdite <span class=\"_\"> </span>di <span class=\"_\"> </span>valore accumulate.  L\u2019avviamento <span class=\"_ _25\"> </span>non <span class=\"_ _25\"> </span>viene <span class=\"_ _25\"> </span>ammortizzato <span class=\"_ _13\"> </span>ma<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>sottoposto <span class=\"_ _25\"> </span>annualmente, <span class=\"_ _25\"> </span>o <span class=\"_ _13\"> </span>pi<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _25\"> </span>frequentemente <span class=\"_ _25\"> </span>se determinati <span class=\"_ _a\"></span>eventi <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>mutate <span class=\"_ _9\"></span>circostanz<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>indic<span class=\"_ _0\"></span>ano <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>sussis<span class=\"_ _0\"></span>tenza <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>perdita <span class=\"_ _9\"></span>durevole <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>valore, <span class=\"_ _9\"></span>a verifiche <span class=\"_ _9\"></span>per <span class=\"_ _8\"></span>identificare <span class=\"_ _20\"></span>eventuali <span class=\"_ _20\"></span>riduzioni <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _9\"></span>(im<span class=\"_ _0\"></span>pairment) <span class=\"_ _20\"></span>secondo <span class=\"_ _20\"></span>quanto <span class=\"_ _8\"></span>previsto <span class=\"_ _20\"></span>dallo IAS <span class=\"_ _8\"></span>36. <span class=\"_ _4\"> </span>Successivamente <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"></span>rilevazione <span class=\"_ _8\"></span>inizial<span class=\"_ _0\"></span>e, <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>va<span class=\"_ _0\"></span>lutato <span class=\"_ _4\"> </span>al <span class=\"_ _8\"></span>costo <span class=\"_ _4\"> </span>al <span class=\"_ _4\"></span>netto <span class=\"_ _8\"></span>delle<span class=\"_ _0\"></span> perdite durevoli di valore accumulate. Al <span class=\"_ _0\"></span>fine de<span class=\"_ _0\"></span>lla verifica <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore, <span class=\"_ _0\"></span>l\u2019avviamento <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un\u2019aggregazione <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>\u00e8 allocato, <span class=\"_ _0\"></span>dalla <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>acquisizione, <span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>iascuna <span class=\"_ _0\"></span>uni<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _a\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>si<span class=\"_ _0\"></span> prevede benefici delle sinergie dell\u2019aggregazione, a prescindere dal fatto che altre attivit\u00e0 o passivit\u00e0 dell\u2019entit\u00e0 acquisita siano assegnate a<span class=\"_ _0\"></span> tali unit\u00e0. Le <span class=\"_ _a\"></span>eventua<span class=\"_ _0\"></span>li <span class=\"_ _a\"></span>riduzioni <span class=\"_ _9\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _a\"></span>che <span class=\"_ _9\"></span>emergono <span class=\"_ _9\"></span>dall\u2019<span class=\"_ _0\"></span><span class=\"ff4\">impairment <span class=\"_ _a\"></span>test<span class=\"_ _0\"></span></span> <span class=\"_ _a\"></span>non <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>rettificate <span class=\"_ _9\"></span>nei <span class=\"_ _a\"></span>pe<span class=\"_ _0\"></span>riodi successivi.  Per i test svolti con riferimento a<span class=\"_ _0\"></span>l bilancio in chiusura si veda il paragrafo <span class=\"ff4\">3.9 IMPAIRMENT <span class=\"_ _0\"></span>TEST</span>. Immobili, impianti e macchinari I <span class=\"_ _1\"></span>fabbricati, <span class=\"_ _3\"></span>gl<span class=\"_ _0\"></span>i impianti, <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>macchinari <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attrezzature <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>esposti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _1\"></span>ammortamenti accumulati <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventuali <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore, <span class=\"_ _3\"></span>dete<span class=\"_ _0\"></span>rminate <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri <span class=\"_ _1\"></span>previsti <span class=\"_ _3\"></span>dallo <span class=\"_ _1\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>illustrati di seguito nel principio \u201cPerdite di valore delle attivit<span class=\"_ _0\"></span>\u00e0\u201d.  Gli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>perdite deri<span class=\"_ _0\"></span>vanti <span class=\"_ _0\"></span>da c<span class=\"_ _0\"></span>essioni <span class=\"_ _0\"></span>o di<span class=\"_ _0\"></span>smissioni <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>cespiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>determinati <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>differenz<span class=\"_ _0\"></span>a fra <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ricavo <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>vendita <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>valore <span class=\"_ _20\"></span>netto <span class=\"_ _20\"></span>cont<span class=\"_ _0\"></span>abile <span class=\"_ _20\"></span>del<span class=\"_ _0\"></span>l\u2019attivit\u00e0 <span class=\"_ _20\"></span>e <span class=\"_ _8\"></span>sono <span class=\"_ _20\"></span>imputati <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>conto <span class=\"_ _8\"></span>economico dell\u2019esercizio. Il <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _13\"> </span>di <span class=\"_ _25\"> </span>un <span class=\"_ _13\"> </span>elemento <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>mmobili, <span class=\"_ _25\"> </span>impianti <span class=\"_ _25\"> </span>e <span class=\"_ _14\"> </span>mac<span class=\"_ _0\"></span>chinari <span class=\"_ _13\"> </span>ed <span class=\"_ _13\"> </span>ogni <span class=\"_ _13\"> </span>component<span class=\"_ _0\"></span>e significativo <span class=\"_ _0\"></span>ini<span class=\"_ _0\"></span>zialmente <span class=\"_ _0\"></span>rilevato <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>liminati <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>momento <span class=\"_ _0\"></span>della <span class=\"_ _a\"></span>dismissione <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>quando <span class=\"_ _a\"></span>non <span class=\"_ _0\"></span>ci si <span class=\"_ _3\"></span>attende <span class=\"_ _3\"></span>alcun <span class=\"_ _3\"></span>beneficio <span class=\"_ _3\"></span>economico <span class=\"_ _11\"></span>futuro <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>dismissione. <span class=\"_ _3\"></span>L\u2019utile/perdita <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>emerge al <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>dell\u2019eliminazione contabile <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll\u2019attivit\u00e0 <span class=\"_ _1\"></span>(calcolato come <span class=\"_ _3\"></span>differe<span class=\"_ _0\"></span>nza <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>il val<span class=\"_ _1\"></span>ore co<span class=\"_ _1\"></span>ntabile dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>corrispettivo <span class=\"_ _8\"></span>netto) <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _4\"></span>rilevato <span class=\"_ _20\"></span>a <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>l\u2019el<span class=\"_ _0\"></span>emento <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _20\"></span>elimi<span class=\"_ _0\"></span>nato contabilmente. 47I <span class=\"_ _a\"></span>valori <span class=\"_ _9\"></span>residui, <span class=\"_ _20\"></span>le <span class=\"_ _9\"></span>vite <span class=\"_ _9\"></span>utili <span class=\"_ _9\"></span>ed <span class=\"_ _20\"></span>i <span class=\"_ _9\"></span>metodi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>ammortamento <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>immobili, <span class=\"_ _9\"></span>impianti <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>macchinari <span class=\"_ _9\"></span>sono rivisti ad ogni chiusura di esercizio e, ove appropria<span class=\"_ _0\"></span>to, corretti prospetticamente. Leasing<span class=\"ff1\"> </span>Il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _4\"> </span>valuta <span class=\"_ _4\"> </span>all\u2019atto <span class=\"_ _4\"> </span>della <span class=\"_ _4\"></span>sottoscrizione <span class=\"_ _8\"></span>di <span class=\"_ _7\"> </span>un <span class=\"_ _8\"></span>contratto <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>\u00e8, <span class=\"_ _8\"></span>o <span class=\"_ _4\"> </span>contiene, <span class=\"_ _4\"> </span>un <span class=\"_ _4\"></span><span class=\"ff4\">leasing</span>. <span class=\"_ _4\"> </span>In <span class=\"_ _8\"></span>altri<span class=\"_ _0\"></span> termini, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>conferisce il <span class=\"_ _0\"></span>diritto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ontrollare l\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un bene <span class=\"_ _0\"></span>ident<span class=\"_ _0\"></span>ificato <span class=\"_ _0\"></span>per un <span class=\"_ _0\"></span>periodo di tempo in cambio di un corrispettivo. Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _a\"></span>adotta <span class=\"_ _0\"></span>un <span class=\"_ _a\"></span>unico <span class=\"_ _a\"></span>mo<span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>di <span class=\"_ _9\"></span>riconoscimento <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mis<span class=\"_ _0\"></span>urazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>utti <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span>, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ccetto <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>i leasing<span class=\"ff1\"> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>breve <span class=\"_ _3\"></span>termine <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span><span class=\"ff4\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>modico <span class=\"_ _3\"></span>valore. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>ri<span class=\"_ _0\"></span>conosce <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>relative </span></span></span>ai <span class=\"_ _9\"></span>pagamenti <span class=\"_ _20\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">leasi<span class=\"_ _0\"></span>ng</span> <span class=\"_ _20\"></span>e <span class=\"_ _9\"></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>diritt<span class=\"_ _0\"></span>o <span class=\"_ _20\"></span>d\u2019uso <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>rappresenta <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>diritto <span class=\"_ _20\"></span>ad <span class=\"_ _9\"></span>util<span class=\"_ _0\"></span>izzare <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>bene sottostante il contratto. i) Attivit\u00e0 per diritto d\u2019uso Il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>riconosce <span class=\"_ _9\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>diritt<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>d'uso <span class=\"_ _9\"></span>alla <span class=\"_ _20\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>inizio <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span> <span class=\"_ _9\"></span>(cio\u00e8 <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>data <span class=\"_ _9\"></span>in <span class=\"_ _20\"></span>cui l'attivit\u00e0 <span class=\"_ _a\"></span>sott<span class=\"_ _0\"></span>ostante <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>disponibile <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>l'uso). <span class=\"_ _a\"></span>Le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>diritto <span class=\"_ _a\"></span>d'uso <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>misurate <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>osto, <span class=\"_ _a\"></span>al netto <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>ammortamenti <span class=\"_ _1\"></span>accumulati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>erdite di <span class=\"_ _3\"></span>valore, e <span class=\"_ _3\"></span>rettificati per <span class=\"_ _3\"></span>qualsiasi rimisurazione delle <span class=\"_ _4\"> </span>passivit\u00e0 <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span><span class=\"ff4\">leasing</span>. <span class=\"_ _7\"> </span>Il <span class=\"_ _4\"> </span>costo <span class=\"_ _4\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>il <span class=\"_ _7\"> </span>diritto <span class=\"_ _4\"> </span>d'uso<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>comprende<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>l'ammontare <span class=\"_ _7\"> </span>delle passivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>rileva<span class=\"_ _0\"></span>te, <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>diretti iniziali <span class=\"_ _3\"></span>sost<span class=\"_ _0\"></span>enuti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pagamenti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">leasing<span class=\"ff1\"> effettuati <span class=\"_ _3\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>data </span></span></span></span>di decorrenza o prima dell'ini<span class=\"_ _0\"></span>zio al netto di tutti <span class=\"_ _0\"></span>gli eventuali incentivi ricevuti. Le atti<span class=\"_ _0\"></span>vit\u00e0 per diritto d\u2019uso <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ammortizz<span class=\"_ _0\"></span>ate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>quote <span class=\"_ _1\"></span>costanti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>correnza <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>fine <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>vi<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>utile <span class=\"_ _3\"></span>dell'atti<span class=\"_ _0\"></span>vit\u00e0 consistente nel diritto di utiliz<span class=\"_ _0\"></span>zo o, se anteriore, al termine della durata del <span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span>. Se <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _8\"></span>trasferisce <span class=\"_ _20\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>propriet\u00e0 <span class=\"_ _20\"></span>dell'attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _20\"></span>s<span class=\"_ _0\"></span>ottostante <span class=\"_ _8\"></span>al <span class=\"_ _20\"></span>loc<span class=\"_ _0\"></span>atario <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _20\"></span>della <span class=\"_ _8\"></span>durata <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>el leasing<span class=\"ff1\"> <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>se <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>costo <span class=\"_ _4\"> </span>del<span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _7\"> </span>consistente <span class=\"_ _4\"> </span>nel <span class=\"_ _4\"> </span>dir<span class=\"_ _0\"></span>itto <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>uti<span class=\"_ _0\"></span>lizzo <span class=\"_ _4\"> </span>riflette <span class=\"_ _4\"> </span>il <span class=\"_ _7\"> </span>fatto <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>lo<span class=\"_ _0\"></span>catario </span>eserciter\u00e0 l'opzione di <span class=\"_ _0\"></span>acquisto, <span class=\"_ _0\"></span>il locatario de<span class=\"_ _0\"></span>ve ammortizzare l'attivit<span class=\"_ _0\"></span>\u00e0 consi<span class=\"_ _0\"></span>stente nel dir<span class=\"_ _0\"></span>itto d\u2019 <span class=\"_ _0\"></span>uso dalla data di decorrenza fi<span class=\"_ _0\"></span>no alla fine della vita utile dell'a<span class=\"_ _0\"></span>ttivit\u00e0 sottostante.  Le attivit\u00e0 per il diritto d'uso sono soggette<span class=\"_ _0\"></span> a <span class=\"ff4\">impairment test</span>.  ii) Passivit\u00e0 legate al leasing Alla <span class=\"_ _20\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>decorrenza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span>, <span class=\"_ _8\"></span>il <span class=\"_ _20\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ri<span class=\"_ _0\"></span>leva <span class=\"_ _20\"></span>le <span class=\"_ _8\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _8\"></span>misurandole <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore attuale <span class=\"_ _20\"></span>dei <span class=\"_ _8\"></span>pagamenti <span class=\"_ _20\"></span>dovuti<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _20\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _20\"></span>non <span class=\"_ _8\"></span>versati <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _20\"></span>data. <span class=\"_ _8\"></span>I <span class=\"_ _9\"></span>pa<span class=\"_ _0\"></span>gamenti <span class=\"_ _8\"></span>dovuti <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span>cludono <span class=\"_ _20\"></span>i pagamenti <span class=\"_ _1\"></span>fissi <span class=\"_ _1\"></span>(compresi i <span class=\"_ _3\"></span>pagamenti fissi <span class=\"_ _3\"></span>nella sostanza) <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>eventuali incentivi <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span><span class=\"ff4\">l<span class=\"_ _0\"></span>easing<span class=\"ff1\"> <span class=\"_ _1\"></span>da </span></span>ricevere, i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iabili <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he dipendono <span class=\"_ _0\"></span>da <span class=\"_ _a\"></span>un <span class=\"_ _0\"></span>indice <span class=\"_ _a\"></span>o <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso, <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>gli <span class=\"_ _a\"></span>importi <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si prevede <span class=\"_ _7\"> </span>dovranno <span class=\"_ _6\"> </span>essere <span class=\"_ _7\"> </span>pagati<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>titolo <span class=\"_ _6\"> </span>di <span class=\"_ _7\"> </span>gara<span class=\"_ _0\"></span>nzie <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>valore <span class=\"_ _7\"> </span>residuo.<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>I <span class=\"_ _7\"> </span>pagamenti <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span><span class=\"ff4\">leasing</span> includono anche <span class=\"_ _1\"></span>il prezzo di <span class=\"_ _1\"></span>esercizio di <span class=\"_ _1\"></span>un'opzione di <span class=\"_ _1\"></span>acquisto se si<span class=\"_ _1\"></span> \u00e8 rag<span class=\"_ _1\"></span>ionevolmente certi ch<span class=\"_ _1\"></span>e tale opzione <span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r\u00e0 <span class=\"_ _a\"></span>eser<span class=\"_ _0\"></span>citata <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>pagamenti<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>penalit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>risoluzione <span class=\"_ _a\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span>, <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>durata del <span class=\"_ _4\"> </span><span class=\"ff4\">leasing</span> <span class=\"_ _4\"> </span>tiene<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>conto <span class=\"_ _7\"> </span>dell'esercizio <span class=\"_ _4\"> </span>da <span class=\"_ _7\"> </span>parte <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dell'opzione<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>di <span class=\"_ _7\"> </span>risoluzione <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span><span class=\"ff4\">leasing</span> stesso. I pagamenti di <span class=\"ff4\">leasing</span> vari<span class=\"_ _0\"></span>abili che non dipendono da un indice o da<span class=\"_ _0\"></span> un tasso vengono rilevati com<span class=\"_ _0\"></span>e costi nel <span class=\"_ _3\"></span>periodo (salvo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>non siano <span class=\"_ _3\"></span>stat<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>sostenuti per <span class=\"_ _3\"></span>la produzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rimanenze) <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n cui <span class=\"_ _3\"></span>si verifica l'evento o la condizione che ha generato il pagam<span class=\"_ _0\"></span>ento<span class=\"fc7\"> </span>Nel <span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>lcolo <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>valore attuale <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>pagamenti<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dovuti, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>usa il <span class=\"_ _3\"></span>tasso di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>marginale alla <span class=\"_ _20\"></span>data <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>inizio <span class=\"_ _20\"></span>se <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>tasso <span class=\"_ _9\"></span>d\u2019interesse <span class=\"_ _20\"></span>imp<span class=\"_ _0\"></span>licito <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>determinabile <span class=\"_ _20\"></span>facilmente. <span class=\"_ _20\"></span>Dopo <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>data <span class=\"_ _20\"></span>di decorrenza, <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>\u2019importo <span class=\"_ _20\"></span>della <span class=\"_ _20\"></span>passivit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span> <span class=\"_ _9\"></span>si <span class=\"_ _20\"></span>incrementa <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>tener <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>onto <span class=\"_ _20\"></span>degli <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _9\"></span>su<span class=\"_ _0\"></span>lla passivit\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _9\"></span>e <span class=\"_ _a\"></span>diminuisc<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>consider<span class=\"_ _0\"></span>are <span class=\"_ _9\"></span>i <span class=\"_ _a\"></span>pagamenti <span class=\"_ _a\"></span>effettuati.<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Inoltre, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile<span class=\"_ _0\"></span> dei <span class=\"_ _a\"></span>debit<span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>per <span class=\"_ _9\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _a\"></span>rideterminato <span class=\"_ _a\"></span>nel <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>eventuali <span class=\"_ _9\"></span>modifiche <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>revisione dei <span class=\"_\"> </span>termini <span class=\"_\"> </span>contrattuali <span class=\"_\"> </span>per <span class=\"_\"> </span>la <span class=\"_\"> </span>modifica <span class=\"_\"> </span>dei <span class=\"_\"> </span>pagamenti; <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>rideterminato, <span class=\"_\"> </span>altres\u00ec, <span class=\"_\"> </span>in <span class=\"_\"> </span>presenza <span class=\"_\"> </span>di modifiche <span class=\"_ _25\"> </span>in <span class=\"_ _13\"> </span>merito <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>valutazione <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span>\u2019opzione <span class=\"_ _25\"> </span>dell\u2019acquisto <span class=\"_ _25\"> </span>dell\u2019attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _25\"> </span>sottostante <span class=\"_ _13\"> </span>o <span class=\"_ _25\"> </span>per variazioni <span class=\"_ _4\"> </span>dei <span class=\"_ _7\"> </span>pagamenti <span class=\"_ _7\"> </span>futuri <span class=\"_ _4\"> </span>che <span class=\"_ _7\"> </span>deriva <span class=\"_ _7\"> </span>da <span class=\"_ _4\"> </span>una <span class=\"_ _7\"> </span>modifica <span class=\"_ _4\"> </span>dell\u2019indice <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _4\"> </span>uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _4\"> </span>per<span class=\"_ _0\"></span> determinare tali pagamenti.  iii) Leasing di breve durata e leasing di at<span class=\"_ _0\"></span>tivit\u00e0 a modesto valore Il <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _a\"></span>applica <span class=\"_ _a\"></span>l'esenz<span class=\"_ _0\"></span>ione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>rilev<span class=\"_ _0\"></span>azione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span> <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>breve <span class=\"_ _a\"></span>durata <span class=\"_ _9\"></span>(i.e., <span class=\"_ _a\"></span>i <span class=\"_ _9\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>hanno una <span class=\"_ _9\"></span>dur<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>12 <span class=\"_ _20\"></span>mesi <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>inferiore <span class=\"_ _20\"></span>dalla <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>iniz<span class=\"_ _0\"></span>io <span class=\"_ _9\"></span>e <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>contengono <span class=\"_ _20\"></span>un'opzione <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>acquisto). <span class=\"_ _20\"></span>Il Gruppo <span class=\"_\"> </span>ha <span class=\"_ _14\"> </span>applicato <span class=\"_\"> </span>in<span class=\"_ _0\"></span>oltre <span class=\"_\"> </span>l\u2019<span class=\"_ _0\"></span>esenzione <span class=\"_\"> </span>per <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span><span class=\"ff4\">leasing</span> <span class=\"_\"> </span>relativi <span class=\"_ _14\"> </span>ad <span class=\"_\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>a <span class=\"_ _14\"> </span>modesto <span class=\"_ _14\"> </span>valore <span class=\"_\"> </span>in riferimento <span class=\"_ _9\"></span>ai <span class=\"_ _9\"></span>contra<span class=\"_ _0\"></span>tti <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _20\"></span>relativi <span class=\"_ _20\"></span>ad <span class=\"_ _9\"></span>apparecchiature <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>ufficio <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>cui <span class=\"_ _20\"></span>valore <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>cons<span class=\"_ _0\"></span>iderato basso. I ca<span class=\"_ _1\"></span>noni relativi <span class=\"_ _0\"></span>a <span class=\"ff4\">leasing</span> a breve termine e a <span class=\"ff4\">leasing</span> di attivit\u00e0 a <span class=\"_ _1\"></span>modesto valore sono rilevati come costi in quote costanti lungo la dura<span class=\"_ _0\"></span>ta <span class=\"ff4\">leasing</span>. Partecipazione in societ\u00e0 collegate Una <span class=\"_ _7\"> </span>collegata <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>societ\u00e0 <span class=\"_ _6\"> </span>sulla <span class=\"_ _7\"> </span>qual<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Gruppo <span class=\"_ _6\"> </span>esercita <span class=\"_ _6\"> </span>un\u2019influenza <span class=\"_ _6\"> </span>notevole. <span class=\"_ _7\"> </span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _7\"> </span>in<span class=\"_ _0\"></span>fluenza notevole si intende il <span class=\"_ _1\"></span>potere<span class=\"_ _0\"></span> di partecipare alla <span class=\"_ _1\"></span>determinazione delle politiche finanziarie e gestionali della partecipata senza averne il controllo o il c<span class=\"_ _0\"></span>ontrollo congiunto.  Una <span class=\"_ _9\"></span>joint <span class=\"_ _20\"></span>venture <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>un <span class=\"_ _9\"></span>ac<span class=\"_ _0\"></span>cordo <span class=\"_ _9\"></span>a <span class=\"_ _20\"></span>controllo <span class=\"_ _20\"></span>congi<span class=\"_ _0\"></span>unto <span class=\"_ _9\"></span>nel <span class=\"_ _20\"></span>quale <span class=\"_ _20\"></span>le <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>detengono<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>controll<span class=\"_ _0\"></span>o congiunto <span class=\"_ _5\"> </span>vantano <span class=\"_ _6\"> </span>dir<span class=\"_ _0\"></span>itti <span class=\"_\"> </span>sulle <span class=\"_ _6\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"> </span>nette <span class=\"_ _5\"> </span>dell\u2019accordo. <span class=\"_ _5\"> </span>Per <span class=\"_ _6\"> </span>controllo<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>congiunto <span class=\"_\"> </span>si <span class=\"_ _6\"> </span>intende <span class=\"_\"> </span>la condivisione <span class=\"_ _6\"> </span>su <span class=\"_ _7\"> </span>base <span class=\"_ _6\"> </span>co<span class=\"_ _0\"></span>ntrattuale <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>un <span class=\"_ _7\"> </span>accordo, <span class=\"_ _6\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>esiste <span class=\"_ _7\"> </span>unic<span class=\"_ _0\"></span>amente <span class=\"_ _6\"> </span>quando <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>e decisioni <span class=\"_ _a\"></span>sulle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>rilevanti <span class=\"_ _a\"></span>richiedono <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>senso <span class=\"_ _a\"></span>unanime <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>tutte <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>parti <span class=\"_ _a\"></span>che <span class=\"_ _9\"></span>condividono <span class=\"_ _0\"></span>il controllo Le <span class=\"_ _20\"></span>considerazioni <span class=\"_ _20\"></span>fatte <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>determina<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>l\u2019influenz<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>notevole <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>cont<span class=\"_ _0\"></span>rollo <span class=\"_ _20\"></span>congiunto <span class=\"_ _20\"></span>sono <span class=\"_ _20\"></span>simili <span class=\"_ _20\"></span>a quelle necessarie <span class=\"_ _1\"></span>a determinare il controllo <span class=\"_ _1\"></span>sulle controllate. La part<span class=\"_ _1\"></span>ecipazio<span class=\"_ _0\"></span>ne del <span class=\"_ _1\"></span>Gruppo in soci<span class=\"_ _1\"></span>et\u00e0 collegate e joint venture <span class=\"_ _0\"></span>sono valutate con il metodo del patrimonio netto.  Con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte<span class=\"_ _0\"></span>cipazione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>una so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _0\"></span>colleg<span class=\"_ _0\"></span>ata o <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture \u00e8 inizialmente <span class=\"_ _0\"></span>rilevata al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span>. Il v<span class=\"_ _0\"></span>alore conta<span class=\"_ _0\"></span>bile de<span class=\"_ _0\"></span>lla partecipazione <span class=\"_ _0\"></span>\u00e8 aumentato o <span class=\"_ _0\"></span>diminuito per <span class=\"_ _7\"> </span>rilevare <span class=\"_ _7\"> </span>la <span class=\"_ _6\"> </span>quota <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>pertinenza <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>parte<span class=\"_ _0\"></span>cipante <span class=\"_ _7\"> </span>degli <span class=\"_ _6\"> </span>utili <span class=\"_ _6\"> </span>e <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>perdite <span class=\"_ _6\"> </span>della <span class=\"_ _7\"> </span>partecipata realizzati <span class=\"_ _a\"></span>dopo <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>acquisizione. <span class=\"_ _a\"></span>L\u2019avviamento <span class=\"_ _a\"></span>a<span class=\"_ _0\"></span>fferente <span class=\"_ _0\"></span>alla <span class=\"_ _9\"></span>collegata <span class=\"_ _a\"></span>od <span class=\"_ _9\"></span>alla <span class=\"_ _a\"></span>joint <span class=\"_ _a\"></span>venture <span class=\"_ _a\"></span>\u00e8 incluso <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>valore conta<span class=\"_ _0\"></span>bile <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>partecipazione<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>soggetto <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>verifi<span class=\"_ _0\"></span>ca separ<span class=\"_ _0\"></span>ata di <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rdita di valore (impairment). Il <span class=\"_ _4\"> </span>prospetto <span class=\"_ _4\"> </span>dell\u2019utile/(pe<span class=\"_ _0\"></span>rdita) <span class=\"_ _4\"> </span>d\u2019esercizio <span class=\"_ _4\"> </span>riflette <span class=\"_ _7\"> </span>la <span class=\"_ _4\"> </span>quota <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>pertinenza <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>risultato<span class=\"_ _0\"></span> d\u2019esercizio della societ<span class=\"_ _0\"></span>\u00e0 collegata o della j<span class=\"_ _0\"></span>oint venture. Ogni c<span class=\"_ _0\"></span>ambiamento nelle a<span class=\"_ _0\"></span>ltre componenti di conto <span class=\"_\"> </span>economico <span class=\"_\"> </span>complessivo <span class=\"_\"> </span>relativo <span class=\"_\"> </span>a <span class=\"_\"> </span>queste <span class=\"_\"> </span>partecipate <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>presentato <span class=\"_\"> </span>come <span class=\"_\"> </span>parte <span class=\"_\"> </span>del <span class=\"_\"> </span>conto economico co<span class=\"_ _1\"></span>mplessivo del Gru<span class=\"_ _1\"></span>ppo.  <span class=\"_ _1\"></span>Inoltre, <span class=\"_ _1\"></span>nel caso <span class=\"_ _1\"></span>in cui <span class=\"_ _1\"></span>una societ\u00e0 collegata <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una joint <span class=\"_ _1\"></span>venture rilevi <span class=\"_ _20\"></span>una <span class=\"_ _8\"></span>variazione <span class=\"_ _20\"></span>con <span class=\"_ _8\"></span>diretta <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>mputazione <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _20\"></span>netto, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>rileva <span class=\"_ _20\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>sua <span class=\"_ _20\"></span>quota <span class=\"_ _8\"></span>di pertinenza, <span class=\"_ _0\"></span>ove <span class=\"_ _9\"></span>applicabile, <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>prospetto <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>variazioni <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>netto. <span class=\"_ _a\"></span>Gli <span class=\"_ _a\"></span>util<span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _a\"></span>perdite non rea<span class=\"_ _1\"></span>lizzate deri<span class=\"_ _1\"></span>vanti da tran<span class=\"_ _1\"></span>sazioni tra <span class=\"_ _3\"></span>il Gruppo e <span class=\"_ _3\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _1\"></span>collegate o <span class=\"_ _3\"></span>j<span class=\"_ _0\"></span>oint venture, <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no el<span class=\"_ _1\"></span>imina<span class=\"_ _0\"></span>ti in proporzione alla quota di partecipazione nelle <span class=\"_ _0\"></span>collegate o joint <span class=\"_ _0\"></span>venture. Il <span class=\"_ _a\"></span>bilancio <span class=\"_ _9\"></span>delle <span class=\"_ _a\"></span>socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _a\"></span>collegate<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>della <span class=\"_ _a\"></span>joint <span class=\"_ _9\"></span>venture <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _a\"></span>predisposto <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>stessa <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>chiusura <span class=\"_ _9\"></span>del bilancio <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>Gruppo. <span class=\"_ _a\"></span>Ove <span class=\"_ _a\"></span>necessario, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>rettificato <span class=\"_ _a\"></span>per <span class=\"_ _0\"></span>uni<span class=\"_ _0\"></span>formarlo <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>principi <span class=\"_ _a\"></span>contabili <span class=\"_ _a\"></span>di Gruppo Successivamente <span class=\"_ _1\"></span>all\u2019applicazione del <span class=\"_ _3\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>patrimonio netto, <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>valuta <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>sia nece<span class=\"_ _1\"></span>ssario<span class=\"_ _0\"></span> riconoscere una <span class=\"_ _0\"></span>perdita<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>propria <span class=\"_ _0\"></span>partecipazione <span class=\"_ _0\"></span>nelle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegate <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture. Il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>a <span class=\"_ _20\"></span>ogni <span class=\"_ _8\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>siano <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span>videnze <span class=\"_ _8\"></span>obiettive <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>le <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>artecipazioni <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>elle societ\u00e0 <span class=\"_ _a\"></span>collegate <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>joint <span class=\"_ _9\"></span>venture <span class=\"_ _a\"></span>abbiano <span class=\"_ _a\"></span>subi<span class=\"_ _0\"></span>to <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>perdita <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>valore. <span class=\"_ _9\"></span>In <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _0\"></span>cal<span class=\"_ _0\"></span>cola l\u2019ammontare <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>perdita <span class=\"_ _4\"> </span>come <span class=\"_ _4\"> </span>diffe<span class=\"_ _0\"></span>renza <span class=\"_ _4\"> </span>tra <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>valore <span class=\"_ _4\"> </span>recuper<span class=\"_ _0\"></span>abile <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>collegata <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>joint venture <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _11\"></span>isc<span class=\"_ _0\"></span>rizione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>stessa <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>rilevando <span class=\"_ _11\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>prospetto dell\u2019utile/(perdita) d\u2019esercizio nella <span class=\"_ _1\"></span>voce \u201cquota di <span class=\"_ _1\"></span>pertinenza <span class=\"_ _1\"></span>del risultato di societ\u00e0 <span class=\"_ _1\"></span>collegate e <span class=\"_ _1\"></span>joint venture\u201d All\u2019atto <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>perdita <span class=\"_ _1\"></span>dell\u2019influenza <span class=\"_ _3\"></span>not<span class=\"_ _0\"></span>evole <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>collegata <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _1\"></span>congiunto <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>una joint <span class=\"_ _8\"></span>venture, <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>valuta <span class=\"_ _20\"></span>e <span class=\"_ _8\"></span>rileva <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>part<span class=\"_ _0\"></span>ecipazione <span class=\"_ _20\"></span>resid<span class=\"_ _0\"></span>ua <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span>. <span class=\"_ _20\"></span>La <span class=\"_ _8\"></span>differenza <span class=\"_ _20\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> valore <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>carico <span class=\"_ _7\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _7\"> </span>all<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>data <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>perdita <span class=\"_ _6\"> </span>dell\u2019influenza <span class=\"_ _6\"> </span>notevole <span class=\"_ _6\"> </span>o <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>controllo congiunto <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>partecipazione <span class=\"_ _a\"></span>residua <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>corrispettivi <span class=\"_ _a\"></span>ricevuti <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>rilevata <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>conto economico Perdite di valore delle attivit\u00e0 Le <span class=\"_ _3\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3\"></span>materiali <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>mmateriali <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>analizzate <span class=\"_ _1\"></span>almeno <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>volta <span class=\"_ _3\"></span>l\u2019anno per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>determina<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>vi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sia<span class=\"_ _0\"></span>no indicazioni <span class=\"_\"> </span>di <span class=\"_\"> </span>eventuali <span class=\"_ _5\"> </span>riduzioni <span class=\"_\"> </span>di <span class=\"_\"> </span>valore.<span class=\"_ _1\"></span> <span class=\"_\"> </span>Qualora <span class=\"_ _5\"> </span>queste <span class=\"_\"> </span>indicazioni <span class=\"_\"> </span>esistano, <span class=\"_\"> </span>viene <span class=\"_ _5\"> </span>stimato l\u2019ammontare <span class=\"_ _3\"></span>recuperabile di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>determinare <span class=\"_ _1\"></span>l\u2019eventuale <span class=\"_ _3\"></span>impor<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>svalutazione. <span class=\"_ _3\"></span>Dove non <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _20\"></span>possibile <span class=\"_ _20\"></span>stimare <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>valore <span class=\"_ _9\"></span>recuperabile <span class=\"_ _9\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _9\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _9\"></span>indiv<span class=\"_ _0\"></span>idualmente, <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _20\"></span>effettua <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> stima del valore recuperabile de<span class=\"_ _0\"></span>lla unit\u00e0 generatrice di flussi finanziari a cui<span class=\"_ _0\"></span> l\u2019attivit\u00e0 appartiene. L\u2019ammontare recuperabile <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>il maggiore fr<span class=\"_ _1\"></span>a il <span class=\"_ _1\"></span><span class=\"ff4\">fair value<span class=\"ff1\"> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto dei costi <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> vendita <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il valore d\u2019uso. </span></span>Nella <span class=\"_ _20\"></span>determinazione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _20\"></span>d\u2019uso, <span class=\"_ _20\"></span>i <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _20\"></span>futuri<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>stim<span class=\"_ _0\"></span>ati <span class=\"_ _20\"></span>sono <span class=\"_ _8\"></span>scontati <span class=\"_ _20\"></span>uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _20\"></span>un tasso <span class=\"_ _6\"> </span>che <span class=\"_ _5\"> </span>riflette <span class=\"_ _6\"> </span>le <span class=\"_ _5\"> </span>val<span class=\"_ _0\"></span>utazioni <span class=\"_ _6\"> </span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _6\"> </span>di <span class=\"_\"> </span>merc<span class=\"_ _1\"></span>ato <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>valore <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>dena<span class=\"_ _0\"></span>ro <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>dei <span class=\"_\"> </span>rischi <span class=\"_ _6\"> </span>specifici dell\u2019attivit\u00e0 di ciascuna <span class=\"_ _1\"></span>unit<span class=\"_ _0\"></span>\u00e0 generatrice <span class=\"_ _1\"></span>di flussi finanziari. <span class=\"_ _1\"></span>Come previsto dal documento n. <span class=\"_ _1\"></span>4 del 3 marzo <span class=\"_ _a\"></span>2010 <span class=\"_ _9\"></span>emesso <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ongiuntamente <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>Ba<span class=\"_ _0\"></span>nca <span class=\"_ _a\"></span>d\u2019Italia <span class=\"_ _9\"></span>\u2013 <span class=\"_ _9\"></span>Consob <span class=\"_ _a\"></span>\u2013 <span class=\"_ _9\"></span>Isvap, <span class=\"_ _a\"></span>i <span class=\"_ _9\"></span>test <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">impairment</span> <span class=\"_ _9\"></span>sono sottoposti all\u2019approvazione del Consigli<span class=\"_ _0\"></span>o di Amministrazione della Capogruppo. Se <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabile <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>una unit\u00e0 <span class=\"_ _1\"></span>genera<span class=\"_ _1\"></span>tri<span class=\"_ _0\"></span>ce <span class=\"_ _3\"></span>di flussi <span class=\"_ _1\"></span>finanziari) <span class=\"_ _3\"></span>\u00e8 stimato <span class=\"_ _3\"></span>esse<span class=\"_ _0\"></span>re inferiore <span class=\"_ _a\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>relati<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>valore <span class=\"_ _a\"></span>contabil<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>esso <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>ridotto <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>minor <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>recuperabile. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>perdita di valore <span class=\"_ _1\"></span>\u00e8 rilevata nel conto economico <span class=\"_ _1\"></span>immediatamente ed imputata <span class=\"_ _1\"></span>in primo luogo a riduzione <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span> valore contabile <span class=\"_ _1\"></span>dell\u2019eventuale avviamento e, quindi, a <span class=\"_ _1\"></span>riduzione delle altre <span class=\"_ _1\"></span>attivit\u00e0 in proporzione <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> loro valore contabile. Quando <span class=\"_ _0\"></span>una <span class=\"_ _a\"></span>svalutazione <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>ha <span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _0\"></span>ragione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>essere <span class=\"_ _0\"></span>mantenuta, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _a\"></span>dell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(o della <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _a\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>flussi <span class=\"_ _0\"></span>finanziari), <span class=\"_ _a\"></span>ad <span class=\"_ _0\"></span>eccezione <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>avviamento <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>delle <span class=\"_ _0\"></span>altre <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _0\"></span> ave<span class=\"_ _0\"></span>nti vita utile <span class=\"_ _1\"></span>indefinita, \u00e8 <span class=\"_ _3\"></span>inc<span class=\"_ _0\"></span>rementato al <span class=\"_ _1\"></span>nuovo valore derivante <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>alla stima <span class=\"_ _1\"></span>del suo <span class=\"_ _1\"></span>valore recuperabile, ma <span class=\"_ _4\"></span>non <span class=\"_ _8\"></span>oltre <span class=\"_ _4\"> </span>il <span class=\"_ _4\"></span>valore <span class=\"_ _8\"></span>netto <span class=\"_ _4\"> </span>di <span class=\"_ _4\"></span>carico <span class=\"_ _8\"></span>che <span class=\"_ _4\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>avreb<span class=\"_ _1\"></span>be <span class=\"_ _4\"> </span>avuto <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>non <span class=\"_ _4\"> </span>fosse <span class=\"_ _4\"></span>stata <span class=\"_ _8\"></span>effettuata <span class=\"_ _4\"> </span>la svalutazione <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>perdita <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>valore. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>ripristino <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>imputa<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _3\"></span>dell\u2019esercizio in cui viene rilevata tale ripresa di valore. Attivit\u00e0 finanziarie La <span class=\"_\"> </span>cl<span class=\"_ _1\"></span>assificazione <span class=\"_\"> </span>delle <span class=\"_\"> </span>attivit\u00e0 <span class=\"_\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_\"> </span>al <span class=\"_ _5\"> </span>momento <span class=\"_\"> </span>della <span class=\"_ _5\"> </span>rilevazione <span class=\"_\"> </span>iniziale <span class=\"_ _5\"> </span>dipende <span class=\"_ _5\"> </span>dalle caratteristiche dei flussi di cassa <span class=\"_ _1\"></span>contrattuali delle attivit<span class=\"_ _0\"></span>\u00e0 finanziarie e <span class=\"_ _1\"></span>dal modello di <span class=\"ff4\">business</span> che il Gruppo <span class=\"_ _4\"> </span>usa <span class=\"_ _4\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>loro <span class=\"_ _7\"> </span>gestione. <span class=\"_ _4\"> </span>Ad <span class=\"_ _4\"> </span>e<span class=\"_ _0\"></span>ccezione <span class=\"_ _4\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>crediti <span class=\"_ _7\"> </span>commerciali <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>non <span class=\"_ _7\"> </span>contengono <span class=\"_ _4\"> </span>una<span class=\"_ _0\"></span> componente di finan<span class=\"_ _1\"></span>ziamento significativa o per<span class=\"_ _1\"></span> i <span class=\"_ _1\"></span>quali il Gr<span class=\"_ _1\"></span>uppo ha applic<span class=\"_ _1\"></span>ato l'espediente pra<span class=\"_ _1\"></span>tico, il Gruppo <span class=\"_\"> </span>inizialmente <span class=\"_\"> </span>valuta <span class=\"_\"> </span>un'attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_\"> </span>finanziaria <span class=\"_\"> </span>al <span class=\"_\"> </span>suo <span class=\"_\"> </span><span class=\"ff4\">fair <span class=\"_\"> </span>value</span> <span class=\"_\"> </span>pi\u00f9, <span class=\"_\"> </span>nel <span class=\"_\"> </span>caso <span class=\"_\"> </span>di <span class=\"_\"> </span>un'attivit\u00e0<span class=\"_ _0\"></span> finanziaria non al <span class=\"ff4\">fair value</span> rilevato nel conto economic<span class=\"_ _0\"></span>o, i costi di transazione.  I <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>commerciali <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>conte<span class=\"_ _0\"></span>ngono <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>omponente <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>quali il <span class=\"_ _6\"> </span>Gruppo <span class=\"_ _5\"> </span>ha <span class=\"_ _5\"> </span>applicato <span class=\"_ _6\"> </span>l\u2019espediente <span class=\"_ _5\"> </span>pratico <span class=\"_ _5\"> </span>sono <span class=\"_ _6\"> </span>va<span class=\"_ _0\"></span>lutati <span class=\"_ _5\"> </span>al <span class=\"_ _6\"> </span>prezzo <span class=\"_ _5\"> </span>dell\u2019operazione <span class=\"_ _5\"> </span>determinato secondo l'IFRS 15. Affinch\u00e9 <span class=\"_ _20\"></span>un'<span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>possa <span class=\"_ _20\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _8\"></span>clas<span class=\"_ _0\"></span>sificata <span class=\"_ _20\"></span>e <span class=\"_ _4\"></span>valutata <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span><span class=\"ff4\">fair </span>value<span class=\"ff1\"> <span class=\"_ _20\"></span>rilevato <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>ell\u2019util<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>complessivo, <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>ve <span class=\"_ _20\"></span>gener<span class=\"_ _0\"></span>are <span class=\"_ _20\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>che <span class=\"_ _20\"></span>dipendono <span class=\"_ _8\"></span>solamente <span class=\"_ _20\"></span>dal<span class=\"_ _0\"></span> </span>capitale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dagli <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>sull\u2019imp<span class=\"_ _0\"></span>orto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>restituire <span class=\"_ _3\"></span>(cosiddetto <span class=\"_ _3\"></span><span class=\"ff4\">solely <span class=\"_ _3\"></span>payments <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>principal </span>and <span class=\"_ _7\"> </span>inte<span class=\"_ _0\"></span>rest<span class=\"ff1\"> <span class=\"_ _7\"> </span>(SPPI). <span class=\"_ _7\"> </span>Qu<span class=\"_ _0\"></span>esta <span class=\"_ _7\"> </span>valut<span class=\"_ _0\"></span>azione <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _6\"> </span>indicata <span class=\"_ _6\"> </span>come <span class=\"_ _7\"> </span>test <span class=\"_ _6\"> </span>SPPI <span class=\"_ _7\"> </span>e <span class=\"_ _6\"> </span>viene <span class=\"_ _6\"> </span>eseguita <span class=\"_ _6\"> </span>a <span class=\"_ _7\"> </span>livello <span class=\"_ _6\"> </span>di </span>strumento. Al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>rile<span class=\"_ _0\"></span>vazione <span class=\"_ _0\"></span>iniziale,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _a\"></span>classificate, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seconda <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>casi<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>in base <span class=\"_ _a\"></span>alle<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>successive <span class=\"_ _9\"></span>modalit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>misurazione, <span class=\"_ _9\"></span>cio\u00e8 <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>costo <span class=\"_ _9\"></span>ammortizzato, <span class=\"_ _20\"></span>al <span class=\"_ _9\"></span><span class=\"ff4\">fair <span class=\"_ _20\"></span>value</span> <span class=\"_ _a\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _a\"></span>nel conto economico complessivo OCI e al <span class=\"ff4\">fair value</span> rilevato nel conto econo<span class=\"_ _0\"></span>mico.  La <span class=\"_\"> </span>cl<span class=\"_ _1\"></span>assificazione <span class=\"_\"> </span>delle <span class=\"_\"> </span>attivit\u00e0 <span class=\"_\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_\"> </span>al <span class=\"_ _5\"> </span>momento <span class=\"_\"> </span>della <span class=\"_ _5\"> </span>rilevazione <span class=\"_\"> </span>iniziale <span class=\"_ _5\"> </span>dipende <span class=\"_ _5\"> </span>dalle caratteristiche dei flussi di cassa <span class=\"_ _1\"></span>contrattuali delle attivit<span class=\"_ _0\"></span>\u00e0 finanziarie e <span class=\"_ _1\"></span>dal modello di <span class=\"ff4\">business</span> che il Gruppo usa per la loro gestione. Ai fini della valutazione successiva, le attivit\u00e0<span class=\"_ _0\"></span> finanziarie sono classificate<span class=\"_ _0\"></span> in quattro categorie: \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al cost<span class=\"_ _0\"></span>o ammortizzato (strumenti di debit<span class=\"_ _0\"></span>o); </span></span>\uf0b7 <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 <span class=\"_ _4\"> </span>finanziarie <span class=\"_ _8\"></span>al <span class=\"_ _4\"> </span><span class=\"ff4\">fair <span class=\"_ _4\"></span>value</span> <span class=\"_ _8\"></span>rilevato <span class=\"_ _4\"></span>nel <span class=\"_ _8\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>ec<span class=\"_ _1\"></span>onomico <span class=\"_ _4\"> </span>complessivo <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>riclassifica </span>degli utili e perdite cumulate (strumenti di debito); \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>rilevato <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>conto <span class=\"_ _9\"></span>economico <span class=\"_ _0\"></span>comple<span class=\"_ _0\"></span>ssivo <span class=\"_ _a\"></span>senza <span class=\"_ _a\"></span>rigiro <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> </span></span>utili e <span class=\"_ _3\"></span>perdite <span class=\"_ _1\"></span>cumulate <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>momento<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dell\u2019eliminazione <span class=\"_ _3\"></span>(st<span class=\"_ _0\"></span>rumenti <span class=\"_ _1\"></span>rappresentativi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale); \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al <span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span> rilevato a conto economico. </span></span> <span class=\"fs6\">I <span class=\"ff4\">fair <span class=\"_ _0\"></span>value </span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _a\"></span>quotate <span class=\"_ _0\"></span>sui <span class=\"_ _a\"></span>mercati <span class=\"_ _0\"></span>attivi <span class=\"_ _a\"></span>sono <span class=\"_ _0\"></span>determi<span class=\"_ _0\"></span>nati <span class=\"_ _0\"></span>sulla <span class=\"_ _a\"></span>base <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prezzi </span>di <span class=\"_ _3\"></span>offerta <span class=\"_ _3\"></span>ufficiali <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferimento. <span class=\"_ _3\"></span><span class=\"fs0 fc0\"> <span class=\"_ _3\"></span><span class=\"fs6 fc8\">Quando <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ff4\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziaria </span></span></span></span>rilevata <span class=\"_ _8\"></span>nel <span class=\"_ _4\"></span>prospetto <span class=\"_ _20\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>sit<span class=\"_ _0\"></span>uazione <span class=\"_ _8\"></span>patrimoniale-finanziaria <span class=\"_ _4\"></span>non <span class=\"_ _8\"></span>pu\u00f2 <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>misura<span class=\"_ _0\"></span>to <span class=\"_ _8\"></span>basandosi sulle <span class=\"_ _0\"></span>quotazioni <span class=\"_ _a\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vo, <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>viene <span class=\"_ _a\"></span>determinato <span class=\"_ _0\"></span>util<span class=\"_ _0\"></span>izzando <span class=\"_ _0\"></span>diverse<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tecniche <span class=\"_ _a\"></span>di valutazione, <span class=\"_ _20\"></span>incluso <span class=\"_ _8\"></span>il <span class=\"_ _20\"></span>mo<span class=\"_ _0\"></span>dello <span class=\"_ _8\"></span>dei <span class=\"_ _20\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _20\"></span>attualizzati. <span class=\"_ _8\"></span>Gli <span class=\"_ _20\"></span>input<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>inseriti <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>questo <span class=\"_ _8\"></span>modello sono rilevati <span class=\"_ _0\"></span>dai mercati <span class=\"_ _0\"></span>osservabili, ove possib<span class=\"_ _0\"></span>ile, ma <span class=\"_ _0\"></span>qualora non si<span class=\"_ _0\"></span>a possibile, <span class=\"_ _0\"></span>\u00e8 richiesto un <span class=\"_ _0\"></span>certo grado <span class=\"_ _3\"></span>di stima <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>definire il <span class=\"_ _3\"></span><span class=\"ff4\">fair value<span class=\"ff1\">. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>stime <span class=\"_ _1\"></span>includono <span class=\"_ _1\"></span>considerazioni <span class=\"_ _1\"></span>su variabili <span class=\"_ _3\"></span>quali il <span class=\"_ _1\"></span>rischio </span></span>di <span class=\"_ _6\"> </span>liquidit\u00e0, <span class=\"_ _5\"> </span>il <span class=\"_ _6\"> </span>rischio <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>credit<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>volatili<span class=\"_ _0\"></span>t\u00e0. <span class=\"_ _6\"> </span>I <span class=\"_ _6\"> </span>cambiamenti <span class=\"_ _6\"> </span>delle <span class=\"_ _5\"> </span>assunzioni <span class=\"_ _6\"> </span>su <span class=\"_ _5\"> </span>questi <span class=\"_ _6\"> </span>elementi potrebbero avere un impatto sul <span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span> dello strumento finanziario rilevato. Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _a\"></span>utiliz<span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seguente <span class=\"_ _a\"></span>gerar<span class=\"_ _0\"></span>chia <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>deter<span class=\"_ _0\"></span>minare <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>docum<span class=\"_ _0\"></span>entare <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"ff4\">fair <span class=\"_ _9\"></span>value </span>degli <span class=\"_ _0\"></span>strumenti finanziari basato su tecniche di valutazione:  \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello 1: <span class=\"_ _3\"></span>pre<span class=\"_ _0\"></span>zzi <span class=\"_ _1\"></span>quotati (non <span class=\"_ _1\"></span>rettificati) in <span class=\"_ _3\"></span>un mercato attivo <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>attivit\u00e0 o <span class=\"_ _1\"></span>passivit\u00e0 identiche; </span></span>\uf0b7 <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello <span class=\"_ _4\"> </span>2: <span class=\"_ _4\"> </span>altre<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>tecniche <span class=\"_ _4\"> </span>per <span class=\"_ _7\"> </span>le <span class=\"_ _4\"> </span>quali <span class=\"_ _7\"> </span>sono <span class=\"_ _4\"> </span>osservabili, <span class=\"_ _7\"> </span>direttamente <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>indiretta<span class=\"_ _0\"></span>mente, <span class=\"_ _4\"> </span>tutti<span class=\"_ _0\"></span> </span>gli input che hanno un effetto significativo sul <span class=\"ff4\">fair value</span>;   \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello <span class=\"_ _a\"></span>3: <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>cniche <span class=\"_ _a\"></span>che <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>tilizzano input che <span class=\"_ _0\"></span>hanno<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>un <span class=\"_ _0\"></span>effet<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>signif<span class=\"_ _0\"></span>icativo <span class=\"_ _a\"></span>sul <span class=\"ff4\">fair <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _0\"></span>che<span class=\"_ _0\"></span> </span></span>non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>basano <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>dati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>osservabili. Tra <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>tecniche <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>rientranti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>livello 3 <span class=\"_ _8\"></span>sono <span class=\"_ _4\"></span>utilizzati <span class=\"_ _8\"></span>metodi <span class=\"_ _4\"></span>comparabili <span class=\"_ _8\"></span>basando <span class=\"_ _8\"></span>la <span class=\"_ _4\"> </span>valutazione <span class=\"_ _20\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>ezzi <span class=\"_ _8\"></span>e <span class=\"_ _4\"></span>altre <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>nformazioni rilevanti <span class=\"_ _9\"></span>generate <span class=\"_ _9\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>transazioni <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _9\"></span>relati<span class=\"_ _0\"></span>ve <span class=\"_ _9\"></span>ad <span class=\"_ _9\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _9\"></span>identiche <span class=\"_ _20\"></span>o <span class=\"_ _9\"></span>comparabili <span class=\"_ _20\"></span>o <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span> alternativa metodi re<span class=\"_ _0\"></span>ddituali <span class=\"_ _0\"></span>che prevedono la <span class=\"_ _0\"></span>conversione di <span class=\"_ _0\"></span>importi <span class=\"_ _0\"></span>futuri (flussi <span class=\"_ _0\"></span>di cassa <span class=\"_ _0\"></span>o reddituali) in un singolo ammontare attualizzato.<span class=\"_ _0\"></span> Crediti commerciali Un credito <span class=\"_ _0\"></span>viene insc<span class=\"_ _0\"></span>ritto se <span class=\"_ _0\"></span>il corri<span class=\"_ _0\"></span>spettivo \u00e8 <span class=\"_ _0\"></span>dovuto <span class=\"_ _0\"></span>incondizionatamente d<span class=\"_ _0\"></span>al cliente (v<span class=\"_ _0\"></span>ale a <span class=\"_ _0\"></span>dire, <span class=\"_ _0\"></span>\u00e8 necessario solo che decorra il tempo affinch\u00e9 si ottenga<span class=\"_ _0\"></span> il pagamento del corrispettivo).  I <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>commerciali <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>conte<span class=\"_ _0\"></span>ngono <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>omponente <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>quali il Gruppo ha applicato l\u2019espediente pratico sono val<span class=\"_ _0\"></span>utati al prezzo dell\u2019operazione determinato secondo l'IFRS 15. Per <span class=\"_ _14\"> </span>i <span class=\"_\"> </span>crediti<span class=\"_ _0\"></span> <span class=\"_\"> </span>commercia<span class=\"_ _0\"></span>li <span class=\"_ _14\"> </span>e <span class=\"_\"> </span>le <span class=\"_ _14\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>der<span class=\"_ _1\"></span>iv<span class=\"_ _0\"></span>anti <span class=\"_ _14\"> </span>da <span class=\"_\"> </span>contratto, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>Gruppo <span class=\"_\"> </span>applica <span class=\"_ _14\"> </span>un <span class=\"_ _14\"> </span>approccio semplificato <span class=\"_ _1\"></span>nel calcolo delle <span class=\"_ _1\"></span>perdite attese <span class=\"_ _1\"></span>(<span class=\"ff4\">Expected Credit <span class=\"_ _1\"></span>Loss - <span class=\"_ _1\"></span>ECL<span class=\"ff1\">): il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>non monitora <span class=\"_ _1\"></span>le<span class=\"fc0\"> </span></span></span>variazioni <span class=\"_ _0\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>credito, <span class=\"_ _0\"></span>ma <span class=\"_ _a\"></span>rileva <span class=\"_ _0\"></span>integr<span class=\"_ _0\"></span>almente <span class=\"_ _a\"></span>la <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>atte<span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _0\"></span>riferimento, sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>probabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>default<span class=\"ff4\"> <span class=\"_ _3\"></span>(Probability<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>Defult <span class=\"_ _3\"></span>- <span class=\"_ _3\"></span>PD)<span class=\"ff1\"> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ciascun <span class=\"_ _3\"></span>clie<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>perdita </span></span>in caso di default (<span class=\"ff4\">Loss Given Default - LGD</span>), c<span class=\"_ _0\"></span>ome previsto dall\u2019IFRS 9. Attivit\u00e0 contrattuali Un\u2019attivit\u00e0 <span class=\"_ _7\"> </span>da <span class=\"_ _7\"> </span>contratto <span class=\"_ _7\"> </span>viene <span class=\"_ _7\"> </span>inizialmente <span class=\"_ _7\"> </span>iscritta <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>misura <span class=\"_ _7\"> </span>dei <span class=\"_ _7\"> </span>ricavi <span class=\"_ _4\"> </span>realizz<span class=\"_ _0\"></span>ati <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>i <span class=\"_ _7\"> </span>servizi <span class=\"_ _7\"> </span>di progettazione <span class=\"_ _a\"></span>poich<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _a\"></span>l\u2019otteniment<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _a\"></span>condizionato <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>mpletamento <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>progetto.<span class=\"_ _0\"></span> Quando <span class=\"_ _5\"> </span>il <span class=\"_\"> </span>progetto <span class=\"_ _5\"> </span>\u00e8 <span class=\"_\"> </span>completato <span class=\"_\"> </span>e <span class=\"_ _6\"> </span>si <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>avuta <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>\u2019accettazione <span class=\"_ _5\"> </span>da <span class=\"_\"> </span>parte <span class=\"_\"> </span>del <span class=\"_ _5\"> </span>cliente, <span class=\"_\"> </span>l\u2019ammontare riconosciuto <span class=\"_ _0\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>contratto <span class=\"_ _a\"></span>viene <span class=\"_ _a\"></span>riclassif<span class=\"_ _0\"></span>icata <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>credito <span class=\"_ _a\"></span>commerciale. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>da contratto sono soggette alla verifica dell\u2019esistenz<span class=\"_ _0\"></span>a di perdite attese. Disponibilit\u00e0 liquide<span class=\"_ _0\"></span> e mezzi<span class=\"_ _1\"></span> equivalent<span class=\"_ _0\"></span>i La voce relativa <span class=\"_ _0\"></span>a cassa <span class=\"_ _0\"></span>e me<span class=\"_ _0\"></span>zzi equivalenti include <span class=\"_ _0\"></span>le gi<span class=\"_ _0\"></span>acenze di cassa, de<span class=\"_ _0\"></span>i conti <span class=\"_ _0\"></span>correnti bancari e altri investimenti <span class=\"_ _1\"></span>finanziari a <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>termine ad elevata <span class=\"_ _1\"></span>liquidit\u00e0, che <span class=\"_ _1\"></span>sono prontamente co<span class=\"_ _1\"></span>nvertibili in cassa e sono soggetti ad un rischio non significativo di variazione di valo<span class=\"_ _0\"></span>re. Attivit\u00e0 non correnti detenute per la vendita e attiv<span class=\"_ _0\"></span>it\u00e0 cessate<span class=\"fs0\">  </span>Le <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>correnti <span class=\"_ _4\"> </span>e <span class=\"_ _4\"></span>i <span class=\"_ _4\"> </span>gruppi <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dismissione <span class=\"_ _4\"> </span>classificati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>posseduti <span class=\"_ _4\"> </span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>vendita <span class=\"_ _4\"></span>sono valutati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>minore <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>il valore <span class=\"_ _1\"></span>contabile e <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>loro <span class=\"ff4\">fair va<span class=\"_ _1\"></span>lue <span class=\"ff1\">al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>di ven<span class=\"_ _1\"></span>dita. Le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>non </span></span>correnti <span class=\"_ _20\"></span>e <span class=\"_ _8\"></span>i <span class=\"_ _20\"></span>g<span class=\"_ _0\"></span>ruppi <span class=\"_ _20\"></span>in <span class=\"_ _8\"></span>dis<span class=\"_ _0\"></span>missione <span class=\"_ _8\"></span>sono <span class=\"_ _20\"></span>classi<span class=\"_ _0\"></span>ficati <span class=\"_ _8\"></span>come <span class=\"_ _20\"></span>posseduti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>se <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>loro <span class=\"_ _20\"></span>valore<span class=\"_ _0\"></span> contabile <span class=\"_ _9\"></span>sar\u00e0 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>ecuperato <span class=\"_ _20\"></span>attraverso <span class=\"_ _9\"></span>operazioni <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>vendita <span class=\"_ _9\"></span>o <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>li<span class=\"_ _0\"></span>quidazione, <span class=\"_ _9\"></span>anzich\u00e9 <span class=\"_ _9\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>loro uso continuativo. Questa <span class=\"_ _3\"></span>condizione si considera <span class=\"_ _1\"></span>rispett<span class=\"_ _0\"></span>ata solo quan<span class=\"_ _1\"></span>do la v<span class=\"_ _1\"></span>endita o la <span class=\"_ _1\"></span>liquidazione \u00e8 altamente <span class=\"_ _1\"></span>probabile <span class=\"_ _3\"></span>e l\u2019attivit\u00e0 o <span class=\"_ _3\"></span>il gruppo <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>dismissione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>ponibile per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>immediata <span class=\"_ _1\"></span>nelle sue <span class=\"_ _4\"> </span>attuali <span class=\"_ _4\"> </span>condizioni. <span class=\"_ _4\"> </span>Il <span class=\"_ _4\"></span><span class=\"ff4\">Management</span> <span class=\"_ _8\"></span>dev<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>essersi <span class=\"_ _4\"> </span>impegnato <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>vendita, <span class=\"_ _4\"></span>il <span class=\"_ _4\"> </span>cui <span class=\"_ _8\"></span>com<span class=\"_ _0\"></span>pletamento dovrebbe essere previsto entro un anno dalla data <span class=\"_ _0\"></span>della classificazione.  52Qualora le attivit\u00e0 destinate alla dismissione soddisfino la <span class=\"_ _1\"></span>definizione di attivit\u00e0 cessate, i risultati <span class=\"_ _1\"></span>ad<span class=\"_ _0\"></span> esse <span class=\"_ _3\"></span>ascrivibili <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>esclusi <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>risultato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>operative <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>presentate <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _0\"></span> in <span class=\"_ _9\"></span>un\u2019unica <span class=\"_ _9\"></span>riga <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>racchiude <span class=\"_ _9\"></span>l\u2019utile <span class=\"_ _9\"></span>o <span class=\"_ _20\"></span>perdita <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>netto <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _9\"></span>derivanti <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>desti<span class=\"_ _0\"></span>nate alla dismissione.  Azioni proprie Le azioni proprie sono iscritte al costo e classificate a riduzione del patrimonio netto. Il corrispettivo ricevuto <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>la <span class=\"_ _8\"></span>vendita, <span class=\"_ _8\"></span>emissione<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>cancellazione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>azioni <span class=\"_ _20\"></span>proprie <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _8\"></span>esposto <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio <span class=\"_ _20\"></span>come variazione di patrimonio netto, al netto del relativ<span class=\"_ _0\"></span>o effetto fiscale. Benefici ai dipendenti In <span class=\"_ _7\"> </span>base <span class=\"_ _7\"> </span>allo <span class=\"_ _7\"> </span>IAS <span class=\"_ _7\"> </span>19, <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>Trattamento <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>fine <span class=\"_ _7\"> </span>r<span class=\"_ _0\"></span>apporto <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>classificabile <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>me <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>\u201c<span class=\"ff4\">post-employment </span>benefit<span class=\"ff1\">\u201d <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>tipo <span class=\"_ _4\"> </span>\u201c</span>defined <span class=\"_ _4\"></span>ben<span class=\"_ _1\"></span>efit <span class=\"_ _4\"> </span>plan<span class=\"ff1\">\u201d, <span class=\"_ _4\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _4\"> </span>ammontare <span class=\"_ _20\"></span>maturat<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>rifer<span class=\"_ _1\"></span>imento <span class=\"_ _4\"> </span>viene </span>proiettato <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>futuro <span class=\"_ _a\"></span>per <span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mare <span class=\"_ _0\"></span>l\u2019importo <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>liqui<span class=\"_ _0\"></span>dare <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>risoluz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>di lavoro <span class=\"_ _4\"> </span>e <span class=\"_ _7\"> </span>successivamente <span class=\"_ _4\"> </span>attualizzato <span class=\"_ _7\"> </span>utilizzando <span class=\"_ _4\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>\u201c<span class=\"ff4\">Projected <span class=\"_ _4\"> </span>unit <span class=\"_ _7\"> </span>credit <span class=\"_ _7\"> </span>method</span>\u201d, <span class=\"_ _4\"> </span>metodologia attuariale <span class=\"_ _0\"></span>basata <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ipote<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>natura <span class=\"_ _0\"></span>demografica <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziaria <span class=\"_ _0\"></span>che <span class=\"_ _a\"></span>consente <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>stimare <span class=\"_ _0\"></span>l\u2019amm<span class=\"_ _0\"></span>ontare dei benefici che ciascun dipendente ha maturato a<span class=\"_ _0\"></span> fronte delle sue prestazioni di lavoro. Attraverso la valutazione attuariale si imputano a <span class=\"_ _0\"></span>conto economico, nella voce \u201cCosto del lavoro\u201d, il<span class=\"_ _0\"></span> current <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ervice <span class=\"_ _0\"></span>cost<span class=\"ff1\"> <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>esprime <span class=\"_ _a\"></span>l\u2019ammontare <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _a\"></span>diritti <span class=\"_ _a\"></span>maturati <span class=\"_ _a\"></span>nell\u2019esercizio <span class=\"_ _a\"></span>dai <span class=\"_ _0\"></span>dip<span class=\"_ _0\"></span>endenti <span class=\"_ _0\"></span>e, <span class=\"_ _a\"></span>tra<span class=\"_ _0\"></span> </span>gli <span class=\"_ _4\"> </span>\u201cOneri <span class=\"_ _7\"> </span>finanziari\u201d, <span class=\"_ _7\"> </span>l\u2019<span class=\"ff4\">interest <span class=\"_ _7\"> </span>cost <span class=\"_ _7\"> </span></span>che <span class=\"_ _4\"> </span>costi<span class=\"_ _0\"></span>tuisce <span class=\"_ _4\"> </span>l\u2019onere <span class=\"_ _7\"> </span>figurativo <span class=\"_ _7\"> </span>che <span class=\"_ _4\"> </span>l\u2019<span class=\"_ _0\"></span>impresa <span class=\"_ _7\"> </span>sosterrebbe chiedendo al mercato un finanziamento di importo pari al TFR.<span class=\"_ _0\"></span> Gli <span class=\"_ _3\"></span>util<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>riflettono <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>effetti <span class=\"_ _3\"></span>derivan<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>variazioni <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _1\"></span>ipotesi <span class=\"_ _1\"></span>attuariali <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevati negli <span class=\"_ _7\"> </span>Altri <span class=\"_ _6\"> </span>utili <span class=\"_ _6\"> </span>(perdite) <span class=\"_ _7\"> </span>complessivi. <span class=\"_ _6\"> </span>Tali <span class=\"_ _7\"> </span>componenti <span class=\"_ _6\"> </span>non <span class=\"_ _7\"> </span>devono <span class=\"_ _6\"> </span>essere <span class=\"_ _6\"> </span>riclassificati <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>Conto economico in un periodo successivo.  Fondi rischi ed oneri Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _9\"></span>rileva <span class=\"_ _0\"></span>Fo<span class=\"_ _0\"></span>ndi <span class=\"_ _a\"></span>rischi <span class=\"_ _9\"></span>ed <span class=\"_ _0\"></span>oneri <span class=\"_ _9\"></span>quando <span class=\"_ _a\"></span>ha <span class=\"_ _0\"></span>un\u2019obbligaz<span class=\"_ _0\"></span>ione, <span class=\"_ _a\"></span>legale <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>impli<span class=\"_ _0\"></span>cita, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fronte <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>un evento <span class=\"_ _4\"> </span>passato, <span class=\"_ _4\"> </span>quando <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>probabile <span class=\"_ _7\"> </span>che <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>render\u00e0 <span class=\"_ _4\"> </span>necessario <span class=\"_ _4\"> </span>l\u2019impiego <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>risorse <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>adempiere l\u2019obbligazione <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>quando pu\u00f2 <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>effettuata <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>attendibile <span class=\"_ _3\"></span>dell\u2019amm<span class=\"_ _0\"></span>ontare <span class=\"_ _3\"></span>dell\u2019obbligazion<span class=\"_ _0\"></span>e stessa.  Le variazioni di stima sono riflesse nel conto <span class=\"_ _0\"></span>economico del periodo in cui la variazione<span class=\"_ _0\"></span> \u00e8 avvenuta.  Debiti I de<span class=\"_ _0\"></span>biti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>inizialmente <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l c<span class=\"_ _0\"></span>osto, <span class=\"_ _0\"></span>corrispondente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>passivit\u00e0, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> eventuali <span class=\"_ _20\"></span>costi <span class=\"_ _4\"> </span>di <span class=\"_ _20\"></span>tra<span class=\"_ _0\"></span>nsazione <span class=\"_ _8\"></span>direttamente <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ttribuibili<span class=\"_ _0\"></span>. <span class=\"_ _8\"></span>Successivamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _20\"></span>iniz<span class=\"_ _0\"></span>iale, <span class=\"_ _8\"></span>i debiti sono valutati <span class=\"_ _1\"></span>con il <span class=\"_ _1\"></span>criterio del <span class=\"_ _1\"></span>costo ammortizzato, <span class=\"_ _1\"></span>utilizzando il metodo <span class=\"_ _1\"></span>del tasso di <span class=\"_ _1\"></span>interesse effettivo. Passivit\u00e0 contrattuali La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>un\u2019obblig<span class=\"_ _0\"></span>azione a <span class=\"_ _a\"></span>trasferire <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>cliente <span class=\"_ _0\"></span>beni <span class=\"_ _a\"></span>o <span class=\"_ _0\"></span>serviz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>quali <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>Gruppo ha <span class=\"_ _4\"> </span>gi\u00e0 <span class=\"_ _4\"> </span>ricevuto <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _4\"> </span>(o <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>quali <span class=\"_ _7\"> </span>una <span class=\"_ _4\"> </span>quota <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span>corrispettivo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>dovuto). <span class=\"_ _4\"> </span>La <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 contrattuale <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _9\"></span>rile<span class=\"_ _0\"></span>vata <span class=\"_ _20\"></span>se <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>st<span class=\"_ _0\"></span>ato <span class=\"_ _9\"></span>ric<span class=\"_ _0\"></span>evuto <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>pagamento <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>pagamento <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>dovuto <span class=\"_ _20\"></span>(qualunque <span class=\"_ _20\"></span>venga prima) dal cliente <span class=\"_ _0\"></span>prima che il<span class=\"_ _0\"></span> Gruppo gli<span class=\"_ _0\"></span> abbia <span class=\"_ _0\"></span>trasferito il c<span class=\"_ _0\"></span>ontrollo dei beni <span class=\"_ _0\"></span>o servizi. Le passivi<span class=\"_ _0\"></span>t\u00e0 derivanti da <span class=\"_ _1\"></span>contratto sono rilevate come ricavi quando <span class=\"_ _1\"></span>il Gruppo soddisfa <span class=\"_ _1\"></span>le obbligazioni di fare <span class=\"_ _1\"></span>nel relativo contratto (i.e. il controllo dei beni o serviz<span class=\"_ _0\"></span>i \u00e8 stato trasferito al cliente).  Ricavi La <span class=\"_ _14\"> </span>rilevazione <span class=\"_ _14\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _14\"> </span>ricavi <span class=\"_ _13\"> </span>da <span class=\"_ _14\"> </span>contratti <span class=\"_ _13\"> </span>con <span class=\"_ _14\"> </span>la <span class=\"_ _13\"> </span>clientela <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _14\"> </span>basat<span class=\"_ _0\"></span>a <span class=\"_ _14\"> </span>sui <span class=\"_ _14\"> </span>s<span class=\"_ _0\"></span>eguenti <span class=\"_ _14\"> </span>cinque <span class=\"_ _13\"> </span>step,: <span class=\"_ _14\"> </span>(i) identificazione <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>contratto <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>cliente; <span class=\"_ _23\"> </span>(ii) <span class=\"_ _25\"> </span>identificazione <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span><span class=\"ff4\">performance <span class=\"_ _25\"> </span>obligation</span>,<span class=\"_ _0\"></span> rappresentate <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>promesse <span class=\"_ _1\"></span>contrattuali <span class=\"_ _3\"></span>a trasferire <span class=\"_ _3\"></span>beni e/o <span class=\"_ _3\"></span>servizi a <span class=\"_ _3\"></span>un cliente; <span class=\"_ _3\"></span>(iii) determinazione del <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>transazione; <span class=\"_ _3\"></span>(iv) <span class=\"_ _1\"></span>allocazione <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>transazione <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span><span class=\"ff4\">performance <span class=\"_ _3\"></span>obligation<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>identificate sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>del prezz<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di vendita stan<span class=\"_ _1\"></span>d alone <span class=\"_ _1\"></span>di ciascu<span class=\"_ _1\"></span>n bene <span class=\"_ _1\"></span>o servizio; <span class=\"_ _3\"></span>(v) rilevazione del ricavo <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>rel<span class=\"_ _0\"></span>ativa <span class=\"_ _a\"></span><span class=\"ff4\">perform<span class=\"_ _0\"></span>ance <span class=\"_ _0\"></span>obli<span class=\"_ _0\"></span>gation</span> <span class=\"_ _a\"></span>risulta <span class=\"_ _9\"></span>soddisfatta, <span class=\"_ _a\"></span>ossia <span class=\"_ _9\"></span>all\u2019atto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>trasf<span class=\"_ _0\"></span>erimento al <span class=\"_ _20\"></span>cliente <span class=\"_ _20\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ben<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>servizio <span class=\"_ _20\"></span>prom<span class=\"_ _0\"></span>esso; <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>trasferimento <span class=\"_ _8\"></span>si <span class=\"_ _20\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _20\"></span>completato <span class=\"_ _8\"></span>quando <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>cliente ottiene <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bene <span class=\"_ _11\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>servizio, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>pu\u00f2 <span class=\"_ _3\"></span>avvenire <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>continuo <span class=\"_ _3\"></span>(<span class=\"ff4\">over <span class=\"_ _3\"></span>time<span class=\"ff1\">) <span class=\"_ _3\"></span>o <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>specifico </span></span>momento temporale (<span class=\"ff4\">at a point <span class=\"_ _0\"></span>in time</span>). I <span class=\"_ _1\"></span>ricavi <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>rilevati pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019ammontare <span class=\"_ _1\"></span>pari al <span class=\"_ _3\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r value<span class=\"ff1\"> <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>corrispettivo a <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _1\"></span>l\u2019impresa <span class=\"_ _1\"></span>ritiene <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ave<span class=\"_ _0\"></span>r </span></span>diritto <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>cambio <span class=\"_ _a\"></span>dei <span class=\"_ _9\"></span>beni <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span>/o <span class=\"_ _a\"></span>servizi <span class=\"_ _9\"></span>promessi <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>cliente, <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>es<span class=\"_ _0\"></span>clusione <span class=\"_ _a\"></span>degli <span class=\"_ _9\"></span>imp<span class=\"_ _0\"></span>orti <span class=\"_ _a\"></span>incassati <span class=\"_ _9\"></span>per conto di terzi. Nel determinare il prezzo della transazione, l\u2019ammontare d<span class=\"_ _0\"></span>el corrispettivo \u00e8 rettificato per tener conto <span class=\"_ _0\"></span>dell\u2019effetto <span class=\"_ _0\"></span>finanziario <span class=\"_ _0\"></span>del tempo, <span class=\"_ _0\"></span>nel caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui il <span class=\"_ _0\"></span>timi<span class=\"_ _0\"></span>ng dei pagamenti con<span class=\"_ _0\"></span>cordato tra <span class=\"_ _4\"></span>le <span class=\"_ _8\"></span>parti <span class=\"_ _4\"></span>attribuisce <span class=\"_ _8\"></span>ad <span class=\"_ _4\"> </span>una <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>esse <span class=\"_ _8\"></span>un <span class=\"_ _4\"> </span>significativo <span class=\"_ _4\"></span>beneficio <span class=\"_ _8\"></span>finanziario. <span class=\"_ _4\"> </span>Il <span class=\"_ _8\"></span>corrispettivo <span class=\"_ _4\"> </span>non <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rettifica <span class=\"_ _3\"></span>per tener <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>dell\u2019effetto <span class=\"_ _1\"></span>finanziario <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>all\u2019inizio <span class=\"_ _3\"></span>del contrat<span class=\"_ _1\"></span>to si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stima che la dilazione di pagamento sia pari o inferiore ad un anno.  In <span class=\"_ _9\"></span>presenza <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _20\"></span>corrispettivo <span class=\"_ _20\"></span>variabile, <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _20\"></span>l\u2019ammontare <span class=\"_ _20\"></span>del <span class=\"_ _20\"></span>corrispettivo <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>cui <span class=\"_ _20\"></span>avr\u00e0 diritto <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cambio <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>tra<span class=\"_ _0\"></span>sferimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>beni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e/o <span class=\"_ _1\"></span>servizi <span class=\"_ _1\"></span>promessi <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>cliente; <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>particolare, <span class=\"_ _1\"></span>l\u2019ammontare del corrispettivo pu\u00f2 <span class=\"_ _0\"></span>variare in <span class=\"_ _0\"></span>presenza di <span class=\"_ _0\"></span>sconti<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>rimborsi, incentivi, <span class=\"_ _0\"></span>concessioni <span class=\"_ _0\"></span>sul prezzo, bonus<span class=\"_ _0\"></span> di <span class=\"_ _20\"></span>performance, <span class=\"_ _20\"></span>penalit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>qualora <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>prezz<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>esso <span class=\"_ _20\"></span>dipenda <span class=\"_ _20\"></span>dal <span class=\"_ _20\"></span>verifi<span class=\"_ _0\"></span>carsi <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>meno <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>tal<span class=\"_ _0\"></span>uni <span class=\"_ _20\"></span>eventi<span class=\"_ _0\"></span> futuri. Contributi pubblici I contributi <span class=\"_ _0\"></span>pubblici <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>sussist<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>ragionevole ce<span class=\"_ _0\"></span>rtezza ch<span class=\"_ _0\"></span>e essi <span class=\"_ _0\"></span>saranno <span class=\"_ _0\"></span>ricevuti <span class=\"_ _0\"></span>eche <span class=\"_ _a\"></span>tutt<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>condizioni <span class=\"_ _9\"></span>ad <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>ssi <span class=\"_ _9\"></span>riferiti <span class=\"_ _9\"></span>siano <span class=\"_ _9\"></span>soddisfatte. <span class=\"_ _9\"></span>I <span class=\"_ _9\"></span>contributi <span class=\"_ _9\"></span>correlati <span class=\"_ _20\"></span>a <span class=\"_ _a\"></span>componenti <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>costosono <span class=\"_ _7\"> </span>rile<span class=\"_ _0\"></span>vati <span class=\"_ _6\"> </span>come <span class=\"_ _7\"> </span>ricavi, <span class=\"_ _6\"> </span>ma <span class=\"_ _6\"> </span>sono <span class=\"_ _6\"> </span>ripartiti <span class=\"_ _6\"> </span>sistematicamente <span class=\"_ _7\"> </span>tra <span class=\"_ _6\"> </span>gli <span class=\"_ _6\"> </span>esercizi <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>modo <span class=\"_ _6\"> </span>da <span class=\"_ _7\"> </span>esserecommisurati <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>riconosci<span class=\"_ _0\"></span>mento <span class=\"_ _20\"></span>dei <span class=\"_ _20\"></span>costi <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>intendono <span class=\"_ _8\"></span>compensare. <span class=\"_ _20\"></span>Il <span class=\"_ _20\"></span>contributo <span class=\"_ _20\"></span>correlato <span class=\"_ _8\"></span>ad <span class=\"_ _9\"></span>unaattivit\u00e0 <span class=\"_ _4\"> </span>viene <span class=\"_ _8\"></span>riconosciuto <span class=\"_ _4\"> </span>come <span class=\"_ _8\"></span>ric<span class=\"_ _0\"></span>avo <span class=\"_ _8\"></span>in <span class=\"_ _4\"> </span>quote <span class=\"_ _4\"> </span>costanti, <span class=\"_ _4\"></span>lungo <span class=\"_ _8\"></span>la <span class=\"_ _4\"> </span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _8\"></span>attesa <span class=\"_ _4\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>diriferimento. Laddove <span class=\"_ _3\"></span>il Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3\"></span>ricev<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>contributo <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>monetario, <span class=\"_ _3\"></span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _3\"></span>contributo <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>rilevatial <span class=\"_ _7\"> </span>valore <span class=\"_ _7\"> </span>nominale <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>rilasciati <span class=\"_ _7\"> </span>nel <span class=\"_ _7\"> </span>conto <span class=\"_ _7\"> </span>economi<span class=\"_ _0\"></span>co, <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>quote <span class=\"_ _7\"> </span>costanti, <span class=\"_ _7\"> </span>lungo <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>vita <span class=\"_ _7\"> </span>utile<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>attesadell\u2019attivit\u00e0 di riferiment<span class=\"_ _0\"></span>o. Imposte sul reddito Le <span class=\"_ _0\"></span>imposte <span class=\"_ _a\"></span>sul <span class=\"_ _0\"></span>reddit<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>critte, <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>ciascuna <span class=\"_ _a\"></span>societ\u00e0 <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Gruppo, <span class=\"_ _a\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _a\"></span>alla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el reddito <span class=\"_ _1\"></span>imponibile <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>formit\u00e0 alle <span class=\"_ _3\"></span>aliquote <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>posizioni <span class=\"_ _1\"></span>vigenti, <span class=\"_ _3\"></span>o sostanzialmente <span class=\"_ _3\"></span>approvate<span class=\"_ _0\"></span> alla <span class=\"_ _20\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>c<span class=\"_ _0\"></span>hiusura <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>periodo <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ciascun <span class=\"_ _8\"></span>Paes<span class=\"_ _0\"></span>e, <span class=\"_ _20\"></span>tenendo <span class=\"_ _8\"></span>conto <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>esenzioni <span class=\"_ _8\"></span>applicabili <span class=\"_ _8\"></span>e <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>i crediti di <span class=\"_ _0\"></span>imposta <span class=\"_ _0\"></span>eventualmente spettanti. Gli <span class=\"_ _0\"></span>accantonamenti per imposte c<span class=\"_ _0\"></span>he potrebbero generarsi dal <span class=\"_ _9\"></span>trasferimento <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>utili<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span>distribuiti<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>societ\u00e0 <span class=\"_ _a\"></span>controll<span class=\"_ _0\"></span>ate <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>effettuati <span class=\"_ _20\"></span>solo <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>vi <span class=\"_ _9\"></span>sia un\u2019effettiva previsione di trasferimento di tali utili<span class=\"_ _0\"></span>. Le imposte <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>fferite attive <span class=\"_ _1\"></span>e passive <span class=\"_ _1\"></span>sono calcolate sulle <span class=\"_ _3\"></span>diff<span class=\"_ _0\"></span>erenze temporanee <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alore attribuito in <span class=\"_ _a\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>corrispondenti <span class=\"_ _a\"></span>valori <span class=\"_ _9\"></span>riconosciuti <span class=\"_ _9\"></span>ai <span class=\"_ _a\"></span>fini<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>fiscali, <span class=\"_ _9\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>base <span class=\"_ _9\"></span>delle <span class=\"_ _a\"></span>aliquote<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>vigore <span class=\"_ _a\"></span>al momento <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>differenze <span class=\"_ _0\"></span>temporanee <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>riverseranno. <span class=\"_ _a\"></span>Le <span class=\"_ _a\"></span>imposte <span class=\"_ _9\"></span>correnti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>im<span class=\"_ _0\"></span>poste <span class=\"_ _a\"></span>differite attive <span class=\"_ _4\"> </span>e <span class=\"_ _4\"></span>passive <span class=\"_ _4\"> </span>relative <span class=\"_ _4\"> </span>ad <span class=\"_ _4\"> </span>operazioni <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>qua<span class=\"_ _0\"></span>li <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>principi <span class=\"_ _4\"> </span>contabili <span class=\"_ _4\"> </span>richiedono <span class=\"_ _4\"> </span>l\u2019iscrizione <span class=\"_ _4\"> </span>dei<span class=\"_ _0\"></span> risultati direttamente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>patrimonio netto <span class=\"_ _1\"></span>sono anch\u2019esse <span class=\"_ _1\"></span>imputate a <span class=\"_ _1\"></span>quest\u2019ultimo<span class=\"_ _0\"></span>. I<span class=\"_ _1\"></span>n caso <span class=\"_ _3\"></span>di modifica<span class=\"_ _0\"></span> delle pre<span class=\"_ _1\"></span>dette aliquote, <span class=\"_ _1\"></span>il valore <span class=\"_ _1\"></span>contabile delle <span class=\"_ _1\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>e pas<span class=\"_ _1\"></span>sivit\u00e0 fiscali differite <span class=\"_ _3\"></span>vien<span class=\"_ _0\"></span>e adeguato <span class=\"_ _1\"></span>con imputazione <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Conto <span class=\"_ _9\"></span>E<span class=\"_ _0\"></span>conomico <span class=\"_ _9\"></span>e <span class=\"_ _20\"></span>Patrimonio <span class=\"_ _9\"></span>Netto <span class=\"_ _20\"></span>in <span class=\"_ _9\"></span>coerenza <span class=\"_ _9\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>sott<span class=\"_ _0\"></span>ostante <span class=\"_ _9\"></span>operazione. <span class=\"_ _9\"></span>Le imposte <span class=\"_ _1\"></span>differite <span class=\"_ _3\"></span>attive <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>riconosciute <span class=\"_ _1\"></span>nella <span class=\"_ _3\"></span>misu<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui \u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>sia <span class=\"_ _3\"></span>disponibil<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>reddito imponibile, nell\u2019arco dei successivi 5 anni, a fronte del quale possano <span class=\"_ _0\"></span>essere recuperate. In <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incertezze <span class=\"_ _3\"></span>nell\u2019applicazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>normativa <span class=\"_ _3\"></span>fiscale, <span class=\"_ _3\"></span>l\u2019impres<span class=\"_ _0\"></span>a: <span class=\"_ _3\"></span>(i) <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>casi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>ritenga probabile che <span class=\"_ _0\"></span>l\u2019autorit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>accetti <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>trattamento <span class=\"_ _0\"></span>fiscale in<span class=\"_ _0\"></span>certo, dete<span class=\"_ _0\"></span>rmina <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>reddito (correnti <span class=\"_ _4\"> </span>e/o <span class=\"_ _7\"> </span>differite) <span class=\"_ _7\"> </span>da <span class=\"_ _4\"> </span>ri<span class=\"_ _0\"></span>levare <span class=\"_ _4\"> </span>in <span class=\"_ _7\"> </span>bilancio <span class=\"_ _7\"> </span>in <span class=\"_ _4\"> </span>funzione <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>trattament<span class=\"_ _0\"></span>o <span class=\"_ _7\"> </span>fiscale <span class=\"_ _4\"> </span>applic<span class=\"_ _0\"></span>ato <span class=\"_ _4\"> </span>o <span class=\"_ _7\"> </span>che prevede di applicare in sede di<span class=\"_ _0\"></span> dichiarazione dei re<span class=\"_ _0\"></span>dditi; (ii) nei casi in cui <span class=\"_ _0\"></span>ritenga non probabile che l\u2019autorit\u00e0 <span class=\"_ _3\"></span>fiscale <span class=\"_ _3\"></span>accetti <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>trattamento <span class=\"_ _3\"></span>fiscale <span class=\"_ _3\"></span>incerto<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>riflette <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>incertezza <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>determinazione <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> imposte sul reddito (correnti e/o differite) da rilev<span class=\"_ _0\"></span>are in bilancio. Il <span class=\"_ _1\"></span>valore di carico <span class=\"_ _1\"></span>delle imposte differ<span class=\"_ _1\"></span>ite attive viene ri<span class=\"_ _1\"></span>esaminato a ciascuna data <span class=\"_ _1\"></span>di bilancio e <span class=\"_ _1\"></span>ridotto nella <span class=\"_ _3\"></span>misura<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>non sia <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>probabile che <span class=\"_ _3\"></span>saranno <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>ponibili in <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>sufficienti <span class=\"_ _3\"></span>imponibi<span class=\"_ _0\"></span>li <span class=\"_ _1\"></span>fiscali da per<span class=\"_ _1\"></span>mettere in <span class=\"_ _1\"></span>tutto o <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>l\u2019utilizzo di <span class=\"_ _1\"></span>tale credito.  <span class=\"_ _3\"></span>Le imposte diff<span class=\"_ _1\"></span>erite attive <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>son<span class=\"_ _0\"></span>o riesaminate ad ogni data di bilancio e sono rilevate nella misura in cui d<span class=\"_ _1\"></span>iventa probabile che i redditi fiscali saranno sufficienti a consentire il r<span class=\"_ _0\"></span>ecupero di tali im<span class=\"_ _0\"></span>poste differite attive. Risultato per azione Il risultato <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>rapportando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>risultato <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>al numero <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>ponderato di azioni in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>circolazione n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>periodo, <span class=\"_ _0\"></span>al netto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>proprie <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>portafoglio. <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> risultato <span class=\"_ _7\"> </span>per <span class=\"_ _6\"> </span>azione <span class=\"_ _7\"> </span>\u201c<span class=\"ff4\">diluted</span>\u201d <span class=\"_ _7\"> </span>il <span class=\"_ _6\"> </span>numero <span class=\"_ _7\"> </span>medio <span class=\"_ _6\"> </span>ponderato <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>azioni <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>circolazione <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>modificato assumendo la conversione di tutte le potenziali azio<span class=\"_ _0\"></span>ni aventi effetto diluitivo. Risultato per azione da attivit<span class=\"_ _0\"></span>\u00e0 in funzionamento Il <span class=\"_ _3\"></span>risultato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>azione <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>funzionamento <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>determinato <span class=\"_ _3\"></span>rapportando <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>risultato <span class=\"_ _3\"></span>derivante dalle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _9\"></span>in <span class=\"_ _a\"></span>funzionamento <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>numero<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>medio <span class=\"_ _9\"></span>ponderato <span class=\"_ _0\"></span>di <span class=\"_ _9\"></span>azioni <span class=\"_ _9\"></span>in <span class=\"_ _a\"></span>ci<span class=\"_ _0\"></span>rcolazione <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>p<span class=\"_ _0\"></span>eriodo, <span class=\"_ _9\"></span>al netto <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>proprie <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>portafoglio. <span class=\"_ _3\"></span>Ai <span class=\"_ _1\"></span>fini <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>calcolo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>risultato <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>\u201c<span class=\"ff4\">dilute<span class=\"_ _0\"></span>d</span>\u201d <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>nume<span class=\"_ _0\"></span>ro medio <span class=\"_ _3\"></span>ponderato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>circolazione <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>modif<span class=\"_ _0\"></span>icato <span class=\"_ _3\"></span>assumendo <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>conversione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tutt<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>potenziali azioni aventi effetto diluiti<span class=\"_ _0\"></span>vo. Operazi<span class=\"_ _0\"></span>oni<span class=\"_ _0\"></span> in v<span class=\"_ _0\"></span>alut<span class=\"_ _0\"></span>a este<span class=\"_ _0\"></span>ra Le o<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>azioni<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>este<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>regist<span class=\"_ _0\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>io i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vigo<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>ell\u2019<span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>razion<span class=\"_ _0\"></span>e. Le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _a\"></span>mon<span class=\"_ _0\"></span>eta<span class=\"_ _0\"></span>rie <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>enomi<span class=\"_ _0\"></span>nate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluta <span class=\"_ _a\"></span>est<span class=\"_ _0\"></span>era <span class=\"_ _a\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>riferim<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilan<span class=\"_ _0\"></span>cio sono <span class=\"_ _7\"> </span>conv<span class=\"_ _0\"></span>ertit<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>tass<span class=\"_ _0\"></span>o <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>quell<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>data<span class=\"_ _0\"></span>. <span class=\"_ _7\"> </span>Sono<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>ri<span class=\"_ _0\"></span>lev<span class=\"_ _0\"></span>ate <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>nto <span class=\"_ _7\"> </span>econ<span class=\"_ _0\"></span>omico<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>e diffe<span class=\"_ _0\"></span>renze<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>cambio <span class=\"_ _5\"> </span>ge<span class=\"_ _0\"></span>nerat<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>dall\u2019<span class=\"_ _0\"></span>estin<span class=\"_ _0\"></span>zion<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>di <span class=\"_\"> </span>post<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>mon<span class=\"_ _0\"></span>eta<span class=\"_ _0\"></span>rie <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>dall<span class=\"_ _0\"></span>a <span class=\"_ _5\"> </span>loro <span class=\"_\"> </span>conversion<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>a <span class=\"_ _6\"> </span>ta<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span> diffe<span class=\"_ _0\"></span>renti d<span class=\"_ _0\"></span>a qu<span class=\"_ _0\"></span>elli <span class=\"_ _0\"></span>ai qu<span class=\"_ _0\"></span>ali <span class=\"_ _0\"></span>erano <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>e co<span class=\"_ _0\"></span>nvertit<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>l mome<span class=\"_ _0\"></span>nto<span class=\"_ _0\"></span> della<span class=\"_ _0\"></span> ril<span class=\"_ _0\"></span>evazi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span> inizi<span class=\"_ _0\"></span>ale.<span class=\"_ _0\"></span>   Ricavi da contratti con i clienti I <span class=\"_ _3\"></span>ricavi <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>clienti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>controllo <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>servizi <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>trasferito<span class=\"_ _0\"></span> al cliente. In particolare, i<span class=\"_ _0\"></span>l Gruppo ha identificato n. 4 <span class=\"ff4\">Revenue Stream</span>: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff4\">Service<span class=\"ff1\">: i ricavi de<span class=\"_ _0\"></span>rivanti dai <span class=\"_ _0\"></span>servizi di <span class=\"_ _0\"></span>carattere consulenziale <span class=\"_ _0\"></span>a canone o <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>volume vengono </span></span></span>riconosciuti \u201c<span class=\"ff4\">over a <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>of tim<span class=\"_ _0\"></span>e</span>\u201d in quanto <span class=\"_ _0\"></span>si ritiene che il<span class=\"_ _0\"></span> cliente <span class=\"_ _0\"></span>simultaneamente ric<span class=\"_ _0\"></span>eva e <span class=\"_ _7\"> </span>consumi<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>benefi<span class=\"_ _0\"></span>ci <span class=\"_ _7\"> </span>fo<span class=\"_ _0\"></span>rniti <span class=\"_ _6\"> </span>dalla <span class=\"_ _7\"> </span>prestazion<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>e<span class=\"_ _0\"></span>rogata <span class=\"_ _7\"> </span>man <span class=\"_ _6\"> </span>mano <span class=\"_ _6\"> </span>che <span class=\"_ _6\"> </span>il <span class=\"_ _6\"> </span>Gruppo <span class=\"_ _7\"> </span>erog<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>il<span class=\"_ _0\"></span> servizio; <span class=\"_ _14\"> </span> <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>fini <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>valutazione <span class=\"_\"> </span>dei <span class=\"_ _14\"> </span>progress<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>verso <span class=\"_\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>completo <span class=\"_ _14\"> </span>adempimento <span class=\"_ _14\"> </span>della performance <span class=\"_ _5\"> </span>obligation<span class=\"ff1\"> <span class=\"_\"> </span>relativamente <span class=\"_\"> </span>al <span class=\"_ _6\"> </span>trasf<span class=\"_ _0\"></span>erimento <span class=\"_\"> </span>al <span class=\"_ _5\"> </span>cliente <span class=\"_ _5\"> </span>del <span class=\"_\"> </span>servizio, <span class=\"_\"> </span>il <span class=\"_ _5\"> </span>Gruppo </span>utilizza sia il metodo dell\u2019output che il metodo de<span class=\"_ _0\"></span>ll\u2019input; \uf0b7 <span class=\"_ _f\"> </span>Time <span class=\"_ _8\"></span>&amp; <span class=\"_ _4\"> </span>Material<span class=\"ff1\">: <span class=\"_ _4\"> </span>i <span class=\"_ _8\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _4\"></span>derivanti <span class=\"_ _8\"></span>dai <span class=\"_ _4\"> </span>servizi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>ca<span class=\"_ _1\"></span>rattere <span class=\"_ _4\"></span>consulenziale <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>giornat<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>uomo </span>vengono <span class=\"_ _22\"> </span>riconosciuti <span class=\"_ _15\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff4\">over <span class=\"_ _22\"> </span>a <span class=\"_ _15\"> </span>period <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>ti<span class=\"_ _0\"></span>me</span>\u201d <span class=\"_ _22\"> </span>in <span class=\"_ _15\"> </span>quanto <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>ritiene <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>client<span class=\"_ _0\"></span>e simultaneamente <span class=\"_ _0\"></span>riceva <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>consumi <span class=\"_ _a\"></span>i <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>forniti <span class=\"_ _a\"></span>dalla <span class=\"_ _0\"></span>prestazione <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rogata <span class=\"_ _0\"></span>man <span class=\"_ _a\"></span>mano <span class=\"_ _0\"></span>che il <span class=\"_ _14\"> </span>Gruppo <span class=\"_\"> </span>eroga <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>servizio; <span class=\"_ _14\"> </span> <span class=\"_\"> </span>ai <span class=\"_ _14\"> </span>fini <span class=\"_\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _14\"> </span>valutazione <span class=\"_ _14\"> </span>dei <span class=\"_\"> </span>progr<span class=\"_ _0\"></span>essi <span class=\"_ _14\"> </span>verso <span class=\"_\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>completo adempimento <span class=\"_\"> </span>della <span class=\"_\"> </span><span class=\"ff4\">performance <span class=\"_\"> </span>obligation</span> <span class=\"_\"> </span>relativamente <span class=\"_\"> </span>al <span class=\"_\"> </span>trasferimento <span class=\"_\"> </span>al <span class=\"_\"> </span>cliente <span class=\"_\"> </span>del servizio, il Gruppo utilizza sia il metodo dell\u2019output che il<span class=\"_ _0\"></span> metodo dell\u2019input; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff4\">TurnKey<span class=\"ff1\">: <span class=\"_ _9\"></span>I <span class=\"_ _a\"></span>ri<span class=\"_ _0\"></span>cavi <span class=\"_ _9\"></span>derivanti <span class=\"_ _20\"></span>dai <span class=\"_ _9\"></span>servizi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>applicati<span class=\"_ _0\"></span>vi <span class=\"_ _9\"></span>\u201cchiavi <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>ma<span class=\"_ _0\"></span>no\u201d <span class=\"_ _a\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _9\"></span>riconosciuti </span></span></span>\u201c<span class=\"ff4\">over a period <span class=\"_ _0\"></span>of<span class=\"_ _0\"></span> time</span>\u201d <span class=\"_ _0\"></span>in quanto <span class=\"_ _0\"></span>si riti<span class=\"_ _0\"></span>ene ch<span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>cliente<span class=\"_ _0\"></span> simultaneament<span class=\"_ _0\"></span>e riceva <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>consumi i<span class=\"_ _0\"></span> benefici <span class=\"_ _9\"></span>forniti <span class=\"_ _20\"></span>dal<span class=\"_ _0\"></span>la <span class=\"_ _20\"></span>prestazione <span class=\"_ _20\"></span>erogata <span class=\"_ _20\"></span>man <span class=\"_ _20\"></span>ma<span class=\"_ _0\"></span>no <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>eroga <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>servizio; <span class=\"_ _20\"></span>ai <span class=\"_ _20\"></span>fini della <span class=\"_ _0\"></span>valutazione dei <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>gressi verso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>completo <span class=\"_ _0\"></span>adempimento <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span><span class=\"ff4\">performance obli<span class=\"_ _0\"></span>gation</span> relativamente <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>trasferime<span class=\"_ _0\"></span>nto <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>cliente <span class=\"_ _14\"> </span>del <span class=\"_ _13\"> </span>servizio, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>Gruppo <span class=\"_ _14\"> </span>utilizza <span class=\"_ _14\"> </span>sia <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>metodo dell\u2019output che il metodo dell\u2019input; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff4\">License<span class=\"ff1\">: <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>promessa <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>concedere <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>li<span class=\"_ _0\"></span>cenza <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>distinta <span class=\"_ _3\"></span>dagli <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>servizi </span></span></span>previsti nel co<span class=\"_ _1\"></span>ntratto e costituisce un\u2019obbligazione separata, <span class=\"_ _1\"></span>il Gruppo <span class=\"_ _1\"></span>deve determinare se la licenza \u00e8 trasferita al cliente: o <span class=\"_ _1d\"> </span>\u201cat <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>point <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>time\u201d<span class=\"ff1\">, <span class=\"_ _6\"> </span>qualora <span class=\"_ _6\"> </span>il <span class=\"_ _6\"> </span>cliente <span class=\"_ _6\"> </span>abbia <span class=\"_ _6\"> </span>il <span class=\"_ _5\"> </span>diritto <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>utilizzo <span class=\"_ _6\"> </span>della <span class=\"_ _6\"> </span>propriet\u00e0 </span>intellettuale; o <span class=\"_ _1d\"> </span><span class=\"ff1\">\u201c<span class=\"ff4\">over <span class=\"_ _8\"></span>a <span class=\"_ _4\"> </span>period <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>ti<span class=\"_ _0\"></span>me</span>\u201d, <span class=\"_ _4\"> </span>qualora <span class=\"_ _4\"></span>il <span class=\"_ _8\"></span>cliente <span class=\"_ _4\"> </span>abbia<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _8\"></span>diritto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>accesso <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>propriet\u00e0 </span>intellettuale. Imposte Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _4\"> </span>differite <span class=\"_ _8\"></span>sono <span class=\"_ _4\"> </span>rilevate <span class=\"_ _8\"></span>per <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>perdite <span class=\"_ _8\"></span>fiscali <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>utilizzate, <span class=\"_ _8\"></span>nella <span class=\"_ _4\"> </span>misura <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>cui <span class=\"_ _8\"></span>\u00e8 probabile <span class=\"_ _3\"></span>che <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>vi <span class=\"_ _3\"></span>sar\u00e0 <span class=\"_ _11\"></span>un <span class=\"_ _3\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>imponibile <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>da <span class=\"_ _11\"></span>perme<span class=\"_ _0\"></span>ttere <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>perdite. <span class=\"_ _3\"></span>\u00c8 <span class=\"_ _3\"></span>richiesta un\u2019attivit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>stima<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>rilevante <span class=\"_ _20\"></span>da <span class=\"_ _20\"></span>part<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _20\"></span>direzione <span class=\"_ _8\"></span>aziendale <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>termina<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>l\u2019ammonta<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>elle attivit\u00e0 <span class=\"_ _5\"> </span>fiscali <span class=\"_ _6\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>possono <span class=\"_ _5\"> </span>essere <span class=\"_ _6\"> </span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _6\"> </span>sulla<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>base <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>livello <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>utili <span class=\"_ _5\"> </span>imponibili<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>futuri, <span class=\"_ _5\"> </span>sulla tempistica della loro man<span class=\"_ _0\"></span>ifestazione e sulle strategie di pianificazione fiscale a<span class=\"_ _0\"></span>pplicabili. Il <span class=\"_ _a\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _9\"></span>aveva <span class=\"_ _9\"></span>perdite <span class=\"_ _9\"></span>fiscali <span class=\"_ _20\"></span>pregresse <span class=\"_ _9\"></span>per <span class=\"_ _a\"></span>un <span class=\"_ _20\"></span>amm<span class=\"_ _0\"></span>ontare <span class=\"_ _9\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _20\"></span>15.402 <span class=\"_ _9\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro. <span class=\"_ _9\"></span>Queste perdite <span class=\"_ _8\"></span>erano <span class=\"_ _4\"></span>relative, <span class=\"_ _4\"></span>per <span class=\"_ _8\"></span>14.547 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>alla <span class=\"_ _4\"> </span>gestione <span class=\"_ _4\"></span>della <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>per <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>periodo antecedente <span class=\"_ _9\"></span>all\u2019Operazione <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>A<span class=\"_ _0\"></span>cquisizione <span class=\"_ _9\"></span>Inversa <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>30<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>lu<span class=\"_ _0\"></span>glio <span class=\"_ _9\"></span>2020 <span class=\"_ _a\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>per <span class=\"_ _a\"></span>855 <span class=\"_ _9\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>euro,alla perdita fiscale 2020 e non scadono.  Le imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>attive so<span class=\"_ _0\"></span>no iscritte<span class=\"_ _0\"></span> nella m<span class=\"_ _0\"></span>isura in<span class=\"_ _0\"></span> cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>probabile ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sia disponibile <span class=\"_ _0\"></span>un redditoimponibile, <span class=\"_ _6\"> </span>nell\u2019arco <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"> </span>successivi <span class=\"_ _6\"> </span>5 <span class=\"_ _6\"> </span>anni, <span class=\"_ _6\"> </span>a <span class=\"_ _7\"> </span>fr<span class=\"_ _0\"></span>onte <span class=\"_ _6\"> </span>del <span class=\"_ _7\"> </span>quale <span class=\"_ _6\"> </span>possano <span class=\"_ _6\"> </span>esse<span class=\"_ _0\"></span>re <span class=\"_ _7\"> </span>recupera<span class=\"_ _0\"></span>te. <span class=\"_ _7\"> </span>N<span class=\"_ _0\"></span>ellospecifico, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>ddito <span class=\"_ _8\"></span>prod<span class=\"_ _0\"></span>otto <span class=\"_ _8\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _20\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2021 <span class=\"_ _8\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ha <span class=\"_ _20\"></span>conse<span class=\"_ _0\"></span>ntito <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>cominciare <span class=\"_ _20\"></span>adutilizzare <span class=\"_ _6\"> </span>parte <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>imposte <span class=\"_ _5\"> </span>differite <span class=\"_ _6\"> </span>attive <span class=\"_ _5\"> </span>gi\u00e0 <span class=\"_ _5\"> </span>dall\u2019esercizio <span class=\"_ _5\"> </span>precedente; <span class=\"_ _5\"> </span>sulla <span class=\"_ _6\"> </span>base <span class=\"_ _5\"> </span>del <span class=\"_ _6\"> </span>Pia<span class=\"_ _0\"></span>noapprovato <span class=\"_ _9\"></span>nel <span class=\"_ _20\"></span>Consi<span class=\"_ _0\"></span>glio <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>Amminist<span class=\"_ _0\"></span>razione <span class=\"_ _9\"></span>del <span class=\"_ _20\"></span>17 <span class=\"_ _20\"></span>marzo <span class=\"_ _20\"></span>2023 <span class=\"_ _20\"></span>\u2013 <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _9\"></span>di <span class=\"_ _8\"></span>generare <span class=\"_ _20\"></span>redditiimponibili <span class=\"_ _8\"></span>\u2013 <span class=\"_ _4\"> </span>si <span class=\"_ _8\"></span>ritiene <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>ta<span class=\"_ _0\"></span>li <span class=\"_ _8\"></span>impost<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>saranno <span class=\"_ _8\"></span>interamente <span class=\"_ _4\"></span>utilizzate <span class=\"_ _8\"></span>entro <span class=\"_ _8\"></span>il <span class=\"_ _4\"> </span>2025. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>maggioridettagli <span class=\"_ _20\"></span>circa <span class=\"_ _20\"></span>le <span class=\"_ _20\"></span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _20\"></span>alla <span class=\"_ _20\"></span>bas<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>del <span class=\"_ _20\"></span>Pia<span class=\"_ _0\"></span>no <span class=\"_ _20\"></span>si <span class=\"_ _20\"></span>rimanda <span class=\"_ _8\"></span>alla <span class=\"_ _20\"></span>descrizione <span class=\"_ _20\"></span>dello <span class=\"_ _8\"></span>stesso <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _20\"></span>alparagrafo <span class=\"_ _3\"></span>1.1 <span class=\"_ _1\"></span>CRITERI <span class=\"_ _3\"></span>D<span class=\"_ _0\"></span>I <span class=\"_ _3\"></span>REDAZIONE <span class=\"_ _1\"></span>E <span class=\"_ _3\"></span>CONT<span class=\"_ _0\"></span>INUIT\u00c0 <span class=\"_ _3\"></span>AZIENDAL<span class=\"_ _0\"></span>E <span class=\"_ _3\"></span>della re<span class=\"_ _1\"></span>lazione <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>gestioneed <span class=\"_ _6\"> </span>al <span class=\"_ _5\"> </span>paragrafo <span class=\"_ _6\"> </span>3.2 <span class=\"_ _6\"> </span>V<span class=\"_ _0\"></span>ALUTAZIONE <span class=\"_\"> </span>DEG<span class=\"_ _1\"></span>LI <span class=\"_ _6\"> </span>AMMINISTRATORI <span class=\"_ _5\"> </span>RISPETTO <span class=\"_ _5\"> </span>AI <span class=\"_ _6\"> </span>REQUISITI <span class=\"_ _6\"> </span>D<span class=\"_ _0\"></span>ICONTINUIT\u00c0 AZIENDALE<span class=\"ff1\">. </span>Ulteriori dettagli sulle imposte sono forniti ne<span class=\"_ _0\"></span>lla Nota 15. 3.9.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">IMPAIRMENT TEST </span>Gli <span class=\"_ _1\"></span>amministratori hanno <span class=\"_ _3\"></span>effettuato <span class=\"_ _1\"></span>un\u2019analisi <span class=\"_ _1\"></span>degli indicatori <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>rni <span class=\"_ _3\"></span>ed esterni <span class=\"_ _1\"></span>previsti <span class=\"_ _1\"></span>dallo <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>36, al fine di rilevare la potenziale presenza di un i<span class=\"_ _0\"></span>mpairment sulle attivit\u00e0 non correnti.<span class=\"_ _0\"></span> Gli amministratori rivedono i risultati economici a <span class=\"_ _1\"></span>livello<span class=\"_ _0\"></span> di Gru<span class=\"_ _1\"></span>ppo nel suo insieme e, <span class=\"_ _1\"></span>pertanto, non sono identificabili segmenti operativi.<span class=\"fc0\"> </span>Il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _4\"></span>identificato <span class=\"_ _8\"></span>2 <span class=\"_ _8\"></span>distinte<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Unit\u00e0 <span class=\"_ _20\"></span>generatri<span class=\"_ _0\"></span>ce <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _4\"> </span>finanziari <span class=\"_ _8\"></span>(<span class=\"ff4\">Cash <span class=\"_ _8\"></span>Generation <span class=\"_ _8\"></span>Unit</span> <span class=\"_ _4\"></span>-CGU): \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">CGU coincidente con il Perimetro della Partecipazione in <span class=\"ff4\">Bucksense<span class=\"_ _0\"></span> Inc</span>.; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">CGU co<span class=\"_ _1\"></span>incidente con il P<span class=\"_ _1\"></span>erimetro del <span class=\"_ _1\"></span>Gruppo, al <span class=\"_ _1\"></span>netto delle attivit\u00e0 diretta<span class=\"_ _1\"></span>mente collegate alla </span></span>societ\u00e0 <span class=\"_ _7\"> </span><span class=\"ff4\">Bucksense <span class=\"_ _7\"> </span>Inc. <span class=\"_ _7\"> </span></span>ed <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>netto <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>attivit\u00e0, <span class=\"_ _7\"> </span>passivit\u00e0 <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>dei <span class=\"_ _7\"> </span>flussi <span class=\"_ _7\"> </span>reddituali <span class=\"_ _6\"> </span>del <span class=\"_ _4\"> </span>R<span class=\"_ _0\"></span>amo Insurance.  L\u2019avviamento <span class=\"_ _6\"> </span>emerso <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>seguito <span class=\"_ _6\"> </span>dell\u2019Operazione <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _5\"> </span>stato <span class=\"_ _6\"> </span>interamente <span class=\"_ _6\"> </span>allocato <span class=\"_ _6\"> </span>alla <span class=\"_ _6\"> </span>seconda <span class=\"_ _7\"> </span>C<span class=\"_ _0\"></span>GU coincidente con il Perimetro del Gruppo. Impairment te<span class=\"_ _0\"></span>st<span class=\"ff5\"> su partecipazione Bucksense </span>Il <span class=\"_ _4\"> </span>Pi<span class=\"_ _0\"></span>ano <span class=\"_ _7\"> </span>2023-2027 <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>stato <span class=\"_ _7\"> </span>util<span class=\"_ _0\"></span>izzato <span class=\"_ _4\"> </span>dalla <span class=\"_ _7\"> </span>Dir<span class=\"_ _0\"></span>ezione <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>Societ\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _7\"> </span>supportata <span class=\"_ _7\"> </span>da <span class=\"_ _4\"> </span>un <span class=\"_ _6\"> </span>consulente esterno, <span class=\"_ _4\"> </span>per <span class=\"_ _7\"> </span>effettuar<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>\u201ctest <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>im<span class=\"_ _0\"></span>pairment\u201d <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>31 <span class=\"_ _7\"> </span>dicembre <span class=\"_ _4\"> </span>2022, <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>quale <span class=\"_ _7\"> </span>non <span class=\"_ _7\"> </span>ha <span class=\"_ _4\"> </span>evidenziato situazioni di perdita di valore della partecipazione.<span class=\"_ _0\"></span> Ai <span class=\"_ _a\"></span>fini <span class=\"_ _9\"></span>della <span class=\"_ _9\"></span>determinazione <span class=\"_ _9\"></span>dell\u2019Equity <span class=\"_ _a\"></span>Va<span class=\"_ _0\"></span>lue <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _9\"></span>Partecipazione, <span class=\"_ _9\"></span>in <span class=\"_ _a\"></span>li<span class=\"_ _0\"></span>nea <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>\u201c<span class=\"ff4\">best <span class=\"_ _a\"></span>prac<span class=\"_ _0\"></span>tice</span>\u201d valutativa, \u00e8 <span class=\"_ _1\"></span>stata adottata la met<span class=\"_ _1\"></span>odologia dei flussi <span class=\"_ _1\"></span>di cassa <span class=\"_ _1\"></span>scontati (DCF - <span class=\"_ _1\"></span><span class=\"ff4\">Discounted Cash Flow<span class=\"ff1\">). </span></span>Il <span class=\"_ _a\"></span>metodo <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cassa <span class=\"_ _9\"></span>attualizzati <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>ispira <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>concetto <span class=\"_ _a\"></span>gen<span class=\"_ _0\"></span>erale <span class=\"_ _9\"></span>che <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>valore <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>CGU <span class=\"_ _9\"></span>sia pari al valore attualizzato dei due seguenti elem<span class=\"_ _0\"></span>enti: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">flussi di cassa che essa sar\u00e0 in grado di generare entro l\u2019orizzonte di pr<span class=\"_ _0\"></span>evisione;  </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">valore <span class=\"_ _14\"> </span>residuo, <span class=\"_ _14\"> </span>cio\u00e8 <span class=\"_ _13\"> </span>il <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>complesso <span class=\"_ _13\"> </span>aziendale <span class=\"_ _14\"> </span>derivante <span class=\"_ _13\"> </span>dal <span class=\"_ _14\"> </span>periodo <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>di <span class=\"_ _13\"> </span>l\u00e0<span class=\"_ _0\"></span> </span></span>dell\u2019orizzonte di previsione.  Al <span class=\"_ _0\"></span>fine di<span class=\"_ _0\"></span> ott<span class=\"_ _0\"></span>enere il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capital<span class=\"_ _0\"></span>e investi<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>operativo (<span class=\"_ _0\"></span>\u201c<span class=\"ff4\">Enterprise <span class=\"_ _0\"></span>Value</span>\u201d), <span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>flussi di <span class=\"_ _20\"></span>cassa <span class=\"_ _8\"></span>considerati <span class=\"_ _20\"></span>sono <span class=\"_ _8\"></span>i <span class=\"_ _20\"></span><span class=\"ff4\">Free <span class=\"_ _8\"></span>Cash <span class=\"_ _8\"></span>Flow</span> <span class=\"_ _20\"></span>operativi <span class=\"_ _8\"></span>(FCFO), <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>quali <span class=\"_ _8\"></span>vengono <span class=\"_ _20\"></span>scontati <span class=\"_ _8\"></span>al <span class=\"_ _20\"></span>W<span class=\"_ _0\"></span>ACC (\u201c<span class=\"ff4\">Weighted <span class=\"_\"> </span>Average <span class=\"_ _6\"> </span>Co<span class=\"_ _0\"></span>st <span class=\"_\"> </span>of <span class=\"_ _5\"> </span>Capital</span>\u201d). <span class=\"_\"> </span>Il <span class=\"_ _5\"> </span>valore <span class=\"_\"> </span>cos\u00ec <span class=\"_ _5\"> </span>ottenuto <span class=\"_\"> </span>viene <span class=\"_\"> </span>rettificato <span class=\"_ _5\"> </span>della <span class=\"_\"> </span>posizione finanziaria <span class=\"_ _1\"></span>netta al<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>data di <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _1\"></span>valutazione e <span class=\"_ _3\"></span>dell\u2019ammo<span class=\"_ _0\"></span>ntare <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>eventuali attivit\u00e0 <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>operative <span class=\"_ _8\"></span>(\u201c<span class=\"ff4\">Surpl<span class=\"_ _0\"></span>us <span class=\"_ _8\"></span>Assets</span>\u201d) <span class=\"_ _20\"></span>ot<span class=\"_ _0\"></span>tenendo <span class=\"_ _8\"></span>cos\u00ec <span class=\"_ _8\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _8\"></span>economico <span class=\"_ _20\"></span>(<span class=\"_ _0\"></span>\u201c<span class=\"ff4\">Equity </span>Value<span class=\"ff1\">\u201d). </span>Il calcolo del valore d\u2019uso \u00e8 particolarmente sensibil<span class=\"_ _0\"></span>e alle seguenti assunzioni:  \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff5\">flussi <span class=\"_ _3\"></span>redd<span class=\"_ _0\"></span>ituali<span class=\"ff1\">: <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _1\"></span>reddituali <span class=\"_ _3\"></span>st<span class=\"_ _0\"></span>imati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>derivati <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>Piano <span class=\"_ _3\"></span>2023-2027 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>basano <span class=\"_ _3\"></span>sulle </span></span></span>seguenti assunzioni: o<span class=\"ff8\"> <span class=\"_ _1d\"> </span><span class=\"ff1\">i <span class=\"_ _7\"> </span>ricavi <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>piano <span class=\"_ _7\"> </span>consi<span class=\"_ _0\"></span>derano <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>incremento <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>linea <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span><span class=\"ff4\">business</span> <span class=\"_ _7\"> </span>\u201c<span class=\"ff4\">Agency</span>\u201d <span class=\"_ _7\"> </span>e </span></span>prevedono <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>la<span class=\"_ _0\"></span>ncio <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>nuova <span class=\"_ _8\"></span>linea <span class=\"_ _4\"></span>di <span class=\"_ _20\"></span><span class=\"ff4\">business</span> <span class=\"_ _8\"></span>S<span class=\"_ _0\"></span>aaS <span class=\"_ _8\"></span>basata sull\u2019introduzione <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>strumenti <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span><span class=\"ff4\">business <span class=\"_ _20\"></span>intelligence</span> <span class=\"_ _a\"></span>ut<span class=\"_ _0\"></span>ilizzabili <span class=\"_ _20\"></span>da <span class=\"_ _9\"></span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>i <span class=\"_ _20\"></span>marchi <span class=\"_ _9\"></span>e dalle agenzie di tutte le dimensioni; o<span class=\"ff8\"> <span class=\"_ _1d\"> </span><span class=\"ff1\">il tasso di crescita 2023-2027 \u00e8 stato stimato pari a<span class=\"_ _0\"></span> circa il 15,8%; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff5\">tasso di attualizzazione<span class=\"ff1\">: il tasso di attualizzazione considerato (pari al 10,67%) \u00e8 espressivo </span></span></span>del <span class=\"_ _6\"> </span>costo <span class=\"_\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>capitale <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>un\u2019impresa <span class=\"_ _6\"> </span>con <span class=\"_ _5\"> </span>un <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>ivello <span class=\"_ _6\"> </span>di <span class=\"_ _5\"> </span>debito <span class=\"_ _5\"> </span>finanziario <span class=\"_ _6\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>linea <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>l benchmark <span class=\"_\"> </span>di <span class=\"_ _5\"> </span>mercato. <span class=\"_\"> </span>Pi\u00f9 <span class=\"_\"> </span>in <span class=\"_\"> </span>dettaglio, <span class=\"_ _5\"> </span>si <span class=\"_\"> </span>riportano <span class=\"_ _5\"> </span>di <span class=\"_\"> </span>seguito <span class=\"_\"> </span>le <span class=\"_\"> </span>p<span class=\"_ _1\"></span>rincipali <span class=\"_\"> </span>assunzioni utilizzate per la costruzione del tasso: Tasso Free Risk2,52%Premio rischio del mer<span class=\"_ _1\"></span>cato x Beta unlevered (MRP)5,94%Costo del Capitale Prop<span class=\"_ _1\"></span>rio (*)11,25%Costo del debito <span class=\"_ _143\"> </span>5,88%Costo medio ponderato<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>10,67%(*) Il Costo del Capitale Proprio \u00e8 derivato attraverso l\u2019utilizzo del CAPM (Capital Asset Pricing Model) ed \u00e8 pari a Tasso Free Risk + (Beta Levered * MRP). Il Beta Levered<span class=\"_ _0\"></span> (rischiosit\u00e0 operativ<span class=\"_ _0\"></span>a e finanziaria) \u00e8 <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _4\"> </span>a <span class=\"_ _8\"></span>1,47 <span class=\"_ _8\"> </span>[Beta <span class=\"_ _4\"> </span>settore <span class=\"_ _4\"> </span>Software <span class=\"_ _8\"> </span>(Sy<span class=\"_ _0\"></span>stem <span class=\"_ _8\"> </span>&amp; <span class=\"_ _4\"> </span>Application)<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>USA <span class=\"_ _4\"> </span>(fonte: <span class=\"_ _8\"> </span>D.B.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>Pro<span class=\"_ _0\"></span>f. <span class=\"_ _8\"> </span>A. <span class=\"_ _4\"> </span>Damodaran dicembr<span class=\"_ _0\"></span>e 2022)]. Il <span class=\"_ _1\"></span>tasso <span class=\"ff4\">Risk Free</span> \u00e8 pari al rendimento medio <span class=\"_ _1\"></span>degli ultimi<span class=\"_ _0\"></span> 12 <span class=\"_ _1\"></span>mesi dei titoli di stato em<span class=\"_ _1\"></span>essi dalla Stati Uniti D\u2019America, che rappresentano la principale <span class=\"_ _0\"></span>area di riferimento per il <span class=\"ff4\">business</span> della CGU. I <span class=\"_ _1\"></span>risultati del test hanno <span class=\"_ _1\"></span>evidenziato un <span class=\"ff4\">Equity Value</span> <span class=\"_ _1\"></span>di pertinenza <span class=\"_ _1\"></span>della Societ\u00e0 pari <span class=\"_ _1\"></span>a 7.852 migliaia di <span class=\"_ _a\"></span>euro, <span class=\"_ _9\"></span>ben <span class=\"_ _a\"></span>superiore <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _9\"></span>della <span class=\"_ _9\"></span>pa<span class=\"_ _0\"></span>rtecipazione, <span class=\"_ _a\"></span>pari <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>1.00<span class=\"_ _0\"></span>2 <span class=\"_ _9\"></span>migliaia <span class=\"_ _a\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>prima della <span class=\"_ _a\"></span>svalutazione, <span class=\"_ _a\"></span>pari <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>146 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro, <span class=\"_ _a\"></span>intervenuta <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>riflette<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>variazione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>patrimo<span class=\"_ _0\"></span>nio netto <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _a\"></span>dicembre <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>come <span class=\"_ _0\"></span>previsto <span class=\"_ _a\"></span>dall\u2019applic<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>dell\u2019<span class=\"ff4\">equity <span class=\"_ _a\"></span>method</span> <span class=\"_ _a\"></span>nella <span class=\"_ _a\"></span>valutazione <span class=\"_ _a\"></span>nel bilancio consolidato delle partecipazioni in societ<span class=\"_ _0\"></span>\u00e0 collegate (rif. IAS 28). Impairment te<span class=\"_ _0\"></span>st<span class=\"ff5\"> su avviamento </span>Il test <span class=\"_ _0\"></span>di \u201c<span class=\"ff4\">impairm<span class=\"_ _0\"></span>ent</span>\u201d <span class=\"_ _0\"></span>con riferiment<span class=\"_ _0\"></span>o all\u2019avvia<span class=\"_ _0\"></span>mento rileva<span class=\"_ _0\"></span>to a <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>dell\u2019Operazione di<span class=\"_ _0\"></span> <span class=\"ff4\">Reverse </span>Acquisition<span class=\"ff1\"> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>predisposto <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span><span class=\"ff4\">Managem<span class=\"_ _1\"></span>ent<span class=\"ff1\"> <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Societ\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>supporto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>consulente <span class=\"_ _11\"></span>est<span class=\"_ _0\"></span>erno. </span></span></span>Per la des<span class=\"_ _1\"></span>crizione dei risultati si rimanda <span class=\"_ _1\"></span>al paragrafo <span class=\"_ _1\"></span><span class=\"ff4\">6.9 IMPAIRMENT TEST<span class=\"ff1\"> delle note <span class=\"_ _1\"></span>esplicative </span></span>al bilancio d\u2019esercizio della Capogruppo. 3.10.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">ATTI<span class=\"_ _0\"></span>VIT\u00c0 E PASSIV<span class=\"_ _1\"></span>IT\u00c0 DESTINATE ALLA DISM<span class=\"_ _1\"></span>ISSIONE E </span>DISCONTINUED OPERA<span class=\"_ _1\"></span>TIONS   Di <span class=\"_ _14\"> </span>seguito <span class=\"_ _14\"> </span>si <span class=\"_ _14\"> </span>riportano <span class=\"_ _14\"> </span>gli <span class=\"_ _14\"> </span>effetti <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span>cessio<span class=\"_ _0\"></span>ni <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _14\"> </span>Operation</span> <span class=\"_ _14\"> </span>sul <span class=\"_ _14\"> </span>Bilancio consolidato al 31 dicembre 2022: \uf0b7 <span class=\"_ _f\"> </span><span class=\"ff1\">le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"> </span>corren<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>correnti <span class=\"_ _4\"> </span>relative <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>gruppo <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span><span class=\"ff4\">assets</span> <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>dismissione <span class=\"_ _4\"> </span>della <span class=\"_ _4\"></span>residua </span>attivit\u00e0 <span class=\"_ _3\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span><span class=\"ff4\">Noverca <span class=\"_ _3\"></span>Italia <span class=\"_ _3\"></span>s.r.l. <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>liquidazione <span class=\"_ _3\"></span><span class=\"ff1\">sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>consolidate </span></span>integralmente <span class=\"_\"> </span>al <span class=\"_\"> </span>netto <span class=\"_\"> </span>delle <span class=\"_\"> </span>elisioni <span class=\"_\"> </span><span class=\"ff4\">intercompany</span> <span class=\"_ _5\"> </span>ma <span class=\"_\"> </span>riclassificate <span class=\"_\"> </span>nella <span class=\"_\"> </span>voce <span class=\"_\"> </span>\u201cAttivit<span class=\"_ _0\"></span>\u00e0 destinate alla vendita e <span class=\"ff4\">Discontinued Ope<span class=\"_ _0\"></span>rations</span>\u201d della situazione patrimoniale-finanziaria;<span class=\"_ _0\"></span> \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>inerenti<span class=\"ff4\"> <span class=\"_ _3\"></span><span class=\"ff1\">il <span class=\"_ _3\"></span>gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">assets<span class=\"ff1\"> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>dism<span class=\"_ _0\"></span>issione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span><span class=\"ff4\">Noverca <span class=\"_ _3\"></span>Italia <span class=\"_ _3\"></span>s.r.l. <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>liquidazione<span class=\"ff1\"> </span></span></span></span></span></span></span></span>sono <span class=\"_\"> </span>state <span class=\"_ _6\"> </span>consolidat<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>integralmente <span class=\"_ _5\"> </span>ma <span class=\"_\"> </span>riclassificate <span class=\"_ _5\"> </span>nella <span class=\"_\"> </span>voce<span class=\"_ _1\"></span> <span class=\"_\"> </span>\u201cPassivit\u00e0 <span class=\"_\"> </span>dire<span class=\"_ _1\"></span>ttamente associate <span class=\"_ _5\"> </span>alle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>desti<span class=\"_ _0\"></span>nate <span class=\"_ _5\"> </span>alla <span class=\"_ _5\"> </span>vendita <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span><span class=\"ff4\">Dis<span class=\"_ _0\"></span>continued <span class=\"_ _5\"> </span>Operations</span>\u201d <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>situazione patrimoniale-finanziaria <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>gruppo <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>dismissi<span class=\"_ _0\"></span>one, <span class=\"_ _8\"></span>trattandosi <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>passivit\u00e0 direttamente correlabili alle atti<span class=\"_ _0\"></span>vit\u00e0 in dismissione.  Nel <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>fornito <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dettaglio<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>analitico <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contenuto <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>relativ<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>Attiv<span class=\"_ _0\"></span>it\u00e0 e <span class=\"_ _4\"> </span>Passivit\u00e0 <span class=\"_ _4\"> </span>destinate <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"></span>dismissione <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _8\"></span>Ope<span class=\"_ _0\"></span>rations</span> <span class=\"_ _4\"> </span>cos\u00ec <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>presentate <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _4\"> </span>Conto economico, nella Situazione patrimoniale-finanzia<span class=\"_ _0\"></span>ria e nel Rendiconto finanzia<span class=\"_ _0\"></span>rio consolidati. Di seguito <span class=\"_ _3\"></span>viene<span class=\"_ _0\"></span> fo<span class=\"_ _1\"></span>rnito <span class=\"_ _1\"></span>il dettaglio <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>valori eco<span class=\"_ _1\"></span>nomici riportati <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>Utile (per<span class=\"_ _1\"></span>dita) da <span class=\"_ _3\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 cedute, destinate alla dismissione<span class=\"_ _0\"></span> e cessate inerenti:  \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">la <span class=\"ff4\">Noverca Italia s.r.l. in liquidazione</span>. </span></span>Con<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>o e<span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>om<span class=\"_ _11\"></span>ico Nove<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>ca Ital<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>a S.r<span class=\"_ _3\"></span>.l. i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>iq<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>d<span class=\"_ _3\"></span>az<span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>e(m<span class=\"_ _1\"></span>igliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> dice<span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>br<span class=\"_ _3\"></span>e<span class=\"_ _20\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2Ric<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _144\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>lt<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span> ri<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>av<span class=\"_ _11\"></span>i<span class=\"_ _146\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> V<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>az<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne d<span class=\"_ _1\"></span>el<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> ri<span class=\"_ _0\"></span>ma<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>e di p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> in <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span>v<span class=\"_ _3\"></span>or<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne, se<span class=\"_ _a\"></span>milav<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ati e f<span class=\"_ _0\"></span>initi-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>     <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   Ma<span class=\"_ _1\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>e prime<span class=\"_ _0\"></span>, semi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ati e<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>niti-Ser<span class=\"_ _0\"></span>v<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>zi es<span class=\"_ _0\"></span>te<span class=\"_ _a\"></span>rni<span class=\"_ _147\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)Cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i del per<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>na<span class=\"_ _1\"></span>le<span class=\"_ _ea\"> </span>-<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>    Cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i inte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>i c<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>pitalizz<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _148\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>lt<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span> co<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> <span class=\"_ _149\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Marg<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>ne Op<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ati<span class=\"_ _a\"></span>vo Lor<span class=\"_ _0\"></span>do (EB<span class=\"_ _0\"></span>IT<span class=\"_ _11\"></span>DA<span class=\"_ _3\"></span>)(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)A<span class=\"_ _3\"></span>mm<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tamen<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _14a\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> RI<span class=\"_ _3\"></span>SUL<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>O O<span class=\"_ _1\"></span>P<span class=\"_ _0\"></span>ERA<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>IV<span class=\"_ _11\"></span>O (EB<span class=\"_ _0\"></span>I<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>)(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Ges<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne fi<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>iaria<span class=\"_ _14b\"> </span>(<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)UT<span class=\"_ _11\"></span>IL<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>DI<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>)<span class=\"_ _0\"></span> DE<span class=\"_ _3\"></span>LL'ES<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>RC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>Z<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>O(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Fond<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span>i d<span class=\"_ _1\"></span>i l<span class=\"_ _0\"></span>iqu<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _3\"></span>zio<span class=\"_ _0\"></span>ne<span class=\"_ _14c\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> UT<span class=\"_ _11\"></span>IL<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>DI<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>)<span class=\"_ _0\"></span> DA<span class=\"_ _11\"></span> A<span class=\"_ _3\"></span>T<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>IV<span class=\"_ _11\"></span>IT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>'<span class=\"_ _0\"></span> C<span class=\"_ _1\"></span>EDU<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E E<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>ES<span class=\"_ _3\"></span>SA<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Il risultato <span class=\"_ _0\"></span>conseguito <span class=\"_ _0\"></span>nel<span class=\"_ _0\"></span>l\u2019esercizio chiuso <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>negativo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>11 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, \u00e8 riconducibile alla residua attivit\u00e0<span class=\"_ _0\"></span> oggetto di liquidazione riconducibile alla <span class=\"ff4\">Nov<span class=\"_ _0\"></span>erca Italia s.r.l.. </span>Il <span class=\"_ _7\"> </span>dettaglio <span class=\"_ _7\"> </span>delle <span class=\"_ _6\"> </span>Attivit\u00e0 <span class=\"_ _7\"> </span>destinate <span class=\"_ _7\"> </span>alla <span class=\"_ _6\"> </span>dismissione <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _6\"> </span>Operations</span> <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>delle <span class=\"_ _6\"> </span>Passivit\u00e0 direttamente <span class=\"_ _7\"> </span>associate <span class=\"_ _7\"> </span>al<span class=\"_ _0\"></span>le <span class=\"_ _7\"> </span>attivit\u00e0 <span class=\"_ _7\"> </span>destinate <span class=\"_ _7\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>vendita <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _6\"> </span>Operations</span> <span class=\"_ _7\"> </span>relative <span class=\"_ _7\"> </span>alla Noverca <span class=\"_ _0\"></span>Italia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s.r.l<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>liquidazione <span class=\"_ _a\"></span><span class=\"ff1\">incluse <span class=\"_ _a\"></span>nella <span class=\"_ _0\"></span>situazione <span class=\"_ _a\"></span>patrimoniale-finanziaria <span class=\"_ _a\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _a\"></span>dicembre </span>2022 \u00e8 il seguente: 3.11.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">INFO<span class=\"_ _0\"></span>RMATIVA D<span class=\"_ _1\"></span>I SETTORE  </span>L\u2019informativa <span class=\"_ _20\"></span>r<span class=\"_ _0\"></span>elativa <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>setto<span class=\"_ _0\"></span>ri <span class=\"_ _20\"></span>di <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _20\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _20\"></span>predisposta <span class=\"_ _4\"></span>seco<span class=\"_ _1\"></span>ndo <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>dispos<span class=\"_ _0\"></span>izioni <span class=\"_ _8\"></span>dell\u2019IFRS <span class=\"_ _8\"></span>8 \u201cSettori operativi\u201d (di seguito \u201cIFRS 8\u201d). Il <span class=\"_ _8\"></span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _4\"> </span>richiede <span class=\"_ _4\"></span>che <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>settori <span class=\"_ _4\"></span>operativi <span class=\"_ _4\"></span>siano <span class=\"_ _8\"></span>identificati <span class=\"_ _4\"> </span>sulla <span class=\"_ _4\"> </span>base <span class=\"_ _4\"> </span>del <span class=\"_ _8\"></span>si<span class=\"_ _0\"></span>stema <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>reportistica interno che il vertice aziendale utiliz<span class=\"_ _0\"></span>za per allocare le risorse <span class=\"_ _0\"></span>e per valutare le performance. I <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>rvizi <span class=\"_ _4\"> </span>erogati <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>pre<span class=\"_ _1\"></span>sentano, <span class=\"_ _4\"> </span>relativamente <span class=\"_ _4\"> </span>alle <span class=\"_ _4\"> </span>loro <span class=\"_ _4\"> </span>caratteristiche <span class=\"_ _4\"> </span>economiche <span class=\"_ _4\"> </span>e finanziarie, <span class=\"_\"> </span>elementi <span class=\"_ _14\"> </span>significativamente <span class=\"_\"> </span>differenti <span class=\"_ _14\"> </span>tra <span class=\"_\"> </span>di <span class=\"_\"> </span>loro <span class=\"_\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>termini <span class=\"_\"> </span>di <span class=\"_\"> </span>natura <span class=\"_\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>servizio, distribuzione <span class=\"_\"> </span>geografica <span class=\"_\"> </span>e <span class=\"_\"> </span>tipologia <span class=\"_\"> </span>di <span class=\"_\"> </span>clientel<span class=\"_ _0\"></span>a. <span class=\"_\"> </span>Quindi <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>suddivisione <span class=\"_\"> </span>richiesta <span class=\"_\"> </span>dal <span class=\"_\"> </span>principi<span class=\"_ _0\"></span>o contabile risulta, alla luce dei requisiti richiesti da<span class=\"_ _0\"></span>l paragrafo 12 del princip<span class=\"_ _0\"></span>io, non necessaria perch\u00e9 ritenuta di scarsa informativa per il lettore del bila<span class=\"_ _0\"></span>ncio. Si<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>az<span class=\"_ _a\"></span>ion<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>at<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _11\"></span>on<span class=\"_ _3\"></span>ial<span class=\"_ _3\"></span>e<span class=\"_ _9\"></span> Nove<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ca I<span class=\"_ _1\"></span>tali<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>S.r<span class=\"_ _3\"></span>.l. i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> l<span class=\"_ _3\"></span>iq<span class=\"_ _3\"></span>. (m<span class=\"_ _1\"></span>igliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> dice<span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>br<span class=\"_ _3\"></span>e<span class=\"_ _20\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2 Crediti<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mmerc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _14d\"> </span>-<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  A<span class=\"_ _3\"></span>ltr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>tt<span class=\"_ _0\"></span>iv<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nti<span class=\"_ _c6\"> </span>5<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>   D<span class=\"_ _1\"></span>is<span class=\"_ _0\"></span>ponib<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>t\u00e0 liqu<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>de e mezz<span class=\"_ _1\"></span>i e<span class=\"_ _0\"></span>q<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>iv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _5b\"> </span>1<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>     T<span class=\"_ _3\"></span>OT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>LE<span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>T<span class=\"_ _11\"></span>IV<span class=\"_ _11\"></span>IT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>'<span class=\"_ _0\"></span> DE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>NA<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>LA<span class=\"_ _11\"></span> V<span class=\"_ _3\"></span>EN<span class=\"_ _1\"></span>DI<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span> E<span class=\"_ _1\"></span> DI<span class=\"_ _3\"></span>SCO<span class=\"_ _1\"></span>NT<span class=\"_ _11\"></span>IN<span class=\"_ _1\"></span>UE<span class=\"_ _1\"></span>D <span class=\"_ _1\"></span>OP<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>ON6<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   F<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>di ris<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>hi ed <span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>neri<span class=\"_ _14e\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  Pass<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>t\u00e0 fi<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _14f\"> </span>-<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  D<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>biti<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>mmer<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ali<span class=\"_ _52\"> </span>4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>  D<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>biti<span class=\"_ _0\"></span> tri<span class=\"_ _0\"></span>bu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _150\"> </span>-<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  A<span class=\"_ _3\"></span>ltr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>nti<span class=\"_ _151\"> </span>6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> T<span class=\"_ _3\"></span>OT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>LE<span class=\"_ _1\"></span> P<span class=\"_ _0\"></span>A<span class=\"_ _3\"></span>SS<span class=\"_ _3\"></span>IV<span class=\"_ _11\"></span>IT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>'<span class=\"_ _0\"></span> D<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>RET<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>ME<span class=\"_ _1\"></span>NT<span class=\"_ _11\"></span>E A<span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>LE<span class=\"_ _3\"></span> A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>' DE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>NA<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>E <span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>LL<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _3\"></span>END<span class=\"_ _3\"></span>IT<span class=\"_ _3\"></span>A<span class=\"_ _11\"></span> E D<span class=\"_ _3\"></span>IS<span class=\"_ _1\"></span>CO<span class=\"_ _1\"></span>NT<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>NUE<span class=\"_ _1\"></span>D OP<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>ON1<span class=\"_ _0\"></span>.07<span class=\"_ _0\"></span>0<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  I <span class=\"_ _a\"></span>Debiti <span class=\"_ _a\"></span>verso <span class=\"_ _a\"></span>fornitori, <span class=\"_ _9\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>417 <span class=\"_ _a\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>relativi <span class=\"_ _9\"></span>prevalentemente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span>rvizi <span class=\"_ _a\"></span>ricevuti<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>2010 <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span><span class=\"ff4\">Te<span class=\"_ _0\"></span>lecom <span class=\"_ _0\"></span>Italia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S.p.A.</span> <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>cui <span class=\"_ _0\"></span>pagamento <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>corrisposto <span class=\"_ _a\"></span>poich\u00e9 <span class=\"_ _0\"></span>ritenuto <span class=\"_ _a\"></span>collegato alla <span class=\"_ _a\"></span>commissione <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>truffa <span class=\"_ _0\"></span>denun<span class=\"_ _0\"></span>ciato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _a\"></span>Societ\u00e0, <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>commentato <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>paragrafo <span class=\"_ _a\"></span><span class=\"ff4\">3.16 </span>CONTENZIOSI E PASSIVIT\u00c0 POTENZIALI<span class=\"ff1\"> a cui si<span class=\"_ _0\"></span> rimanda. </span>Le <span class=\"_ _6\"> </span>Altre <span class=\"_ _6\"> </span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>orrenti, <span class=\"_ _6\"> </span>pari <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>642<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>euro, <span class=\"_ _6\"> </span>fanno <span class=\"_ _5\"> </span>riferimento <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>credit<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>telefonico<span class=\"_ _0\"></span> prepagato non consumato dai clienti <span class=\"ff4\">retail<span class=\"_ _0\"></span></span> Noverca al 31 dicembre 2022. Alla data della presente Relazione \u00e8 ancora in corso la<span class=\"_ _0\"></span> procedura di liquidazione. Nota 1 - Immobili, impianti e macchina<span class=\"_ _0\"></span>ri La <span class=\"_ _4\"></span>voce<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>pari <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>782 <span class=\"_ _8\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _4\"></span>(768 <span class=\"_ _8\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _4\"> </span>al <span class=\"_ _8\"></span>31 <span class=\"_ _4\"> </span>dicembr<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>2021) <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>riconducibile principalmente ad <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>immobile <span class=\"_ _0\"></span>a Rio <span class=\"_ _0\"></span>de Jan<span class=\"_ _0\"></span>eiro di <span class=\"_ _0\"></span>propriet\u00e0 <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>controllata<span class=\"_ _0\"></span> <span class=\"ff4\">Acotel <span class=\"_ _0\"></span>do Brasil</span> <span class=\"_ _0\"></span><span class=\"ff4\">Ltd<span class=\"_ _0\"></span>a</span>, per 584 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia di <span class=\"_ _a\"></span>euro. L\u2019immobile<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 stato <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>perizia <span class=\"_ _0\"></span>redatta d<span class=\"_ _0\"></span>a un esperto indipendente ed assoggettato ad ammortamento. Nel corso dell\u2019esercizio nessuna immobil<span class=\"_ _0\"></span>izzazione materiale \u00e8 stata oggett<span class=\"_ _0\"></span>o di rivalutazione. Di <span class=\"_ _9\"></span>seguito <span class=\"_ _9\"></span>viene <span class=\"_ _9\"></span>riport<span class=\"_ _0\"></span>ato <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>dettaglio <span class=\"_ _9\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>movimentazione <span class=\"_ _9\"></span>degli <span class=\"_ _20\"></span>immobili, <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _20\"></span>e <span class=\"_ _a\"></span>ma<span class=\"_ _0\"></span>cchinari intervenuta nel corso dell\u2019esercizio. (mi<span class=\"_ _0\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro)Valo<span class=\"_ _0\"></span>re<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>i Co<span class=\"_ _0\"></span>sto<span class=\"_ _a\"></span> Sto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ico<span class=\"_ _80\"> </span>F<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ndo<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>Ammo<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>tamentobilancioV<span class=\"_ _1\"></span>ari<span class=\"_ _3\"></span>az<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> Incrementi31.<span class=\"_ _0\"></span>12.21Incrementi<span class=\"_ _152\"> </span>Decrementi<span class=\"_ _153\"> </span>31.12.<span class=\"_ _0\"></span>22<span class=\"_ _137\"> </span>31.<span class=\"_ _0\"></span>12.21Decrementi<span class=\"_ _153\"> </span>31.12.<span class=\"_ _0\"></span>22del<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>a 31.<span class=\"_ _0\"></span>12.22A<span class=\"_ _1\"></span>mmortamentocambi<span class=\"_ _1\"></span>o T<span class=\"_ _a\"></span>erreni<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span> fa<span class=\"_ _0\"></span>bbri<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ati<span class=\"_ _48\"> </span>2.<span class=\"_ _0\"></span>176<span class=\"_ _c0\"> </span>186<span class=\"_ _b1\"> </span>-<span class=\"_ _154\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _155\"> </span>2.<span class=\"_ _0\"></span>362<span class=\"_ _156\"> </span>(1.951)<span class=\"_ _85\"> </span>(81)<span class=\"_ _4a\"> </span>-<span class=\"_ _157\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _109\"> </span>(2.<span class=\"_ _0\"></span>032)<span class=\"_ _10a\"> </span>254<span class=\"_ _10a\"> </span>584 Attrezzature i<span class=\"_ _1\"></span>ndustri<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>i<span class=\"_ _c5\"> </span>51<span class=\"_ _158\"> </span>8<span class=\"_ _4a\"> </span>-<span class=\"_ _157\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _87\"> </span>59<span class=\"_ _89\"> </span>(13)<span class=\"_ _a1\"> </span>(6)<span class=\"_ _b5\"> </span>13<span class=\"_ _157\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _81\"> </span>(6)<span class=\"_ _48\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _15a\"> </span>53 Al<span class=\"_ _3\"></span>tre<span class=\"_ _15b\"> </span>314<span class=\"_ _c0\"> </span>1<span class=\"_ _1\"></span>04<span class=\"_ _4a\"> </span>-<span class=\"_ _157\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _108\"> </span>418<span class=\"_ _15c\"> </span>(169)<span class=\"_ _a0\"> </span>(106)<span class=\"_ _140\"> </span>2<span class=\"_ _157\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _10a\"> </span>(273)<span class=\"_ _48\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _41\"> </span>145T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _110\"> </span>2.541<span class=\"_ _c0\"> </span>298<span class=\"_ _158\"> </span>0<span class=\"_ _109\"> </span>2.<span class=\"_ _0\"></span>839<span class=\"_ _156\"> </span>(2.133)<span class=\"_ _a0\"> </span>(<span class=\"_ _0\"></span>193)<span class=\"_ _b5\"> </span>15<span class=\"_ _15d\"> </span>(2.31<span class=\"_ _0\"></span>1)<span class=\"_ _10a\"> </span>254<span class=\"_ _83\"> </span>782Nota 2 \u2013 Avviamento L\u2019avviamento <span class=\"_ _6\"> </span>pari <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>8.228 <span class=\"_ _6\"> </span>migliaia <span class=\"_\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _5\"> </span>si <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _5\"> </span>generato <span class=\"_ _6\"> </span>a <span class=\"_ _5\"> </span>seguito <span class=\"_ _5\"> </span>dell\u2019operazione <span class=\"_ _6\"> </span>di <span class=\"_\"> </span><span class=\"ff4\">Reve<span class=\"_ _1\"></span>rse </span>Acquisition<span class=\"ff11\"> <span class=\"ff1\">del <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>luglio <span class=\"_ _3\"></span>2020 e <span class=\"_ _1\"></span>si riferi<span class=\"_ _1\"></span>sce alla <span class=\"_ _3\"></span>differenza tra <span class=\"_ _1\"></span>costo di <span class=\"_ _3\"></span>acquisto di <span class=\"_ _1\"></span>Acotel e <span class=\"_ _3\"></span>il net <span class=\"_ _1\"></span>asset </span></span>della <span class=\"_ _0\"></span>Acotel, <span class=\"_ _0\"></span>dopo <span class=\"_ _0\"></span>aver <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ideterminato le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value <span class=\"_ _0\"></span></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>dell\u2019opera<span class=\"_ _0\"></span>zione. La <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>residua <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>ritenuta <span class=\"_ _11\"></span>im<span class=\"_ _0\"></span>putabile <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>avviamento <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>ragione <span class=\"_ _3\"></span>dell\u2019aspettati<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _11\"></span>so<span class=\"_ _0\"></span>vra redditivit\u00e0 futura derivante dal perfezionamento d<span class=\"_ _0\"></span>ell\u2019operazione di <span class=\"ff4\">Reverse Acquisitio<span class=\"_ _0\"></span>n</span>. Essendo <span class=\"_ _6\"> </span>un\u2019attivit\u00e0 <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>vi<span class=\"_ _0\"></span>ta <span class=\"_ _6\"> </span>utile <span class=\"_ _6\"> </span>indefinit<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>non <span class=\"_ _6\"> </span>soggetta <span class=\"_ _5\"> </span>ad <span class=\"_ _7\"> </span>am<span class=\"_ _0\"></span>mortamento, <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _7\"> </span>t<span class=\"_ _0\"></span>ermine <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>ogni esercizio <span class=\"_ _13\"> </span>tale <span class=\"_ _13\"> </span>voce <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _13\"> </span>oggetto <span class=\"_ _13\"> </span>di <span class=\"_ _25\"> </span>apposito <span class=\"_ _13\"> </span><span class=\"ff4\">impairment <span class=\"_ _13\"> </span>test</span> <span class=\"_ _25\"> </span>con <span class=\"_ _13\"> </span>riferimento <span class=\"_ _13\"> </span>alla <span class=\"_ _13\"> </span>possi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _13\"> </span>di mantenimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>consolidato, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per gli <span class=\"_ _a\"></span>effetti di <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>previsto dallo IAS 36. A <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>test <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>impairment <span class=\"_ _4\"></span>effettuato <span class=\"_ _20\"></span>sul <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _8\"></span>dell\u2019avviamento <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>separato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _0\"></span> dicembre 2022, pari <span class=\"_ _0\"></span>a 20.054 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, \u00e8 <span class=\"_ _0\"></span>stato ritenuto che <span class=\"_ _0\"></span>il valore isc<span class=\"_ _0\"></span>ritto non <span class=\"_ _0\"></span>debba essere oggetto di svalutazione.  Nota 3 \u2013 Partecipazione in societ\u00e0 collegate La <span class=\"_ _a\"></span>voce, <span class=\"_ _a\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>856 <span class=\"_ _a\"></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>riconducibile <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>25% <span class=\"_ _9\"></span>della <span class=\"_ _a\"></span>partecipazione <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>capitale <span class=\"_ _a\"></span>sociale<span class=\"_ _0\"></span> della <span class=\"ff4\">Bucksense Inc. </span>acquisita<span class=\"_ _0\"></span> con l\u2019operazione di <span class=\"ff4\">Reverse Acquisition</span>.  La <span class=\"_ _3\"></span>partecipazione <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>collegata <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>valutata <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>criterio <span class=\"_ _1\"></span>dell\u2019<span class=\"ff4\">equity </span>method<span class=\"ff1\"> rilevando <span class=\"_ _1\"></span>il risultato della <span class=\"_ _1\"></span>partecipata di per<span class=\"_ _1\"></span>tinenza della <span class=\"ff4\">Softlab S.p.A.</span>, <span class=\"_ _1\"></span>negativo e <span class=\"_ _1\"></span>pari a <span class=\"_ _1\"></span>146 </span>migliaia <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>euro. <span class=\"_ _7\"> </span>Il <span class=\"_ _4\"> </span>valore <span class=\"_ _7\"> </span>della <span class=\"_ _4\"> </span>pa<span class=\"_ _0\"></span>rtecipazione <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _4\"> </span>stato <span class=\"_ _7\"> </span>oggetto <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span><span class=\"ff4\">impairment <span class=\"_ _7\"> </span>test</span> <span class=\"_ _4\"> </span>da <span class=\"_ _7\"> </span>parte <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>egli amministratori; <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>emerso <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>d\u2019uso <span class=\"_ _a\"></span>superiore <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>iscrizione <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>conseguenza<span class=\"_ _0\"></span> non \u00e8 stato necessario procedere ad alcuna svalutazione a conto e<span class=\"_ _0\"></span>conomico. Con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alle <span class=\"_ _a\"></span>principali <span class=\"_ _a\"></span>assunzioni <span class=\"_ _0\"></span>effettuate <span class=\"_ _a\"></span>nella <span class=\"_ _0\"></span>stima <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>si rimanda <span class=\"_ _1b\"> </span>a <span class=\"_ _1a\"> </span>quanto <span class=\"_ _1a\"> </span>descritto <span class=\"_ _1a\"> </span>nel <span class=\"_ _1a\"> </span>paragrafo <span class=\"_ _1b\"> </span><span class=\"ff4\">3.8 <span class=\"_ _1a\"> </span>PRINCIPALI <span class=\"_ _1a\"> </span>FATTORI <span class=\"_ _1a\"> </span>DI <span class=\"_ _1a\"> </span>INCERTEZZE </span>NELL\u2019EFFETTUAZIONE                       DELLE STIME E ASSUNZIONI UTI<span class=\"_ _0\"></span>LIZZATE<span class=\"ff1\">. </span>Di seguito si riporta la movimentazione del valore della<span class=\"_ _0\"></span> partecipazione: (m<span class=\"_ _3\"></span>ig<span class=\"_ _0\"></span>liaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span>u<span class=\"_ _a\"></span>ro<span class=\"_ _a\"></span>)Pa<span class=\"_ _1\"></span>rteci<span class=\"_ _a\"></span>p<span class=\"_ _11\"></span>azion<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> S<span class=\"_ _a\"></span>v<span class=\"_ _11\"></span>a<span class=\"_ _1\"></span>luta<span class=\"_ _3\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>ne Pa<span class=\"_ _1\"></span>rteci<span class=\"_ _a\"></span>p<span class=\"_ _11\"></span>azi<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>ne Ris<span class=\"_ _9\"></span>ulta<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> p<span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ta<span class=\"_ _3\"></span> 20<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>1i<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _11\"></span>air<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tes<span class=\"_ _a\"></span>t3<span class=\"_ _0\"></span>1<span class=\"_ _a\"></span>.12<span class=\"_ _a\"></span>.20<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>21<span class=\"_ _1\"></span>.0<span class=\"_ _3\"></span>0<span class=\"_ _1\"></span>2(1<span class=\"_ _1\"></span>4<span class=\"_ _3\"></span>6)-<span class=\"_ _15e\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>    <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _53\"> </span>8<span class=\"_ _1\"></span>5<span class=\"_ _3\"></span>6La <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>riepiloga <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>finanziare <span class=\"_ _3\"></span>dell\u2019investimento <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>Gruppo <span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _3\"></span><span class=\"ff4\">Bucksense </span>Inc.<span class=\"ff1\"> </span>Stato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>trimoni<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>le Bucksen<span class=\"_ _1\"></span>se(mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)31/12/2022<span class=\"_ _10e\"> </span>31/12/2021A<span class=\"_ _3\"></span>tti<span class=\"_ _1\"></span>vi<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _15f\"> </span>1.<span class=\"_ _0\"></span>191<span class=\"_ _30\"> </span>1.<span class=\"_ _0\"></span>344A<span class=\"_ _3\"></span>tti<span class=\"_ _1\"></span>vi<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _0\"></span>correnti<span class=\"_ _160\"> </span>3.<span class=\"_ _0\"></span>574<span class=\"_ _30\"> </span>3.<span class=\"_ _0\"></span>896P<span class=\"_ _a\"></span>assi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 non <span class=\"_ _a\"></span>correnti<span class=\"_ _dd\"> </span>4.<span class=\"_ _0\"></span>142<span class=\"_ _161\"> </span>3.6<span class=\"_ _0\"></span>91P<span class=\"_ _a\"></span>assi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 c<span class=\"_ _0\"></span>orrenti<span class=\"_ _162\"> </span>1.<span class=\"_ _0\"></span>905<span class=\"_ _30\"> </span>2.<span class=\"_ _0\"></span>248Patr<span class=\"_ _3\"></span>imo<span class=\"_ _9\"></span>nio<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Netto<span class=\"_ _163\"> </span>(1.282)<span class=\"_ _164\"> </span>(699)Quota <span class=\"_ _0\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>patri<span class=\"_ _1\"></span>moni<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>di<span class=\"_ _1\"></span> pe<span class=\"_ _0\"></span>rti<span class=\"_ _3\"></span>enza <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Gruppo <span class=\"_ _0\"></span>25%(321)<span class=\"_ _bb\"> </span>(175)Valo<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>ico<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _a\"></span>par<span class=\"_ _3\"></span>tecipazio<span class=\"_ _a\"></span>ne8561.0<span class=\"_ _0\"></span>02La tabella sopra riporta <span class=\"_ _1\"></span>una variazione della quota di <span class=\"_ _1\"></span>patrimonio netto di pertinenza <span class=\"_ _1\"></span>del Gruppo, pari a <span class=\"_ _18\"> </span>146 <span class=\"_ _17\"> </span>migliai<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>euro, <span class=\"_ _18\"> </span>contabilizzato <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>conto <span class=\"_ _18\"> </span>economico <span class=\"_ _18\"> </span>nella<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>v<span class=\"_ _0\"></span>oce <span class=\"_ _18\"> </span>\u201cSvalutazione <span class=\"_ _18\"> </span>delle partecipazioni contabilizz<span class=\"_ _0\"></span>ate secondo il metodo del Patrimonio Netto\u201d (Nota 25). Con<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>ec<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>mico Buck<span class=\"_ _0\"></span>sen<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e(mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o)31/12/2022Ri<span class=\"_ _3\"></span>cavi<span class=\"_ _165\"> </span>7.<span class=\"_ _0\"></span>840A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>cavi<span class=\"_ _166\"> </span>410T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _167\"> </span>8.<span class=\"_ _0\"></span>250Materi<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>pri<span class=\"_ _1\"></span>me,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>semi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>avorati<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prodotti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _51\"> </span>(2)Servi<span class=\"_ _3\"></span>zi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>esterni<span class=\"_ _168\"> </span>(4.<span class=\"_ _0\"></span>998)Godi<span class=\"_ _1\"></span>mento beni<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> t<span class=\"_ _0\"></span>erzi<span class=\"_ _1f\"> </span>(22)Costi<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span>sonal<span class=\"_ _3\"></span>e<span class=\"_ _130\"> </span>(2.<span class=\"_ _0\"></span>541)A<span class=\"_ _3\"></span>mmortame<span class=\"_ _0\"></span>nti<span class=\"_ _3\"></span> <span class=\"_ _169\"> </span>(642)A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>costi<span class=\"_ _16a\"> </span>(168)RISULT<span class=\"_ _3\"></span>AT<span class=\"_ _1\"></span>O O<span class=\"_ _0\"></span>PE<span class=\"_ _3\"></span>RAT<span class=\"_ _3\"></span>IVO <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>E<span class=\"_ _3\"></span>BIT<span class=\"_ _3\"></span>)<span class=\"_ _c8\"> </span>(123)P<span class=\"_ _a\"></span>roventi<span class=\"_ _1\"></span> e <span class=\"_ _0\"></span>oneri<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri(457)RISULT<span class=\"_ _3\"></span>AT<span class=\"_ _1\"></span>O A<span class=\"_ _0\"></span>NT<span class=\"_ _3\"></span>E<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>IMPO<span class=\"_ _0\"></span>ST<span class=\"_ _3\"></span>E(580)Imposte <span class=\"_ _0\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>reddi<span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>eser<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _16b\"> </span>(21)UT<span class=\"_ _3\"></span>ILE<span class=\"_ _1\"></span>/(PE<span class=\"_ _3\"></span>RDIT<span class=\"_ _1\"></span>A) DE<span class=\"_ _1\"></span>LL'E<span class=\"_ _3\"></span>SE<span class=\"_ _3\"></span>RCIZ<span class=\"_ _3\"></span>IO<span class=\"_ _16c\"> </span>(601)Nota 4 \u2013 Imposte differite attive La <span class=\"_ _9\"></span>voce, <span class=\"_ _20\"></span>pari <span class=\"_ _20\"></span>a <span class=\"_ _9\"></span>2.042 <span class=\"_ _20\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>relativa <span class=\"_ _20\"></span>alla <span class=\"_ _20\"></span>rilevazione <span class=\"_ _9\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>imposte <span class=\"_ _9\"></span>differite<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>su <span class=\"_ _20\"></span>perdite pregresse <span class=\"_ _3\"></span>maturate <span class=\"_ _3\"></span>dall\u2019all<span class=\"_ _0\"></span>ora <span class=\"_ _3\"></span>Acotel <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>cquisite <span class=\"_ _3\"></span>nell\u2019ambit<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>dell\u2019operazione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">Reverse <span class=\"_ _3\"></span>Acquisition <span class=\"_ _3\"></span><span class=\"ff1\">del </span></span>30 luglio 2020, al netto degli uti<span class=\"_ _0\"></span>lizzi nell\u2019esercizio 2022. (migli<span class=\"_ _3\"></span>aia di<span class=\"_ _1\"></span> euro)Attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _1\"></span> pe<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span>pos<span class=\"_ _9\"></span>te<span class=\"_ _20\"></span> V<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ioni in<span class=\"_ _1\"></span> Attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _1\"></span> pe<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span>pos<span class=\"_ _9\"></span>te<span class=\"_ _20\"></span> Utili<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>odi<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>f<span class=\"_ _11\"></span>e<span class=\"_ _20\"></span>ri<span class=\"_ _3\"></span>te<span class=\"_ _20\"></span> <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _a\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1au<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span>n<span class=\"_ _1\"></span>todi<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>e<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>.2<span class=\"_ _a\"></span>22<span class=\"_ _1\"></span>.55<span class=\"_ _3\"></span>0<span class=\"_ _30\"> </span>-<span class=\"_ _16d\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>   <span class=\"_ _b4\"> </span>(5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _3\"></span>)<span class=\"_ _16e\"> </span>2<span class=\"_ _1\"></span>.04<span class=\"_ _3\"></span>2La var<span class=\"_ _1\"></span>iazione in <span class=\"_ _1\"></span>diminuzione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>dovuta all\u2019ef<span class=\"_ _1\"></span>fetto fiscale <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>le ret<span class=\"_ _1\"></span>tifiche per <span class=\"_ _1\"></span>adeguamento <span class=\"_ _1\"></span>allo IAS <span class=\"_ _1\"></span>19 del <span class=\"_ _6\"> </span>TFR <span class=\"_ _5\"> </span>e <span class=\"_ _6\"> </span>delle <span class=\"_ _5\"> </span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _6\"> </span>attuaria<span class=\"_ _0\"></span>li. <span class=\"_ _6\"> </span>L\u2019util<span class=\"_ _0\"></span>izzo <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _6\"> </span>dovuto <span class=\"_ _5\"> </span>alla <span class=\"_ _5\"> </span>quota <span class=\"_ _6\"> </span>ria<span class=\"_ _0\"></span>ssorbibile <span class=\"_ _5\"> </span>pari <span class=\"_ _6\"> </span>all\u201980% dell\u2019IRES dell\u2019esercizio.<span class=\"fs0\"> </span>Nota 5 -<span class=\"fs0\"> </span>Crediti commerciali Tale <span class=\"_ _4\"></span>voce <span class=\"_ _4\"> </span>rappresenta <span class=\"_ _4\"></span>i <span class=\"_ _4\"> </span>crediti <span class=\"_ _4\"> </span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>netto <span class=\"_ _4\"> </span>delle <span class=\"_ _4\"> </span>svalutazioni <span class=\"_ _4\"> </span>a<span class=\"_ _0\"></span>pportate <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>adeguarli <span class=\"_ _4\"> </span>al valore di presunto realizzo cos\u00ec come dettagliat<span class=\"_ _0\"></span>o nella seguente tabella:<span class=\"_ _0\"></span> (m<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>gli<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>a di e<span class=\"_ _1\"></span>uro)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>-2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _153\"> </span>31<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>1<span class=\"_ _13e\"> </span>V<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>io<span class=\"_ _0\"></span>neCredi<span class=\"_ _11\"></span>ti<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso c<span class=\"_ _0\"></span>l<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _16f\"> </span>4<span class=\"_ _1\"></span>.64<span class=\"_ _3\"></span>1<span class=\"_ _140\"> </span>4<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>9<span class=\"_ _2a\"> </span>4<span class=\"_ _3\"></span>5<span class=\"_ _1\"></span>2Credi<span class=\"_ _11\"></span>ti<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso c<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>rrel<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _170\"> </span>8<span class=\"_ _3\"></span>14<span class=\"_ _a3\"> </span>2.2<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>9<span class=\"_ _129\"> </span>(1<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>43<span class=\"_ _3\"></span>5)F<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>taz<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>di<span class=\"_ _11\"></span>ti<span class=\"_ _171\"> </span>(1<span class=\"_ _3\"></span>32<span class=\"_ _3\"></span>)<span class=\"_ _b1\"> </span>(1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _a5\"> </span>2To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>le<span class=\"_ _9\"></span> <span class=\"_ _172\"> </span>5<span class=\"_ _0\"></span>.3<span class=\"_ _a\"></span>2<span class=\"_ _a\"></span>3<span class=\"_ _10e\"> </span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _12a\"> </span>(9<span class=\"_ _a\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)I crediti netti verso clienti sono in<span class=\"_ _0\"></span>tegralmente esigibili entro 12 mesi.  Il <span class=\"_ _9\"></span>64% <span class=\"_ _9\"></span>del <span class=\"_ _20\"></span>totale <span class=\"_ _20\"></span>dei <span class=\"_ _9\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>verso <span class=\"_ _20\"></span>clienti <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _20\"></span>relativo <span class=\"_ _9\"></span>a <span class=\"_ _20\"></span>posizioni <span class=\"_ _20\"></span>creditorie <span class=\"_ _9\"></span>nei <span class=\"_ _9\"></span>confronti<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>G<span class=\"_ _0\"></span>ruppo Vodafone (22%), del Gruppo Amplifon<span class=\"ff4\"> </span>(17%) e di Groupama Assicurazioni S.<span class=\"_ _0\"></span>p.A. (25%). I cre<span class=\"_ _1\"></span>diti verso correlate sono relativi <span class=\"_ _1\"></span>prevalentemente<span class=\"_ _0\"></span> all\u2019ero<span class=\"_ _1\"></span>gazione di servizi da parte <span class=\"_ _1\"></span>del personale Softlab <span class=\"_ _7\"> </span>nei <span class=\"_ _7\"> </span>confronti <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>controllante <span class=\"_ _7\"> </span>Softlab <span class=\"_ _7\"> </span>Tech, <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>15 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>controllante Softlab Holding, <span class=\"_ _0\"></span>per 178 <span class=\"_ _0\"></span>migliai<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>euro, della <span class=\"_ _0\"></span>correlata Wiseview, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>165 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>euro e <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>a correlata Softlab Digi 453 migliaia<span class=\"_ _0\"></span> di euro.<span class=\"fs0\"> </span>Di seguito esponiamo la movimentazione del fondo sva<span class=\"_ _0\"></span>lutazione crediti commerciali verso clienti i<span class=\"_ _0\"></span>n migliaia di euro intervenuta nell\u2019esercizio:<span class=\"_ _0\"></span> (m<span class=\"_ _1\"></span>igliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)Saldo<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembr<span class=\"_ _1\"></span>e 2021<span class=\"_ _173\"> </span>134A<span class=\"_ _3\"></span>ccant<span class=\"_ _0\"></span>onamenti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>2022<span class=\"_ _c\"> </span><span class=\"ff4\">-<span class=\"_ _174\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> </span>Uti<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>zzi<span class=\"_ _1\"></span> 2022<span class=\"_ _175\"> </span>2Saldo<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembr<span class=\"_ _1\"></span>e 2022<span class=\"_ _173\"> </span>132Nel 2022 il Gruppo non ha effettuato accantonam<span class=\"_ _0\"></span>enti per perdite attese su crediti commerciali. Si ritiene che il valore contabile dei crediti comme<span class=\"_ _0\"></span>rciali approssimi il loro valore di mercato. Nota 6 \u2013 Attivit\u00e0 contrattuali Non risultano attivit\u00e0 contrattuali al termine dell\u2019e<span class=\"_ _0\"></span>sercizio 2022. Nota 7 - Altre attivit\u00e0 correnti Al <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>dicembre <span class=\"_ _9\"></span>2022, <span class=\"_ _a\"></span>le <span class=\"_ _9\"></span>Altre <span class=\"_ _a\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _a\"></span>correnti<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>sono <span class=\"_ _9\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>3.066 <span class=\"_ _9\"></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro <span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>compongono secondo quanto dettagliato nella tabella segu<span class=\"_ _0\"></span>ente: (i<span class=\"_ _1\"></span>n m<span class=\"_ _0\"></span>igl<span class=\"_ _3\"></span>iaia di<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>uro)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>-2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _9f\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>-2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>1<span class=\"_ _176\"> </span>V<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ioneCredi<span class=\"_ _11\"></span>ti<span class=\"_ _3\"></span> p<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r i<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>te pagate<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _11\"></span>'<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ero<span class=\"_ _bb\"> </span>1<span class=\"_ _3\"></span>04<span class=\"_ _177\"></span>   <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>10<span class=\"_ _3\"></span>5<span class=\"_ _178\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _4b\"> </span>(1<span class=\"_ _3\"></span>)Ant<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fo<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>to<span class=\"_ _1\"></span>ri<span class=\"_ _179\"> </span>6<span class=\"_ _177\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>3<span class=\"_ _178\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>3Al<span class=\"_ _3\"></span>tri<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>ti<span class=\"_ _3\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso Erari<span class=\"_ _3\"></span>o<span class=\"_ _17a\"> </span>3<span class=\"_ _3\"></span>13<span class=\"_ _177\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _17b\"> </span>2<span class=\"_ _1\"></span>9<span class=\"_ _177\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _3d\"> </span>2<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4Credi<span class=\"_ _11\"></span>ti<span class=\"_ _3\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso i<span class=\"_ _11\"></span>m<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>rre<span class=\"_ _0\"></span>l<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _17c\"> </span>2<span class=\"_ _1\"></span>.21<span class=\"_ _3\"></span>0<span class=\"_ _178\"></span>   <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _c8\"> </span>4<span class=\"_ _1\"></span>8<span class=\"_ _177\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _17d\"> </span>2<span class=\"_ _1\"></span>.16<span class=\"_ _3\"></span>2Al<span class=\"_ _3\"></span>tri<span class=\"_ _17e\"> </span>4<span class=\"_ _3\"></span>64<span class=\"_ _177\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _67\"> </span>4<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _177\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _61\"> </span>21F<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>l<span class=\"_ _11\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _a\"></span>re<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>ti<span class=\"_ _3\"></span> di<span class=\"_ _11\"></span>v<span class=\"_ _1\"></span>ers<span class=\"_ _0\"></span>i<span class=\"_ _17f\"> </span>(3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>)<span class=\"_ _cc\"> </span>(24<span class=\"_ _3\"></span>)<span class=\"_ _ac\"> </span><span class=\"ff4\">-<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>le<span class=\"_ _9\"></span> <span class=\"_ _13c\"> </span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _a\"></span>6<span class=\"_ _180\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _53\"> </span>6<span class=\"_ _a\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _174\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9I <span class=\"_ _7\"> </span>Credit<span class=\"_ _0\"></span>i <span class=\"_ _6\"> </span>per <span class=\"_ _7\"> </span>im<span class=\"_ _0\"></span>poste <span class=\"_ _6\"> </span>indirette <span class=\"_ _6\"> </span>sui <span class=\"_ _6\"> </span>consumi <span class=\"_ _6\"> </span>pagate <span class=\"_ _6\"> </span>all\u2019estero,<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>pari <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>104 <span class=\"_ _6\"> </span>mig<span class=\"_ _0\"></span>liaia <span class=\"_ _6\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _6\"> </span>son<span class=\"_ _0\"></span>o riconducibili <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _13\"> </span>fiscali <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span>controllate<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>estere. <span class=\"_ _13\"> </span>Il <span class=\"_ _14\"> </span>credito <span class=\"_ _13\"> </span>in <span class=\"_ _14\"> </span>oggetto <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _13\"> </span>sostanzialment<span class=\"_ _0\"></span>e riconducibile <span class=\"_ _20\"></span>all\u2019antic<span class=\"_ _0\"></span>ipo <span class=\"_ _8\"></span>pagato <span class=\"_ _8\"></span>all\u2019autorit\u00e0 <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>indiana <span class=\"_ _20\"></span>a <span class=\"_ _8\"></span>fronte<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>cont<span class=\"_ _0\"></span>enzioso <span class=\"_ _20\"></span>in <span class=\"_ _8\"></span>essere, <span class=\"_ _8\"></span>sul quale <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>stan<span class=\"_ _0\"></span>ziato <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>bito <span class=\"_ _13\"> </span>tributario <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>sensi<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>dell\u2019IFRIC <span class=\"_ _13\"> </span>23. <span class=\"_ _13\"> </span>Si<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>rim<span class=\"_ _0\"></span>anda <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _13\"> </span><span class=\"ff4\">3.16 </span>CONTENZIOSI E PASSIVIT\u00c0 POTENZIALI<span class=\"ff1\"> per maggiori dettagli.<span class=\"_ _0\"></span> </span>Circa il 70% delle altre att<span class=\"_ _0\"></span>ivit\u00e0 correnti \u00e8 costituito da risconti attivi. Si ritiene che il valore contabile delle altre attivit<span class=\"_ _0\"></span>\u00e0 correnti approssimi il loro va<span class=\"_ _0\"></span>lore di mercato. Nota 8 \u2013<span class=\"fs0\"> </span>Attivit\u00e0 e passivit\u00e0 finanziarie  Di seguito <span class=\"_ _0\"></span>si riporta <span class=\"_ _0\"></span>un riepilogo <span class=\"_ _0\"></span>delle attivit<span class=\"_ _0\"></span>\u00e0 finanziarie, <span class=\"_ _0\"></span>diverse dalle <span class=\"_ _0\"></span>disponib<span class=\"_ _0\"></span>ilit\u00e0 liquid<span class=\"_ _0\"></span>e e mezzi equivalenti, possedute dal Gruppo al 31 dicembre <span class=\"_ _0\"></span>2022. Attivit\u00e0 finanziarie<span class=\"_ _0\"></span> non correnti La <span class=\"_ _4\"> </span>voce, <span class=\"_ _7\"> </span>pari <span class=\"_ _4\"> </span>a <span class=\"_ _7\"> </span>3.697 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _4\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _4\"> </span>riconducibile <span class=\"_ _4\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"> </span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _4\"> </span>al <span class=\"_ _7\"> </span><span class=\"ff4\">fair <span class=\"_ _7\"> </span>value <span class=\"_ _4\"> </span></span>del <span class=\"_ _7\"> </span>credito finanziario <span class=\"_ _8\"></span>va<span class=\"_ _0\"></span>ntato <span class=\"_ _4\"></span>dalla <span class=\"_ _8\"></span><span class=\"ff4\">Sof<span class=\"_ _0\"></span>tlab <span class=\"_ _4\"> </span>S.p.A.</span> <span class=\"_ _8\"></span>nei <span class=\"_ _4\"> </span>confronti <span class=\"_ _4\"> </span>della <span class=\"_ _8\"></span><span class=\"ff4\">Bucksense <span class=\"_ _4\"> </span>Inc</span>. <span class=\"_ _4\"></span>e <span class=\"_ _8\"></span>acquisito <span class=\"_ _4\"> </span>nell\u2019ambito dell\u2019Operazione <span class=\"_ _5\"> </span>di <span class=\"_\"> </span><span class=\"ff4\">Reverse <span class=\"_ _5\"> </span>Acquisiti<span class=\"_ _0\"></span>on</span> <span class=\"_ _5\"> </span>commentato <span class=\"_\"> </span>nel <span class=\"_ _5\"> </span>precedente <span class=\"_\"> </span>paragraf<span class=\"_ _1\"></span>o <span class=\"_\"> </span><span class=\"ff4\">3.8 <span class=\"_ _6\"> </span>P<span class=\"_ _0\"></span>RINCIPALI </span>FATTORI DI <span class=\"_ _3\"></span>INCE<span class=\"_ _0\"></span>RTEZZE NELL\u2019EFFETTUAZIONE  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span> DELLE STIME <span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>ASSUNZIONI UTILIZZATE<span class=\"ff1\">, a cui si rimanda. <span class=\"ff3 fs5 fc5\"> </span></span>Il <span class=\"_ _5\"> </span>credito <span class=\"_\"> </span>finanziario <span class=\"_ _5\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>oggetto <span class=\"_ _6\"> </span>\u00e8 <span class=\"_\"> </span>stato <span class=\"_ _5\"> </span>va<span class=\"_ _0\"></span>lutato <span class=\"_\"> </span>nell\u2019ambito <span class=\"_\"> </span>del<span class=\"_ _1\"></span>l\u2019IFRS <span class=\"_\"> </span>9 <span class=\"_ _5\"> </span>trattandosi <span class=\"_\"> </span>di <span class=\"_\"> </span>attivit\u00e0 finanziaria.  Con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alle <span class=\"_ _a\"></span>principali <span class=\"_ _a\"></span>assunzioni <span class=\"_ _0\"></span>effettuate <span class=\"_ _a\"></span>nella <span class=\"_ _0\"></span>stima <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>si rimanda <span class=\"_ _1b\"> </span>a <span class=\"_ _1a\"> </span>quanto <span class=\"_ _1a\"> </span>descritto <span class=\"_ _1a\"> </span>nel <span class=\"_ _1a\"> </span>paragrafo <span class=\"_ _1b\"> </span><span class=\"ff4\">3.8 <span class=\"_ _1a\"> </span>PRINCIPALI <span class=\"_ _1a\"> </span>FATTORI <span class=\"_ _1a\"> </span>DI <span class=\"_ _1a\"> </span>INCERTEZZE </span>NELL\u2019EFFETTUAZIONE                       DELLE STIME E ASSUNZIONI UTI<span class=\"_ _0\"></span>LIZZATE<span class=\"ff1\">. </span>Di <span class=\"_ _20\"></span>seguito <span class=\"_ _8\"></span>sono <span class=\"_ _20\"></span>ripo<span class=\"_ _0\"></span>rtati <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>input <span class=\"_ _20\"></span>non <span class=\"_ _8\"></span>osservabil<span class=\"_ _0\"></span>i <span class=\"_ _20\"></span>significativi <span class=\"_ _8\"></span>util<span class=\"_ _0\"></span>izzati <span class=\"_ _20\"></span>nelle<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>misurazioni <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span><span class=\"ff4\">fair </span>value<span class=\"ff1\"> <span class=\"_ _7\"> </span>classi<span class=\"_ _0\"></span>ficati <span class=\"_ _6\"> </span>nel <span class=\"_ _7\"> </span>Li<span class=\"_ _0\"></span>vello <span class=\"_ _6\"> </span>3 <span class=\"_ _6\"> </span>della <span class=\"_ _7\"> </span>ge<span class=\"_ _0\"></span>rarchia <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span></span>fair <span class=\"_ _6\"> </span>value<span class=\"ff1\">, <span class=\"_ _7\"> </span>insie<span class=\"_ _0\"></span>me <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>un'analisi <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>sensibilit<span class=\"_ _0\"></span>\u00e0 </span>quantitativa al 31 dicembre 2022.<span class=\"_ _0\"></span> te<span class=\"_ _9\"></span>cnica di im<span class=\"_ _3\"></span>put s<span class=\"_ _a\"></span>ig<span class=\"_ _0\"></span>nif<span class=\"_ _3\"></span>ica<span class=\"_ _1\"></span>tivi v<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>taz<span class=\"_ _3\"></span>io<span class=\"_ _0\"></span>nen<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>n o<span class=\"_ _0\"></span>s<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>ilis<span class=\"_ _a\"></span>e<span class=\"_ _9\"></span>ns<span class=\"_ _a\"></span>itivit\u00e0Un<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span>/dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u20191<span class=\"_ _1\"></span>% <span class=\"_ _0\"></span>determ<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>nerebb<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span> un<span class=\"_ _3\"></span> M<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>to<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> dei<span class=\"_ _3\"></span> fl<span class=\"_ _3\"></span>ussi<span class=\"_ _3\"></span> Sco<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>sc<span class=\"_ _0\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di<span class=\"_ _11\"></span> d<span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _3\"></span>/i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>remen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>e<span class=\"_ _4\"> </span></span> ri<span class=\"_ _3\"></span>spett<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> 4<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>me<span class=\"_ _9\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>o<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>id<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ssa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>ual<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>tii<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ademp<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>enz<span class=\"_ _3\"></span>am<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>ru<span class=\"_ _1\"></span>o e <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> 45<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ai<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uroUn<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span>/dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u20191<span class=\"_ _1\"></span>% <span class=\"_ _0\"></span>determ<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>nerebb<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span> un<span class=\"_ _3\"></span> Opz<span class=\"_ _3\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _9\"></span> pu<span class=\"_ _1\"></span>t s<span class=\"_ _9\"></span>u M<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>to<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> Bl<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>k<span class=\"_ _1\"></span>-d<span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _3\"></span>/i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>remen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>e<span class=\"_ _4\"> </span></span> ri<span class=\"_ _3\"></span>spett<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> 3<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nz<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>nto <span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>ciSh<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>es<span class=\"_ _181\"> </span>Tass<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span> f<span class=\"_ _0\"></span>ree<span class=\"_ _0\"></span>-ri<span class=\"_ _3\"></span>skm<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>ro e <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> 3 m<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _3\"></span>i<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>roUn<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span>/dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u20195<span class=\"_ _1\"></span>% <span class=\"_ _0\"></span>determ<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>nerebb<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span> un<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _3\"></span>/i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>remen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>e<span class=\"_ _4\"> </span></span> ri<span class=\"_ _3\"></span>spett<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> 1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> P<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>o<span class=\"_ _3\"></span>tm<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>ro e <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> 13<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ai<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uroIl <span class=\"_ _20\"></span><span class=\"ff4\">Management</span> <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>Softlab <span class=\"_ _8\"></span>ritiene <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>recuperabile <span class=\"_ _20\"></span>sulla <span class=\"_ _20\"></span>base <span class=\"_ _8\"></span>delle <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>rospettive <span class=\"_ _20\"></span>economiche <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span> finanziarie <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>medio-lungo <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>della <span class=\"_ _4\"> </span>collegata, <span class=\"_ _8\"></span>cos\u00ec <span class=\"_ _8\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>evidenziate <span class=\"_ _4\"></span>all\u2019interno <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span><span class=\"ff4\">business </span>plan <span class=\"ff1\">redatto da </span>Bucksense Inc.<span class=\"ff1\">.  </span>Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riporta <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>riep<span class=\"_ _1\"></span>ilogo delle <span class=\"_ _3\"></span>passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>etenute <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022. Passivit\u00e0 finanziarie non correnti Al 31 dicem<span class=\"_ _1\"></span>bre 2021 le <span class=\"_ _1\"></span>Passivit\u00e0 finanziarie <span class=\"_ _1\"></span>non correnti, pari a <span class=\"_ _3\"></span>2.478 migli<span class=\"_ _0\"></span>aia di eu<span class=\"_ _1\"></span>ro, sono rel<span class=\"_ _1\"></span>ative alla quota oltre 12 mesi<span class=\"_ _0\"></span> del debito del<span class=\"_ _0\"></span> finanziamento acc<span class=\"_ _0\"></span>eso presso Banca Profilo pe<span class=\"_ _0\"></span>r 2.381 migliaia di e<span class=\"_ _0\"></span>uro e <span class=\"_ _0\"></span>all\u2019applic<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>IFRS 16 <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _0\"></span>dete<span class=\"_ _0\"></span>nuti <span class=\"_ _0\"></span>dalle societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>che hanno una durata residua superiore a 12 mesi per 97 migl<span class=\"_ _0\"></span>iaia di euro. Passivit\u00e0 finanziarie correnti Al 31 dicembre 2022 le Passivit\u00e0 finanziarie correnti, pari a 887 mig<span class=\"_ _0\"></span>liaia di euro, includono: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">837 migliaia di euro, la quota entro i 12 mesi del fi<span class=\"_ _1\"></span>nanziamento acceso presso Banca Profilo; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">50 <span class=\"_ _a\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _9\"></span>derivante<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dall\u2019applicazione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _9\"></span>quota <span class=\"_ _20\"></span>entro <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>mesi <span class=\"_ _9\"></span>della<span class=\"_ _0\"></span> </span></span>passivit\u00e0 <span class=\"_ _20\"></span>IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _20\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _20\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _20\"></span>detenuti<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>dalle <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>che <span class=\"_ _20\"></span>hanno <span class=\"_ _20\"></span>una<span class=\"_ _0\"></span> durata residua superiore a 12 mesi. Di <span class=\"_ _a\"></span>seguito <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>riporta <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>ra<span class=\"_ _0\"></span>ffronto <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>valore <span class=\"_ _9\"></span>contabile <span class=\"_ _9\"></span>ed <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span><span class=\"ff4\">fair <span class=\"_ _9\"></span>value</span> <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>31 dicembre 2022: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)Valo<span class=\"_ _0\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>ntabile<span class=\"_ _182\"> </span>F<span class=\"_ _3\"></span>air<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>valueAttivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>entiCredi<span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>vs <span class=\"_ _0\"></span>Bucksense <span class=\"_ _0\"></span>Inc.<span class=\"_ _183\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _6c\"> </span>3.697<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _ba\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _185\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>entiDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>banche<span class=\"_ _186\"> </span>2.<span class=\"_ _0\"></span>381<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _185\"> </span>2.<span class=\"_ _0\"></span>381<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>tri<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _187\"> </span>97<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _188\"> </span>97<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> Passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>entiDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>banche<span class=\"_ _134\"> </span>837<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _d7\"> </span>837<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>tri<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _187\"> </span>50<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _188\"> </span>50<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _ba\"> </span>3.<span class=\"_ _0\"></span>365<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _185\"> </span>3.<span class=\"_ _0\"></span>365<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Di seguito <span class=\"_ _3\"></span>si riporta un <span class=\"_ _3\"></span>riepilogo degli <span class=\"_ _1\"></span>strumenti fi<span class=\"_ _1\"></span>nanziari, divers<span class=\"_ _1\"></span>i dalle <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>sponib<span class=\"_ _0\"></span>ilit\u00e0 liquide <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>mezzi equivalenti, posseduti dal Gruppo al 31 dicembre 2022: F<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nanziamenti Attivit\u00e0 d<span class=\"_ _0\"></span>i FVTPL*<span class=\"_ _4c\"> </span>FVTOCI**(mi<span class=\"_ _0\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>euro)e c<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>editinego<span class=\"_ _0\"></span>zia<span class=\"_ _0\"></span>zio<span class=\"_ _0\"></span>neAttivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>enti:Credi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _1\"></span>ari<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>Bucksense <span class=\"_ _0\"></span>Inc.<span class=\"_ _ec\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _189\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _17b\"> </span>676Attivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>en<span class=\"_ _0\"></span>ti:A<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tre <span class=\"_ _0\"></span>atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nan<span class=\"_ _0\"></span>zi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span>e<span class=\"_ _101\"> </span>-<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _139\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Fondi<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>vesti<span class=\"_ _1\"></span>mento<span class=\"_ _18c\"> </span>-<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18d\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Credi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>credi<span class=\"_ _1\"></span>ti<span class=\"_ _11b\"> </span>8.389<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _107\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _73\"> </span>8.389<span class=\"_ _182\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _63\"> </span>676-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Passivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>no<span class=\"_ _a\"></span>n <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>enti:Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>anzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>banche e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _161\"> </span>2.<span class=\"_ _0\"></span>478<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _107\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Passivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>en<span class=\"_ _0\"></span>ti:Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>anzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>banche e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _37\"> </span>88<span class=\"_ _0\"></span>7<span class=\"_ _18a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _35\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ed <span class=\"_ _0\"></span>alt<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span> debi<span class=\"_ _1\"></span>ti<span class=\"_ _18e\"> </span>9.70<span class=\"_ _0\"></span>0<span class=\"_ _18a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _107\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _8d\"> </span>13.<span class=\"_ _0\"></span>065-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Nota 9 -<span class=\"fs0\"> </span>Disponibili<span class=\"_ _0\"></span>t\u00e0 li<span class=\"_ _1\"></span>quide e<span class=\"_ _0\"></span> mezzi equivalenti Tale <span class=\"_ _8\"></span>voce <span class=\"_ _4\"></span>comprende: <span class=\"_ _8\"></span>(i) <span class=\"_ _4\"></span>depositi <span class=\"_ _8\"></span>bancari <span class=\"_ _8\"></span>per <span class=\"_ _4\"></span>2.135 <span class=\"_ _8\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _20\"></span>e <span class=\"_ _4\"> </span>(ii) <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>naro <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>cassa <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _8\"></span>1 migliaio di euro.  Il Consiglio <span class=\"_ _0\"></span>di Ammi<span class=\"_ _0\"></span>nistrazione della <span class=\"_ _0\"></span><span class=\"ff4\">Acotel Int<span class=\"_ _0\"></span>eractive India <span class=\"_ _0\"></span>Private <span class=\"_ _0\"></span>Limited</span>, <span class=\"_ _0\"></span>prudenzialmente, h<span class=\"_ _0\"></span>a ritenuto <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>mantenere <span class=\"_\"> </span>in <span class=\"_ _5\"> </span>India <span class=\"_ _6\"> </span>le <span class=\"_ _5\"> </span>dis<span class=\"_ _0\"></span>ponibilit\u00e0 <span class=\"_\"> </span>liquide <span class=\"_ _6\"> </span>pari <span class=\"_\"> </span>a <span class=\"_ _6\"> </span>698 <span class=\"_\"> </span>migliaia <span class=\"_ _6\"> </span>di <span class=\"_\"> </span>euro <span class=\"_ _6\"> </span>a <span class=\"_\"> </span>causa <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span>l contenzioso <span class=\"_ _20\"></span>fisc<span class=\"_ _0\"></span>ale <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>corso, <span class=\"_ _8\"></span>cos\u00ec <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>escritto <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>successivo <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _8\"></span><span class=\"ff4\">3.16 <span class=\"_ _8\"></span>CONTENZIOSI <span class=\"_ _4\"></span>E </span>PASSIVIT\u00c0 POTENZIALI<span class=\"ff1\"> delle note al bilancio co<span class=\"_ _0\"></span>nsolidato, a cui si rimanda. </span>I <span class=\"_ _3\"></span>depositi <span class=\"_ _1\"></span>bancari <span class=\"_ _3\"></span>rappresenta<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>saldi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>chiusura <span class=\"_ _3\"></span>dell\u2019esercizio <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>conti <span class=\"_ _1\"></span>correnti <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ccesi <span class=\"_ _3\"></span>dalle <span class=\"_ _1\"></span>societ\u00e0 del Gruppo presso gli istituti di <span class=\"_ _0\"></span>credito. Nota 10 -<span class=\"fs0\"> </span>Patrimonio netto del Grupp<span class=\"_ _0\"></span>o Tra <span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>prospetti <span class=\"_ _a\"></span>contabili <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _0\"></span>inserito <span class=\"_ _a\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettaglio<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>della <span class=\"_ _0\"></span>movime<span class=\"_ _0\"></span>ntazione <span class=\"_ _0\"></span>del <span class=\"_ _a\"></span>Patr<span class=\"_ _0\"></span>imonio <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tercorsa nell\u2019esercizio. Al 31 <span class=\"_ _3\"></span>dicembre 2022 il <span class=\"_ _1\"></span>Capitale sociale interamente <span class=\"_ _1\"></span>versato della <span class=\"_ _1\"></span><span class=\"ff4\">Softlab S.p.A.<span class=\"ff1\"> <span class=\"_ _1\"></span>\u00e8 ra<span class=\"_ _1\"></span>ppresentato da <span class=\"_ _1\"></span>n. </span></span>13.510.889 azioni ordinarie.  Al 31 <span class=\"_ _3\"></span>dicembre 2022 <span class=\"_ _1\"></span>risultano iscritte, a <span class=\"_ _3\"></span>riduzione del <span class=\"_ _1\"></span>Patrimonio Netto <span class=\"_ _1\"></span>consolidato, per <span class=\"_ _3\"></span>un valore <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> 871 migliaia di euro, n<span class=\"_ _0\"></span>\u00b0 56.425 azioni ordinarie a<span class=\"_ _0\"></span>cquistate dall\u2019allora <span class=\"ff4\">Ac<span class=\"_ _0\"></span>otel Group S.p.A.</span>, aventi un valore nominale di euro 14.671 e rappresentanti u<span class=\"_ _0\"></span>na frazione pari al 0,42% del capitale soci<span class=\"_ _0\"></span>ale.  Le Altre riserve, pari a -17.984 miglia<span class=\"_ _0\"></span>ia di euro, sono relative a:  \u2010<span class=\"ff8\"> <span class=\"_ _137\"> </span></span>riserva legale, per 373 miglia<span class=\"_ _0\"></span>ia di euro; \u2010<span class=\"ff8\"> <span class=\"_ _137\"> </span></span>l\u2019effetto <span class=\"_ _25\"> </span>a <span class=\"_ _23\"> </span>patrimonio <span class=\"_ _23\"> </span>netto <span class=\"_ _23\"> </span>delle <span class=\"_ _25\"> </span><span class=\"ff4\">business<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>acquisition <span class=\"_ _23\"> </span>under <span class=\"_ _25\"> </span>common <span class=\"_ _23\"> </span>control</span> <span class=\"_ _23\"> </span>(<span class=\"ff4\">Ramo </span>Insurance<span class=\"ff1\">), per -5.938 euro; </span>\u2010<span class=\"ff8\"> <span class=\"_ _137\"> </span></span>l\u2019effetto a patrimonio netto dell\u2019applicazione dell<span class=\"_ _0\"></span>o IAS 19, per -92 migliaia di euro; \u2010<span class=\"ff8\"> <span class=\"_ _137\"> </span></span>riserve <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>utili <span class=\"_ _9\"></span>e <span class=\"_ _20\"></span>perdite <span class=\"_ _9\"></span>portati <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>nuovo, <span class=\"_ _9\"></span>negative <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>12.327 <span class=\"_ _9\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>sono formate, <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rincipalmente, <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>allineare <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Patrimonio <span class=\"_ _1\"></span>Netto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>pertinenza <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>Capogruppo <span class=\"_ _1\"></span>alla struttura <span class=\"_ _13\"> </span>patrimoniale <span class=\"_ _25\"> </span>dell\u2019acquirente <span class=\"_ _13\"> </span>giuridica, <span class=\"_ _25\"> </span>come <span class=\"_ _13\"> </span>previsto <span class=\"_ _13\"> </span>dall\u2019IFRS <span class=\"_ _25\"> </span>3 <span class=\"_ _13\"> </span>nell\u2019ambito dell\u2019operazione di <span class=\"ff4\">Reverse Acquisition</span>. (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>euro)PA<span class=\"_ _1\"></span>TR<span class=\"_ _1\"></span>I<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>ONI<span class=\"_ _1\"></span>O NE<span class=\"_ _1\"></span>TT<span class=\"_ _1\"></span>O<span class=\"_ _18f\"> </span> 31.12.2022 Capi<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>e <span class=\"_ _190\"> </span>3.512Ris<span class=\"_ _0\"></span>erv<span class=\"_ _0\"></span>a sovr<span class=\"_ _0\"></span>app<span class=\"_ _0\"></span>rez<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>o a<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>on<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _191\"> </span>18.418Ris<span class=\"_ _0\"></span>erv<span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _192\"> </span>373-Az<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>i pr<span class=\"_ _0\"></span>opr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>e <span class=\"_ _193\"> </span>(87<span class=\"_ _0\"></span>1)Ef<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>ett<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a Revers<span class=\"_ _0\"></span>e A<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>quis<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>on I<span class=\"_ _3\"></span>FRS 3 (12<span class=\"_ _0\"></span>.327)Ef<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>ett<span class=\"_ _1\"></span>o del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a BC<span class=\"_ _1\"></span>UC<span class=\"_ _1\"></span>C(5.938)Alt<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ve-<span class=\"_ _0\"></span>IA<span class=\"_ _3\"></span>S 19 <span class=\"_ _194\"> </span>(92)Ris<span class=\"_ _0\"></span>erv<span class=\"_ _0\"></span>e di<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>ra<span class=\"_ _0\"></span>du<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _169\"> </span>127U<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ovo<span class=\"_ _5b\"> </span>3.071U<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>'<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>erci<span class=\"_ _0\"></span>zio 2022<span class=\"_ _195\"> </span>3.168Totale<span class=\"_ _0\"></span> PN<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i Gr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>o 31.12.2022<span class=\"_ _d6\"> </span>9.441Le <span class=\"_ _4\"> </span>altre <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>posseggono <span class=\"_ _4\"> </span>azioni <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span><span class=\"ff4\">Softlab <span class=\"_ _4\"></span>S.p.A.</span>, <span class=\"_ _4\"> </span>n\u00e9 <span class=\"_ _8\"></span>direttamente, <span class=\"_ _4\"> </span>n\u00e9 <span class=\"_ _4\"> </span>tramite societ\u00e0 fiduciaria o per interposta persona n\u00e9 ne hanno acquis<span class=\"_ _0\"></span>tate o vendute durante l\u2019esercizio. Al <span class=\"_ _13\"> </span>31 <span class=\"_ _13\"> </span>dicembre <span class=\"_ _14\"> </span>2022 <span class=\"_ _13\"> </span><span class=\"ff4\">Softlab <span class=\"_ _13\"> </span>S.p.A.</span> <span class=\"_ _13\"> </span>non <span class=\"_ _13\"> </span>possiede <span class=\"_ _14\"> </span>azioni <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>quote <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>societ\u00e0 <span class=\"_ _13\"> </span>controllanti, <span class=\"_ _13\"> </span>n\u00e9 direttamente, <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _20\"></span>tramite <span class=\"_ _8\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _20\"></span>fiduciaria<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>inte<span class=\"_ _0\"></span>rposta <span class=\"_ _20\"></span>persona, <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>ha <span class=\"_ _20\"></span>acquis<span class=\"_ _0\"></span>tate <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>vendute durante l\u2019esercizio. Nota 11 - TFR e altri fondi <span class=\"_ _0\"></span>relativi al personale Al 31 dicem<span class=\"_ _1\"></span>bre 2022, la <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>TFR e <span class=\"_ _1\"></span>altri fondi relativi <span class=\"_ _1\"></span>al personale <span class=\"_ _1\"></span>\u00e8 pari <span class=\"_ _1\"></span>a 2.637 migliaia di<span class=\"_ _1\"></span> euro <span class=\"_ _1\"></span>ed include <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _0\"></span>accantonati <span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>favore <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>personale <span class=\"_ _0\"></span>dipendente <span class=\"_ _a\"></span>per il <span class=\"_ _a\"></span>tra<span class=\"_ _0\"></span>ttamento <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>fine <span class=\"_ _0\"></span>rapporto, calcolati <span class=\"_ _20\"></span>secondo <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>metodologia <span class=\"_ _8\"></span>attuariale <span class=\"_ _8\"></span>esposta <span class=\"_ _20\"></span>in <span class=\"_ _8\"></span>sede <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>commento <span class=\"_ _4\"></span>dei <span class=\"_ _9\"></span>criteri <span class=\"_ _20\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>valutazione adottati, al netto delle eventuali antic<span class=\"_ _0\"></span>ipazioni concesse ai dipendenti.  Nella tabella successiva \u00e8 dettagliata la moviment<span class=\"_ _0\"></span>azione intercorsa nell\u2019esercizio: (m<span class=\"_ _12\"></span>i<span class=\"_ _20\"> </span>gl<span class=\"_ _9\"> </span>i<span class=\"_ _20\"> </span>ai<span class=\"_ _9\"></span>a <span class=\"_ _1\"></span>di<span class=\"_ _9\"> </span> <span class=\"_ _1\"></span>e<span class=\"_ _11\"></span>ur<span class=\"_ _20\"> </span>o)31 d<span class=\"_ _3\"></span>ic<span class=\"_ _11\"></span>e<span class=\"_ _11\"></span>m<span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _3\"></span> 20<span class=\"_ _1\"></span>22<span class=\"_ _f6\"> </span>31 d<span class=\"_ _3\"></span>ic<span class=\"_ _11\"></span>e<span class=\"_ _11\"></span>m<span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>r<span class=\"_ _9\"></span>e<span class=\"_ _11\"></span> 2021S<span class=\"_ _11\"></span>ald<span class=\"_ _3\"></span>o<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _3\"></span>iz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>le<span class=\"_ _11\"></span> <span class=\"_ _196\"> </span>3.04<span class=\"_ _1\"></span>9<span class=\"_ _183\"> </span>2.295T<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>asfe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>im<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>to<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>R<span class=\"_ _1\"></span>am<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>'Az<span class=\"_ _0\"></span>ien<span class=\"_ _0\"></span>d<span class=\"_ _9\"></span>a<span class=\"_ _197\"> </span>6<span class=\"_ _0\"></span>0<span class=\"_ _fd\"> </span>6<span class=\"_ _a\"></span>8<span class=\"_ _0\"></span>7Ac<span class=\"_ _0\"></span>can<span class=\"_ _a\"></span>to<span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>ti<span class=\"_ _b9\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _a\"></span>6<span class=\"_ _187\"> </span>2<span class=\"_ _a\"></span>9<span class=\"_ _a\"></span>1On<span class=\"_ _a\"></span>er<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>in<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _0\"></span>iar<span class=\"_ _0\"></span>i<span class=\"_ _198\"> </span>5<span class=\"_ _0\"></span>4<span class=\"_ _199\"> </span>1<span class=\"_ _0\"></span>4Utilizzi<span class=\"_ _19a\"> </span>(<span class=\"_ _0\"></span>6<span class=\"_ _a\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>)<span class=\"_ _19b\"> </span>(<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>1<span class=\"_ _a\"></span>1<span class=\"_ _a\"></span>)Ad<span class=\"_ _a\"></span>eg<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>to<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>AS <span class=\"_ _0\"></span>1<span class=\"_ _a\"></span>9<span class=\"_ _a\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _a\"></span>ised<span class=\"_ _167\"> </span>-<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>5<span class=\"_ _a\"></span>7<span class=\"_ _19c\"> </span>7<span class=\"_ _0\"></span>5S<span class=\"_ _11\"></span>ald<span class=\"_ _3\"></span>o<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>in<span class=\"_ _3\"></span>ale<span class=\"_ _c6\"> </span>2.638<span class=\"_ _183\"> </span>3.0<span class=\"_ _1\"></span>49Di seguito <span class=\"_ _3\"></span>si riporta <span class=\"_ _1\"></span>il det<span class=\"_ _1\"></span>taglio degli <span class=\"_ _1\"></span>Utili <span class=\"_ _1\"></span>/ <span class=\"_ _1\"></span>(perdite) <span class=\"_ _1\"></span>attuariali rilevati <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>i pian<span class=\"_ _1\"></span>i a <span class=\"_ _3\"></span>benefici definiti <span class=\"_ _1\"></span>che sono <span class=\"_ _23\"> </span>stati <span class=\"_ _17\"> </span>rilevati <span class=\"_ _23\"> </span>tr<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>le <span class=\"_ _23\"> </span>altre <span class=\"_ _17\"> </span>componenti <span class=\"_ _23\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _23\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>economi<span class=\"_ _0\"></span>co <span class=\"_ _23\"> </span>complessivo <span class=\"_ _17\"> </span>consolidato <span class=\"_ _17\"> </span>e permanentemente esclusi dal conto economico:<span class=\"_ _0\"></span> (m<span class=\"_ _19d\"></span>i<span class=\"_ _9\"></span>gl<span class=\"_ _20\"> </span>i<span class=\"_ _9\"></span>ai<span class=\"_ _9\"></span>a <span class=\"_ _1\"></span>di<span class=\"_ _9\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ur<span class=\"_ _9\"></span>o)20<span class=\"_ _1\"></span>22<span class=\"_ _19b\"> </span>20<span class=\"_ _1\"></span>21Utili/(p<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>ite)<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _9\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>in<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>zia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ie<span class=\"_ _163\"> </span>5<span class=\"_ _a\"></span>7<span class=\"_ _a\"></span>0<span class=\"_ _19e\"> </span>3<span class=\"_ _0\"></span>1Utili/(p<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>ite)<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _9\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>g<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>e<span class=\"_ _130\"> </span>-<span class=\"_ _19f\"> </span>-Utili/(p<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>ite)<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>esp<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a<span class=\"_ _1a0\"> </span>(<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>)<span class=\"_ _19e\"> </span>44257<span class=\"_ _1a1\"> </span>75Il Trattamento di fine rapporto esposto in bil<span class=\"_ _0\"></span>ancio \u00e8 stato calcolato da un attuario indipende<span class=\"_ _0\"></span>nte.  In <span class=\"_ _7\"> </span>applicazione <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>principio<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>contabile <span class=\"_ _5\"> </span>IAS <span class=\"_ _7\"> </span>19, <span class=\"_ _7\"> </span>per <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>valutazione <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>TFR <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _7\"> </span>stata <span class=\"_ _6\"> </span>utili<span class=\"_ _0\"></span>zzata <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>a metodologia denominata \u201c<span class=\"ff4\">Project Unit Credit Meth<span class=\"_ _0\"></span>od</span>\u201d che si articola secondo le seguenti fasi: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">proiezione, per cia<span class=\"_ _0\"></span>scun dipe<span class=\"_ _0\"></span>ndente in forza <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>valutazione, del <span class=\"_ _0\"></span>TFR <span class=\"_ _0\"></span>gi\u00e0 accantonato </span></span>e delle future quote di TFR che verranno maturate fino all\u2019epoca aleatoria di corrispondenza; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">determinazione, <span class=\"_ _1\"></span>per ciascun dipendente, dei <span class=\"_ _1\"></span>pagamenti probabili di TFR <span class=\"_ _1\"></span>che dovranno <span class=\"_ _1\"></span>essere </span></span>effettuati <span class=\"_ _6\"> </span>dalla <span class=\"_ _5\"> </span>societ\u00e0 <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5\"> </span>caso <span class=\"_ _6\"> </span>di <span class=\"_ _5\"> </span>uscita <span class=\"_ _5\"> </span>del <span class=\"_ _6\"> </span>dip<span class=\"_ _0\"></span>endente <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>ausa <span class=\"_ _6\"> </span>licenziam<span class=\"_ _0\"></span>ento, <span class=\"_ _6\"> </span>dim<span class=\"_ _0\"></span>issioni, inabilit\u00e0, morte e pensionamento nonch\u00e9 a fronte di richiesta di anti<span class=\"_ _0\"></span>cipi; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">attualizzazione, alla data di valutazione, di ciascun<span class=\"_ _0\"></span> pagamento \u201cprobabilizzato\u201d; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">riproporzionamento, <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>ciascun <span class=\"_ _3\"></span>dipendent<span class=\"_ _0\"></span>e, <span class=\"_ _3\"></span>delle pre<span class=\"_ _1\"></span>stazioni <span class=\"_ _3\"></span>\u201c<span class=\"_ _0\"></span>probabilizzate\u201d <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>attualizzate<span class=\"_ _0\"></span> </span></span>in <span class=\"_ _23\"> </span>base <span class=\"_ _23\"> </span>all\u2019anzianit\u00e0 <span class=\"_ _23\"> </span>m<span class=\"_ _0\"></span>aturata <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>data <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _23\"> </span>rispetto <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>qu<span class=\"_ _0\"></span>ella <span class=\"_ _23\"> </span>complessi<span class=\"_ _0\"></span>va corrispondente alla data aleatoria di liquidazione. Pi\u00f9 in dettaglio, le principali ip<span class=\"_ _0\"></span>otesi finanziarie adottate sono state l<span class=\"_ _0\"></span>e seguenti: vedere importi Il <span class=\"_ _1\"></span>Gruppo ha <span class=\"_ _3\"></span>in Italia un pian<span class=\"_ _1\"></span>o pensionistico <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>benefici def<span class=\"_ _1\"></span>initi. Ne consegue <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il rendimento <span class=\"_ _1\"></span>atteso dalle <span class=\"_ _6\"> </span>attivit\u00e0 <span class=\"_ _6\"> </span>a <span class=\"_ _7\"> </span>serviz<span class=\"_ _0\"></span>io <span class=\"_ _6\"> </span>del <span class=\"_ _7\"> </span>pia<span class=\"_ _0\"></span>no <span class=\"_ _7\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>benefici <span class=\"_ _7\"> </span>de<span class=\"_ _0\"></span>finiti<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>non <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _6\"> </span>contabilizzato <span class=\"_ _6\"> </span>nel <span class=\"_ _7\"> </span>cont<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>economico. L\u2019interesse sulla pas<span class=\"_ _1\"></span>sivit\u00e0 netta del piano <span class=\"_ _1\"></span>a benefici <span class=\"_ _1\"></span>definiti (al netto delle <span class=\"_ _1\"></span>attivit\u00e0 del <span class=\"_ _1\"></span>piano) \u00e8 <span class=\"_ _1\"></span>invece contabilizzato <span class=\"_ _4\"> </span>nel <span class=\"_ _7\"> </span>conto <span class=\"_ _7\"> </span>economico. <span class=\"_ _4\"> </span>L<span class=\"_ _0\"></span>\u2019interesse <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _4\"> </span>calcol<span class=\"_ _0\"></span>ato <span class=\"_ _4\"> </span>tramite <span class=\"_ _7\"> </span>l\u2019utilizzo <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>tasso <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>sconto impiegato per la misurazione della passivit\u00e0 o attiv<span class=\"_ _0\"></span>it\u00e0 netta del piano pensionistico. Anche <span class=\"_ _1\"></span>il costo <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> prestazioni <span class=\"_ _3\"></span>di lavoro passate <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>non maturate <span class=\"_ _1\"></span>\u2013 <span class=\"_ _1\"></span><span class=\"ff4\">not ves<span class=\"_ _1\"></span>ted<span class=\"ff1\">) non <span class=\"_ _1\"></span>pu\u00f2 es<span class=\"_ _1\"></span>sere <span class=\"_ _1\"></span>differito<span class=\"_ _0\"></span> </span></span>sul <span class=\"_ _0\"></span>periodo di<span class=\"_ _0\"></span> futur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>maturazione. <span class=\"_ _0\"></span>Tutti <span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>costi <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>prestazioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>voro <span class=\"_ _0\"></span>passate <span class=\"_ _0\"></span>sono inve<span class=\"_ _0\"></span>ce riconosciuti <span class=\"_ _9\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>conto <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _20\"></span>alla <span class=\"_ _9\"></span>data <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>si <span class=\"_ _20\"></span>verifica <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rima <span class=\"_ _20\"></span>tra <span class=\"_ _9\"></span>quella<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>modific<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>piano <span class=\"_ _20\"></span>o<span class=\"_ _0\"></span> quella del riconoscimento dei corr<span class=\"_ _1\"></span>elati costi di ristrutturazione o cessazione del rapporto di lavoro. Il costo <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>prestazioni <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>lavoro <span class=\"_ _a\"></span>passate <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>contabilizzato <span class=\"_ _a\"></span>im<span class=\"_ _0\"></span>mediatamente <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _9\"></span>se <span class=\"_ _0\"></span>i benefici sono maturati immediatamente con l\u2019int<span class=\"_ _0\"></span>roduzione, o la modifica,<span class=\"_ _0\"></span> del piano pensionistico. Lo <span class=\"_ _8\"></span>IAS <span class=\"_ _20\"></span>19 <span class=\"_ _8\"></span><span class=\"ff4\">revised</span>, <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _20\"></span>i <span class=\"_ _4\"></span>piani <span class=\"_ _20\"></span>a <span class=\"_ _8\"></span>beneficio <span class=\"_ _8\"></span>definito <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _8\"></span><span class=\"ff4\">post-employment</span>, <span class=\"_ _8\"></span>richiede <span class=\"_ _20\"></span>una <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>rie <span class=\"_ _20\"></span>di informazioni aggiuntive: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">analisi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>sensitivit\u00e0 <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>ciascuna <span class=\"_ _3\"></span>ipotesi attuari<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>rilevante <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>fine <span class=\"_ _3\"></span>dell\u2019esercizio, <span class=\"_ _1\"></span>mostrando </span></span>gli <span class=\"_ _22\"> </span>effett<span class=\"_ _0\"></span>i <span class=\"_ _22\"> </span>che <span class=\"_ _15\"> </span>ci <span class=\"_ _15\"> </span>sarebbero <span class=\"_ _22\"> </span>stat<span class=\"_ _0\"></span>i <span class=\"_ _22\"> </span>a <span class=\"_ _15\"> </span>seguito <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>variazioni <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>ipotesi <span class=\"_ _15\"> </span>attuariali ragionevolmente possibili a tale data, in termini as<span class=\"_ _0\"></span>soluti; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">indicazione del contributo per l\u2019esercizio successivo; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">indicazione della durata media finanziaria dell\u2019obblig<span class=\"_ _0\"></span>azione; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">erogazioni previste dal piano. </span></span>Di seguito si riportano tali informazioni: (m<span class=\"_ _11\"></span>i<span class=\"_ _a\"></span>g<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>i<span class=\"_ _9\"> </span>ai<span class=\"_ _9\"> </span>a d<span class=\"_ _1\"></span>i<span class=\"_ _9\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _11\"></span>ur<span class=\"_ _9\"> </span>o<span class=\"_ _0\"></span>)An<span class=\"_ _1\"></span>alis<span class=\"_ _12\"></span>i d<span class=\"_ _3\"></span>i s<span class=\"_ _12\"></span>e<span class=\"_ _11\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _12\"></span>itivit<span class=\"_ _0\"></span>\u00e0 d<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>i p<span class=\"_ _3\"></span>ar<span class=\"_ _0\"></span>am<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _a\"></span>i valu<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ivi, <span class=\"_ _1\"></span>s<span class=\"_ _12\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ic<span class=\"_ _11\"></span>e<span class=\"_ _3\"></span> c<span class=\"_ _11\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _12\"></span>t, e<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>az<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>i p<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>vis<span class=\"_ _12\"></span>te<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>at<span class=\"_ _0\"></span>a m<span class=\"_ _3\"></span>e<span class=\"_ _11\"></span>di<span class=\"_ _1\"></span>a d<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l p<span class=\"_ _3\"></span>ian<span class=\"_ _3\"></span>oT<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>i T<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i T<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>i T<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>i T<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>i T<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>i S<span class=\"_ _11\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>vic<span class=\"_ _3\"></span>e<span class=\"_ _11\"></span> E<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>az<span class=\"_ _1\"></span>io<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i Du<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>a in<span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>az<span class=\"_ _3\"></span>io<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ein<span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>laz<span class=\"_ _1\"></span>io<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>eat<span class=\"_ _0\"></span>tu<span class=\"_ _1\"></span>aliz<span class=\"_ _3\"></span>za<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>eatt<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>aliz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>io<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etu<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _3\"></span>ve<span class=\"_ _11\"></span>rtu<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _3\"></span>ve<span class=\"_ _11\"></span>rCo<span class=\"_ _3\"></span>s<span class=\"_ _19d\"></span>tp<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>vis<span class=\"_ _12\"></span>ted<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l p<span class=\"_ _3\"></span>ian<span class=\"_ _3\"></span>o+0<span class=\"_ _1\"></span>,25%<span class=\"_ _1a2\"> </span>-<span class=\"_ _0\"></span>0,25%<span class=\"_ _b5\"> </span>+0<span class=\"_ _1\"></span>,25%<span class=\"_ _11d\"> </span>-<span class=\"_ _0\"></span>0,25%<span class=\"_ _4a\"> </span>+1<span class=\"_ _1\"></span>%<span class=\"_ _10e\"> </span>-<span class=\"_ _0\"></span>1%<span class=\"_ _1a3\"> </span>2022<span class=\"_ _c0\"> </span>2022<span class=\"_ _1a4\"> </span><span class=\"ff13\">(<span class=\"_ _0\"></span>ann<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>)</span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>9<span class=\"_ _96\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _1a5\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _6a\"> </span>2<span class=\"_ _a\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _85\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _a\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _96\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>9<span class=\"_ _96\"> </span>3<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>4<span class=\"_ _181\"> </span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span>4Nota 12 \u2013<span class=\"ff12 fs7\"> </span>Fondo rischi ed oneri A <span class=\"_ _20\"></span>partire <span class=\"_ _9\"></span>dal <span class=\"_ _20\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _20\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _20\"></span>dicembre <span class=\"_ _20\"></span>2022, <span class=\"_ _20\"></span>la <span class=\"_ _8\"></span>Societ\u00e0 <span class=\"_ _9\"></span>ha <span class=\"_ _20\"></span>ritenuto <span class=\"_ _20\"></span>opportuno <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>riclassificare <span class=\"_ _9\"></span>nella<span class=\"_ _0\"></span> voce <span class=\"_ _7\"> </span>D<span class=\"_ _0\"></span>ebiti <span class=\"_ _6\"> </span>tri<span class=\"_ _0\"></span>butari <span class=\"_ _6\"> </span>la <span class=\"_ _5\"> </span>stima <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>potenzi<span class=\"_ _0\"></span>ali <span class=\"_ _6\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>come <span class=\"_ _6\"> </span>ampiamente <span class=\"_ _5\"> </span>descritto <span class=\"_ _6\"> </span>nel <span class=\"_ _6\"> </span>suc<span class=\"_ _0\"></span>cessivo paragrafo <span class=\"_ _9\"></span><span class=\"ff4\">3.16 <span class=\"_ _20\"></span>CONTE<span class=\"_ _0\"></span>NZIOSI <span class=\"_ _20\"></span>E <span class=\"_ _20\"></span>PASSIVIT\u00c0 <span class=\"_ _20\"></span>PO<span class=\"_ _0\"></span>TENZIALI</span>, <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _9\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>rimanda, <span class=\"_ _20\"></span>e <span class=\"_ _9\"></span>l\u2019a<span class=\"_ _0\"></span>ccantonamento delle imposte dirette.  Per tale motivo, la voce Fondo rischi ed oneri \u00e8 pari a 0.<span class=\"ff5\"> </span>Nota 13 -<span class=\"ff12 fs7\"> </span>Debiti commerciali<span class=\"ff1\"> </span>Al <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>dicembre <span class=\"_ _4\"> </span>2022 <span class=\"_ _7\"> </span>i <span class=\"_ _4\"> </span>Debiti <span class=\"_ _4\"> </span>commerciali <span class=\"_ _4\"> </span>sono <span class=\"_ _7\"> </span>pari <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>1.594 <span class=\"_ _4\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>si <span class=\"_ _7\"> </span>compongono secondo quanto dettagliato nella tabella segu<span class=\"_ _0\"></span>ente: (<span class=\"_ _1\"></span>mig<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> eu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>)31-12-2022<span class=\"_ _109\"> </span>31-12-2021<span class=\"_ _1a6\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neDebi<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>commerci<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>parti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrel<span class=\"_ _3\"></span>ate<span class=\"_ _1a7\"> </span>20<span class=\"_ _64\"> </span>92<span class=\"_ _12f\"> </span>(<span class=\"_ _0\"></span>72)V<span class=\"_ _3\"></span>erso <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tri<span class=\"_ _1a8\"> </span>1.<span class=\"_ _0\"></span>578<span class=\"_ _182\"> </span>1.<span class=\"_ _0\"></span>284<span class=\"_ _13f\"> </span>294T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale <span class=\"_ _a3\"> </span>1.<span class=\"_ _0\"></span>598<span class=\"_ _182\"> </span>1.376<span class=\"_ _29\"> </span>222I <span class=\"_ _6\"> </span>debiti <span class=\"_\"> </span>commerciali <span class=\"_ _6\"> </span>verso <span class=\"_\"> </span>part<span class=\"_ _1\"></span>i <span class=\"_\"> </span>co<span class=\"_ _1\"></span>rrelate <span class=\"_ _5\"> </span>includono <span class=\"_ _5\"> </span>principalmente <span class=\"_\"> </span>deb<span class=\"_ _1\"></span>iti <span class=\"_\"> </span>ver<span class=\"_ _1\"></span>so <span class=\"_ _5\"> </span>la <span class=\"_\"> </span>co<span class=\"_ _1\"></span>ntrollante Softlab <span class=\"_ _1\"></span>Tech <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>prestazioni profe<span class=\"_ _1\"></span>ssionali er<span class=\"_ _1\"></span>ogate <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>person<span class=\"_ _0\"></span>ale <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3\"></span>stess<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>fa<span class=\"_ _0\"></span>vore <span class=\"_ _3\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r attivit\u00e0 dirette ai clienti finali dell<span class=\"_ _0\"></span>a Societ\u00e0. I <span class=\"_ _6\"> </span>Debiti <span class=\"_ _5\"> </span>commerciali <span class=\"_ _6\"> </span>ve<span class=\"_ _0\"></span>rso <span class=\"_ _6\"> </span>altri <span class=\"_ _5\"> </span>ammontano <span class=\"_ _5\"> </span>a <span class=\"_ _6\"> </span>1.578 <span class=\"_ _5\"> </span>migliaia <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>euro <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>sono <span class=\"_ _5\"> </span>riconducibili <span class=\"_ _5\"> </span>alle posizioni aperte nei confronti di <span class=\"_ _0\"></span>fornitori di servizi. Nota 14 \u2013<span class=\"ff12 fs7\"> </span>Passivit\u00e0 contrattuali Tale <span class=\"_ _a\"></span>voce<span class=\"_ _0\"></span>, <span class=\"_ _9\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>1.786 <span class=\"_ _20\"></span>migliaia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>relativa <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>quota <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>corrispettiv<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>ricevuto <span class=\"_ _9\"></span>da <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>lienti <span class=\"_ _9\"></span>a fronte di servizi da erogare dopo la chiusura dell\u2019e<span class=\"_ _0\"></span>sercizio. Tale <span class=\"_ _0\"></span>passivit\u00e0, <span class=\"_ _0\"></span>rappr<span class=\"_ _0\"></span>esenta, <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>ossequio <span class=\"_ _0\"></span>all\u2019IFRS <span class=\"_ _0\"></span>15, <span class=\"_ _a\"></span>l'obbligazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>trasferire <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>futuro servizi al cliente o a rimborsare il corrispett<span class=\"_ _0\"></span>ivo ricevuto. \u00c8 prevista l\u2019erogazione del servizio al cliente nei 12 me<span class=\"_ _0\"></span>si successivi alla data del 31 dicembre 2021<span class=\"_ _0\"></span>. Nota 15 -<span class=\"ff12 fs7\"> </span>Debiti tributari<span class=\"ff1\"> </span>La composizione dei Debit<span class=\"_ _0\"></span>i tributari \u00e8 la seguente: (<span class=\"_ _1\"></span>mig<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> eu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>)31-12-2022<span class=\"_ _1a6\"> </span>31-12-2021<span class=\"_ _1a6\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _9\"></span>neDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>sosti<span class=\"_ _3\"></span>tuto <span class=\"_ _0\"></span>d'<span class=\"_ _a\"></span>i<span class=\"_ _3\"></span>mposta<span class=\"_ _62\"> </span>286<span class=\"_ _11d\"> </span>502<span class=\"_ _140\"> </span>(216)IV<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>debi<span class=\"_ _3\"></span>to<span class=\"_ _68\"> </span>1.602<span class=\"_ _27\"> </span>2.<span class=\"_ _0\"></span>480<span class=\"_ _140\"> </span>(878)A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>debi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>erari<span class=\"_ _1\"></span>o<span class=\"_ _1a9\"> </span>1.<span class=\"_ _0\"></span>278<span class=\"_ _1aa\"> </span>2<span class=\"_ _c0\"> </span>1.276<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale <span class=\"_ _182\"> </span>3.<span class=\"_ _0\"></span>166<span class=\"_ _27\"> </span>2.<span class=\"_ _0\"></span>984<span class=\"_ _3c\"> </span>182La voce include: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">per 286 migliaia<span class=\"_ _0\"></span> di euro i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>debiti per <span class=\"_ _0\"></span>tributi trattenu<span class=\"_ _0\"></span>ti a <span class=\"_ _0\"></span>dipendenti e c<span class=\"_ _0\"></span>ollaboratori <span class=\"_ _0\"></span>in qualit\u00e0 <span class=\"_ _0\"></span>di </span></span>sostituti di imposta<span class=\"_ _0\"></span>;  \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">per 1.602 migliaia di euro all\u2019IVA maturata nel corso dell\u2019esercizio. </span></span>Alla data di redazione della presente Relazione risultano interamente pagati i debiti trattenuti a titolo di <span class=\"_ _1\"></span>sostituti d\u2019impo<span class=\"_ _1\"></span>sta mentre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>quota <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>apitale <span class=\"_ _1\"></span>residua del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>debito I<span class=\"_ _1\"></span>VA <span class=\"_ _3\"></span>2022<span class=\"_ _0\"></span> ammonta <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>1.159 migliaia di euro. Il <span class=\"_ _a\"></span>Piano <span class=\"_ _9\"></span>approv<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>dal <span class=\"_ _9\"></span>Consigli<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>Ammi<span class=\"_ _0\"></span>nistrazione <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>17<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>mar<span class=\"_ _0\"></span>zo <span class=\"_ _a\"></span>2023 <span class=\"_ _9\"></span>prevede <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>pagamento <span class=\"_ _9\"></span>del debito <span class=\"_ _a\"></span>IVA <span class=\"_ _a\"></span>pregresso <span class=\"_ _a\"></span>non <span class=\"_ _9\"></span>rateizzato <span class=\"_ _a\"></span>entro <span class=\"_ _a\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>2023, <span class=\"_ _9\"></span>oltre <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>pagamento <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>naturali <span class=\"_ _9\"></span>scadenze dei debiti correnti. Nota 16 -<span class=\"ff12 fs7\"> </span>Altre passivit\u00e0 correnti<span class=\"ff1\"> </span>La composizione della voce \u00e8 la seguente: (<span class=\"_ _1\"></span>mig<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> eu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>)31-12-2022<span class=\"_ _1a6\"> </span>31-12-2021<span class=\"_ _1a6\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>pendenti<span class=\"_ _1ab\"> </span>1.<span class=\"_ _0\"></span>610<span class=\"_ _27\"> </span>1.686<span class=\"_ _12f\"> </span>(76)Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>sti<span class=\"_ _1\"></span>tuti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>previ<span class=\"_ _1\"></span>denza <span class=\"_ _0\"></span>e di si<span class=\"_ _3\"></span>curez<span class=\"_ _0\"></span>za soci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>e<span class=\"_ _2c\"> </span>784<span class=\"_ _11d\"> </span>839<span class=\"_ _12f\"> </span>(55)Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>ammi<span class=\"_ _3\"></span>ni<span class=\"_ _1\"></span>stratori<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>ca<span class=\"_ _1ac\"> </span>70<span class=\"_ _11d\"> </span>141<span class=\"_ _cc\"> </span>(<span class=\"_ _0\"></span>71)Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>mprese <span class=\"_ _0\"></span>correl<span class=\"_ _1\"></span>ate<span class=\"_ _1ad\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _6a\"> </span>129<span class=\"_ _140\"> </span>(129)A<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span>ci<span class=\"_ _3\"></span>po <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _1\"></span>amento <span class=\"_ _0\"></span>europeo<span class=\"_ _1ae\"> </span>522<span class=\"_ _11d\"> </span>460<span class=\"_ _aa\"> </span>62A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>debi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _1af\"> </span>164<span class=\"_ _11d\"> </span>165<span class=\"_ _2d\"> </span>(<span class=\"_ _0\"></span>1)T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale <span class=\"_ _27\"> </span>3.<span class=\"_ _0\"></span>150<span class=\"_ _27\"> </span>3.420<span class=\"_ _140\"> </span>(270)I Debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>dipendenti, <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>1.610 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>riferiscono, <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente, <span class=\"_ _0\"></span>a retribuzioni<span class=\"_ _0\"></span> di <span class=\"_ _9\"></span>competenza <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>mese <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>dicembre <span class=\"_ _9\"></span>2022, <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>rogate <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>mese <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>gennaio <span class=\"_ _9\"></span>2023, <span class=\"_ _20\"></span>a <span class=\"_ _9\"></span>premi <span class=\"_ _9\"></span>relativi <span class=\"_ _9\"></span>alle<span class=\"_ _0\"></span> performance<span class=\"ff1\"> del <span class=\"_ _0\"></span>2022, d<span class=\"_ _0\"></span>a erogare n<span class=\"_ _0\"></span>ei primi <span class=\"_ _0\"></span>mesi del <span class=\"_ _0\"></span>2023, ed <span class=\"_ _0\"></span>a ferie<span class=\"_ _0\"></span> maturate <span class=\"_ _0\"></span>e non <span class=\"_ _0\"></span>godute. <span class=\"_ _0\"></span>Il lieve </span>decremento rispetto all\u2019esercizio precedente \u00e8 legato al minor imp<span class=\"_ _0\"></span>atto di ferie maturate e non godute diminuito a seguito delle dimis<span class=\"_ _0\"></span>sioni avvenute nel corso dell\u2019esercizio. I <span class=\"_ _a\"></span>Debiti <span class=\"_ _9\"></span>verso <span class=\"_ _9\"></span>istitu<span class=\"_ _0\"></span>ti <span class=\"_ _a\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>previdenza <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>sicurezz<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>sociale,<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>784 <span class=\"_ _9\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>includono <span class=\"_ _9\"></span>il debito per contributi sociali <span class=\"_ _0\"></span>e assicurativi da versare da <span class=\"ff4\">Softlab S.p.A. </span>di cui<span class=\"ff4\">: </span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">437 migliaia di euro verso INPS, pagati dalla Societ\u00e0 a gennaio del 2023;<span class=\"_ _0\"></span> </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">255 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _0\"></span>quota<span class=\"_ _0\"></span> contri<span class=\"_ _0\"></span>buti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>carico <span class=\"_ _a\"></span>ditta <span class=\"_ _0\"></span>su <span class=\"_ _a\"></span>ferie <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>permes<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>maturati <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>non </span></span>goduti; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">91 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>previdenziali; <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>Relazione, <span class=\"_ _3\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>debito </span></span>quasi interamente pagato dalla <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b S.p.A.</span> I <span class=\"_ _8\"></span>Debiti <span class=\"_ _4\"> </span>verso <span class=\"_ _4\"> </span>gli <span class=\"_ _8\"></span>amministr<span class=\"_ _0\"></span>atori <span class=\"_ _8\"></span>della <span class=\"_ _4\"> </span><span class=\"ff4\">Softlab <span class=\"_ _4\"> </span>S.p.A.</span>, <span class=\"_ _8\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>70 <span class=\"_ _4\"> </span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>euro, <span class=\"_ _4\"></span>si <span class=\"_ _8\"></span>riferiscono <span class=\"_ _4\"> </span>ai compensi maturati, ma non ancora erogati <span class=\"_ _0\"></span>ai consiglieri di ammin<span class=\"_ _0\"></span>istrazione. La <span class=\"_ _9\"></span>voce <span class=\"_ _a\"></span>Antic<span class=\"_ _0\"></span>ipo <span class=\"_ _9\"></span>Finanziamento <span class=\"_ _9\"></span>europeo, <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>522 <span class=\"_ _9\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>riferisce <span class=\"_ _9\"></span>ad <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>contributo erogato <span class=\"_ _a\"></span>da <span class=\"_ _20\"></span>INEA <span class=\"_ _a\"></span>(<span class=\"ff4\">Innov<span class=\"_ _0\"></span>ation <span class=\"_ _a\"></span>and <span class=\"_ _9\"></span>Netwo<span class=\"_ _0\"></span>rks <span class=\"_ _a\"></span>Exec<span class=\"_ _0\"></span>utive <span class=\"_ _a\"></span>Agen<span class=\"_ _0\"></span>cy</span>) <span class=\"_ _a\"></span>a <span class=\"_ _20\"></span>fronte <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>sviluppo; <span class=\"_ _9\"></span>alla<span class=\"_ _0\"></span> data del 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022 non <span class=\"_ _0\"></span>ricorrendo tutt<span class=\"_ _0\"></span>i i <span class=\"_ _0\"></span>presupposti richiesti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>IAS 20 <span class=\"_ _0\"></span>per la rilev<span class=\"_ _0\"></span>azione del contributo pubblico, il Gruppo ha contabilizzato<span class=\"_ _0\"></span> tale erogazione tra i de<span class=\"_ _0\"></span>biti diversi.  Gli Altri <span class=\"_ _0\"></span>debiti, pari a <span class=\"_ _0\"></span>164 migliaia <span class=\"_ _0\"></span>di euro, includono, per <span class=\"_ _0\"></span>30 migliai<span class=\"_ _0\"></span>a di euro i <span class=\"_ _0\"></span>compensi ai <span class=\"_ _0\"></span>sindaci, per <span class=\"_ _a\"></span>103 <span class=\"_ _9\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>euro <span class=\"_ _a\"></span>i <span class=\"_ _20\"></span>contributi <span class=\"_ _9\"></span>anticipati <span class=\"_ _9\"></span>nell\u2019ambit<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>progetti <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>formazione <span class=\"_ _a\"></span>finan<span class=\"_ _0\"></span>ziata; <span class=\"_ _9\"></span>la quota residua si riferisce ad altre spese generali de<span class=\"_ _0\"></span>lle societ\u00e0 del Gruppo. Il valore contabile dei debiti<span class=\"_ _0\"></span> commerciali e degli altri debiti approssima il loro valore di merc<span class=\"_ _0\"></span>ato. Nota 17 - Ricavi I <span class=\"_ _4\"> </span>ricavi <span class=\"_ _7\"> </span>conseguiti <span class=\"_ _7\"> </span>nell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"_ _7\"> </span>2022 <span class=\"_ _4\"> </span>sono <span class=\"_ _7\"> </span>pari <span class=\"_ _4\"> </span>a <span class=\"_ _7\"> </span>23.636 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _4\"> </span>di <span class=\"_ _7\"> </span>euro; <span class=\"_ _4\"> </span>si <span class=\"_ _7\"> </span>registra <span class=\"_ _4\"> </span>quin<span class=\"_ _0\"></span>di <span class=\"_ _4\"> </span>un incremento del 25,4% rispetto ai ricavi generati nel pre<span class=\"_ _0\"></span>cedente esercizio. Tale crescita \u00e8 dovuta principalmente ai segu<span class=\"_ _0\"></span>enti fattori: \uf0a7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">attivit\u00e0 di <span class=\"ff4\">up-selling</span> sia s<span class=\"_ _0\"></span>u clienti con cui la Soci<span class=\"_ _0\"></span>et\u00e0 intrattiene rapporti di <span class=\"_ _0\"></span>lunga durata sia s<span class=\"_ _0\"></span>u </span></span>alcuni <span class=\"_ _a\"></span>specifici <span class=\"_ _9\"></span>clienti <span class=\"_ _20\"></span>con <span class=\"_ _a\"></span>i <span class=\"_ _9\"></span>quali <span class=\"_ _9\"></span>erano <span class=\"_ _a\"></span>st<span class=\"_ _0\"></span>ate <span class=\"_ _9\"></span>avviate <span class=\"_ _9\"></span>collaborazioni <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>corso <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>2021 <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>le cui <span class=\"ff4\">revenues</span> hanno evidenziato una crescita signif<span class=\"_ _0\"></span>icativa nel 2022;  \uf0a7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">sviluppo <span class=\"ff4\">business</span> <span class=\"_ _3\"></span>su nuovi clienti <span class=\"_ _3\"></span>non in portafoglio <span class=\"_ _1\"></span>nel 2022, <span class=\"_ _3\"></span>anch<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>attraverso la pro<span class=\"_ _1\"></span>posta di </span></span>servizi e soluzioni in ambiti<span class=\"_ _0\"></span> solo parzialmente presidiati; \uf0a7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">ricavi <span class=\"_ _3\"></span>gen<span class=\"_ _0\"></span>erati <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Ramo <span class=\"ff4\">Insurance</span>, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>2022<span class=\"_ _0\"></span> hanno <span class=\"_ _3\"></span>contribuito per <span class=\"_ _1\"></span>l\u2019intero <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>non </span></span>solo per sei mesi come nell\u2019esercizio prec<span class=\"_ _0\"></span>edente. Le attivit\u00e0 e le passivit\u00e0 contratt<span class=\"_ _0\"></span>uali rigireranno presumibilmente entro l\u2019anno 2023. Nota 18 \u2013 Servizi esterni I <span class=\"_ _1\"></span>Servizi esterni, <span class=\"_ _1\"></span>pari a 7.390 migliaia di<span class=\"_ _1\"></span> euro, <span class=\"_ _1\"></span>sono articolati co<span class=\"_ _1\"></span>me dettagliato nella tabel<span class=\"_ _1\"></span>la seguente: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _9\"></span> <span class=\"_ _0\"></span>euro)2022<span class=\"_ _4a\"> </span>2021<span class=\"_ _1b0\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neV<span class=\"_ _3\"></span>erso <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>correl<span class=\"_ _3\"></span>at<span class=\"_ _0\"></span>e<span class=\"_ _d2\"> </span>2.<span class=\"_ _0\"></span>657<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>1.<span class=\"_ _a\"></span>854<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>803V<span class=\"_ _3\"></span>erso <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tri<span class=\"_ _1b1\"> </span>4.733<span class=\"_ _180\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>3.<span class=\"_ _a\"></span>081<span class=\"_ _178\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1b2\"> </span>1.<span class=\"_ _0\"></span>651T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale <span class=\"_ _1a4\"> </span>7.390<span class=\"_ _1b3\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _5c\"> </span>4.935<span class=\"_ _1b3\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>2.<span class=\"_ _0\"></span>454I co<span class=\"_ _1\"></span>sti per <span class=\"_ _1\"></span>servizi verso <span class=\"_ _1\"></span>parti correlate, <span class=\"_ _1\"></span>pari a 2.657 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>sono relativi principalmente <span class=\"_ _1\"></span>all<span class=\"_ _0\"></span>e consulenze <span class=\"_ _6\"> </span>professionali<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>erogate <span class=\"_ _5\"> </span>dal <span class=\"_ _6\"> </span>person<span class=\"_ _0\"></span>ale <span class=\"_ _5\"> </span>della <span class=\"_ _6\"> </span>controllante<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>Softla<span class=\"_ _0\"></span>b <span class=\"_ _6\"> </span>Tech <span class=\"_ _6\"> </span>e <span class=\"_ _5\"> </span>della <span class=\"_\"> </span>co<span class=\"_ _1\"></span>rrelat<span class=\"_ _0\"></span>a Softlab <span class=\"_ _5\"> </span>Digi <span class=\"_ _6\"> </span>per <span class=\"_ _6\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _6\"> </span>diret<span class=\"_ _0\"></span>te <span class=\"_ _6\"> </span>ai <span class=\"_ _5\"> </span>clienti <span class=\"_ _5\"> </span>e <span class=\"_ _6\"> </span>alle <span class=\"_ _5\"> </span>prestazioni <span class=\"_ _5\"> </span>inerenti <span class=\"_ _6\"> </span>i <span class=\"_\"> </span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _6\"> </span>di <span class=\"_ _5\"> </span><span class=\"ff4\">staff</span> <span class=\"_ _5\"> </span>erogati <span class=\"_ _6\"> </span>in outsourcing principalmente dalla controllante Sof<span class=\"_ _0\"></span>tlab Holding e dalla correlata Wiseview.<span class=\"fs0\"> </span>I <span class=\"_ _3\"></span>costi <span class=\"_ _1\"></span>verso <span class=\"_ _3\"></span>altri, <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>.733 <span class=\"_ _3\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>articolati <span class=\"_ _1\"></span>come <span class=\"_ _3\"></span>dettagli<span class=\"_ _0\"></span>ato <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>seguente: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)2022<span class=\"_ _b1\"> </span>2021<span class=\"_ _1b4\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neCosti<span class=\"_ _1\"></span> terze <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i<span class=\"_ _1b5\"> </span>1.249<span class=\"_ _63\"> </span>561<span class=\"_ _63\"> </span>688Costi<span class=\"_ _1\"></span> di<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>connessi<span class=\"_ _3\"></span>one<span class=\"_ _2f\"> </span>952<span class=\"_ _63\"> </span>345<span class=\"_ _63\"> </span>607Compenso <span class=\"_ _0\"></span>org<span class=\"_ _3\"></span>ani<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>oci<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _8b\"> </span>390<span class=\"_ _63\"> </span>406<span class=\"_ _1b6\"> </span>(16)V<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>g<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>trasferte<span class=\"_ _197\"> </span>222<span class=\"_ _63\"> </span>172<span class=\"_ _26\"> </span>50Buoni<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>pasto<span class=\"_ _1b1\"> </span>249<span class=\"_ _63\"> </span>178<span class=\"_ _26\"> </span>71Consul<span class=\"_ _3\"></span>enz<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>mmi<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>stra<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>vo,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>scal<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>,<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>nformati<span class=\"_ _3\"></span>che<span class=\"_ _181\"> </span>674<span class=\"_ _63\"> </span>529<span class=\"_ _63\"> </span>145Revi<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>contabi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1b7\"> </span>67<span class=\"_ _26\"> </span>67<span class=\"_ _18d\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>consul<span class=\"_ _3\"></span>enz<span class=\"_ _0\"></span>e<span class=\"_ _1b8\"> </span>348<span class=\"_ _63\"> </span>283<span class=\"_ _26\"> </span>65A<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>curazi<span class=\"_ _3\"></span>oni<span class=\"_ _1b9\"> </span>129<span class=\"_ _63\"> </span>125<span class=\"_ _16c\"> </span>4Utenze<span class=\"_ _bd\"> </span>130<span class=\"_ _63\"> </span>103<span class=\"_ _aa\"> </span>27Content <span class=\"_ _0\"></span>provi<span class=\"_ _3\"></span>ders<span class=\"_ _1b5\"> </span>100<span class=\"_ _63\"> </span>100<span class=\"_ _18d\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> Spese <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>adempi<span class=\"_ _1\"></span>menti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>soci<span class=\"_ _3\"></span>et<span class=\"_ _0\"></span>ari<span class=\"_ _e5\"> </span>62<span class=\"_ _26\"> </span>62<span class=\"_ _18d\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mi<span class=\"_ _3\"></span>nori<span class=\"_ _197\"> </span>161<span class=\"_ _63\"> </span>150<span class=\"_ _26\"> </span>10T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _c0\"> </span>4.733<span class=\"_ _13b\"> </span>3.<span class=\"_ _0\"></span>081<span class=\"_ _13b\"> </span>1.<span class=\"_ _0\"></span>651L\u2019incremento dei costi \u00e8 principalmente imputa<span class=\"_ _0\"></span>bile: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">alle consulenze tecniche e professionali; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">alle consulenze commerciali e di marketing; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">ai <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>infrastruttura <span class=\"_ _0\"></span><span class=\"ff4\">cl<span class=\"_ _0\"></span>oud</span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>connettivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>funzi<span class=\"_ _0\"></span>onali <span class=\"_ _0\"></span>all\u2019erogazione <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>al<span class=\"_ _0\"></span>cuni <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>il </span></span>cliente Ramo <span class=\"ff4\">Insurance</span>. I compensi <span class=\"_ _0\"></span>agli organi so<span class=\"_ _0\"></span>ciali, pari a<span class=\"_ _0\"></span> 390 mi<span class=\"_ _0\"></span>gliaia di <span class=\"_ _0\"></span>euro, sono relati<span class=\"_ _0\"></span>vi per <span class=\"_ _0\"></span>331 migl<span class=\"_ _0\"></span>iaia di <span class=\"_ _0\"></span>euro agli Amministratori e per 59 mi<span class=\"_ _0\"></span>gliaia di euro ai Sindaci. Nota 19 \u2013 Godimento beni di terzi I c<span class=\"_ _0\"></span>osti <span class=\"_ _0\"></span>per<span class=\"ff4\"> <span class=\"_ _0\"></span></span>Godimento <span class=\"_ _0\"></span>beni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rzi, <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>124 <span class=\"_ _0\"></span>mig<span class=\"_ _0\"></span>liaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>includono <span class=\"_ _a\"></span>contratti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>non <span class=\"_ _a\"></span>\u00e8 stato <span class=\"_ _0\"></span>applicato <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>16, <span class=\"_ _a\"></span>in <span class=\"_ _0\"></span>quanto <span class=\"_ _a\"></span>prevedono: <span class=\"_ _0\"></span>i) <span class=\"_ _a\"></span>pagamenti <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>riabili, <span class=\"_ _0\"></span>ii) <span class=\"_ _a\"></span>importo <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>modico <span class=\"_ _0\"></span>valore (in particolare dotazioni aziendali), iii<span class=\"_ _0\"></span>) breve scadenza.  Nota 20 - Costi del personale  I Costi per il personale riguardano: <span class=\"_ _ce\"> </span> (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)2022<span class=\"_ _b1\"> </span>2021<span class=\"_ _15a\"> </span>Var<span class=\"_ _1\"></span>iazio<span class=\"_ _a\"></span>neSal<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sti<span class=\"_ _3\"></span>pendi<span class=\"_ _1ba\"> </span>9.129<span class=\"_ _13b\"> </span>7.<span class=\"_ _0\"></span>747<span class=\"_ _13b\"> </span>1.<span class=\"_ _0\"></span>382Oneri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>soci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _8c\"> </span>2.473<span class=\"_ _a1\"> </span>2.<span class=\"_ _a\"></span>037<span class=\"_ _63\"> </span>436T<span class=\"_ _a\"></span>rattamento <span class=\"_ _0\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>ne <span class=\"_ _0\"></span>rapporto<span class=\"_ _1bb\"> </span>494<span class=\"_ _63\"> </span>416<span class=\"_ _26\"> </span>78Oneri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1bc\"> </span>(54)<span class=\"_ _cc\"> </span>(14)<span class=\"_ _cc\"> </span>(40)A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>costi<span class=\"_ _91\"> </span>90<span class=\"_ _26\"> </span>78<span class=\"_ _26\"> </span>12T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _b2\"> </span>12.<span class=\"_ _0\"></span>132<span class=\"_ _1bd\"> </span>10.<span class=\"_ _0\"></span>264<span class=\"_ _13b\"> </span>1.<span class=\"_ _0\"></span>868Tra <span class=\"_ _a\"></span>gli <span class=\"_ _20\"></span>altri <span class=\"_ _9\"></span>costi <span class=\"_ _20\"></span>del <span class=\"_ _9\"></span>personale <span class=\"_ _a\"></span>sono <span class=\"_ _9\"></span>inclusi <span class=\"_ _20\"></span>gli <span class=\"_ _9\"></span>oneri <span class=\"_ _9\"></span>sostenuti <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>relazione <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>servizi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>formazione obbligatoria, spese di prevenzione e di tutela della salut<span class=\"_ _0\"></span>e. Gli <span class=\"_ _14\"> </span>oneri <span class=\"_ _14\"> </span>finanziari <span class=\"_ _14\"> </span>sul <span class=\"_ _14\"> </span>Trattamento <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>fine <span class=\"_ _14\"> </span>rapporto <span class=\"_ _14\"> </span>sono <span class=\"_ _14\"> </span>calcolati <span class=\"_ _14\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _14\"> </span>base <span class=\"_ _14\"> </span>alla <span class=\"_ _14\"> </span>metodologia<span class=\"_ _0\"></span> ampiamente <span class=\"_ _0\"></span>commentata <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>Nota 11 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>rinvia. <span class=\"_ _0\"></span>Tale voce <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>esposta <span class=\"_ _0\"></span>tra gli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Oneri finanziari (Nota 24). La distribuzione territoriale delle risorse umane del<span class=\"_ _0\"></span> Gruppo viene evidenziata nella seguente tabella:<span class=\"_ _0\"></span><span class=\"fs1\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/12<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _1b4\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1I<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>alia<span class=\"_ _3d\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _a5\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8I<span class=\"_ _3\"></span>nd<span class=\"_ _1\"></span>ia<span class=\"_ _66\"> </span>0<span class=\"_ _4b\"> </span>1T<span class=\"_ _11\"></span>o<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _2d\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _a5\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>9Nel <span class=\"_ _a\"></span>prospetto <span class=\"_ _a\"></span>seguente <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>ri<span class=\"_ _0\"></span>portata <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>consistenza <span class=\"_ _a\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>dipendenti <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>categoria <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>appartenenza <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _0\"></span> dicembre 2022 e il confronto delle medie degli ese<span class=\"_ _0\"></span>rcizi 2022 e 2021. Fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>leM<span class=\"_ _a\"></span>e<span class=\"_ _9\"></span>dia<span class=\"_ _3\"></span> 2<span class=\"_ _a\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _15d\"> </span>M<span class=\"_ _a\"></span>e<span class=\"_ _9\"></span>dia<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>-20<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2Diri<span class=\"_ _0\"></span>g<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nti<span class=\"_ _12f\"> </span>8<span class=\"_ _32\"> </span>8<span class=\"_ _32\"> </span>8Qu<span class=\"_ _3\"></span>ad<span class=\"_ _1\"></span>ri<span class=\"_ _64\"> </span>3<span class=\"_ _0\"></span>3<span class=\"_ _1b6\"> </span>2<span class=\"_ _a\"></span>7<span class=\"_ _2a\"> </span>2<span class=\"_ _0\"></span>8I<span class=\"_ _3\"></span>mpie<span class=\"_ _0\"></span>g<span class=\"_ _1\"></span>ati<span class=\"_ _13b\"> </span>21<span class=\"_ _0\"></span>7<span class=\"_ _13f\"> </span>21<span class=\"_ _a\"></span>8<span class=\"_ _1be\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2T<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _17d\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _1be\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _1be\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8Nota 21 - Ammortamenti  Gli Ammortamenti si dettagliano nel modo se<span class=\"_ _0\"></span>guente: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro)2022<span class=\"_ _b1\"> </span>2021<span class=\"_ _8a\"> </span>Var<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>azio<span class=\"_ _a\"></span>neA<span class=\"_ _3\"></span>mmortamento <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>mmobi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>mpi<span class=\"_ _3\"></span>anti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mac<span class=\"_ _0\"></span>chi<span class=\"_ _3\"></span>nari<span class=\"_ _50\"> </span>193<span class=\"_ _1bf\"> </span>182<span class=\"_ _c2\"> </span>11T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _158\"> </span>193<span class=\"_ _1bf\"> </span>182<span class=\"_ _26\"> </span>11Gli <span class=\"_ _1c0\"> </span>Ammortamenti <span class=\"_ _1c0\"> </span>delle <span class=\"_ _1c0\"> </span>immo<span class=\"_ _0\"></span>bilizzazioni <span class=\"_ _1c0\"> </span>materiali <span class=\"_ _1c0\"> </span>si <span class=\"_ _7a\"> </span>riferiscono, <span class=\"_ _1c0\"> </span>principalmente, all\u2019ammortamento <span class=\"_ _15\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>Diritto<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>d\u2019uso <span class=\"_ _15\"> </span>iscritto <span class=\"_ _1b\"> </span>in <span class=\"_ _22\"> </span>ossequio <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _15\"> </span>16 <span class=\"_ _1b\"> </span>e <span class=\"_ _22\"> </span>all\u2019<span class=\"_ _0\"></span>ammortamento dell\u2019immobile in Brasil<span class=\"_ _0\"></span>e. Nota 22 - Svalutazioni/ripristini<span class=\"_ _0\"></span> di valore di attivit\u00e0 non correnti Non <span class=\"_ _20\"></span>si <span class=\"_ _8\"></span>rilevano <span class=\"_ _20\"></span>ne<span class=\"_ _0\"></span>ll\u2019esercizio <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>urevole <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _20\"></span>attivit\u00e0 <span class=\"_ _8\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _20\"></span>correnti <span class=\"_ _8\"></span>a <span class=\"_ _20\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _8\"></span>delle quali sia necessario procede a svalutazioni in conto economico.<span class=\"_ _0\"></span> Nota 23 - Altri costi  Gli Altri <span class=\"_ _3\"></span>cos<span class=\"_ _0\"></span>ti, pari <span class=\"_ _3\"></span>a 241 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _3\"></span>euro, sono <span class=\"_ _1\"></span>riferiti: per<span class=\"_ _1\"></span> 9 <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>gliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>a sval<span class=\"_ _1\"></span>utazioni di <span class=\"_ _1\"></span>crediti inclusi <span class=\"_ _8\"></span>nell\u2019attivo <span class=\"_ _4\"> </span>circolante, <span class=\"_ _8\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>10 <span class=\"_ _4\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _20\"></span>ad <span class=\"_ _4\"> </span>imposte <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>registro <span class=\"_ _4\"></span>e <span class=\"_ _20\"></span>altre<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>tasse, <span class=\"_ _4\"></span>per <span class=\"_ _20\"></span>137 migliaia di euro a sanzioni per ravvedimenti oper<span class=\"_ _0\"></span>osi sull\u2019IVA non versata al 31 dicembre 2022 e pe<span class=\"_ _0\"></span>r 40 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _11\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>contributo <span class=\"_ _3\"></span>per <span class=\"_ _11\"></span>la <span class=\"_ _3\"></span>partecip<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Fondazione <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _11\"></span>So<span class=\"_ _0\"></span>stenibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>Digitale.<span class=\"_ _1\"></span> La <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>residua <span class=\"_ _a\"></span>include <span class=\"_ _9\"></span>le <span class=\"_ _a\"></span>spese <span class=\"_ _a\"></span>generali <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>oneri <span class=\"_ _0\"></span>sost<span class=\"_ _0\"></span>enuti <span class=\"_ _a\"></span>dalle <span class=\"_ _a\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>nell\u2019ambito della propria gestione operativa. Nota 24 - Proventi ed oneri finanziari   <span class=\"ff1 fs6\">I proventi <span class=\"_ _0\"></span>finanziari, pari <span class=\"_ _0\"></span>a 1.043 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, e <span class=\"_ _0\"></span>gli oneri finanz<span class=\"_ _0\"></span>iari, pari <span class=\"_ _0\"></span>a 658 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, </span>sono articolati come segue: (m<span class=\"_ _3\"></span>ig<span class=\"_ _0\"></span>liaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _a\"></span>)2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _b1\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1V<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>ne F<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> cred<span class=\"_ _0\"></span>iti<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _102\"> </span>6<span class=\"_ _1\"></span>5<span class=\"_ _3\"></span>5<span class=\"_ _1c1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _6b\"> </span>1<span class=\"_ _3\"></span>06<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _6b\"> </span>54<span class=\"_ _3\"></span>9 I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>ers<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> p<span class=\"_ _0\"></span>arti<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>rr<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>at<span class=\"_ _a\"></span>e<span class=\"_ _1c2\"> </span>1<span class=\"_ _1\"></span>3<span class=\"_ _3\"></span>9<span class=\"_ _c2\"> </span>12<span class=\"_ _3\"></span>2<span class=\"_ _a5\"> </span>1<span class=\"_ _1\"></span>7 U<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _1c3\"> </span>2<span class=\"_ _1\"></span>2<span class=\"_ _3\"></span>0<span class=\"_ _c2\"> </span>30<span class=\"_ _3\"></span>2<span class=\"_ _64\"> </span>(<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _3\"></span>) I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>an<span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span>2<span class=\"_ _3\"></span>9<span class=\"_ _a5\"> </span>40<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _67\"> </span>(1<span class=\"_ _3\"></span>1)T<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>ro<span class=\"_ _1\"></span>v<span class=\"_ _19d\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _0\"></span>ari<span class=\"_ _13b\"> </span>1<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _c9\"> </span>5<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>0<span class=\"_ _c9\"> </span>47<span class=\"_ _a\"></span>3 F<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> cred<span class=\"_ _0\"></span>iti<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _1c5\"> </span>(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _3\"></span>4)(1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)(1<span class=\"_ _3\"></span>81<span class=\"_ _3\"></span>) P<span class=\"_ _1\"></span>erdite<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>bi<span class=\"_ _1c6\"> </span>(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)(5<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)5<span class=\"_ _1\"></span>4 I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>s<span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ed<span class=\"_ _a\"></span> o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>an<span class=\"_ _0\"></span>zi<span class=\"_ _3\"></span>ari(2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>6<span class=\"_ _3\"></span>)<span class=\"_ _4a\"> </span>(1<span class=\"_ _3\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)(1<span class=\"_ _3\"></span>62<span class=\"_ _3\"></span>) F<span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g(1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _3\"></span>)<span class=\"_ _63\"> </span>(<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)(3<span class=\"_ _3\"></span>0<span class=\"_ _1\"></span>) Altri<span class=\"_ _3\"></span> o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>eri<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _175\"> </span>(<span class=\"_ _1\"></span>9<span class=\"_ _3\"></span>4)(6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)(3<span class=\"_ _3\"></span>1<span class=\"_ _1\"></span>)T<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>neri<span class=\"_ _a\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _0\"></span>ari<span class=\"_ _12a\"> </span>(<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _158\"> </span>(3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _158\"> </span>(3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)T<span class=\"_ _3\"></span>ot<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _a\"></span>e g<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>tion<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>a<span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _c9\"> </span>2<span class=\"_ _a\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3Gli <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>ressi <span class=\"_ _3\"></span>attiv<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>verso <span class=\"_ _1\"></span>parti <span class=\"_ _3\"></span>corre<span class=\"_ _0\"></span>late, <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>139 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro, <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>riferiscono <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>credito <span class=\"_ _1\"></span>finanziario di <span class=\"_ _a\"></span>durata <span class=\"_ _a\"></span>quinquennale <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>antato <span class=\"_ _a\"></span>dalla <span class=\"_ _a\"></span><span class=\"ff4\">Softla<span class=\"_ _0\"></span>b <span class=\"_ _a\"></span>S.p.A</span> <span class=\"_ _a\"></span>nei <span class=\"_ _a\"></span>confronti <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span><span class=\"ff4\">Buck<span class=\"_ _0\"></span>sense <span class=\"_ _0\"></span>Inc.</span> <span class=\"_ _a\"></span>r<span class=\"_ _0\"></span>emunerato <span class=\"_ _a\"></span>al 4% annuo e acquisito nell\u2019Operazione di <span class=\"ff4\">Reverse Acquisiti<span class=\"_ _0\"></span>on</span> del 30 luglio 2020. Il <span class=\"_ _8\"></span><span class=\"ff4\">Fair <span class=\"_ _4\"> </span>value</span> <span class=\"_ _8\"></span>su <span class=\"_ _4\"> </span>crediti <span class=\"_ _4\"> </span>finanziari, <span class=\"_ _8\"></span>positivo <span class=\"_ _4\"> </span>per <span class=\"_ _8\"></span>811 <span class=\"_ _4\"> </span>migliai<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _8\"></span>rappresenta, <span class=\"_ _4\"></span>principalmente, l\u2019incremento <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span><span class=\"ff4\">fair<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>value</span> <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>concesso <span class=\"_ _8\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _20\"></span><span class=\"ff4\">Bucksens<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>Inc. <span class=\"_ _8\"></span></span>al <span class=\"_ _8\"></span>netto <span class=\"_ _4\"></span>del <span class=\"_ _20\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span> dell\u2019opzione <span class=\"_ _4\"> </span>put <span class=\"_ _4\"></span>incorporata <span class=\"_ _4\"> </span>all\u2019interno <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>finan<span class=\"_ _0\"></span>ziamento <span class=\"_ _4\"> </span>stesso; <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>valutazione <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span><span class=\"ff4\">put</span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"> </span>stata calcolata dal <span class=\"_ _0\"></span><span class=\"ff4\">Management<span class=\"_ _0\"></span></span>, con <span class=\"_ _0\"></span>il supporto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>consulenti <span class=\"_ _0\"></span>esterni uti<span class=\"_ _0\"></span>lizzando, tra i<span class=\"_ _0\"></span> par<span class=\"_ _0\"></span>ametri, il <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>e della societ\u00e0 <span class=\"ff4\">Bucksense Inc. </span>(<span class=\"_ _1\"></span><span class=\"ff4\">stock price<span class=\"ff1\">)</span> <span class=\"ff1\">al 31 dicembre 2022 cos\u00ec <span class=\"_ _1\"></span>come risultante dal valore attuale </span></span>dei <span class=\"_ _0\"></span>flussi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span><span class=\"ff4\">Business <span class=\"_ _0\"></span>Plan</span> <span class=\"_ _a\"></span>2023-2027 <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzato <span class=\"_ _0\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _a\"></span>dell\u2019<span class=\"ff4\"> <span class=\"_ _0\"></span>impairment </span>test. Il <span class=\"_ _0\"></span>risultato <span class=\"_ _a\"></span>della <span class=\"_ _0\"></span>gestione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valutaria <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _a\"></span>ascrivibile <span class=\"_ _a\"></span>principalmente <span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>componenti <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>natura <span class=\"_ _0\"></span>economica <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> finanziaria <span class=\"_ _0\"></span>generate <span class=\"_ _a\"></span>dai <span class=\"_ _a\"></span>rapporti <span class=\"_ _0\"></span>con <span class=\"_ _a\"></span>le <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _0\"></span>correl<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>in <span class=\"_ _9\"></span>consegu<span class=\"_ _0\"></span>enza <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>dive<span class=\"_ _0\"></span>rgenza <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>aluta di ori<span class=\"_ _0\"></span>gine (<span class=\"_ _0\"></span>USD)<span class=\"_ _0\"></span> delle<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>razio<span class=\"_ _0\"></span>ni e <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>alut<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>esposi<span class=\"_ _0\"></span>zione<span class=\"_ _0\"></span> dell<span class=\"_ _0\"></span>o st<span class=\"_ _0\"></span>esso <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span>a pre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>e Relazione. Per <span class=\"_ _9\"></span>quanto <span class=\"_ _20\"></span>riguarda <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>credito <span class=\"_ _9\"></span>finanziario, <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span><span class=\"ff4\">Management</span> <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gruppo <span class=\"_ _20\"></span>ritiene <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>llo <span class=\"_ _20\"></span>stato <span class=\"_ _9\"></span>attu<span class=\"_ _0\"></span>ale, sulla <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>prospettive <span class=\"_ _1\"></span>future <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3\"></span><span class=\"ff4\">Buc<span class=\"_ _0\"></span>ksense <span class=\"_ _3\"></span>Inc<span class=\"ff1\">.,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>lo stesso <span class=\"_ _3\"></span>possa <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>rimb<span class=\"_ _0\"></span>orsato <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>naturale<span class=\"fs0\"> </span></span></span>scadenza.<span class=\"fs0\"> </span>Nota <span class=\"_ _8\"></span>25 <span class=\"_ _8\"></span>- <span class=\"_ _4\"></span>Rivalutazioni <span class=\"_ _8\"></span>(svalu<span class=\"_ _0\"></span>tazioni) <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>parte<span class=\"_ _1\"></span>cipazioni <span class=\"_ _4\"> </span>contabilizzate <span class=\"_ _8\"></span>secondo <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>metodo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el Patrimonio Netto La svalutazione <span class=\"_ _0\"></span>di partec<span class=\"_ _0\"></span>ipazione, per <span class=\"_ _0\"></span>146 miglia<span class=\"_ _0\"></span>ia di <span class=\"_ _0\"></span>euro, rappresenta l\u2019<span class=\"_ _0\"></span>adeguamento <span class=\"_ _0\"></span>al v<span class=\"_ _0\"></span>alore del patrimonio netto consolidato al 31 dicembre 2021 della s<span class=\"_ _0\"></span>ociet\u00e0 collegata <span class=\"ff4\">Bucksense Inc, </span> Nota 27 - Risultato per azione  Il calcolo del Risultato per azione di base e diluit<span class=\"_ _0\"></span>o \u00e8 basato sui seguenti dati:<span class=\"fs0\"> </span>(mi<span class=\"_ _0\"></span>gliaia<span class=\"_ _0\"></span> di e<span class=\"_ _0\"></span>uro)2022Risultato net<span class=\"_ _0\"></span>to (in migliaia di euro<span class=\"_ _0\"></span>)<span class=\"_ _1c3\"> </span>3.1<span class=\"_ _0\"></span>68Num<span class=\"_ _1\"></span>ero <span class=\"_ _0\"></span>di azioni (in migliaia)Azioni in circolazione ad<span class=\"_ _0\"></span> inizio eserciz<span class=\"_ _0\"></span>io<span class=\"_ _74\"> </span>1<span class=\"_ _0\"></span>3.454<span class=\"_ _1c7\"></span>      Azioni in circolazione a <span class=\"_ _0\"></span>fine esercizio<span class=\"_ _92\"> </span>13.4<span class=\"_ _0\"></span>54<span class=\"_ _a7\"></span>     <span class=\"_ _0\"></span> Risultato per <span class=\"_ _0\"></span>azione ba<span class=\"_ _0\"></span>se e diluito **<span class=\"_ _1b7\"> </span>0,<span class=\"_ _0\"></span>24*<span class=\"_ _1\"></span>  al netto<span class=\"_ _0\"></span> delle azioni<span class=\"_ _0\"></span> proprie in<span class=\"_ _0\"></span> portafoglio all<span class=\"_ _0\"></span>a stessa data.*<span class=\"_ _1\"></span>*<span class=\"_ _1\"></span>  i risul<span class=\"_ _0\"></span>tati per azione <span class=\"_ _0\"></span>base 2022<span class=\"_ _0\"></span> coincido<span class=\"_ _0\"></span>no con <span class=\"_ _0\"></span>i risultati<span class=\"_ _0\"></span> per azione diluit<span class=\"_ _0\"></span>i non<span class=\"_ _0\"></span> sussistendo <span class=\"_ _0\"></span>le fattispecie       d<span class=\"_ _0\"></span>iluitive ind<span class=\"_ _0\"></span>icate dallo IAS 33<span class=\"_ _0\"></span>.(mi<span class=\"_ _0\"></span>gliaia<span class=\"_ _0\"></span> di e<span class=\"_ _0\"></span>uro)2022Risultato per <span class=\"_ _0\"></span>azione da<span class=\"_ _0\"></span> attivit<span class=\"_ _0\"></span>\u00e0 in funziona<span class=\"_ _0\"></span>mento (in m<span class=\"_ _1\"></span>igliaia di euro<span class=\"_ _0\"></span>)<span class=\"_ _5a\"> </span>3.179Num<span class=\"_ _1\"></span>ero <span class=\"_ _0\"></span>di azioni (in migliaia)Azioni in circolazione ad<span class=\"_ _0\"></span> inizio eserciz<span class=\"_ _0\"></span>io<span class=\"_ _74\"> </span>1<span class=\"_ _0\"></span>3.454<span class=\"_ _1c7\"></span>      Azioni in circolazione a <span class=\"_ _0\"></span>fine esercizio<span class=\"_ _92\"> </span>13.4<span class=\"_ _0\"></span>54<span class=\"_ _a7\"></span>     <span class=\"_ _0\"></span> Risultato per <span class=\"_ _0\"></span>azione ba<span class=\"_ _0\"></span>se e diluito **<span class=\"_ _1b7\"> </span>0,<span class=\"_ _0\"></span>24*<span class=\"_ _1\"></span>  al netto<span class=\"_ _0\"></span> delle azioni<span class=\"_ _0\"></span> proprie in<span class=\"_ _0\"></span> portafoglio all<span class=\"_ _0\"></span>a stessa data*<span class=\"_ _1\"></span>*<span class=\"_ _1\"></span>  i risul<span class=\"_ _0\"></span>tati per azione <span class=\"_ _0\"></span>base 2022<span class=\"_ _0\"></span> coincido<span class=\"_ _0\"></span>no con <span class=\"_ _0\"></span>i risultati<span class=\"_ _0\"></span> per azione diluit<span class=\"_ _0\"></span>i non<span class=\"_ _0\"></span> sussistendo <span class=\"_ _0\"></span>le fattispecie diluitive in<span class=\"_ _0\"></span>dicate dallo I<span class=\"_ _0\"></span>AS 333.14.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">P<span class=\"_ _0\"></span>OSIZIONE FINA<span class=\"_ _1\"></span>NZIARIA NETTA </span>(m<span class=\"_ _3\"></span>iglia<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _a\"></span>)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>-2<span class=\"_ _a\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _9f\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>-2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _176\"> </span>V<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ione A<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>spo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>bi<span class=\"_ _11\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _11\"></span>t\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _11\"></span>q<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>de <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>qu<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>l<span class=\"_ _3\"></span>ent<span class=\"_ _1\"></span>i<span class=\"_ _fa\"> </span>2<span class=\"_ _1\"></span>.13<span class=\"_ _3\"></span>5<span class=\"_ _178\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _30\"> </span>2.6<span class=\"_ _3\"></span>98<span class=\"_ _177\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _17b\"> </span>(5<span class=\"_ _1\"></span>6<span class=\"_ _3\"></span>3) B<span class=\"_ _9\"></span>. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Liqu<span class=\"_ _3\"></span>idi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> (A<span class=\"_ _0\"></span>)<span class=\"_ _3f\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _174\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _30\"> </span>2<span class=\"_ _0\"></span>.6<span class=\"_ _a\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _174\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _fa\"> </span>(<span class=\"_ _1\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _a\"></span>3<span class=\"_ _0\"></span>) C.<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Al<span class=\"_ _3\"></span>tri<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _19d\"></span> <span class=\"_ _a\"></span>fi<span class=\"_ _11\"></span>nan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>orr<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span>i<span class=\"_ _1c8\"> </span>-<span class=\"_ _180\"></span>   <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>-<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  D<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span>d<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>e<span class=\"_ _20\"></span>nti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>(C)<span class=\"_ _1c9\"> </span>-<span class=\"_ _180\"></span>   <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>-<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  E. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>De<span class=\"_ _0\"></span>bi<span class=\"_ _11\"></span>ti<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _1\"></span>anca<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>rr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _1ca\"> </span>(8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _3\"></span>)<span class=\"_ _a3\"> </span>(41<span class=\"_ _3\"></span>5)<span class=\"_ _182\"> </span>(42<span class=\"_ _3\"></span>2) F. <span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t\u00e0<span class=\"_ _0\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>e c<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _1\"></span>i<span class=\"_ _1cb\"> </span>(5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _cc\"> </span>(8<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>)<span class=\"_ _2a\"> </span>3<span class=\"_ _3\"></span>2 G<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>nd<span class=\"_ _1\"></span>e<span class=\"_ _9\"></span>bita<span class=\"_ _3\"></span>me<span class=\"_ _9\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>nz<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _9\"></span>nte<span class=\"_ _9\"></span> <span class=\"_ _0\"></span>(E+<span class=\"_ _0\"></span>F)<span class=\"_ _27\"> </span>(8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _10e\"> </span>(4<span class=\"_ _a\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _10e\"> </span>(3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>) H<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>De<span class=\"_ _0\"></span>b<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _11\"></span> ban<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>no<span class=\"_ _3\"></span>n corrent<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _1cc\"> </span>(2<span class=\"_ _1\"></span>.38<span class=\"_ _3\"></span>1)<span class=\"_ _141\"> </span>(3.1<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>)<span class=\"_ _1be\"> </span>7<span class=\"_ _1\"></span>6<span class=\"_ _3\"></span>5 I.<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Al<span class=\"_ _3\"></span>tre <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t\u00e0 f<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>nz<span class=\"_ _3\"></span>i<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> no<span class=\"_ _3\"></span>n corren<span class=\"_ _1\"></span>ti<span class=\"_ _e4\"> </span>(<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _cc\"> </span>(6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _cc\"> </span>(2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>) L.<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _9\"></span>bi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _9\"></span>nto<span class=\"_ _0\"></span> f<span class=\"_ _3\"></span>ina<span class=\"_ _3\"></span>nz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> no<span class=\"_ _0\"></span>n co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>e<span class=\"_ _9\"></span>nte<span class=\"_ _20\"></span> <span class=\"_ _0\"></span>(H<span class=\"fc4 sc0\">+</span><span class=\"_ _a\"></span><span class=\"fc4 sc0\">I</span><span class=\"fc4 sc0\">)</span>(2<span class=\"_ _0\"></span>.4<span class=\"_ _a\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _a\"></span>)<span class=\"_ _1b0\"> </span>(3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _a\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _b1\"> </span>7<span class=\"_ _a\"></span>3<span class=\"_ _0\"></span>6 M<span class=\"_ _a\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Po<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>izi<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _9\"></span> f<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ne<span class=\"_ _9\"></span>tta<span class=\"_ _1\"></span> (<span class=\"_ _0\"></span>B<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>+<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span> +<span class=\"_ _a\"></span> L)<span class=\"_ _b1\"> </span>(1<span class=\"_ _a\"></span>.2<span class=\"_ _a\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _1b0\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.0<span class=\"_ _a\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>)<span class=\"_ _10e\"> </span>(2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)La <span class=\"_ _9\"></span>posizione <span class=\"_ _9\"></span>finanziaria <span class=\"_ _9\"></span>netta <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>dicembre <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>ammonta<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>-1.230 <span class=\"_ _9\"></span>migliaia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>ragione, principalmente <span class=\"_\"> </span>dell\u2019inde<span class=\"_ _0\"></span>bitamento <span class=\"_ _14\"> </span>finanziario <span class=\"_\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>lungo <span class=\"_ _14\"> </span>termine <span class=\"_\"> </span>rappresentato <span class=\"_ _14\"> </span>dal <span class=\"_\"> </span>finan<span class=\"_ _0\"></span>ziamento acceso presso Banca Profilo finalizzato al pagame<span class=\"_ _0\"></span>nto del Ramo<span class=\"ff4\"> Insurance</span>.  Si <span class=\"_ _20\"></span>segnala <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>alla <span class=\"_ _20\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _9\"></span>del <span class=\"_ _20\"></span>presente <span class=\"_ _9\"></span>bilan<span class=\"_ _0\"></span>cio <span class=\"_ _9\"></span>69<span class=\"_ _0\"></span>8 <span class=\"_ _9\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>euro <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _20\"></span>Acotel <span class=\"_ _20\"></span>India <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span>posson<span class=\"_ _0\"></span>o esser <span class=\"_ _0\"></span>fatte <span class=\"_ _9\"></span>rientrare <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>Italia <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>pendenza <span class=\"_ _0\"></span>del <span class=\"_ _9\"></span>contenzioso <span class=\"_ _a\"></span>tributario <span class=\"_ _9\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>descritto <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>par<span class=\"_ _0\"></span>agrafo 3.16 CONTENZIOSI E PASSIVIT\u00c0 POTENZIALI<span class=\"ff1\"> delle note al bil<span class=\"_ _0\"></span>ancio consolidato. </span>La <span class=\"_ _1\"></span>posizione <span class=\"_ _1\"></span>finanziaria netta, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _1\"></span>come def<span class=\"_ _1\"></span>inita dalla <span class=\"_ _3\"></span>Comu<span class=\"_ _0\"></span>nicazione <span class=\"_ _1\"></span>CONSOB <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>28 <span class=\"_ _1\"></span>luglio 2006, rappresenta un indicatore alternativo di performan<span class=\"_ _0\"></span>ce. Livello gerarchico di valutazione del <span class=\"ff3\">fair value</span> In <span class=\"_ _9\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _9\"></span>agli<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _20\"></span>rilevati <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span>, <span class=\"_ _20\"></span>l\u2019IFRS <span class=\"_ _20\"></span>13 <span class=\"_ _20\"></span>richiede <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>tali <span class=\"_ _20\"></span>valori <span class=\"_ _8\"></span>siano classificati sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una ger<span class=\"_ _1\"></span>archia di <span class=\"_ _1\"></span>livelli che <span class=\"_ _3\"></span>rifletta la <span class=\"_ _1\"></span>significativit\u00e0 deg<span class=\"_ _1\"></span>li input ut<span class=\"_ _1\"></span>ilizzati nella<span class=\"_ _1\"></span> determinazione del valore di mercato. Si distinguono i<span class=\"_ _0\"></span> seguenti livelli: \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello 1 \u2013 quotazioni rilevate su un mercato attiv<span class=\"_ _0\"></span>o per attivit\u00e0 oggetto di valutazione;<span class=\"_ _0\"></span> </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello <span class=\"_ _a\"></span>2 <span class=\"_ _0\"></span>\u2013 <span class=\"_ _a\"></span>input <span class=\"_ _9\"></span>diver<span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>dai <span class=\"_ _a\"></span>prezzi <span class=\"_ _0\"></span>quotati <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>punto <span class=\"_ _a\"></span>precedente, <span class=\"_ _a\"></span>che <span class=\"_ _0\"></span>sono <span class=\"_ _a\"></span>osservabili </span></span>direttamente (prezzi) o indirettamente (derivati dai<span class=\"_ _0\"></span> prezzi) sul mercato; \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello 3 \u2013 input che non sono basati su dati di mercato osservabili.<span class=\"_ _0\"></span> </span></span>Nel Bilancio consolidato di <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b S.p.A.</span> le attivit\u00e0 valutate al <span class=\"ff4\">fair value </span>sono: \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">il credito finanziario e l\u2019opzione put incluso<span class=\"_ _0\"></span> nello stesso, classificato come Livello 3. </span></span>Tipologia di rischi finanziari ed eventuali <span class=\"_ _0\"></span>attivit\u00e0 di copertura connesse<span class=\"ff1\">  </span>Il <span class=\"_ _9\"></span>Gruppo, <span class=\"_ _20\"></span>come <span class=\"_ _9\"></span>descritto<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nel <span class=\"_ _20\"></span>paragrafo <span class=\"_ _9\"></span><span class=\"ff4\">1.8 <span class=\"_ _20\"></span>RISCHI <span class=\"_ _9\"></span>ED <span class=\"_ _20\"></span>INCERTE<span class=\"_ _0\"></span>ZZE</span> <span class=\"_ _9\"></span>all\u2019interno <span class=\"_ _9\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>Relazion<span class=\"_ _0\"></span>e degli <span class=\"_ _1\"></span>amministratori <span class=\"_ _1\"></span>sull\u2019andamento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>gestione, monitora <span class=\"_ _3\"></span>costantemente<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>gestione <span class=\"_ _3\"></span>finanziaria<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al fine di valutarne anticipatamente i potenziali ef<span class=\"_ _0\"></span>fetti negativi.  Rischio di credito Non sussistono controversie significative sull\u2019<span class=\"_ _0\"></span>esigibilit\u00e0 dei crediti vantati dalle societ\u00e0 del Gruppo.<span class=\"_ _0\"></span> Softlab <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>stipulato <span class=\"_ _3\"></span>un co<span class=\"_ _1\"></span>ntratto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>factoring <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ausola <span class=\"_ _1\"></span>pro-soluto <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cessione <span class=\"_ _3\"></span>dei cre<span class=\"_ _1\"></span>diti van<span class=\"_ _1\"></span>tati nei confronti del cliente Vodafone. Ulteriore <span class=\"_ _a\"></span>contratto <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>fac<span class=\"_ _0\"></span>toring <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>cl<span class=\"_ _0\"></span>ausola <span class=\"_ _a\"></span>pro-s<span class=\"_ _0\"></span>oluto <span class=\"_ _a\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>stato <span class=\"_ _9\"></span>sotto<span class=\"_ _0\"></span>scritto <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>ING <span class=\"_ _a\"></span>per <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>cessione<span class=\"_ _0\"></span> dei cr<span class=\"_ _1\"></span>editi nei <span class=\"_ _3\"></span>confronti<span class=\"_ _0\"></span> del<span class=\"_ _1\"></span> cliente <span class=\"_ _1\"></span>Amplifon, <span class=\"_ _1\"></span>tuttavia tale <span class=\"_ _3\"></span>li<span class=\"_ _0\"></span>nea <span class=\"_ _1\"></span>di credito, <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>oggi, non <span class=\"_ _3\"></span>\u00e8 stata <span class=\"_ _1\"></span>ancora utilizzata. Il <span class=\"_ _a\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>iscritto <span class=\"_ _9\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>proprio <span class=\"_ _9\"></span>bil<span class=\"_ _0\"></span>ancio <span class=\"_ _a\"></span>un <span class=\"_ _20\"></span>credito<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>finanziario <span class=\"_ _9\"></span>vantato <span class=\"_ _9\"></span>nei <span class=\"_ _9\"></span>confronti<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span><span class=\"ff4\">Bucksense </span>Inc.<span class=\"ff1\"> in <span class=\"_ _1\"></span>merito<span class=\"_ _0\"></span> al <span class=\"_ _1\"></span>quale il <span class=\"ff4\">Management</span> allo stato attuale <span class=\"_ _1\"></span>riti<span class=\"_ _0\"></span>ene che, sulla base <span class=\"_ _1\"></span>delle prospettive future </span>della <span class=\"ff4\">Bucksense Inc.</span>, il credito finanziario possa <span class=\"_ _0\"></span>essere rimborsato alla naturale scadenza. Si segnala <span class=\"_ _3\"></span>l\u2019e<span class=\"_ _0\"></span>sistenza <span class=\"_ _1\"></span>di una <span class=\"_ _3\"></span>clausola nell\u2019accordo <span class=\"_ _1\"></span>sottoscritto tra <span class=\"_ _1\"></span>le part<span class=\"_ _1\"></span>i ch<span class=\"_ _1\"></span>e prev<span class=\"_ _1\"></span>ede <span class=\"_ _1\"></span>la possibilit\u00e0 <span class=\"_ _1\"></span>di convertire <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span><span class=\"ff4\">equity</span> <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>credito <span class=\"_ _13\"> </span>finanziario,<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>cos\u00ec <span class=\"_ _13\"> </span>come <span class=\"_ _13\"> </span>descritt<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>nel <span class=\"_ _14\"> </span>pa<span class=\"_ _0\"></span>ragrafo <span class=\"_ _13\"> </span><span class=\"ff4\">3.8 </span>PRINCIPALI FATTORI DI <span class=\"_ _1\"></span>INCERTEZZ<span class=\"_ _0\"></span>E NELL\u2019EFFETTUAZIONE   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>   DELLE <span class=\"_ _1\"></span>STIME E ASSUNZIONI UTILIZZATE<span class=\"ff1\"> della presente Rel<span class=\"_ _0\"></span>azione, a cui si rimanda. </span>Il Gruppo non \u00e8 soggetto a significativi rischi di esigi<span class=\"_ _0\"></span>bilit\u00e0 del credito esposto in bilancio. Di seguito esponiamo la ripartizione dei crediti co<span class=\"_ _0\"></span>mmerciali netti per scadenza contrattuale:<span class=\"_ _0\"></span> (in migliaia di euro)Crediti comme<span class=\"_ _1\"></span>rci<span class=\"_ _0\"></span>ali verso<span class=\"_ _0\"></span> Non TotaleScaduti da:imprese controlla<span class=\"_ _0\"></span>te e verso scaduti  oltre 1<span class=\"_ _0\"></span> altri 0-30gg<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span> 31-60g<span class=\"_ _0\"></span>g <span class=\"_ _1d5\"> </span> 61-90g<span class=\"_ _0\"></span>g <span class=\"_ _f\"> </span> 91-180<span class=\"_ _0\"></span>gg <span class=\"_ _f\"> </span> 18<span class=\"_ _0\"></span>1-360<span class=\"_ _0\"></span>gg  anno 31 dic<span class=\"_ _0\"></span>embre 20214.536<span class=\"_ _1d6\"></span>       <span class=\"_ _a1\"> </span>77<span class=\"_ _1d7\"></span>         <span class=\"_ _141\"> </span>3<span class=\"_ _0\"></span>6<span class=\"_ _159\"></span>      <span class=\"_ _0\"></span>     <span class=\"_ _140\"> </span>-<span class=\"_ _1d8\"></span>          <span class=\"_ _0\"></span>      <span class=\"_ _10e\"> </span>-<span class=\"_ _1d9\"></span>          <span class=\"_ _0\"></span>       <span class=\"_ _1da\"> </span>63<span class=\"_ _a7\"></span>       <span class=\"_ _0\"></span>         <span class=\"_ _13f\"> </span>-<span class=\"_ _1db\"></span>         <span class=\"_ _0\"></span>       4.712<span class=\"_ _1dc\"></span>       31 dic<span class=\"_ _0\"></span>embre 20223.333<span class=\"_ _1d6\"></span>       <span class=\"_ _172\"> </span>278<span class=\"_ _1dd\"></span>       <span class=\"_ _b2\"> </span>172<span class=\"_ _159\"></span>  <span class=\"_ _0\"></span>       <span class=\"_ _13b\"> </span>74<span class=\"_ _1de\"></span>          <span class=\"_ _0\"></span>   <span class=\"_ _172\"> </span>36<span class=\"_ _0\"></span>0<span class=\"_ _1d9\"></span>          <span class=\"_ _0\"></span>  <span class=\"_ _1be\"> </span>185<span class=\"_ _a7\"></span>         <span class=\"_ _0\"></span>     <span class=\"_ _1df\"> </span>37<span class=\"_ _1db\"></span>      <span class=\"_ _0\"></span>        4.439<span class=\"_ _1dc\"></span>       Rischi<span class=\"_ _0\"></span>o di<span class=\"_ _0\"></span> liqui<span class=\"_ _0\"></span>dit\u00e0<span class=\"_ _0\"></span> Il <span class=\"_ _a\"></span>Gruppo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>finora <span class=\"_ _9\"></span>fatto <span class=\"_ _9\"></span>ricorso <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>misura<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>lim<span class=\"_ _0\"></span>itata <span class=\"_ _a\"></span>a <span class=\"_ _20\"></span>fonti <span class=\"_ _a\"></span>este<span class=\"_ _0\"></span>rne <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>fina<span class=\"_ _0\"></span>nziamento <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>g<span class=\"_ _0\"></span>estione ordinaria riuscendo a coprire i fabbisogni di liquid<span class=\"_ _0\"></span>it\u00e0 con le proprie risorse finanziarie generate.  Nel <span class=\"_ _0\"></span>mese <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>giugno <span class=\"_ _0\"></span>2021<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _a\"></span>all\u2019operaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquisto <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>Ramo <span class=\"_ _a\"></span>Insurance, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a ottenuto un finanzi<span class=\"_ _1\"></span>amento che le <span class=\"_ _1\"></span>ha consen<span class=\"_ _1\"></span>tito di non eser<span class=\"_ _1\"></span>citare la fa<span class=\"_ _1\"></span>colt\u00e0, prevista contrattualmente, di <span class=\"_ _8\"></span>differire <span class=\"_ _20\"></span>il <span class=\"_ _4\"></span>pagamento <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>prezzo <span class=\"_ _20\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>acquisto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Ramo <span class=\"_ _8\"></span>Insurance, <span class=\"_ _20\"></span>di <span class=\"_ _4\"></span>titolarit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>So<span class=\"_ _0\"></span>ftlab <span class=\"_ _20\"></span>Tech, beneficiando cos\u00ec di uno sconto di 60 miglia<span class=\"_ _0\"></span>ia di euro.  Il suddetto finanziamento ha dur<span class=\"_ _0\"></span>ata di 60 mesi di <span class=\"_ _0\"></span>cui 12 mesi di pre<span class=\"_ _0\"></span>ammortamento al tasso<span class=\"_ _0\"></span> del 4,5% ed un <span class=\"_ _3\"></span>tasso di interesse <span class=\"_ _1\"></span>variabile composto da <span class=\"_ _3\"></span>Eur<span class=\"_ _0\"></span>ibor a <span class=\"_ _3\"></span>3 mesi maggiorato <span class=\"_ _1\"></span>di uno <span class=\"_ _1\"></span>spread <span class=\"_ _1\"></span>pari a <span class=\"_ _3\"></span>4,5<span class=\"_ _0\"></span>% Le <span class=\"_ _20\"></span>risorse <span class=\"_ _20\"></span>finanziarie <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _20\"></span>dispone <span class=\"_ _8\"></span>alla <span class=\"_ _20\"></span>data <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>bilancio, <span class=\"_ _20\"></span>unita<span class=\"_ _0\"></span>mente <span class=\"_ _20\"></span>alle <span class=\"_ _20\"></span>risors<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>si otterranno tramite <span class=\"_ _0\"></span>la gest<span class=\"_ _0\"></span>ione operativa s<span class=\"_ _0\"></span>aranno su<span class=\"_ _0\"></span>fficienti per <span class=\"_ _0\"></span>coprire <span class=\"_ _0\"></span>le ob<span class=\"_ _0\"></span>bligazioni del Gruppo <span class=\"_ _0\"></span>in essere <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>021 <span class=\"_ _4\"> </span>e <span class=\"_ _4\"></span>consentiranno <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>fa<span class=\"_ _0\"></span>r <span class=\"_ _4\"> </span>fronte <span class=\"_ _4\"> </span>al <span class=\"_ _4\"></span>fabbisogno <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _4\"> </span>aziendale <span class=\"_ _4\"> </span>dei prossimi 12 mesi della Societ\u00e0.  I flussi di <span class=\"_ _0\"></span>cassa, le <span class=\"_ _0\"></span>necessi<span class=\"_ _0\"></span>t\u00e0 di <span class=\"_ _0\"></span>finanziamento e la<span class=\"_ _0\"></span> liquid<span class=\"_ _0\"></span>it\u00e0 delle <span class=\"_ _0\"></span>societ\u00e0 del Gruppo <span class=\"_ _0\"></span>sono monitorati e <span class=\"_ _0\"></span>gestiti <span class=\"_ _0\"></span>centralmente sott<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>dalla Capogruppo, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>garantire <span class=\"_ _0\"></span>un\u2019efficace ed<span class=\"_ _0\"></span> efficiente gestione delle risorse finanziarie. Rischi<span class=\"_ _0\"></span>o va<span class=\"_ _0\"></span>lutari<span class=\"_ _0\"></span>o Il Grup<span class=\"_ _0\"></span>po no<span class=\"_ _0\"></span>n \u00e8 es<span class=\"_ _0\"></span>posto <span class=\"_ _0\"></span>in misu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a rilev<span class=\"_ _0\"></span>ante<span class=\"_ _0\"></span> al ris<span class=\"_ _0\"></span>chio <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ambio <span class=\"_ _0\"></span>che \u00e8<span class=\"_ _0\"></span> preval<span class=\"_ _0\"></span>entem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>e limit<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>o all<span class=\"_ _0\"></span>a diverg<span class=\"_ _0\"></span>enz<span class=\"_ _0\"></span>a tra l\u2019eur<span class=\"_ _0\"></span>o e la valuta<span class=\"_ _0\"></span> di origin<span class=\"_ _0\"></span>e (USD<span class=\"_ _0\"></span>) del<span class=\"_ _0\"></span> credito fi<span class=\"_ _0\"></span>nanzi<span class=\"_ _0\"></span>ario va<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>to dall<span class=\"_ _0\"></span>a <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b S.p.A.<span class=\"_ _0\"></span> </span>nei <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>onfronti<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _4\"> </span><span class=\"ff4\">Bu<span class=\"_ _0\"></span>ck<span class=\"_ _0\"></span>sense <span class=\"_ _7\"> </span>Inc.</span>, <span class=\"_ _4\"> </span>ol<span class=\"_ _0\"></span>tre <span class=\"_ _4\"> </span>a<span class=\"_ _0\"></span>ll\u2019imp<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span><span class=\"ff4\">f<span class=\"_ _0\"></span>air <span class=\"_ _7\"> </span>value <span class=\"_ _4\"> </span></span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span>\u2019immobi<span class=\"_ _0\"></span>le <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>prop<span class=\"_ _0\"></span>riet<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _4\"> </span>di<span class=\"_ _0\"></span> Acote<span class=\"_ _0\"></span>l do B<span class=\"_ _0\"></span>rasil<span class=\"_ _0\"></span>, il<span class=\"_ _0\"></span> cui v<span class=\"_ _0\"></span>alor<span class=\"_ _0\"></span>e \u00e8 d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ato i<span class=\"_ _0\"></span>n va<span class=\"_ _0\"></span>lut<span class=\"_ _0\"></span>a local<span class=\"_ _0\"></span>e.<span class=\"_ _0\"></span> Rischi<span class=\"_ _0\"></span>o t<span class=\"_ _0\"></span>assi <span class=\"_ _0\"></span>di int<span class=\"_ _0\"></span>eress<span class=\"_ _0\"></span>e Il Gruppo, <span class=\"_ _1\"></span>ric<span class=\"_ _0\"></span>orrendo in <span class=\"_ _1\"></span>misu<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>lim<span class=\"_ _0\"></span>itat<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fonti este<span class=\"_ _0\"></span>rne di <span class=\"_ _3\"></span>fin<span class=\"_ _0\"></span>anzi<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>ento, \u00e8 <span class=\"_ _3\"></span>espos<span class=\"_ _0\"></span>ta in <span class=\"_ _1\"></span>misur<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>limit<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>a al <span class=\"_ _a\"></span>ris<span class=\"_ _0\"></span>chio <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>luttu<span class=\"_ _0\"></span>azio<span class=\"_ _0\"></span>ne <span class=\"_ _a\"></span>dei <span class=\"_ _9\"></span>tassi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>int<span class=\"_ _0\"></span>eres<span class=\"_ _0\"></span>se. <span class=\"_ _a\"></span>Tu<span class=\"_ _0\"></span>tta<span class=\"_ _0\"></span>via, <span class=\"_ _a\"></span>l<span class=\"_ _0\"></span>\u2019inc<span class=\"_ _0\"></span>rem<span class=\"_ _0\"></span>ento <span class=\"_ _a\"></span>dei <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>assi <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>int<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>sse <span class=\"_ _9\"></span>che <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>\u00e8 verifi<span class=\"_ _0\"></span>cato <span class=\"_ _4\"> </span>a <span class=\"_ _4\"></span>partire<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>2023 <span class=\"_ _8\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>generat<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>un <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ncr<span class=\"_ _0\"></span>emento<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"> </span>costo<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _4\"> </span>oner<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>finanzia<span class=\"_ _0\"></span>ri <span class=\"_ _4\"> </span>legati<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>al finanz<span class=\"_ _0\"></span>iamento<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span> esse<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>con B<span class=\"_ _0\"></span>anca P<span class=\"_ _0\"></span>rofilo<span class=\"_ _0\"></span>, i c<span class=\"_ _0\"></span>ui e<span class=\"_ _0\"></span>ffett<span class=\"_ _0\"></span>i si <span class=\"_ _0\"></span>avran<span class=\"_ _0\"></span>no n<span class=\"_ _0\"></span>ell\u2019es<span class=\"_ _0\"></span>erc<span class=\"_ _0\"></span>izio 20<span class=\"_ _0\"></span>23. 3.16.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">CONTENZIOSI E PASSIVIT\u00c0 POTENZIA<span class=\"_ _1\"></span>LI  </span>Contenzioso Telecom Italia \u2013 Noverca Italia  La controllata Nov<span class=\"_ _0\"></span>erca <span class=\"_ _0\"></span>Italia S.r.l. <span class=\"_ _0\"></span>(di seguito, <span class=\"_ _0\"></span>\u201cNoverca\u201d) in <span class=\"_ _0\"></span>liquidazione ha <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>tra i <span class=\"_ _0\"></span>suoi debiti un im<span class=\"_ _0\"></span>porto pa<span class=\"_ _0\"></span>ri a <span class=\"_ _0\"></span>413 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro concernenti <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>erogati <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2010 <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>Telecom <span class=\"_ _0\"></span>Italia <span class=\"_ _0\"></span>S.p.A. (di <span class=\"_ _9\"></span>seguito, <span class=\"_ _9\"></span>\u201cTIM\u201d), <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>cui <span class=\"_ _9\"></span>pagamento <span class=\"_ _9\"></span>non <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _9\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>corrisposto <span class=\"_ _9\"></span>ritenendo <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _a\"></span>dett<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>importi <span class=\"_ _9\"></span>fosse<span class=\"_ _0\"></span>ro <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l frutto <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>condotte <span class=\"_ _7\"> </span>illecite. <span class=\"_ _7\"> </span>Il <span class=\"_ _7\"> </span>procedimento <span class=\"_ _7\"> </span>penale, <span class=\"_ _7\"> </span>incardinato <span class=\"_ _7\"> </span>innanzi <span class=\"_ _7\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Tribunale <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>Catania <span class=\"_ _7\"> </span>a seguito <span class=\"_ _6\"> </span>della <span class=\"_ _7\"> </span>denuncia <span class=\"_ _6\"> </span>formulata <span class=\"_ _6\"> </span>da <span class=\"_ _7\"> </span>Noverc<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>nei <span class=\"_ _6\"> </span>confronti <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>presunto <span class=\"_ _7\"> </span>autore <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>tali <span class=\"_ _6\"> </span>condotte, definito <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>n. <span class=\"_ _3\"></span>3415/2016, <span class=\"_ _3\"></span>successivamen<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>impugnazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>definito <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>sentenza della Corte di Appello di Catania n. 536/20 del 21 febbraio 2020, passata in giudicato, si concludeva con <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>prosciogli<span class=\"_ _0\"></span>mento <span class=\"_ _a\"></span>dell\u2019imputato <span class=\"_ _a\"></span>perch\u00e9 <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>reat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>all\u2019art. <span class=\"_ _a\"></span>647 <span class=\"_ _a\"></span>c.p. <span class=\"_ _a\"></span>era <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>abrogato <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>D. Lgs. <span class=\"_ _14\"> </span>15 <span class=\"_ _14\"> </span>gennaio <span class=\"_\"> </span>2016 <span class=\"_ _14\"> </span>n. <span class=\"_ _14\"> </span>7 <span class=\"_ _14\"> </span>e, <span class=\"_ _14\"> </span>dunque, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>fatto <span class=\"_ _14\"> </span>non <span class=\"_ _14\"> </span>era <span class=\"_\"> </span>pi\u00f9 <span class=\"_ _14\"> </span>previsto <span class=\"_ _14\"> </span>dalla <span class=\"_ _14\"> </span>legge <span class=\"_ _14\"> </span>come <span class=\"_\"> </span>r<span class=\"_ _0\"></span>eato. Successivamente, in dat<span class=\"_ _1\"></span>a 19 feb<span class=\"_ _1\"></span>braio 2021 TIM <span class=\"_ _1\"></span>ha notificato <span class=\"_ _1\"></span>a Noverca <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> decreto ingiuntivo em<span class=\"_ _1\"></span>esso nei <span class=\"_ _3\"></span>suoi <span class=\"_ _1\"></span>confronti <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Tribunale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Roma <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro 413 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro, <span class=\"_ _3\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>spese, <span class=\"_ _3\"></span>avverso il <span class=\"_ _0\"></span>quale, <span class=\"_ _0\"></span>anch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla <span class=\"_ _a\"></span>luce <span class=\"_ _0\"></span>dei <span class=\"_ _a\"></span>fatti <span class=\"_ _0\"></span>comunque <span class=\"_ _a\"></span>accertati <span class=\"_ _a\"></span>nel <span class=\"_ _0\"></span>procedimento <span class=\"_ _a\"></span>penale, <span class=\"_ _0\"></span>Nove<span class=\"_ _0\"></span>rca <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>propost<span class=\"_ _0\"></span>o opposizione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data 29 <span class=\"_ _0\"></span>marzo 2021, <span class=\"_ _0\"></span>contestando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntegralmente la<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>benza <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>somma <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>chiedendo autorizzazione a c<span class=\"_ _0\"></span>hiamare <span class=\"_ _0\"></span>in c<span class=\"_ _0\"></span>ausa, ai <span class=\"_ _0\"></span>sensi d<span class=\"_ _0\"></span>ell\u2019art. <span class=\"_ _0\"></span>106 c.p.c., l<span class=\"_ _0\"></span>\u2019imputato <span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>due soci<span class=\"_ _0\"></span>et\u00e0 coinvolte<span class=\"_ _0\"></span> nel <span class=\"_ _4\"> </span>procedimento <span class=\"_ _4\"></span>e <span class=\"_ _8\"></span>allo <span class=\"_ _4\"> </span>st<span class=\"_ _0\"></span>esso <span class=\"_ _4\"></span>facenti <span class=\"_ _4\"></span>ca<span class=\"_ _1\"></span>po. <span class=\"_ _4\"> </span>All\u2019esito<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dell\u2019udienza <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>prima <span class=\"_ _4\"> </span>comparizione <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>22 settembre <span class=\"_ _9\"></span>2021, <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>Tribunale <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>Roma<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ha <span class=\"_ _20\"></span>rigetta<span class=\"_ _0\"></span>to <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>domanda <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>chiamat<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>causa <span class=\"_ _9\"></span>del <span class=\"_ _20\"></span>ter<span class=\"_ _0\"></span>zo <span class=\"_ _9\"></span>e <span class=\"_ _8\"></span>ha dichiarato la <span class=\"_ _1\"></span>provvisoriet<span class=\"_ _0\"></span>\u00e0 esecutoriet\u00e0 <span class=\"_ _1\"></span>del decreto<span class=\"_ _0\"></span> ingiuntivo opposto. I<span class=\"_ _1\"></span>n data 3 <span class=\"_ _1\"></span>dicembre 2021 TIM ha notificat<span class=\"_ _1\"></span>o a <span class=\"_ _1\"></span>Noverca precetto <span class=\"_ _1\"></span>per il <span class=\"_ _1\"></span>pagamento delle somme <span class=\"_ _1\"></span>di cui <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>decreto ingiuntivo dichiar<span class=\"_ _1\"></span>ato provvisoriamente esecutivo.  In <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>8<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>agosto <span class=\"_ _3\"></span>2022 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _3\"></span>notific<span class=\"_ _0\"></span>ato <span class=\"_ _3\"></span>a Noverca <span class=\"_ _3\"></span>ricorso <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>dichia<span class=\"_ _0\"></span>razione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>fallimento <span class=\"_ _1\"></span>depositato da <span class=\"_ _0\"></span>TIM <span class=\"_ _a\"></span>presso <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Tribunale<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _0\"></span>Roma <span class=\"_ _a\"></span>\u2013 <span class=\"_ _a\"></span>Sezione <span class=\"_ _0\"></span>Fallim<span class=\"_ _0\"></span>entare <span class=\"_ _0\"></span>(R.G. <span class=\"_ _a\"></span>999/22) <span class=\"_ _a\"></span>unitamente <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>decreto <span class=\"_ _0\"></span>di convocazione delle <span class=\"_ _0\"></span>parti <span class=\"_ _0\"></span>innanzi al <span class=\"_ _0\"></span>Giudice <span class=\"_ _0\"></span>Delegato per<span class=\"_ _0\"></span> l\u2019istrutto<span class=\"_ _0\"></span>ria all\u2019ud<span class=\"_ _0\"></span>ienza prefallim<span class=\"_ _0\"></span>entare del 9 <span class=\"_ _8\"></span>novembre <span class=\"_ _8\"></span>2022, <span class=\"_ _4\"> </span>rinviata <span class=\"_ _4\"></span>dapprima <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>18 <span class=\"_ _4\"></span>gennaio <span class=\"_ _8\"></span>2023 <span class=\"_ _4\"></span>e <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>all\u201908 <span class=\"_ _4\"></span>febbraio <span class=\"_ _8\"></span>2023, <span class=\"_ _4\"></span>a <span class=\"_ _20\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _8\"></span>di istanza <span class=\"_ _25\"> </span>congiunta <span class=\"_ _17\"> </span>fo<span class=\"_ _1\"></span>rmulat<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>dalle <span class=\"_ _23\"> </span>parti <span class=\"_ _23\"> </span>essendo <span class=\"_ _23\"> </span>intervenute <span class=\"_ _23\"> </span>nelle <span class=\"_ _23\"> </span>more <span class=\"_ _25\"> </span>trattati<span class=\"_ _0\"></span>ve <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>bon<span class=\"_ _0\"></span>ario componimento. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>tale <span class=\"_ _a\"></span>conte<span class=\"_ _0\"></span>sto, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>intervenuto <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>Soci<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>Unico, <span class=\"_ _a\"></span>Softlab <span class=\"_ _a\"></span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _0\"></span>che <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>data <span class=\"_ _a\"></span>3 <span class=\"_ _a\"></span>febbraio 2023, <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>deliberato <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>finanziare <span class=\"_ _0\"></span>Noverca <span class=\"_ _a\"></span>Italia <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>l\u2019importo <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _0\"></span>300.000,00, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>corrisponde<span class=\"_ _0\"></span>re a <span class=\"_ _a\"></span>TIM, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>seguito <span class=\"_ _a\"></span>della <span class=\"_ _9\"></span>positiva <span class=\"_ _a\"></span>definizione <span class=\"_ _a\"></span>della <span class=\"_ _9\"></span>negoziazione <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>quest\u2019ul<span class=\"_ _0\"></span>tima, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>ridett<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>somma <span class=\"_ _a\"></span>a definitiva <span class=\"_ _0\"></span>chiusura <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>controversia <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>contestuale <span class=\"_ _a\"></span>rinuncia <span class=\"_ _a\"></span>al <span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>orso <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _a\"></span>dichiarazione di fallimento. In <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _a\"></span>7 <span class=\"_ _a\"></span>febbraio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>Nove<span class=\"_ _0\"></span>rca <span class=\"_ _a\"></span>Italia <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>TIM <span class=\"_ _a\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _a\"></span>perfezionato <span class=\"_ _a\"></span>l\u2019<span class=\"_ _0\"></span>accordo <span class=\"_ _a\"></span>transattivo, <span class=\"_ _9\"></span>ai <span class=\"_ _a\"></span>sensi <span class=\"_ _a\"></span>del quale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _4\"></span>corrisposta <span class=\"_ _4\"></span>in <span class=\"_ _4\"> </span>pari <span class=\"_ _8\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>TIM <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>comp<span class=\"_ _0\"></span>lessiva <span class=\"_ _4\"> </span>ed <span class=\"_ _4\"> </span>omnicomprensiva <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro 300.000,00, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>defini<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tacitazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019ogni <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>qualsiasi <span class=\"_ _0\"></span>controversi<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>stesse <span class=\"_ _a\"></span>insorta. <span class=\"_ _0\"></span>Ai sensi del suddetto accordo, inoltre, (i) TIM ha rilasciato ampia e liberatoria quietanza della ricezione dell\u2019importo <span class=\"_ _6\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _6\"> </span>30<span class=\"_ _0\"></span>0.000,00 <span class=\"_ _7\"> </span>e <span class=\"_ _6\"> </span>si <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _7\"> </span>obblig<span class=\"_ _0\"></span>ata <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>depositare, <span class=\"_ _7\"> </span>ent<span class=\"_ _0\"></span>ro <span class=\"_ _6\"> </span>il <span class=\"_ _7\"> </span>7 <span class=\"_ _6\"> </span>febbraio <span class=\"_ _6\"> </span>2023, <span class=\"_ _6\"> </span>atto <span class=\"_ _6\"> </span>di desistenza dall\u2019istanza di fallimento NRG 999/2021 promossa nei <span class=\"_ _1\"></span>confronti di Noverca, (i<span class=\"_ _1\"></span>i) Noverca Italia <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>TIM <span class=\"_ _7\"> </span>si <span class=\"_ _6\"> </span>obbligavano <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>far <span class=\"_ _7\"> </span>estinguere<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>causa <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>opposi<span class=\"_ _0\"></span>zione <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>decreto <span class=\"_ _7\"> </span>ingi<span class=\"_ _0\"></span>untivo <span class=\"_ _7\"> </span>NRG 24812/2021, <span class=\"_ _5\"> </span>restando <span class=\"_ _5\"> </span>obbli<span class=\"_ _0\"></span>go <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>capo <span class=\"_ _5\"> </span>a <span class=\"_\"> </span>TIM <span class=\"_ _5\"> </span>a <span class=\"_ _6\"> </span>non <span class=\"_\"> </span>agire <span class=\"_ _5\"> </span>esecutivamente <span class=\"_\"> </span>in <span class=\"_ _6\"> </span>forza <span class=\"_\"> </span>del <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span>creto ingiuntivo <span class=\"_ _4\"></span>del <span class=\"_ _20\"></span>Tribunal<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>Roma <span class=\"_ _8\"></span>n. <span class=\"_ _8\"></span>3713/2021 <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>19/02/2021 <span class=\"_ _8\"></span>(NRG <span class=\"_ _4\"> </span>8277/2021). <span class=\"_ _8\"></span>A <span class=\"_ _4\"> </span>seguito <span class=\"_ _8\"></span>del deposito <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>suddetto <span class=\"_ _9\"></span>atto <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>desistenza, <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>Tribunale <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>Roma <span class=\"_ _a\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>dichia<span class=\"_ _0\"></span>rato <span class=\"_ _a\"></span>estinto <span class=\"_ _9\"></span>il <span class=\"_ _a\"></span>procedimento<span class=\"_ _0\"></span> prefallimentare (NRG 999/2021).  In riferimento alle condotte illecite che hanno originato il<span class=\"_ _0\"></span> Credito, oggetto di accer<span class=\"_ _1\"></span>tament<span class=\"_ _0\"></span>o nel corso di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>procedimento <span class=\"_ _a\"></span>penale <span class=\"_ _0\"></span>incardinato <span class=\"_ _0\"></span>innanzi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cat<span class=\"_ _0\"></span>ania <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>reato <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>all\u2019art. <span class=\"_ _0\"></span>647 c.p. (fattispecie poi abrogata appena pochi mesi prima della pronuncia del Tribunale), \u00e8 stata avviata<span class=\"_ _0\"></span> da <span class=\"_ _3\"></span>Noverca <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>un\u2019azione <span class=\"_ _3\"></span>cautelare <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ex <span class=\"_ _3\"></span>art<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>671 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>669 <span class=\"_ _1\"></span>bis <span class=\"_ _1\"></span>c.p.c. <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>confronti <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>soggetto<span class=\"_ _0\"></span> precedentemente imputato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ridetto procedimento penale, <span class=\"_ _1\"></span>e di <span class=\"_ _1\"></span>due societ\u00e0 <span class=\"_ _1\"></span>a lui <span class=\"_ _1\"></span>riferibili, allo <span class=\"_ _1\"></span>scopo<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>igare i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>garanzi<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proprio <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>giudizio <span class=\"_ _a\"></span>di <span class=\"_ _0\"></span>merito instaurato. I<span class=\"_ _1\"></span>l suddetto ricorso per <span class=\"_ _1\"></span>sequestro co<span class=\"_ _1\"></span>nservat<span class=\"_ _0\"></span>ivo ha per <span class=\"_ _3\"></span>oggetto le quote sociali <span class=\"_ _1\"></span>di pertinenza dell\u2019ex <span class=\"_ _4\"> </span>imputato <span class=\"_ _4\"> </span>ed <span class=\"_ _7\"> </span>i <span class=\"_ _4\"> </span>co<span class=\"_ _0\"></span>nti <span class=\"_ _4\"> </span>correnti <span class=\"_ _4\"> </span>intesta<span class=\"_ _0\"></span>ti <span class=\"_ _4\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>predette <span class=\"_ _4\"> </span>due <span class=\"_ _4\"> </span>soci<span class=\"_ _0\"></span>et\u00e0. <span class=\"_ _4\"> </span>A <span class=\"_ _7\"> </span>seguito <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>pronuncia <span class=\"_ _4\"> </span>di<span class=\"_ _0\"></span> incompetenza <span class=\"_ _20\"></span>te<span class=\"_ _0\"></span>rritoriale <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Tribunale <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Roma<span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>battuta <span class=\"_ _8\"></span>adito, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>causa <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _8\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _20\"></span>ri<span class=\"_ _0\"></span>assunta presso <span class=\"_ _7\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>T<span class=\"_ _0\"></span>ribunale <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>Catania <span class=\"_ _7\"> </span>(RG <span class=\"_ _6\"> </span>12057/2022) <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>si <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _7\"> </span>definita <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>data <span class=\"_ _6\"> </span>21 <span class=\"_ _7\"> </span>novembre <span class=\"_ _6\"> </span>2022 <span class=\"_ _6\"> </span>con ordinanza confermativa <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sequestro (i) sui <span class=\"_ _0\"></span>beni d<span class=\"_ _0\"></span>el predetto <span class=\"_ _0\"></span>soggetto prec<span class=\"_ _0\"></span>edentemente imputato <span class=\"_ _0\"></span>nel ridetto procedimento penale o <span class=\"_ _1\"></span>su somme o cose <span class=\"_ _1\"></span>dovute a loro <span class=\"_ _1\"></span>fino a concorrenza <span class=\"_ _1\"></span>di euro 420.643,98. (ii) <span class=\"_ _4\"> </span>sui <span class=\"_ _4\"> </span>beni <span class=\"_ _4\"> </span>della <span class=\"_ _4\"> </span>societ\u00e0 <span class=\"_ _8\"></span>riferibile <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>suddetto <span class=\"_ _4\"> </span>soggetto <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>su <span class=\"_ _4\"></span>somme <span class=\"_ _4\"></span>o <span class=\"_ _8\"></span>cose <span class=\"_ _4\"> </span>dovute <span class=\"_ _4\"> </span>a <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>fino <span class=\"_ _8\"></span>a concorrenza di <span class=\"_ _1\"></span>euro 156.185,10. (iii) sui ben<span class=\"_ _1\"></span>i della <span class=\"_ _1\"></span>societ\u00e0 riferibile al <span class=\"_ _1\"></span>suddetto soggetto o su somme o cose dovute <span class=\"_ _0\"></span>a loro fino <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>concorrenza di <span class=\"_ _0\"></span>euro 137.760,90. <span class=\"_ _0\"></span>L\u2019ordinanza \u00e8 <span class=\"_ _0\"></span>stata reclam<span class=\"_ _0\"></span>ata dinanzi al<span class=\"_ _0\"></span> Tribunale <span class=\"_ _1\"></span>di Catania <span class=\"_ _1\"></span>in composizione collegiale (RG <span class=\"_ _1\"></span>15661/2022) <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019udie<span class=\"_ _0\"></span>nza si <span class=\"_ _1\"></span>\u00e8 ten<span class=\"_ _1\"></span>uta il giorno <span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>0 gennaio 2023. I<span class=\"_ _1\"></span>l Collegio si \u00e8 <span class=\"_ _1\"></span>riservato e ad<span class=\"_ _1\"></span> oggi si \u00e8 ancora <span class=\"_ _1\"></span>in attesa del <span class=\"_ _1\"></span>provvedimento. Nelle more la <span class=\"_ _3\"></span>Societ\u00e0 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>provveduto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>trascrizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>seque<span class=\"_ _0\"></span>stro <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>societarie <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>registri <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>im<span class=\"_ _0\"></span>prese di <span class=\"_ _4\"> </span>competenza <span class=\"_ _4\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>territori<span class=\"_ _0\"></span>o. <span class=\"_ _4\"> </span>Relativamente <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>sequestro <span class=\"_ _4\"> </span>sui <span class=\"_ _4\"></span>conti <span class=\"_ _4\"></span>correnti <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _8\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _4\"></span>iscritta <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>ruolo innanzi al T<span class=\"_ _0\"></span>ribunale <span class=\"_ _0\"></span>di Ca<span class=\"_ _0\"></span>tania la <span class=\"_ _0\"></span>procedura R<span class=\"_ _0\"></span>.G. 4625/2022 <span class=\"_ _0\"></span>e l\u2019udie<span class=\"_ _0\"></span>nza di <span class=\"_ _0\"></span>convalida <span class=\"_ _0\"></span>\u00e8 fissata <span class=\"_ _0\"></span>per il<span class=\"_ _a\"></span> giorno <span class=\"_ _0\"></span>18 aprile <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>Da <span class=\"_ _0\"></span>ultimo<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>\u00e8 stato <span class=\"_ _0\"></span>ritualm<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>introdotto <span class=\"_ _0\"></span>innanzi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Tribunale di <span class=\"_ _0\"></span>Ca<span class=\"_ _0\"></span>tania <span class=\"_ _0\"></span>(RG 605/2023) <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>giu<span class=\"_ _0\"></span>dizio <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>merito<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>nei <span class=\"_ _7\"> </span>confronti <span class=\"_ _6\"> </span>del <span class=\"_ _7\"> </span>soggetto <span class=\"_ _6\"> </span>precedentemente <span class=\"_ _7\"> </span>imput<span class=\"_ _0\"></span>ato <span class=\"_ _7\"> </span>nel <span class=\"_ _7\"> </span>ridetto<span class=\"_ _0\"></span> procedimento <span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>ale, <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>due <span class=\"_ _a\"></span>societ\u00e0 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>lui <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>ribili, <span class=\"_ _a\"></span>che <span class=\"_ _0\"></span>sar\u00e0 <span class=\"_ _a\"></span>chiamato, <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>prima <span class=\"_ _a\"></span>comparizione, all\u2019udienza fissa per il 25 maggio 2023. Contenzioso tributario - Acotel Interactive India Alla <span class=\"_ _7\"> </span>fine <span class=\"_ _4\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>2018 <span class=\"_ _7\"> </span>ed <span class=\"_ _7\"> </span>alla <span class=\"_ _7\"> </span>fine <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span>2019, <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>controllata <span class=\"_ _7\"> </span><span class=\"ff4\">Acotel <span class=\"_ _7\"> </span>Interactive <span class=\"_ _7\"> </span>India <span class=\"_ _7\"> </span>Private <span class=\"_ _7\"> </span>Limited</span> (\u201cAcotel <span class=\"_ _8\"></span>India\u201d) <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stata<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>soggetta <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>verifi<span class=\"_ _0\"></span>ca <span class=\"_ _8\"></span>fiscale <span class=\"_ _20\"></span>r<span class=\"_ _0\"></span>elativamente, <span class=\"_ _8\"></span>ris<span class=\"_ _0\"></span>pettivamente, <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>periodo 2015-2016 <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>2016-2017, <span class=\"_ _1\"></span>entrambe culminate <span class=\"_ _3\"></span>con la <span class=\"_ _3\"></span>notif<span class=\"_ _0\"></span>ica <span class=\"_ _1\"></span>di un <span class=\"_ _3\"></span>avviso di <span class=\"_ _1\"></span>accertamento con <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>autorit\u00e0 <span class=\"_ _20\"></span>fiscali <span class=\"_ _20\"></span>locali <span class=\"_ _20\"></span>hanno <span class=\"_ _9\"></span>dis<span class=\"_ _0\"></span>conosciuto <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>deduzione <span class=\"_ _20\"></span>dei <span class=\"_ _9\"></span>pagame<span class=\"_ _0\"></span>nti <span class=\"_ _9\"></span>delle <span class=\"_ _20\"></span><span class=\"ff4\">distribution </span>fees<span class=\"ff1\"> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>stessa <span class=\"_ _a\"></span>ha <span class=\"_ _0\"></span>erog<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>confronti <span class=\"_ _a\"></span>della <span class=\"_ _0\"></span>sua <span class=\"_ _a\"></span>controllante <span class=\"_ _0\"></span>statunitense <span class=\"_ _0\"></span></span>Acote<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Interactive <span class=\"_ _0\"></span>Inc<span class=\"ff1\">.. </span>Tale <span class=\"_ _a\"></span>cont<span class=\"_ _0\"></span>estazione <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>asce <span class=\"_ _9\"></span>dalla <span class=\"_ _9\"></span>riqualificazione<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span><span class=\"ff4\">distr<span class=\"_ _0\"></span>ibution <span class=\"_ _9\"></span>fees</span> <span class=\"_ _9\"></span>come <span class=\"_ _9\"></span><span class=\"ff4\">royalty</span> <span class=\"_ _20\"></span>che, <span class=\"_ _9\"></span>secondo <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> parere <span class=\"_ _20\"></span>degli <span class=\"_ _8\"></span>accertatori, <span class=\"_ _4\"></span>av<span class=\"_ _1\"></span>rebbero <span class=\"_ _20\"></span>dovuto<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>assoggettate <span class=\"_ _20\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ritenut<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>fis<span class=\"_ _0\"></span>cale <span class=\"_ _20\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>A<span class=\"_ _0\"></span>cotel India. <span class=\"_ _9\"></span>Secondo <span class=\"_ _8\"></span>quanto <span class=\"_ _20\"></span>previsto <span class=\"_ _20\"></span>dalla <span class=\"_ _8\"></span>legislazione <span class=\"_ _20\"></span>locale, <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>mancato <span class=\"_ _20\"></span>assog<span class=\"_ _0\"></span>gettamento <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>ritenuta <span class=\"_ _20\"></span>da parte <span class=\"_ _20\"></span>della <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _20\"></span>comporta, <span class=\"_ _8\"></span>secondo <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>autorit\u00e0 <span class=\"_ _8\"></span>lo<span class=\"_ _0\"></span>cali, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>conseguente <span class=\"_ _8\"></span>indeducibilit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>relativo costo. Da <span class=\"_ _3\"></span>tale rilievo \u00e8 <span class=\"_ _3\"></span>sca<span class=\"_ _0\"></span>turita una <span class=\"_ _3\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 potenziale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circa <span class=\"_ _1\"></span>910 migliaia di <span class=\"_ _1\"></span>dollari per <span class=\"_ _3\"></span>il periodo 2015-2016 e di circa 738 migliaia<span class=\"_ _0\"></span> di dollari per il periodo 2016-2017. La <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>presentato <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mpestivamente <span class=\"_ _0\"></span>ricorso <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span><span class=\"ff4\">Acot<span class=\"_ _0\"></span>el </span>Interactive<span class=\"ff1\"> non <span class=\"_ _0\"></span>pu\u00f2 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>cun modo <span class=\"_ _0\"></span>esser<span class=\"_ _0\"></span>e qualific<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>come ac<span class=\"_ _0\"></span>cordo di <span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>enza <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>sfruttamento <span class=\"_ _0\"></span>di </span>un bene <span class=\"_ _1\"></span>immateriale ma <span class=\"_ _1\"></span>esclusivamente come <span class=\"_ _1\"></span>un accord<span class=\"_ _1\"></span>o per la <span class=\"_ _1\"></span>rivendita di <span class=\"_ _1\"></span>prodotti digitali <span class=\"_ _1\"></span>a fav<span class=\"_ _1\"></span>ore di consumatori finali.   La <span class=\"ff4\">Softlab <span class=\"_ _8\"></span>S.p.A.</span>, <span class=\"_ _8\"></span>nonostante <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>parere <span class=\"_ _20\"></span>esp<span class=\"_ _0\"></span>resso <span class=\"_ _8\"></span>dall\u2019esperto <span class=\"_ _8\"></span>coinvolto <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>quale <span class=\"_ _4\"></span>ritiene <span class=\"_ _20\"></span>che <span class=\"_ _8\"></span>ci <span class=\"_ _20\"></span>si<span class=\"_ _0\"></span>ano buone possibilit\u00e0 <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i ri<span class=\"_ _1\"></span>corsi presentati <span class=\"_ _1\"></span>vengano accolti <span class=\"_ _1\"></span>e ch<span class=\"_ _1\"></span>e quindi <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> rischio sotteso <span class=\"_ _3\"></span>alle<span class=\"_ _0\"></span> fa<span class=\"_ _1\"></span>ttispecie in esame <span class=\"_ _1\"></span>non possa essere qualificato come probabile, ha <span class=\"_ _1\"></span>tuttavia ritenuto prudenziale mantenere nel proprio <span class=\"_ _4\"> </span>bilancio <span class=\"_ _4\"> </span>consolidato <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>fondo <span class=\"_ _4\"> </span>stanziato <span class=\"_ _7\"> </span>dalla <span class=\"_ _4\"> </span><span class=\"ff4\">Acotel <span class=\"_ _4\"> </span>Interactive <span class=\"_ _4\"> </span>India <span class=\"_ _7\"> </span>Private <span class=\"_ _4\"> </span>Limited</span> <span class=\"_ _4\"> </span>nel proprio <span class=\"_ _3\"></span>bil<span class=\"_ _0\"></span>ancio, <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>7<span class=\"_ _0\"></span>33 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro. <span class=\"_ _3\"></span>Si<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se<span class=\"_ _0\"></span>gnala <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _1\"></span>presente <span class=\"_ _3\"></span>Rel<span class=\"_ _0\"></span>azione, <span class=\"_ _1\"></span>Acotel India ha liquidit\u00e0 pari a 698 migli<span class=\"_ _0\"></span>aia di euro accantonata per far fronte a tale passivit\u00e0.<span class=\"fc7\"> </span>3.17.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs6\">GARAN<span class=\"_ _0\"></span>ZIE E IMPEGNI </span>Non <span class=\"_ _3\"></span>sussisto<span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>approvazione <span class=\"_ _3\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>prese<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>rela<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>gar<span class=\"_ _0\"></span>anzie <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>impegni <span class=\"_ _1\"></span>specifici, <span class=\"_ _3\"></span>se non gli <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pegni <span class=\"_ _0\"></span>assunti <span class=\"_ _a\"></span>con l<span class=\"_ _0\"></span>\u2019accensione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziamento <span class=\"_ _0\"></span>nel <span class=\"_ _a\"></span>giugno <span class=\"_ _0\"></span>2021 <span class=\"_ _a\"></span>funzionale <span class=\"_ _0\"></span>all\u2019<span class=\"_ _0\"></span>acquisizione del Ramo Insurance, descritto nei capitoli precede<span class=\"_ _0\"></span>nti. 3.18.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">RAP<span class=\"_ _0\"></span>PORTI CON <span class=\"_ _1\"></span>PARTI CORRELATE </span>I rapporti con parti correlate rappresentati nei prospett<span class=\"_ _0\"></span>i di bilancio sono relativi: R<span class=\"_ _1\"></span>AP<span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ORT<span class=\"_ _a\"></span>I<span class=\"_ _20\"></span> <span class=\"_ _0\"></span>CON L<span class=\"_ _9\"></span>E<span class=\"_ _0\"></span> AL<span class=\"_ _9\"></span>T<span class=\"_ _a\"></span>RE<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S<span class=\"_ _3\"></span>O<span class=\"_ _0\"></span>CI<span class=\"_ _9\"></span>E<span class=\"_ _0\"></span>T<span class=\"_ _9\"></span>A'<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span>L<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>RUP<span class=\"_ _3\"></span>P<span class=\"_ _3\"></span>O(m<span class=\"_ _19d\"></span>i<span class=\"_ _9\"> </span>gl<span class=\"_ _9\"> </span>i<span class=\"_ _9\"> </span>ai<span class=\"_ _9\"> </span>a d<span class=\"_ _1\"></span>i<span class=\"_ _9\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ur<span class=\"_ _a\"></span>o)F<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>ar<span class=\"_ _0\"></span>i<span class=\"_ _1f4\"></span>C<span class=\"_ _1\"></span>o<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _11\"></span>r<span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _1b4\"> </span>N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _11\"></span>om<span class=\"_ _11\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _11\"></span>r<span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _187\"> </span>A<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>tr<span class=\"_ _a\"></span>is<span class=\"_ _11\"></span>oc<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>oll<span class=\"_ _a\"></span>ate<span class=\"_ _6a\"> </span>c<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _ce\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>ti<span class=\"_ _1e0\"> </span>c<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _11\"></span>di<span class=\"_ _0\"></span>ti<span class=\"_ _ce\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _11\"></span>bi<span class=\"_ _0\"></span>ti<span class=\"_ _112\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _1a6\"> </span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>c<span class=\"_ _3\"></span>avi<span class=\"_ _152\"> </span>o<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ri<span class=\"_ _a\"></span> <span class=\"_ _1e1\"> </span>p<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>ve<span class=\"_ _11\"></span>nti<span class=\"_ _110\"> </span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _1e1\"> </span>p<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>ve<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>tiN<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rca <span class=\"_ _1\"></span>It<span class=\"_ _0\"></span>al<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>a S.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>.<span class=\"_ _1e2\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1e4\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>el<span class=\"_ _a\"></span> D<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bras<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span> L<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>a<span class=\"_ _d8\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>    <span class=\"_ _3\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> G<span class=\"_ _1\"></span>BR L<span class=\"_ _3\"></span>t<span class=\"_ _a\"></span>d<span class=\"_ _1e5\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1e4\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> s<span class=\"_ _11\"></span>oc<span class=\"_ _11\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>tr<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>tiT<span class=\"_ _3\"></span>ech<span class=\"_ _a\"></span> Rai<span class=\"_ _0\"></span>n<span class=\"_ _a\"></span> S<span class=\"_ _1\"></span>.p<span class=\"_ _0\"></span>.A<span class=\"_ _3\"></span>.<span class=\"_ _1e6\"> </span>0<span class=\"_ _1b0\"> </span>4<span class=\"_ _172\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1e7\"> </span>0<span class=\"_ _1b0\"> </span>0<span class=\"_ _1bd\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> T<span class=\"_ _1\"></span>ech<span class=\"_ _0\"></span> S.p.A<span class=\"_ _1\"></span>.<span class=\"_ _1e8\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _1a2\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _85\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _13d\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>6<span class=\"_ _1a2\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _1e9\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _1b0\"> </span>3<span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _81\"> </span>4So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> H<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _a\"></span> s<span class=\"_ _0\"></span>.r.<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>.<span class=\"_ _1cb\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _1b4\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _13d\"> </span>2<span class=\"_ _a\"></span>6<span class=\"_ _a\"></span>6<span class=\"_ _15a\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _85\"> </span>9<span class=\"_ _83\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> H<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _a\"></span> s<span class=\"_ _0\"></span>.r.<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>(Ri<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> at<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>)<span class=\"_ _1bf\"> </span>5<span class=\"_ _a\"></span>4<span class=\"_ _0\"></span>0al<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _11\"></span>orr<span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ateBu<span class=\"_ _0\"></span>ck<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>e In<span class=\"_ _0\"></span>c.<span class=\"_ _1ea\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>3<span class=\"_ _a\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _a\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _15a\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _13d\"> </span>1<span class=\"_ _0\"></span>9<span class=\"_ _a\"></span>9<span class=\"_ _1a6\"> </span>1<span class=\"_ _a\"></span>.01<span class=\"_ _a\"></span>0Bu<span class=\"_ _0\"></span>ck<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>e It<span class=\"_ _0\"></span>al<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>a S.<span class=\"_ _1\"></span>r.l<span class=\"_ _0\"></span>.<span class=\"_ _1eb\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1e4\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> D<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>g<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> S.p.A<span class=\"_ _1\"></span>.<span class=\"_ _1ec\"> </span>4<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>3<span class=\"_ _c5\"> </span>-2<span class=\"_ _141\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _15a\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _13d\"> </span>5<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>1<span class=\"_ _83\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _a\"></span>6<span class=\"_ _141\"> </span>0<span class=\"_ _1ed\"> </span>4<span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> D<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>g<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> S.p.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> (Ris<span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>)<span class=\"_ _f6\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6U<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>e S.<span class=\"_ _1\"></span>r.l<span class=\"_ _0\"></span>.<span class=\"_ _fc\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _13b\"> </span>5<span class=\"_ _1b4\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _b5\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _141\"> </span>-<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   D<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>al<span class=\"_ _0\"></span>g<span class=\"_ _a\"></span>o<span class=\"_ _0\"></span> S.<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>.A<span class=\"_ _3\"></span>.<span class=\"_ _1e6\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _13b\"> </span>8<span class=\"_ _15a\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1ef\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _b2\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _1b4\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> W<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ev<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>S.r.<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>.<span class=\"_ _1f0\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _a\"></span>5<span class=\"_ _1ed\"> </span>0<span class=\"_ _85\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1ef\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _13d\"> </span>9<span class=\"_ _0\"></span>1<span class=\"_ _a\"></span>7<span class=\"_ _15a\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _85\"> </span>3<span class=\"_ _83\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>8<span class=\"_ _1bd\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1ef\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> W<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ev<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>S.r.<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>(Ri<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span> at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>)<span class=\"_ _30\"> </span>1<span class=\"_ _0\"></span>.49<span class=\"_ _a\"></span>6V<span class=\"_ _1\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>as<span class=\"_ _a\"></span> s.r.l<span class=\"_ _0\"></span>.<span class=\"_ _19\"> </span>1<span class=\"_ _1b0\"> </span>0<span class=\"_ _85\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1f1\"> </span>5<span class=\"_ _1e3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1d2\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _172\"> </span>0<span class=\"_ _1b0\"> </span>0<span class=\"_ _1bd\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1ef\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> In<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>u<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>ri<span class=\"_ _0\"></span>al<span class=\"_ _a\"></span> Serv<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ces<span class=\"_ _a\"></span> S.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>.<span class=\"_ _15b\"> </span>1<span class=\"_ _15a\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1f2\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1ef\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _172\"> </span>1<span class=\"_ _1b0\"> </span>1Cl<span class=\"_ _0\"></span>ama S.<span class=\"_ _1\"></span>r.l<span class=\"_ _0\"></span>.<span class=\"_ _c\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1ef\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>1<span class=\"_ _15a\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _b5\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _a0\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1ef\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1ef\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   T<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>tal<span class=\"_ _0\"></span>e<span class=\"_ _1f3\"> </span>3.0<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>19<span class=\"_ _159\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1e9\"> </span>3.<span class=\"_ _1\"></span>728<span class=\"_ _159\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _10c\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _112\"> </span>2.6<span class=\"_ _1\"></span>63<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1a4\"> </span>357<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>43<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>304<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _129\"> </span>199<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _118\"> </span>1.<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>13<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> Si elencano di seguito i principali rapporti con part<span class=\"_ _0\"></span>i correlate: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">3.697 <span class=\"_ _a\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>riconducibili <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>valutazione <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span><span class=\"ff4\">fair <span class=\"_ _9\"></span>value</span> <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>finanziamento <span class=\"_ _9\"></span>soci <span class=\"_ _a\"></span>di<span class=\"_ _0\"></span> </span></span>durata <span class=\"_\"> </span>quinquennale <span class=\"_ _14\"> </span>vantato <span class=\"_\"> </span>nei <span class=\"_ _14\"> </span>confronti <span class=\"_\"> </span>di <span class=\"_ _14\"> </span><span class=\"ff4\">Bucksense <span class=\"_\"> </span>Inc.</span> <span class=\"_ _14\"> </span>remunerato <span class=\"_\"> </span>al <span class=\"_\"> </span>4%<span class=\"_ _0\"></span> <span class=\"_\"> </span>annuo; l\u2019adeguamento <span class=\"_ _6\"> </span>al <span class=\"_ _5\"> </span><span class=\"ff4\">fair <span class=\"_\"> </span>value</span> <span class=\"_ _7\"> </span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _6\"> </span>contabil<span class=\"_ _0\"></span>izzato <span class=\"_ _6\"> </span>a <span class=\"_ _5\"> </span>conto <span class=\"_ _5\"> </span>economico; <span class=\"_ _6\"> </span>t<span class=\"_ _0\"></span>ale <span class=\"_ _5\"> </span>finanziamento matura interessi pari al 4% annuo, contabilizz<span class=\"_ _0\"></span>ati tra i proventi finanziari; \uf0b7<span class=\"ff8\"> <span class=\"_ _18\"> </span><span class=\"ff1\">917 <span class=\"_ _a\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _a\"></span>rela<span class=\"_ _0\"></span>tive <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>servizi<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>amminist<span class=\"_ _0\"></span>rativi <span class=\"_ _a\"></span>resi <span class=\"_ _0\"></span>dalla <span class=\"_ _9\"></span>Wiseview <span class=\"_ _0\"></span>in <span class=\"_ _9\"></span>forza </span></span>del <span class=\"_ _0\"></span>contratto <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">outsourcing</span> <span class=\"_ _a\"></span>stipulato <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>4 <span class=\"_ _0\"></span>gennaio <span class=\"_ _0\"></span>2021 <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>prorogato <span class=\"_ _a\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _a\"></span>1\u00b0 <span class=\"_ _a\"></span>febbraio<span class=\"_ _0\"></span> 2022; \uf0b7<span class=\"ff8\"> <span class=\"_ _18\"> </span><span class=\"ff1\">913 <span class=\"_ _0\"></span>migli<span class=\"_ _0\"></span>aia di euro relat<span class=\"_ _0\"></span>ive alle <span class=\"_ _0\"></span>consulenze tecni<span class=\"_ _0\"></span>che erogate dall<span class=\"_ _0\"></span>a controllant<span class=\"_ _0\"></span>e Softlab T<span class=\"_ _0\"></span>ech </span></span>per attivit\u00e0 dirette ai clienti della<span class=\"_ _0\"></span> Societ\u00e0; \uf0b7<span class=\"ff8\"> <span class=\"_ _18\"> </span><span class=\"ff1\">380 <span class=\"_ _4\"> </span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _8\"></span>rel<span class=\"_ _0\"></span>ative <span class=\"_ _4\"> </span>alle <span class=\"_ _4\"></span>consulenze <span class=\"_ _4\"></span>tecniche <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rogate <span class=\"_ _4\"> </span>da <span class=\"_ _4\"> </span>Softlab <span class=\"_ _4\"> </span>Digi <span class=\"_ _4\"> </span>per <span class=\"_ _4\"></span>attivit\u00e0 </span></span>dirette ai clienti della Socie<span class=\"_ _0\"></span>t\u00e0; \uf0b7<span class=\"ff8\"> <span class=\"_ _18\"> </span><span class=\"ff1\">266 <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _20\"></span>relativ<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>servizi <span class=\"_ _20\"></span>ammi<span class=\"_ _0\"></span>nistrativi <span class=\"_ _8\"></span>resi <span class=\"_ _8\"></span>da <span class=\"_ _20\"></span>Softlab <span class=\"_ _8\"></span>Holding <span class=\"_ _8\"></span>in </span></span>forza <span class=\"_ _8\"></span>del <span class=\"_ _4\"> </span>contratto <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span><span class=\"ff4\">outsourcing</span> <span class=\"_ _8\"></span>stip<span class=\"_ _0\"></span>ulato <span class=\"_ _8\"></span>in <span class=\"_ _4\"> </span>data <span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>gennaio <span class=\"_ _4\"></span>2021 <span class=\"_ _8\"></span>e <span class=\"_ _4\"></span>prorogato <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>1<span class=\"_ _0\"></span>\u00b0 febbraio 2022. Gli <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>tri <span class=\"_ _0\"></span>rapporti <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>relativi <span class=\"_ _9\"></span>principalmente <span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>servizi <span class=\"_ _a\"></span>erogati <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/o <span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>evuti <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Gruppo <span class=\"_ _0\"></span>alle <span class=\"_ _a\"></span>e/o <span class=\"_ _a\"></span>dalle altre parti correlate.  Le <span class=\"_\"> </span>operazi<span class=\"_ _1\"></span>oni <span class=\"_\"> </span>con <span class=\"_\"> </span>Parti <span class=\"_ _5\"> </span>Correlate <span class=\"_\"> </span>sono <span class=\"_\"> </span>disciplinate <span class=\"_ _5\"> </span>dalla <span class=\"_\"> </span>procedura <span class=\"_ _5\"> </span>Operazioni <span class=\"_\"> </span>Parti <span class=\"_\"> </span>Correlate adottata dal<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Ammi<span class=\"_ _0\"></span>nistrazione dell<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>glio <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>prevede<span class=\"_ _0\"></span> che<span class=\"_ _0\"></span> <span class=\"ff4\">i<span class=\"_ _0\"></span>)</span> il<span class=\"_ _0\"></span> Comitato <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>Operazioni <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>Parti <span class=\"_ _25\"> </span>Correlate <span class=\"_ _25\"> </span>esprima <span class=\"_ _25\"> </span>un <span class=\"_ _25\"> </span>parere <span class=\"_ _25\"> </span>motivato <span class=\"_ _25\"> </span>non <span class=\"_ _25\"> </span>vincolante sull\u2019interesse <span class=\"_ _25\"> </span>della <span class=\"_ _25\"> </span>Soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>compimento <span class=\"_ _23\"> </span>dell\u2019operazione <span class=\"_ _13\"> </span>non<span class=\"_ _0\"></span>ch\u00e9 <span class=\"_ _25\"> </span>sulla <span class=\"_ _25\"> </span>conveni<span class=\"_ _0\"></span>enza <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>sulla correttezza sostanziale <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lle co<span class=\"_ _1\"></span>ndizioni pattuite <span class=\"_ _1\"></span><span class=\"ff4\">ii)<span class=\"ff1\"> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di operazioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>maggiore rilevanza, <span class=\"_ _1\"></span>venga </span></span>diffuso <span class=\"_ _14\"> </span>immediatamente <span class=\"_\"> </span>al <span class=\"_ _14\"> </span>mercato <span class=\"_\"> </span>un <span class=\"_ _14\"> </span>documento <span class=\"_\"> </span>in<span class=\"_ _0\"></span>formativo <span class=\"_\"> </span>redatto <span class=\"_ _14\"> </span>ai <span class=\"_\"> </span>sensi<span class=\"_ _0\"></span> <span class=\"_\"> </span>dell<span class=\"_ _0\"></span>\u2019art. <span class=\"_\"> </span>5 <span class=\"_ _14\"> </span>del  regolamento ad<span class=\"_ _1\"></span>ottato dalla Consob <span class=\"_ _3\"></span>con delibera n. <span class=\"_ _1\"></span>17221 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>12 marzo <span class=\"_ _1\"></span>2010 e <span class=\"_ _1\"></span>modificato, <span class=\"_ _1\"></span>da ultimo, con <span class=\"_ _0\"></span>delibera <span class=\"_ _a\"></span>n. <span class=\"_ _0\"></span>21396 <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>10 <span class=\"_ _a\"></span>giugno <span class=\"_ _0\"></span>2020 <span class=\"_ _a\"></span>(di <span class=\"_ _a\"></span>seguito <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>\u201c<span class=\"ff5\">Regolamento <span class=\"_ _a\"></span>OPC</span>\u201d) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>della <span class=\"_ _a\"></span>procedur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>in materia <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>op<span class=\"_ _0\"></span>erazioni <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"> </span>parti <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>rrelate <span class=\"_ _7\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Soci<span class=\"_ _0\"></span>et\u00e0. <span class=\"_ _7\"> </span>In <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _7\"> </span>30 <span class=\"_ _6\"> </span>giugno <span class=\"_ _7\"> </span>2021, <span class=\"_ _7\"> </span>il <span class=\"_ _6\"> </span>Consiglio<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>di Amministrazione <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>Societ\u00e0 <span class=\"_ _7\"> </span>ha <span class=\"_ _4\"> </span>approvato <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>nuova <span class=\"_ _7\"> </span>versione <span class=\"_ _7\"> </span>della <span class=\"_ _4\"> </span>proc<span class=\"_ _0\"></span>edura <span class=\"_ _4\"> </span>Op<span class=\"_ _0\"></span>erazioni <span class=\"_ _4\"> </span>Par<span class=\"_ _0\"></span>ti Correlate; <span class=\"_ _1\"></span>la stessa <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _1\"></span>resa <span class=\"_ _1\"></span>disponibil<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>tramite il <span class=\"_ _1\"></span>sistema di<span class=\"_ _1\"></span> st<span class=\"_ _1\"></span>occaggio <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pubblicata sul sito internet della Societ\u00e0 in da<span class=\"_ _0\"></span>ta 1\u00b0 luglio 2021. Acquisto di partecipazioni da azi<span class=\"_ _0\"></span>onisti Nell\u2019esercizio <span class=\"_ _20\"></span>2022 <span class=\"_ _8\"></span>non <span class=\"_ _4\"> </span>sono <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span>tercorse <span class=\"_ _20\"></span>opera<span class=\"_ _0\"></span>zioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>compravendita <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>partecipazioni <span class=\"_ _8\"></span>fra <span class=\"_ _8\"></span>societ\u00e0<span class=\"_ _0\"></span> facenti parte il Gruppo ed i suoi azionisti. Emolumenti attribu<span class=\"_ _0\"></span>iti ad azionisti per la partecipazione ad organi sociali Giovanni Casto ha maturato nel corso dell\u2019<span class=\"_ _0\"></span>esercizio 2022 i seguenti emolumenti:<span class=\"_ _0\"></span> a)<span class=\"ff8\"> <span class=\"_ _22\"> </span></span>euro <span class=\"_\"> </span>110 <span class=\"_\"> </span>migliaia <span class=\"_\"> </span>quale <span class=\"_\"> </span>Presidente <span class=\"_\"> </span>del <span class=\"_\"> </span>Consiglio <span class=\"_\"> </span>di <span class=\"_\"> </span>Amministrazione <span class=\"_\"> </span>di <span class=\"_\"> </span><span class=\"ff4\">Softlab <span class=\"_\"> </span>S.p.A.</span> maturato dal 1\u00b0 gennaio 2022 al 31 dicembre 2022. Al <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>dicembre <span class=\"_ _4\"> </span>2022,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>predetti <span class=\"_ _7\"> </span>emolumenti, <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>so<span class=\"_ _0\"></span>pra <span class=\"_ _4\"> </span>citato <span class=\"_ _4\"> </span>amminis<span class=\"_ _0\"></span>tratore <span class=\"_ _4\"> </span>vanta <span class=\"_ _4\"> </span>crediti<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>nei confronti del Gruppo per complessivi euro 5.118. Operazioni con altre parti correlate Il <span class=\"_\"> </span>valore <span class=\"_\"> </span>complessivo <span class=\"_ _14\"> </span>del <span class=\"_\"> </span>costo <span class=\"_ _14\"> </span>sostenuto <span class=\"_\"> </span>nel <span class=\"_\"> </span>2022 <span class=\"_ _14\"> </span>per <span class=\"_\"> </span>retribuzioni <span class=\"_\"> </span>spett<span class=\"_ _0\"></span>anti <span class=\"_\"> </span>ai <span class=\"_ _14\"> </span>Dirigenti <span class=\"_\"> </span>con responsabilit\u00e0 <span class=\"_ _3\"></span>str<span class=\"_ _0\"></span>ategiche <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>ci<span class=\"_ _0\"></span>rca <span class=\"_ _1\"></span>55 <span class=\"_ _3\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>compr<span class=\"_ _0\"></span>ensivo <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll\u2019accantonamento <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>FR, pari <span class=\"_ _1\"></span>nell\u2019esercizio a circa <span class=\"_ _1\"></span>4 migliaia <span class=\"_ _1\"></span>di euro, <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>er il periodo <span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _1\"></span>gennaio 2022 - <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _0\"></span> 2022. <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>ale onere non include i contributi previdenziali a c<span class=\"_ _0\"></span>arico del datore di lavoro. Il valore complessivo del costo sostenuto nel 2022 per altre parti correlate s<span class=\"_ _0\"></span>i riferisce a: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">Davide Ca<span class=\"_ _0\"></span>rnevale, <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>107<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _a\"></span>comprensivo <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>accant<span class=\"_ _0\"></span>onamento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>FR, </span></span>pari <span class=\"_ _9\"></span>nell\u2019esercizio <span class=\"_ _20\"></span>a <span class=\"_ _9\"></span>circ<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>7 <span class=\"_ _20\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>euro, <span class=\"_ _9\"></span>per <span class=\"_ _20\"></span>il <span class=\"_ _9\"></span>periodo <span class=\"_ _20\"></span>1\u00b0 <span class=\"_ _9\"></span>gennaio <span class=\"_ _20\"></span>2022 <span class=\"_ _20\"></span>- <span class=\"_ _9\"></span>31 <span class=\"_ _20\"></span>dicembre 2022. Tale onere non include i contributi previdenziali a<span class=\"_ _0\"></span> carico del datore di lavoro; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">Cristian <span class=\"_ _a\"></span>Carnevale, <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>296 <span class=\"_ _9\"></span>migliaia <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>corrisposti <span class=\"_ _9\"></span>dalla <span class=\"_ _a\"></span>correlata <span class=\"_ _a\"></span><span class=\"ff4\">Buckse<span class=\"_ _0\"></span>nse <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span>c.</span> <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>il </span></span>periodo 1\u00b0 gennaio 2022 - 31 dicembre 2022;  entrambi soci dell\u2019azionista di min<span class=\"_ _0\"></span>oranza <span class=\"ff4\">Clama s.r.l.</span>.<span class=\"ff4\"> </span>Informativa sulle erogazioni pubbl<span class=\"_ _0\"></span>iche ex art. 125 Legge 124/2017 Con <span class=\"_ _a\"></span>riferimento <span class=\"_ _a\"></span>agli <span class=\"_ _a\"></span>obbli<span class=\"_ _0\"></span>ghi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>trasparenza <span class=\"_ _0\"></span>richi<span class=\"_ _0\"></span>esti <span class=\"_ _a\"></span>dall\u2019art. <span class=\"_ _a\"></span>125 <span class=\"_ _9\"></span>della <span class=\"_ _a\"></span>Legge <span class=\"_ _a\"></span>124/2017, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>segnala che n<span class=\"_ _0\"></span>ell\u2019esercizio 2021<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ato incassato<span class=\"_ _0\"></span> dal<span class=\"_ _0\"></span>la C<span class=\"_ _0\"></span>apogruppo <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contributo <span class=\"_ _0\"></span>pubbli<span class=\"_ _0\"></span>co <span class=\"_ _0\"></span>erogato <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>INEA (<span class=\"ff4\">Innovation <span class=\"_ _3\"></span>and <span class=\"_ _1\"></span>Networks <span class=\"_ _3\"></span>Exec<span class=\"_ _0\"></span>utive <span class=\"_ _3\"></span>Agency<span class=\"ff1\">), <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>522 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fronte<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sviluppo. </span></span>Eventi ed operazioni signif<span class=\"_ _0\"></span>icative non ricorrenti Nel <span class=\"_ _a\"></span>corso <span class=\"_ _a\"></span>dell\u2019esercizio <span class=\"_ _9\"></span>2022 <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ftlab <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>posto <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>essere <span class=\"_ _0\"></span>operazioni <span class=\"_ _9\"></span>significative <span class=\"_ _a\"></span>non ricorrenti <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Comunicazione <span class=\"_ _0\"></span>Consob <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>28 <span class=\"_ _0\"></span>luglio <span class=\"_ _a\"></span>2006 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>aggiunta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quelle <span class=\"_ _a\"></span>commentate in precedenza nella presente Rela<span class=\"_ _0\"></span>zione finanziaria. Posizioni o transazioni derivanti da operazioni<span class=\"_ _0\"></span> atipiche e/o inusuali Nel <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>dell\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _3\"></span>2022 <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Softlab<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>posto <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>atipic<span class=\"_ _0\"></span>he <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>inusuali<span class=\"_ _0\"></span> ai <span class=\"_\"> </span>sensi <span class=\"_\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_\"> </span>Comunicazione <span class=\"_\"> </span>Consob <span class=\"_\"> </span>del <span class=\"_ _5\"> </span>28 <span class=\"_\"> </span>luglio <span class=\"_\"> </span>2006 <span class=\"_\"> </span>in <span class=\"_ _5\"> </span>aggiunta <span class=\"_\"> </span>a <span class=\"_ _5\"> </span>quelle <span class=\"_\"> </span>commentate <span class=\"_\"> </span>in precedenza nella presente Relazione finanziaria.<span class=\"_ _0\"></span> Informazioni ai sensi dell\u2019art. 2427 del codice ci<span class=\"_ _0\"></span>vile, comma 16bis Il <span class=\"_ _4\"> </span>seguente <span class=\"_ _4\"> </span>prosp<span class=\"_ _0\"></span>etto, <span class=\"_ _7\"> </span>redatto <span class=\"_ _4\"> </span>ai <span class=\"_ _7\"> </span>sensi <span class=\"_ _4\"> </span>dell\u2019art. <span class=\"_ _7\"> </span>2427 <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span>codice <span class=\"_ _4\"> </span>civile, <span class=\"_ _7\"> </span>comma <span class=\"_ _4\"> </span>16bis, <span class=\"_ _7\"> </span>evidenzia <span class=\"_ _4\"> </span>i corrispettivi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>competenza <span class=\"_ _8\"></span>dell\u2019eser<span class=\"_ _0\"></span>cizio <span class=\"_ _8\"></span>2022 <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>servizi <span class=\"_ _4\"></span>di <span class=\"_ _20\"></span>revisione <span class=\"_ _4\"></span>e <span class=\"_ _20\"></span>per <span class=\"_ _8\"></span>quelli<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>diversi <span class=\"_ _8\"></span>dalla revisione resi dalla stessa Soci<span class=\"_ _0\"></span>et\u00e0 di revisione e da entit\u00e0 appartenenti alla s<span class=\"_ _0\"></span>ua rete.  (migliaia di<span class=\"_ _0\"></span> euro)Sogge<span class=\"_ _0\"></span>tto che <span class=\"_ _0\"></span>ha Destinata<span class=\"_ _0\"></span>rio<span class=\"_ _1d2\"> </span>Corrispettivi Tipologia <span class=\"_ _0\"></span>di servizieroga<span class=\"_ _0\"></span>to il ser<span class=\"_ _0\"></span>vizio202<span class=\"_ _0\"></span>2*Revisione contabile<span class=\"_ _19c\"> </span>RSM S.p.A.**<span class=\"_ _1b4\"> </span>Societ\u00e0 Capogrupp<span class=\"_ _0\"></span>o<span class=\"_ _1f5\"> </span>62<span class=\"_ _178\"></span>           <span class=\"_ _0\"></span>        Altri servizi <span class=\"_ _1f6\"> </span>RSM S.p.A,<span class=\"_ _a1\"> </span>Societ\u00e0 Capo<span class=\"_ _0\"></span>gruppo<span class=\"_ _a5\"> </span>5<span class=\"_ _178\"></span>           <span class=\"_ _0\"></span>          Totale<span class=\"_ _1f7\"> </span>67<span class=\"_ _1f8\"></span>       <span class=\"_ _0\"></span>            *: I<span class=\"_ _1\"></span> corrispettivi sono al netto di <span class=\"_ _0\"></span>eventuali spese addebitate e al lordo di eventuali in<span class=\"_ _0\"></span>dicizzazioni.**: RSM Societ\u00e0 di Revisione e Organizzazio<span class=\"_ _1\"></span>ne Conta<span class=\"_ _0\"></span>bile S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-7-2": {
   "value": "2.1.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs6\">IL GRUPPO </span>La <span class=\"_ _a\"></span>controllant<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span><span class=\"ff4\">Softla<span class=\"_ _0\"></span>b <span class=\"_ _a\"></span>S.p.A.</span> <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span><span class=\"ff4\">Gals <span class=\"_ _9\"></span>&amp; <span class=\"_ _a\"></span>Part<span class=\"_ _0\"></span>ners <span class=\"_ _9\"></span>S.r.l.</span> <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>detiene <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>97,07% <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">Softl<span class=\"_ _0\"></span>ab <span class=\"_ _9\"></span>Holding </span>S.r.l.<span class=\"ff1\"> <span class=\"_ _9\"></span>la <span class=\"_ _20\"></span>quale, <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>sua <span class=\"_ _20\"></span>volt<span class=\"_ _0\"></span>a, <span class=\"_ _9\"></span>detiene <span class=\"_ _20\"></span>direttamente <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>indirettamente <span class=\"_ _20\"></span>n. <span class=\"_ _20\"></span>8.518.174 <span class=\"_ _20\"></span>azioni <span class=\"_ _9\"></span>della <span class=\"_ _20\"></span>Societ<span class=\"_ _0\"></span>\u00e0, </span>pari al 63,05%<span class=\"_ _0\"></span> del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>sociale. <span class=\"_ _0\"></span>In particolare, <span class=\"_ _0\"></span><span class=\"ff4\">Softla<span class=\"_ _0\"></span>b Holding <span class=\"_ _0\"></span>S.r.l.</span> possiede <span class=\"_ _0\"></span>(i) direttamente, n.<span class=\"_ _0\"></span> 125.867 <span class=\"_ _4\"> </span>azioni <span class=\"_ _7\"> </span>\u2013 <span class=\"_ _4\"> </span>pari <span class=\"_ _7\"> </span>al<span class=\"_ _0\"></span>lo <span class=\"_ _4\"> </span>0,93% <span class=\"_ _7\"> </span>\u2013 <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span>capitale <span class=\"_ _7\"> </span>sociale <span class=\"_ _4\"> </span>di <span class=\"_ _7\"> </span><span class=\"ff4\">Softlab <span class=\"_ _7\"> </span>S.p.A.</span> <span class=\"_ _4\"> </span>e <span class=\"_ _7\"> </span>(ii) <span class=\"_ _7\"> </span>indirettamente <span class=\"_ _4\"> </span>n.<span class=\"_ _0\"></span> 8.392.307 a<span class=\"_ _0\"></span>zioni del <span class=\"_ _0\"></span>capi<span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>sociale di<span class=\"ff4\"> <span class=\"_ _0\"></span>Softla<span class=\"_ _0\"></span>b <span class=\"_ _0\"></span>S.p.A.</span>, <span class=\"_ _0\"></span>poich\u00e9 detien<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>100% <span class=\"_ _0\"></span>del capital<span class=\"_ _0\"></span>e socia<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> Softlab <span class=\"_ _0\"></span>Tech S.p.A.<span class=\"ff1\">, la <span class=\"_ _0\"></span>quale detiene il<span class=\"_ _0\"></span> 100% del <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>sociale di <span class=\"_ _0\"></span>Holding <span class=\"_ _0\"></span>IT S.r.l che, <span class=\"_ _0\"></span>a sua volt<span class=\"_ _0\"></span>a, </span>detiene una <span class=\"_ _1\"></span>partecipazione del 100% <span class=\"_ _1\"></span>nel capitale soci<span class=\"_ _1\"></span>ale di Tec<span class=\"_ _1\"></span>h Rain S.p.A., <span class=\"_ _1\"></span>titolare del 62,11% <span class=\"_ _1\"></span>del capitale sociale della Societ\u00e0. Softlab <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>assoggettata <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>direzione <span class=\"_ _20\"></span>e <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>oordinamento <span class=\"_ _8\"></span>ai <span class=\"_ _20\"></span>sensi <span class=\"_ _20\"></span>dell\u2019art. <span class=\"_ _20\"></span>2497 <span class=\"_ _20\"></span>cod. <span class=\"_ _20\"></span>civ. <span class=\"_ _20\"></span>in <span class=\"_ _20\"></span>quanto, nonostante <span class=\"_ _6\"> </span>l\u2019azionista <span class=\"_ _6\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>maggioranza <span class=\"_ _6\"> </span>abbia <span class=\"_ _6\"> </span>il <span class=\"_ _5\"> </span>controllo <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>diri<span class=\"_ _0\"></span>tto <span class=\"_ _6\"> </span>sulla <span class=\"_ _6\"> </span>Societ\u00e0, <span class=\"_ _6\"> </span>il <span class=\"_ _6\"> </span>Co<span class=\"_ _0\"></span>nsiglio <span class=\"_ _6\"> </span>di Amministrazione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>Softlab <span class=\"_ _17\"> </span>adotta <span class=\"_ _17\"> </span>autonoma<span class=\"_ _0\"></span>mente <span class=\"_ _17\"> </span>tutte <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>decision<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>strategiche <span class=\"_ _17\"> </span>inerenti <span class=\"_ _17\"> </span>la conduzione del <span class=\"ff4\">business</span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-8-1": {
   "value": "3.1.  ATTIVIT\u00c0 PRINCIPALI Softlab S.p.A. (di seguito anche \u201cSoftlab\u201d o la \u201cSociet\u00e0\u201d o la \u201cCapogruppo\u201d) \u00e8 una Societ\u00e0 quotata sul  mercato  regolamentato  di  Milano  Azienda  quotata  alla  Borsa  di  Milano  e  attiva  su  scala internazionale nel Business Advisory, ICT Consulting e Digital Entertainment. Alla  data  di  presentazione  della  presente  Relazione,  le  societ\u00e0  appartenenti  al  perimetro  di consolidamento non sono, di fatto, pi\u00f9 operative. Si rinvia ai paragrafi 1.3 LA GESTIONE ECONOMICA e 1.4 LA GESTIONE PATRIMONIALE E FINANZIARIA della Relazione degli amministratori per ulteriori informazioni sull\u2019andamento della gestione. Il  presente  bilancio  viene  redatto  in  euro  (migliaia),  che  rappresenta  la  moneta  funzionale  di presentazione della Softlab. I bilanci delle partecipate che utilizzano valute differenti dall\u2019euro sono inclusi nel bilancio consolidato secondo i principi indicati nelle note che seguono. La pubblicazione del Progetto di bilancio consolidato della Softlab S.p.A. per l\u2019esercizio 2022 \u00e8 stata autorizzata,  in  data  17  marzo  2023  dal  Consiglio  di  Amministrazione,  che  ha  conferito  agli amministratori esecutivi in via disgiunta la facolt\u00e0 di apportare le variazioni di forma che si rendessero eventualmente opportune. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-9-2": {
   "value": "3.2.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">VALUTAZIONE DEGLI AM<span class=\"_ _1\"></span>MINISTRATORI RIS<span class=\"_ _1\"></span>PETTO AI REQUISITI </span>DI CONTINUIT\u00c0 AZI<span class=\"_ _1\"></span>ENDALE  Il bilancio al <span class=\"_ _0\"></span>31 dicembre 2022 c<span class=\"_ _0\"></span>hiude con <span class=\"_ _0\"></span>un utile dell\u2019esercizio pari <span class=\"_ _0\"></span>a 3.168 mig<span class=\"_ _0\"></span>liaia di euro ed un patrimonio <span class=\"_ _6\"> </span>netto <span class=\"_ _6\"> </span>posit<span class=\"_ _0\"></span>ivo <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>9.441 <span class=\"_ _6\"> </span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _6\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _6\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>crescita <span class=\"_ _6\"> </span>rispetto <span class=\"_ _5\"> </span>all\u2019esercizio <span class=\"_ _6\"> </span>precedente (positivo <span class=\"_ _8\"></span>per <span class=\"_ _4\"></span>6.057 <span class=\"_ _8\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _20\"></span>nell\u2019ese<span class=\"_ _0\"></span>rcizio <span class=\"_ _8\"></span>precedente) <span class=\"_ _4\"></span>prevalentemente <span class=\"_ _4\"></span>ag<span class=\"_ _1\"></span>li <span class=\"_ _4\"> </span>utili <span class=\"_ _8\"></span>portati <span class=\"_ _4\"></span>a<span class=\"_ _1\"></span> nuovo dall\u2019esercizio precedente.<span class=\"_ _0\"></span> La <span class=\"_ _9\"></span>posizione <span class=\"_ _9\"></span>finanziaria <span class=\"_ _20\"></span>netta <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>negativa <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>1.23<span class=\"_ _0\"></span>0 <span class=\"_ _9\"></span>migliaia <span class=\"_ _9\"></span>avendo <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _a\"></span>dis<span class=\"_ _0\"></span>ponibilit\u00e0 <span class=\"_ _9\"></span>liquide pari <span class=\"_ _1\"></span>a 2.135 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro, di <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ui 698 <span class=\"_ _3\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _1\"></span>di euro <span class=\"_ _1\"></span>presso la <span class=\"_ _1\"></span>controllata <span class=\"ff4\">Acotel <span class=\"_ _1\"></span>Interactive India </span>Private <span class=\"_ _0\"></span>Limited<span class=\"ff1\"> <span class=\"_ _0\"></span>(<span class=\"ff5\">\u201cAcotel <span class=\"_ _0\"></span>Indi<span class=\"_ _0\"></span>a\u201d</span>) <span class=\"_ _0\"></span>mantenute a <span class=\"_ _0\"></span>presidio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contenzioso <span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>utario pe<span class=\"_ _0\"></span>ndente, <span class=\"_ _0\"></span>a f<span class=\"_ _0\"></span>ronte </span>di <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>pari <span class=\"_ _3\"></span>a 3.365 <span class=\"_ _3\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>euro <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>rappresentate <span class=\"_ _3\"></span>dal finanziamento <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>ceso per perfezionare l\u2019acquisto del ramo d\u2019azienda attivo ne<span class=\"_ _0\"></span>l settore insurance da <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b Tech S.p.A..</span> A differenza dell\u2019es<span class=\"_ _0\"></span>ercizio precedente nel <span class=\"_ _0\"></span>quale si riscontrava una <span class=\"_ _0\"></span>eccedenza dell<span class=\"_ _0\"></span>e passivit\u00e0 <span class=\"_ _0\"></span>correnti sulle <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _8\"></span>correnti, <span class=\"_ _4\"></span>al <span class=\"_ _20\"></span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _20\"></span>2022 <span class=\"_ _4\"></span>si <span class=\"_ _8\"></span>evidenzia <span class=\"_ _8\"></span>un <span class=\"_ _4\"></span>sostanziale <span class=\"_ _8\"></span>equil<span class=\"_ _0\"></span>ibrio <span class=\"_ _8\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>i <span class=\"_ _4\"></span>due <span class=\"_ _20\"></span>valori; inoltre, <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>capitale <span class=\"_ _a\"></span>circolante <span class=\"_ _9\"></span>netto <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>registrato <span class=\"_ _9\"></span>un <span class=\"_ _a\"></span>mi<span class=\"_ _0\"></span>glioramento <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>1.686 <span class=\"_ _9\"></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro <span class=\"_ _a\"></span>rispetto allo scorso esercizio.   Gli <span class=\"_ _0\"></span>amminis<span class=\"_ _0\"></span>tratori <span class=\"_ _0\"></span>stanno, <span class=\"_ _0\"></span>quindi, <span class=\"_ _0\"></span>proseguendo <span class=\"_ _0\"></span>con <span class=\"_ _a\"></span>successo <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>percorso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risanamento <span class=\"_ _0\"></span>del <span class=\"_ _a\"></span>Gruppo iniziato nel <span class=\"_ _0\"></span>corso del 202<span class=\"_ _0\"></span>0 e <span class=\"_ _0\"></span>le azioni <span class=\"_ _0\"></span>messe in <span class=\"_ _0\"></span>atto nel <span class=\"_ _0\"></span>periodo \u2013 <span class=\"_ _0\"></span>nonch\u00e9 <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>interventi<span class=\"fc7\"> di <span class=\"_ _0\"></span>sviluppo</span> \u2013 rientrano proprio nella strategia di crescita organica e sostenibil<span class=\"_ _0\"></span>e impostata dal management. <span class=\"_ _0\"></span> Il <span class=\"_ _1\"></span>Consiglio di Amministrazione ha approvato, nella riunione del<span class=\"_ _1\"></span> 17 marzo 2023, il Piano I<span class=\"_ _1\"></span>ndustriale 2023-2025 <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>So<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _3\"></span>(\u201c<span class=\"ff5\">Piano<span class=\"_ _0\"></span></span>\u201d), <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>relativo <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>sola <span class=\"_ _3\"></span>Softlab <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>G<span class=\"_ _0\"></span>ruppo. <span class=\"_ _3\"></span>In <span class=\"_ _1\"></span>considerazione della <span class=\"_ _7\"> </span>non <span class=\"_ _7\"> </span>ope<span class=\"_ _0\"></span>rativit\u00e0 <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>controllate <span class=\"_ _6\"> </span>\u00abstoriche\u00bb, <span class=\"_ _7\"> </span>gli <span class=\"_ _6\"> </span>amministratori <span class=\"_ _7\"> </span>ritengono <span class=\"_ _7\"> </span>che <span class=\"_ _7\"> </span>le <span class=\"_ _6\"> </span>assunzioni riportate in tale piano e i conseguenti risultati prev<span class=\"_ _0\"></span>isionali forniscano una rappresentazione \u2013 di fatto<span class=\"_ _0\"></span> \u2013 <span class=\"_ _4\"> </span>coerente <span class=\"_ _7\"> </span>anche <span class=\"_ _7\"> </span>con <span class=\"_ _4\"> </span>l\u2019andamento <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>Gruppo, <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>netto <span class=\"_ _4\"> </span>delle <span class=\"_ _7\"> </span>possibil<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>evoluzioni <span class=\"_ _7\"> </span>della <span class=\"_ _4\"> </span>\u00abnuova\u00bb controllata <span class=\"_ _9\"></span>So<span class=\"_ _0\"></span>ftlab <span class=\"_ _20\"></span>GBR <span class=\"_ _20\"></span>Ltd <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>quale, <span class=\"_ _20\"></span>nel <span class=\"_ _20\"></span>corso <span class=\"_ _20\"></span>dei <span class=\"_ _20\"></span>prossim<span class=\"_ _0\"></span>i <span class=\"_ _20\"></span>mesi, <span class=\"_ _20\"></span>si <span class=\"_ _9\"></span>val<span class=\"_ _0\"></span>uter\u00e0 <span class=\"_ _9\"></span>l\u2019opportunit\u00e0 <span class=\"_ _8\"></span>di predisporre uno specifico <span class=\"ff4\">business plan</span>, che sar\u00e0 s<span class=\"_ _0\"></span>uccessivamente consolidato nel piano consolidato del Gru<span class=\"_ _1\"></span>ppo. <span class=\"_ _1\"></span>L\u2019oper<span class=\"_ _0\"></span>ativit\u00e0 di <span class=\"_ _3\"></span>So<span class=\"_ _0\"></span>ftlab GBR <span class=\"_ _1\"></span>Ltd \u00e8 <span class=\"_ _3\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _1\"></span>avviata solo <span class=\"_ _1\"></span>da poche <span class=\"_ _1\"></span>settimane motivo per<span class=\"_ _1\"></span> cui, allo stato attuale, non si dispone di tale <span class=\"ff4\">business plan</span>. Sulla <span class=\"_ _3\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>assunzioni <span class=\"_ _3\"></span>adottate <span class=\"_ _1\"></span>dagli <span class=\"_ _1\"></span>amministra<span class=\"_ _1\"></span>tori, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Piano <span class=\"_ _3\"></span>evidenzia <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>redditivit\u00e0 e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>flussi di cassa generati dalla Societ\u00e0 appaiono sufficienti<span class=\"_ _0\"></span> per coprire i costi di funzionamento dell<span class=\"_ _0\"></span>a Societ\u00e0 e delle sue controllate per i successivi 12 mesi. Il de<span class=\"_ _0\"></span>ttaglio <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>assunzi<span class=\"_ _0\"></span>oni <span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>erazioni <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>basa<span class=\"_ _0\"></span> il <span class=\"_ _0\"></span>Pi<span class=\"_ _0\"></span>ano sono <span class=\"_ _a\"></span>riportate <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>paragrafo <span class=\"_ _0\"></span><span class=\"ff4\">1.1.<span class=\"_ _0\"></span> </span>CRITERI DI REDAZIONE E CONTINUIT\u00c0 AZIENDA<span class=\"_ _0\"></span>LE<span class=\"ff1\">. </span>Gli <span class=\"_ _14\"> </span>Ammin<span class=\"_ _0\"></span>istratori, <span class=\"_ _13\"> </span>pur <span class=\"_ _14\"> </span>in <span class=\"_ _13\"> </span>presenza <span class=\"_ _14\"> </span>di <span class=\"_ _13\"> </span>incertezze <span class=\"_ _14\"> </span>ri<span class=\"_ _0\"></span>conducibili <span class=\"_ _13\"> </span>alla <span class=\"_ _14\"> </span>dinamic<span class=\"_ _0\"></span>a <span class=\"_ _14\"> </span>del <span class=\"_ _13\"> </span>mercato <span class=\"_ _14\"> </span>di riferimento <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>situaz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"> </span>geopolitica <span class=\"_ _4\"> </span>inte<span class=\"_ _0\"></span>rnazionale, <span class=\"_ _4\"> </span>hanno <span class=\"_ _4\"> </span>ritenuto <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>redigere <span class=\"_ _4\"></span>il <span class=\"_ _4\"> </span>bilancio <span class=\"_ _4\"> </span>nel presupposto della conti<span class=\"_ _0\"></span>nuit\u00e0 aziendale confi<span class=\"_ _0\"></span>denti che i <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>di cassa affluiranno a<span class=\"_ _0\"></span>l Gruppo secondo le scadenze ipotizzate e che le ipotesi<span class=\"_ _0\"></span> del Piano potranno realizzarsi.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-11-2": {
   "value": "3.3.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">EVENTI SUCCESSI<span class=\"_ _1\"></span>VI ALLA CHIUSURA DELL\u2019ESERCI<span class=\"_ _1\"></span>ZIO </span>Il <span class=\"_ _3\"></span>Gruppo, nei<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>primi mes<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>2023, <span class=\"_ _3\"></span>ha continuato <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>portare <span class=\"_ _3\"></span>avanti le <span class=\"_ _3\"></span>inizi<span class=\"_ _0\"></span>ative <span class=\"_ _3\"></span>commerciali intrap<span class=\"_ _1\"></span>rese<span class=\"_ _0\"></span> nell\u2019esercizio <span class=\"_ _0\"></span>precedente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alcun<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>este, <span class=\"_ _0\"></span>alla <span class=\"_ _a\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>redazione <span class=\"_ _0\"></span>della <span class=\"_ _a\"></span>presente <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>elazione, <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono gi\u00e0 concretizzate. Softlab<span class=\"ff1\"> <span class=\"_ _6\"> </span>S.p.A., <span class=\"_ _6\"> </span>in <span class=\"_ _7\"> </span>data <span class=\"_ _5\"> </span>7 <span class=\"_ _7\"> </span>novembre <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>definiti<span class=\"_ _0\"></span>vamente <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>data <span class=\"_ _6\"> </span>3 <span class=\"_ _6\"> </span>febbraio <span class=\"_ _6\"> </span>2023, <span class=\"_ _6\"> </span>ha <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>eliberato <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>i </span>finanziare <span class=\"_ _0\"></span>la <span class=\"_ _a\"></span> <span class=\"_ _a\"></span>controllata <span class=\"_ _a\"></span>Noverca <span class=\"_ _0\"></span>Italia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S.r.l. <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>liq<span class=\"_ _0\"></span>uidazione <span class=\"_ _0\"></span>(\"Noverca\") <span class=\"_ _a\"></span>per <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importo <span class=\"_ _a\"></span>pari <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>300 migliaia <span class=\"_\"> </span>di <span class=\"_ _6\"> </span>euro, <span class=\"_ _6\"> </span>da <span class=\"_\"> </span>corr<span class=\"_ _1\"></span>ispondere <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>Telecom <span class=\"_\"> </span>I<span class=\"_ _1\"></span>talia <span class=\"_ _5\"> </span>S.p.A. <span class=\"_ _5\"> </span>(di <span class=\"_\"> </span>seguito, <span class=\"_ _6\"> </span>\u201cTIM\u201d) <span class=\"_ _6\"> </span>a <span class=\"_ _5\"> </span>seguito <span class=\"_\"> </span>della conclusione <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>esito <span class=\"_ _13\"> </span>positivo <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>negoziazioni <span class=\"_ _13\"> </span>tra <span class=\"_ _14\"> </span>Noverca <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>TIM <span class=\"_ _13\"> </span>aventi <span class=\"_ _13\"> </span>ad <span class=\"_ _13\"> </span>oggetto <span class=\"_ _13\"> </span>una controversia <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span>erente <span class=\"_ _4\"></span>un <span class=\"_ _8\"></span>credit<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>vantato <span class=\"_ _8\"></span>da <span class=\"_ _4\"> </span>TIM <span class=\"_ _4\"> </span>nei <span class=\"_ _8\"></span>confront<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>Noverc<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>per <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>importo <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>413 migliaia <span class=\"_ _4\"> </span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>servizi <span class=\"_ _4\"> </span>erogati <span class=\"_ _8\"></span>nel <span class=\"_ _4\"> </span>2010 <span class=\"_ _4\"> </span>da <span class=\"_ _4\"> </span>TIM <span class=\"_ _8\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>cui <span class=\"_ _8\"></span>paga<span class=\"_ _0\"></span>mento <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>er<span class=\"_ _1\"></span>a <span class=\"_ _4\"> </span>stato <span class=\"_ _4\"> </span>corrisposto ritenendo <span class=\"_ _4\"></span>Noverca <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>detti <span class=\"_ _7\"> </span>importi <span class=\"_ _4\"> </span>fossero <span class=\"_ _8\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>f<span class=\"_ _0\"></span>rutto <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>condotte <span class=\"_ _4\"></span>illecite<span class=\"_ _0\"></span>. <span class=\"_ _4\"> </span>L'accordo <span class=\"_ _4\"></span>negoziato <span class=\"_ _4\"> </span>tra Noverca <span class=\"_ _8\"></span>e <span class=\"_ _8\"></span>T<span class=\"_ _0\"></span>IM <span class=\"_ _8\"></span>prevedeva<span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>front<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>pagam<span class=\"_ _0\"></span>ento <span class=\"_ _4\"> </span>dell'importo <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>300 <span class=\"_ _20\"></span>mig<span class=\"_ _0\"></span>liaia <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>euro, <span class=\"_ _20\"></span>la <span class=\"_ _4\"> </span>totale definizione <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>tacitaz<span class=\"_ _0\"></span>ione <span class=\"_ _4\"> </span>d\u2019ogni <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>qua<span class=\"_ _0\"></span>lsiasi <span class=\"_ _4\"> </span>controversia <span class=\"_ _4\"> </span>pendente <span class=\"_ _4\"> </span>tra <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>parti <span class=\"_ _7\"> </span>vertente <span class=\"_ _4\"></span>sul <span class=\"_ _4\"> </span>ridetto credito, <span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inclusa <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>rinuncia <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>TIM <span class=\"_ _0\"></span>all<span class=\"_ _0\"></span>\u2019istanza <span class=\"_ _0\"></span>di <span class=\"_ _9\"></span>fallimento <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>questa <span class=\"_ _0\"></span>propost<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>nei <span class=\"_ _a\"></span>mesi<span class=\"_ _0\"></span> scorsi nei confronti di Noverca. Grazie <span class=\"_ _20\"></span>a <span class=\"_ _8\"></span>tale <span class=\"_ _20\"></span>fin<span class=\"_ _0\"></span>anziamento<span class=\"_ _0\"></span>, <span class=\"_ _20\"></span>Noverca <span class=\"_ _8\"></span>e <span class=\"_ _20\"></span>T<span class=\"_ _0\"></span>IM <span class=\"_ _20\"></span>han<span class=\"_ _0\"></span>no <span class=\"_ _20\"></span>dato <span class=\"_ _20\"></span>es<span class=\"_ _0\"></span>ecuzione <span class=\"_ _20\"></span>alle <span class=\"_ _4\"></span>obbligazioni <span class=\"_ _20\"></span>previste <span class=\"_ _20\"></span>ne<span class=\"_ _0\"></span>l ridetto accordo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-12-2": {
   "value": "3.4.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">BUSINESS COMB<span class=\"_ _1\"></span>INATION UNDER COMMO<span class=\"_ _1\"></span>N CONTROL  </span>L\u2019acquisto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>R<span class=\"_ _0\"></span>amo <span class=\"_ _4\"></span><span class=\"ff4\">Insurance</span> <span class=\"_ _8\"></span>avvenuto <span class=\"_ _8\"></span>nel <span class=\"_ _4\"> </span>corso <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>2021 <span class=\"_ _8\"></span>rie<span class=\"_ _0\"></span>ntra <span class=\"_ _8\"></span>tra <span class=\"_ _4\"></span>le <span class=\"_ _8\"></span>operazioni <span class=\"_ _8\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"ff4\">business<span class=\"_ _0\"></span> </span>combination under common control<span class=\"ff1\">.  </span>Si <span class=\"_ _13\"> </span>concretizza <span class=\"_ _13\"> </span>un\u2019operazione <span class=\"_ _13\"> </span>classifi<span class=\"_ _0\"></span>cabile <span class=\"_ _13\"> </span><span class=\"ff4\">\u201cunder <span class=\"_ _13\"> </span>common <span class=\"_ _13\"> </span>control\u201d</span> <span class=\"_ _25\"> </span>quando <span class=\"_ _14\"> </span>un\u2019aggreg<span class=\"_ _0\"></span>azione aziendale <span class=\"_ _0\"></span>coinvolge entit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>aziend<span class=\"_ _0\"></span>ali che <span class=\"_ _a\"></span>sono <span class=\"_ _0\"></span>in definiti<span class=\"_ _0\"></span>va cont<span class=\"_ _0\"></span>rollate dalla<span class=\"_ _0\"></span> ste<span class=\"_ _0\"></span>ssa part<span class=\"_ _0\"></span>e si<span class=\"_ _0\"></span>a prima sia <span class=\"_ _0\"></span>dopo l\u2019aggregazione <span class=\"_ _0\"></span>e tale <span class=\"_ _0\"></span>controllo non<span class=\"_ _0\"></span> \u00e8 <span class=\"_ _0\"></span>transitorio (IFRS <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>par. B1). <span class=\"_ _0\"></span>Nel caso sp<span class=\"_ _0\"></span>ecifico Softlab <span class=\"_ _3\"></span>(entit\u00e0 <span class=\"_ _3\"></span>acquir<span class=\"_ _0\"></span>ente) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>indirettamente <span class=\"_ _1\"></span>controllata <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>Soft<span class=\"_ _0\"></span>lab <span class=\"_ _3\"></span>Tech <span class=\"_ _3\"></span>(entit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>venditrice). <span class=\"_ _3\"></span>Nonostante disciplini <span class=\"_ _20\"></span>le <span class=\"_ _20\"></span>aggregazioni <span class=\"_ _20\"></span>aziendali <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>rincipio <span class=\"_ _9\"></span>contabile<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>inte<span class=\"_ _0\"></span>rnazionale <span class=\"_ _20\"></span>IFRS <span class=\"_ _9\"></span>3 <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>si <span class=\"_ _20\"></span>applica <span class=\"_ _20\"></span>alle business combination un<span class=\"_ _1\"></span>der common <span class=\"_ _1\"></span>control<span class=\"ff1\"> (IFRS 3 <span class=\"_ _1\"></span>par. B1) e <span class=\"_ _1\"></span>in assenza<span class=\"_ _1\"></span> di riferimenti a <span class=\"_ _1\"></span>principi o </span>interpretazioni <span class=\"_ _9\"></span>IFRS <span class=\"_ _20\"></span>specifici <span class=\"_ _20\"></span>per <span class=\"_ _9\"></span>tali <span class=\"_ _20\"></span>operazioni, <span class=\"_ _20\"></span>gli <span class=\"_ _20\"></span>amministratori <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>chiamati <span class=\"_ _20\"></span>ad <span class=\"_ _20\"></span>applicare <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span> principio contabile che sia: a) rilevante ai fini delle decisioni economiche da parte degli <span class=\"ff4\">stakeholder</span>; b) <span class=\"_ _3\"></span>attendibile <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>modo <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>bilancio: <span class=\"_ _3\"></span>i) <span class=\"_ _3\"></span>rapp<span class=\"_ _0\"></span>resenti <span class=\"_ _3\"></span>fedelmente <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>situazione <span class=\"_ _1\"></span>finanziaria-patrimoniale, il <span class=\"_ _14\"> </span>risultato <span class=\"_ _14\"> </span>economico <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>flussi <span class=\"_ _14\"> </span>finanziari <span class=\"_ _14\"> </span>dell<span class=\"_ _0\"></span>\u2019entit\u00e0; <span class=\"_ _14\"> </span>ii) <span class=\"_ _14\"> </span>rifletta <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>sostanza <span class=\"_ _14\"> </span>economica<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>delle operazioni; iii) sia neutrale; iv) sia prudente (IAS 8).  La differenza positiva tra<span class=\"_ _0\"></span> valore del corrispettivo in dena<span class=\"_ _0\"></span>ro e i valori contabili<span class=\"_ _0\"></span> del business trasferito \u00e8 <span class=\"_ _a\"></span>contabilizzata <span class=\"_ _a\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>decremento <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>patrimonio <span class=\"_ _9\"></span>netto <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>coe<span class=\"_ _0\"></span>renza <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>quanto <span class=\"_ _9\"></span>stabilito <span class=\"_ _a\"></span>dagli<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>IFRS <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>he non consentono <span class=\"_ _0\"></span>l\u2019emersione di \u201c<span class=\"ff4\">i<span class=\"_ _0\"></span>ncome</span>\u201d o <span class=\"_ _0\"></span>\u201c<span class=\"ff4\">expense</span>\u201d <span class=\"_ _0\"></span>dalle operazi<span class=\"_ _0\"></span>oni pos<span class=\"_ _0\"></span>te in <span class=\"_ _0\"></span>essere con i <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci (rif. ASSIREVI OPI N.1R). La <span class=\"_ _9\"></span>differenza <span class=\"_ _9\"></span>tra <span class=\"_ _9\"></span>prez<span class=\"_ _0\"></span>zo <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>acquisto <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>valore <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ramo <span class=\"_ _9\"></span>trasferito <span class=\"_ _9\"></span>ha <span class=\"_ _20\"></span>fatto <span class=\"_ _9\"></span>nascere, <span class=\"_ _9\"></span>quindi, <span class=\"_ _20\"></span>una riserva negativa di patrimonio netto pari a<span class=\"_ _0\"></span> 5.938 migliaia di euro. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-13-2": {
   "value": "3.5.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">PRINCIPI CONTAB<span class=\"_ _1\"></span>ILI PER LA PREDISPOSIZ<span class=\"_ _1\"></span>IONE DEL BILANCIO <span class=\"_ _1\"></span> </span>Il <span class=\"_ _0\"></span>bilancio <span class=\"_ _a\"></span>consolidato <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31 <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>2022 <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>predis<span class=\"_ _0\"></span>posto <span class=\"_ _0\"></span>conformemente <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>principi <span class=\"_ _a\"></span>contabili internazionali <span class=\"ff4\">International Financial Reporting Standards</span> (I<span class=\"_ _1\"></span>FRS) efficaci alla data di re<span class=\"_ _1\"></span>dazione del bilancio, <span class=\"_ _4\"> </span>emanati <span class=\"_ _4\"> </span>dall\u2019<span class=\"ff4\">International <span class=\"_ _4\"> </span>Accounting <span class=\"_ _4\"></span>Standard <span class=\"_ _4\"></span>Board <span class=\"_ _8\"></span></span>(IASB) <span class=\"_ _4\"> </span>e <span class=\"_ _4\"></span>omologati <span class=\"_ _4\"> </span>dall\u2019Unione europea, nonch\u00e9 ai<span class=\"_ _1\"></span> provvedimenti emanati in attuazione dell\u2019art. <span class=\"_ _1\"></span>9 del D.lgs. n. <span class=\"_ _1\"></span>38/2005. Per IFRS <span class=\"_ _1\"></span>si intendono <span class=\"_ _8\"></span>anche <span class=\"_ _20\"></span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>principi <span class=\"_ _8\"></span>contabili <span class=\"_ _4\"> </span>internazionali <span class=\"_ _20\"></span>rivi<span class=\"_ _0\"></span>sti <span class=\"_ _8\"></span><span class=\"ff4\">International <span class=\"_ _8\"></span>Accounting <span class=\"_ _8\"></span>Standards<span class=\"_ _0\"></span></span> (IAS) <span class=\"_ _7\"> </span>e <span class=\"_ _4\"> </span>tu<span class=\"_ _0\"></span>tte <span class=\"_ _7\"> </span>le <span class=\"_ _7\"> </span>interpretazioni <span class=\"_ _7\"> </span>dell\u2019<span class=\"ff4\">International <span class=\"_ _7\"> </span>Financial <span class=\"_ _7\"> </span>Reporting <span class=\"_ _7\"> </span>Interpre<span class=\"_ _0\"></span>tations <span class=\"_ _7\"> </span>Committee</span> (IFRIC) precedentemente denominate <span class=\"ff4\">Standing Inte<span class=\"_ _0\"></span>rpretations Committee</span> (SIC). Non <span class=\"_ _20\"></span>essendo <span class=\"_ _20\"></span>previst<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>l\u2019entrata <span class=\"_ _8\"></span>in <span class=\"_ _20\"></span>vigore <span class=\"_ _8\"></span>a <span class=\"_ _20\"></span>partire<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>dal <span class=\"_ _20\"></span>1\u00b0 <span class=\"_ _20\"></span>ge<span class=\"_ _0\"></span>nnaio <span class=\"_ _20\"></span>2022 <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>nuovi <span class=\"_ _20\"></span>pri<span class=\"_ _0\"></span>ncipi <span class=\"_ _20\"></span>contabili, emendamenti <span class=\"_ _4\"> </span>ed <span class=\"_ _7\"> </span>interpretaz<span class=\"_ _0\"></span>ioni <span class=\"_ _4\"> </span>IFRS,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>ad <span class=\"_ _7\"> </span>eccezione <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>quanto <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>seguito <span class=\"_ _4\"> </span>riportato, <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>Gruppo <span class=\"_ _4\"> </span>h<span class=\"_ _0\"></span>a redatto <span class=\"_ _20\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>consolidato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2022 <span class=\"_ _8\"></span>utiliz<span class=\"_ _0\"></span>zando <span class=\"_ _20\"></span>i <span class=\"_ _8\"></span>me<span class=\"_ _0\"></span>desimi <span class=\"_ _8\"></span>principi <span class=\"_ _8\"></span>adottati <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>il bilancio consolidato al 31 dicembre 2021. Aggregazioni Aziendali e Avviamento<span class=\"_ _0\"></span> Le <span class=\"_ _4\"> </span>aggregazioni <span class=\"_ _4\"> </span>aziendali <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>contabilizzate <span class=\"_ _4\"> </span>utili<span class=\"_ _0\"></span>zzando <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>metodo <span class=\"_ _4\"></span>dell\u2019acquisizione. <span class=\"_ _4\"> </span>Il <span class=\"_ _4\"> </span>costo <span class=\"_ _4\"> </span>di un\u2019acquisizione <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>terminato <span class=\"_ _20\"></span>come <span class=\"_ _8\"></span>somma <span class=\"_ _8\"></span>del <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>orrispettivo <span class=\"_ _20\"></span>trasferito, <span class=\"_ _8\"></span>misurato <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span><span class=\"ff4\">fair <span class=\"_ _20\"></span>value</span> <span class=\"_ _8\"></span>alla data <span class=\"_\"> </span>di <span class=\"_\"> </span>acquisizione, <span class=\"_\"> </span>e <span class=\"_\"> </span>dell\u2019imp<span class=\"_ _0\"></span>orto <span class=\"_\"> </span>della <span class=\"_\"> </span>partecipazione <span class=\"_\"> </span>di <span class=\"_\"> </span>minoranza <span class=\"_\"> </span>nell\u2019acquisita. <span class=\"_\"> </span>Per <span class=\"_\"> </span>ogni aggregazione <span class=\"_ _3\"></span>aziendal<span class=\"_ _0\"></span>e, <span class=\"_ _3\"></span>il Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>misurare <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>partecipazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di minoranza <span class=\"_ _3\"></span>nell\u2019acquisita al <span class=\"_ _a\"></span><span class=\"ff4\">fair <span class=\"_ _20\"></span>value</span> <span class=\"_ _a\"></span>oppure <span class=\"_ _a\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>p<span class=\"_ _0\"></span>roporzione <span class=\"_ _a\"></span>alla <span class=\"_ _9\"></span>quota <span class=\"_ _9\"></span>dell<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>partecipazione <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>mi<span class=\"_ _0\"></span>noranza <span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>elle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>nette identificabili <span class=\"_ _1\"></span>dell\u2019acquisita. <span class=\"_ _1\"></span>I <span class=\"_ _3\"></span>costi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>spesati nel<span class=\"_ _1\"></span>l\u2019esercizio <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>classific<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>spese<span class=\"_ _0\"></span> amministrative. Il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _20\"></span>determina <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>aver <span class=\"_ _20\"></span>acquisito <span class=\"_ _9\"></span>un\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _20\"></span>aziendale <span class=\"_ _9\"></span>quando <span class=\"_ _20\"></span>l\u2019insieme <span class=\"_ _20\"></span>integrato <span class=\"_ _9\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>attivit\u00e0 <span class=\"_ _20\"></span>e beni <span class=\"_ _18\"> </span>include <span class=\"_ _18\"> </span>almeno <span class=\"_ _18\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _18\"> </span>fattore <span class=\"_ _18\"> </span>della <span class=\"_ _18\"> </span>produz<span class=\"_ _0\"></span>ione <span class=\"_ _18\"> </span>ed <span class=\"_ _18\"> </span>un <span class=\"_ _18\"> </span>processo <span class=\"_ _22\"> </span>sostanziale <span class=\"_ _18\"> </span>che <span class=\"_ _18\"> </span>insie<span class=\"_ _0\"></span>me contribuiscono <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>modo <span class=\"_ _7\"> </span>significativo <span class=\"_ _7\"> </span>alla <span class=\"_ _4\"> </span>capacit\u00e0 <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>generare <span class=\"_ _4\"> </span>un <span class=\"_ _7\"> </span>output. <span class=\"_ _7\"> </span>Il <span class=\"_ _4\"> </span>processo <span class=\"_ _4\"> </span>acquisito <span class=\"_ _7\"> </span>\u00e8 considerato <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>stanziale <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>cruciale <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>apacit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>continuare <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>gene<span class=\"_ _0\"></span>rare <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>output <span class=\"_ _9\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>fattori <span class=\"_ _a\"></span>di produzione <span class=\"_ _13\"> </span>acquisiti <span class=\"_ _13\"> </span>comprendono <span class=\"_ _14\"> </span>una <span class=\"_ _13\"> </span>forza <span class=\"_ _13\"> </span>lavoro <span class=\"_ _13\"> </span>organizzata <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>dispone <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>necessarie competenze, <span class=\"_ _20\"></span>conoscenze<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>esperienza <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>ese<span class=\"_ _0\"></span>guire <span class=\"_ _20\"></span>tale <span class=\"_ _20\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>contribuisce <span class=\"_ _8\"></span>significativament<span class=\"_ _0\"></span>e alla <span class=\"_ _20\"></span>capacit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>conti<span class=\"_ _0\"></span>nuare <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>genera<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>output <span class=\"_ _8\"></span>ed <span class=\"_ _9\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>consider<span class=\"_ _0\"></span>ato <span class=\"_ _9\"></span>unico <span class=\"_ _20\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>scarso <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>pu\u00f2<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>essere sostituito senza costi, sforzi o ritardi significativi <span class=\"_ _0\"></span>per le capacit\u00e0 di continuare a gene<span class=\"_ _0\"></span>rare un output. Quando <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>Gruppo <span class=\"_ _20\"></span>acquisis<span class=\"_ _0\"></span>ce <span class=\"_ _9\"></span>un <span class=\"_ _20\"></span><span class=\"ff4\">busi<span class=\"_ _0\"></span>ness</span>, <span class=\"_ _20\"></span>classif<span class=\"_ _0\"></span>ica <span class=\"_ _9\"></span>o <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>esigna <span class=\"_ _20\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _20\"></span>acquisite <span class=\"_ _8\"></span>o <span class=\"_ _20\"></span>le passivit\u00e0 assunte in accordo co<span class=\"_ _1\"></span>n i termini contrattuali, le condizioni economiche e le altre condizi<span class=\"_ _1\"></span>oni pertinenti <span class=\"_ _7\"> </span>in <span class=\"_ _4\"> </span>essere <span class=\"_ _7\"> </span>alla <span class=\"_ _7\"> </span>data <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>acquis<span class=\"_ _0\"></span>izione. <span class=\"_ _4\"> </span>Ci<span class=\"_ _0\"></span>\u00f2 <span class=\"_ _7\"> </span>include <span class=\"_ _4\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>verifica <span class=\"_ _4\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>stabi<span class=\"_ _0\"></span>lire <span class=\"_ _4\"> </span>se <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>derivato incorporato debba essere separato dal contratto primario.  L\u2019eventuale <span class=\"_ _1\"></span>corrispettivo<span class=\"_ _0\"></span> poten<span class=\"_ _1\"></span>ziale da <span class=\"_ _3\"></span>riconoscer<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>\u00e8 rilevato <span class=\"_ _3\"></span>dall\u2019acqui<span class=\"_ _0\"></span>rente al <span class=\"_ _3\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>air value<span class=\"ff1\"> <span class=\"_ _3\"></span>alla data <span class=\"_ _1\"></span>di </span></span>acquisizione. Il co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _0\"></span>potenziale classificat<span class=\"_ _0\"></span>o c<span class=\"_ _0\"></span>ome patrimonio <span class=\"_ _0\"></span>non \u00e8 <span class=\"_ _0\"></span>oggetto di <span class=\"_ _0\"></span>rimisurazione e <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>suo <span class=\"_ _9\"></span>successivo <span class=\"_ _9\"></span>pagame<span class=\"_ _0\"></span>nto <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>contabilizza<span class=\"_ _0\"></span>to <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _a\"></span>contropa<span class=\"_ _0\"></span>rtita <span class=\"_ _9\"></span>il <span class=\"_ _a\"></span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _9\"></span>netto. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>variazione del <span class=\"_ _7\"> </span><span class=\"ff4\">fair <span class=\"_ _7\"> </span>value</span> <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>corris<span class=\"_ _0\"></span>pettivo <span class=\"_ _7\"> </span>potenziale <span class=\"_ _7\"> </span>classi<span class=\"_ _0\"></span>ficato <span class=\"_ _7\"> </span>come <span class=\"_ _7\"> </span>attivit\u00e0 <span class=\"_ _7\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>passivit\u00e0, <span class=\"_ _7\"> </span>quale <span class=\"_ _7\"> </span>strumento finanziario <span class=\"_ _7\"> </span>che <span class=\"_ _6\"> </span>sia <span class=\"_ _6\"> </span>nell\u2019oggetto <span class=\"_ _6\"> </span>dell\u2019IFRS <span class=\"_ _6\"> </span>9 <span class=\"_ _6\"> </span>Strumenti <span class=\"_ _6\"> </span>finanziari, <span class=\"_ _7\"> </span>deve <span class=\"_ _6\"> </span>essere <span class=\"_ _7\"> </span>ril<span class=\"_ _0\"></span>evata <span class=\"_ _6\"> </span>nel <span class=\"_ _7\"> </span>conto economico in<span class=\"_ _0\"></span> accordo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>IFRS 9. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Il corrispetti<span class=\"_ _0\"></span>vo potenziale<span class=\"_ _0\"></span> che non<span class=\"_ _0\"></span> rien<span class=\"_ _0\"></span>tra nello s<span class=\"_ _0\"></span>copo d<span class=\"_ _0\"></span>ell\u2019IFRS 9 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _4\"></span>valutato <span class=\"_ _20\"></span>al <span class=\"_ _4\"> </span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span> <span class=\"_ _4\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _8\"></span>e <span class=\"_ _4\"> </span>le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span> <span class=\"_ _8\"></span>sono <span class=\"_ _4\"> </span>rilevate <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>conto economico. L\u2019avviamento, <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>applicazi<span class=\"_ _0\"></span>one <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>principio <span class=\"_ _6\"> </span>con<span class=\"_ _0\"></span>tabile <span class=\"_ _6\"> </span>IFRS <span class=\"_ _7\"> </span>3, <span class=\"_ _6\"> </span>costituisce <span class=\"_ _6\"> </span>l\u2019eccedenza <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"> </span>costo dell\u2019aggregazione rispetto alla quota <span class=\"_ _1\"></span>di per<span class=\"_ _1\"></span>tinenz<span class=\"_ _0\"></span>a del Gru<span class=\"_ _1\"></span>ppo nel <span class=\"ff4\">fair va<span class=\"_ _1\"></span>lue<span class=\"ff1\"> delle attivit\u00e0, passivit\u00e0 e </span></span>passivit\u00e0 <span class=\"_ _22\"> </span>potenziali <span class=\"_ _15\"> </span>acquisite <span class=\"_ _22\"> </span>identificabili<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>individualmente <span class=\"_ _22\"> </span>e <span class=\"_ _22\"> </span>rilevabili <span class=\"_ _15\"> </span>separatamente. <span class=\"_ _22\"> </span>Esso rappresenta un\u2019attivit\u00e0 imm<span class=\"_ _0\"></span>ateriale a vita indefinita. Dopo <span class=\"_\"> </span>la <span class=\"_ _14\"> </span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_\"> </span>iniziale<span class=\"_ _0\"></span>, <span class=\"_\"> </span>l\u2019avviamento <span class=\"_\"> </span>\u00e8 <span class=\"_ _14\"> </span>valutato <span class=\"_\"> </span>al <span class=\"_\"> </span>costo <span class=\"_ _14\"> </span>al <span class=\"_\"> </span>netto <span class=\"_\"> </span>delle <span class=\"_ _14\"> </span>perdite <span class=\"_\"> </span>di <span class=\"_\"> </span>valore accumulate.  L\u2019avviamento <span class=\"_ _25\"> </span>non <span class=\"_ _25\"> </span>viene <span class=\"_ _25\"> </span>ammortizzato <span class=\"_ _13\"> </span>ma<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>sottoposto <span class=\"_ _25\"> </span>annualmente, <span class=\"_ _25\"> </span>o <span class=\"_ _13\"> </span>pi<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _25\"> </span>frequentemente <span class=\"_ _25\"> </span>se determinati <span class=\"_ _a\"></span>eventi <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>mutate <span class=\"_ _9\"></span>circostanz<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>indic<span class=\"_ _0\"></span>ano <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>sussis<span class=\"_ _0\"></span>tenza <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>perdita <span class=\"_ _9\"></span>durevole <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>valore, <span class=\"_ _9\"></span>a verifiche <span class=\"_ _9\"></span>per <span class=\"_ _8\"></span>identificare <span class=\"_ _20\"></span>eventuali <span class=\"_ _20\"></span>riduzioni <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _9\"></span>(im<span class=\"_ _0\"></span>pairment) <span class=\"_ _20\"></span>secondo <span class=\"_ _20\"></span>quanto <span class=\"_ _8\"></span>previsto <span class=\"_ _20\"></span>dallo IAS <span class=\"_ _8\"></span>36. <span class=\"_ _4\"> </span>Successivamente <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"></span>rilevazione <span class=\"_ _8\"></span>inizial<span class=\"_ _0\"></span>e, <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>va<span class=\"_ _0\"></span>lutato <span class=\"_ _4\"> </span>al <span class=\"_ _8\"></span>costo <span class=\"_ _4\"> </span>al <span class=\"_ _4\"></span>netto <span class=\"_ _8\"></span>delle<span class=\"_ _0\"></span> perdite durevoli di valore accumulate. Al <span class=\"_ _0\"></span>fine de<span class=\"_ _0\"></span>lla verifica <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore, <span class=\"_ _0\"></span>l\u2019avviamento <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un\u2019aggregazione <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>\u00e8 allocato, <span class=\"_ _0\"></span>dalla <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>acquisizione, <span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>iascuna <span class=\"_ _0\"></span>uni<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _a\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>si<span class=\"_ _0\"></span> prevede benefici delle sinergie dell\u2019aggregazione, a prescindere dal fatto che altre attivit\u00e0 o passivit\u00e0 dell\u2019entit\u00e0 acquisita siano assegnate a<span class=\"_ _0\"></span> tali unit\u00e0. Le <span class=\"_ _a\"></span>eventua<span class=\"_ _0\"></span>li <span class=\"_ _a\"></span>riduzioni <span class=\"_ _9\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _a\"></span>che <span class=\"_ _9\"></span>emergono <span class=\"_ _9\"></span>dall\u2019<span class=\"_ _0\"></span><span class=\"ff4\">impairment <span class=\"_ _a\"></span>test<span class=\"_ _0\"></span></span> <span class=\"_ _a\"></span>non <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>rettificate <span class=\"_ _9\"></span>nei <span class=\"_ _a\"></span>pe<span class=\"_ _0\"></span>riodi successivi.  Per i test svolti con riferimento a<span class=\"_ _0\"></span>l bilancio in chiusura si veda il paragrafo <span class=\"ff4\">3.9 IMPAIRMENT <span class=\"_ _0\"></span>TEST</span>. Immobili, impianti e macchinari I <span class=\"_ _1\"></span>fabbricati, <span class=\"_ _3\"></span>gl<span class=\"_ _0\"></span>i impianti, <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>macchinari <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attrezzature <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>esposti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _1\"></span>ammortamenti accumulati <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventuali <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore, <span class=\"_ _3\"></span>dete<span class=\"_ _0\"></span>rminate <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri <span class=\"_ _1\"></span>previsti <span class=\"_ _3\"></span>dallo <span class=\"_ _1\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>illustrati di seguito nel principio \u201cPerdite di valore delle attivit<span class=\"_ _0\"></span>\u00e0\u201d.  Gli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>perdite deri<span class=\"_ _0\"></span>vanti <span class=\"_ _0\"></span>da c<span class=\"_ _0\"></span>essioni <span class=\"_ _0\"></span>o di<span class=\"_ _0\"></span>smissioni <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>cespiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>determinati <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>differenz<span class=\"_ _0\"></span>a fra <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ricavo <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>vendita <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>valore <span class=\"_ _20\"></span>netto <span class=\"_ _20\"></span>cont<span class=\"_ _0\"></span>abile <span class=\"_ _20\"></span>del<span class=\"_ _0\"></span>l\u2019attivit\u00e0 <span class=\"_ _20\"></span>e <span class=\"_ _8\"></span>sono <span class=\"_ _20\"></span>imputati <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>conto <span class=\"_ _8\"></span>economico dell\u2019esercizio. Il <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _13\"> </span>di <span class=\"_ _25\"> </span>un <span class=\"_ _13\"> </span>elemento <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>mmobili, <span class=\"_ _25\"> </span>impianti <span class=\"_ _25\"> </span>e <span class=\"_ _14\"> </span>mac<span class=\"_ _0\"></span>chinari <span class=\"_ _13\"> </span>ed <span class=\"_ _13\"> </span>ogni <span class=\"_ _13\"> </span>component<span class=\"_ _0\"></span>e significativo <span class=\"_ _0\"></span>ini<span class=\"_ _0\"></span>zialmente <span class=\"_ _0\"></span>rilevato <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>liminati <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>momento <span class=\"_ _0\"></span>della <span class=\"_ _a\"></span>dismissione <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>quando <span class=\"_ _a\"></span>non <span class=\"_ _0\"></span>ci si <span class=\"_ _3\"></span>attende <span class=\"_ _3\"></span>alcun <span class=\"_ _3\"></span>beneficio <span class=\"_ _3\"></span>economico <span class=\"_ _11\"></span>futuro <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>dismissione. <span class=\"_ _3\"></span>L\u2019utile/perdita <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>emerge al <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>dell\u2019eliminazione contabile <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll\u2019attivit\u00e0 <span class=\"_ _1\"></span>(calcolato come <span class=\"_ _3\"></span>differe<span class=\"_ _0\"></span>nza <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>il val<span class=\"_ _1\"></span>ore co<span class=\"_ _1\"></span>ntabile dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>corrispettivo <span class=\"_ _8\"></span>netto) <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _4\"></span>rilevato <span class=\"_ _20\"></span>a <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>l\u2019el<span class=\"_ _0\"></span>emento <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _20\"></span>elimi<span class=\"_ _0\"></span>nato contabilmente. 47I <span class=\"_ _a\"></span>valori <span class=\"_ _9\"></span>residui, <span class=\"_ _20\"></span>le <span class=\"_ _9\"></span>vite <span class=\"_ _9\"></span>utili <span class=\"_ _9\"></span>ed <span class=\"_ _20\"></span>i <span class=\"_ _9\"></span>metodi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>ammortamento <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>immobili, <span class=\"_ _9\"></span>impianti <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>macchinari <span class=\"_ _9\"></span>sono rivisti ad ogni chiusura di esercizio e, ove appropria<span class=\"_ _0\"></span>to, corretti prospetticamente. Leasing<span class=\"ff1\"> </span>Il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _4\"> </span>valuta <span class=\"_ _4\"> </span>all\u2019atto <span class=\"_ _4\"> </span>della <span class=\"_ _4\"></span>sottoscrizione <span class=\"_ _8\"></span>di <span class=\"_ _7\"> </span>un <span class=\"_ _8\"></span>contratto <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>\u00e8, <span class=\"_ _8\"></span>o <span class=\"_ _4\"> </span>contiene, <span class=\"_ _4\"> </span>un <span class=\"_ _4\"></span><span class=\"ff4\">leasing</span>. <span class=\"_ _4\"> </span>In <span class=\"_ _8\"></span>altri<span class=\"_ _0\"></span> termini, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>conferisce il <span class=\"_ _0\"></span>diritto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ontrollare l\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un bene <span class=\"_ _0\"></span>ident<span class=\"_ _0\"></span>ificato <span class=\"_ _0\"></span>per un <span class=\"_ _0\"></span>periodo di tempo in cambio di un corrispettivo. Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _a\"></span>adotta <span class=\"_ _0\"></span>un <span class=\"_ _a\"></span>unico <span class=\"_ _a\"></span>mo<span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>di <span class=\"_ _9\"></span>riconoscimento <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mis<span class=\"_ _0\"></span>urazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>utti <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span>, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ccetto <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>i leasing<span class=\"ff1\"> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>breve <span class=\"_ _3\"></span>termine <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span><span class=\"ff4\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>modico <span class=\"_ _3\"></span>valore. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>ri<span class=\"_ _0\"></span>conosce <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>relative </span></span></span>ai <span class=\"_ _9\"></span>pagamenti <span class=\"_ _20\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">leasi<span class=\"_ _0\"></span>ng</span> <span class=\"_ _20\"></span>e <span class=\"_ _9\"></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>diritt<span class=\"_ _0\"></span>o <span class=\"_ _20\"></span>d\u2019uso <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>rappresenta <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>diritto <span class=\"_ _20\"></span>ad <span class=\"_ _9\"></span>util<span class=\"_ _0\"></span>izzare <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>bene sottostante il contratto. i) Attivit\u00e0 per diritto d\u2019uso Il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>riconosce <span class=\"_ _9\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>diritt<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>d'uso <span class=\"_ _9\"></span>alla <span class=\"_ _20\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>inizio <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span> <span class=\"_ _9\"></span>(cio\u00e8 <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>data <span class=\"_ _9\"></span>in <span class=\"_ _20\"></span>cui l'attivit\u00e0 <span class=\"_ _a\"></span>sott<span class=\"_ _0\"></span>ostante <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>disponibile <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>l'uso). <span class=\"_ _a\"></span>Le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>diritto <span class=\"_ _a\"></span>d'uso <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>misurate <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>osto, <span class=\"_ _a\"></span>al netto <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>ammortamenti <span class=\"_ _1\"></span>accumulati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>erdite di <span class=\"_ _3\"></span>valore, e <span class=\"_ _3\"></span>rettificati per <span class=\"_ _3\"></span>qualsiasi rimisurazione delle <span class=\"_ _4\"> </span>passivit\u00e0 <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span><span class=\"ff4\">leasing</span>. <span class=\"_ _7\"> </span>Il <span class=\"_ _4\"> </span>costo <span class=\"_ _4\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>il <span class=\"_ _7\"> </span>diritto <span class=\"_ _4\"> </span>d'uso<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>comprende<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>l'ammontare <span class=\"_ _7\"> </span>delle passivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>rileva<span class=\"_ _0\"></span>te, <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>diretti iniziali <span class=\"_ _3\"></span>sost<span class=\"_ _0\"></span>enuti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pagamenti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">leasing<span class=\"ff1\"> effettuati <span class=\"_ _3\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>data </span></span></span></span>di decorrenza o prima dell'ini<span class=\"_ _0\"></span>zio al netto di tutti <span class=\"_ _0\"></span>gli eventuali incentivi ricevuti. Le atti<span class=\"_ _0\"></span>vit\u00e0 per diritto d\u2019uso <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ammortizz<span class=\"_ _0\"></span>ate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>quote <span class=\"_ _1\"></span>costanti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>correnza <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>fine <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>vi<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>utile <span class=\"_ _3\"></span>dell'atti<span class=\"_ _0\"></span>vit\u00e0 consistente nel diritto di utiliz<span class=\"_ _0\"></span>zo o, se anteriore, al termine della durata del <span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span>. Se <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _8\"></span>trasferisce <span class=\"_ _20\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>propriet\u00e0 <span class=\"_ _20\"></span>dell'attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _20\"></span>s<span class=\"_ _0\"></span>ottostante <span class=\"_ _8\"></span>al <span class=\"_ _20\"></span>loc<span class=\"_ _0\"></span>atario <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _20\"></span>della <span class=\"_ _8\"></span>durata <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>el leasing<span class=\"ff1\"> <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>se <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>costo <span class=\"_ _4\"> </span>del<span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _7\"> </span>consistente <span class=\"_ _4\"> </span>nel <span class=\"_ _4\"> </span>dir<span class=\"_ _0\"></span>itto <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>uti<span class=\"_ _0\"></span>lizzo <span class=\"_ _4\"> </span>riflette <span class=\"_ _4\"> </span>il <span class=\"_ _7\"> </span>fatto <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>lo<span class=\"_ _0\"></span>catario </span>eserciter\u00e0 l'opzione di <span class=\"_ _0\"></span>acquisto, <span class=\"_ _0\"></span>il locatario de<span class=\"_ _0\"></span>ve ammortizzare l'attivit<span class=\"_ _0\"></span>\u00e0 consi<span class=\"_ _0\"></span>stente nel dir<span class=\"_ _0\"></span>itto d\u2019 <span class=\"_ _0\"></span>uso dalla data di decorrenza fi<span class=\"_ _0\"></span>no alla fine della vita utile dell'a<span class=\"_ _0\"></span>ttivit\u00e0 sottostante.  Le attivit\u00e0 per il diritto d'uso sono soggette<span class=\"_ _0\"></span> a <span class=\"ff4\">impairment test</span>.  ii) Passivit\u00e0 legate al leasing Alla <span class=\"_ _20\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>decorrenza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span>, <span class=\"_ _8\"></span>il <span class=\"_ _20\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ri<span class=\"_ _0\"></span>leva <span class=\"_ _20\"></span>le <span class=\"_ _8\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _8\"></span>misurandole <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore attuale <span class=\"_ _20\"></span>dei <span class=\"_ _8\"></span>pagamenti <span class=\"_ _20\"></span>dovuti<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _20\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _20\"></span>non <span class=\"_ _8\"></span>versati <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _20\"></span>data. <span class=\"_ _8\"></span>I <span class=\"_ _9\"></span>pa<span class=\"_ _0\"></span>gamenti <span class=\"_ _8\"></span>dovuti <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span>cludono <span class=\"_ _20\"></span>i pagamenti <span class=\"_ _1\"></span>fissi <span class=\"_ _1\"></span>(compresi i <span class=\"_ _3\"></span>pagamenti fissi <span class=\"_ _3\"></span>nella sostanza) <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>eventuali incentivi <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span><span class=\"ff4\">l<span class=\"_ _0\"></span>easing<span class=\"ff1\"> <span class=\"_ _1\"></span>da </span></span>ricevere, i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iabili <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he dipendono <span class=\"_ _0\"></span>da <span class=\"_ _a\"></span>un <span class=\"_ _0\"></span>indice <span class=\"_ _a\"></span>o <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso, <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>gli <span class=\"_ _a\"></span>importi <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si prevede <span class=\"_ _7\"> </span>dovranno <span class=\"_ _6\"> </span>essere <span class=\"_ _7\"> </span>pagati<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>titolo <span class=\"_ _6\"> </span>di <span class=\"_ _7\"> </span>gara<span class=\"_ _0\"></span>nzie <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>valore <span class=\"_ _7\"> </span>residuo.<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>I <span class=\"_ _7\"> </span>pagamenti <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span><span class=\"ff4\">leasing</span> includono anche <span class=\"_ _1\"></span>il prezzo di <span class=\"_ _1\"></span>esercizio di <span class=\"_ _1\"></span>un'opzione di <span class=\"_ _1\"></span>acquisto se si<span class=\"_ _1\"></span> \u00e8 rag<span class=\"_ _1\"></span>ionevolmente certi ch<span class=\"_ _1\"></span>e tale opzione <span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r\u00e0 <span class=\"_ _a\"></span>eser<span class=\"_ _0\"></span>citata <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>pagamenti<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>penalit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>risoluzione <span class=\"_ _a\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span>, <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>durata del <span class=\"_ _4\"> </span><span class=\"ff4\">leasing</span> <span class=\"_ _4\"> </span>tiene<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>conto <span class=\"_ _7\"> </span>dell'esercizio <span class=\"_ _4\"> </span>da <span class=\"_ _7\"> </span>parte <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dell'opzione<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>di <span class=\"_ _7\"> </span>risoluzione <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span><span class=\"ff4\">leasing</span> stesso. I pagamenti di <span class=\"ff4\">leasing</span> vari<span class=\"_ _0\"></span>abili che non dipendono da un indice o da<span class=\"_ _0\"></span> un tasso vengono rilevati com<span class=\"_ _0\"></span>e costi nel <span class=\"_ _3\"></span>periodo (salvo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>non siano <span class=\"_ _3\"></span>stat<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>sostenuti per <span class=\"_ _3\"></span>la produzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rimanenze) <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n cui <span class=\"_ _3\"></span>si verifica l'evento o la condizione che ha generato il pagam<span class=\"_ _0\"></span>ento<span class=\"fc7\"> </span>Nel <span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>lcolo <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>valore attuale <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>pagamenti<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dovuti, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>usa il <span class=\"_ _3\"></span>tasso di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>marginale alla <span class=\"_ _20\"></span>data <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>inizio <span class=\"_ _20\"></span>se <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>tasso <span class=\"_ _9\"></span>d\u2019interesse <span class=\"_ _20\"></span>imp<span class=\"_ _0\"></span>licito <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>determinabile <span class=\"_ _20\"></span>facilmente. <span class=\"_ _20\"></span>Dopo <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>data <span class=\"_ _20\"></span>di decorrenza, <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>\u2019importo <span class=\"_ _20\"></span>della <span class=\"_ _20\"></span>passivit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span> <span class=\"_ _9\"></span>si <span class=\"_ _20\"></span>incrementa <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>tener <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>onto <span class=\"_ _20\"></span>degli <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _9\"></span>su<span class=\"_ _0\"></span>lla passivit\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _9\"></span>e <span class=\"_ _a\"></span>diminuisc<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>consider<span class=\"_ _0\"></span>are <span class=\"_ _9\"></span>i <span class=\"_ _a\"></span>pagamenti <span class=\"_ _a\"></span>effettuati.<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Inoltre, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile<span class=\"_ _0\"></span> dei <span class=\"_ _a\"></span>debit<span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>per <span class=\"_ _9\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _a\"></span>rideterminato <span class=\"_ _a\"></span>nel <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>eventuali <span class=\"_ _9\"></span>modifiche <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>revisione dei <span class=\"_\"> </span>termini <span class=\"_\"> </span>contrattuali <span class=\"_\"> </span>per <span class=\"_\"> </span>la <span class=\"_\"> </span>modifica <span class=\"_\"> </span>dei <span class=\"_\"> </span>pagamenti; <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>rideterminato, <span class=\"_\"> </span>altres\u00ec, <span class=\"_\"> </span>in <span class=\"_\"> </span>presenza <span class=\"_\"> </span>di modifiche <span class=\"_ _25\"> </span>in <span class=\"_ _13\"> </span>merito <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>valutazione <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span>\u2019opzione <span class=\"_ _25\"> </span>dell\u2019acquisto <span class=\"_ _25\"> </span>dell\u2019attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _25\"> </span>sottostante <span class=\"_ _13\"> </span>o <span class=\"_ _25\"> </span>per variazioni <span class=\"_ _4\"> </span>dei <span class=\"_ _7\"> </span>pagamenti <span class=\"_ _7\"> </span>futuri <span class=\"_ _4\"> </span>che <span class=\"_ _7\"> </span>deriva <span class=\"_ _7\"> </span>da <span class=\"_ _4\"> </span>una <span class=\"_ _7\"> </span>modifica <span class=\"_ _4\"> </span>dell\u2019indice <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _4\"> </span>uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _4\"> </span>per<span class=\"_ _0\"></span> determinare tali pagamenti.  iii) Leasing di breve durata e leasing di at<span class=\"_ _0\"></span>tivit\u00e0 a modesto valore Il <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _a\"></span>applica <span class=\"_ _a\"></span>l'esenz<span class=\"_ _0\"></span>ione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>rilev<span class=\"_ _0\"></span>azione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span> <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>breve <span class=\"_ _a\"></span>durata <span class=\"_ _9\"></span>(i.e., <span class=\"_ _a\"></span>i <span class=\"_ _9\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>hanno una <span class=\"_ _9\"></span>dur<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>12 <span class=\"_ _20\"></span>mesi <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>inferiore <span class=\"_ _20\"></span>dalla <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>iniz<span class=\"_ _0\"></span>io <span class=\"_ _9\"></span>e <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>contengono <span class=\"_ _20\"></span>un'opzione <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>acquisto). <span class=\"_ _20\"></span>Il Gruppo <span class=\"_\"> </span>ha <span class=\"_ _14\"> </span>applicato <span class=\"_\"> </span>in<span class=\"_ _0\"></span>oltre <span class=\"_\"> </span>l\u2019<span class=\"_ _0\"></span>esenzione <span class=\"_\"> </span>per <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span><span class=\"ff4\">leasing</span> <span class=\"_\"> </span>relativi <span class=\"_ _14\"> </span>ad <span class=\"_\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>a <span class=\"_ _14\"> </span>modesto <span class=\"_ _14\"> </span>valore <span class=\"_\"> </span>in riferimento <span class=\"_ _9\"></span>ai <span class=\"_ _9\"></span>contra<span class=\"_ _0\"></span>tti <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _20\"></span>relativi <span class=\"_ _20\"></span>ad <span class=\"_ _9\"></span>apparecchiature <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>ufficio <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>cui <span class=\"_ _20\"></span>valore <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>cons<span class=\"_ _0\"></span>iderato basso. I ca<span class=\"_ _1\"></span>noni relativi <span class=\"_ _0\"></span>a <span class=\"ff4\">leasing</span> a breve termine e a <span class=\"ff4\">leasing</span> di attivit\u00e0 a <span class=\"_ _1\"></span>modesto valore sono rilevati come costi in quote costanti lungo la dura<span class=\"_ _0\"></span>ta <span class=\"ff4\">leasing</span>. Partecipazione in societ\u00e0 collegate Una <span class=\"_ _7\"> </span>collegata <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>societ\u00e0 <span class=\"_ _6\"> </span>sulla <span class=\"_ _7\"> </span>qual<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Gruppo <span class=\"_ _6\"> </span>esercita <span class=\"_ _6\"> </span>un\u2019influenza <span class=\"_ _6\"> </span>notevole. <span class=\"_ _7\"> </span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _7\"> </span>in<span class=\"_ _0\"></span>fluenza notevole si intende il <span class=\"_ _1\"></span>potere<span class=\"_ _0\"></span> di partecipare alla <span class=\"_ _1\"></span>determinazione delle politiche finanziarie e gestionali della partecipata senza averne il controllo o il c<span class=\"_ _0\"></span>ontrollo congiunto.  Una <span class=\"_ _9\"></span>joint <span class=\"_ _20\"></span>venture <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>un <span class=\"_ _9\"></span>ac<span class=\"_ _0\"></span>cordo <span class=\"_ _9\"></span>a <span class=\"_ _20\"></span>controllo <span class=\"_ _20\"></span>congi<span class=\"_ _0\"></span>unto <span class=\"_ _9\"></span>nel <span class=\"_ _20\"></span>quale <span class=\"_ _20\"></span>le <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>detengono<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>controll<span class=\"_ _0\"></span>o congiunto <span class=\"_ _5\"> </span>vantano <span class=\"_ _6\"> </span>dir<span class=\"_ _0\"></span>itti <span class=\"_\"> </span>sulle <span class=\"_ _6\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"> </span>nette <span class=\"_ _5\"> </span>dell\u2019accordo. <span class=\"_ _5\"> </span>Per <span class=\"_ _6\"> </span>controllo<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>congiunto <span class=\"_\"> </span>si <span class=\"_ _6\"> </span>intende <span class=\"_\"> </span>la condivisione <span class=\"_ _6\"> </span>su <span class=\"_ _7\"> </span>base <span class=\"_ _6\"> </span>co<span class=\"_ _0\"></span>ntrattuale <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>un <span class=\"_ _7\"> </span>accordo, <span class=\"_ _6\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>esiste <span class=\"_ _7\"> </span>unic<span class=\"_ _0\"></span>amente <span class=\"_ _6\"> </span>quando <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>e decisioni <span class=\"_ _a\"></span>sulle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>rilevanti <span class=\"_ _a\"></span>richiedono <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>senso <span class=\"_ _a\"></span>unanime <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>tutte <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>parti <span class=\"_ _a\"></span>che <span class=\"_ _9\"></span>condividono <span class=\"_ _0\"></span>il controllo Le <span class=\"_ _20\"></span>considerazioni <span class=\"_ _20\"></span>fatte <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>determina<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>l\u2019influenz<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>notevole <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>cont<span class=\"_ _0\"></span>rollo <span class=\"_ _20\"></span>congiunto <span class=\"_ _20\"></span>sono <span class=\"_ _20\"></span>simili <span class=\"_ _20\"></span>a quelle necessarie <span class=\"_ _1\"></span>a determinare il controllo <span class=\"_ _1\"></span>sulle controllate. La part<span class=\"_ _1\"></span>ecipazio<span class=\"_ _0\"></span>ne del <span class=\"_ _1\"></span>Gruppo in soci<span class=\"_ _1\"></span>et\u00e0 collegate e joint venture <span class=\"_ _0\"></span>sono valutate con il metodo del patrimonio netto.  Con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte<span class=\"_ _0\"></span>cipazione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>una so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _0\"></span>colleg<span class=\"_ _0\"></span>ata o <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture \u00e8 inizialmente <span class=\"_ _0\"></span>rilevata al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span>. Il v<span class=\"_ _0\"></span>alore conta<span class=\"_ _0\"></span>bile de<span class=\"_ _0\"></span>lla partecipazione <span class=\"_ _0\"></span>\u00e8 aumentato o <span class=\"_ _0\"></span>diminuito per <span class=\"_ _7\"> </span>rilevare <span class=\"_ _7\"> </span>la <span class=\"_ _6\"> </span>quota <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>pertinenza <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>parte<span class=\"_ _0\"></span>cipante <span class=\"_ _7\"> </span>degli <span class=\"_ _6\"> </span>utili <span class=\"_ _6\"> </span>e <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>perdite <span class=\"_ _6\"> </span>della <span class=\"_ _7\"> </span>partecipata realizzati <span class=\"_ _a\"></span>dopo <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>acquisizione. <span class=\"_ _a\"></span>L\u2019avviamento <span class=\"_ _a\"></span>a<span class=\"_ _0\"></span>fferente <span class=\"_ _0\"></span>alla <span class=\"_ _9\"></span>collegata <span class=\"_ _a\"></span>od <span class=\"_ _9\"></span>alla <span class=\"_ _a\"></span>joint <span class=\"_ _a\"></span>venture <span class=\"_ _a\"></span>\u00e8 incluso <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>valore conta<span class=\"_ _0\"></span>bile <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>partecipazione<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>soggetto <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>verifi<span class=\"_ _0\"></span>ca separ<span class=\"_ _0\"></span>ata di <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rdita di valore (impairment). Il <span class=\"_ _4\"> </span>prospetto <span class=\"_ _4\"> </span>dell\u2019utile/(pe<span class=\"_ _0\"></span>rdita) <span class=\"_ _4\"> </span>d\u2019esercizio <span class=\"_ _4\"> </span>riflette <span class=\"_ _7\"> </span>la <span class=\"_ _4\"> </span>quota <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>pertinenza <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>risultato<span class=\"_ _0\"></span> d\u2019esercizio della societ<span class=\"_ _0\"></span>\u00e0 collegata o della j<span class=\"_ _0\"></span>oint venture. Ogni c<span class=\"_ _0\"></span>ambiamento nelle a<span class=\"_ _0\"></span>ltre componenti di conto <span class=\"_\"> </span>economico <span class=\"_\"> </span>complessivo <span class=\"_\"> </span>relativo <span class=\"_\"> </span>a <span class=\"_\"> </span>queste <span class=\"_\"> </span>partecipate <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>presentato <span class=\"_\"> </span>come <span class=\"_\"> </span>parte <span class=\"_\"> </span>del <span class=\"_\"> </span>conto economico co<span class=\"_ _1\"></span>mplessivo del Gru<span class=\"_ _1\"></span>ppo.  <span class=\"_ _1\"></span>Inoltre, <span class=\"_ _1\"></span>nel caso <span class=\"_ _1\"></span>in cui <span class=\"_ _1\"></span>una societ\u00e0 collegata <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una joint <span class=\"_ _1\"></span>venture rilevi <span class=\"_ _20\"></span>una <span class=\"_ _8\"></span>variazione <span class=\"_ _20\"></span>con <span class=\"_ _8\"></span>diretta <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>mputazione <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _20\"></span>netto, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>rileva <span class=\"_ _20\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>sua <span class=\"_ _20\"></span>quota <span class=\"_ _8\"></span>di pertinenza, <span class=\"_ _0\"></span>ove <span class=\"_ _9\"></span>applicabile, <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>prospetto <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>variazioni <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>netto. <span class=\"_ _a\"></span>Gli <span class=\"_ _a\"></span>util<span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _a\"></span>perdite non rea<span class=\"_ _1\"></span>lizzate deri<span class=\"_ _1\"></span>vanti da tran<span class=\"_ _1\"></span>sazioni tra <span class=\"_ _3\"></span>il Gruppo e <span class=\"_ _3\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _1\"></span>collegate o <span class=\"_ _3\"></span>j<span class=\"_ _0\"></span>oint venture, <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no el<span class=\"_ _1\"></span>imina<span class=\"_ _0\"></span>ti in proporzione alla quota di partecipazione nelle <span class=\"_ _0\"></span>collegate o joint <span class=\"_ _0\"></span>venture. Il <span class=\"_ _a\"></span>bilancio <span class=\"_ _9\"></span>delle <span class=\"_ _a\"></span>socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _a\"></span>collegate<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>della <span class=\"_ _a\"></span>joint <span class=\"_ _9\"></span>venture <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _a\"></span>predisposto <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>stessa <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>chiusura <span class=\"_ _9\"></span>del bilancio <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>Gruppo. <span class=\"_ _a\"></span>Ove <span class=\"_ _a\"></span>necessario, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>rettificato <span class=\"_ _a\"></span>per <span class=\"_ _0\"></span>uni<span class=\"_ _0\"></span>formarlo <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>principi <span class=\"_ _a\"></span>contabili <span class=\"_ _a\"></span>di Gruppo Successivamente <span class=\"_ _1\"></span>all\u2019applicazione del <span class=\"_ _3\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>patrimonio netto, <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>valuta <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>sia nece<span class=\"_ _1\"></span>ssario<span class=\"_ _0\"></span> riconoscere una <span class=\"_ _0\"></span>perdita<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>propria <span class=\"_ _0\"></span>partecipazione <span class=\"_ _0\"></span>nelle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegate <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture. Il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>a <span class=\"_ _20\"></span>ogni <span class=\"_ _8\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>siano <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span>videnze <span class=\"_ _8\"></span>obiettive <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>le <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>artecipazioni <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>elle societ\u00e0 <span class=\"_ _a\"></span>collegate <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>joint <span class=\"_ _9\"></span>venture <span class=\"_ _a\"></span>abbiano <span class=\"_ _a\"></span>subi<span class=\"_ _0\"></span>to <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>perdita <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>valore. <span class=\"_ _9\"></span>In <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _0\"></span>cal<span class=\"_ _0\"></span>cola l\u2019ammontare <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>perdita <span class=\"_ _4\"> </span>come <span class=\"_ _4\"> </span>diffe<span class=\"_ _0\"></span>renza <span class=\"_ _4\"> </span>tra <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>valore <span class=\"_ _4\"> </span>recuper<span class=\"_ _0\"></span>abile <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>collegata <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>joint venture <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _11\"></span>isc<span class=\"_ _0\"></span>rizione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>stessa <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>rilevando <span class=\"_ _11\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>prospetto dell\u2019utile/(perdita) d\u2019esercizio nella <span class=\"_ _1\"></span>voce \u201cquota di <span class=\"_ _1\"></span>pertinenza <span class=\"_ _1\"></span>del risultato di societ\u00e0 <span class=\"_ _1\"></span>collegate e <span class=\"_ _1\"></span>joint venture\u201d All\u2019atto <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>perdita <span class=\"_ _1\"></span>dell\u2019influenza <span class=\"_ _3\"></span>not<span class=\"_ _0\"></span>evole <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>collegata <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _1\"></span>congiunto <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>una joint <span class=\"_ _8\"></span>venture, <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>valuta <span class=\"_ _20\"></span>e <span class=\"_ _8\"></span>rileva <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>part<span class=\"_ _0\"></span>ecipazione <span class=\"_ _20\"></span>resid<span class=\"_ _0\"></span>ua <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span>. <span class=\"_ _20\"></span>La <span class=\"_ _8\"></span>differenza <span class=\"_ _20\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> valore <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>carico <span class=\"_ _7\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _7\"> </span>all<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>data <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>perdita <span class=\"_ _6\"> </span>dell\u2019influenza <span class=\"_ _6\"> </span>notevole <span class=\"_ _6\"> </span>o <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>controllo congiunto <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>partecipazione <span class=\"_ _a\"></span>residua <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>corrispettivi <span class=\"_ _a\"></span>ricevuti <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>rilevata <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>conto economico Perdite di valore delle attivit\u00e0 Le <span class=\"_ _3\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3\"></span>materiali <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>mmateriali <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>analizzate <span class=\"_ _1\"></span>almeno <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>volta <span class=\"_ _3\"></span>l\u2019anno per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>determina<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>vi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sia<span class=\"_ _0\"></span>no indicazioni <span class=\"_\"> </span>di <span class=\"_\"> </span>eventuali <span class=\"_ _5\"> </span>riduzioni <span class=\"_\"> </span>di <span class=\"_\"> </span>valore.<span class=\"_ _1\"></span> <span class=\"_\"> </span>Qualora <span class=\"_ _5\"> </span>queste <span class=\"_\"> </span>indicazioni <span class=\"_\"> </span>esistano, <span class=\"_\"> </span>viene <span class=\"_ _5\"> </span>stimato l\u2019ammontare <span class=\"_ _3\"></span>recuperabile di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>determinare <span class=\"_ _1\"></span>l\u2019eventuale <span class=\"_ _3\"></span>impor<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>svalutazione. <span class=\"_ _3\"></span>Dove non <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _20\"></span>possibile <span class=\"_ _20\"></span>stimare <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>valore <span class=\"_ _9\"></span>recuperabile <span class=\"_ _9\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _9\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _9\"></span>indiv<span class=\"_ _0\"></span>idualmente, <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _20\"></span>effettua <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> stima del valore recuperabile de<span class=\"_ _0\"></span>lla unit\u00e0 generatrice di flussi finanziari a cui<span class=\"_ _0\"></span> l\u2019attivit\u00e0 appartiene. L\u2019ammontare recuperabile <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>il maggiore fr<span class=\"_ _1\"></span>a il <span class=\"_ _1\"></span><span class=\"ff4\">fair value<span class=\"ff1\"> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto dei costi <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> vendita <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il valore d\u2019uso. </span></span>Nella <span class=\"_ _20\"></span>determinazione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _20\"></span>d\u2019uso, <span class=\"_ _20\"></span>i <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _20\"></span>futuri<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>stim<span class=\"_ _0\"></span>ati <span class=\"_ _20\"></span>sono <span class=\"_ _8\"></span>scontati <span class=\"_ _20\"></span>uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _20\"></span>un tasso <span class=\"_ _6\"> </span>che <span class=\"_ _5\"> </span>riflette <span class=\"_ _6\"> </span>le <span class=\"_ _5\"> </span>val<span class=\"_ _0\"></span>utazioni <span class=\"_ _6\"> </span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _6\"> </span>di <span class=\"_\"> </span>merc<span class=\"_ _1\"></span>ato <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>valore <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>dena<span class=\"_ _0\"></span>ro <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>dei <span class=\"_\"> </span>rischi <span class=\"_ _6\"> </span>specifici dell\u2019attivit\u00e0 di ciascuna <span class=\"_ _1\"></span>unit<span class=\"_ _0\"></span>\u00e0 generatrice <span class=\"_ _1\"></span>di flussi finanziari. <span class=\"_ _1\"></span>Come previsto dal documento n. <span class=\"_ _1\"></span>4 del 3 marzo <span class=\"_ _a\"></span>2010 <span class=\"_ _9\"></span>emesso <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ongiuntamente <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>Ba<span class=\"_ _0\"></span>nca <span class=\"_ _a\"></span>d\u2019Italia <span class=\"_ _9\"></span>\u2013 <span class=\"_ _9\"></span>Consob <span class=\"_ _a\"></span>\u2013 <span class=\"_ _9\"></span>Isvap, <span class=\"_ _a\"></span>i <span class=\"_ _9\"></span>test <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">impairment</span> <span class=\"_ _9\"></span>sono sottoposti all\u2019approvazione del Consigli<span class=\"_ _0\"></span>o di Amministrazione della Capogruppo. Se <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabile <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>una unit\u00e0 <span class=\"_ _1\"></span>genera<span class=\"_ _1\"></span>tri<span class=\"_ _0\"></span>ce <span class=\"_ _3\"></span>di flussi <span class=\"_ _1\"></span>finanziari) <span class=\"_ _3\"></span>\u00e8 stimato <span class=\"_ _3\"></span>esse<span class=\"_ _0\"></span>re inferiore <span class=\"_ _a\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>relati<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>valore <span class=\"_ _a\"></span>contabil<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>esso <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>ridotto <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>minor <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>recuperabile. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>perdita di valore <span class=\"_ _1\"></span>\u00e8 rilevata nel conto economico <span class=\"_ _1\"></span>immediatamente ed imputata <span class=\"_ _1\"></span>in primo luogo a riduzione <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span> valore contabile <span class=\"_ _1\"></span>dell\u2019eventuale avviamento e, quindi, a <span class=\"_ _1\"></span>riduzione delle altre <span class=\"_ _1\"></span>attivit\u00e0 in proporzione <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> loro valore contabile. Quando <span class=\"_ _0\"></span>una <span class=\"_ _a\"></span>svalutazione <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>ha <span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _0\"></span>ragione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>essere <span class=\"_ _0\"></span>mantenuta, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _a\"></span>dell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(o della <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _a\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>flussi <span class=\"_ _0\"></span>finanziari), <span class=\"_ _a\"></span>ad <span class=\"_ _0\"></span>eccezione <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>avviamento <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>delle <span class=\"_ _0\"></span>altre <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _0\"></span> ave<span class=\"_ _0\"></span>nti vita utile <span class=\"_ _1\"></span>indefinita, \u00e8 <span class=\"_ _3\"></span>inc<span class=\"_ _0\"></span>rementato al <span class=\"_ _1\"></span>nuovo valore derivante <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>alla stima <span class=\"_ _1\"></span>del suo <span class=\"_ _1\"></span>valore recuperabile, ma <span class=\"_ _4\"></span>non <span class=\"_ _8\"></span>oltre <span class=\"_ _4\"> </span>il <span class=\"_ _4\"></span>valore <span class=\"_ _8\"></span>netto <span class=\"_ _4\"> </span>di <span class=\"_ _4\"></span>carico <span class=\"_ _8\"></span>che <span class=\"_ _4\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>avreb<span class=\"_ _1\"></span>be <span class=\"_ _4\"> </span>avuto <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>non <span class=\"_ _4\"> </span>fosse <span class=\"_ _4\"></span>stata <span class=\"_ _8\"></span>effettuata <span class=\"_ _4\"> </span>la svalutazione <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>perdita <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>valore. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>ripristino <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>imputa<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _3\"></span>dell\u2019esercizio in cui viene rilevata tale ripresa di valore. Attivit\u00e0 finanziarie La <span class=\"_\"> </span>cl<span class=\"_ _1\"></span>assificazione <span class=\"_\"> </span>delle <span class=\"_\"> </span>attivit\u00e0 <span class=\"_\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_\"> </span>al <span class=\"_ _5\"> </span>momento <span class=\"_\"> </span>della <span class=\"_ _5\"> </span>rilevazione <span class=\"_\"> </span>iniziale <span class=\"_ _5\"> </span>dipende <span class=\"_ _5\"> </span>dalle caratteristiche dei flussi di cassa <span class=\"_ _1\"></span>contrattuali delle attivit<span class=\"_ _0\"></span>\u00e0 finanziarie e <span class=\"_ _1\"></span>dal modello di <span class=\"ff4\">business</span> che il Gruppo <span class=\"_ _4\"> </span>usa <span class=\"_ _4\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>loro <span class=\"_ _7\"> </span>gestione. <span class=\"_ _4\"> </span>Ad <span class=\"_ _4\"> </span>e<span class=\"_ _0\"></span>ccezione <span class=\"_ _4\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>crediti <span class=\"_ _7\"> </span>commerciali <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>non <span class=\"_ _7\"> </span>contengono <span class=\"_ _4\"> </span>una<span class=\"_ _0\"></span> componente di finan<span class=\"_ _1\"></span>ziamento significativa o per<span class=\"_ _1\"></span> i <span class=\"_ _1\"></span>quali il Gr<span class=\"_ _1\"></span>uppo ha applic<span class=\"_ _1\"></span>ato l'espediente pra<span class=\"_ _1\"></span>tico, il Gruppo <span class=\"_\"> </span>inizialmente <span class=\"_\"> </span>valuta <span class=\"_\"> </span>un'attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_\"> </span>finanziaria <span class=\"_\"> </span>al <span class=\"_\"> </span>suo <span class=\"_\"> </span><span class=\"ff4\">fair <span class=\"_\"> </span>value</span> <span class=\"_\"> </span>pi\u00f9, <span class=\"_\"> </span>nel <span class=\"_\"> </span>caso <span class=\"_\"> </span>di <span class=\"_\"> </span>un'attivit\u00e0<span class=\"_ _0\"></span> finanziaria non al <span class=\"ff4\">fair value</span> rilevato nel conto economic<span class=\"_ _0\"></span>o, i costi di transazione.  I <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>commerciali <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>conte<span class=\"_ _0\"></span>ngono <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>omponente <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>quali il <span class=\"_ _6\"> </span>Gruppo <span class=\"_ _5\"> </span>ha <span class=\"_ _5\"> </span>applicato <span class=\"_ _6\"> </span>l\u2019espediente <span class=\"_ _5\"> </span>pratico <span class=\"_ _5\"> </span>sono <span class=\"_ _6\"> </span>va<span class=\"_ _0\"></span>lutati <span class=\"_ _5\"> </span>al <span class=\"_ _6\"> </span>prezzo <span class=\"_ _5\"> </span>dell\u2019operazione <span class=\"_ _5\"> </span>determinato secondo l'IFRS 15. Affinch\u00e9 <span class=\"_ _20\"></span>un'<span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>possa <span class=\"_ _20\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _8\"></span>clas<span class=\"_ _0\"></span>sificata <span class=\"_ _20\"></span>e <span class=\"_ _4\"></span>valutata <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span><span class=\"ff4\">fair </span>value<span class=\"ff1\"> <span class=\"_ _20\"></span>rilevato <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>ell\u2019util<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>complessivo, <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>ve <span class=\"_ _20\"></span>gener<span class=\"_ _0\"></span>are <span class=\"_ _20\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>che <span class=\"_ _20\"></span>dipendono <span class=\"_ _8\"></span>solamente <span class=\"_ _20\"></span>dal<span class=\"_ _0\"></span> </span>capitale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dagli <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>sull\u2019imp<span class=\"_ _0\"></span>orto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>restituire <span class=\"_ _3\"></span>(cosiddetto <span class=\"_ _3\"></span><span class=\"ff4\">solely <span class=\"_ _3\"></span>payments <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>principal </span>and <span class=\"_ _7\"> </span>inte<span class=\"_ _0\"></span>rest<span class=\"ff1\"> <span class=\"_ _7\"> </span>(SPPI). <span class=\"_ _7\"> </span>Qu<span class=\"_ _0\"></span>esta <span class=\"_ _7\"> </span>valut<span class=\"_ _0\"></span>azione <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _6\"> </span>indicata <span class=\"_ _6\"> </span>come <span class=\"_ _7\"> </span>test <span class=\"_ _6\"> </span>SPPI <span class=\"_ _7\"> </span>e <span class=\"_ _6\"> </span>viene <span class=\"_ _6\"> </span>eseguita <span class=\"_ _6\"> </span>a <span class=\"_ _7\"> </span>livello <span class=\"_ _6\"> </span>di </span>strumento. Al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>rile<span class=\"_ _0\"></span>vazione <span class=\"_ _0\"></span>iniziale,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _a\"></span>classificate, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seconda <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>casi<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>in base <span class=\"_ _a\"></span>alle<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>successive <span class=\"_ _9\"></span>modalit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>misurazione, <span class=\"_ _9\"></span>cio\u00e8 <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>costo <span class=\"_ _9\"></span>ammortizzato, <span class=\"_ _20\"></span>al <span class=\"_ _9\"></span><span class=\"ff4\">fair <span class=\"_ _20\"></span>value</span> <span class=\"_ _a\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _a\"></span>nel conto economico complessivo OCI e al <span class=\"ff4\">fair value</span> rilevato nel conto econo<span class=\"_ _0\"></span>mico.  La <span class=\"_\"> </span>cl<span class=\"_ _1\"></span>assificazione <span class=\"_\"> </span>delle <span class=\"_\"> </span>attivit\u00e0 <span class=\"_\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_\"> </span>al <span class=\"_ _5\"> </span>momento <span class=\"_\"> </span>della <span class=\"_ _5\"> </span>rilevazione <span class=\"_\"> </span>iniziale <span class=\"_ _5\"> </span>dipende <span class=\"_ _5\"> </span>dalle caratteristiche dei flussi di cassa <span class=\"_ _1\"></span>contrattuali delle attivit<span class=\"_ _0\"></span>\u00e0 finanziarie e <span class=\"_ _1\"></span>dal modello di <span class=\"ff4\">business</span> che il Gruppo usa per la loro gestione. Ai fini della valutazione successiva, le attivit\u00e0<span class=\"_ _0\"></span> finanziarie sono classificate<span class=\"_ _0\"></span> in quattro categorie: \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al cost<span class=\"_ _0\"></span>o ammortizzato (strumenti di debit<span class=\"_ _0\"></span>o); </span></span>\uf0b7 <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 <span class=\"_ _4\"> </span>finanziarie <span class=\"_ _8\"></span>al <span class=\"_ _4\"> </span><span class=\"ff4\">fair <span class=\"_ _4\"></span>value</span> <span class=\"_ _8\"></span>rilevato <span class=\"_ _4\"></span>nel <span class=\"_ _8\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>ec<span class=\"_ _1\"></span>onomico <span class=\"_ _4\"> </span>complessivo <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>riclassifica </span>degli utili e perdite cumulate (strumenti di debito); \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>rilevato <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>conto <span class=\"_ _9\"></span>economico <span class=\"_ _0\"></span>comple<span class=\"_ _0\"></span>ssivo <span class=\"_ _a\"></span>senza <span class=\"_ _a\"></span>rigiro <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> </span></span>utili e <span class=\"_ _3\"></span>perdite <span class=\"_ _1\"></span>cumulate <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>momento<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dell\u2019eliminazione <span class=\"_ _3\"></span>(st<span class=\"_ _0\"></span>rumenti <span class=\"_ _1\"></span>rappresentativi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale); \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al <span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span> rilevato a conto economico. </span></span> <span class=\"fs6\">I <span class=\"ff4\">fair <span class=\"_ _0\"></span>value </span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _a\"></span>quotate <span class=\"_ _0\"></span>sui <span class=\"_ _a\"></span>mercati <span class=\"_ _0\"></span>attivi <span class=\"_ _a\"></span>sono <span class=\"_ _0\"></span>determi<span class=\"_ _0\"></span>nati <span class=\"_ _0\"></span>sulla <span class=\"_ _a\"></span>base <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prezzi </span>di <span class=\"_ _3\"></span>offerta <span class=\"_ _3\"></span>ufficiali <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferimento. <span class=\"_ _3\"></span><span class=\"fs0 fc0\"> <span class=\"_ _3\"></span><span class=\"fs6 fc8\">Quando <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ff4\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziaria </span></span></span></span>rilevata <span class=\"_ _8\"></span>nel <span class=\"_ _4\"></span>prospetto <span class=\"_ _20\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>sit<span class=\"_ _0\"></span>uazione <span class=\"_ _8\"></span>patrimoniale-finanziaria <span class=\"_ _4\"></span>non <span class=\"_ _8\"></span>pu\u00f2 <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>misura<span class=\"_ _0\"></span>to <span class=\"_ _8\"></span>basandosi sulle <span class=\"_ _0\"></span>quotazioni <span class=\"_ _a\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vo, <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>viene <span class=\"_ _a\"></span>determinato <span class=\"_ _0\"></span>util<span class=\"_ _0\"></span>izzando <span class=\"_ _0\"></span>diverse<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tecniche <span class=\"_ _a\"></span>di valutazione, <span class=\"_ _20\"></span>incluso <span class=\"_ _8\"></span>il <span class=\"_ _20\"></span>mo<span class=\"_ _0\"></span>dello <span class=\"_ _8\"></span>dei <span class=\"_ _20\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _20\"></span>attualizzati. <span class=\"_ _8\"></span>Gli <span class=\"_ _20\"></span>input<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>inseriti <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>questo <span class=\"_ _8\"></span>modello sono rilevati <span class=\"_ _0\"></span>dai mercati <span class=\"_ _0\"></span>osservabili, ove possib<span class=\"_ _0\"></span>ile, ma <span class=\"_ _0\"></span>qualora non si<span class=\"_ _0\"></span>a possibile, <span class=\"_ _0\"></span>\u00e8 richiesto un <span class=\"_ _0\"></span>certo grado <span class=\"_ _3\"></span>di stima <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>definire il <span class=\"_ _3\"></span><span class=\"ff4\">fair value<span class=\"ff1\">. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>stime <span class=\"_ _1\"></span>includono <span class=\"_ _1\"></span>considerazioni <span class=\"_ _1\"></span>su variabili <span class=\"_ _3\"></span>quali il <span class=\"_ _1\"></span>rischio </span></span>di <span class=\"_ _6\"> </span>liquidit\u00e0, <span class=\"_ _5\"> </span>il <span class=\"_ _6\"> </span>rischio <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>credit<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>volatili<span class=\"_ _0\"></span>t\u00e0. <span class=\"_ _6\"> </span>I <span class=\"_ _6\"> </span>cambiamenti <span class=\"_ _6\"> </span>delle <span class=\"_ _5\"> </span>assunzioni <span class=\"_ _6\"> </span>su <span class=\"_ _5\"> </span>questi <span class=\"_ _6\"> </span>elementi potrebbero avere un impatto sul <span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span> dello strumento finanziario rilevato. Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _a\"></span>utiliz<span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seguente <span class=\"_ _a\"></span>gerar<span class=\"_ _0\"></span>chia <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>deter<span class=\"_ _0\"></span>minare <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>docum<span class=\"_ _0\"></span>entare <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"ff4\">fair <span class=\"_ _9\"></span>value </span>degli <span class=\"_ _0\"></span>strumenti finanziari basato su tecniche di valutazione:  \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello 1: <span class=\"_ _3\"></span>pre<span class=\"_ _0\"></span>zzi <span class=\"_ _1\"></span>quotati (non <span class=\"_ _1\"></span>rettificati) in <span class=\"_ _3\"></span>un mercato attivo <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>attivit\u00e0 o <span class=\"_ _1\"></span>passivit\u00e0 identiche; </span></span>\uf0b7 <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello <span class=\"_ _4\"> </span>2: <span class=\"_ _4\"> </span>altre<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>tecniche <span class=\"_ _4\"> </span>per <span class=\"_ _7\"> </span>le <span class=\"_ _4\"> </span>quali <span class=\"_ _7\"> </span>sono <span class=\"_ _4\"> </span>osservabili, <span class=\"_ _7\"> </span>direttamente <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>indiretta<span class=\"_ _0\"></span>mente, <span class=\"_ _4\"> </span>tutti<span class=\"_ _0\"></span> </span>gli input che hanno un effetto significativo sul <span class=\"ff4\">fair value</span>;   \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello <span class=\"_ _a\"></span>3: <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>cniche <span class=\"_ _a\"></span>che <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>tilizzano input che <span class=\"_ _0\"></span>hanno<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>un <span class=\"_ _0\"></span>effet<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>signif<span class=\"_ _0\"></span>icativo <span class=\"_ _a\"></span>sul <span class=\"ff4\">fair <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _0\"></span>che<span class=\"_ _0\"></span> </span></span>non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>basano <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>dati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>osservabili. Tra <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>tecniche <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>rientranti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>livello 3 <span class=\"_ _8\"></span>sono <span class=\"_ _4\"></span>utilizzati <span class=\"_ _8\"></span>metodi <span class=\"_ _4\"></span>comparabili <span class=\"_ _8\"></span>basando <span class=\"_ _8\"></span>la <span class=\"_ _4\"> </span>valutazione <span class=\"_ _20\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>ezzi <span class=\"_ _8\"></span>e <span class=\"_ _4\"></span>altre <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>nformazioni rilevanti <span class=\"_ _9\"></span>generate <span class=\"_ _9\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>transazioni <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _9\"></span>relati<span class=\"_ _0\"></span>ve <span class=\"_ _9\"></span>ad <span class=\"_ _9\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _9\"></span>identiche <span class=\"_ _20\"></span>o <span class=\"_ _9\"></span>comparabili <span class=\"_ _20\"></span>o <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span> alternativa metodi re<span class=\"_ _0\"></span>ddituali <span class=\"_ _0\"></span>che prevedono la <span class=\"_ _0\"></span>conversione di <span class=\"_ _0\"></span>importi <span class=\"_ _0\"></span>futuri (flussi <span class=\"_ _0\"></span>di cassa <span class=\"_ _0\"></span>o reddituali) in un singolo ammontare attualizzato.<span class=\"_ _0\"></span> Crediti commerciali Un credito <span class=\"_ _0\"></span>viene insc<span class=\"_ _0\"></span>ritto se <span class=\"_ _0\"></span>il corri<span class=\"_ _0\"></span>spettivo \u00e8 <span class=\"_ _0\"></span>dovuto <span class=\"_ _0\"></span>incondizionatamente d<span class=\"_ _0\"></span>al cliente (v<span class=\"_ _0\"></span>ale a <span class=\"_ _0\"></span>dire, <span class=\"_ _0\"></span>\u00e8 necessario solo che decorra il tempo affinch\u00e9 si ottenga<span class=\"_ _0\"></span> il pagamento del corrispettivo).  I <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>commerciali <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>conte<span class=\"_ _0\"></span>ngono <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>omponente <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>quali il Gruppo ha applicato l\u2019espediente pratico sono val<span class=\"_ _0\"></span>utati al prezzo dell\u2019operazione determinato secondo l'IFRS 15. Per <span class=\"_ _14\"> </span>i <span class=\"_\"> </span>crediti<span class=\"_ _0\"></span> <span class=\"_\"> </span>commercia<span class=\"_ _0\"></span>li <span class=\"_ _14\"> </span>e <span class=\"_\"> </span>le <span class=\"_ _14\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>der<span class=\"_ _1\"></span>iv<span class=\"_ _0\"></span>anti <span class=\"_ _14\"> </span>da <span class=\"_\"> </span>contratto, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>Gruppo <span class=\"_\"> </span>applica <span class=\"_ _14\"> </span>un <span class=\"_ _14\"> </span>approccio semplificato <span class=\"_ _1\"></span>nel calcolo delle <span class=\"_ _1\"></span>perdite attese <span class=\"_ _1\"></span>(<span class=\"ff4\">Expected Credit <span class=\"_ _1\"></span>Loss - <span class=\"_ _1\"></span>ECL<span class=\"ff1\">): il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>non monitora <span class=\"_ _1\"></span>le<span class=\"fc0\"> </span></span></span>variazioni <span class=\"_ _0\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>credito, <span class=\"_ _0\"></span>ma <span class=\"_ _a\"></span>rileva <span class=\"_ _0\"></span>integr<span class=\"_ _0\"></span>almente <span class=\"_ _a\"></span>la <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>atte<span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _0\"></span>riferimento, sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>probabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>default<span class=\"ff4\"> <span class=\"_ _3\"></span>(Probability<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>Defult <span class=\"_ _3\"></span>- <span class=\"_ _3\"></span>PD)<span class=\"ff1\"> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ciascun <span class=\"_ _3\"></span>clie<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>perdita </span></span>in caso di default (<span class=\"ff4\">Loss Given Default - LGD</span>), c<span class=\"_ _0\"></span>ome previsto dall\u2019IFRS 9. Attivit\u00e0 contrattuali Un\u2019attivit\u00e0 <span class=\"_ _7\"> </span>da <span class=\"_ _7\"> </span>contratto <span class=\"_ _7\"> </span>viene <span class=\"_ _7\"> </span>inizialmente <span class=\"_ _7\"> </span>iscritta <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>misura <span class=\"_ _7\"> </span>dei <span class=\"_ _7\"> </span>ricavi <span class=\"_ _4\"> </span>realizz<span class=\"_ _0\"></span>ati <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>i <span class=\"_ _7\"> </span>servizi <span class=\"_ _7\"> </span>di progettazione <span class=\"_ _a\"></span>poich<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _a\"></span>l\u2019otteniment<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _a\"></span>condizionato <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>mpletamento <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>progetto.<span class=\"_ _0\"></span> Quando <span class=\"_ _5\"> </span>il <span class=\"_\"> </span>progetto <span class=\"_ _5\"> </span>\u00e8 <span class=\"_\"> </span>completato <span class=\"_\"> </span>e <span class=\"_ _6\"> </span>si <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>avuta <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>\u2019accettazione <span class=\"_ _5\"> </span>da <span class=\"_\"> </span>parte <span class=\"_\"> </span>del <span class=\"_ _5\"> </span>cliente, <span class=\"_\"> </span>l\u2019ammontare riconosciuto <span class=\"_ _0\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>contratto <span class=\"_ _a\"></span>viene <span class=\"_ _a\"></span>riclassif<span class=\"_ _0\"></span>icata <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>credito <span class=\"_ _a\"></span>commerciale. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>da contratto sono soggette alla verifica dell\u2019esistenz<span class=\"_ _0\"></span>a di perdite attese. Disponibilit\u00e0 liquide<span class=\"_ _0\"></span> e mezzi<span class=\"_ _1\"></span> equivalent<span class=\"_ _0\"></span>i La voce relativa <span class=\"_ _0\"></span>a cassa <span class=\"_ _0\"></span>e me<span class=\"_ _0\"></span>zzi equivalenti include <span class=\"_ _0\"></span>le gi<span class=\"_ _0\"></span>acenze di cassa, de<span class=\"_ _0\"></span>i conti <span class=\"_ _0\"></span>correnti bancari e altri investimenti <span class=\"_ _1\"></span>finanziari a <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>termine ad elevata <span class=\"_ _1\"></span>liquidit\u00e0, che <span class=\"_ _1\"></span>sono prontamente co<span class=\"_ _1\"></span>nvertibili in cassa e sono soggetti ad un rischio non significativo di variazione di valo<span class=\"_ _0\"></span>re. Azioni proprie Le azioni proprie sono iscritte al costo e classificate a riduzione del patrimonio netto. Il corrispettivo ricevuto <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>la <span class=\"_ _8\"></span>vendita, <span class=\"_ _8\"></span>emissione<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>cancellazione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>azioni <span class=\"_ _20\"></span>proprie <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _8\"></span>esposto <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio <span class=\"_ _20\"></span>come variazione di patrimonio netto, al netto del relativ<span class=\"_ _0\"></span>o effetto fiscale. Benefici ai dipendenti In <span class=\"_ _7\"> </span>base <span class=\"_ _7\"> </span>allo <span class=\"_ _7\"> </span>IAS <span class=\"_ _7\"> </span>19, <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>Trattamento <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>fine <span class=\"_ _7\"> </span>r<span class=\"_ _0\"></span>apporto <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>classificabile <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>me <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>\u201c<span class=\"ff4\">post-employment </span>benefit<span class=\"ff1\">\u201d <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>tipo <span class=\"_ _4\"> </span>\u201c</span>defined <span class=\"_ _4\"></span>ben<span class=\"_ _1\"></span>efit <span class=\"_ _4\"> </span>plan<span class=\"ff1\">\u201d, <span class=\"_ _4\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _4\"> </span>ammontare <span class=\"_ _20\"></span>maturat<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>rifer<span class=\"_ _1\"></span>imento <span class=\"_ _4\"> </span>viene </span>proiettato <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>futuro <span class=\"_ _a\"></span>per <span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mare <span class=\"_ _0\"></span>l\u2019importo <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>liqui<span class=\"_ _0\"></span>dare <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>risoluz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>di lavoro <span class=\"_ _4\"> </span>e <span class=\"_ _7\"> </span>successivamente <span class=\"_ _4\"> </span>attualizzato <span class=\"_ _7\"> </span>utilizzando <span class=\"_ _4\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>\u201c<span class=\"ff4\">Projected <span class=\"_ _4\"> </span>unit <span class=\"_ _7\"> </span>credit <span class=\"_ _7\"> </span>method</span>\u201d, <span class=\"_ _4\"> </span>metodologia attuariale <span class=\"_ _0\"></span>basata <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ipote<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>natura <span class=\"_ _0\"></span>demografica <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziaria <span class=\"_ _0\"></span>che <span class=\"_ _a\"></span>consente <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>stimare <span class=\"_ _0\"></span>l\u2019amm<span class=\"_ _0\"></span>ontare dei benefici che ciascun dipendente ha maturato a<span class=\"_ _0\"></span> fronte delle sue prestazioni di lavoro. Attraverso la valutazione attuariale si imputano a <span class=\"_ _0\"></span>conto economico, nella voce \u201cCosto del lavoro\u201d, il<span class=\"_ _0\"></span> current <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ervice <span class=\"_ _0\"></span>cost<span class=\"ff1\"> <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>esprime <span class=\"_ _a\"></span>l\u2019ammontare <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _a\"></span>diritti <span class=\"_ _a\"></span>maturati <span class=\"_ _a\"></span>nell\u2019esercizio <span class=\"_ _a\"></span>dai <span class=\"_ _0\"></span>dip<span class=\"_ _0\"></span>endenti <span class=\"_ _0\"></span>e, <span class=\"_ _a\"></span>tra<span class=\"_ _0\"></span> </span>gli <span class=\"_ _4\"> </span>\u201cOneri <span class=\"_ _7\"> </span>finanziari\u201d, <span class=\"_ _7\"> </span>l\u2019<span class=\"ff4\">interest <span class=\"_ _7\"> </span>cost <span class=\"_ _7\"> </span></span>che <span class=\"_ _4\"> </span>costi<span class=\"_ _0\"></span>tuisce <span class=\"_ _4\"> </span>l\u2019onere <span class=\"_ _7\"> </span>figurativo <span class=\"_ _7\"> </span>che <span class=\"_ _4\"> </span>l\u2019<span class=\"_ _0\"></span>impresa <span class=\"_ _7\"> </span>sosterrebbe chiedendo al mercato un finanziamento di importo pari al TFR.<span class=\"_ _0\"></span> Gli <span class=\"_ _3\"></span>util<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>riflettono <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>effetti <span class=\"_ _3\"></span>derivan<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>variazioni <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _1\"></span>ipotesi <span class=\"_ _1\"></span>attuariali <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevati negli <span class=\"_ _7\"> </span>Altri <span class=\"_ _6\"> </span>utili <span class=\"_ _6\"> </span>(perdite) <span class=\"_ _7\"> </span>complessivi. <span class=\"_ _6\"> </span>Tali <span class=\"_ _7\"> </span>componenti <span class=\"_ _6\"> </span>non <span class=\"_ _7\"> </span>devono <span class=\"_ _6\"> </span>essere <span class=\"_ _6\"> </span>riclassificati <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>Conto economico in un periodo successivo.  Debiti I de<span class=\"_ _0\"></span>biti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>inizialmente <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l c<span class=\"_ _0\"></span>osto, <span class=\"_ _0\"></span>corrispondente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>passivit\u00e0, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> eventuali <span class=\"_ _20\"></span>costi <span class=\"_ _4\"> </span>di <span class=\"_ _20\"></span>tra<span class=\"_ _0\"></span>nsazione <span class=\"_ _8\"></span>direttamente <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ttribuibili<span class=\"_ _0\"></span>. <span class=\"_ _8\"></span>Successivamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _20\"></span>iniz<span class=\"_ _0\"></span>iale, <span class=\"_ _8\"></span>i debiti sono valutati <span class=\"_ _1\"></span>con il <span class=\"_ _1\"></span>criterio del <span class=\"_ _1\"></span>costo ammortizzato, <span class=\"_ _1\"></span>utilizzando il metodo <span class=\"_ _1\"></span>del tasso di <span class=\"_ _1\"></span>interesse effettivo. Passivit\u00e0 contrattuali La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>un\u2019obblig<span class=\"_ _0\"></span>azione a <span class=\"_ _a\"></span>trasferire <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>cliente <span class=\"_ _0\"></span>beni <span class=\"_ _a\"></span>o <span class=\"_ _0\"></span>serviz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>quali <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>Gruppo ha <span class=\"_ _4\"> </span>gi\u00e0 <span class=\"_ _4\"> </span>ricevuto <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _4\"> </span>(o <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>quali <span class=\"_ _7\"> </span>una <span class=\"_ _4\"> </span>quota <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span>corrispettivo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>dovuto). <span class=\"_ _4\"> </span>La <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 contrattuale <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _9\"></span>rile<span class=\"_ _0\"></span>vata <span class=\"_ _20\"></span>se <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>st<span class=\"_ _0\"></span>ato <span class=\"_ _9\"></span>ric<span class=\"_ _0\"></span>evuto <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>pagamento <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>pagamento <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>dovuto <span class=\"_ _20\"></span>(qualunque <span class=\"_ _20\"></span>venga prima) dal cliente <span class=\"_ _0\"></span>prima che il<span class=\"_ _0\"></span> Gruppo gli<span class=\"_ _0\"></span> abbia <span class=\"_ _0\"></span>trasferito il c<span class=\"_ _0\"></span>ontrollo dei beni <span class=\"_ _0\"></span>o servizi. Le passivi<span class=\"_ _0\"></span>t\u00e0 derivanti da <span class=\"_ _1\"></span>contratto sono rilevate come ricavi quando <span class=\"_ _1\"></span>il Gruppo soddisfa <span class=\"_ _1\"></span>le obbligazioni di fare <span class=\"_ _1\"></span>nel relativo contratto (i.e. il controllo dei beni o serviz<span class=\"_ _0\"></span>i \u00e8 stato trasferito al cliente).  Ricavi La <span class=\"_ _14\"> </span>rilevazione <span class=\"_ _14\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _14\"> </span>ricavi <span class=\"_ _13\"> </span>da <span class=\"_ _14\"> </span>contratti <span class=\"_ _13\"> </span>con <span class=\"_ _14\"> </span>la <span class=\"_ _13\"> </span>clientela <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _14\"> </span>basat<span class=\"_ _0\"></span>a <span class=\"_ _14\"> </span>sui <span class=\"_ _14\"> </span>s<span class=\"_ _0\"></span>eguenti <span class=\"_ _14\"> </span>cinque <span class=\"_ _13\"> </span>step,: <span class=\"_ _14\"> </span>(i) identificazione <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>contratto <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>cliente; <span class=\"_ _23\"> </span>(ii) <span class=\"_ _25\"> </span>identificazione <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span><span class=\"ff4\">performance <span class=\"_ _25\"> </span>obligation</span>,<span class=\"_ _0\"></span> rappresentate <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>promesse <span class=\"_ _1\"></span>contrattuali <span class=\"_ _3\"></span>a trasferire <span class=\"_ _3\"></span>beni e/o <span class=\"_ _3\"></span>servizi a <span class=\"_ _3\"></span>un cliente; <span class=\"_ _3\"></span>(iii) determinazione del <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>transazione; <span class=\"_ _3\"></span>(iv) <span class=\"_ _1\"></span>allocazione <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>transazione <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span><span class=\"ff4\">performance <span class=\"_ _3\"></span>obligation<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>identificate sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>del prezz<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di vendita stan<span class=\"_ _1\"></span>d alone <span class=\"_ _1\"></span>di ciascu<span class=\"_ _1\"></span>n bene <span class=\"_ _1\"></span>o servizio; <span class=\"_ _3\"></span>(v) rilevazione del ricavo <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>rel<span class=\"_ _0\"></span>ativa <span class=\"_ _a\"></span><span class=\"ff4\">perform<span class=\"_ _0\"></span>ance <span class=\"_ _0\"></span>obli<span class=\"_ _0\"></span>gation</span> <span class=\"_ _a\"></span>risulta <span class=\"_ _9\"></span>soddisfatta, <span class=\"_ _a\"></span>ossia <span class=\"_ _9\"></span>all\u2019atto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>trasf<span class=\"_ _0\"></span>erimento al <span class=\"_ _20\"></span>cliente <span class=\"_ _20\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ben<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>servizio <span class=\"_ _20\"></span>prom<span class=\"_ _0\"></span>esso; <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>trasferimento <span class=\"_ _8\"></span>si <span class=\"_ _20\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _20\"></span>completato <span class=\"_ _8\"></span>quando <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>cliente ottiene <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bene <span class=\"_ _11\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>servizio, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>pu\u00f2 <span class=\"_ _3\"></span>avvenire <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>continuo <span class=\"_ _3\"></span>(<span class=\"ff4\">over <span class=\"_ _3\"></span>time<span class=\"ff1\">) <span class=\"_ _3\"></span>o <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>specifico </span></span>momento temporale (<span class=\"ff4\">at a point <span class=\"_ _0\"></span>in time</span>). I <span class=\"_ _1\"></span>ricavi <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>rilevati pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019ammontare <span class=\"_ _1\"></span>pari al <span class=\"_ _3\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r value<span class=\"ff1\"> <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>corrispettivo a <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _1\"></span>l\u2019impresa <span class=\"_ _1\"></span>ritiene <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ave<span class=\"_ _0\"></span>r </span></span>diritto <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>cambio <span class=\"_ _a\"></span>dei <span class=\"_ _9\"></span>beni <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span>/o <span class=\"_ _a\"></span>servizi <span class=\"_ _9\"></span>promessi <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>cliente, <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>es<span class=\"_ _0\"></span>clusione <span class=\"_ _a\"></span>degli <span class=\"_ _9\"></span>imp<span class=\"_ _0\"></span>orti <span class=\"_ _a\"></span>incassati <span class=\"_ _9\"></span>per conto di terzi. Nel determinare il prezzo della transazione, l\u2019ammontare d<span class=\"_ _0\"></span>el corrispettivo \u00e8 rettificato per tener conto <span class=\"_ _0\"></span>dell\u2019effetto <span class=\"_ _0\"></span>finanziario <span class=\"_ _0\"></span>del tempo, <span class=\"_ _0\"></span>nel caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui il <span class=\"_ _0\"></span>timi<span class=\"_ _0\"></span>ng dei pagamenti con<span class=\"_ _0\"></span>cordato tra <span class=\"_ _4\"></span>le <span class=\"_ _8\"></span>parti <span class=\"_ _4\"></span>attribuisce <span class=\"_ _8\"></span>ad <span class=\"_ _4\"> </span>una <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>esse <span class=\"_ _8\"></span>un <span class=\"_ _4\"> </span>significativo <span class=\"_ _4\"></span>beneficio <span class=\"_ _8\"></span>finanziario. <span class=\"_ _4\"> </span>Il <span class=\"_ _8\"></span>corrispettivo <span class=\"_ _4\"> </span>non <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rettifica <span class=\"_ _3\"></span>per tener <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>dell\u2019effetto <span class=\"_ _1\"></span>finanziario <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>all\u2019inizio <span class=\"_ _3\"></span>del contrat<span class=\"_ _1\"></span>to si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stima che la dilazione di pagamento sia pari o inferiore ad un anno.  In <span class=\"_ _9\"></span>presenza <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _20\"></span>corrispettivo <span class=\"_ _20\"></span>variabile, <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _20\"></span>l\u2019ammontare <span class=\"_ _20\"></span>del <span class=\"_ _20\"></span>corrispettivo <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>cui <span class=\"_ _20\"></span>avr\u00e0 diritto <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cambio <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>tra<span class=\"_ _0\"></span>sferimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>beni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e/o <span class=\"_ _1\"></span>servizi <span class=\"_ _1\"></span>promessi <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>cliente; <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>particolare, <span class=\"_ _1\"></span>l\u2019ammontare del corrispettivo pu\u00f2 <span class=\"_ _0\"></span>variare in <span class=\"_ _0\"></span>presenza di <span class=\"_ _0\"></span>sconti<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>rimborsi, incentivi, <span class=\"_ _0\"></span>concessioni <span class=\"_ _0\"></span>sul prezzo, bonus<span class=\"_ _0\"></span> di <span class=\"_ _20\"></span>performance, <span class=\"_ _20\"></span>penalit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>qualora <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>prezz<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>esso <span class=\"_ _20\"></span>dipenda <span class=\"_ _20\"></span>dal <span class=\"_ _20\"></span>verifi<span class=\"_ _0\"></span>carsi <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>meno <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>tal<span class=\"_ _0\"></span>uni <span class=\"_ _20\"></span>eventi<span class=\"_ _0\"></span> futuri. Contributi pubblici I contributi <span class=\"_ _0\"></span>pubblici <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>sussist<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>ragionevole ce<span class=\"_ _0\"></span>rtezza ch<span class=\"_ _0\"></span>e essi <span class=\"_ _0\"></span>saranno <span class=\"_ _0\"></span>ricevuti <span class=\"_ _0\"></span>eche <span class=\"_ _a\"></span>tutt<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>condizioni <span class=\"_ _9\"></span>ad <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>ssi <span class=\"_ _9\"></span>riferiti <span class=\"_ _9\"></span>siano <span class=\"_ _9\"></span>soddisfatte. <span class=\"_ _9\"></span>I <span class=\"_ _9\"></span>contributi <span class=\"_ _9\"></span>correlati <span class=\"_ _20\"></span>a <span class=\"_ _a\"></span>componenti <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>costosono <span class=\"_ _7\"> </span>rile<span class=\"_ _0\"></span>vati <span class=\"_ _6\"> </span>come <span class=\"_ _7\"> </span>ricavi, <span class=\"_ _6\"> </span>ma <span class=\"_ _6\"> </span>sono <span class=\"_ _6\"> </span>ripartiti <span class=\"_ _6\"> </span>sistematicamente <span class=\"_ _7\"> </span>tra <span class=\"_ _6\"> </span>gli <span class=\"_ _6\"> </span>esercizi <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>modo <span class=\"_ _6\"> </span>da <span class=\"_ _7\"> </span>esserecommisurati <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>riconosci<span class=\"_ _0\"></span>mento <span class=\"_ _20\"></span>dei <span class=\"_ _20\"></span>costi <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>intendono <span class=\"_ _8\"></span>compensare. <span class=\"_ _20\"></span>Il <span class=\"_ _20\"></span>contributo <span class=\"_ _20\"></span>correlato <span class=\"_ _8\"></span>ad <span class=\"_ _9\"></span>unaattivit\u00e0 <span class=\"_ _4\"> </span>viene <span class=\"_ _8\"></span>riconosciuto <span class=\"_ _4\"> </span>come <span class=\"_ _8\"></span>ric<span class=\"_ _0\"></span>avo <span class=\"_ _8\"></span>in <span class=\"_ _4\"> </span>quote <span class=\"_ _4\"> </span>costanti, <span class=\"_ _4\"></span>lungo <span class=\"_ _8\"></span>la <span class=\"_ _4\"> </span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _8\"></span>attesa <span class=\"_ _4\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>diriferimento. Laddove <span class=\"_ _3\"></span>il Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3\"></span>ricev<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>contributo <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>monetario, <span class=\"_ _3\"></span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _3\"></span>contributo <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>rilevatial <span class=\"_ _7\"> </span>valore <span class=\"_ _7\"> </span>nominale <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>rilasciati <span class=\"_ _7\"> </span>nel <span class=\"_ _7\"> </span>conto <span class=\"_ _7\"> </span>economi<span class=\"_ _0\"></span>co, <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>quote <span class=\"_ _7\"> </span>costanti, <span class=\"_ _7\"> </span>lungo <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>vita <span class=\"_ _7\"> </span>utile<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>attesadell\u2019attivit\u00e0 di riferiment<span class=\"_ _0\"></span>o. Imposte sul reddito Le <span class=\"_ _0\"></span>imposte <span class=\"_ _a\"></span>sul <span class=\"_ _0\"></span>reddit<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>critte, <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>ciascuna <span class=\"_ _a\"></span>societ\u00e0 <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Gruppo, <span class=\"_ _a\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _a\"></span>alla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el reddito <span class=\"_ _1\"></span>imponibile <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>formit\u00e0 alle <span class=\"_ _3\"></span>aliquote <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>posizioni <span class=\"_ _1\"></span>vigenti, <span class=\"_ _3\"></span>o sostanzialmente <span class=\"_ _3\"></span>approvate<span class=\"_ _0\"></span> alla <span class=\"_ _20\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>c<span class=\"_ _0\"></span>hiusura <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>periodo <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ciascun <span class=\"_ _8\"></span>Paes<span class=\"_ _0\"></span>e, <span class=\"_ _20\"></span>tenendo <span class=\"_ _8\"></span>conto <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>esenzioni <span class=\"_ _8\"></span>applicabili <span class=\"_ _8\"></span>e <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>i crediti di <span class=\"_ _0\"></span>imposta <span class=\"_ _0\"></span>eventualmente spettanti. Gli <span class=\"_ _0\"></span>accantonamenti per imposte c<span class=\"_ _0\"></span>he potrebbero generarsi dal <span class=\"_ _9\"></span>trasferimento <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>utili<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span>distribuiti<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>societ\u00e0 <span class=\"_ _a\"></span>controll<span class=\"_ _0\"></span>ate <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>effettuati <span class=\"_ _20\"></span>solo <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>vi <span class=\"_ _9\"></span>sia un\u2019effettiva previsione di trasferimento di tali utili<span class=\"_ _0\"></span>. Le imposte <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>fferite attive <span class=\"_ _1\"></span>e passive <span class=\"_ _1\"></span>sono calcolate sulle <span class=\"_ _3\"></span>diff<span class=\"_ _0\"></span>erenze temporanee <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alore attribuito in <span class=\"_ _a\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>corrispondenti <span class=\"_ _a\"></span>valori <span class=\"_ _9\"></span>riconosciuti <span class=\"_ _9\"></span>ai <span class=\"_ _a\"></span>fini<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>fiscali, <span class=\"_ _9\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>base <span class=\"_ _9\"></span>delle <span class=\"_ _a\"></span>aliquote<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>vigore <span class=\"_ _a\"></span>al momento <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>differenze <span class=\"_ _0\"></span>temporanee <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>riverseranno. <span class=\"_ _a\"></span>Le <span class=\"_ _a\"></span>imposte <span class=\"_ _9\"></span>correnti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>im<span class=\"_ _0\"></span>poste <span class=\"_ _a\"></span>differite attive <span class=\"_ _4\"> </span>e <span class=\"_ _4\"></span>passive <span class=\"_ _4\"> </span>relative <span class=\"_ _4\"> </span>ad <span class=\"_ _4\"> </span>operazioni <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>qua<span class=\"_ _0\"></span>li <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>principi <span class=\"_ _4\"> </span>contabili <span class=\"_ _4\"> </span>richiedono <span class=\"_ _4\"> </span>l\u2019iscrizione <span class=\"_ _4\"> </span>dei<span class=\"_ _0\"></span> risultati direttamente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>patrimonio netto <span class=\"_ _1\"></span>sono anch\u2019esse <span class=\"_ _1\"></span>imputate a <span class=\"_ _1\"></span>quest\u2019ultimo<span class=\"_ _0\"></span>. I<span class=\"_ _1\"></span>n caso <span class=\"_ _3\"></span>di modifica<span class=\"_ _0\"></span> delle pre<span class=\"_ _1\"></span>dette aliquote, <span class=\"_ _1\"></span>il valore <span class=\"_ _1\"></span>contabile delle <span class=\"_ _1\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>e pas<span class=\"_ _1\"></span>sivit\u00e0 fiscali differite <span class=\"_ _3\"></span>vien<span class=\"_ _0\"></span>e adeguato <span class=\"_ _1\"></span>con imputazione <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Conto <span class=\"_ _9\"></span>E<span class=\"_ _0\"></span>conomico <span class=\"_ _9\"></span>e <span class=\"_ _20\"></span>Patrimonio <span class=\"_ _9\"></span>Netto <span class=\"_ _20\"></span>in <span class=\"_ _9\"></span>coerenza <span class=\"_ _9\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>sott<span class=\"_ _0\"></span>ostante <span class=\"_ _9\"></span>operazione. <span class=\"_ _9\"></span>Le imposte <span class=\"_ _1\"></span>differite <span class=\"_ _3\"></span>attive <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>riconosciute <span class=\"_ _1\"></span>nella <span class=\"_ _3\"></span>misu<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui \u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>sia <span class=\"_ _3\"></span>disponibil<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>reddito imponibile, nell\u2019arco dei successivi 5 anni, a fronte del quale possano <span class=\"_ _0\"></span>essere recuperate. In <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incertezze <span class=\"_ _3\"></span>nell\u2019applicazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>normativa <span class=\"_ _3\"></span>fiscale, <span class=\"_ _3\"></span>l\u2019impres<span class=\"_ _0\"></span>a: <span class=\"_ _3\"></span>(i) <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>casi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>ritenga probabile che <span class=\"_ _0\"></span>l\u2019autorit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>accetti <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>trattamento <span class=\"_ _0\"></span>fiscale in<span class=\"_ _0\"></span>certo, dete<span class=\"_ _0\"></span>rmina <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>reddito (correnti <span class=\"_ _4\"> </span>e/o <span class=\"_ _7\"> </span>differite) <span class=\"_ _7\"> </span>da <span class=\"_ _4\"> </span>ri<span class=\"_ _0\"></span>levare <span class=\"_ _4\"> </span>in <span class=\"_ _7\"> </span>bilancio <span class=\"_ _7\"> </span>in <span class=\"_ _4\"> </span>funzione <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>trattament<span class=\"_ _0\"></span>o <span class=\"_ _7\"> </span>fiscale <span class=\"_ _4\"> </span>applic<span class=\"_ _0\"></span>ato <span class=\"_ _4\"> </span>o <span class=\"_ _7\"> </span>che prevede di applicare in sede di<span class=\"_ _0\"></span> dichiarazione dei re<span class=\"_ _0\"></span>dditi; (ii) nei casi in cui <span class=\"_ _0\"></span>ritenga non probabile che l\u2019autorit\u00e0 <span class=\"_ _3\"></span>fiscale <span class=\"_ _3\"></span>accetti <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>trattamento <span class=\"_ _3\"></span>fiscale <span class=\"_ _3\"></span>incerto<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>riflette <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>incertezza <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>determinazione <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> imposte sul reddito (correnti e/o differite) da rilev<span class=\"_ _0\"></span>are in bilancio. Il <span class=\"_ _1\"></span>valore di carico <span class=\"_ _1\"></span>delle imposte differ<span class=\"_ _1\"></span>ite attive viene ri<span class=\"_ _1\"></span>esaminato a ciascuna data <span class=\"_ _1\"></span>di bilancio e <span class=\"_ _1\"></span>ridotto nella <span class=\"_ _3\"></span>misura<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>non sia <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>probabile che <span class=\"_ _3\"></span>saranno <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>ponibili in <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>sufficienti <span class=\"_ _3\"></span>imponibi<span class=\"_ _0\"></span>li <span class=\"_ _1\"></span>fiscali da per<span class=\"_ _1\"></span>mettere in <span class=\"_ _1\"></span>tutto o <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>l\u2019utilizzo di <span class=\"_ _1\"></span>tale credito.  <span class=\"_ _3\"></span>Le imposte diff<span class=\"_ _1\"></span>erite attive <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>son<span class=\"_ _0\"></span>o riesaminate ad ogni data di bilancio e sono rilevate nella misura in cui d<span class=\"_ _1\"></span>iventa probabile che i redditi fiscali saranno sufficienti a consentire il r<span class=\"_ _0\"></span>ecupero di tali im<span class=\"_ _0\"></span>poste differite attive. Risultato per azione Il risultato <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>rapportando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>risultato <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>al numero <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>ponderato di azioni in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>circolazione n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>periodo, <span class=\"_ _0\"></span>al netto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>proprie <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>portafoglio. <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> risultato <span class=\"_ _7\"> </span>per <span class=\"_ _6\"> </span>azione <span class=\"_ _7\"> </span>\u201c<span class=\"ff4\">diluted</span>\u201d <span class=\"_ _7\"> </span>il <span class=\"_ _6\"> </span>numero <span class=\"_ _7\"> </span>medio <span class=\"_ _6\"> </span>ponderato <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>azioni <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>circolazione <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>modificato assumendo la conversione di tutte le potenziali azio<span class=\"_ _0\"></span>ni aventi effetto diluitivo. Risultato per azione da attivit<span class=\"_ _0\"></span>\u00e0 in funzionamento Il <span class=\"_ _3\"></span>risultato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>azione <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>funzionamento <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>determinato <span class=\"_ _3\"></span>rapportando <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>risultato <span class=\"_ _3\"></span>derivante dalle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _9\"></span>in <span class=\"_ _a\"></span>funzionamento <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>numero<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>medio <span class=\"_ _9\"></span>ponderato <span class=\"_ _0\"></span>di <span class=\"_ _9\"></span>azioni <span class=\"_ _9\"></span>in <span class=\"_ _a\"></span>ci<span class=\"_ _0\"></span>rcolazione <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>p<span class=\"_ _0\"></span>eriodo, <span class=\"_ _9\"></span>al netto <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>proprie <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>portafoglio. <span class=\"_ _3\"></span>Ai <span class=\"_ _1\"></span>fini <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>calcolo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>risultato <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>\u201c<span class=\"ff4\">dilute<span class=\"_ _0\"></span>d</span>\u201d <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>nume<span class=\"_ _0\"></span>ro medio <span class=\"_ _3\"></span>ponderato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>circolazione <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>modif<span class=\"_ _0\"></span>icato <span class=\"_ _3\"></span>assumendo <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>conversione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tutt<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>potenziali azioni aventi effetto diluiti<span class=\"_ _0\"></span>vo. Operazi<span class=\"_ _0\"></span>oni<span class=\"_ _0\"></span> in v<span class=\"_ _0\"></span>alut<span class=\"_ _0\"></span>a este<span class=\"_ _0\"></span>ra Le o<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>azioni<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>este<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>regist<span class=\"_ _0\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>io i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vigo<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>ell\u2019<span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>razion<span class=\"_ _0\"></span>e. Le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _a\"></span>mon<span class=\"_ _0\"></span>eta<span class=\"_ _0\"></span>rie <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>enomi<span class=\"_ _0\"></span>nate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluta <span class=\"_ _a\"></span>est<span class=\"_ _0\"></span>era <span class=\"_ _a\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>riferim<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilan<span class=\"_ _0\"></span>cio sono <span class=\"_ _7\"> </span>conv<span class=\"_ _0\"></span>ertit<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>tass<span class=\"_ _0\"></span>o <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>quell<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>data<span class=\"_ _0\"></span>. <span class=\"_ _7\"> </span>Sono<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>ri<span class=\"_ _0\"></span>lev<span class=\"_ _0\"></span>ate <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>nto <span class=\"_ _7\"> </span>econ<span class=\"_ _0\"></span>omico<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>e diffe<span class=\"_ _0\"></span>renze<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>cambio <span class=\"_ _5\"> </span>ge<span class=\"_ _0\"></span>nerat<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>dall\u2019<span class=\"_ _0\"></span>estin<span class=\"_ _0\"></span>zion<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>di <span class=\"_\"> </span>post<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>mon<span class=\"_ _0\"></span>eta<span class=\"_ _0\"></span>rie <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>dall<span class=\"_ _0\"></span>a <span class=\"_ _5\"> </span>loro <span class=\"_\"> </span>conversion<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>a <span class=\"_ _6\"> </span>ta<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span> diffe<span class=\"_ _0\"></span>renti d<span class=\"_ _0\"></span>a qu<span class=\"_ _0\"></span>elli <span class=\"_ _0\"></span>ai qu<span class=\"_ _0\"></span>ali <span class=\"_ _0\"></span>erano <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>e co<span class=\"_ _0\"></span>nvertit<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>l mome<span class=\"_ _0\"></span>nto<span class=\"_ _0\"></span> della<span class=\"_ _0\"></span> ril<span class=\"_ _0\"></span>evazi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span> inizi<span class=\"_ _0\"></span>ale.<span class=\"_ _0\"></span>   Ricavi da contratti con i clienti I <span class=\"_ _3\"></span>ricavi <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>clienti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>controllo <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>servizi <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>trasferito<span class=\"_ _0\"></span> al cliente. In particolare, i<span class=\"_ _0\"></span>l Gruppo ha identificato n. 4 <span class=\"ff4\">Revenue Stream</span>: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff4\">Service<span class=\"ff1\">: i ricavi de<span class=\"_ _0\"></span>rivanti dai <span class=\"_ _0\"></span>servizi di <span class=\"_ _0\"></span>carattere consulenziale <span class=\"_ _0\"></span>a canone o <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>volume vengono </span></span></span>riconosciuti \u201c<span class=\"ff4\">over a <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>of tim<span class=\"_ _0\"></span>e</span>\u201d in quanto <span class=\"_ _0\"></span>si ritiene che il<span class=\"_ _0\"></span> cliente <span class=\"_ _0\"></span>simultaneamente ric<span class=\"_ _0\"></span>eva e <span class=\"_ _7\"> </span>consumi<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>benefi<span class=\"_ _0\"></span>ci <span class=\"_ _7\"> </span>fo<span class=\"_ _0\"></span>rniti <span class=\"_ _6\"> </span>dalla <span class=\"_ _7\"> </span>prestazion<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>e<span class=\"_ _0\"></span>rogata <span class=\"_ _7\"> </span>man <span class=\"_ _6\"> </span>mano <span class=\"_ _6\"> </span>che <span class=\"_ _6\"> </span>il <span class=\"_ _6\"> </span>Gruppo <span class=\"_ _7\"> </span>erog<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>il<span class=\"_ _0\"></span> servizio; <span class=\"_ _14\"> </span> <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>fini <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>valutazione <span class=\"_\"> </span>dei <span class=\"_ _14\"> </span>progress<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>verso <span class=\"_\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>completo <span class=\"_ _14\"> </span>adempimento <span class=\"_ _14\"> </span>della performance <span class=\"_ _5\"> </span>obligation<span class=\"ff1\"> <span class=\"_\"> </span>relativamente <span class=\"_\"> </span>al <span class=\"_ _6\"> </span>trasf<span class=\"_ _0\"></span>erimento <span class=\"_\"> </span>al <span class=\"_ _5\"> </span>cliente <span class=\"_ _5\"> </span>del <span class=\"_\"> </span>servizio, <span class=\"_\"> </span>il <span class=\"_ _5\"> </span>Gruppo </span>utilizza sia il metodo dell\u2019output che il metodo de<span class=\"_ _0\"></span>ll\u2019input; \uf0b7 <span class=\"_ _f\"> </span>Time <span class=\"_ _8\"></span>&amp; <span class=\"_ _4\"> </span>Material<span class=\"ff1\">: <span class=\"_ _4\"> </span>i <span class=\"_ _8\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _4\"></span>derivanti <span class=\"_ _8\"></span>dai <span class=\"_ _4\"> </span>servizi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>ca<span class=\"_ _1\"></span>rattere <span class=\"_ _4\"></span>consulenziale <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>giornat<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>uomo </span>vengono <span class=\"_ _22\"> </span>riconosciuti <span class=\"_ _15\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff4\">over <span class=\"_ _22\"> </span>a <span class=\"_ _15\"> </span>period <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>ti<span class=\"_ _0\"></span>me</span>\u201d <span class=\"_ _22\"> </span>in <span class=\"_ _15\"> </span>quanto <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>ritiene <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>client<span class=\"_ _0\"></span>e simultaneamente <span class=\"_ _0\"></span>riceva <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>consumi <span class=\"_ _a\"></span>i <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>forniti <span class=\"_ _a\"></span>dalla <span class=\"_ _0\"></span>prestazione <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rogata <span class=\"_ _0\"></span>man <span class=\"_ _a\"></span>mano <span class=\"_ _0\"></span>che il <span class=\"_ _14\"> </span>Gruppo <span class=\"_\"> </span>eroga <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>servizio; <span class=\"_ _14\"> </span> <span class=\"_\"> </span>ai <span class=\"_ _14\"> </span>fini <span class=\"_\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _14\"> </span>valutazione <span class=\"_ _14\"> </span>dei <span class=\"_\"> </span>progr<span class=\"_ _0\"></span>essi <span class=\"_ _14\"> </span>verso <span class=\"_\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>completo adempimento <span class=\"_\"> </span>della <span class=\"_\"> </span><span class=\"ff4\">performance <span class=\"_\"> </span>obligation</span> <span class=\"_\"> </span>relativamente <span class=\"_\"> </span>al <span class=\"_\"> </span>trasferimento <span class=\"_\"> </span>al <span class=\"_\"> </span>cliente <span class=\"_\"> </span>del servizio, il Gruppo utilizza sia il metodo dell\u2019output che il<span class=\"_ _0\"></span> metodo dell\u2019input; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff4\">TurnKey<span class=\"ff1\">: <span class=\"_ _9\"></span>I <span class=\"_ _a\"></span>ri<span class=\"_ _0\"></span>cavi <span class=\"_ _9\"></span>derivanti <span class=\"_ _20\"></span>dai <span class=\"_ _9\"></span>servizi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>applicati<span class=\"_ _0\"></span>vi <span class=\"_ _9\"></span>\u201cchiavi <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>ma<span class=\"_ _0\"></span>no\u201d <span class=\"_ _a\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _9\"></span>riconosciuti </span></span></span>\u201c<span class=\"ff4\">over a period <span class=\"_ _0\"></span>of<span class=\"_ _0\"></span> time</span>\u201d <span class=\"_ _0\"></span>in quanto <span class=\"_ _0\"></span>si riti<span class=\"_ _0\"></span>ene ch<span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>cliente<span class=\"_ _0\"></span> simultaneament<span class=\"_ _0\"></span>e riceva <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>consumi i<span class=\"_ _0\"></span> benefici <span class=\"_ _9\"></span>forniti <span class=\"_ _20\"></span>dal<span class=\"_ _0\"></span>la <span class=\"_ _20\"></span>prestazione <span class=\"_ _20\"></span>erogata <span class=\"_ _20\"></span>man <span class=\"_ _20\"></span>ma<span class=\"_ _0\"></span>no <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>eroga <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>servizio; <span class=\"_ _20\"></span>ai <span class=\"_ _20\"></span>fini della <span class=\"_ _0\"></span>valutazione dei <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>gressi verso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>completo <span class=\"_ _0\"></span>adempimento <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span><span class=\"ff4\">performance obli<span class=\"_ _0\"></span>gation</span> relativamente <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>trasferime<span class=\"_ _0\"></span>nto <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>cliente <span class=\"_ _14\"> </span>del <span class=\"_ _13\"> </span>servizio, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>Gruppo <span class=\"_ _14\"> </span>utilizza <span class=\"_ _14\"> </span>sia <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>metodo dell\u2019output che il metodo dell\u2019input; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff4\">License<span class=\"ff1\">: <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>promessa <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>concedere <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>li<span class=\"_ _0\"></span>cenza <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>distinta <span class=\"_ _3\"></span>dagli <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>servizi </span></span></span>previsti nel co<span class=\"_ _1\"></span>ntratto e costituisce un\u2019obbligazione separata, <span class=\"_ _1\"></span>il Gruppo <span class=\"_ _1\"></span>deve determinare se la licenza \u00e8 trasferita al cliente: o <span class=\"_ _1d\"> </span>\u201cat <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>point <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>time\u201d<span class=\"ff1\">, <span class=\"_ _6\"> </span>qualora <span class=\"_ _6\"> </span>il <span class=\"_ _6\"> </span>cliente <span class=\"_ _6\"> </span>abbia <span class=\"_ _6\"> </span>il <span class=\"_ _5\"> </span>diritto <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>utilizzo <span class=\"_ _6\"> </span>della <span class=\"_ _6\"> </span>propriet\u00e0 </span>intellettuale; o <span class=\"_ _1d\"> </span><span class=\"ff1\">\u201c<span class=\"ff4\">over <span class=\"_ _8\"></span>a <span class=\"_ _4\"> </span>period <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>ti<span class=\"_ _0\"></span>me</span>\u201d, <span class=\"_ _4\"> </span>qualora <span class=\"_ _4\"></span>il <span class=\"_ _8\"></span>cliente <span class=\"_ _4\"> </span>abbia<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _8\"></span>diritto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>accesso <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>propriet\u00e0 </span>intellettuale. Imposte Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _4\"> </span>differite <span class=\"_ _8\"></span>sono <span class=\"_ _4\"> </span>rilevate <span class=\"_ _8\"></span>per <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>perdite <span class=\"_ _8\"></span>fiscali <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>utilizzate, <span class=\"_ _8\"></span>nella <span class=\"_ _4\"> </span>misura <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>cui <span class=\"_ _8\"></span>\u00e8 probabile <span class=\"_ _3\"></span>che <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>vi <span class=\"_ _3\"></span>sar\u00e0 <span class=\"_ _11\"></span>un <span class=\"_ _3\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>imponibile <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>da <span class=\"_ _11\"></span>perme<span class=\"_ _0\"></span>ttere <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>perdite. <span class=\"_ _3\"></span>\u00c8 <span class=\"_ _3\"></span>richiesta un\u2019attivit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>stima<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>rilevante <span class=\"_ _20\"></span>da <span class=\"_ _20\"></span>part<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _20\"></span>direzione <span class=\"_ _8\"></span>aziendale <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>termina<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>l\u2019ammonta<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>elle attivit\u00e0 <span class=\"_ _5\"> </span>fiscali <span class=\"_ _6\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>possono <span class=\"_ _5\"> </span>essere <span class=\"_ _6\"> </span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _6\"> </span>sulla<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>base <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>livello <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>utili <span class=\"_ _5\"> </span>imponibili<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>futuri, <span class=\"_ _5\"> </span>sulla tempistica della loro man<span class=\"_ _0\"></span>ifestazione e sulle strategie di pianificazione fiscale a<span class=\"_ _0\"></span>pplicabili. Il <span class=\"_ _a\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _9\"></span>aveva <span class=\"_ _9\"></span>perdite <span class=\"_ _9\"></span>fiscali <span class=\"_ _20\"></span>pregresse <span class=\"_ _9\"></span>per <span class=\"_ _a\"></span>un <span class=\"_ _20\"></span>amm<span class=\"_ _0\"></span>ontare <span class=\"_ _9\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _20\"></span>15.402 <span class=\"_ _9\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro. <span class=\"_ _9\"></span>Queste perdite <span class=\"_ _8\"></span>erano <span class=\"_ _4\"></span>relative, <span class=\"_ _4\"></span>per <span class=\"_ _8\"></span>14.547 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>alla <span class=\"_ _4\"> </span>gestione <span class=\"_ _4\"></span>della <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>per <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>periodo antecedente <span class=\"_ _9\"></span>all\u2019Operazione <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>A<span class=\"_ _0\"></span>cquisizione <span class=\"_ _9\"></span>Inversa <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>30<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>lu<span class=\"_ _0\"></span>glio <span class=\"_ _9\"></span>2020 <span class=\"_ _a\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>per <span class=\"_ _a\"></span>855 <span class=\"_ _9\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>euro,alla perdita fiscale 2020 e non scadono.  Le imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>attive so<span class=\"_ _0\"></span>no iscritte<span class=\"_ _0\"></span> nella m<span class=\"_ _0\"></span>isura in<span class=\"_ _0\"></span> cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>probabile ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sia disponibile <span class=\"_ _0\"></span>un redditoimponibile, <span class=\"_ _6\"> </span>nell\u2019arco <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"> </span>successivi <span class=\"_ _6\"> </span>5 <span class=\"_ _6\"> </span>anni, <span class=\"_ _6\"> </span>a <span class=\"_ _7\"> </span>fr<span class=\"_ _0\"></span>onte <span class=\"_ _6\"> </span>del <span class=\"_ _7\"> </span>quale <span class=\"_ _6\"> </span>possano <span class=\"_ _6\"> </span>esse<span class=\"_ _0\"></span>re <span class=\"_ _7\"> </span>recupera<span class=\"_ _0\"></span>te. <span class=\"_ _7\"> </span>N<span class=\"_ _0\"></span>ellospecifico, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>ddito <span class=\"_ _8\"></span>prod<span class=\"_ _0\"></span>otto <span class=\"_ _8\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _20\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2021 <span class=\"_ _8\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ha <span class=\"_ _20\"></span>conse<span class=\"_ _0\"></span>ntito <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>cominciare <span class=\"_ _20\"></span>adutilizzare <span class=\"_ _6\"> </span>parte <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>imposte <span class=\"_ _5\"> </span>differite <span class=\"_ _6\"> </span>attive <span class=\"_ _5\"> </span>gi\u00e0 <span class=\"_ _5\"> </span>dall\u2019esercizio <span class=\"_ _5\"> </span>precedente; <span class=\"_ _5\"> </span>sulla <span class=\"_ _6\"> </span>base <span class=\"_ _5\"> </span>del <span class=\"_ _6\"> </span>Pia<span class=\"_ _0\"></span>noapprovato <span class=\"_ _9\"></span>nel <span class=\"_ _20\"></span>Consi<span class=\"_ _0\"></span>glio <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>Amminist<span class=\"_ _0\"></span>razione <span class=\"_ _9\"></span>del <span class=\"_ _20\"></span>17 <span class=\"_ _20\"></span>marzo <span class=\"_ _20\"></span>2023 <span class=\"_ _20\"></span>\u2013 <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _9\"></span>di <span class=\"_ _8\"></span>generare <span class=\"_ _20\"></span>redditiimponibili <span class=\"_ _8\"></span>\u2013 <span class=\"_ _4\"> </span>si <span class=\"_ _8\"></span>ritiene <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>ta<span class=\"_ _0\"></span>li <span class=\"_ _8\"></span>impost<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>saranno <span class=\"_ _8\"></span>interamente <span class=\"_ _4\"></span>utilizzate <span class=\"_ _8\"></span>entro <span class=\"_ _8\"></span>il <span class=\"_ _4\"> </span>2025. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>maggioridettagli <span class=\"_ _20\"></span>circa <span class=\"_ _20\"></span>le <span class=\"_ _20\"></span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _20\"></span>alla <span class=\"_ _20\"></span>bas<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>del <span class=\"_ _20\"></span>Pia<span class=\"_ _0\"></span>no <span class=\"_ _20\"></span>si <span class=\"_ _20\"></span>rimanda <span class=\"_ _8\"></span>alla <span class=\"_ _20\"></span>descrizione <span class=\"_ _20\"></span>dello <span class=\"_ _8\"></span>stesso <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _20\"></span>alparagrafo <span class=\"_ _3\"></span>1.1 <span class=\"_ _1\"></span>CRITERI <span class=\"_ _3\"></span>D<span class=\"_ _0\"></span>I <span class=\"_ _3\"></span>REDAZIONE <span class=\"_ _1\"></span>E <span class=\"_ _3\"></span>CONT<span class=\"_ _0\"></span>INUIT\u00c0 <span class=\"_ _3\"></span>AZIENDAL<span class=\"_ _0\"></span>E <span class=\"_ _3\"></span>della re<span class=\"_ _1\"></span>lazione <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>gestioneed <span class=\"_ _6\"> </span>al <span class=\"_ _5\"> </span>paragrafo <span class=\"_ _6\"> </span>3.2 <span class=\"_ _6\"> </span>V<span class=\"_ _0\"></span>ALUTAZIONE <span class=\"_\"> </span>DEG<span class=\"_ _1\"></span>LI <span class=\"_ _6\"> </span>AMMINISTRATORI <span class=\"_ _5\"> </span>RISPETTO <span class=\"_ _5\"> </span>AI <span class=\"_ _6\"> </span>REQUISITI <span class=\"_ _6\"> </span>D<span class=\"_ _0\"></span>ICONTINUIT\u00c0 AZIENDALE<span class=\"ff1\">. </span>Ulteriori dettagli sulle imposte sono forniti ne<span class=\"_ _0\"></span>lla Nota 15. 3.10.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">ATTI<span class=\"_ _0\"></span>VIT\u00c0 E PASSIV<span class=\"_ _1\"></span>IT\u00c0 DESTINATE ALLA DISM<span class=\"_ _1\"></span>ISSIONE E </span>DISCONTINUED OPERA<span class=\"_ _1\"></span>TIONS   Di <span class=\"_ _14\"> </span>seguito <span class=\"_ _14\"> </span>si <span class=\"_ _14\"> </span>riportano <span class=\"_ _14\"> </span>gli <span class=\"_ _14\"> </span>effetti <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span>cessio<span class=\"_ _0\"></span>ni <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _14\"> </span>Operation</span> <span class=\"_ _14\"> </span>sul <span class=\"_ _14\"> </span>Bilancio consolidato al 31 dicembre 2022: \uf0b7 <span class=\"_ _f\"> </span><span class=\"ff1\">le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"> </span>corren<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>correnti <span class=\"_ _4\"> </span>relative <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>gruppo <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span><span class=\"ff4\">assets</span> <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>dismissione <span class=\"_ _4\"> </span>della <span class=\"_ _4\"></span>residua </span>attivit\u00e0 <span class=\"_ _3\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span><span class=\"ff4\">Noverca <span class=\"_ _3\"></span>Italia <span class=\"_ _3\"></span>s.r.l. <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>liquidazione <span class=\"_ _3\"></span><span class=\"ff1\">sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>consolidate </span></span>integralmente <span class=\"_\"> </span>al <span class=\"_\"> </span>netto <span class=\"_\"> </span>delle <span class=\"_\"> </span>elisioni <span class=\"_\"> </span><span class=\"ff4\">intercompany</span> <span class=\"_ _5\"> </span>ma <span class=\"_\"> </span>riclassificate <span class=\"_\"> </span>nella <span class=\"_\"> </span>voce <span class=\"_\"> </span>\u201cAttivit<span class=\"_ _0\"></span>\u00e0 destinate alla vendita e <span class=\"ff4\">Discontinued Ope<span class=\"_ _0\"></span>rations</span>\u201d della situazione patrimoniale-finanziaria;<span class=\"_ _0\"></span> \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>inerenti<span class=\"ff4\"> <span class=\"_ _3\"></span><span class=\"ff1\">il <span class=\"_ _3\"></span>gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">assets<span class=\"ff1\"> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>dism<span class=\"_ _0\"></span>issione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span><span class=\"ff4\">Noverca <span class=\"_ _3\"></span>Italia <span class=\"_ _3\"></span>s.r.l. <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>liquidazione<span class=\"ff1\"> </span></span></span></span></span></span></span></span>sono <span class=\"_\"> </span>state <span class=\"_ _6\"> </span>consolidat<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>integralmente <span class=\"_ _5\"> </span>ma <span class=\"_\"> </span>riclassificate <span class=\"_ _5\"> </span>nella <span class=\"_\"> </span>voce<span class=\"_ _1\"></span> <span class=\"_\"> </span>\u201cPassivit\u00e0 <span class=\"_\"> </span>dire<span class=\"_ _1\"></span>ttamente associate <span class=\"_ _5\"> </span>alle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>desti<span class=\"_ _0\"></span>nate <span class=\"_ _5\"> </span>alla <span class=\"_ _5\"> </span>vendita <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span><span class=\"ff4\">Dis<span class=\"_ _0\"></span>continued <span class=\"_ _5\"> </span>Operations</span>\u201d <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>situazione patrimoniale-finanziaria <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>gruppo <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>dismissi<span class=\"_ _0\"></span>one, <span class=\"_ _8\"></span>trattandosi <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>passivit\u00e0 direttamente correlabili alle atti<span class=\"_ _0\"></span>vit\u00e0 in dismissione.  Nel <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>fornito <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dettaglio<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>analitico <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contenuto <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>relativ<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>Attiv<span class=\"_ _0\"></span>it\u00e0 e <span class=\"_ _4\"> </span>Passivit\u00e0 <span class=\"_ _4\"> </span>destinate <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"></span>dismissione <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _8\"></span>Ope<span class=\"_ _0\"></span>rations</span> <span class=\"_ _4\"> </span>cos\u00ec <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>presentate <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _4\"> </span>Conto economico, nella Situazione patrimoniale-finanzia<span class=\"_ _0\"></span>ria e nel Rendiconto finanzia<span class=\"_ _0\"></span>rio consolidati. Di seguito <span class=\"_ _3\"></span>viene<span class=\"_ _0\"></span> fo<span class=\"_ _1\"></span>rnito <span class=\"_ _1\"></span>il dettaglio <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>valori eco<span class=\"_ _1\"></span>nomici riportati <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>Utile (per<span class=\"_ _1\"></span>dita) da <span class=\"_ _3\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 cedute, destinate alla dismissione<span class=\"_ _0\"></span> e cessate inerenti:  \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">la <span class=\"ff4\">Noverca Italia s.r.l. in liquidazione</span>. </span></span>Con<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>o e<span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>om<span class=\"_ _11\"></span>ico Nove<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>ca Ital<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>a S.r<span class=\"_ _3\"></span>.l. i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>iq<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>d<span class=\"_ _3\"></span>az<span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>e(m<span class=\"_ _1\"></span>igliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> dice<span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>br<span class=\"_ _3\"></span>e<span class=\"_ _20\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2Ric<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _144\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>lt<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span> ri<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>av<span class=\"_ _11\"></span>i<span class=\"_ _146\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> V<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>az<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne d<span class=\"_ _1\"></span>el<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> ri<span class=\"_ _0\"></span>ma<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>e di p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> in <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span>v<span class=\"_ _3\"></span>or<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne, se<span class=\"_ _a\"></span>milav<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ati e f<span class=\"_ _0\"></span>initi-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>     <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   Ma<span class=\"_ _1\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>e prime<span class=\"_ _0\"></span>, semi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ati e<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>niti-Ser<span class=\"_ _0\"></span>v<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>zi es<span class=\"_ _0\"></span>te<span class=\"_ _a\"></span>rni<span class=\"_ _147\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)Cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i del per<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>na<span class=\"_ _1\"></span>le<span class=\"_ _ea\"> </span>-<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>    Cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i inte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>i c<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>pitalizz<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _148\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>lt<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span> co<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> <span class=\"_ _149\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Marg<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>ne Op<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ati<span class=\"_ _a\"></span>vo Lor<span class=\"_ _0\"></span>do (EB<span class=\"_ _0\"></span>IT<span class=\"_ _11\"></span>DA<span class=\"_ _3\"></span>)(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)A<span class=\"_ _3\"></span>mm<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tamen<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _14a\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> RI<span class=\"_ _3\"></span>SUL<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>O O<span class=\"_ _1\"></span>P<span class=\"_ _0\"></span>ERA<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>IV<span class=\"_ _11\"></span>O (EB<span class=\"_ _0\"></span>I<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>)(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Ges<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne fi<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>iaria<span class=\"_ _14b\"> </span>(<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)UT<span class=\"_ _11\"></span>IL<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>DI<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>)<span class=\"_ _0\"></span> DE<span class=\"_ _3\"></span>LL'ES<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>RC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>Z<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>O(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Fond<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span>i d<span class=\"_ _1\"></span>i l<span class=\"_ _0\"></span>iqu<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _3\"></span>zio<span class=\"_ _0\"></span>ne<span class=\"_ _14c\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> UT<span class=\"_ _11\"></span>IL<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>DI<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>)<span class=\"_ _0\"></span> DA<span class=\"_ _11\"></span> A<span class=\"_ _3\"></span>T<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>IV<span class=\"_ _11\"></span>IT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>'<span class=\"_ _0\"></span> C<span class=\"_ _1\"></span>EDU<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E E<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>ES<span class=\"_ _3\"></span>SA<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Il risultato <span class=\"_ _0\"></span>conseguito <span class=\"_ _0\"></span>nel<span class=\"_ _0\"></span>l\u2019esercizio chiuso <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>negativo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>11 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, \u00e8 riconducibile alla residua attivit\u00e0<span class=\"_ _0\"></span> oggetto di liquidazione riconducibile alla <span class=\"ff4\">Nov<span class=\"_ _0\"></span>erca Italia s.r.l.. </span>Il <span class=\"_ _7\"> </span>dettaglio <span class=\"_ _7\"> </span>delle <span class=\"_ _6\"> </span>Attivit\u00e0 <span class=\"_ _7\"> </span>destinate <span class=\"_ _7\"> </span>alla <span class=\"_ _6\"> </span>dismissione <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _6\"> </span>Operations</span> <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>delle <span class=\"_ _6\"> </span>Passivit\u00e0 direttamente <span class=\"_ _7\"> </span>associate <span class=\"_ _7\"> </span>al<span class=\"_ _0\"></span>le <span class=\"_ _7\"> </span>attivit\u00e0 <span class=\"_ _7\"> </span>destinate <span class=\"_ _7\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>vendita <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _6\"> </span>Operations</span> <span class=\"_ _7\"> </span>relative <span class=\"_ _7\"> </span>alla Noverca <span class=\"_ _0\"></span>Italia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s.r.l<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>liquidazione <span class=\"_ _a\"></span><span class=\"ff1\">incluse <span class=\"_ _a\"></span>nella <span class=\"_ _0\"></span>situazione <span class=\"_ _a\"></span>patrimoniale-finanziaria <span class=\"_ _a\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _a\"></span>dicembre </span>2022 \u00e8 il seguente: 3.11.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">INFO<span class=\"_ _0\"></span>RMATIVA D<span class=\"_ _1\"></span>I SETTORE  </span>L\u2019informativa <span class=\"_ _20\"></span>r<span class=\"_ _0\"></span>elativa <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>setto<span class=\"_ _0\"></span>ri <span class=\"_ _20\"></span>di <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _20\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _20\"></span>predisposta <span class=\"_ _4\"></span>seco<span class=\"_ _1\"></span>ndo <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>dispos<span class=\"_ _0\"></span>izioni <span class=\"_ _8\"></span>dell\u2019IFRS <span class=\"_ _8\"></span>8 \u201cSettori operativi\u201d (di seguito \u201cIFRS 8\u201d). Il <span class=\"_ _8\"></span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _4\"> </span>richiede <span class=\"_ _4\"></span>che <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>settori <span class=\"_ _4\"></span>operativi <span class=\"_ _4\"></span>siano <span class=\"_ _8\"></span>identificati <span class=\"_ _4\"> </span>sulla <span class=\"_ _4\"> </span>base <span class=\"_ _4\"> </span>del <span class=\"_ _8\"></span>si<span class=\"_ _0\"></span>stema <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>reportistica interno che il vertice aziendale utiliz<span class=\"_ _0\"></span>za per allocare le risorse <span class=\"_ _0\"></span>e per valutare le performance. I <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>rvizi <span class=\"_ _4\"> </span>erogati <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>pre<span class=\"_ _1\"></span>sentano, <span class=\"_ _4\"> </span>relativamente <span class=\"_ _4\"> </span>alle <span class=\"_ _4\"> </span>loro <span class=\"_ _4\"> </span>caratteristiche <span class=\"_ _4\"> </span>economiche <span class=\"_ _4\"> </span>e finanziarie, <span class=\"_\"> </span>elementi <span class=\"_ _14\"> </span>significativamente <span class=\"_\"> </span>differenti <span class=\"_ _14\"> </span>tra <span class=\"_\"> </span>di <span class=\"_\"> </span>loro <span class=\"_\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>termini <span class=\"_\"> </span>di <span class=\"_\"> </span>natura <span class=\"_\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>servizio, distribuzione <span class=\"_\"> </span>geografica <span class=\"_\"> </span>e <span class=\"_\"> </span>tipologia <span class=\"_\"> </span>di <span class=\"_\"> </span>clientel<span class=\"_ _0\"></span>a. <span class=\"_\"> </span>Quindi <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>suddivisione <span class=\"_\"> </span>richiesta <span class=\"_\"> </span>dal <span class=\"_\"> </span>principi<span class=\"_ _0\"></span>o contabile risulta, alla luce dei requisiti richiesti da<span class=\"_ _0\"></span>l paragrafo 12 del princip<span class=\"_ _0\"></span>io, non necessaria perch\u00e9 ritenuta di scarsa informativa per il lettore del bila<span class=\"_ _0\"></span>ncio. Si<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>az<span class=\"_ _a\"></span>ion<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>at<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _11\"></span>on<span class=\"_ _3\"></span>ial<span class=\"_ _3\"></span>e<span class=\"_ _9\"></span> Nove<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ca I<span class=\"_ _1\"></span>tali<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>S.r<span class=\"_ _3\"></span>.l. i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> l<span class=\"_ _3\"></span>iq<span class=\"_ _3\"></span>. (m<span class=\"_ _1\"></span>igliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> dice<span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>br<span class=\"_ _3\"></span>e<span class=\"_ _20\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2 Crediti<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mmerc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _14d\"> </span>-<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  A<span class=\"_ _3\"></span>ltr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>tt<span class=\"_ _0\"></span>iv<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nti<span class=\"_ _c6\"> </span>5<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>   D<span class=\"_ _1\"></span>is<span class=\"_ _0\"></span>ponib<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>t\u00e0 liqu<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>de e mezz<span class=\"_ _1\"></span>i e<span class=\"_ _0\"></span>q<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>iv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _5b\"> </span>1<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>     T<span class=\"_ _3\"></span>OT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>LE<span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>T<span class=\"_ _11\"></span>IV<span class=\"_ _11\"></span>IT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>'<span class=\"_ _0\"></span> DE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>NA<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>LA<span class=\"_ _11\"></span> V<span class=\"_ _3\"></span>EN<span class=\"_ _1\"></span>DI<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span> E<span class=\"_ _1\"></span> DI<span class=\"_ _3\"></span>SCO<span class=\"_ _1\"></span>NT<span class=\"_ _11\"></span>IN<span class=\"_ _1\"></span>UE<span class=\"_ _1\"></span>D <span class=\"_ _1\"></span>OP<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>ON6<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   F<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>di ris<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>hi ed <span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>neri<span class=\"_ _14e\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  Pass<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>t\u00e0 fi<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _14f\"> </span>-<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  D<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>biti<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>mmer<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ali<span class=\"_ _52\"> </span>4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>  D<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>biti<span class=\"_ _0\"></span> tri<span class=\"_ _0\"></span>bu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _150\"> </span>-<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  A<span class=\"_ _3\"></span>ltr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>nti<span class=\"_ _151\"> </span>6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> T<span class=\"_ _3\"></span>OT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>LE<span class=\"_ _1\"></span> P<span class=\"_ _0\"></span>A<span class=\"_ _3\"></span>SS<span class=\"_ _3\"></span>IV<span class=\"_ _11\"></span>IT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>'<span class=\"_ _0\"></span> D<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>RET<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>ME<span class=\"_ _1\"></span>NT<span class=\"_ _11\"></span>E A<span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>LE<span class=\"_ _3\"></span> A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>' DE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>NA<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>E <span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>LL<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _3\"></span>END<span class=\"_ _3\"></span>IT<span class=\"_ _3\"></span>A<span class=\"_ _11\"></span> E D<span class=\"_ _3\"></span>IS<span class=\"_ _1\"></span>CO<span class=\"_ _1\"></span>NT<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>NUE<span class=\"_ _1\"></span>D OP<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>ON1<span class=\"_ _0\"></span>.07<span class=\"_ _0\"></span>0<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  I <span class=\"_ _a\"></span>Debiti <span class=\"_ _a\"></span>verso <span class=\"_ _a\"></span>fornitori, <span class=\"_ _9\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>417 <span class=\"_ _a\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>relativi <span class=\"_ _9\"></span>prevalentemente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span>rvizi <span class=\"_ _a\"></span>ricevuti<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>2010 <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span><span class=\"ff4\">Te<span class=\"_ _0\"></span>lecom <span class=\"_ _0\"></span>Italia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S.p.A.</span> <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>cui <span class=\"_ _0\"></span>pagamento <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>corrisposto <span class=\"_ _a\"></span>poich\u00e9 <span class=\"_ _0\"></span>ritenuto <span class=\"_ _a\"></span>collegato alla <span class=\"_ _a\"></span>commissione <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>truffa <span class=\"_ _0\"></span>denun<span class=\"_ _0\"></span>ciato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _a\"></span>Societ\u00e0, <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>commentato <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>paragrafo <span class=\"_ _a\"></span><span class=\"ff4\">3.16 </span>CONTENZIOSI E PASSIVIT\u00c0 POTENZIALI<span class=\"ff1\"> a cui si<span class=\"_ _0\"></span> rimanda. </span>Le <span class=\"_ _6\"> </span>Altre <span class=\"_ _6\"> </span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>orrenti, <span class=\"_ _6\"> </span>pari <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>642<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>euro, <span class=\"_ _6\"> </span>fanno <span class=\"_ _5\"> </span>riferimento <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>credit<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>telefonico<span class=\"_ _0\"></span> prepagato non consumato dai clienti <span class=\"ff4\">retail<span class=\"_ _0\"></span></span> Noverca al 31 dicembre 2022. Alla data della presente Relazione \u00e8 ancora in corso la<span class=\"_ _0\"></span> procedura di liquidazione. Nota 2 \u2013 Avviamento L\u2019avviamento <span class=\"_ _6\"> </span>pari <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>8.228 <span class=\"_ _6\"> </span>migliaia <span class=\"_\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _5\"> </span>si <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _5\"> </span>generato <span class=\"_ _6\"> </span>a <span class=\"_ _5\"> </span>seguito <span class=\"_ _5\"> </span>dell\u2019operazione <span class=\"_ _6\"> </span>di <span class=\"_\"> </span><span class=\"ff4\">Reve<span class=\"_ _1\"></span>rse </span>Acquisition<span class=\"ff11\"> <span class=\"ff1\">del <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>luglio <span class=\"_ _3\"></span>2020 e <span class=\"_ _1\"></span>si riferi<span class=\"_ _1\"></span>sce alla <span class=\"_ _3\"></span>differenza tra <span class=\"_ _1\"></span>costo di <span class=\"_ _3\"></span>acquisto di <span class=\"_ _1\"></span>Acotel e <span class=\"_ _3\"></span>il net <span class=\"_ _1\"></span>asset </span></span>della <span class=\"_ _0\"></span>Acotel, <span class=\"_ _0\"></span>dopo <span class=\"_ _0\"></span>aver <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ideterminato le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value <span class=\"_ _0\"></span></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>dell\u2019opera<span class=\"_ _0\"></span>zione. La <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>residua <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>ritenuta <span class=\"_ _11\"></span>im<span class=\"_ _0\"></span>putabile <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>avviamento <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>ragione <span class=\"_ _3\"></span>dell\u2019aspettati<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _11\"></span>so<span class=\"_ _0\"></span>vra redditivit\u00e0 futura derivante dal perfezionamento d<span class=\"_ _0\"></span>ell\u2019operazione di <span class=\"ff4\">Reverse Acquisitio<span class=\"_ _0\"></span>n</span>. Essendo <span class=\"_ _6\"> </span>un\u2019attivit\u00e0 <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>vi<span class=\"_ _0\"></span>ta <span class=\"_ _6\"> </span>utile <span class=\"_ _6\"> </span>indefinit<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>non <span class=\"_ _6\"> </span>soggetta <span class=\"_ _5\"> </span>ad <span class=\"_ _7\"> </span>am<span class=\"_ _0\"></span>mortamento, <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _7\"> </span>t<span class=\"_ _0\"></span>ermine <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>ogni esercizio <span class=\"_ _13\"> </span>tale <span class=\"_ _13\"> </span>voce <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _13\"> </span>oggetto <span class=\"_ _13\"> </span>di <span class=\"_ _25\"> </span>apposito <span class=\"_ _13\"> </span><span class=\"ff4\">impairment <span class=\"_ _13\"> </span>test</span> <span class=\"_ _25\"> </span>con <span class=\"_ _13\"> </span>riferimento <span class=\"_ _13\"> </span>alla <span class=\"_ _13\"> </span>possi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _13\"> </span>di mantenimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>consolidato, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per gli <span class=\"_ _a\"></span>effetti di <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>previsto dallo IAS 36. A <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>test <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>impairment <span class=\"_ _4\"></span>effettuato <span class=\"_ _20\"></span>sul <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _8\"></span>dell\u2019avviamento <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>separato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _0\"></span> dicembre 2022, pari <span class=\"_ _0\"></span>a 20.054 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, \u00e8 <span class=\"_ _0\"></span>stato ritenuto che <span class=\"_ _0\"></span>il valore isc<span class=\"_ _0\"></span>ritto non <span class=\"_ _0\"></span>debba essere oggetto di svalutazione.  Il <span class=\"_ _a\"></span>Piano <span class=\"_ _9\"></span>approv<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>dal <span class=\"_ _9\"></span>Consigli<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>Ammi<span class=\"_ _0\"></span>nistrazione <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>17<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>mar<span class=\"_ _0\"></span>zo <span class=\"_ _a\"></span>2023 <span class=\"_ _9\"></span>prevede <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>pagamento <span class=\"_ _9\"></span>del debito <span class=\"_ _a\"></span>IVA <span class=\"_ _a\"></span>pregresso <span class=\"_ _a\"></span>non <span class=\"_ _9\"></span>rateizzato <span class=\"_ _a\"></span>entro <span class=\"_ _a\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>2023, <span class=\"_ _9\"></span>oltre <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>pagamento <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>naturali <span class=\"_ _9\"></span>scadenze dei debiti correnti. Nota 16 -<span class=\"ff12 fs7\"> </span>Altre passivit\u00e0 correnti<span class=\"ff1\"> </span>La composizione della voce \u00e8 la seguente: (<span class=\"_ _1\"></span>mig<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> eu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>)31-12-2022<span class=\"_ _1a6\"> </span>31-12-2021<span class=\"_ _1a6\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>pendenti<span class=\"_ _1ab\"> </span>1.<span class=\"_ _0\"></span>610<span class=\"_ _27\"> </span>1.686<span class=\"_ _12f\"> </span>(76)Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>sti<span class=\"_ _1\"></span>tuti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>previ<span class=\"_ _1\"></span>denza <span class=\"_ _0\"></span>e di si<span class=\"_ _3\"></span>curez<span class=\"_ _0\"></span>za soci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>e<span class=\"_ _2c\"> </span>784<span class=\"_ _11d\"> </span>839<span class=\"_ _12f\"> </span>(55)Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>ammi<span class=\"_ _3\"></span>ni<span class=\"_ _1\"></span>stratori<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>ca<span class=\"_ _1ac\"> </span>70<span class=\"_ _11d\"> </span>141<span class=\"_ _cc\"> </span>(<span class=\"_ _0\"></span>71)Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>mprese <span class=\"_ _0\"></span>correl<span class=\"_ _1\"></span>ate<span class=\"_ _1ad\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _6a\"> </span>129<span class=\"_ _140\"> </span>(129)A<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span>ci<span class=\"_ _3\"></span>po <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _1\"></span>amento <span class=\"_ _0\"></span>europeo<span class=\"_ _1ae\"> </span>522<span class=\"_ _11d\"> </span>460<span class=\"_ _aa\"> </span>62A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>debi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _1af\"> </span>164<span class=\"_ _11d\"> </span>165<span class=\"_ _2d\"> </span>(<span class=\"_ _0\"></span>1)T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale <span class=\"_ _27\"> </span>3.<span class=\"_ _0\"></span>150<span class=\"_ _27\"> </span>3.420<span class=\"_ _140\"> </span>(270)I Debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>dipendenti, <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>1.610 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>riferiscono, <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente, <span class=\"_ _0\"></span>a retribuzioni<span class=\"_ _0\"></span> di <span class=\"_ _9\"></span>competenza <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>mese <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>dicembre <span class=\"_ _9\"></span>2022, <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>rogate <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>mese <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>gennaio <span class=\"_ _9\"></span>2023, <span class=\"_ _20\"></span>a <span class=\"_ _9\"></span>premi <span class=\"_ _9\"></span>relativi <span class=\"_ _9\"></span>alle<span class=\"_ _0\"></span> performance<span class=\"ff1\"> del <span class=\"_ _0\"></span>2022, d<span class=\"_ _0\"></span>a erogare n<span class=\"_ _0\"></span>ei primi <span class=\"_ _0\"></span>mesi del <span class=\"_ _0\"></span>2023, ed <span class=\"_ _0\"></span>a ferie<span class=\"_ _0\"></span> maturate <span class=\"_ _0\"></span>e non <span class=\"_ _0\"></span>godute. <span class=\"_ _0\"></span>Il lieve </span>decremento rispetto all\u2019esercizio precedente \u00e8 legato al minor imp<span class=\"_ _0\"></span>atto di ferie maturate e non godute diminuito a seguito delle dimis<span class=\"_ _0\"></span>sioni avvenute nel corso dell\u2019esercizio. I <span class=\"_ _a\"></span>Debiti <span class=\"_ _9\"></span>verso <span class=\"_ _9\"></span>istitu<span class=\"_ _0\"></span>ti <span class=\"_ _a\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>previdenza <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>sicurezz<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>sociale,<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>784 <span class=\"_ _9\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>includono <span class=\"_ _9\"></span>il debito per contributi sociali <span class=\"_ _0\"></span>e assicurativi da versare da <span class=\"ff4\">Softlab S.p.A. </span>di cui<span class=\"ff4\">: </span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">437 migliaia di euro verso INPS, pagati dalla Societ\u00e0 a gennaio del 2023;<span class=\"_ _0\"></span> </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">255 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _0\"></span>quota<span class=\"_ _0\"></span> contri<span class=\"_ _0\"></span>buti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>carico <span class=\"_ _a\"></span>ditta <span class=\"_ _0\"></span>su <span class=\"_ _a\"></span>ferie <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>permes<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>maturati <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>non </span></span>goduti; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">91 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>previdenziali; <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>Relazione, <span class=\"_ _3\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>debito </span></span>quasi interamente pagato dalla <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b S.p.A.</span> I <span class=\"_ _8\"></span>Debiti <span class=\"_ _4\"> </span>verso <span class=\"_ _4\"> </span>gli <span class=\"_ _8\"></span>amministr<span class=\"_ _0\"></span>atori <span class=\"_ _8\"></span>della <span class=\"_ _4\"> </span><span class=\"ff4\">Softlab <span class=\"_ _4\"> </span>S.p.A.</span>, <span class=\"_ _8\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>70 <span class=\"_ _4\"> </span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>euro, <span class=\"_ _4\"></span>si <span class=\"_ _8\"></span>riferiscono <span class=\"_ _4\"> </span>ai compensi maturati, ma non ancora erogati <span class=\"_ _0\"></span>ai consiglieri di ammin<span class=\"_ _0\"></span>istrazione. La <span class=\"_ _9\"></span>voce <span class=\"_ _a\"></span>Antic<span class=\"_ _0\"></span>ipo <span class=\"_ _9\"></span>Finanziamento <span class=\"_ _9\"></span>europeo, <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>522 <span class=\"_ _9\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>riferisce <span class=\"_ _9\"></span>ad <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>contributo erogato <span class=\"_ _a\"></span>da <span class=\"_ _20\"></span>INEA <span class=\"_ _a\"></span>(<span class=\"ff4\">Innov<span class=\"_ _0\"></span>ation <span class=\"_ _a\"></span>and <span class=\"_ _9\"></span>Netwo<span class=\"_ _0\"></span>rks <span class=\"_ _a\"></span>Exec<span class=\"_ _0\"></span>utive <span class=\"_ _a\"></span>Agen<span class=\"_ _0\"></span>cy</span>) <span class=\"_ _a\"></span>a <span class=\"_ _20\"></span>fronte <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>sviluppo; <span class=\"_ _9\"></span>alla<span class=\"_ _0\"></span> data del 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022 non <span class=\"_ _0\"></span>ricorrendo tutt<span class=\"_ _0\"></span>i i <span class=\"_ _0\"></span>presupposti richiesti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>IAS 20 <span class=\"_ _0\"></span>per la rilev<span class=\"_ _0\"></span>azione del contributo pubblico, il Gruppo ha contabilizzato<span class=\"_ _0\"></span> tale erogazione tra i de<span class=\"_ _0\"></span>biti diversi.  Gli Altri <span class=\"_ _0\"></span>debiti, pari a <span class=\"_ _0\"></span>164 migliaia <span class=\"_ _0\"></span>di euro, includono, per <span class=\"_ _0\"></span>30 migliai<span class=\"_ _0\"></span>a di euro i <span class=\"_ _0\"></span>compensi ai <span class=\"_ _0\"></span>sindaci, per <span class=\"_ _a\"></span>103 <span class=\"_ _9\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>euro <span class=\"_ _a\"></span>i <span class=\"_ _20\"></span>contributi <span class=\"_ _9\"></span>anticipati <span class=\"_ _9\"></span>nell\u2019ambit<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>progetti <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>formazione <span class=\"_ _a\"></span>finan<span class=\"_ _0\"></span>ziata; <span class=\"_ _9\"></span>la quota residua si riferisce ad altre spese generali de<span class=\"_ _0\"></span>lle societ\u00e0 del Gruppo. Il valore contabile dei debiti<span class=\"_ _0\"></span> commerciali e degli altri debiti approssima il loro valore di merc<span class=\"_ _0\"></span>ato. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-14-2": {
   "value": "Principi contabili <span class=\"_ _0\"></span>ed inte<span class=\"_ _1\"></span>rpretazioni <span class=\"_ _0\"></span>in vigore dal 1\u00b0 gennaio 2022 Il <span class=\"_ _a\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>redatto <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>presente <span class=\"_ _9\"></span>bilancio <span class=\"_ _20\"></span>consolidato <span class=\"_ _9\"></span>uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>medesimi<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>principi <span class=\"_ _9\"></span>adottati <span class=\"_ _20\"></span>per <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l bilancio consolidato al 31 dicembre 2021 ad eccezione di quanto di<span class=\"_ _0\"></span> seguito indicato. \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff5\">Modifiche IFRS <span class=\"_ _1\"></span>3: <span class=\"_ _1\"></span><span class=\"ff1\">Reference to <span class=\"_ _1\"></span>the  <span class=\"_ _1c\"></span>Conceptual Framework  </span></span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff5\">Modifiche IAS <span class=\"_ _1\"></span>16<span class=\"ff1\">: Proper<span class=\"_ _1\"></span>ty, plant and <span class=\"_ _1c\"></span>equipment  </span></span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff5\">Modifiche IAS 37<span class=\"ff1\">: Onerous contracts  </span></span></span>Tutte <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>modifiche <span class=\"_ _7\"> </span>sopra <span class=\"_ _7\"> </span>descritte <span class=\"_ _4\"> </span>sono <span class=\"_ _7\"> </span>entrate <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>vigore <span class=\"_ _4\"> </span>il <span class=\"_ _7\"> </span>1\u00b0 <span class=\"_ _4\"> </span>gennaio <span class=\"_ _7\"> </span>2022. <span class=\"_ _4\"> </span>L\u2019adozione <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>tal<span class=\"_ _0\"></span>e emendamento non ha comportato effetti sul bilancio consol<span class=\"_ _0\"></span>idato del Gruppo. Nuovi principi<span class=\"_ _0\"></span> ed interpret<span class=\"_ _1\"></span>azioni non anc<span class=\"_ _0\"></span>ora in vigore Di seguito <span class=\"_ _0\"></span>vengono indicati i <span class=\"_ _0\"></span>principi, le <span class=\"_ _0\"></span>interpretazioni e <span class=\"_ _0\"></span>gli aggiornamenti a <span class=\"_ _0\"></span>principi gi\u00e0 <span class=\"_ _0\"></span>pubblicati o non anco<span class=\"_ _1\"></span>ra omologati dall\u2019Unione <span class=\"_ _1\"></span>europea, obbligatori in periodi succe<span class=\"_ _1\"></span>ssivi a quello in corso <span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span> i quali non \u00e8 stata decisa oppure non \u00e8 consentita l\u2019adozione anti<span class=\"_ _0\"></span>cipata. Documento <span class=\"_ _138\"> </span>Data emissione<span class=\"_ _1\"></span> Data attesa di entrata <span class=\"_ _1\"></span>in vigore Modifche IAS 1: <span class=\"ff1\">C<span class=\"_ _1\"></span>lassification of Liabilities </span>gennaio 2020<span class=\"_ _1\"></span> 1\u00b0 gennaio 2023<span class=\"_ _1\"></span> as <span class=\"_\"> </span>Current <span class=\"_\"> </span>or <span class=\"_\"> </span>Non- <span class=\"_ _1\"></span>current luglio 2020 Modifche <span class=\"_ _1\"></span>IAS 1<span class=\"_ _1\"></span>: <span class=\"ff1\">Disclosure <span class=\"_ _3\"></span>of </span>febbraio 2021 <span class=\"_ _3d\"> </span>1\u00b0 gennaio 2023 Accounting Po<span class=\"_ _1\"></span>licies Modifche IAS 8: <span class=\"ff1\">Defini<span class=\"_ _1\"></span>tion of </span>febbraio 2021 <span class=\"_ _3d\"> </span>1\u00b0 gennaio 2023 Accounting Estimates Modifiche IAS<span class=\"_ _1\"></span> 12<span class=\"_ _1\"></span>: <span class=\"ff1\">Income <span class=\"_ _3\"></span>Taxes: Deferred <span class=\"_ _1c\"></span>Tax </span>maggio 2021 <span class=\"_ _139\"> </span>1\u00b0 gennaio 2023<span class=\"_ _1\"></span> related to Assets and Liabil<span class=\"_ _1\"></span>ities arising from a Single Transaction IFRS 17: <span class=\"_ _1\"></span><span class=\"ff1\">Insurance Cont<span class=\"_ _1\"></span>racts <span class=\"_ _13a\"> </span>maggio 2017 </span>1\u00b0 gennaio 2023<span class=\"_ _1\"></span> giugno 2020 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-14-3": {
   "value": "Principi contabili <span class=\"_ _0\"></span>ed inte<span class=\"_ _1\"></span>rpretazioni <span class=\"_ _0\"></span>in vigore dal 1\u00b0 gennaio 2022 Il <span class=\"_ _a\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>redatto <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>presente <span class=\"_ _9\"></span>bilancio <span class=\"_ _20\"></span>consolidato <span class=\"_ _9\"></span>uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>medesimi<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>principi <span class=\"_ _9\"></span>adottati <span class=\"_ _20\"></span>per <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l bilancio consolidato al 31 dicembre 2021 ad eccezione di quanto di<span class=\"_ _0\"></span> seguito indicato. \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff5\">Modifiche IFRS <span class=\"_ _1\"></span>3: <span class=\"_ _1\"></span><span class=\"ff1\">Reference to <span class=\"_ _1\"></span>the  <span class=\"_ _1c\"></span>Conceptual Framework  </span></span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff5\">Modifiche IAS <span class=\"_ _1\"></span>16<span class=\"ff1\">: Proper<span class=\"_ _1\"></span>ty, plant and <span class=\"_ _1c\"></span>equipment  </span></span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff5\">Modifiche IAS 37<span class=\"ff1\">: Onerous contracts  </span></span></span>Tutte <span class=\"_ _4\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>modifiche <span class=\"_ _7\"> </span>sopra <span class=\"_ _7\"> </span>descritte <span class=\"_ _4\"> </span>sono <span class=\"_ _7\"> </span>entrate <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>vigore <span class=\"_ _4\"> </span>il <span class=\"_ _7\"> </span>1\u00b0 <span class=\"_ _4\"> </span>gennaio <span class=\"_ _7\"> </span>2022. <span class=\"_ _4\"> </span>L\u2019adozione <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>tal<span class=\"_ _0\"></span>e emendamento non ha comportato effetti sul bilancio consol<span class=\"_ _0\"></span>idato del Gruppo. Nuovi principi<span class=\"_ _0\"></span> ed interpret<span class=\"_ _1\"></span>azioni non anc<span class=\"_ _0\"></span>ora in vigore Di seguito <span class=\"_ _0\"></span>vengono indicati i <span class=\"_ _0\"></span>principi, le <span class=\"_ _0\"></span>interpretazioni e <span class=\"_ _0\"></span>gli aggiornamenti a <span class=\"_ _0\"></span>principi gi\u00e0 <span class=\"_ _0\"></span>pubblicati o non anco<span class=\"_ _1\"></span>ra omologati dall\u2019Unione <span class=\"_ _1\"></span>europea, obbligatori in periodi succe<span class=\"_ _1\"></span>ssivi a quello in corso <span class=\"_ _1\"></span>e per<span class=\"_ _1\"></span> i quali non \u00e8 stata decisa oppure non \u00e8 consentita l\u2019adozione anti<span class=\"_ _0\"></span>cipata. Documento <span class=\"_ _138\"> </span>Data emissione<span class=\"_ _1\"></span> Data attesa di entrata <span class=\"_ _1\"></span>in vigore Modifche IAS 1: <span class=\"ff1\">C<span class=\"_ _1\"></span>lassification of Liabilities </span>gennaio 2020<span class=\"_ _1\"></span> 1\u00b0 gennaio 2023<span class=\"_ _1\"></span> as <span class=\"_\"> </span>Current <span class=\"_\"> </span>or <span class=\"_\"> </span>Non- <span class=\"_ _1\"></span>current luglio 2020 Modifche <span class=\"_ _1\"></span>IAS 1<span class=\"_ _1\"></span>: <span class=\"ff1\">Disclosure <span class=\"_ _3\"></span>of </span>febbraio 2021 <span class=\"_ _3d\"> </span>1\u00b0 gennaio 2023 Accounting Po<span class=\"_ _1\"></span>licies Modifche IAS 8: <span class=\"ff1\">Defini<span class=\"_ _1\"></span>tion of </span>febbraio 2021 <span class=\"_ _3d\"> </span>1\u00b0 gennaio 2023 Accounting Estimates Modifiche IAS<span class=\"_ _1\"></span> 12<span class=\"_ _1\"></span>: <span class=\"ff1\">Income <span class=\"_ _3\"></span>Taxes: Deferred <span class=\"_ _1c\"></span>Tax </span>maggio 2021 <span class=\"_ _139\"> </span>1\u00b0 gennaio 2023<span class=\"_ _1\"></span> related to Assets and Liabil<span class=\"_ _1\"></span>ities arising from a Single Transaction IFRS 17: <span class=\"_ _1\"></span><span class=\"ff1\">Insurance Cont<span class=\"_ _1\"></span>racts <span class=\"_ _13a\"> </span>maggio 2017 </span>1\u00b0 gennaio 2023<span class=\"_ _1\"></span> giugno 2020 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-16-2": {
   "value": "3.6.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">PRINCIPI E SCHEMI DI B<span class=\"_ _1\"></span>ILANCIO </span>Il bilancio \u00e8<span class=\"_ _0\"></span> stato<span class=\"_ _0\"></span> redatto <span class=\"_ _0\"></span>sulla base <span class=\"_ _0\"></span>del princ<span class=\"_ _0\"></span>ipio de<span class=\"_ _0\"></span>l costo <span class=\"_ _0\"></span>storico, <span class=\"_ _0\"></span>ad eccezione <span class=\"_ _0\"></span>della v<span class=\"_ _0\"></span>alutazione d<span class=\"_ _0\"></span>i alcuni <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>per cui <span class=\"_ _0\"></span>si <span class=\"_ _a\"></span>\u00e8 adottato <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span>, nonch\u00e9 <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>presupposto <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>continuit\u00e0 aziendale. <span class=\"_ _1d\"> </span>A <span class=\"_ _1d\"> </span>tale <span class=\"_ _1d\"> </span>ultimo <span class=\"_ _1d\"> </span>riguardo <span class=\"_ _1d\"> </span>si <span class=\"_ _1e\"> </span>rinvia <span class=\"_ _1d\"> </span>al <span class=\"_ _1d\"> </span>paragrafo <span class=\"_ _1d\"> </span><span class=\"ff4\">3.2 <span class=\"_ _1d\"> </span>VALUTAZIONE <span class=\"_ _1d\"> </span>DEGLI </span>AMMINISTRATORI RISPETTO AI REQUISITI DI CONTINUIT\u00c0 AZIENDALE<span class=\"ff1\">. </span>Il <span class=\"_ _25\"> </span>Gruppo <span class=\"_ _25\"> </span>presenta <span class=\"_ _23\"> </span>il <span class=\"_ _25\"> </span>Conto<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>Economico <span class=\"_ _23\"> </span>secondo <span class=\"_ _25\"> </span>lo <span class=\"_ _23\"> </span>schema <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>natura<span class=\"_ _0\"></span>, <span class=\"_ _25\"> </span>forma <span class=\"_ _25\"> </span>ritenuta <span class=\"_ _23\"> </span>pi\u00f9 rappresentativa <span class=\"_ _1\"></span>delle modalit\u00e0 di <span class=\"_ _1\"></span>gestione del <span class=\"_ _1\"></span><span class=\"ff4\">business<span class=\"ff1\"> ed <span class=\"_ _3\"></span>util<span class=\"_ _0\"></span>izzata nel <span class=\"_ _1\"></span>processo di <span class=\"_ _1\"></span>reporting interno. </span></span>Nello <span class=\"_ _3\"></span>schema <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>l\u2019indicatore <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>rmedio <span class=\"_ _3\"></span>Risultato <span class=\"_ _1\"></span>Operativo <span class=\"_ _3\"></span>(EBIT) <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>rappresenta la somma algebrica del Totale ricavi e del Totale c<span class=\"_ _0\"></span>osti. Il <span class=\"_ _5\"> </span>Gruppo, <span class=\"_ _5\"> </span>inoltre, <span class=\"_ _5\"> </span>pres<span class=\"_ _0\"></span>enta <span class=\"_ _6\"> </span>se<span class=\"_ _0\"></span>paratamente <span class=\"_\"> </span>un <span class=\"_ _5\"> </span>prospetto <span class=\"_ _5\"> </span>di <span class=\"_\"> </span>Conto <span class=\"_ _6\"> </span>Economico <span class=\"_\"> </span>Complessivo <span class=\"_ _5\"> </span>che evidenzia le componenti del risultato sospese a Patr<span class=\"_ _0\"></span>imonio Netto. Con riferimento alla<span class=\"_ _0\"></span> Sit<span class=\"_ _0\"></span>uazione Patrimoniale-Finanziaria <span class=\"_ _0\"></span>\u00e8 stata <span class=\"_ _0\"></span>adottata un<span class=\"_ _0\"></span>a forma di <span class=\"_ _0\"></span>presentazione che distingue tra attivit\u00e0 e passivit\u00e0 corre<span class=\"_ _0\"></span>nti e non correnti, secondo quanto consentito dall<span class=\"_ _0\"></span>o IAS 1.  Relativamente <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>Pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _7\"> </span>Netto <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _7\"> </span>stato <span class=\"_ _6\"> </span>adottato <span class=\"_ _7\"> </span>uno <span class=\"_ _7\"> </span>schema <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>colonne <span class=\"_ _7\"> </span>che <span class=\"_ _7\"> </span>ricon<span class=\"_ _0\"></span>cilia <span class=\"_ _7\"> </span>i <span class=\"_ _6\"> </span>saldi d\u2019apertura e di chiusura di ciascuna voce facente parte di tale prosp<span class=\"_ _0\"></span>etto di bilancio.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-17-2": {
   "value": "Il Rendiconto Finanziario \u00e8 stato redatto se<span class=\"_ _0\"></span>condo il metodo in<span class=\"_ _0\"></span>diretto. Si <span class=\"_ _9\"></span>precisa, <span class=\"_ _a\"></span>infi<span class=\"_ _0\"></span>ne, <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>rife<span class=\"_ _0\"></span>rimento <span class=\"_ _a\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>Delibera <span class=\"_ _a\"></span>Co<span class=\"_ _0\"></span>nsob <span class=\"_ _a\"></span>n.<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>15519 <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>27 <span class=\"_ _a\"></span>lu<span class=\"_ _0\"></span>glio <span class=\"_ _9\"></span>2006 <span class=\"_ _a\"></span>ave<span class=\"_ _0\"></span>nte <span class=\"_ _a\"></span>a<span class=\"_ _0\"></span>d oggetto <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>sc<span class=\"_ _0\"></span>hemi <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>bilancio, <span class=\"_ _0\"></span>ai <span class=\"_ _a\"></span>rapporti <span class=\"_ _a\"></span>con <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _0\"></span>correlate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dedicate <span class=\"_ _a\"></span>apposite <span class=\"_ _a\"></span>voci <span class=\"_ _0\"></span>negli schemi di conto economico, situ<span class=\"_ _0\"></span>azione patrimoniale-finanziaria e rendiconto finanziario. <span class=\"_ _0\"></span> 3.7.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">CRITERI DI CONSOLIDAME<span class=\"_ _1\"></span>NTO </span>Area di consolidam<span class=\"_ _0\"></span>ento Al <span class=\"_ _23\"> </span>31 <span class=\"_ _23\"> </span>dicembre <span class=\"_ _23\"> </span>2022,<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>oltre <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>controllant<span class=\"_ _0\"></span>e <span class=\"_ _23\"> </span><span class=\"ff4\">Softlab <span class=\"_ _17\"> </span>S.p.A.</span>, <span class=\"_ _25\"> </span>le <span class=\"_ _23\"> </span>soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _23\"> </span>incluse <span class=\"_ _23\"> </span>nell\u2019area<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>di consolidamento, in <span class=\"_ _0\"></span>quanto detenute <span class=\"_ _0\"></span>direttamente o<span class=\"_ _0\"></span> indirettamente <span class=\"_ _0\"></span>dalla stessa <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b S.p.A.</span>, <span class=\"_ _0\"></span>sono le seguenti:<span class=\"fs0\">  </span>Data di % di controllo del Societ\u00e0 acquisizione/ Sede <span class=\"_ _13b\"> </span>Capitale sociale Gruppo costituzione  Acotel Do Brasil Ltda <span class=\"_ _ed\"> </span><span class=\"ff1\">30 luglio 2020 (1) <span class=\"_ _13c\"> </span>100% <span class=\"_ _13d\"> </span>Rio de Janeiro <span class=\"_ _13e\"> </span>BRL <span class=\"_ _c7\"> </span>1.868.250 </span>Noverca Italia s.r.l. <span class=\"ff1\">in liquidazione <span class=\"_ _13f\"> </span>30 luglio 2020 (1) <span class=\"_ _13c\"> </span>1<span class=\"_ _0\"></span>00% <span class=\"_ _cc\"> </span>Roma <span class=\"_ _117\"> </span>EURO <span class=\"_ _81\"> </span>10.000<span class=\"_ _1\"></span> </span>Acotel Interactiv<span class=\"_ _0\"></span>e India Private Limited<span class=\"ff1\"> <span class=\"_ _c5\"> </span>3<span class=\"_ _0\"></span>0 luglio 2020 (1) <span class=\"_ _13c\"> </span>10<span class=\"_ _0\"></span>0% <span class=\"_ _140\"> </span>Mumbai <span class=\"_ _117\"> </span>INR <span class=\"_ _141\"> </span>100.000 </span>Softlab GBR LTD <span class=\"_ _142\"> </span><span class=\"ff1\">23 agosto 2022 <span class=\"_ _ca\"> </span>100% <span class=\"_ _4a\"> </span>London <span class=\"_ _c7\"> </span>G<span class=\"_ _1\"></span>PB <span class=\"_ _ca\"> </span>10.000 </span>(1)<span class=\"ff8\"> <span class=\"_ _17\"> </span></span>La d<span class=\"_ _0\"></span>ata di ingresso nel Gruppo coincide con quella d<span class=\"_ _0\"></span>ell\u2019Operazione di <span class=\"ff4\">Reverse acquisition del 30 luglio 2020</span> Principi di consolidamento Il bilancio consolidato include il bilancio al <span class=\"_ _1\"></span>31 dicembre 2022 della <span class=\"ff4\">Softlab S.p.A.</span> e delle imprese da essa <span class=\"_ _7\"> </span>controllat<span class=\"_ _0\"></span>e. <span class=\"_ _6\"> </span>Si <span class=\"_ _7\"> </span>ha <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _6\"> </span>controllo <span class=\"_ _6\"> </span>su <span class=\"_ _7\"> </span>un\u2019impres<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>quando <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>societ\u00e0 <span class=\"_ _6\"> </span>con<span class=\"_ _0\"></span>trollante <span class=\"_ _6\"> </span>ha <span class=\"_ _7\"> </span>il <span class=\"_ _6\"> </span>pote<span class=\"_ _0\"></span>re <span class=\"_ _7\"> </span>di determinare le politiche fin<span class=\"_ _0\"></span>anziarie ed operative di tale impresa. I risultati economici delle imprese controllate acquisit<span class=\"_ _0\"></span>e o cedute nel corso dell\u2019esercizio sono inclusi nel <span class=\"_\"> </span>conto <span class=\"_\"> </span>ec<span class=\"_ _1\"></span>onomico <span class=\"_\"> </span>consolidato <span class=\"_\"> </span>dall\u2019effettiva <span class=\"_\"> </span>data <span class=\"_\"> </span>di <span class=\"_\"> </span>acquisizione <span class=\"_\"> </span>o <span class=\"_\"> </span>fi<span class=\"_ _1\"></span>no <span class=\"_\"> </span>all\u2019effettiva <span class=\"_\"> </span>data <span class=\"_\"> </span>di cessione.  Qualora <span class=\"_ _1\"></span>necessario, sono effettuate <span class=\"_ _1\"></span>rettifiche ai <span class=\"_ _1\"></span>bilanci delle <span class=\"_ _1\"></span>imprese controllate per <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span>lineare i <span class=\"_ _1\"></span>criteri contabili utili<span class=\"_ _0\"></span>zzati dalle stesse a quelli adottati dal Gruppo. Le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>e <span class=\"_ _23\"> </span>le <span class=\"_ _17\"> </span>passivit\u00e0, <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>oneri <span class=\"_ _23\"> </span>e <span class=\"_ _17\"> </span>i <span class=\"_ _23\"> </span>provent<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>delle <span class=\"_ _23\"> </span>imprese <span class=\"_ _17\"> </span>consolidate <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>metodo dell\u2019integrazione <span class=\"_ _3\"></span>globale <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>assunte <span class=\"_ _3\"></span>integralmente <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolidato. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>contabile <span class=\"_ _3\"></span>delle partecipazioni <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>elimin<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fronte <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>corrispo<span class=\"_ _0\"></span>ndente <span class=\"_ _a\"></span>frazione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>patrim<span class=\"_ _0\"></span>onio <span class=\"_ _a\"></span>netto <span class=\"_ _a\"></span>delle <span class=\"_ _9\"></span>imprese partecipate attribuendo ai singoli elem<span class=\"_ _0\"></span>enti dell\u2019attivo e del passivo il loro valore corrente alla data di acquisizione del controllo.  I <span class=\"_ _4\"> </span>crediti <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>debiti <span class=\"_ _4\"> </span>tra <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>societ\u00e0 <span class=\"_ _4\"> </span>incluse <span class=\"_ _4\"> </span>nel<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>perimetro <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>consolidamento, <span class=\"_ _7\"> </span>ivi <span class=\"_ _4\"> </span>compresi <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>dividendi distribuiti <span class=\"_ _20\"></span>nell\u2019ambito <span class=\"_ _8\"></span>del <span class=\"_ _20\"></span>Gruppo, <span class=\"_ _20\"></span>sono <span class=\"_ _20\"></span>eliminati.<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>Gli <span class=\"_ _20\"></span>utili <span class=\"_ _8\"></span>e <span class=\"_ _9\"></span>le <span class=\"_ _8\"></span>perdite, <span class=\"_ _20\"></span>cos\u00ec<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>come <span class=\"_ _9\"></span>i <span class=\"_ _8\"></span>proventi <span class=\"_ _20\"></span>e <span class=\"_ _20\"></span>gli oneri, <span class=\"_ _9\"></span>derivanti<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>ope<span class=\"_ _0\"></span>razioni <span class=\"_ _20\"></span>tra <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>mprese <span class=\"_ _9\"></span>consoli<span class=\"_ _0\"></span>date <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>non <span class=\"_ _20\"></span>ancora <span class=\"_ _20\"></span>realizzati <span class=\"_ _20\"></span>nei <span class=\"_ _9\"></span>con<span class=\"_ _0\"></span>fronti <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>ter<span class=\"_ _0\"></span>zi sono eliminati. I <span class=\"_ _20\"></span>bilan<span class=\"_ _0\"></span>ci <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>ciascuna <span class=\"_ _8\"></span>so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _8\"></span>appartenente <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _8\"></span>vengono <span class=\"_ _20\"></span>prep<span class=\"_ _0\"></span>arati <span class=\"_ _8\"></span>nella <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>dell\u2019ambi<span class=\"_ _0\"></span>ente economico primario in <span class=\"_ _1\"></span>cui essa opera (valuta fu<span class=\"_ _1\"></span>nzio<span class=\"_ _0\"></span>nale). Ai <span class=\"_ _1\"></span>fini del bilancio consolidato, il bilancio di <span class=\"_ _5\"> </span>ciascuna <span class=\"_ _6\"> </span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _5\"> </span>convertito <span class=\"_\"> </span>in <span class=\"_ _6\"> </span>euro, <span class=\"_ _5\"> </span>che <span class=\"_ _5\"> </span>\u00e8 <span class=\"_\"> </span>la <span class=\"_ _6\"> </span>valuta <span class=\"_ _5\"> </span>funzionale <span class=\"_ _5\"> </span>del <span class=\"_\"> </span>Gru<span class=\"_ _1\"></span>ppo <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>valuta <span class=\"_\"> </span>di presentazione del bilancio consolidato.  In <span class=\"_ _3\"></span>particola<span class=\"_ _0\"></span>re, <span class=\"_ _3\"></span>le at<span class=\"_ _1\"></span>tivit\u00e0 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _3\"></span>delle controllate <span class=\"_ _3\"></span>estere <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>convertite in <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>ai <span class=\"_ _1\"></span>cambi <span class=\"_ _1\"></span>correnti alla data di bilancio. I proventi e gli oneri sono convertiti ai cambi medi dell\u2019esercizio. Le differenze cambio <span class=\"_ _0\"></span>emerg<span class=\"_ _0\"></span>enti <span class=\"_ _a\"></span>sono <span class=\"_ _0\"></span>riflesse <span class=\"_ _a\"></span>nella <span class=\"_ _a\"></span>voce <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>Patri<span class=\"_ _0\"></span>monio <span class=\"_ _a\"></span>Netto <span class=\"_ _a\"></span>\u201cRiserva <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>copertura <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>traduzione\u201d. Tale <span class=\"_ _3\"></span>riserva <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rilev<span class=\"_ _0\"></span>ata <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>Co<span class=\"_ _0\"></span>nto <span class=\"_ _3\"></span>Economico <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>provento <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>onere <span class=\"_ _3\"></span>nel <span class=\"_ _1\"></span>periodo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>relativa<span class=\"_ _0\"></span> impresa controllata esce dal perimetro di consolid<span class=\"_ _0\"></span>amento. Le <span class=\"_ _7\"> </span>quot<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>patrimonio <span class=\"_ _5\"> </span>netto <span class=\"_ _7\"> </span>ed <span class=\"_ _6\"> </span>il <span class=\"_ _6\"> </span>risultato <span class=\"_ _6\"> </span>dell\u2019esercizio <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>competenza <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>azionisti <span class=\"_ _6\"> </span>terzi <span class=\"_ _7\"> </span>so<span class=\"_ _0\"></span>no evidenziate in apposite voci dello stato patrimo<span class=\"_ _0\"></span>niale e del conto economico consolidati.<span class=\"_ _0\"></span> Criteri di valutazione I <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>riteri <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>valutazione <span class=\"_ _4\"> </span>pi\u00f9 <span class=\"_ _4\"> </span>significativi <span class=\"_ _4\"> </span>adottati <span class=\"_ _4\"> </span>per<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>redazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>bilancio <span class=\"_ _4\"></span>co<span class=\"_ _1\"></span>nsolidato <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>di seguito evidenziati; nell\u2019applicazione <span class=\"_ _1\"></span>dei criteri di <span class=\"_ _1\"></span>valutazione gli amministratori <span class=\"_ _1\"></span>hanno tenuto conto di <span class=\"_ _23\"> </span>quanto <span class=\"_ _17\"> </span>indicato <span class=\"_ _23\"> </span>al <span class=\"_ _17\"> </span>precedente <span class=\"_ _23\"> </span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _23\"> </span><span class=\"ff4\">3.<span class=\"_ _0\"></span>2 <span class=\"_ _23\"> </span>VALUTAZI<span class=\"_ _0\"></span>ONE <span class=\"_ _23\"> </span>DEGLI <span class=\"_ _17\"> </span>AMMINISTRATORI </span>RISPETTO AI REQUISITI DI CONTINUIT\u00c0 AZIENDALE<span class=\"_ _0\"></span><span class=\"ff1\">, a cui si rimanda. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-19-3": {
   "value": "Aggregazioni Aziendali e Avviamento<span class=\"_ _0\"></span> Le <span class=\"_ _4\"> </span>aggregazioni <span class=\"_ _4\"> </span>aziendali <span class=\"_ _4\"> </span>sono <span class=\"_ _4\"> </span>contabilizzate <span class=\"_ _4\"> </span>utili<span class=\"_ _0\"></span>zzando <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>metodo <span class=\"_ _4\"></span>dell\u2019acquisizione. <span class=\"_ _4\"> </span>Il <span class=\"_ _4\"> </span>costo <span class=\"_ _4\"> </span>di un\u2019acquisizione <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>terminato <span class=\"_ _20\"></span>come <span class=\"_ _8\"></span>somma <span class=\"_ _8\"></span>del <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>orrispettivo <span class=\"_ _20\"></span>trasferito, <span class=\"_ _8\"></span>misurato <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span><span class=\"ff4\">fair <span class=\"_ _20\"></span>value</span> <span class=\"_ _8\"></span>alla data <span class=\"_\"> </span>di <span class=\"_\"> </span>acquisizione, <span class=\"_\"> </span>e <span class=\"_\"> </span>dell\u2019imp<span class=\"_ _0\"></span>orto <span class=\"_\"> </span>della <span class=\"_\"> </span>partecipazione <span class=\"_\"> </span>di <span class=\"_\"> </span>minoranza <span class=\"_\"> </span>nell\u2019acquisita. <span class=\"_\"> </span>Per <span class=\"_\"> </span>ogni aggregazione <span class=\"_ _3\"></span>aziendal<span class=\"_ _0\"></span>e, <span class=\"_ _3\"></span>il Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3\"></span>definisce <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>misurare <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>partecipazion<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>di minoranza <span class=\"_ _3\"></span>nell\u2019acquisita al <span class=\"_ _a\"></span><span class=\"ff4\">fair <span class=\"_ _20\"></span>value</span> <span class=\"_ _a\"></span>oppure <span class=\"_ _a\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>p<span class=\"_ _0\"></span>roporzione <span class=\"_ _a\"></span>alla <span class=\"_ _9\"></span>quota <span class=\"_ _9\"></span>dell<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>partecipazione <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>mi<span class=\"_ _0\"></span>noranza <span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>elle <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>nette identificabili <span class=\"_ _1\"></span>dell\u2019acquisita. <span class=\"_ _1\"></span>I <span class=\"_ _3\"></span>costi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>cquisizione <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>spesati nel<span class=\"_ _1\"></span>l\u2019esercizio <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>classific<span class=\"_ _0\"></span>ati <span class=\"_ _3\"></span>tra<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>spese<span class=\"_ _0\"></span> amministrative. Il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _20\"></span>determina <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>aver <span class=\"_ _20\"></span>acquisito <span class=\"_ _9\"></span>un\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _20\"></span>aziendale <span class=\"_ _9\"></span>quando <span class=\"_ _20\"></span>l\u2019insieme <span class=\"_ _20\"></span>integrato <span class=\"_ _9\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>attivit\u00e0 <span class=\"_ _20\"></span>e beni <span class=\"_ _18\"> </span>include <span class=\"_ _18\"> </span>almeno <span class=\"_ _18\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _18\"> </span>fattore <span class=\"_ _18\"> </span>della <span class=\"_ _18\"> </span>produz<span class=\"_ _0\"></span>ione <span class=\"_ _18\"> </span>ed <span class=\"_ _18\"> </span>un <span class=\"_ _18\"> </span>processo <span class=\"_ _22\"> </span>sostanziale <span class=\"_ _18\"> </span>che <span class=\"_ _18\"> </span>insie<span class=\"_ _0\"></span>me contribuiscono <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>modo <span class=\"_ _7\"> </span>significativo <span class=\"_ _7\"> </span>alla <span class=\"_ _4\"> </span>capacit\u00e0 <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>generare <span class=\"_ _4\"> </span>un <span class=\"_ _7\"> </span>output. <span class=\"_ _7\"> </span>Il <span class=\"_ _4\"> </span>processo <span class=\"_ _4\"> </span>acquisito <span class=\"_ _7\"> </span>\u00e8 considerato <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>stanziale <span class=\"_ _a\"></span>se <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>cruciale <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>apacit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>continuare <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>gene<span class=\"_ _0\"></span>rare <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>output <span class=\"_ _9\"></span>e <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span>fattori <span class=\"_ _a\"></span>di produzione <span class=\"_ _13\"> </span>acquisiti <span class=\"_ _13\"> </span>comprendono <span class=\"_ _14\"> </span>una <span class=\"_ _13\"> </span>forza <span class=\"_ _13\"> </span>lavoro <span class=\"_ _13\"> </span>organizzata <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>dispone <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"> </span>necessarie competenze, <span class=\"_ _20\"></span>conoscenze<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>esperienza <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>ese<span class=\"_ _0\"></span>guire <span class=\"_ _20\"></span>tale <span class=\"_ _20\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>contribuisce <span class=\"_ _8\"></span>significativament<span class=\"_ _0\"></span>e alla <span class=\"_ _20\"></span>capacit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>conti<span class=\"_ _0\"></span>nuare <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>genera<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>output <span class=\"_ _8\"></span>ed <span class=\"_ _9\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>consider<span class=\"_ _0\"></span>ato <span class=\"_ _9\"></span>unico <span class=\"_ _20\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>scarso <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>pu\u00f2<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>essere sostituito senza costi, sforzi o ritardi significativi <span class=\"_ _0\"></span>per le capacit\u00e0 di continuare a gene<span class=\"_ _0\"></span>rare un output. Quando <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>Gruppo <span class=\"_ _20\"></span>acquisis<span class=\"_ _0\"></span>ce <span class=\"_ _9\"></span>un <span class=\"_ _20\"></span><span class=\"ff4\">busi<span class=\"_ _0\"></span>ness</span>, <span class=\"_ _20\"></span>classif<span class=\"_ _0\"></span>ica <span class=\"_ _9\"></span>o <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>esigna <span class=\"_ _20\"></span>le <span class=\"_ _8\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziarie <span class=\"_ _20\"></span>acquisite <span class=\"_ _8\"></span>o <span class=\"_ _20\"></span>le passivit\u00e0 assunte in accordo co<span class=\"_ _1\"></span>n i termini contrattuali, le condizioni economiche e le altre condizi<span class=\"_ _1\"></span>oni pertinenti <span class=\"_ _7\"> </span>in <span class=\"_ _4\"> </span>essere <span class=\"_ _7\"> </span>alla <span class=\"_ _7\"> </span>data <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>acquis<span class=\"_ _0\"></span>izione. <span class=\"_ _4\"> </span>Ci<span class=\"_ _0\"></span>\u00f2 <span class=\"_ _7\"> </span>include <span class=\"_ _4\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>verifica <span class=\"_ _4\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>stabi<span class=\"_ _0\"></span>lire <span class=\"_ _4\"> </span>se <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>derivato incorporato debba essere separato dal contratto primario.  L\u2019eventuale <span class=\"_ _1\"></span>corrispettivo<span class=\"_ _0\"></span> poten<span class=\"_ _1\"></span>ziale da <span class=\"_ _3\"></span>riconoscer<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>\u00e8 rilevato <span class=\"_ _3\"></span>dall\u2019acqui<span class=\"_ _0\"></span>rente al <span class=\"_ _3\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>air value<span class=\"ff1\"> <span class=\"_ _3\"></span>alla data <span class=\"_ _1\"></span>di </span></span>acquisizione. Il co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _0\"></span>potenziale classificat<span class=\"_ _0\"></span>o c<span class=\"_ _0\"></span>ome patrimonio <span class=\"_ _0\"></span>non \u00e8 <span class=\"_ _0\"></span>oggetto di <span class=\"_ _0\"></span>rimisurazione e <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>suo <span class=\"_ _9\"></span>successivo <span class=\"_ _9\"></span>pagame<span class=\"_ _0\"></span>nto <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>contabilizza<span class=\"_ _0\"></span>to <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _a\"></span>contropa<span class=\"_ _0\"></span>rtita <span class=\"_ _9\"></span>il <span class=\"_ _a\"></span>patri<span class=\"_ _0\"></span>monio <span class=\"_ _9\"></span>netto. <span class=\"_ _9\"></span>La <span class=\"_ _9\"></span>variazione del <span class=\"_ _7\"> </span><span class=\"ff4\">fair <span class=\"_ _7\"> </span>value</span> <span class=\"_ _7\"> </span>del <span class=\"_ _7\"> </span>corris<span class=\"_ _0\"></span>pettivo <span class=\"_ _7\"> </span>potenziale <span class=\"_ _7\"> </span>classi<span class=\"_ _0\"></span>ficato <span class=\"_ _7\"> </span>come <span class=\"_ _7\"> </span>attivit\u00e0 <span class=\"_ _7\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>passivit\u00e0, <span class=\"_ _7\"> </span>quale <span class=\"_ _7\"> </span>strumento finanziario <span class=\"_ _7\"> </span>che <span class=\"_ _6\"> </span>sia <span class=\"_ _6\"> </span>nell\u2019oggetto <span class=\"_ _6\"> </span>dell\u2019IFRS <span class=\"_ _6\"> </span>9 <span class=\"_ _6\"> </span>Strumenti <span class=\"_ _6\"> </span>finanziari, <span class=\"_ _7\"> </span>deve <span class=\"_ _6\"> </span>essere <span class=\"_ _7\"> </span>ril<span class=\"_ _0\"></span>evata <span class=\"_ _6\"> </span>nel <span class=\"_ _7\"> </span>conto economico in<span class=\"_ _0\"></span> accordo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>IFRS 9. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Il corrispetti<span class=\"_ _0\"></span>vo potenziale<span class=\"_ _0\"></span> che non<span class=\"_ _0\"></span> rien<span class=\"_ _0\"></span>tra nello s<span class=\"_ _0\"></span>copo d<span class=\"_ _0\"></span>ell\u2019IFRS 9 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _4\"></span>valutato <span class=\"_ _20\"></span>al <span class=\"_ _4\"> </span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span> <span class=\"_ _4\"></span>alla <span class=\"_ _8\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _8\"></span>e <span class=\"_ _4\"> </span>le <span class=\"_ _8\"></span>variazioni <span class=\"_ _8\"></span>del <span class=\"_ _4\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span> <span class=\"_ _8\"></span>sono <span class=\"_ _4\"> </span>rilevate <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>conto economico. L\u2019avviamento, <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>applicazi<span class=\"_ _0\"></span>one <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>principio <span class=\"_ _6\"> </span>con<span class=\"_ _0\"></span>tabile <span class=\"_ _6\"> </span>IFRS <span class=\"_ _7\"> </span>3, <span class=\"_ _6\"> </span>costituisce <span class=\"_ _6\"> </span>l\u2019eccedenza <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"> </span>costo dell\u2019aggregazione rispetto alla quota <span class=\"_ _1\"></span>di per<span class=\"_ _1\"></span>tinenz<span class=\"_ _0\"></span>a del Gru<span class=\"_ _1\"></span>ppo nel <span class=\"ff4\">fair va<span class=\"_ _1\"></span>lue<span class=\"ff1\"> delle attivit\u00e0, passivit\u00e0 e </span></span>passivit\u00e0 <span class=\"_ _22\"> </span>potenziali <span class=\"_ _15\"> </span>acquisite <span class=\"_ _22\"> </span>identificabili<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span>individualmente <span class=\"_ _22\"> </span>e <span class=\"_ _22\"> </span>rilevabili <span class=\"_ _15\"> </span>separatamente. <span class=\"_ _22\"> </span>Esso rappresenta un\u2019attivit\u00e0 imm<span class=\"_ _0\"></span>ateriale a vita indefinita. Dopo <span class=\"_\"> </span>la <span class=\"_ _14\"> </span>rilevaz<span class=\"_ _1\"></span>ione <span class=\"_\"> </span>iniziale<span class=\"_ _0\"></span>, <span class=\"_\"> </span>l\u2019avviamento <span class=\"_\"> </span>\u00e8 <span class=\"_ _14\"> </span>valutato <span class=\"_\"> </span>al <span class=\"_\"> </span>costo <span class=\"_ _14\"> </span>al <span class=\"_\"> </span>netto <span class=\"_\"> </span>delle <span class=\"_ _14\"> </span>perdite <span class=\"_\"> </span>di <span class=\"_\"> </span>valore accumulate.  L\u2019avviamento <span class=\"_ _25\"> </span>non <span class=\"_ _25\"> </span>viene <span class=\"_ _25\"> </span>ammortizzato <span class=\"_ _13\"> </span>ma<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>sottoposto <span class=\"_ _25\"> </span>annualmente, <span class=\"_ _25\"> </span>o <span class=\"_ _13\"> </span>pi<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _25\"> </span>frequentemente <span class=\"_ _25\"> </span>se determinati <span class=\"_ _a\"></span>eventi <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>mutate <span class=\"_ _9\"></span>circostanz<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>indic<span class=\"_ _0\"></span>ano <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>sussis<span class=\"_ _0\"></span>tenza <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>perdita <span class=\"_ _9\"></span>durevole <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>valore, <span class=\"_ _9\"></span>a verifiche <span class=\"_ _9\"></span>per <span class=\"_ _8\"></span>identificare <span class=\"_ _20\"></span>eventuali <span class=\"_ _20\"></span>riduzioni <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _9\"></span>(im<span class=\"_ _0\"></span>pairment) <span class=\"_ _20\"></span>secondo <span class=\"_ _20\"></span>quanto <span class=\"_ _8\"></span>previsto <span class=\"_ _20\"></span>dallo IAS <span class=\"_ _8\"></span>36. <span class=\"_ _4\"> </span>Successivamente <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"></span>rilevazione <span class=\"_ _8\"></span>inizial<span class=\"_ _0\"></span>e, <span class=\"_ _4\"></span>l\u2019avviamento <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>va<span class=\"_ _0\"></span>lutato <span class=\"_ _4\"> </span>al <span class=\"_ _8\"></span>costo <span class=\"_ _4\"> </span>al <span class=\"_ _4\"></span>netto <span class=\"_ _8\"></span>delle<span class=\"_ _0\"></span> perdite durevoli di valore accumulate. Al <span class=\"_ _0\"></span>fine de<span class=\"_ _0\"></span>lla verifica <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore, <span class=\"_ _0\"></span>l\u2019avviamento <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un\u2019aggregazione <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>\u00e8 allocato, <span class=\"_ _0\"></span>dalla <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>acquisizione, <span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>iascuna <span class=\"_ _0\"></span>uni<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _a\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>flussi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>si<span class=\"_ _0\"></span> prevede benefici delle sinergie dell\u2019aggregazione, a prescindere dal fatto che altre attivit\u00e0 o passivit\u00e0 dell\u2019entit\u00e0 acquisita siano assegnate a<span class=\"_ _0\"></span> tali unit\u00e0. Le <span class=\"_ _a\"></span>eventua<span class=\"_ _0\"></span>li <span class=\"_ _a\"></span>riduzioni <span class=\"_ _9\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _a\"></span>che <span class=\"_ _9\"></span>emergono <span class=\"_ _9\"></span>dall\u2019<span class=\"_ _0\"></span><span class=\"ff4\">impairment <span class=\"_ _a\"></span>test<span class=\"_ _0\"></span></span> <span class=\"_ _a\"></span>non <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>rettificate <span class=\"_ _9\"></span>nei <span class=\"_ _a\"></span>pe<span class=\"_ _0\"></span>riodi successivi.  Per i test svolti con riferimento a<span class=\"_ _0\"></span>l bilancio in chiusura si veda il paragrafo <span class=\"ff4\">3.9 IMPAIRMENT <span class=\"_ _0\"></span>TEST</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-21-3": {
   "value": "Immobili, impianti e macchinari I <span class=\"_ _1\"></span>fabbricati, <span class=\"_ _3\"></span>gl<span class=\"_ _0\"></span>i impianti, <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>macchinari <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attrezzature <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>esposti <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _1\"></span>ammortamenti accumulati <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eventuali <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore, <span class=\"_ _3\"></span>dete<span class=\"_ _0\"></span>rminate <span class=\"_ _3\"></span>secondo <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>criteri <span class=\"_ _1\"></span>previsti <span class=\"_ _3\"></span>dallo <span class=\"_ _1\"></span>IAS <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>illustrati di seguito nel principio \u201cPerdite di valore delle attivit<span class=\"_ _0\"></span>\u00e0\u201d.  Gli <span class=\"_ _0\"></span>utili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>perdite deri<span class=\"_ _0\"></span>vanti <span class=\"_ _0\"></span>da c<span class=\"_ _0\"></span>essioni <span class=\"_ _0\"></span>o di<span class=\"_ _0\"></span>smissioni <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>cespiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>determinati <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>differenz<span class=\"_ _0\"></span>a fra <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ricavo <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>vendita <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>valore <span class=\"_ _20\"></span>netto <span class=\"_ _20\"></span>cont<span class=\"_ _0\"></span>abile <span class=\"_ _20\"></span>del<span class=\"_ _0\"></span>l\u2019attivit\u00e0 <span class=\"_ _20\"></span>e <span class=\"_ _8\"></span>sono <span class=\"_ _20\"></span>imputati <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>conto <span class=\"_ _8\"></span>economico dell\u2019esercizio. Il <span class=\"_ _13\"> </span>valore <span class=\"_ _13\"> </span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _13\"> </span>di <span class=\"_ _25\"> </span>un <span class=\"_ _13\"> </span>elemento <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>mmobili, <span class=\"_ _25\"> </span>impianti <span class=\"_ _25\"> </span>e <span class=\"_ _14\"> </span>mac<span class=\"_ _0\"></span>chinari <span class=\"_ _13\"> </span>ed <span class=\"_ _13\"> </span>ogni <span class=\"_ _13\"> </span>component<span class=\"_ _0\"></span>e significativo <span class=\"_ _0\"></span>ini<span class=\"_ _0\"></span>zialmente <span class=\"_ _0\"></span>rilevato <span class=\"_ _0\"></span>vengono <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>liminati <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>momento <span class=\"_ _0\"></span>della <span class=\"_ _a\"></span>dismissione <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>quando <span class=\"_ _a\"></span>non <span class=\"_ _0\"></span>ci si <span class=\"_ _3\"></span>attende <span class=\"_ _3\"></span>alcun <span class=\"_ _3\"></span>beneficio <span class=\"_ _3\"></span>economico <span class=\"_ _11\"></span>futuro <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>utilizzo <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>dismissione. <span class=\"_ _3\"></span>L\u2019utile/perdita <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>emerge al <span class=\"_ _1\"></span>momento <span class=\"_ _1\"></span>dell\u2019eliminazione contabile <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll\u2019attivit\u00e0 <span class=\"_ _1\"></span>(calcolato come <span class=\"_ _3\"></span>differe<span class=\"_ _0\"></span>nza <span class=\"_ _1\"></span>tra <span class=\"_ _1\"></span>il val<span class=\"_ _1\"></span>ore co<span class=\"_ _1\"></span>ntabile dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>ed <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>corrispettivo <span class=\"_ _8\"></span>netto) <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _4\"></span>rilevato <span class=\"_ _20\"></span>a <span class=\"_ _8\"></span>conto <span class=\"_ _8\"></span>economico <span class=\"_ _8\"></span>quando <span class=\"_ _8\"></span>l\u2019el<span class=\"_ _0\"></span>emento <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _20\"></span>elimi<span class=\"_ _0\"></span>nato contabilmente. 47I <span class=\"_ _a\"></span>valori <span class=\"_ _9\"></span>residui, <span class=\"_ _20\"></span>le <span class=\"_ _9\"></span>vite <span class=\"_ _9\"></span>utili <span class=\"_ _9\"></span>ed <span class=\"_ _20\"></span>i <span class=\"_ _9\"></span>metodi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>ammortamento <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>immobili, <span class=\"_ _9\"></span>impianti <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>macchinari <span class=\"_ _9\"></span>sono rivisti ad ogni chiusura di esercizio e, ove appropria<span class=\"_ _0\"></span>to, corretti prospetticamente. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-23-3": {
   "value": "Leasing<span class=\"ff1\"> </span>Il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _4\"> </span>valuta <span class=\"_ _4\"> </span>all\u2019atto <span class=\"_ _4\"> </span>della <span class=\"_ _4\"></span>sottoscrizione <span class=\"_ _8\"></span>di <span class=\"_ _7\"> </span>un <span class=\"_ _8\"></span>contratto <span class=\"_ _4\"> </span>se <span class=\"_ _4\"> </span>\u00e8, <span class=\"_ _8\"></span>o <span class=\"_ _4\"> </span>contiene, <span class=\"_ _4\"> </span>un <span class=\"_ _4\"></span><span class=\"ff4\">leasing</span>. <span class=\"_ _4\"> </span>In <span class=\"_ _8\"></span>altri<span class=\"_ _0\"></span> termini, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>conferisce il <span class=\"_ _0\"></span>diritto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ontrollare l\u2019<span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un bene <span class=\"_ _0\"></span>ident<span class=\"_ _0\"></span>ificato <span class=\"_ _0\"></span>per un <span class=\"_ _0\"></span>periodo di tempo in cambio di un corrispettivo. Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _a\"></span>adotta <span class=\"_ _0\"></span>un <span class=\"_ _a\"></span>unico <span class=\"_ _a\"></span>mo<span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>di <span class=\"_ _9\"></span>riconoscimento <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mis<span class=\"_ _0\"></span>urazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>utti <span class=\"_ _a\"></span>i <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span>, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ccetto <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>i leasing<span class=\"ff1\"> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>breve <span class=\"_ _3\"></span>termine <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span><span class=\"ff4\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>modico <span class=\"_ _3\"></span>valore. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>ri<span class=\"_ _0\"></span>conosce <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>relative </span></span></span>ai <span class=\"_ _9\"></span>pagamenti <span class=\"_ _20\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">leasi<span class=\"_ _0\"></span>ng</span> <span class=\"_ _20\"></span>e <span class=\"_ _9\"></span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>diritt<span class=\"_ _0\"></span>o <span class=\"_ _20\"></span>d\u2019uso <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>rappresenta <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>diritto <span class=\"_ _20\"></span>ad <span class=\"_ _9\"></span>util<span class=\"_ _0\"></span>izzare <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>bene sottostante il contratto. i) Attivit\u00e0 per diritto d\u2019uso Il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _9\"></span>riconosce <span class=\"_ _9\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>diritt<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>d'uso <span class=\"_ _9\"></span>alla <span class=\"_ _20\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>inizio <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span> <span class=\"_ _9\"></span>(cio\u00e8 <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>data <span class=\"_ _9\"></span>in <span class=\"_ _20\"></span>cui l'attivit\u00e0 <span class=\"_ _a\"></span>sott<span class=\"_ _0\"></span>ostante <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>disponibile <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>l'uso). <span class=\"_ _a\"></span>Le <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _9\"></span>per <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>diritto <span class=\"_ _a\"></span>d'uso <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>misurate <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>osto, <span class=\"_ _a\"></span>al netto <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>ammortamenti <span class=\"_ _1\"></span>accumulati <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>delle <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>erdite di <span class=\"_ _3\"></span>valore, e <span class=\"_ _3\"></span>rettificati per <span class=\"_ _3\"></span>qualsiasi rimisurazione delle <span class=\"_ _4\"> </span>passivit\u00e0 <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span><span class=\"ff4\">leasing</span>. <span class=\"_ _7\"> </span>Il <span class=\"_ _4\"> </span>costo <span class=\"_ _4\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>il <span class=\"_ _7\"> </span>diritto <span class=\"_ _4\"> </span>d'uso<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>comprende<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>l'ammontare <span class=\"_ _7\"> </span>delle passivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">leasing<span class=\"ff1\"> <span class=\"_ _1\"></span>rileva<span class=\"_ _0\"></span>te, <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>diretti iniziali <span class=\"_ _3\"></span>sost<span class=\"_ _0\"></span>enuti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pagamenti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">leasing<span class=\"ff1\"> effettuati <span class=\"_ _3\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>data </span></span></span></span>di decorrenza o prima dell'ini<span class=\"_ _0\"></span>zio al netto di tutti <span class=\"_ _0\"></span>gli eventuali incentivi ricevuti. Le atti<span class=\"_ _0\"></span>vit\u00e0 per diritto d\u2019uso <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>ammortizz<span class=\"_ _0\"></span>ate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>quote <span class=\"_ _1\"></span>costanti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>correnza <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>fine <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>vi<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>utile <span class=\"_ _3\"></span>dell'atti<span class=\"_ _0\"></span>vit\u00e0 consistente nel diritto di utiliz<span class=\"_ _0\"></span>zo o, se anteriore, al termine della durata del <span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span>. Se <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _8\"></span>trasferisce <span class=\"_ _20\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>propriet\u00e0 <span class=\"_ _20\"></span>dell'attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _20\"></span>s<span class=\"_ _0\"></span>ottostante <span class=\"_ _8\"></span>al <span class=\"_ _20\"></span>loc<span class=\"_ _0\"></span>atario <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _20\"></span>della <span class=\"_ _8\"></span>durata <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>el leasing<span class=\"ff1\"> <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>se <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>costo <span class=\"_ _4\"> </span>del<span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _7\"> </span>consistente <span class=\"_ _4\"> </span>nel <span class=\"_ _4\"> </span>dir<span class=\"_ _0\"></span>itto <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>uti<span class=\"_ _0\"></span>lizzo <span class=\"_ _4\"> </span>riflette <span class=\"_ _4\"> </span>il <span class=\"_ _7\"> </span>fatto <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>lo<span class=\"_ _0\"></span>catario </span>eserciter\u00e0 l'opzione di <span class=\"_ _0\"></span>acquisto, <span class=\"_ _0\"></span>il locatario de<span class=\"_ _0\"></span>ve ammortizzare l'attivit<span class=\"_ _0\"></span>\u00e0 consi<span class=\"_ _0\"></span>stente nel dir<span class=\"_ _0\"></span>itto d\u2019 <span class=\"_ _0\"></span>uso dalla data di decorrenza fi<span class=\"_ _0\"></span>no alla fine della vita utile dell'a<span class=\"_ _0\"></span>ttivit\u00e0 sottostante.  Le attivit\u00e0 per il diritto d'uso sono soggette<span class=\"_ _0\"></span> a <span class=\"ff4\">impairment test</span>.  ii) Passivit\u00e0 legate al leasing Alla <span class=\"_ _20\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>decorrenza <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span>, <span class=\"_ _8\"></span>il <span class=\"_ _20\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ri<span class=\"_ _0\"></span>leva <span class=\"_ _20\"></span>le <span class=\"_ _8\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _8\"></span>misurandole <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>valore attuale <span class=\"_ _20\"></span>dei <span class=\"_ _8\"></span>pagamenti <span class=\"_ _20\"></span>dovuti<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _20\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _20\"></span>non <span class=\"_ _8\"></span>versati <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _20\"></span>data. <span class=\"_ _8\"></span>I <span class=\"_ _9\"></span>pa<span class=\"_ _0\"></span>gamenti <span class=\"_ _8\"></span>dovuti <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span>cludono <span class=\"_ _20\"></span>i pagamenti <span class=\"_ _1\"></span>fissi <span class=\"_ _1\"></span>(compresi i <span class=\"_ _3\"></span>pagamenti fissi <span class=\"_ _3\"></span>nella sostanza) <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>eventuali incentivi <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span><span class=\"ff4\">l<span class=\"_ _0\"></span>easing<span class=\"ff1\"> <span class=\"_ _1\"></span>da </span></span>ricevere, i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pagamenti <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iabili <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he dipendono <span class=\"_ _0\"></span>da <span class=\"_ _a\"></span>un <span class=\"_ _0\"></span>indice <span class=\"_ _a\"></span>o <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso, <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>gli <span class=\"_ _a\"></span>importi <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si prevede <span class=\"_ _7\"> </span>dovranno <span class=\"_ _6\"> </span>essere <span class=\"_ _7\"> </span>pagati<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>titolo <span class=\"_ _6\"> </span>di <span class=\"_ _7\"> </span>gara<span class=\"_ _0\"></span>nzie <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>valore <span class=\"_ _7\"> </span>residuo.<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>I <span class=\"_ _7\"> </span>pagamenti <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span><span class=\"ff4\">leasing</span> includono anche <span class=\"_ _1\"></span>il prezzo di <span class=\"_ _1\"></span>esercizio di <span class=\"_ _1\"></span>un'opzione di <span class=\"_ _1\"></span>acquisto se si<span class=\"_ _1\"></span> \u00e8 rag<span class=\"_ _1\"></span>ionevolmente certi ch<span class=\"_ _1\"></span>e tale opzione <span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>r\u00e0 <span class=\"_ _a\"></span>eser<span class=\"_ _0\"></span>citata <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>pagamenti<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>penalit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>risoluzione <span class=\"_ _a\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span>, <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>durata del <span class=\"_ _4\"> </span><span class=\"ff4\">leasing</span> <span class=\"_ _4\"> </span>tiene<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>conto <span class=\"_ _7\"> </span>dell'esercizio <span class=\"_ _4\"> </span>da <span class=\"_ _7\"> </span>parte <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dell'opzione<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>di <span class=\"_ _7\"> </span>risoluzione <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span><span class=\"ff4\">leasing</span> stesso. I pagamenti di <span class=\"ff4\">leasing</span> vari<span class=\"_ _0\"></span>abili che non dipendono da un indice o da<span class=\"_ _0\"></span> un tasso vengono rilevati com<span class=\"_ _0\"></span>e costi nel <span class=\"_ _3\"></span>periodo (salvo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>non siano <span class=\"_ _3\"></span>stat<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>sostenuti per <span class=\"_ _3\"></span>la produzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rimanenze) <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>n cui <span class=\"_ _3\"></span>si verifica l'evento o la condizione che ha generato il pagam<span class=\"_ _0\"></span>ento<span class=\"fc7\"> </span>Nel <span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>lcolo <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>valore attuale <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>pagamenti<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dovuti, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _3\"></span>usa il <span class=\"_ _3\"></span>tasso di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>marginale alla <span class=\"_ _20\"></span>data <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>inizio <span class=\"_ _20\"></span>se <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>tasso <span class=\"_ _9\"></span>d\u2019interesse <span class=\"_ _20\"></span>imp<span class=\"_ _0\"></span>licito <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>determinabile <span class=\"_ _20\"></span>facilmente. <span class=\"_ _20\"></span>Dopo <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>data <span class=\"_ _20\"></span>di decorrenza, <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>\u2019importo <span class=\"_ _20\"></span>della <span class=\"_ _20\"></span>passivit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span> <span class=\"_ _9\"></span>si <span class=\"_ _20\"></span>incrementa <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>tener <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>onto <span class=\"_ _20\"></span>degli <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _9\"></span>su<span class=\"_ _0\"></span>lla passivit\u00e0 <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _9\"></span>e <span class=\"_ _a\"></span>diminuisc<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>consider<span class=\"_ _0\"></span>are <span class=\"_ _9\"></span>i <span class=\"_ _a\"></span>pagamenti <span class=\"_ _a\"></span>effettuati.<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Inoltre, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile<span class=\"_ _0\"></span> dei <span class=\"_ _a\"></span>debit<span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>per <span class=\"_ _9\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _a\"></span>rideterminato <span class=\"_ _a\"></span>nel <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>eventuali <span class=\"_ _9\"></span>modifiche <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _9\"></span>revisione dei <span class=\"_\"> </span>termini <span class=\"_\"> </span>contrattuali <span class=\"_\"> </span>per <span class=\"_\"> </span>la <span class=\"_\"> </span>modifica <span class=\"_\"> </span>dei <span class=\"_\"> </span>pagamenti; <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>rideterminato, <span class=\"_\"> </span>altres\u00ec, <span class=\"_\"> </span>in <span class=\"_\"> </span>presenza <span class=\"_\"> </span>di modifiche <span class=\"_ _25\"> </span>in <span class=\"_ _13\"> </span>merito <span class=\"_ _25\"> </span>alla <span class=\"_ _25\"> </span>valutazione <span class=\"_ _13\"> </span>dell<span class=\"_ _0\"></span>\u2019opzione <span class=\"_ _25\"> </span>dell\u2019acquisto <span class=\"_ _25\"> </span>dell\u2019attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _25\"> </span>sottostante <span class=\"_ _13\"> </span>o <span class=\"_ _25\"> </span>per variazioni <span class=\"_ _4\"> </span>dei <span class=\"_ _7\"> </span>pagamenti <span class=\"_ _7\"> </span>futuri <span class=\"_ _4\"> </span>che <span class=\"_ _7\"> </span>deriva <span class=\"_ _7\"> </span>da <span class=\"_ _4\"> </span>una <span class=\"_ _7\"> </span>modifica <span class=\"_ _4\"> </span>dell\u2019indice <span class=\"_ _7\"> </span>o <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _4\"> </span>uti<span class=\"_ _0\"></span>lizzato <span class=\"_ _4\"> </span>per<span class=\"_ _0\"></span> determinare tali pagamenti.  iii) Leasing di breve durata e leasing di at<span class=\"_ _0\"></span>tivit\u00e0 a modesto valore Il <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _a\"></span>applica <span class=\"_ _a\"></span>l'esenz<span class=\"_ _0\"></span>ione <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>rilev<span class=\"_ _0\"></span>azione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">le<span class=\"_ _0\"></span>asing</span> <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>breve <span class=\"_ _a\"></span>durata <span class=\"_ _9\"></span>(i.e., <span class=\"_ _a\"></span>i <span class=\"_ _9\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>hanno una <span class=\"_ _9\"></span>dur<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>12 <span class=\"_ _20\"></span>mesi <span class=\"_ _9\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>inferiore <span class=\"_ _20\"></span>dalla <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _9\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>iniz<span class=\"_ _0\"></span>io <span class=\"_ _9\"></span>e <span class=\"_ _20\"></span>non <span class=\"_ _20\"></span>contengono <span class=\"_ _20\"></span>un'opzione <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>acquisto). <span class=\"_ _20\"></span>Il Gruppo <span class=\"_\"> </span>ha <span class=\"_ _14\"> </span>applicato <span class=\"_\"> </span>in<span class=\"_ _0\"></span>oltre <span class=\"_\"> </span>l\u2019<span class=\"_ _0\"></span>esenzione <span class=\"_\"> </span>per <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span><span class=\"ff4\">leasing</span> <span class=\"_\"> </span>relativi <span class=\"_ _14\"> </span>ad <span class=\"_\"> </span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_\"> </span>a <span class=\"_ _14\"> </span>modesto <span class=\"_ _14\"> </span>valore <span class=\"_\"> </span>in riferimento <span class=\"_ _9\"></span>ai <span class=\"_ _9\"></span>contra<span class=\"_ _0\"></span>tti <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _20\"></span>relativi <span class=\"_ _20\"></span>ad <span class=\"_ _9\"></span>apparecchiature <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>ufficio <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>cui <span class=\"_ _20\"></span>valore <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _9\"></span>cons<span class=\"_ _0\"></span>iderato basso. I ca<span class=\"_ _1\"></span>noni relativi <span class=\"_ _0\"></span>a <span class=\"ff4\">leasing</span> a breve termine e a <span class=\"ff4\">leasing</span> di attivit\u00e0 a <span class=\"_ _1\"></span>modesto valore sono rilevati come costi in quote costanti lungo la dura<span class=\"_ _0\"></span>ta <span class=\"ff4\">leasing</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-25-3": {
   "value": "Partecipazione in societ\u00e0 collegate Una <span class=\"_ _7\"> </span>collegata <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>societ\u00e0 <span class=\"_ _6\"> </span>sulla <span class=\"_ _7\"> </span>qual<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Gruppo <span class=\"_ _6\"> </span>esercita <span class=\"_ _6\"> </span>un\u2019influenza <span class=\"_ _6\"> </span>notevole. <span class=\"_ _7\"> </span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _7\"> </span>in<span class=\"_ _0\"></span>fluenza notevole si intende il <span class=\"_ _1\"></span>potere<span class=\"_ _0\"></span> di partecipare alla <span class=\"_ _1\"></span>determinazione delle politiche finanziarie e gestionali della partecipata senza averne il controllo o il c<span class=\"_ _0\"></span>ontrollo congiunto.  Una <span class=\"_ _9\"></span>joint <span class=\"_ _20\"></span>venture <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>un <span class=\"_ _9\"></span>ac<span class=\"_ _0\"></span>cordo <span class=\"_ _9\"></span>a <span class=\"_ _20\"></span>controllo <span class=\"_ _20\"></span>congi<span class=\"_ _0\"></span>unto <span class=\"_ _9\"></span>nel <span class=\"_ _20\"></span>quale <span class=\"_ _20\"></span>le <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>detengono<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>controll<span class=\"_ _0\"></span>o congiunto <span class=\"_ _5\"> </span>vantano <span class=\"_ _6\"> </span>dir<span class=\"_ _0\"></span>itti <span class=\"_\"> </span>sulle <span class=\"_ _6\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"> </span>nette <span class=\"_ _5\"> </span>dell\u2019accordo. <span class=\"_ _5\"> </span>Per <span class=\"_ _6\"> </span>controllo<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>congiunto <span class=\"_\"> </span>si <span class=\"_ _6\"> </span>intende <span class=\"_\"> </span>la condivisione <span class=\"_ _6\"> </span>su <span class=\"_ _7\"> </span>base <span class=\"_ _6\"> </span>co<span class=\"_ _0\"></span>ntrattuale <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>un <span class=\"_ _7\"> </span>accordo, <span class=\"_ _6\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>esiste <span class=\"_ _7\"> </span>unic<span class=\"_ _0\"></span>amente <span class=\"_ _6\"> </span>quando <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>e decisioni <span class=\"_ _a\"></span>sulle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>rilevanti <span class=\"_ _a\"></span>richiedono <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>senso <span class=\"_ _a\"></span>unanime <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>tutte <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>parti <span class=\"_ _a\"></span>che <span class=\"_ _9\"></span>condividono <span class=\"_ _0\"></span>il controllo Le <span class=\"_ _20\"></span>considerazioni <span class=\"_ _20\"></span>fatte <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>determina<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>l\u2019influenz<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>notevole <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>cont<span class=\"_ _0\"></span>rollo <span class=\"_ _20\"></span>congiunto <span class=\"_ _20\"></span>sono <span class=\"_ _20\"></span>simili <span class=\"_ _20\"></span>a quelle necessarie <span class=\"_ _1\"></span>a determinare il controllo <span class=\"_ _1\"></span>sulle controllate. La part<span class=\"_ _1\"></span>ecipazio<span class=\"_ _0\"></span>ne del <span class=\"_ _1\"></span>Gruppo in soci<span class=\"_ _1\"></span>et\u00e0 collegate e joint venture <span class=\"_ _0\"></span>sono valutate con il metodo del patrimonio netto.  Con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte<span class=\"_ _0\"></span>cipazione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>una so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _0\"></span>colleg<span class=\"_ _0\"></span>ata o <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture \u00e8 inizialmente <span class=\"_ _0\"></span>rilevata al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span>. Il v<span class=\"_ _0\"></span>alore conta<span class=\"_ _0\"></span>bile de<span class=\"_ _0\"></span>lla partecipazione <span class=\"_ _0\"></span>\u00e8 aumentato o <span class=\"_ _0\"></span>diminuito per <span class=\"_ _7\"> </span>rilevare <span class=\"_ _7\"> </span>la <span class=\"_ _6\"> </span>quota <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>pertinenza <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>parte<span class=\"_ _0\"></span>cipante <span class=\"_ _7\"> </span>degli <span class=\"_ _6\"> </span>utili <span class=\"_ _6\"> </span>e <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>perdite <span class=\"_ _6\"> </span>della <span class=\"_ _7\"> </span>partecipata realizzati <span class=\"_ _a\"></span>dopo <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>acquisizione. <span class=\"_ _a\"></span>L\u2019avviamento <span class=\"_ _a\"></span>a<span class=\"_ _0\"></span>fferente <span class=\"_ _0\"></span>alla <span class=\"_ _9\"></span>collegata <span class=\"_ _a\"></span>od <span class=\"_ _9\"></span>alla <span class=\"_ _a\"></span>joint <span class=\"_ _a\"></span>venture <span class=\"_ _a\"></span>\u00e8 incluso <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>valore conta<span class=\"_ _0\"></span>bile <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>partecipazione<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>soggetto <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>verifi<span class=\"_ _0\"></span>ca separ<span class=\"_ _0\"></span>ata di <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rdita di valore (impairment). Il <span class=\"_ _4\"> </span>prospetto <span class=\"_ _4\"> </span>dell\u2019utile/(pe<span class=\"_ _0\"></span>rdita) <span class=\"_ _4\"> </span>d\u2019esercizio <span class=\"_ _4\"> </span>riflette <span class=\"_ _7\"> </span>la <span class=\"_ _4\"> </span>quota <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>pertinenza <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>risultato<span class=\"_ _0\"></span> d\u2019esercizio della societ<span class=\"_ _0\"></span>\u00e0 collegata o della j<span class=\"_ _0\"></span>oint venture. Ogni c<span class=\"_ _0\"></span>ambiamento nelle a<span class=\"_ _0\"></span>ltre componenti di conto <span class=\"_\"> </span>economico <span class=\"_\"> </span>complessivo <span class=\"_\"> </span>relativo <span class=\"_\"> </span>a <span class=\"_\"> </span>queste <span class=\"_\"> </span>partecipate <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>presentato <span class=\"_\"> </span>come <span class=\"_\"> </span>parte <span class=\"_\"> </span>del <span class=\"_\"> </span>conto economico co<span class=\"_ _1\"></span>mplessivo del Gru<span class=\"_ _1\"></span>ppo.  <span class=\"_ _1\"></span>Inoltre, <span class=\"_ _1\"></span>nel caso <span class=\"_ _1\"></span>in cui <span class=\"_ _1\"></span>una societ\u00e0 collegata <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una joint <span class=\"_ _1\"></span>venture rilevi <span class=\"_ _20\"></span>una <span class=\"_ _8\"></span>variazione <span class=\"_ _20\"></span>con <span class=\"_ _8\"></span>diretta <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>mputazione <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _20\"></span>netto, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>rileva <span class=\"_ _20\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>sua <span class=\"_ _20\"></span>quota <span class=\"_ _8\"></span>di pertinenza, <span class=\"_ _0\"></span>ove <span class=\"_ _9\"></span>applicabile, <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>prospetto <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>variazioni <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>netto. <span class=\"_ _a\"></span>Gli <span class=\"_ _a\"></span>util<span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _a\"></span>perdite non rea<span class=\"_ _1\"></span>lizzate deri<span class=\"_ _1\"></span>vanti da tran<span class=\"_ _1\"></span>sazioni tra <span class=\"_ _3\"></span>il Gruppo e <span class=\"_ _3\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _1\"></span>collegate o <span class=\"_ _3\"></span>j<span class=\"_ _0\"></span>oint venture, <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no el<span class=\"_ _1\"></span>imina<span class=\"_ _0\"></span>ti in proporzione alla quota di partecipazione nelle <span class=\"_ _0\"></span>collegate o joint <span class=\"_ _0\"></span>venture. Il <span class=\"_ _a\"></span>bilancio <span class=\"_ _9\"></span>delle <span class=\"_ _a\"></span>socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _a\"></span>collegate<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>della <span class=\"_ _a\"></span>joint <span class=\"_ _9\"></span>venture <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _a\"></span>predisposto <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>stessa <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>chiusura <span class=\"_ _9\"></span>del bilancio <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>Gruppo. <span class=\"_ _a\"></span>Ove <span class=\"_ _a\"></span>necessario, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>rettificato <span class=\"_ _a\"></span>per <span class=\"_ _0\"></span>uni<span class=\"_ _0\"></span>formarlo <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>principi <span class=\"_ _a\"></span>contabili <span class=\"_ _a\"></span>di Gruppo Successivamente <span class=\"_ _1\"></span>all\u2019applicazione del <span class=\"_ _3\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>patrimonio netto, <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>valuta <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>sia nece<span class=\"_ _1\"></span>ssario<span class=\"_ _0\"></span> riconoscere una <span class=\"_ _0\"></span>perdita<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>propria <span class=\"_ _0\"></span>partecipazione <span class=\"_ _0\"></span>nelle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegate <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture. Il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>a <span class=\"_ _20\"></span>ogni <span class=\"_ _8\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>siano <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span>videnze <span class=\"_ _8\"></span>obiettive <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>le <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>artecipazioni <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>elle societ\u00e0 <span class=\"_ _a\"></span>collegate <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>joint <span class=\"_ _9\"></span>venture <span class=\"_ _a\"></span>abbiano <span class=\"_ _a\"></span>subi<span class=\"_ _0\"></span>to <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>perdita <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>valore. <span class=\"_ _9\"></span>In <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _0\"></span>cal<span class=\"_ _0\"></span>cola l\u2019ammontare <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>perdita <span class=\"_ _4\"> </span>come <span class=\"_ _4\"> </span>diffe<span class=\"_ _0\"></span>renza <span class=\"_ _4\"> </span>tra <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>valore <span class=\"_ _4\"> </span>recuper<span class=\"_ _0\"></span>abile <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>collegata <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>joint venture <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _11\"></span>isc<span class=\"_ _0\"></span>rizione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>stessa <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>rilevando <span class=\"_ _11\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>prospetto dell\u2019utile/(perdita) d\u2019esercizio nella <span class=\"_ _1\"></span>voce \u201cquota di <span class=\"_ _1\"></span>pertinenza <span class=\"_ _1\"></span>del risultato di societ\u00e0 <span class=\"_ _1\"></span>collegate e <span class=\"_ _1\"></span>joint venture\u201d All\u2019atto <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>perdita <span class=\"_ _1\"></span>dell\u2019influenza <span class=\"_ _3\"></span>not<span class=\"_ _0\"></span>evole <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>collegata <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _1\"></span>congiunto <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>una joint <span class=\"_ _8\"></span>venture, <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>valuta <span class=\"_ _20\"></span>e <span class=\"_ _8\"></span>rileva <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>part<span class=\"_ _0\"></span>ecipazione <span class=\"_ _20\"></span>resid<span class=\"_ _0\"></span>ua <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span>. <span class=\"_ _20\"></span>La <span class=\"_ _8\"></span>differenza <span class=\"_ _20\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> valore <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>carico <span class=\"_ _7\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _7\"> </span>all<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>data <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>perdita <span class=\"_ _6\"> </span>dell\u2019influenza <span class=\"_ _6\"> </span>notevole <span class=\"_ _6\"> </span>o <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>controllo congiunto <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>partecipazione <span class=\"_ _a\"></span>residua <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>corrispettivi <span class=\"_ _a\"></span>ricevuti <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>rilevata <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>conto economico ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-25-4": {
   "value": "Partecipazione in societ\u00e0 collegate Una <span class=\"_ _7\"> </span>collegata <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>societ\u00e0 <span class=\"_ _6\"> </span>sulla <span class=\"_ _7\"> </span>qual<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Gruppo <span class=\"_ _6\"> </span>esercita <span class=\"_ _6\"> </span>un\u2019influenza <span class=\"_ _6\"> </span>notevole. <span class=\"_ _7\"> </span>Pe<span class=\"_ _0\"></span>r <span class=\"_ _7\"> </span>in<span class=\"_ _0\"></span>fluenza notevole si intende il <span class=\"_ _1\"></span>potere<span class=\"_ _0\"></span> di partecipare alla <span class=\"_ _1\"></span>determinazione delle politiche finanziarie e gestionali della partecipata senza averne il controllo o il c<span class=\"_ _0\"></span>ontrollo congiunto.  Una <span class=\"_ _9\"></span>joint <span class=\"_ _20\"></span>venture <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>un <span class=\"_ _9\"></span>ac<span class=\"_ _0\"></span>cordo <span class=\"_ _9\"></span>a <span class=\"_ _20\"></span>controllo <span class=\"_ _20\"></span>congi<span class=\"_ _0\"></span>unto <span class=\"_ _9\"></span>nel <span class=\"_ _20\"></span>quale <span class=\"_ _20\"></span>le <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>detengono<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>controll<span class=\"_ _0\"></span>o congiunto <span class=\"_ _5\"> </span>vantano <span class=\"_ _6\"> </span>dir<span class=\"_ _0\"></span>itti <span class=\"_\"> </span>sulle <span class=\"_ _6\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _5\"> </span>nette <span class=\"_ _5\"> </span>dell\u2019accordo. <span class=\"_ _5\"> </span>Per <span class=\"_ _6\"> </span>controllo<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>congiunto <span class=\"_\"> </span>si <span class=\"_ _6\"> </span>intende <span class=\"_\"> </span>la condivisione <span class=\"_ _6\"> </span>su <span class=\"_ _7\"> </span>base <span class=\"_ _6\"> </span>co<span class=\"_ _0\"></span>ntrattuale <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>un <span class=\"_ _7\"> </span>accordo, <span class=\"_ _6\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>esiste <span class=\"_ _7\"> </span>unic<span class=\"_ _0\"></span>amente <span class=\"_ _6\"> </span>quando <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>e decisioni <span class=\"_ _a\"></span>sulle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _a\"></span>rilevanti <span class=\"_ _a\"></span>richiedono <span class=\"_ _a\"></span>un <span class=\"_ _a\"></span>con<span class=\"_ _0\"></span>senso <span class=\"_ _a\"></span>unanime <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>tutte <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>parti <span class=\"_ _a\"></span>che <span class=\"_ _9\"></span>condividono <span class=\"_ _0\"></span>il controllo Le <span class=\"_ _20\"></span>considerazioni <span class=\"_ _20\"></span>fatte <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>determina<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>l\u2019influenz<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>notevole <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>cont<span class=\"_ _0\"></span>rollo <span class=\"_ _20\"></span>congiunto <span class=\"_ _20\"></span>sono <span class=\"_ _20\"></span>simili <span class=\"_ _20\"></span>a quelle necessarie <span class=\"_ _1\"></span>a determinare il controllo <span class=\"_ _1\"></span>sulle controllate. La part<span class=\"_ _1\"></span>ecipazio<span class=\"_ _0\"></span>ne del <span class=\"_ _1\"></span>Gruppo in soci<span class=\"_ _1\"></span>et\u00e0 collegate e joint venture <span class=\"_ _0\"></span>sono valutate con il metodo del patrimonio netto.  Con <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte<span class=\"_ _0\"></span>cipazione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>una so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _0\"></span>colleg<span class=\"_ _0\"></span>ata o <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture \u00e8 inizialmente <span class=\"_ _0\"></span>rilevata al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span>. Il v<span class=\"_ _0\"></span>alore conta<span class=\"_ _0\"></span>bile de<span class=\"_ _0\"></span>lla partecipazione <span class=\"_ _0\"></span>\u00e8 aumentato o <span class=\"_ _0\"></span>diminuito per <span class=\"_ _7\"> </span>rilevare <span class=\"_ _7\"> </span>la <span class=\"_ _6\"> </span>quota <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>pertinenza <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>parte<span class=\"_ _0\"></span>cipante <span class=\"_ _7\"> </span>degli <span class=\"_ _6\"> </span>utili <span class=\"_ _6\"> </span>e <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>perdite <span class=\"_ _6\"> </span>della <span class=\"_ _7\"> </span>partecipata realizzati <span class=\"_ _a\"></span>dopo <span class=\"_ _a\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>data <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>acquisizione. <span class=\"_ _a\"></span>L\u2019avviamento <span class=\"_ _a\"></span>a<span class=\"_ _0\"></span>fferente <span class=\"_ _0\"></span>alla <span class=\"_ _9\"></span>collegata <span class=\"_ _a\"></span>od <span class=\"_ _9\"></span>alla <span class=\"_ _a\"></span>joint <span class=\"_ _a\"></span>venture <span class=\"_ _a\"></span>\u00e8 incluso <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>valore conta<span class=\"_ _0\"></span>bile <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>partecipazione<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>soggetto <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>verifi<span class=\"_ _0\"></span>ca separ<span class=\"_ _0\"></span>ata di <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rdita di valore (impairment). Il <span class=\"_ _4\"> </span>prospetto <span class=\"_ _4\"> </span>dell\u2019utile/(pe<span class=\"_ _0\"></span>rdita) <span class=\"_ _4\"> </span>d\u2019esercizio <span class=\"_ _4\"> </span>riflette <span class=\"_ _7\"> </span>la <span class=\"_ _4\"> </span>quota <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>pertinenza <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>risultato<span class=\"_ _0\"></span> d\u2019esercizio della societ<span class=\"_ _0\"></span>\u00e0 collegata o della j<span class=\"_ _0\"></span>oint venture. Ogni c<span class=\"_ _0\"></span>ambiamento nelle a<span class=\"_ _0\"></span>ltre componenti di conto <span class=\"_\"> </span>economico <span class=\"_\"> </span>complessivo <span class=\"_\"> </span>relativo <span class=\"_\"> </span>a <span class=\"_\"> </span>queste <span class=\"_\"> </span>partecipate <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>presentato <span class=\"_\"> </span>come <span class=\"_\"> </span>parte <span class=\"_\"> </span>del <span class=\"_\"> </span>conto economico co<span class=\"_ _1\"></span>mplessivo del Gru<span class=\"_ _1\"></span>ppo.  <span class=\"_ _1\"></span>Inoltre, <span class=\"_ _1\"></span>nel caso <span class=\"_ _1\"></span>in cui <span class=\"_ _1\"></span>una societ\u00e0 collegata <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>una joint <span class=\"_ _1\"></span>venture rilevi <span class=\"_ _20\"></span>una <span class=\"_ _8\"></span>variazione <span class=\"_ _20\"></span>con <span class=\"_ _8\"></span>diretta <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>mputazione <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _20\"></span>netto, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>rileva <span class=\"_ _20\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>sua <span class=\"_ _20\"></span>quota <span class=\"_ _8\"></span>di pertinenza, <span class=\"_ _0\"></span>ove <span class=\"_ _9\"></span>applicabile, <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>prospetto <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>variazioni <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>patrimonio <span class=\"_ _a\"></span>netto. <span class=\"_ _a\"></span>Gli <span class=\"_ _a\"></span>util<span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _a\"></span>perdite non rea<span class=\"_ _1\"></span>lizzate deri<span class=\"_ _1\"></span>vanti da tran<span class=\"_ _1\"></span>sazioni tra <span class=\"_ _3\"></span>il Gruppo e <span class=\"_ _3\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _1\"></span>collegate o <span class=\"_ _3\"></span>j<span class=\"_ _0\"></span>oint venture, <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no el<span class=\"_ _1\"></span>imina<span class=\"_ _0\"></span>ti in proporzione alla quota di partecipazione nelle <span class=\"_ _0\"></span>collegate o joint <span class=\"_ _0\"></span>venture. Il <span class=\"_ _a\"></span>bilancio <span class=\"_ _9\"></span>delle <span class=\"_ _a\"></span>socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _a\"></span>collegate<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>della <span class=\"_ _a\"></span>joint <span class=\"_ _9\"></span>venture <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _a\"></span>predisposto <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>stessa <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>chiusura <span class=\"_ _9\"></span>del bilancio <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>Gruppo. <span class=\"_ _a\"></span>Ove <span class=\"_ _a\"></span>necessario, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>bilancio <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>rettificato <span class=\"_ _a\"></span>per <span class=\"_ _0\"></span>uni<span class=\"_ _0\"></span>formarlo <span class=\"_ _a\"></span>ai <span class=\"_ _a\"></span>principi <span class=\"_ _a\"></span>contabili <span class=\"_ _a\"></span>di Gruppo Successivamente <span class=\"_ _1\"></span>all\u2019applicazione del <span class=\"_ _3\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>patrimonio netto, <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>valuta <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>sia nece<span class=\"_ _1\"></span>ssario<span class=\"_ _0\"></span> riconoscere una <span class=\"_ _0\"></span>perdita<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>propria <span class=\"_ _0\"></span>partecipazione <span class=\"_ _0\"></span>nelle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegate <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture. Il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _8\"></span>valuta <span class=\"_ _8\"></span>a <span class=\"_ _20\"></span>ogni <span class=\"_ _8\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>vi <span class=\"_ _8\"></span>siano <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span>videnze <span class=\"_ _8\"></span>obiettive <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>le <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>artecipazioni <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>elle societ\u00e0 <span class=\"_ _a\"></span>collegate <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>joint <span class=\"_ _9\"></span>venture <span class=\"_ _a\"></span>abbiano <span class=\"_ _a\"></span>subi<span class=\"_ _0\"></span>to <span class=\"_ _a\"></span>una <span class=\"_ _9\"></span>perdita <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>valore. <span class=\"_ _9\"></span>In <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>caso, <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _0\"></span>cal<span class=\"_ _0\"></span>cola l\u2019ammontare <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>perdita <span class=\"_ _4\"> </span>come <span class=\"_ _4\"> </span>diffe<span class=\"_ _0\"></span>renza <span class=\"_ _4\"> </span>tra <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>valore <span class=\"_ _4\"> </span>recuper<span class=\"_ _0\"></span>abile <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>collegata <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>della <span class=\"_ _7\"> </span>joint venture <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>di <span class=\"_ _11\"></span>isc<span class=\"_ _0\"></span>rizione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>stessa <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>proprio <span class=\"_ _3\"></span>bilancio, <span class=\"_ _3\"></span>rilevando <span class=\"_ _11\"></span>ta<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>prospetto dell\u2019utile/(perdita) d\u2019esercizio nella <span class=\"_ _1\"></span>voce \u201cquota di <span class=\"_ _1\"></span>pertinenza <span class=\"_ _1\"></span>del risultato di societ\u00e0 <span class=\"_ _1\"></span>collegate e <span class=\"_ _1\"></span>joint venture\u201d All\u2019atto <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>perdita <span class=\"_ _1\"></span>dell\u2019influenza <span class=\"_ _3\"></span>not<span class=\"_ _0\"></span>evole <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>collegata <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontrollo <span class=\"_ _1\"></span>congiunto <span class=\"_ _1\"></span>su <span class=\"_ _3\"></span>una joint <span class=\"_ _8\"></span>venture, <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>valuta <span class=\"_ _20\"></span>e <span class=\"_ _8\"></span>rileva <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>part<span class=\"_ _0\"></span>ecipazione <span class=\"_ _20\"></span>resid<span class=\"_ _0\"></span>ua <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span>. <span class=\"_ _20\"></span>La <span class=\"_ _8\"></span>differenza <span class=\"_ _20\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> valore <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>carico <span class=\"_ _7\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _7\"> </span>p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _7\"> </span>all<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>data <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>perdita <span class=\"_ _6\"> </span>dell\u2019influenza <span class=\"_ _6\"> </span>notevole <span class=\"_ _6\"> </span>o <span class=\"_ _7\"> </span>del <span class=\"_ _6\"> </span>controllo congiunto <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>partecipazione <span class=\"_ _a\"></span>residua <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>corrispettivi <span class=\"_ _a\"></span>ricevuti <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>rilevata <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>conto economico ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-27-3": {
   "value": "Perdite di valore delle attivit\u00e0 Le <span class=\"_ _3\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _3\"></span>materiali <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>mmateriali <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>analizzate <span class=\"_ _1\"></span>almeno <span class=\"_ _3\"></span>una <span class=\"_ _1\"></span>volta <span class=\"_ _3\"></span>l\u2019anno per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>determina<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>vi<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sia<span class=\"_ _0\"></span>no indicazioni <span class=\"_\"> </span>di <span class=\"_\"> </span>eventuali <span class=\"_ _5\"> </span>riduzioni <span class=\"_\"> </span>di <span class=\"_\"> </span>valore.<span class=\"_ _1\"></span> <span class=\"_\"> </span>Qualora <span class=\"_ _5\"> </span>queste <span class=\"_\"> </span>indicazioni <span class=\"_\"> </span>esistano, <span class=\"_\"> </span>viene <span class=\"_ _5\"> </span>stimato l\u2019ammontare <span class=\"_ _3\"></span>recuperabile di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>determinare <span class=\"_ _1\"></span>l\u2019eventuale <span class=\"_ _3\"></span>impor<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>svalutazione. <span class=\"_ _3\"></span>Dove non <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _20\"></span>possibile <span class=\"_ _20\"></span>stimare <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>valore <span class=\"_ _9\"></span>recuperabile <span class=\"_ _9\"></span>di <span class=\"_ _8\"></span>una <span class=\"_ _9\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _9\"></span>indiv<span class=\"_ _0\"></span>idualmente, <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _20\"></span>effettua <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> stima del valore recuperabile de<span class=\"_ _0\"></span>lla unit\u00e0 generatrice di flussi finanziari a cui<span class=\"_ _0\"></span> l\u2019attivit\u00e0 appartiene. L\u2019ammontare recuperabile <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>il maggiore fr<span class=\"_ _1\"></span>a il <span class=\"_ _1\"></span><span class=\"ff4\">fair value<span class=\"ff1\"> <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto dei costi <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> vendita <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il valore d\u2019uso. </span></span>Nella <span class=\"_ _20\"></span>determinazione <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _20\"></span>d\u2019uso, <span class=\"_ _20\"></span>i <span class=\"_ _8\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _20\"></span>futuri<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>stim<span class=\"_ _0\"></span>ati <span class=\"_ _20\"></span>sono <span class=\"_ _8\"></span>scontati <span class=\"_ _20\"></span>uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _20\"></span>un tasso <span class=\"_ _6\"> </span>che <span class=\"_ _5\"> </span>riflette <span class=\"_ _6\"> </span>le <span class=\"_ _5\"> </span>val<span class=\"_ _0\"></span>utazioni <span class=\"_ _6\"> </span>corr<span class=\"_ _0\"></span>enti <span class=\"_ _6\"> </span>di <span class=\"_\"> </span>merc<span class=\"_ _1\"></span>ato <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>valore <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>dena<span class=\"_ _0\"></span>ro <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>dei <span class=\"_\"> </span>rischi <span class=\"_ _6\"> </span>specifici dell\u2019attivit\u00e0 di ciascuna <span class=\"_ _1\"></span>unit<span class=\"_ _0\"></span>\u00e0 generatrice <span class=\"_ _1\"></span>di flussi finanziari. <span class=\"_ _1\"></span>Come previsto dal documento n. <span class=\"_ _1\"></span>4 del 3 marzo <span class=\"_ _a\"></span>2010 <span class=\"_ _9\"></span>emesso <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ongiuntamente <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>Ba<span class=\"_ _0\"></span>nca <span class=\"_ _a\"></span>d\u2019Italia <span class=\"_ _9\"></span>\u2013 <span class=\"_ _9\"></span>Consob <span class=\"_ _a\"></span>\u2013 <span class=\"_ _9\"></span>Isvap, <span class=\"_ _a\"></span>i <span class=\"_ _9\"></span>test <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">impairment</span> <span class=\"_ _9\"></span>sono sottoposti all\u2019approvazione del Consigli<span class=\"_ _0\"></span>o di Amministrazione della Capogruppo. Se <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabile <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _3\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1\"></span>(o <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>una unit\u00e0 <span class=\"_ _1\"></span>genera<span class=\"_ _1\"></span>tri<span class=\"_ _0\"></span>ce <span class=\"_ _3\"></span>di flussi <span class=\"_ _1\"></span>finanziari) <span class=\"_ _3\"></span>\u00e8 stimato <span class=\"_ _3\"></span>esse<span class=\"_ _0\"></span>re inferiore <span class=\"_ _a\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>relati<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>valore <span class=\"_ _a\"></span>contabil<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>esso <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>ridotto <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>minor <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>recuperabile. <span class=\"_ _a\"></span>La <span class=\"_ _a\"></span>perdita di valore <span class=\"_ _1\"></span>\u00e8 rilevata nel conto economico <span class=\"_ _1\"></span>immediatamente ed imputata <span class=\"_ _1\"></span>in primo luogo a riduzione <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span> valore contabile <span class=\"_ _1\"></span>dell\u2019eventuale avviamento e, quindi, a <span class=\"_ _1\"></span>riduzione delle altre <span class=\"_ _1\"></span>attivit\u00e0 in proporzione <span class=\"_ _1\"></span>al<span class=\"_ _0\"></span> loro valore contabile. Quando <span class=\"_ _0\"></span>una <span class=\"_ _a\"></span>svalutazione <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>ha <span class=\"_ _0\"></span>pi<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _0\"></span>ragione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>essere <span class=\"_ _0\"></span>mantenuta, <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _a\"></span>dell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(o della <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _a\"></span>generatrice <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>flussi <span class=\"_ _0\"></span>finanziari), <span class=\"_ _a\"></span>ad <span class=\"_ _0\"></span>eccezione <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>avviamento <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>delle <span class=\"_ _0\"></span>altre <span class=\"_ _a\"></span>attivit\u00e0<span class=\"_ _0\"></span> ave<span class=\"_ _0\"></span>nti vita utile <span class=\"_ _1\"></span>indefinita, \u00e8 <span class=\"_ _3\"></span>inc<span class=\"_ _0\"></span>rementato al <span class=\"_ _1\"></span>nuovo valore derivante <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>alla stima <span class=\"_ _1\"></span>del suo <span class=\"_ _1\"></span>valore recuperabile, ma <span class=\"_ _4\"></span>non <span class=\"_ _8\"></span>oltre <span class=\"_ _4\"> </span>il <span class=\"_ _4\"></span>valore <span class=\"_ _8\"></span>netto <span class=\"_ _4\"> </span>di <span class=\"_ _4\"></span>carico <span class=\"_ _8\"></span>che <span class=\"_ _4\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>avreb<span class=\"_ _1\"></span>be <span class=\"_ _4\"> </span>avuto <span class=\"_ _4\"></span>se <span class=\"_ _8\"></span>non <span class=\"_ _4\"> </span>fosse <span class=\"_ _4\"></span>stata <span class=\"_ _8\"></span>effettuata <span class=\"_ _4\"> </span>la svalutazione <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>perdita <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>valore. <span class=\"_ _1\"></span>Il <span class=\"_ _3\"></span>ripristino <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>imputa<span class=\"_ _0\"></span>to <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _3\"></span>dell\u2019esercizio in cui viene rilevata tale ripresa di valore. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-28-3": {
   "value": "Attivit\u00e0 finanziarie La <span class=\"_\"> </span>cl<span class=\"_ _1\"></span>assificazione <span class=\"_\"> </span>delle <span class=\"_\"> </span>attivit\u00e0 <span class=\"_\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_\"> </span>al <span class=\"_ _5\"> </span>momento <span class=\"_\"> </span>della <span class=\"_ _5\"> </span>rilevazione <span class=\"_\"> </span>iniziale <span class=\"_ _5\"> </span>dipende <span class=\"_ _5\"> </span>dalle caratteristiche dei flussi di cassa <span class=\"_ _1\"></span>contrattuali delle attivit<span class=\"_ _0\"></span>\u00e0 finanziarie e <span class=\"_ _1\"></span>dal modello di <span class=\"ff4\">business</span> che il Gruppo <span class=\"_ _4\"> </span>usa <span class=\"_ _4\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>loro <span class=\"_ _7\"> </span>gestione. <span class=\"_ _4\"> </span>Ad <span class=\"_ _4\"> </span>e<span class=\"_ _0\"></span>ccezione <span class=\"_ _4\"> </span>dei<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>crediti <span class=\"_ _7\"> </span>commerciali <span class=\"_ _4\"> </span>che <span class=\"_ _4\"> </span>non <span class=\"_ _7\"> </span>contengono <span class=\"_ _4\"> </span>una<span class=\"_ _0\"></span> componente di finan<span class=\"_ _1\"></span>ziamento significativa o per<span class=\"_ _1\"></span> i <span class=\"_ _1\"></span>quali il Gr<span class=\"_ _1\"></span>uppo ha applic<span class=\"_ _1\"></span>ato l'espediente pra<span class=\"_ _1\"></span>tico, il Gruppo <span class=\"_\"> </span>inizialmente <span class=\"_\"> </span>valuta <span class=\"_\"> </span>un'attivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_\"> </span>finanziaria <span class=\"_\"> </span>al <span class=\"_\"> </span>suo <span class=\"_\"> </span><span class=\"ff4\">fair <span class=\"_\"> </span>value</span> <span class=\"_\"> </span>pi\u00f9, <span class=\"_\"> </span>nel <span class=\"_\"> </span>caso <span class=\"_\"> </span>di <span class=\"_\"> </span>un'attivit\u00e0<span class=\"_ _0\"></span> finanziaria non al <span class=\"ff4\">fair value</span> rilevato nel conto economic<span class=\"_ _0\"></span>o, i costi di transazione.  I <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>commerciali <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>conte<span class=\"_ _0\"></span>ngono <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>omponente <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>quali il <span class=\"_ _6\"> </span>Gruppo <span class=\"_ _5\"> </span>ha <span class=\"_ _5\"> </span>applicato <span class=\"_ _6\"> </span>l\u2019espediente <span class=\"_ _5\"> </span>pratico <span class=\"_ _5\"> </span>sono <span class=\"_ _6\"> </span>va<span class=\"_ _0\"></span>lutati <span class=\"_ _5\"> </span>al <span class=\"_ _6\"> </span>prezzo <span class=\"_ _5\"> </span>dell\u2019operazione <span class=\"_ _5\"> </span>determinato secondo l'IFRS 15. Affinch\u00e9 <span class=\"_ _20\"></span>un'<span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _8\"></span>finanziaria <span class=\"_ _8\"></span>possa <span class=\"_ _20\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _8\"></span>clas<span class=\"_ _0\"></span>sificata <span class=\"_ _20\"></span>e <span class=\"_ _4\"></span>valutata <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _8\"></span>ammortizzato <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span><span class=\"ff4\">fair </span>value<span class=\"ff1\"> <span class=\"_ _20\"></span>rilevato <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>ell\u2019util<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>complessivo, <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>ve <span class=\"_ _20\"></span>gener<span class=\"_ _0\"></span>are <span class=\"_ _20\"></span>flussi <span class=\"_ _8\"></span>finanziari <span class=\"_ _8\"></span>che <span class=\"_ _20\"></span>dipendono <span class=\"_ _8\"></span>solamente <span class=\"_ _20\"></span>dal<span class=\"_ _0\"></span> </span>capitale <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dagli <span class=\"_ _3\"></span>interessi <span class=\"_ _3\"></span>sull\u2019imp<span class=\"_ _0\"></span>orto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>restituire <span class=\"_ _3\"></span>(cosiddetto <span class=\"_ _3\"></span><span class=\"ff4\">solely <span class=\"_ _3\"></span>payments <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>principal </span>and <span class=\"_ _7\"> </span>inte<span class=\"_ _0\"></span>rest<span class=\"ff1\"> <span class=\"_ _7\"> </span>(SPPI). <span class=\"_ _7\"> </span>Qu<span class=\"_ _0\"></span>esta <span class=\"_ _7\"> </span>valut<span class=\"_ _0\"></span>azione <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _6\"> </span>indicata <span class=\"_ _6\"> </span>come <span class=\"_ _7\"> </span>test <span class=\"_ _6\"> </span>SPPI <span class=\"_ _7\"> </span>e <span class=\"_ _6\"> </span>viene <span class=\"_ _6\"> </span>eseguita <span class=\"_ _6\"> </span>a <span class=\"_ _7\"> </span>livello <span class=\"_ _6\"> </span>di </span>strumento. Al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>rile<span class=\"_ _0\"></span>vazione <span class=\"_ _0\"></span>iniziale,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _0\"></span>sono <span class=\"_ _a\"></span>classificate, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seconda <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>casi<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>in base <span class=\"_ _a\"></span>alle<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>successive <span class=\"_ _9\"></span>modalit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>misurazione, <span class=\"_ _9\"></span>cio\u00e8 <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>costo <span class=\"_ _9\"></span>ammortizzato, <span class=\"_ _20\"></span>al <span class=\"_ _9\"></span><span class=\"ff4\">fair <span class=\"_ _20\"></span>value</span> <span class=\"_ _a\"></span>rile<span class=\"_ _0\"></span>vato <span class=\"_ _a\"></span>nel conto economico complessivo OCI e al <span class=\"ff4\">fair value</span> rilevato nel conto econo<span class=\"_ _0\"></span>mico.  La <span class=\"_\"> </span>cl<span class=\"_ _1\"></span>assificazione <span class=\"_\"> </span>delle <span class=\"_\"> </span>attivit\u00e0 <span class=\"_\"> </span>fi<span class=\"_ _1\"></span>nanziarie <span class=\"_\"> </span>al <span class=\"_ _5\"> </span>momento <span class=\"_\"> </span>della <span class=\"_ _5\"> </span>rilevazione <span class=\"_\"> </span>iniziale <span class=\"_ _5\"> </span>dipende <span class=\"_ _5\"> </span>dalle caratteristiche dei flussi di cassa <span class=\"_ _1\"></span>contrattuali delle attivit<span class=\"_ _0\"></span>\u00e0 finanziarie e <span class=\"_ _1\"></span>dal modello di <span class=\"ff4\">business</span> che il Gruppo usa per la loro gestione. Ai fini della valutazione successiva, le attivit\u00e0<span class=\"_ _0\"></span> finanziarie sono classificate<span class=\"_ _0\"></span> in quattro categorie: \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al cost<span class=\"_ _0\"></span>o ammortizzato (strumenti di debit<span class=\"_ _0\"></span>o); </span></span>\uf0b7 <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 <span class=\"_ _4\"> </span>finanziarie <span class=\"_ _8\"></span>al <span class=\"_ _4\"> </span><span class=\"ff4\">fair <span class=\"_ _4\"></span>value</span> <span class=\"_ _8\"></span>rilevato <span class=\"_ _4\"></span>nel <span class=\"_ _8\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>ec<span class=\"_ _1\"></span>onomico <span class=\"_ _4\"> </span>complessivo <span class=\"_ _4\"></span>con <span class=\"_ _8\"></span>riclassifica </span>degli utili e perdite cumulate (strumenti di debito); \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 <span class=\"_ _a\"></span>finanziarie <span class=\"_ _a\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>rilevato <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>conto <span class=\"_ _9\"></span>economico <span class=\"_ _0\"></span>comple<span class=\"_ _0\"></span>ssivo <span class=\"_ _a\"></span>senza <span class=\"_ _a\"></span>rigiro <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> </span></span>utili e <span class=\"_ _3\"></span>perdite <span class=\"_ _1\"></span>cumulate <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>momento<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>dell\u2019eliminazione <span class=\"_ _3\"></span>(st<span class=\"_ _0\"></span>rumenti <span class=\"_ _1\"></span>rappresentativi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale); \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">attivit\u00e0 finanziarie al <span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span> rilevato a conto economico. </span></span> <span class=\"fs6\">I <span class=\"ff4\">fair <span class=\"_ _0\"></span>value </span>delle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finanziarie <span class=\"_ _a\"></span>quotate <span class=\"_ _0\"></span>sui <span class=\"_ _a\"></span>mercati <span class=\"_ _0\"></span>attivi <span class=\"_ _a\"></span>sono <span class=\"_ _0\"></span>determi<span class=\"_ _0\"></span>nati <span class=\"_ _0\"></span>sulla <span class=\"_ _a\"></span>base <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prezzi </span>di <span class=\"_ _3\"></span>offerta <span class=\"_ _3\"></span>ufficiali <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>riferimento. <span class=\"_ _3\"></span><span class=\"fs0 fc0\"> <span class=\"_ _3\"></span><span class=\"fs6 fc8\">Quando <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span><span class=\"ff4\">fair <span class=\"_ _3\"></span>value<span class=\"ff1\"> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un\u2019attivit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>finanziaria </span></span></span></span>rilevata <span class=\"_ _8\"></span>nel <span class=\"_ _4\"></span>prospetto <span class=\"_ _20\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>sit<span class=\"_ _0\"></span>uazione <span class=\"_ _8\"></span>patrimoniale-finanziaria <span class=\"_ _4\"></span>non <span class=\"_ _8\"></span>pu\u00f2 <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>misura<span class=\"_ _0\"></span>to <span class=\"_ _8\"></span>basandosi sulle <span class=\"_ _0\"></span>quotazioni <span class=\"_ _a\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vo, <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>viene <span class=\"_ _a\"></span>determinato <span class=\"_ _0\"></span>util<span class=\"_ _0\"></span>izzando <span class=\"_ _0\"></span>diverse<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tecniche <span class=\"_ _a\"></span>di valutazione, <span class=\"_ _20\"></span>incluso <span class=\"_ _8\"></span>il <span class=\"_ _20\"></span>mo<span class=\"_ _0\"></span>dello <span class=\"_ _8\"></span>dei <span class=\"_ _20\"></span>flussi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>cassa <span class=\"_ _20\"></span>attualizzati. <span class=\"_ _8\"></span>Gli <span class=\"_ _20\"></span>input<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>inseriti <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>questo <span class=\"_ _8\"></span>modello sono rilevati <span class=\"_ _0\"></span>dai mercati <span class=\"_ _0\"></span>osservabili, ove possib<span class=\"_ _0\"></span>ile, ma <span class=\"_ _0\"></span>qualora non si<span class=\"_ _0\"></span>a possibile, <span class=\"_ _0\"></span>\u00e8 richiesto un <span class=\"_ _0\"></span>certo grado <span class=\"_ _3\"></span>di stima <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>definire il <span class=\"_ _3\"></span><span class=\"ff4\">fair value<span class=\"ff1\">. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>stime <span class=\"_ _1\"></span>includono <span class=\"_ _1\"></span>considerazioni <span class=\"_ _1\"></span>su variabili <span class=\"_ _3\"></span>quali il <span class=\"_ _1\"></span>rischio </span></span>di <span class=\"_ _6\"> </span>liquidit\u00e0, <span class=\"_ _5\"> </span>il <span class=\"_ _6\"> </span>rischio <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>credit<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>volatili<span class=\"_ _0\"></span>t\u00e0. <span class=\"_ _6\"> </span>I <span class=\"_ _6\"> </span>cambiamenti <span class=\"_ _6\"> </span>delle <span class=\"_ _5\"> </span>assunzioni <span class=\"_ _6\"> </span>su <span class=\"_ _5\"> </span>questi <span class=\"_ _6\"> </span>elementi potrebbero avere un impatto sul <span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span> dello strumento finanziario rilevato. Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _a\"></span>utiliz<span class=\"_ _0\"></span>za <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seguente <span class=\"_ _a\"></span>gerar<span class=\"_ _0\"></span>chia <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>deter<span class=\"_ _0\"></span>minare <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>docum<span class=\"_ _0\"></span>entare <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"ff4\">fair <span class=\"_ _9\"></span>value </span>degli <span class=\"_ _0\"></span>strumenti finanziari basato su tecniche di valutazione:  \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello 1: <span class=\"_ _3\"></span>pre<span class=\"_ _0\"></span>zzi <span class=\"_ _1\"></span>quotati (non <span class=\"_ _1\"></span>rettificati) in <span class=\"_ _3\"></span>un mercato attivo <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _1\"></span>attivit\u00e0 o <span class=\"_ _1\"></span>passivit\u00e0 identiche; </span></span>\uf0b7 <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello <span class=\"_ _4\"> </span>2: <span class=\"_ _4\"> </span>altre<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>tecniche <span class=\"_ _4\"> </span>per <span class=\"_ _7\"> </span>le <span class=\"_ _4\"> </span>quali <span class=\"_ _7\"> </span>sono <span class=\"_ _4\"> </span>osservabili, <span class=\"_ _7\"> </span>direttamente <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>indiretta<span class=\"_ _0\"></span>mente, <span class=\"_ _4\"> </span>tutti<span class=\"_ _0\"></span> </span>gli input che hanno un effetto significativo sul <span class=\"ff4\">fair value</span>;   \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello <span class=\"_ _a\"></span>3: <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>cniche <span class=\"_ _a\"></span>che <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>tilizzano input che <span class=\"_ _0\"></span>hanno<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>un <span class=\"_ _0\"></span>effet<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>signif<span class=\"_ _0\"></span>icativo <span class=\"_ _a\"></span>sul <span class=\"ff4\">fair <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>alue</span>, <span class=\"_ _0\"></span>che<span class=\"_ _0\"></span> </span></span>non <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>basano <span class=\"_ _3\"></span>su <span class=\"_ _1\"></span>dati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>osservabili. Tra <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>tecniche <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valutazione <span class=\"_ _1\"></span>rientranti <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>livello 3 <span class=\"_ _8\"></span>sono <span class=\"_ _4\"></span>utilizzati <span class=\"_ _8\"></span>metodi <span class=\"_ _4\"></span>comparabili <span class=\"_ _8\"></span>basando <span class=\"_ _8\"></span>la <span class=\"_ _4\"> </span>valutazione <span class=\"_ _20\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>pr<span class=\"_ _0\"></span>ezzi <span class=\"_ _8\"></span>e <span class=\"_ _4\"></span>altre <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>nformazioni rilevanti <span class=\"_ _9\"></span>generate <span class=\"_ _9\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>transazioni <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _9\"></span>relati<span class=\"_ _0\"></span>ve <span class=\"_ _9\"></span>ad <span class=\"_ _9\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _9\"></span>identiche <span class=\"_ _20\"></span>o <span class=\"_ _9\"></span>comparabili <span class=\"_ _20\"></span>o <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span> alternativa metodi re<span class=\"_ _0\"></span>ddituali <span class=\"_ _0\"></span>che prevedono la <span class=\"_ _0\"></span>conversione di <span class=\"_ _0\"></span>importi <span class=\"_ _0\"></span>futuri (flussi <span class=\"_ _0\"></span>di cassa <span class=\"_ _0\"></span>o reddituali) in un singolo ammontare attualizzato.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-30-3": {
   "value": "Crediti commerciali Un credito <span class=\"_ _0\"></span>viene insc<span class=\"_ _0\"></span>ritto se <span class=\"_ _0\"></span>il corri<span class=\"_ _0\"></span>spettivo \u00e8 <span class=\"_ _0\"></span>dovuto <span class=\"_ _0\"></span>incondizionatamente d<span class=\"_ _0\"></span>al cliente (v<span class=\"_ _0\"></span>ale a <span class=\"_ _0\"></span>dire, <span class=\"_ _0\"></span>\u00e8 necessario solo che decorra il tempo affinch\u00e9 si ottenga<span class=\"_ _0\"></span> il pagamento del corrispettivo).  I <span class=\"_ _3\"></span>crediti <span class=\"_ _1\"></span>commerciali <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>non <span class=\"_ _3\"></span>conte<span class=\"_ _0\"></span>ngono <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>omponente <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>finanziamento <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>o <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>quali il Gruppo ha applicato l\u2019espediente pratico sono val<span class=\"_ _0\"></span>utati al prezzo dell\u2019operazione determinato secondo l'IFRS 15. Per <span class=\"_ _14\"> </span>i <span class=\"_\"> </span>crediti<span class=\"_ _0\"></span> <span class=\"_\"> </span>commercia<span class=\"_ _0\"></span>li <span class=\"_ _14\"> </span>e <span class=\"_\"> </span>le <span class=\"_ _14\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>der<span class=\"_ _1\"></span>iv<span class=\"_ _0\"></span>anti <span class=\"_ _14\"> </span>da <span class=\"_\"> </span>contratto, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>Gruppo <span class=\"_\"> </span>applica <span class=\"_ _14\"> </span>un <span class=\"_ _14\"> </span>approccio semplificato <span class=\"_ _1\"></span>nel calcolo delle <span class=\"_ _1\"></span>perdite attese <span class=\"_ _1\"></span>(<span class=\"ff4\">Expected Credit <span class=\"_ _1\"></span>Loss - <span class=\"_ _1\"></span>ECL<span class=\"ff1\">): il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>non monitora <span class=\"_ _1\"></span>le<span class=\"fc0\"> </span></span></span>variazioni <span class=\"_ _0\"></span>del <span class=\"_ _a\"></span>rischio <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>credito, <span class=\"_ _0\"></span>ma <span class=\"_ _a\"></span>rileva <span class=\"_ _0\"></span>integr<span class=\"_ _0\"></span>almente <span class=\"_ _a\"></span>la <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>atte<span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>data <span class=\"_ _a\"></span>di <span class=\"_ _0\"></span>riferimento, sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>probabilit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>default<span class=\"ff4\"> <span class=\"_ _3\"></span>(Probability<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>Defult <span class=\"_ _3\"></span>- <span class=\"_ _3\"></span>PD)<span class=\"ff1\"> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ciascun <span class=\"_ _3\"></span>clie<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>perdita </span></span>in caso di default (<span class=\"ff4\">Loss Given Default - LGD</span>), c<span class=\"_ _0\"></span>ome previsto dall\u2019IFRS 9. Attivit\u00e0 contrattuali Un\u2019attivit\u00e0 <span class=\"_ _7\"> </span>da <span class=\"_ _7\"> </span>contratto <span class=\"_ _7\"> </span>viene <span class=\"_ _7\"> </span>inizialmente <span class=\"_ _7\"> </span>iscritta <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>misura <span class=\"_ _7\"> </span>dei <span class=\"_ _7\"> </span>ricavi <span class=\"_ _4\"> </span>realizz<span class=\"_ _0\"></span>ati <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>i <span class=\"_ _7\"> </span>servizi <span class=\"_ _7\"> </span>di progettazione <span class=\"_ _a\"></span>poich<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _a\"></span>l\u2019otteniment<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>corrispettivo <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _a\"></span>condizionato <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>mpletamento <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>progetto.<span class=\"_ _0\"></span> Quando <span class=\"_ _5\"> </span>il <span class=\"_\"> </span>progetto <span class=\"_ _5\"> </span>\u00e8 <span class=\"_\"> </span>completato <span class=\"_\"> </span>e <span class=\"_ _6\"> </span>si <span class=\"_\"> </span>\u00e8 <span class=\"_\"> </span>avuta <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>\u2019accettazione <span class=\"_ _5\"> </span>da <span class=\"_\"> </span>parte <span class=\"_\"> </span>del <span class=\"_ _5\"> </span>cliente, <span class=\"_\"> </span>l\u2019ammontare riconosciuto <span class=\"_ _0\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _a\"></span>da <span class=\"_ _a\"></span>contratto <span class=\"_ _a\"></span>viene <span class=\"_ _a\"></span>riclassif<span class=\"_ _0\"></span>icata <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>un <span class=\"_ _9\"></span>credito <span class=\"_ _a\"></span>commerciale. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>da contratto sono soggette alla verifica dell\u2019esistenz<span class=\"_ _0\"></span>a di perdite attese. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-31-3": {
   "value": "Disponibilit\u00e0 liquide<span class=\"_ _0\"></span> e mezzi<span class=\"_ _1\"></span> equivalent<span class=\"_ _0\"></span>i La voce relativa <span class=\"_ _0\"></span>a cassa <span class=\"_ _0\"></span>e me<span class=\"_ _0\"></span>zzi equivalenti include <span class=\"_ _0\"></span>le gi<span class=\"_ _0\"></span>acenze di cassa, de<span class=\"_ _0\"></span>i conti <span class=\"_ _0\"></span>correnti bancari e altri investimenti <span class=\"_ _1\"></span>finanziari a <span class=\"_ _1\"></span>breve <span class=\"_ _1\"></span>termine ad elevata <span class=\"_ _1\"></span>liquidit\u00e0, che <span class=\"_ _1\"></span>sono prontamente co<span class=\"_ _1\"></span>nvertibili in cassa e sono soggetti ad un rischio non significativo di variazione di valo<span class=\"_ _0\"></span>re. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-32-2": {
   "value": "Attivit\u00e0 non correnti detenute per la vendita e attiv<span class=\"_ _0\"></span>it\u00e0 cessate<span class=\"fs0\">  </span>Le <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>correnti <span class=\"_ _4\"> </span>e <span class=\"_ _4\"></span>i <span class=\"_ _4\"> </span>gruppi <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dismissione <span class=\"_ _4\"> </span>classificati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>posseduti <span class=\"_ _4\"> </span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>vendita <span class=\"_ _4\"></span>sono valutati <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>minore <span class=\"_ _1\"></span>tra <span class=\"_ _3\"></span>il valore <span class=\"_ _1\"></span>contabile e <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>loro <span class=\"ff4\">fair va<span class=\"_ _1\"></span>lue <span class=\"ff1\">al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>di ven<span class=\"_ _1\"></span>dita. Le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _1\"></span>non </span></span>correnti <span class=\"_ _20\"></span>e <span class=\"_ _8\"></span>i <span class=\"_ _20\"></span>g<span class=\"_ _0\"></span>ruppi <span class=\"_ _20\"></span>in <span class=\"_ _8\"></span>dis<span class=\"_ _0\"></span>missione <span class=\"_ _8\"></span>sono <span class=\"_ _20\"></span>classi<span class=\"_ _0\"></span>ficati <span class=\"_ _8\"></span>come <span class=\"_ _20\"></span>posseduti <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>vendita <span class=\"_ _8\"></span>se <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>loro <span class=\"_ _20\"></span>valore<span class=\"_ _0\"></span> contabile <span class=\"_ _9\"></span>sar\u00e0 <span class=\"_ _9\"></span>r<span class=\"_ _0\"></span>ecuperato <span class=\"_ _20\"></span>attraverso <span class=\"_ _9\"></span>operazioni <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>vendita <span class=\"_ _9\"></span>o <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>li<span class=\"_ _0\"></span>quidazione, <span class=\"_ _9\"></span>anzich\u00e9 <span class=\"_ _9\"></span>tr<span class=\"_ _0\"></span>amite <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>loro uso continuativo. Questa <span class=\"_ _3\"></span>condizione si considera <span class=\"_ _1\"></span>rispett<span class=\"_ _0\"></span>ata solo quan<span class=\"_ _1\"></span>do la v<span class=\"_ _1\"></span>endita o la <span class=\"_ _1\"></span>liquidazione \u00e8 altamente <span class=\"_ _1\"></span>probabile <span class=\"_ _3\"></span>e l\u2019attivit\u00e0 o <span class=\"_ _3\"></span>il gruppo <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>dismissione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>ponibile per<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>vendita <span class=\"_ _1\"></span>immediata <span class=\"_ _1\"></span>nelle sue <span class=\"_ _4\"> </span>attuali <span class=\"_ _4\"> </span>condizioni. <span class=\"_ _4\"> </span>Il <span class=\"_ _4\"></span><span class=\"ff4\">Management</span> <span class=\"_ _8\"></span>dev<span class=\"_ _0\"></span>e <span class=\"_ _4\"></span>essersi <span class=\"_ _4\"> </span>impegnato <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"> </span>vendita, <span class=\"_ _4\"></span>il <span class=\"_ _4\"> </span>cui <span class=\"_ _8\"></span>com<span class=\"_ _0\"></span>pletamento dovrebbe essere previsto entro un anno dalla data <span class=\"_ _0\"></span>della classificazione.  52Qualora le attivit\u00e0 destinate alla dismissione soddisfino la <span class=\"_ _1\"></span>definizione di attivit\u00e0 cessate, i risultati <span class=\"_ _1\"></span>ad<span class=\"_ _0\"></span> esse <span class=\"_ _3\"></span>ascrivibili <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>esclusi <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>risultato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>operative <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>presentate <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>conto <span class=\"_ _3\"></span>economico<span class=\"_ _0\"></span> in <span class=\"_ _9\"></span>un\u2019unica <span class=\"_ _9\"></span>riga <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>racchiude <span class=\"_ _9\"></span>l\u2019utile <span class=\"_ _9\"></span>o <span class=\"_ _20\"></span>perdita <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>netto <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _9\"></span>derivanti <span class=\"_ _9\"></span>da <span class=\"_ _9\"></span>attivit\u00e0 <span class=\"_ _9\"></span>desti<span class=\"_ _0\"></span>nate alla dismissione.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-34-3": {
   "value": "Azioni proprie Le azioni proprie sono iscritte al costo e classificate a riduzione del patrimonio netto. Il corrispettivo ricevuto <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>la <span class=\"_ _8\"></span>vendita, <span class=\"_ _8\"></span>emissione<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>cancellazione <span class=\"_ _8\"></span>delle <span class=\"_ _8\"></span>azioni <span class=\"_ _20\"></span>proprie <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _8\"></span>esposto <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>bilancio <span class=\"_ _20\"></span>come variazione di patrimonio netto, al netto del relativ<span class=\"_ _0\"></span>o effetto fiscale. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-35-3": {
   "value": "Benefici ai dipendenti In <span class=\"_ _7\"> </span>base <span class=\"_ _7\"> </span>allo <span class=\"_ _7\"> </span>IAS <span class=\"_ _7\"> </span>19, <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>Trattamento <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>fine <span class=\"_ _7\"> </span>r<span class=\"_ _0\"></span>apporto <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>classificabile <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>me <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>\u201c<span class=\"ff4\">post-employment </span>benefit<span class=\"ff1\">\u201d <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>tipo <span class=\"_ _4\"> </span>\u201c</span>defined <span class=\"_ _4\"></span>ben<span class=\"_ _1\"></span>efit <span class=\"_ _4\"> </span>plan<span class=\"ff1\">\u201d, <span class=\"_ _4\"></span>il <span class=\"_ _8\"></span>cui <span class=\"_ _4\"> </span>ammontare <span class=\"_ _20\"></span>maturat<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>rifer<span class=\"_ _1\"></span>imento <span class=\"_ _4\"> </span>viene </span>proiettato <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>futuro <span class=\"_ _a\"></span>per <span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mare <span class=\"_ _0\"></span>l\u2019importo <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>liqui<span class=\"_ _0\"></span>dare <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>risoluz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>di lavoro <span class=\"_ _4\"> </span>e <span class=\"_ _7\"> </span>successivamente <span class=\"_ _4\"> </span>attualizzato <span class=\"_ _7\"> </span>utilizzando <span class=\"_ _4\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>\u201c<span class=\"ff4\">Projected <span class=\"_ _4\"> </span>unit <span class=\"_ _7\"> </span>credit <span class=\"_ _7\"> </span>method</span>\u201d, <span class=\"_ _4\"> </span>metodologia attuariale <span class=\"_ _0\"></span>basata <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ipote<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>natura <span class=\"_ _0\"></span>demografica <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziaria <span class=\"_ _0\"></span>che <span class=\"_ _a\"></span>consente <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>stimare <span class=\"_ _0\"></span>l\u2019amm<span class=\"_ _0\"></span>ontare dei benefici che ciascun dipendente ha maturato a<span class=\"_ _0\"></span> fronte delle sue prestazioni di lavoro. Attraverso la valutazione attuariale si imputano a <span class=\"_ _0\"></span>conto economico, nella voce \u201cCosto del lavoro\u201d, il<span class=\"_ _0\"></span> current <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ervice <span class=\"_ _0\"></span>cost<span class=\"ff1\"> <span class=\"_ _a\"></span>che <span class=\"_ _a\"></span>esprime <span class=\"_ _a\"></span>l\u2019ammontare <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _a\"></span>diritti <span class=\"_ _a\"></span>maturati <span class=\"_ _a\"></span>nell\u2019esercizio <span class=\"_ _a\"></span>dai <span class=\"_ _0\"></span>dip<span class=\"_ _0\"></span>endenti <span class=\"_ _0\"></span>e, <span class=\"_ _a\"></span>tra<span class=\"_ _0\"></span> </span>gli <span class=\"_ _4\"> </span>\u201cOneri <span class=\"_ _7\"> </span>finanziari\u201d, <span class=\"_ _7\"> </span>l\u2019<span class=\"ff4\">interest <span class=\"_ _7\"> </span>cost <span class=\"_ _7\"> </span></span>che <span class=\"_ _4\"> </span>costi<span class=\"_ _0\"></span>tuisce <span class=\"_ _4\"> </span>l\u2019onere <span class=\"_ _7\"> </span>figurativo <span class=\"_ _7\"> </span>che <span class=\"_ _4\"> </span>l\u2019<span class=\"_ _0\"></span>impresa <span class=\"_ _7\"> </span>sosterrebbe chiedendo al mercato un finanziamento di importo pari al TFR.<span class=\"_ _0\"></span> Gli <span class=\"_ _3\"></span>util<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _1\"></span>perdite <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>riflettono <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>effetti <span class=\"_ _3\"></span>derivan<span class=\"_ _0\"></span>ti <span class=\"_ _3\"></span>da <span class=\"_ _1\"></span>variazioni <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _1\"></span>ipotesi <span class=\"_ _1\"></span>attuariali <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>rilevati negli <span class=\"_ _7\"> </span>Altri <span class=\"_ _6\"> </span>utili <span class=\"_ _6\"> </span>(perdite) <span class=\"_ _7\"> </span>complessivi. <span class=\"_ _6\"> </span>Tali <span class=\"_ _7\"> </span>componenti <span class=\"_ _6\"> </span>non <span class=\"_ _7\"> </span>devono <span class=\"_ _6\"> </span>essere <span class=\"_ _6\"> </span>riclassificati <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>Conto economico in un periodo successivo.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-36-2": {
   "value": "Fondi rischi ed oneri Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _9\"></span>rileva <span class=\"_ _0\"></span>Fo<span class=\"_ _0\"></span>ndi <span class=\"_ _a\"></span>rischi <span class=\"_ _9\"></span>ed <span class=\"_ _0\"></span>oneri <span class=\"_ _9\"></span>quando <span class=\"_ _a\"></span>ha <span class=\"_ _0\"></span>un\u2019obbligaz<span class=\"_ _0\"></span>ione, <span class=\"_ _a\"></span>legale <span class=\"_ _a\"></span>o <span class=\"_ _a\"></span>impli<span class=\"_ _0\"></span>cita, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>fronte <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>un evento <span class=\"_ _4\"> </span>passato, <span class=\"_ _4\"> </span>quando <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>probabile <span class=\"_ _7\"> </span>che <span class=\"_ _4\"> </span>si <span class=\"_ _4\"> </span>render\u00e0 <span class=\"_ _4\"> </span>necessario <span class=\"_ _4\"> </span>l\u2019impiego <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>risorse <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>adempiere l\u2019obbligazione <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>quando pu\u00f2 <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>effettuata <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>attendibile <span class=\"_ _3\"></span>dell\u2019amm<span class=\"_ _0\"></span>ontare <span class=\"_ _3\"></span>dell\u2019obbligazion<span class=\"_ _0\"></span>e stessa.  Le variazioni di stima sono riflesse nel conto <span class=\"_ _0\"></span>economico del periodo in cui la variazione<span class=\"_ _0\"></span> \u00e8 avvenuta.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-37-3": {
   "value": "Debiti I de<span class=\"_ _0\"></span>biti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>inizialmente <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l c<span class=\"_ _0\"></span>osto, <span class=\"_ _0\"></span>corrispondente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value</span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>passivit\u00e0, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>degli<span class=\"_ _0\"></span> eventuali <span class=\"_ _20\"></span>costi <span class=\"_ _4\"> </span>di <span class=\"_ _20\"></span>tra<span class=\"_ _0\"></span>nsazione <span class=\"_ _8\"></span>direttamente <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ttribuibili<span class=\"_ _0\"></span>. <span class=\"_ _8\"></span>Successivamente <span class=\"_ _8\"></span>alla <span class=\"_ _8\"></span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _20\"></span>iniz<span class=\"_ _0\"></span>iale, <span class=\"_ _8\"></span>i debiti sono valutati <span class=\"_ _1\"></span>con il <span class=\"_ _1\"></span>criterio del <span class=\"_ _1\"></span>costo ammortizzato, <span class=\"_ _1\"></span>utilizzando il metodo <span class=\"_ _1\"></span>del tasso di <span class=\"_ _1\"></span>interesse effettivo. Passivit\u00e0 contrattuali La <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>un\u2019obblig<span class=\"_ _0\"></span>azione a <span class=\"_ _a\"></span>trasferire <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>cliente <span class=\"_ _0\"></span>beni <span class=\"_ _a\"></span>o <span class=\"_ _0\"></span>serviz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>quali <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>Gruppo ha <span class=\"_ _4\"> </span>gi\u00e0 <span class=\"_ _4\"> </span>ricevuto <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>corrispetti<span class=\"_ _0\"></span>vo <span class=\"_ _4\"> </span>(o <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>quali <span class=\"_ _7\"> </span>una <span class=\"_ _4\"> </span>quota <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span>corrispettivo<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>dovuto). <span class=\"_ _4\"> </span>La <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>assivit\u00e0 contrattuale <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _9\"></span>rile<span class=\"_ _0\"></span>vata <span class=\"_ _20\"></span>se <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>st<span class=\"_ _0\"></span>ato <span class=\"_ _9\"></span>ric<span class=\"_ _0\"></span>evuto <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>pagamento <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>pagamento <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>dovuto <span class=\"_ _20\"></span>(qualunque <span class=\"_ _20\"></span>venga prima) dal cliente <span class=\"_ _0\"></span>prima che il<span class=\"_ _0\"></span> Gruppo gli<span class=\"_ _0\"></span> abbia <span class=\"_ _0\"></span>trasferito il c<span class=\"_ _0\"></span>ontrollo dei beni <span class=\"_ _0\"></span>o servizi. Le passivi<span class=\"_ _0\"></span>t\u00e0 derivanti da <span class=\"_ _1\"></span>contratto sono rilevate come ricavi quando <span class=\"_ _1\"></span>il Gruppo soddisfa <span class=\"_ _1\"></span>le obbligazioni di fare <span class=\"_ _1\"></span>nel relativo contratto (i.e. il controllo dei beni o serviz<span class=\"_ _0\"></span>i \u00e8 stato trasferito al cliente).  Il <span class=\"_ _a\"></span>Piano <span class=\"_ _9\"></span>approv<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>dal <span class=\"_ _9\"></span>Consigli<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>Ammi<span class=\"_ _0\"></span>nistrazione <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>17<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>mar<span class=\"_ _0\"></span>zo <span class=\"_ _a\"></span>2023 <span class=\"_ _9\"></span>prevede <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>pagamento <span class=\"_ _9\"></span>del debito <span class=\"_ _a\"></span>IVA <span class=\"_ _a\"></span>pregresso <span class=\"_ _a\"></span>non <span class=\"_ _9\"></span>rateizzato <span class=\"_ _a\"></span>entro <span class=\"_ _a\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>2023, <span class=\"_ _9\"></span>oltre <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>pagamento <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>econdo <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>naturali <span class=\"_ _9\"></span>scadenze dei debiti correnti. Nota 16 -<span class=\"ff12 fs7\"> </span>Altre passivit\u00e0 correnti<span class=\"ff1\"> </span>La composizione della voce \u00e8 la seguente: (<span class=\"_ _1\"></span>mig<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> eu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>)31-12-2022<span class=\"_ _1a6\"> </span>31-12-2021<span class=\"_ _1a6\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>di<span class=\"_ _3\"></span>pendenti<span class=\"_ _1ab\"> </span>1.<span class=\"_ _0\"></span>610<span class=\"_ _27\"> </span>1.686<span class=\"_ _12f\"> </span>(76)Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>sti<span class=\"_ _1\"></span>tuti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>previ<span class=\"_ _1\"></span>denza <span class=\"_ _0\"></span>e di si<span class=\"_ _3\"></span>curez<span class=\"_ _0\"></span>za soci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>e<span class=\"_ _2c\"> </span>784<span class=\"_ _11d\"> </span>839<span class=\"_ _12f\"> </span>(55)Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>ammi<span class=\"_ _3\"></span>ni<span class=\"_ _1\"></span>stratori<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>ca<span class=\"_ _1ac\"> </span>70<span class=\"_ _11d\"> </span>141<span class=\"_ _cc\"> </span>(<span class=\"_ _0\"></span>71)Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>mprese <span class=\"_ _0\"></span>correl<span class=\"_ _1\"></span>ate<span class=\"_ _1ad\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _6a\"> </span>129<span class=\"_ _140\"> </span>(129)A<span class=\"_ _3\"></span>nti<span class=\"_ _1\"></span>ci<span class=\"_ _3\"></span>po <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _1\"></span>amento <span class=\"_ _0\"></span>europeo<span class=\"_ _1ae\"> </span>522<span class=\"_ _11d\"> </span>460<span class=\"_ _aa\"> </span>62A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>debi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _1af\"> </span>164<span class=\"_ _11d\"> </span>165<span class=\"_ _2d\"> </span>(<span class=\"_ _0\"></span>1)T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale <span class=\"_ _27\"> </span>3.<span class=\"_ _0\"></span>150<span class=\"_ _27\"> </span>3.420<span class=\"_ _140\"> </span>(270)I Debiti <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>dipendenti, <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>1.610 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>riferiscono, <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente, <span class=\"_ _0\"></span>a retribuzioni<span class=\"_ _0\"></span> di <span class=\"_ _9\"></span>competenza <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>mese <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>dicembre <span class=\"_ _9\"></span>2022, <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>rogate <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>mese <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>gennaio <span class=\"_ _9\"></span>2023, <span class=\"_ _20\"></span>a <span class=\"_ _9\"></span>premi <span class=\"_ _9\"></span>relativi <span class=\"_ _9\"></span>alle<span class=\"_ _0\"></span> performance<span class=\"ff1\"> del <span class=\"_ _0\"></span>2022, d<span class=\"_ _0\"></span>a erogare n<span class=\"_ _0\"></span>ei primi <span class=\"_ _0\"></span>mesi del <span class=\"_ _0\"></span>2023, ed <span class=\"_ _0\"></span>a ferie<span class=\"_ _0\"></span> maturate <span class=\"_ _0\"></span>e non <span class=\"_ _0\"></span>godute. <span class=\"_ _0\"></span>Il lieve </span>decremento rispetto all\u2019esercizio precedente \u00e8 legato al minor imp<span class=\"_ _0\"></span>atto di ferie maturate e non godute diminuito a seguito delle dimis<span class=\"_ _0\"></span>sioni avvenute nel corso dell\u2019esercizio. I <span class=\"_ _a\"></span>Debiti <span class=\"_ _9\"></span>verso <span class=\"_ _9\"></span>istitu<span class=\"_ _0\"></span>ti <span class=\"_ _a\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>previdenza <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>sicurezz<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>sociale,<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>pa<span class=\"_ _0\"></span>ri <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>784 <span class=\"_ _9\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>includono <span class=\"_ _9\"></span>il debito per contributi sociali <span class=\"_ _0\"></span>e assicurativi da versare da <span class=\"ff4\">Softlab S.p.A. </span>di cui<span class=\"ff4\">: </span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">437 migliaia di euro verso INPS, pagati dalla Societ\u00e0 a gennaio del 2023;<span class=\"_ _0\"></span> </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">255 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _0\"></span>quota<span class=\"_ _0\"></span> contri<span class=\"_ _0\"></span>buti <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>carico <span class=\"_ _a\"></span>ditta <span class=\"_ _0\"></span>su <span class=\"_ _a\"></span>ferie <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>permes<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>maturati <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>non </span></span>goduti; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">91 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>previdenziali; <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>Relazione, <span class=\"_ _3\"></span>tale<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>debito </span></span>quasi interamente pagato dalla <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b S.p.A.</span> I <span class=\"_ _8\"></span>Debiti <span class=\"_ _4\"> </span>verso <span class=\"_ _4\"> </span>gli <span class=\"_ _8\"></span>amministr<span class=\"_ _0\"></span>atori <span class=\"_ _8\"></span>della <span class=\"_ _4\"> </span><span class=\"ff4\">Softlab <span class=\"_ _4\"> </span>S.p.A.</span>, <span class=\"_ _8\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>70 <span class=\"_ _4\"> </span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>euro, <span class=\"_ _4\"></span>si <span class=\"_ _8\"></span>riferiscono <span class=\"_ _4\"> </span>ai compensi maturati, ma non ancora erogati <span class=\"_ _0\"></span>ai consiglieri di ammin<span class=\"_ _0\"></span>istrazione. La <span class=\"_ _9\"></span>voce <span class=\"_ _a\"></span>Antic<span class=\"_ _0\"></span>ipo <span class=\"_ _9\"></span>Finanziamento <span class=\"_ _9\"></span>europeo, <span class=\"_ _9\"></span>pari <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>522 <span class=\"_ _9\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>riferisce <span class=\"_ _9\"></span>ad <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>contributo erogato <span class=\"_ _a\"></span>da <span class=\"_ _20\"></span>INEA <span class=\"_ _a\"></span>(<span class=\"ff4\">Innov<span class=\"_ _0\"></span>ation <span class=\"_ _a\"></span>and <span class=\"_ _9\"></span>Netwo<span class=\"_ _0\"></span>rks <span class=\"_ _a\"></span>Exec<span class=\"_ _0\"></span>utive <span class=\"_ _a\"></span>Agen<span class=\"_ _0\"></span>cy</span>) <span class=\"_ _a\"></span>a <span class=\"_ _20\"></span>fronte <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>sviluppo; <span class=\"_ _9\"></span>alla<span class=\"_ _0\"></span> data del 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022 non <span class=\"_ _0\"></span>ricorrendo tutt<span class=\"_ _0\"></span>i i <span class=\"_ _0\"></span>presupposti richiesti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>IAS 20 <span class=\"_ _0\"></span>per la rilev<span class=\"_ _0\"></span>azione del contributo pubblico, il Gruppo ha contabilizzato<span class=\"_ _0\"></span> tale erogazione tra i de<span class=\"_ _0\"></span>biti diversi.  Gli Altri <span class=\"_ _0\"></span>debiti, pari a <span class=\"_ _0\"></span>164 migliaia <span class=\"_ _0\"></span>di euro, includono, per <span class=\"_ _0\"></span>30 migliai<span class=\"_ _0\"></span>a di euro i <span class=\"_ _0\"></span>compensi ai <span class=\"_ _0\"></span>sindaci, per <span class=\"_ _a\"></span>103 <span class=\"_ _9\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>euro <span class=\"_ _a\"></span>i <span class=\"_ _20\"></span>contributi <span class=\"_ _9\"></span>anticipati <span class=\"_ _9\"></span>nell\u2019ambit<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>progetti <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>formazione <span class=\"_ _a\"></span>finan<span class=\"_ _0\"></span>ziata; <span class=\"_ _9\"></span>la quota residua si riferisce ad altre spese generali de<span class=\"_ _0\"></span>lle societ\u00e0 del Gruppo. Il valore contabile dei debiti<span class=\"_ _0\"></span> commerciali e degli altri debiti approssima il loro valore di merc<span class=\"_ _0\"></span>ato. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-39-3": {
   "value": "Ricavi La <span class=\"_ _14\"> </span>rilevazione <span class=\"_ _14\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _14\"> </span>ricavi <span class=\"_ _13\"> </span>da <span class=\"_ _14\"> </span>contratti <span class=\"_ _13\"> </span>con <span class=\"_ _14\"> </span>la <span class=\"_ _13\"> </span>clientela <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _14\"> </span>basat<span class=\"_ _0\"></span>a <span class=\"_ _14\"> </span>sui <span class=\"_ _14\"> </span>s<span class=\"_ _0\"></span>eguenti <span class=\"_ _14\"> </span>cinque <span class=\"_ _13\"> </span>step,: <span class=\"_ _14\"> </span>(i) identificazione <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>contratto <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>il <span class=\"_ _25\"> </span>cliente; <span class=\"_ _23\"> </span>(ii) <span class=\"_ _25\"> </span>identificazione <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span><span class=\"ff4\">performance <span class=\"_ _25\"> </span>obligation</span>,<span class=\"_ _0\"></span> rappresentate <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>promesse <span class=\"_ _1\"></span>contrattuali <span class=\"_ _3\"></span>a trasferire <span class=\"_ _3\"></span>beni e/o <span class=\"_ _3\"></span>servizi a <span class=\"_ _3\"></span>un cliente; <span class=\"_ _3\"></span>(iii) determinazione del <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>transazione; <span class=\"_ _3\"></span>(iv) <span class=\"_ _1\"></span>allocazione <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>della <span class=\"_ _1\"></span>transazione <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span><span class=\"ff4\">performance <span class=\"_ _3\"></span>obligation<span class=\"_ _0\"></span><span class=\"ff1\"> </span></span>identificate sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>del prezz<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di vendita stan<span class=\"_ _1\"></span>d alone <span class=\"_ _1\"></span>di ciascu<span class=\"_ _1\"></span>n bene <span class=\"_ _1\"></span>o servizio; <span class=\"_ _3\"></span>(v) rilevazione del ricavo <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>ndo <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>rel<span class=\"_ _0\"></span>ativa <span class=\"_ _a\"></span><span class=\"ff4\">perform<span class=\"_ _0\"></span>ance <span class=\"_ _0\"></span>obli<span class=\"_ _0\"></span>gation</span> <span class=\"_ _a\"></span>risulta <span class=\"_ _9\"></span>soddisfatta, <span class=\"_ _a\"></span>ossia <span class=\"_ _9\"></span>all\u2019atto <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>trasf<span class=\"_ _0\"></span>erimento al <span class=\"_ _20\"></span>cliente <span class=\"_ _20\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ben<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>servizio <span class=\"_ _20\"></span>prom<span class=\"_ _0\"></span>esso; <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>trasferimento <span class=\"_ _8\"></span>si <span class=\"_ _20\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _20\"></span>completato <span class=\"_ _8\"></span>quando <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>cliente ottiene <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bene <span class=\"_ _11\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>servizio, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>pu\u00f2 <span class=\"_ _3\"></span>avvenire <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>continuo <span class=\"_ _3\"></span>(<span class=\"ff4\">over <span class=\"_ _3\"></span>time<span class=\"ff1\">) <span class=\"_ _3\"></span>o <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>specifico </span></span>momento temporale (<span class=\"ff4\">at a point <span class=\"_ _0\"></span>in time</span>). I <span class=\"_ _1\"></span>ricavi <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>rilevati pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019ammontare <span class=\"_ _1\"></span>pari al <span class=\"_ _3\"></span><span class=\"ff4\">fai<span class=\"_ _0\"></span>r value<span class=\"ff1\"> <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>corrispettivo a <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _1\"></span>l\u2019impresa <span class=\"_ _1\"></span>ritiene <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>ave<span class=\"_ _0\"></span>r </span></span>diritto <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>cambio <span class=\"_ _a\"></span>dei <span class=\"_ _9\"></span>beni <span class=\"_ _a\"></span>e<span class=\"_ _0\"></span>/o <span class=\"_ _a\"></span>servizi <span class=\"_ _9\"></span>promessi <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>cliente, <span class=\"_ _9\"></span>con <span class=\"_ _a\"></span>es<span class=\"_ _0\"></span>clusione <span class=\"_ _a\"></span>degli <span class=\"_ _9\"></span>imp<span class=\"_ _0\"></span>orti <span class=\"_ _a\"></span>incassati <span class=\"_ _9\"></span>per conto di terzi. Nel determinare il prezzo della transazione, l\u2019ammontare d<span class=\"_ _0\"></span>el corrispettivo \u00e8 rettificato per tener conto <span class=\"_ _0\"></span>dell\u2019effetto <span class=\"_ _0\"></span>finanziario <span class=\"_ _0\"></span>del tempo, <span class=\"_ _0\"></span>nel caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui il <span class=\"_ _0\"></span>timi<span class=\"_ _0\"></span>ng dei pagamenti con<span class=\"_ _0\"></span>cordato tra <span class=\"_ _4\"></span>le <span class=\"_ _8\"></span>parti <span class=\"_ _4\"></span>attribuisce <span class=\"_ _8\"></span>ad <span class=\"_ _4\"> </span>una <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>esse <span class=\"_ _8\"></span>un <span class=\"_ _4\"> </span>significativo <span class=\"_ _4\"></span>beneficio <span class=\"_ _8\"></span>finanziario. <span class=\"_ _4\"> </span>Il <span class=\"_ _8\"></span>corrispettivo <span class=\"_ _4\"> </span>non <span class=\"_ _8\"></span>\u00e8<span class=\"_ _0\"></span> oggetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>rettifica <span class=\"_ _3\"></span>per tener <span class=\"_ _3\"></span>conto <span class=\"_ _1\"></span>dell\u2019effetto <span class=\"_ _1\"></span>finanziario <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>te<span class=\"_ _0\"></span>mpo <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>all\u2019inizio <span class=\"_ _3\"></span>del contrat<span class=\"_ _1\"></span>to si<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>stima che la dilazione di pagamento sia pari o inferiore ad un anno.  In <span class=\"_ _9\"></span>presenza <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>un <span class=\"_ _20\"></span>corrispettivo <span class=\"_ _20\"></span>variabile, <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _20\"></span>l\u2019ammontare <span class=\"_ _20\"></span>del <span class=\"_ _20\"></span>corrispettivo <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>cui <span class=\"_ _20\"></span>avr\u00e0 diritto <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>cambio <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>tra<span class=\"_ _0\"></span>sferimento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>beni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>e/o <span class=\"_ _1\"></span>servizi <span class=\"_ _1\"></span>promessi <span class=\"_ _3\"></span>al <span class=\"_ _1\"></span>cliente; <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>particolare, <span class=\"_ _1\"></span>l\u2019ammontare del corrispettivo pu\u00f2 <span class=\"_ _0\"></span>variare in <span class=\"_ _0\"></span>presenza di <span class=\"_ _0\"></span>sconti<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>rimborsi, incentivi, <span class=\"_ _0\"></span>concessioni <span class=\"_ _0\"></span>sul prezzo, bonus<span class=\"_ _0\"></span> di <span class=\"_ _20\"></span>performance, <span class=\"_ _20\"></span>penalit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>qualora <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>prezz<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>st<span class=\"_ _0\"></span>esso <span class=\"_ _20\"></span>dipenda <span class=\"_ _20\"></span>dal <span class=\"_ _20\"></span>verifi<span class=\"_ _0\"></span>carsi <span class=\"_ _20\"></span>o <span class=\"_ _20\"></span>meno <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>tal<span class=\"_ _0\"></span>uni <span class=\"_ _20\"></span>eventi<span class=\"_ _0\"></span> futuri. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-40-3": {
   "value": "Contributi pubblici I contributi <span class=\"_ _0\"></span>pubblici <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>sussist<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>ragionevole ce<span class=\"_ _0\"></span>rtezza ch<span class=\"_ _0\"></span>e essi <span class=\"_ _0\"></span>saranno <span class=\"_ _0\"></span>ricevuti <span class=\"_ _0\"></span>eche <span class=\"_ _a\"></span>tutt<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>le <span class=\"_ _9\"></span>condizioni <span class=\"_ _9\"></span>ad <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>ssi <span class=\"_ _9\"></span>riferiti <span class=\"_ _9\"></span>siano <span class=\"_ _9\"></span>soddisfatte. <span class=\"_ _9\"></span>I <span class=\"_ _9\"></span>contributi <span class=\"_ _9\"></span>correlati <span class=\"_ _20\"></span>a <span class=\"_ _a\"></span>componenti <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>costosono <span class=\"_ _7\"> </span>rile<span class=\"_ _0\"></span>vati <span class=\"_ _6\"> </span>come <span class=\"_ _7\"> </span>ricavi, <span class=\"_ _6\"> </span>ma <span class=\"_ _6\"> </span>sono <span class=\"_ _6\"> </span>ripartiti <span class=\"_ _6\"> </span>sistematicamente <span class=\"_ _7\"> </span>tra <span class=\"_ _6\"> </span>gli <span class=\"_ _6\"> </span>esercizi <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>modo <span class=\"_ _6\"> </span>da <span class=\"_ _7\"> </span>esserecommisurati <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span>riconosci<span class=\"_ _0\"></span>mento <span class=\"_ _20\"></span>dei <span class=\"_ _20\"></span>costi <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>intendono <span class=\"_ _8\"></span>compensare. <span class=\"_ _20\"></span>Il <span class=\"_ _20\"></span>contributo <span class=\"_ _20\"></span>correlato <span class=\"_ _8\"></span>ad <span class=\"_ _9\"></span>unaattivit\u00e0 <span class=\"_ _4\"> </span>viene <span class=\"_ _8\"></span>riconosciuto <span class=\"_ _4\"> </span>come <span class=\"_ _8\"></span>ric<span class=\"_ _0\"></span>avo <span class=\"_ _8\"></span>in <span class=\"_ _4\"> </span>quote <span class=\"_ _4\"> </span>costanti, <span class=\"_ _4\"></span>lungo <span class=\"_ _8\"></span>la <span class=\"_ _4\"> </span>vita <span class=\"_ _4\"></span>utile <span class=\"_ _8\"></span>attesa <span class=\"_ _4\"></span>dell\u2019attivit\u00e0 <span class=\"_ _8\"></span>diriferimento. Laddove <span class=\"_ _3\"></span>il Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _3\"></span>ricev<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>un <span class=\"_ _3\"></span>contributo <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>monetario, <span class=\"_ _3\"></span>l\u2019atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>relativo <span class=\"_ _3\"></span>contributo <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>rilevatial <span class=\"_ _7\"> </span>valore <span class=\"_ _7\"> </span>nominale <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>rilasciati <span class=\"_ _7\"> </span>nel <span class=\"_ _7\"> </span>conto <span class=\"_ _7\"> </span>economi<span class=\"_ _0\"></span>co, <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>quote <span class=\"_ _7\"> </span>costanti, <span class=\"_ _7\"> </span>lungo <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>vita <span class=\"_ _7\"> </span>utile<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>attesadell\u2019attivit\u00e0 di riferiment<span class=\"_ _0\"></span>o. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-41-3": {
   "value": "Imposte sul reddito Le <span class=\"_ _0\"></span>imposte <span class=\"_ _a\"></span>sul <span class=\"_ _0\"></span>reddit<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>critte, <span class=\"_ _0\"></span>per <span class=\"_ _a\"></span>ciascuna <span class=\"_ _a\"></span>societ\u00e0 <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Gruppo, <span class=\"_ _a\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _a\"></span>alla <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el reddito <span class=\"_ _1\"></span>imponibile <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>con<span class=\"_ _1\"></span>formit\u00e0 alle <span class=\"_ _3\"></span>aliquote <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>alle <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>posizioni <span class=\"_ _1\"></span>vigenti, <span class=\"_ _3\"></span>o sostanzialmente <span class=\"_ _3\"></span>approvate<span class=\"_ _0\"></span> alla <span class=\"_ _20\"></span>data <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>c<span class=\"_ _0\"></span>hiusura <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>periodo <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ciascun <span class=\"_ _8\"></span>Paes<span class=\"_ _0\"></span>e, <span class=\"_ _20\"></span>tenendo <span class=\"_ _8\"></span>conto <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _8\"></span>esenzioni <span class=\"_ _8\"></span>applicabili <span class=\"_ _8\"></span>e <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>i crediti di <span class=\"_ _0\"></span>imposta <span class=\"_ _0\"></span>eventualmente spettanti. Gli <span class=\"_ _0\"></span>accantonamenti per imposte c<span class=\"_ _0\"></span>he potrebbero generarsi dal <span class=\"_ _9\"></span>trasferimento <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>utili<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span>distribuiti<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span>societ\u00e0 <span class=\"_ _a\"></span>controll<span class=\"_ _0\"></span>ate <span class=\"_ _9\"></span>sono <span class=\"_ _9\"></span>effettuati <span class=\"_ _20\"></span>solo <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>caso <span class=\"_ _9\"></span>vi <span class=\"_ _9\"></span>sia un\u2019effettiva previsione di trasferimento di tali utili<span class=\"_ _0\"></span>. Le imposte <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>fferite attive <span class=\"_ _1\"></span>e passive <span class=\"_ _1\"></span>sono calcolate sulle <span class=\"_ _3\"></span>diff<span class=\"_ _0\"></span>erenze temporanee <span class=\"_ _1\"></span>tra il <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alore attribuito in <span class=\"_ _a\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>i <span class=\"_ _9\"></span>corrispondenti <span class=\"_ _a\"></span>valori <span class=\"_ _9\"></span>riconosciuti <span class=\"_ _9\"></span>ai <span class=\"_ _a\"></span>fini<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>fiscali, <span class=\"_ _9\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>base <span class=\"_ _9\"></span>delle <span class=\"_ _a\"></span>aliquote<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>vigore <span class=\"_ _a\"></span>al momento <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>differenze <span class=\"_ _0\"></span>temporanee <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>riverseranno. <span class=\"_ _a\"></span>Le <span class=\"_ _a\"></span>imposte <span class=\"_ _9\"></span>correnti <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _a\"></span>im<span class=\"_ _0\"></span>poste <span class=\"_ _a\"></span>differite attive <span class=\"_ _4\"> </span>e <span class=\"_ _4\"></span>passive <span class=\"_ _4\"> </span>relative <span class=\"_ _4\"> </span>ad <span class=\"_ _4\"> </span>operazioni <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>qua<span class=\"_ _0\"></span>li <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>principi <span class=\"_ _4\"> </span>contabili <span class=\"_ _4\"> </span>richiedono <span class=\"_ _4\"> </span>l\u2019iscrizione <span class=\"_ _4\"> </span>dei<span class=\"_ _0\"></span> risultati direttamente <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>patrimonio netto <span class=\"_ _1\"></span>sono anch\u2019esse <span class=\"_ _1\"></span>imputate a <span class=\"_ _1\"></span>quest\u2019ultimo<span class=\"_ _0\"></span>. I<span class=\"_ _1\"></span>n caso <span class=\"_ _3\"></span>di modifica<span class=\"_ _0\"></span> delle pre<span class=\"_ _1\"></span>dette aliquote, <span class=\"_ _1\"></span>il valore <span class=\"_ _1\"></span>contabile delle <span class=\"_ _1\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _1\"></span>e pas<span class=\"_ _1\"></span>sivit\u00e0 fiscali differite <span class=\"_ _3\"></span>vien<span class=\"_ _0\"></span>e adeguato <span class=\"_ _1\"></span>con imputazione <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Conto <span class=\"_ _9\"></span>E<span class=\"_ _0\"></span>conomico <span class=\"_ _9\"></span>e <span class=\"_ _20\"></span>Patrimonio <span class=\"_ _9\"></span>Netto <span class=\"_ _20\"></span>in <span class=\"_ _9\"></span>coerenza <span class=\"_ _9\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>sott<span class=\"_ _0\"></span>ostante <span class=\"_ _9\"></span>operazione. <span class=\"_ _9\"></span>Le imposte <span class=\"_ _1\"></span>differite <span class=\"_ _3\"></span>attive <span class=\"_ _1\"></span>sono <span class=\"_ _3\"></span>riconosciute <span class=\"_ _1\"></span>nella <span class=\"_ _3\"></span>misu<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui \u00e8 <span class=\"_ _3\"></span>probabile <span class=\"_ _3\"></span>che <span class=\"_ _1\"></span>sia <span class=\"_ _3\"></span>disponibil<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>un <span class=\"_ _1\"></span>reddito imponibile, nell\u2019arco dei successivi 5 anni, a fronte del quale possano <span class=\"_ _0\"></span>essere recuperate. In <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>incertezze <span class=\"_ _3\"></span>nell\u2019applicazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>normativa <span class=\"_ _3\"></span>fiscale, <span class=\"_ _3\"></span>l\u2019impres<span class=\"_ _0\"></span>a: <span class=\"_ _3\"></span>(i) <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>casi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>ritenga probabile che <span class=\"_ _0\"></span>l\u2019autorit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>accetti <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>trattamento <span class=\"_ _0\"></span>fiscale in<span class=\"_ _0\"></span>certo, dete<span class=\"_ _0\"></span>rmina <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>reddito (correnti <span class=\"_ _4\"> </span>e/o <span class=\"_ _7\"> </span>differite) <span class=\"_ _7\"> </span>da <span class=\"_ _4\"> </span>ri<span class=\"_ _0\"></span>levare <span class=\"_ _4\"> </span>in <span class=\"_ _7\"> </span>bilancio <span class=\"_ _7\"> </span>in <span class=\"_ _4\"> </span>funzione <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>trattament<span class=\"_ _0\"></span>o <span class=\"_ _7\"> </span>fiscale <span class=\"_ _4\"> </span>applic<span class=\"_ _0\"></span>ato <span class=\"_ _4\"> </span>o <span class=\"_ _7\"> </span>che prevede di applicare in sede di<span class=\"_ _0\"></span> dichiarazione dei re<span class=\"_ _0\"></span>dditi; (ii) nei casi in cui <span class=\"_ _0\"></span>ritenga non probabile che l\u2019autorit\u00e0 <span class=\"_ _3\"></span>fiscale <span class=\"_ _3\"></span>accetti <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>trattamento <span class=\"_ _3\"></span>fiscale <span class=\"_ _3\"></span>incerto<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>riflette <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>incertezza <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>determinazione <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> imposte sul reddito (correnti e/o differite) da rilev<span class=\"_ _0\"></span>are in bilancio. Il <span class=\"_ _1\"></span>valore di carico <span class=\"_ _1\"></span>delle imposte differ<span class=\"_ _1\"></span>ite attive viene ri<span class=\"_ _1\"></span>esaminato a ciascuna data <span class=\"_ _1\"></span>di bilancio e <span class=\"_ _1\"></span>ridotto nella <span class=\"_ _3\"></span>misura<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _3\"></span>non sia <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>probabile che <span class=\"_ _3\"></span>saranno <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>ponibili in <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>sufficienti <span class=\"_ _3\"></span>imponibi<span class=\"_ _0\"></span>li <span class=\"_ _1\"></span>fiscali da per<span class=\"_ _1\"></span>mettere in <span class=\"_ _1\"></span>tutto o <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>l\u2019utilizzo di <span class=\"_ _1\"></span>tale credito.  <span class=\"_ _3\"></span>Le imposte diff<span class=\"_ _1\"></span>erite attive <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>son<span class=\"_ _0\"></span>o riesaminate ad ogni data di bilancio e sono rilevate nella misura in cui d<span class=\"_ _1\"></span>iventa probabile che i redditi fiscali saranno sufficienti a consentire il r<span class=\"_ _0\"></span>ecupero di tali im<span class=\"_ _0\"></span>poste differite attive. Imposte Le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _8\"></span>fiscali <span class=\"_ _4\"> </span>differite <span class=\"_ _8\"></span>sono <span class=\"_ _4\"> </span>rilevate <span class=\"_ _8\"></span>per <span class=\"_ _4\"> </span>le <span class=\"_ _4\"> </span>perdite <span class=\"_ _8\"></span>fiscali <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>utilizzate, <span class=\"_ _8\"></span>nella <span class=\"_ _4\"> </span>misura <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>cui <span class=\"_ _8\"></span>\u00e8 probabile <span class=\"_ _3\"></span>che <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>futuro <span class=\"_ _3\"></span>vi <span class=\"_ _3\"></span>sar\u00e0 <span class=\"_ _11\"></span>un <span class=\"_ _3\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>imponibile <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>da <span class=\"_ _11\"></span>perme<span class=\"_ _0\"></span>ttere <span class=\"_ _3\"></span>l\u2019utilizzo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>perdite. <span class=\"_ _3\"></span>\u00c8 <span class=\"_ _3\"></span>richiesta un\u2019attivit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>stima<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>rilevante <span class=\"_ _20\"></span>da <span class=\"_ _20\"></span>part<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _20\"></span>direzione <span class=\"_ _8\"></span>aziendale <span class=\"_ _20\"></span>per <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>termina<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>l\u2019ammonta<span class=\"_ _0\"></span>re <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>elle attivit\u00e0 <span class=\"_ _5\"> </span>fiscali <span class=\"_ _6\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>possono <span class=\"_ _5\"> </span>essere <span class=\"_ _6\"> </span>rile<span class=\"_ _0\"></span>vate <span class=\"_ _6\"> </span>sulla<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>base <span class=\"_ _6\"> </span>del <span class=\"_ _5\"> </span>livello <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>utili <span class=\"_ _5\"> </span>imponibili<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>futuri, <span class=\"_ _5\"> </span>sulla tempistica della loro man<span class=\"_ _0\"></span>ifestazione e sulle strategie di pianificazione fiscale a<span class=\"_ _0\"></span>pplicabili. Il <span class=\"_ _a\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _9\"></span>aveva <span class=\"_ _9\"></span>perdite <span class=\"_ _9\"></span>fiscali <span class=\"_ _20\"></span>pregresse <span class=\"_ _9\"></span>per <span class=\"_ _a\"></span>un <span class=\"_ _20\"></span>amm<span class=\"_ _0\"></span>ontare <span class=\"_ _9\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _20\"></span>15.402 <span class=\"_ _9\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro. <span class=\"_ _9\"></span>Queste perdite <span class=\"_ _8\"></span>erano <span class=\"_ _4\"></span>relative, <span class=\"_ _4\"></span>per <span class=\"_ _8\"></span>14.547 <span class=\"_ _4\"></span>migliaia <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>euro, <span class=\"_ _8\"></span>alla <span class=\"_ _4\"> </span>gestione <span class=\"_ _4\"></span>della <span class=\"_ _8\"></span>Capogruppo <span class=\"_ _8\"></span>per <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>periodo antecedente <span class=\"_ _9\"></span>all\u2019Operazione <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>A<span class=\"_ _0\"></span>cquisizione <span class=\"_ _9\"></span>Inversa <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>30<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>lu<span class=\"_ _0\"></span>glio <span class=\"_ _9\"></span>2020 <span class=\"_ _a\"></span>e,<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>per <span class=\"_ _a\"></span>855 <span class=\"_ _9\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>euro,alla perdita fiscale 2020 e non scadono.  Le imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>attive so<span class=\"_ _0\"></span>no iscritte<span class=\"_ _0\"></span> nella m<span class=\"_ _0\"></span>isura in<span class=\"_ _0\"></span> cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>probabile ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sia disponibile <span class=\"_ _0\"></span>un redditoimponibile, <span class=\"_ _6\"> </span>nell\u2019arco <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _6\"> </span>successivi <span class=\"_ _6\"> </span>5 <span class=\"_ _6\"> </span>anni, <span class=\"_ _6\"> </span>a <span class=\"_ _7\"> </span>fr<span class=\"_ _0\"></span>onte <span class=\"_ _6\"> </span>del <span class=\"_ _7\"> </span>quale <span class=\"_ _6\"> </span>possano <span class=\"_ _6\"> </span>esse<span class=\"_ _0\"></span>re <span class=\"_ _7\"> </span>recupera<span class=\"_ _0\"></span>te. <span class=\"_ _7\"> </span>N<span class=\"_ _0\"></span>ellospecifico, <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>ddito <span class=\"_ _8\"></span>prod<span class=\"_ _0\"></span>otto <span class=\"_ _8\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _20\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>dicembre <span class=\"_ _8\"></span>2021 <span class=\"_ _8\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>ha <span class=\"_ _20\"></span>conse<span class=\"_ _0\"></span>ntito <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>cominciare <span class=\"_ _20\"></span>adutilizzare <span class=\"_ _6\"> </span>parte <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>imposte <span class=\"_ _5\"> </span>differite <span class=\"_ _6\"> </span>attive <span class=\"_ _5\"> </span>gi\u00e0 <span class=\"_ _5\"> </span>dall\u2019esercizio <span class=\"_ _5\"> </span>precedente; <span class=\"_ _5\"> </span>sulla <span class=\"_ _6\"> </span>base <span class=\"_ _5\"> </span>del <span class=\"_ _6\"> </span>Pia<span class=\"_ _0\"></span>noapprovato <span class=\"_ _9\"></span>nel <span class=\"_ _20\"></span>Consi<span class=\"_ _0\"></span>glio <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>Amminist<span class=\"_ _0\"></span>razione <span class=\"_ _9\"></span>del <span class=\"_ _20\"></span>17 <span class=\"_ _20\"></span>marzo <span class=\"_ _20\"></span>2023 <span class=\"_ _20\"></span>\u2013 <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _9\"></span>di <span class=\"_ _8\"></span>generare <span class=\"_ _20\"></span>redditiimponibili <span class=\"_ _8\"></span>\u2013 <span class=\"_ _4\"> </span>si <span class=\"_ _8\"></span>ritiene <span class=\"_ _8\"></span>che <span class=\"_ _8\"></span>ta<span class=\"_ _0\"></span>li <span class=\"_ _8\"></span>impost<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>saranno <span class=\"_ _8\"></span>interamente <span class=\"_ _4\"></span>utilizzate <span class=\"_ _8\"></span>entro <span class=\"_ _8\"></span>il <span class=\"_ _4\"> </span>2025. <span class=\"_ _8\"></span>Per <span class=\"_ _8\"></span>maggioridettagli <span class=\"_ _20\"></span>circa <span class=\"_ _20\"></span>le <span class=\"_ _20\"></span>assunz<span class=\"_ _0\"></span>ioni <span class=\"_ _20\"></span>alla <span class=\"_ _20\"></span>bas<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>del <span class=\"_ _20\"></span>Pia<span class=\"_ _0\"></span>no <span class=\"_ _20\"></span>si <span class=\"_ _20\"></span>rimanda <span class=\"_ _8\"></span>alla <span class=\"_ _20\"></span>descrizione <span class=\"_ _20\"></span>dello <span class=\"_ _8\"></span>stesso <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>resente <span class=\"_ _20\"></span>alparagrafo <span class=\"_ _3\"></span>1.1 <span class=\"_ _1\"></span>CRITERI <span class=\"_ _3\"></span>D<span class=\"_ _0\"></span>I <span class=\"_ _3\"></span>REDAZIONE <span class=\"_ _1\"></span>E <span class=\"_ _3\"></span>CONT<span class=\"_ _0\"></span>INUIT\u00c0 <span class=\"_ _3\"></span>AZIENDAL<span class=\"_ _0\"></span>E <span class=\"_ _3\"></span>della re<span class=\"_ _1\"></span>lazione <span class=\"_ _1\"></span>sulla <span class=\"_ _3\"></span>gestioneed <span class=\"_ _6\"> </span>al <span class=\"_ _5\"> </span>paragrafo <span class=\"_ _6\"> </span>3.2 <span class=\"_ _6\"> </span>V<span class=\"_ _0\"></span>ALUTAZIONE <span class=\"_\"> </span>DEG<span class=\"_ _1\"></span>LI <span class=\"_ _6\"> </span>AMMINISTRATORI <span class=\"_ _5\"> </span>RISPETTO <span class=\"_ _5\"> </span>AI <span class=\"_ _6\"> </span>REQUISITI <span class=\"_ _6\"> </span>D<span class=\"_ _0\"></span>ICONTINUIT\u00c0 AZIENDALE<span class=\"ff1\">. </span>Ulteriori dettagli sulle imposte sono forniti ne<span class=\"_ _0\"></span>lla Nota 15. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-43-3": {
   "value": "Risultato per azione Il risultato <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>determinato <span class=\"_ _0\"></span>rapportando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>risultato <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>al numero <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>ponderato di azioni in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>circolazione n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>periodo, <span class=\"_ _0\"></span>al netto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>proprie <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>portafoglio. <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>calcolo <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> risultato <span class=\"_ _7\"> </span>per <span class=\"_ _6\"> </span>azione <span class=\"_ _7\"> </span>\u201c<span class=\"ff4\">diluted</span>\u201d <span class=\"_ _7\"> </span>il <span class=\"_ _6\"> </span>numero <span class=\"_ _7\"> </span>medio <span class=\"_ _6\"> </span>ponderato <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>azioni <span class=\"_ _7\"> </span>in <span class=\"_ _6\"> </span>circolazione <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>modificato assumendo la conversione di tutte le potenziali azio<span class=\"_ _0\"></span>ni aventi effetto diluitivo. Risultato per azione da attivit<span class=\"_ _0\"></span>\u00e0 in funzionamento Il <span class=\"_ _3\"></span>risultato <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>azione <span class=\"_ _1\"></span>da <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>funzionamento <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>determinato <span class=\"_ _3\"></span>rapportando <span class=\"_ _3\"></span>il <span class=\"_ _1\"></span>risultato <span class=\"_ _3\"></span>derivante dalle <span class=\"_ _a\"></span>attivit\u00e0 <span class=\"_ _9\"></span>in <span class=\"_ _a\"></span>funzionamento <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>numero<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>medio <span class=\"_ _9\"></span>ponderato <span class=\"_ _0\"></span>di <span class=\"_ _9\"></span>azioni <span class=\"_ _9\"></span>in <span class=\"_ _a\"></span>ci<span class=\"_ _0\"></span>rcolazione <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>p<span class=\"_ _0\"></span>eriodo, <span class=\"_ _9\"></span>al netto <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>proprie <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>portafoglio. <span class=\"_ _3\"></span>Ai <span class=\"_ _1\"></span>fini <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>calcolo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>risultato <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>azione <span class=\"_ _3\"></span>\u201c<span class=\"ff4\">dilute<span class=\"_ _0\"></span>d</span>\u201d <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>nume<span class=\"_ _0\"></span>ro medio <span class=\"_ _3\"></span>ponderato <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>azion<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>circolazione <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>modif<span class=\"_ _0\"></span>icato <span class=\"_ _3\"></span>assumendo <span class=\"_ _3\"></span>la <span class=\"_ _1\"></span>conversione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tutt<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>potenziali azioni aventi effetto diluiti<span class=\"_ _0\"></span>vo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-44-3": {
   "value": "Operazi<span class=\"_ _0\"></span>oni<span class=\"_ _0\"></span> in v<span class=\"_ _0\"></span>alut<span class=\"_ _0\"></span>a este<span class=\"_ _0\"></span>ra Le o<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>azioni<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>valut<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>este<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>regist<span class=\"_ _0\"></span>rate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>sso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>io i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vigo<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>ell\u2019<span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>razion<span class=\"_ _0\"></span>e. Le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ttivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _a\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assivi<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _a\"></span>mon<span class=\"_ _0\"></span>eta<span class=\"_ _0\"></span>rie <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>enomi<span class=\"_ _0\"></span>nate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aluta <span class=\"_ _a\"></span>est<span class=\"_ _0\"></span>era <span class=\"_ _a\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>riferim<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilan<span class=\"_ _0\"></span>cio sono <span class=\"_ _7\"> </span>conv<span class=\"_ _0\"></span>ertit<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>tass<span class=\"_ _0\"></span>o <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _7\"> </span>in <span class=\"_ _7\"> </span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>quell<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>data<span class=\"_ _0\"></span>. <span class=\"_ _7\"> </span>Sono<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>ri<span class=\"_ _0\"></span>lev<span class=\"_ _0\"></span>ate <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>nto <span class=\"_ _7\"> </span>econ<span class=\"_ _0\"></span>omico<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>e diffe<span class=\"_ _0\"></span>renze<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>cambio <span class=\"_ _5\"> </span>ge<span class=\"_ _0\"></span>nerat<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>dall\u2019<span class=\"_ _0\"></span>estin<span class=\"_ _0\"></span>zion<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>di <span class=\"_\"> </span>post<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>mon<span class=\"_ _0\"></span>eta<span class=\"_ _0\"></span>rie <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>dall<span class=\"_ _0\"></span>a <span class=\"_ _5\"> </span>loro <span class=\"_\"> </span>conversion<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>a <span class=\"_ _6\"> </span>ta<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span> diffe<span class=\"_ _0\"></span>renti d<span class=\"_ _0\"></span>a qu<span class=\"_ _0\"></span>elli <span class=\"_ _0\"></span>ai qu<span class=\"_ _0\"></span>ali <span class=\"_ _0\"></span>erano <span class=\"_ _0\"></span>stat<span class=\"_ _0\"></span>e co<span class=\"_ _0\"></span>nvertit<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>l mome<span class=\"_ _0\"></span>nto<span class=\"_ _0\"></span> della<span class=\"_ _0\"></span> ril<span class=\"_ _0\"></span>evazi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span> inizi<span class=\"_ _0\"></span>ale.<span class=\"_ _0\"></span>   ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-45-1": {
   "value": "3.8.  PRINCIPALI FATTORI DI INCERTEZZE NELL\u2019EFFETTUAZIONE               DELLE STIME E ASSUNZIONI UTILIZZATE  La predisposizione dei bilanci consolidati richiede da parte degli Amministratori l\u2019applicazione di principi  e  metodologie  contabili  che,  in  talune  circostanze,  si  fondano  su  difficili  e  soggettive valutazioni  e  stime  basate  sull\u2019esperienza  storica  ed  assunzioni  che  vengono  di  volta  in  volta considerate ragionevoli e realistiche in funzione delle relative circostanze. L\u2019applicazione di tali stime ed assunzioni influenza gli importi riportati negli schemi di bilancio, quali la situazione patrimoniale-finanziaria, il conto economico ed il rendiconto finanziario, nonch\u00e9 l\u2019informativa fornita.  Le stime sono state utilizzate principalmente per rilevare i valori dei ricavi e dei costi non ancora confermati dai clienti e dai fornitori, le eventuali perdite di valore subite dalle attivit\u00e0 non correnti, gli accantonamenti per rischi su crediti e su contenziosi e le imposte. Tali stime ed assunzioni sono costantemente monitorate e gli effetti di ogni eventuale variazione vengono riflessi immediatamente a  conto  economico.  L\u2019incertezza  circa  tali  ipotesi  e  stime  potrebbe  determinare  esiti  che richiederanno,  in  futuro,  un  aggiustamento  significativo  al  valore  contabile  di  tali  attivit\u00e0  e/o passivit\u00e0. Sono  di  seguito  illustrate  le  assunzioni  principali  riguardanti  il  futuro  e  le  altre  principali  cause d\u2019incertezza valutativa che, alla data di chiusura dell\u2019esercizio, presentano il rischio rilevante di dar luogo  a  rettifiche  significative  dei  valori  contabili  delle  attivit\u00e0  e  passivit\u00e0  entro  l\u2019esercizio successivo. Il Gruppo ha basato le proprie stime ed assunzioni su parametri disponibili al momento della preparazione del bilancio consolidato. Tuttavia, le attuali circostanze ed assunzioni su eventi futuri potrebbero modificarsi a causa di cambiamenti nel mercato o di accadimenti non controllabili dal Gruppo. Tali cambiamenti, qualora avvengano, sono riflessi nelle assunzioni quando avvengono. Purchase Price Allocation La contabilizzazione degli effetti contabili derivanti dall\u2019Operazione si basa su assunzioni che per loro natura implicano il ricorso al giudizio degli amministratori, in particolare con riferimento alla verifica della definizione di attivit\u00e0 aziendale delle entit\u00e0 coinvolte, all\u2019identificazione dell\u2019acquirente contabile, alla determinazione del corrispettivo, all\u2019allocazione del corrispettivo al fair value delle attivit\u00e0  acquisite  e  delle  passivit\u00e0  assunte,  nonch\u00e9  alla  determinazione  dell\u2019avviamento  e  alla determinazione  dei  risultati  dalla  data  dell\u2019operazione  ai  fini  della  loro  inclusione  nel  bilancio consolidato di gruppo. Riduzioni di valore dell\u2019avviamento Il Gruppo ha iscritto nel proprio bilancio un Avviamento per un importo pari a 8.228 migliaia di euro, attribuibile alla differenza tra il prezzo sostenuto per l\u2019acquisizione della allora Acotel Group S.p.A, pari 11.483 migliaia di euro, e le attivit\u00e0 e passivit\u00e0 della stessa rideterminate al fair value alla data dell\u2019Operazione,  pari  a  3.255  migliaia  di  euro;  essendo  un  asset  a  vita  utile  indefinita,  gli amministratori  hanno  provveduto,  in  ossequio  allo  IAS  36,  alla  predisposizione  del  test  di impairment, ma, in considerazione del fatto che solo la Capogruppo Softlab S.p.A. generer\u00e0 i flussi di cassa sui quali si basa l\u2019impairment test, hanno ritenuto fosse sufficiente e pi\u00f9 significativo, dato il valore, procedere esclusivamente sull\u2019avviamento pari a 20.054 migliaia di euro rilevato nel bilancio separato della Capogruppo e i cui risultati vengono descritti nel paragrafo 3.9 IMPAIRMENT TEST a cui si rimanda. Lo svolgimento dell\u2019impairment test \u00e8 caratterizzato da un elevato grado di giudizio, oltre che dalle incertezze insite in qualsiasi attivit\u00e0 previsionale, con particolare riferimento: alla stima dei flussi di cassa operativi attesi, che per la loro determinazione devono tener conto dell\u2019andamento economico generale  e  del  settore  di  appartenenza  ed  alla  stima  dei  parametri  finanziari  da  utilizzare  ai  fini dell\u2019attualizzazione dei flussi sopra indicati. Fair value degli strumenti finanziari Quando  il  fair  value  di  un\u2019attivit\u00e0  o  passivit\u00e0  finanziaria  rilevata  nel  prospetto  della  situazione patrimoniale-finanziaria non pu\u00f2 essere misurato basandosi sulle quotazioni in un mercato attivo, il fair value viene determinato utilizzando diverse tecniche di valutazione, incluso il modello dei flussi di cassa attualizzati. Gli input inseriti in questo modello sono rilevati dai mercati osservabili, ove possibile, ma qualora non sia possibile, \u00e8 richiesto un certo grado di stima per definire il fair value. Le  stime  includono  considerazioni  su  variabili  quali  il  rischio  di  liquidit\u00e0,  il  rischio  di  credito  e volatilit\u00e0. I cambiamenti delle assunzioni su  questi elementi potrebbero avere un impatto sul  fair value dello strumento finanziario rilevato Il Gruppo ha iscritto tra le partecipazioni in societ\u00e0 collegate, la partecipazione verso la collegata Bucksense Inc. per un importo pari 856 migliaia di euro, sulla stessa \u00e8 stato effettuato un impairment test descritto nel paragrafo 3.9 IMPAIRMENT TEST. Lo svolgimento dell\u2019impairment test \u00e8 caratterizzato da un elevato grado di giudizio, oltre che dalle incertezze insite in qualsiasi attivit\u00e0 previsionale, con particolare riferimento: alla stima dei flussi di cassa operativi attesi, che per la loro determinazione devono tener conto dell\u2019andamento economico generale  e  del  settore  di  appartenenza  ed  alla  stima  dei  parametri  finanziari  da  utilizzare  ai  fini dell\u2019attualizzazione dei flussi sopra indicati. Il  Gruppo  iscrive  tra  le  attivit\u00e0  finanziarie  un  credito  di  durata  quadriennale  verso  la  collegata Bucksense Inc. per valore un nominale pari a 3.551 migliaia di USD con incorporata un\u2019opzione PUT ceduta dalla collegata che consente il rimborso del 50% del finanziamento tramite emissione di azioni di nuova emissione ad un prezzo prestabilito pari a 333 USD. Il Management ha ritenuto che, in considerazione  della  tipologia  dello  strumento  e  in  assenza  del  superamento  del  SPPI  (\u201csolely payments of principal and interest on the principal amount outstanding\u201d) test, lo strumento vada classificato come attivit\u00e0 finanziaria valutata al Fair value con contropartita nel conto economico. Per  la  valutazione dello  strumento  finanziario  \u00e8  stata  utilizzata  una tecnica  di valutazione basata sull\u2019attualizzazione dei flussi di cassa futuri in assenza di dati di mercato comparabili. Tale fair value si classifica come di livello 3 ai sensi dell\u2019IFRS 13 in quanto basato in misura rilevante sul valore economico della Bucksense definito in base al piano economico/finanziario della societ\u00e0 stessa. Il tasso di sconto applicato per calcolare il fair value del finanziamento al 31 dicembre 2021 \u00e8 pari al tasso di mercato privo di rischio (USD IRS a 2 anni) incrementato di 75 b.p. per tenere conto del rischio di default della societ\u00e0 debitrice del finanziamento stimato sulla base dei CDS a 5 anni di un panel di societ\u00e0 comparabili. Il finanziamento di cui sopra, include anche il fair value dell\u2019opzione put,  pari  ad  euro  84  migliaia  al  31  dicembre  2022,  concessa  dall\u2019allora  Acotel  Group  S.p.A.  a Bucksense Inc. nell\u2019ambito del  primo aumento di capitale  della societ\u00e0  americana avvenuto il 27 marzo 2019. La variazione positiva, per euro 650 migliaia, tra il fair value alla 31 dicembre 2021 ed il fair value al 31 dicembre 2022 \u00e8 registrata a conto economico tra i Proventi ed oneri finanziari. Il Gruppo ha ritenuto che non sussistono i requisiti per l\u2019inclusione nel perimetro di consolidamento ai sensi dell\u2019IFRS 10 della Bucksense Inc. in quanto: i) la Softlab S.p.A. risulta titolare unicamente di una quota pari al 25%  del capitale  sociale della Bucksense Inc., ii) l\u2019operativit\u00e0  della partecipata risulta indipendente dalla  partecipante e pu\u00f2 gestire in autonomia  le proprie  attivit\u00e0  rilevanti, iii) l\u2019opzione put di cui al punto precedente, qualora esercitata dalla Heritage, non permetterebbe alla Softlab  di  ottenere  la  maggioranza  dei  voti  in  assemblea  e  quindi  di  acquisire  il  controllo  della Bucksense Inc.. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-48-3": {
   "value": "Ricavi da contratti con i clienti I <span class=\"_ _3\"></span>ricavi <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>contr<span class=\"_ _0\"></span>atti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>clienti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>controllo <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>servizi <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>trasferito<span class=\"_ _0\"></span> al cliente. In particolare, i<span class=\"_ _0\"></span>l Gruppo ha identificato n. 4 <span class=\"ff4\">Revenue Stream</span>: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff4\">Service<span class=\"ff1\">: i ricavi de<span class=\"_ _0\"></span>rivanti dai <span class=\"_ _0\"></span>servizi di <span class=\"_ _0\"></span>carattere consulenziale <span class=\"_ _0\"></span>a canone o <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>volume vengono </span></span></span>riconosciuti \u201c<span class=\"ff4\">over a <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>of tim<span class=\"_ _0\"></span>e</span>\u201d in quanto <span class=\"_ _0\"></span>si ritiene che il<span class=\"_ _0\"></span> cliente <span class=\"_ _0\"></span>simultaneamente ric<span class=\"_ _0\"></span>eva e <span class=\"_ _7\"> </span>consumi<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>benefi<span class=\"_ _0\"></span>ci <span class=\"_ _7\"> </span>fo<span class=\"_ _0\"></span>rniti <span class=\"_ _6\"> </span>dalla <span class=\"_ _7\"> </span>prestazion<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>e<span class=\"_ _0\"></span>rogata <span class=\"_ _7\"> </span>man <span class=\"_ _6\"> </span>mano <span class=\"_ _6\"> </span>che <span class=\"_ _6\"> </span>il <span class=\"_ _6\"> </span>Gruppo <span class=\"_ _7\"> </span>erog<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>il<span class=\"_ _0\"></span> servizio; <span class=\"_ _14\"> </span> <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>fini <span class=\"_ _14\"> </span>della <span class=\"_ _14\"> </span>valutazione <span class=\"_\"> </span>dei <span class=\"_ _14\"> </span>progress<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>verso <span class=\"_\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>completo <span class=\"_ _14\"> </span>adempimento <span class=\"_ _14\"> </span>della performance <span class=\"_ _5\"> </span>obligation<span class=\"ff1\"> <span class=\"_\"> </span>relativamente <span class=\"_\"> </span>al <span class=\"_ _6\"> </span>trasf<span class=\"_ _0\"></span>erimento <span class=\"_\"> </span>al <span class=\"_ _5\"> </span>cliente <span class=\"_ _5\"> </span>del <span class=\"_\"> </span>servizio, <span class=\"_\"> </span>il <span class=\"_ _5\"> </span>Gruppo </span>utilizza sia il metodo dell\u2019output che il metodo de<span class=\"_ _0\"></span>ll\u2019input; \uf0b7 <span class=\"_ _f\"> </span>Time <span class=\"_ _8\"></span>&amp; <span class=\"_ _4\"> </span>Material<span class=\"ff1\">: <span class=\"_ _4\"> </span>i <span class=\"_ _8\"></span>rica<span class=\"_ _0\"></span>vi <span class=\"_ _4\"></span>derivanti <span class=\"_ _8\"></span>dai <span class=\"_ _4\"> </span>servizi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>ca<span class=\"_ _1\"></span>rattere <span class=\"_ _4\"></span>consulenziale <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>giornat<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>uomo </span>vengono <span class=\"_ _22\"> </span>riconosciuti <span class=\"_ _15\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff4\">over <span class=\"_ _22\"> </span>a <span class=\"_ _15\"> </span>period <span class=\"_ _15\"> </span>of <span class=\"_ _15\"> </span>ti<span class=\"_ _0\"></span>me</span>\u201d <span class=\"_ _22\"> </span>in <span class=\"_ _15\"> </span>quanto <span class=\"_ _15\"> </span>si <span class=\"_ _15\"> </span>ritiene <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>client<span class=\"_ _0\"></span>e simultaneamente <span class=\"_ _0\"></span>riceva <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>consumi <span class=\"_ _a\"></span>i <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>forniti <span class=\"_ _a\"></span>dalla <span class=\"_ _0\"></span>prestazione <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rogata <span class=\"_ _0\"></span>man <span class=\"_ _a\"></span>mano <span class=\"_ _0\"></span>che il <span class=\"_ _14\"> </span>Gruppo <span class=\"_\"> </span>eroga <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>servizio; <span class=\"_ _14\"> </span> <span class=\"_\"> </span>ai <span class=\"_ _14\"> </span>fini <span class=\"_\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _14\"> </span>valutazione <span class=\"_ _14\"> </span>dei <span class=\"_\"> </span>progr<span class=\"_ _0\"></span>essi <span class=\"_ _14\"> </span>verso <span class=\"_\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>completo adempimento <span class=\"_\"> </span>della <span class=\"_\"> </span><span class=\"ff4\">performance <span class=\"_\"> </span>obligation</span> <span class=\"_\"> </span>relativamente <span class=\"_\"> </span>al <span class=\"_\"> </span>trasferimento <span class=\"_\"> </span>al <span class=\"_\"> </span>cliente <span class=\"_\"> </span>del servizio, il Gruppo utilizza sia il metodo dell\u2019output che il<span class=\"_ _0\"></span> metodo dell\u2019input; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff4\">TurnKey<span class=\"ff1\">: <span class=\"_ _9\"></span>I <span class=\"_ _a\"></span>ri<span class=\"_ _0\"></span>cavi <span class=\"_ _9\"></span>derivanti <span class=\"_ _20\"></span>dai <span class=\"_ _9\"></span>servizi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>applicati<span class=\"_ _0\"></span>vi <span class=\"_ _9\"></span>\u201cchiavi <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>ma<span class=\"_ _0\"></span>no\u201d <span class=\"_ _a\"></span>ven<span class=\"_ _0\"></span>gono <span class=\"_ _9\"></span>riconosciuti </span></span></span>\u201c<span class=\"ff4\">over a period <span class=\"_ _0\"></span>of<span class=\"_ _0\"></span> time</span>\u201d <span class=\"_ _0\"></span>in quanto <span class=\"_ _0\"></span>si riti<span class=\"_ _0\"></span>ene ch<span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>cliente<span class=\"_ _0\"></span> simultaneament<span class=\"_ _0\"></span>e riceva <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>consumi i<span class=\"_ _0\"></span> benefici <span class=\"_ _9\"></span>forniti <span class=\"_ _20\"></span>dal<span class=\"_ _0\"></span>la <span class=\"_ _20\"></span>prestazione <span class=\"_ _20\"></span>erogata <span class=\"_ _20\"></span>man <span class=\"_ _20\"></span>ma<span class=\"_ _0\"></span>no <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>il <span class=\"_ _8\"></span>Gruppo <span class=\"_ _20\"></span>eroga <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>servizio; <span class=\"_ _20\"></span>ai <span class=\"_ _20\"></span>fini della <span class=\"_ _0\"></span>valutazione dei <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>gressi verso <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>completo <span class=\"_ _0\"></span>adempimento <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span><span class=\"ff4\">performance obli<span class=\"_ _0\"></span>gation</span> relativamente <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>trasferime<span class=\"_ _0\"></span>nto <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>cliente <span class=\"_ _14\"> </span>del <span class=\"_ _13\"> </span>servizio, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>Gruppo <span class=\"_ _14\"> </span>utilizza <span class=\"_ _14\"> </span>sia <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>metodo dell\u2019output che il metodo dell\u2019input; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff4\">License<span class=\"ff1\">: <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>promessa <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>concedere <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>li<span class=\"_ _0\"></span>cenza <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>distinta <span class=\"_ _3\"></span>dagli <span class=\"_ _1\"></span>altri <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>servizi </span></span></span>previsti nel co<span class=\"_ _1\"></span>ntratto e costituisce un\u2019obbligazione separata, <span class=\"_ _1\"></span>il Gruppo <span class=\"_ _1\"></span>deve determinare se la licenza \u00e8 trasferita al cliente: o <span class=\"_ _1d\"> </span>\u201cat <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>point <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>time\u201d<span class=\"ff1\">, <span class=\"_ _6\"> </span>qualora <span class=\"_ _6\"> </span>il <span class=\"_ _6\"> </span>cliente <span class=\"_ _6\"> </span>abbia <span class=\"_ _6\"> </span>il <span class=\"_ _5\"> </span>diritto <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>utilizzo <span class=\"_ _6\"> </span>della <span class=\"_ _6\"> </span>propriet\u00e0 </span>intellettuale; o <span class=\"_ _1d\"> </span><span class=\"ff1\">\u201c<span class=\"ff4\">over <span class=\"_ _8\"></span>a <span class=\"_ _4\"> </span>period <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>ti<span class=\"_ _0\"></span>me</span>\u201d, <span class=\"_ _4\"> </span>qualora <span class=\"_ _4\"></span>il <span class=\"_ _8\"></span>cliente <span class=\"_ _4\"> </span>abbia<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>il <span class=\"_ _8\"></span>diritto<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>accesso <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>propriet\u00e0 </span>intellettuale. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-51-2": {
   "value": "3.9.<span class=\"ff2\"> <span class=\"_ _137\"> </span></span><span class=\"fs5\">IMPAIRMENT TEST </span>Gli <span class=\"_ _1\"></span>amministratori hanno <span class=\"_ _3\"></span>effettuato <span class=\"_ _1\"></span>un\u2019analisi <span class=\"_ _1\"></span>degli indicatori <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>rni <span class=\"_ _3\"></span>ed esterni <span class=\"_ _1\"></span>previsti <span class=\"_ _1\"></span>dallo <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>36, al fine di rilevare la potenziale presenza di un i<span class=\"_ _0\"></span>mpairment sulle attivit\u00e0 non correnti.<span class=\"_ _0\"></span> Gli amministratori rivedono i risultati economici a <span class=\"_ _1\"></span>livello<span class=\"_ _0\"></span> di Gru<span class=\"_ _1\"></span>ppo nel suo insieme e, <span class=\"_ _1\"></span>pertanto, non sono identificabili segmenti operativi.<span class=\"fc0\"> </span>Il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _8\"></span>ha <span class=\"_ _4\"></span>identificato <span class=\"_ _8\"></span>2 <span class=\"_ _8\"></span>distinte<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Unit\u00e0 <span class=\"_ _20\"></span>generatri<span class=\"_ _0\"></span>ce <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>flussi <span class=\"_ _4\"> </span>finanziari <span class=\"_ _8\"></span>(<span class=\"ff4\">Cash <span class=\"_ _8\"></span>Generation <span class=\"_ _8\"></span>Unit</span> <span class=\"_ _4\"></span>-CGU): \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">CGU coincidente con il Perimetro della Partecipazione in <span class=\"ff4\">Bucksense<span class=\"_ _0\"></span> Inc</span>.; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">CGU co<span class=\"_ _1\"></span>incidente con il P<span class=\"_ _1\"></span>erimetro del <span class=\"_ _1\"></span>Gruppo, al <span class=\"_ _1\"></span>netto delle attivit\u00e0 diretta<span class=\"_ _1\"></span>mente collegate alla </span></span>societ\u00e0 <span class=\"_ _7\"> </span><span class=\"ff4\">Bucksense <span class=\"_ _7\"> </span>Inc. <span class=\"_ _7\"> </span></span>ed <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>netto <span class=\"_ _7\"> </span>delle <span class=\"_ _7\"> </span>attivit\u00e0, <span class=\"_ _7\"> </span>passivit\u00e0 <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>dei <span class=\"_ _7\"> </span>flussi <span class=\"_ _7\"> </span>reddituali <span class=\"_ _6\"> </span>del <span class=\"_ _4\"> </span>R<span class=\"_ _0\"></span>amo Insurance.  L\u2019avviamento <span class=\"_ _6\"> </span>emerso <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>seguito <span class=\"_ _6\"> </span>dell\u2019Operazione <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _5\"> </span>stato <span class=\"_ _6\"> </span>interamente <span class=\"_ _6\"> </span>allocato <span class=\"_ _6\"> </span>alla <span class=\"_ _6\"> </span>seconda <span class=\"_ _7\"> </span>C<span class=\"_ _0\"></span>GU coincidente con il Perimetro del Gruppo. Impairment te<span class=\"_ _0\"></span>st<span class=\"ff5\"> su partecipazione Bucksense </span>Il <span class=\"_ _4\"> </span>Pi<span class=\"_ _0\"></span>ano <span class=\"_ _7\"> </span>2023-2027 <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _7\"> </span>stato <span class=\"_ _7\"> </span>util<span class=\"_ _0\"></span>izzato <span class=\"_ _4\"> </span>dalla <span class=\"_ _7\"> </span>Dir<span class=\"_ _0\"></span>ezione <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>Societ\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _7\"> </span>supportata <span class=\"_ _7\"> </span>da <span class=\"_ _4\"> </span>un <span class=\"_ _6\"> </span>consulente esterno, <span class=\"_ _4\"> </span>per <span class=\"_ _7\"> </span>effettuar<span class=\"_ _0\"></span>e <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>\u201ctest <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>im<span class=\"_ _0\"></span>pairment\u201d <span class=\"_ _7\"> </span>al <span class=\"_ _7\"> </span>31 <span class=\"_ _7\"> </span>dicembre <span class=\"_ _4\"> </span>2022, <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>quale <span class=\"_ _7\"> </span>non <span class=\"_ _7\"> </span>ha <span class=\"_ _4\"> </span>evidenziato situazioni di perdita di valore della partecipazione.<span class=\"_ _0\"></span> Ai <span class=\"_ _a\"></span>fini <span class=\"_ _9\"></span>della <span class=\"_ _9\"></span>determinazione <span class=\"_ _9\"></span>dell\u2019Equity <span class=\"_ _a\"></span>Va<span class=\"_ _0\"></span>lue <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _9\"></span>Partecipazione, <span class=\"_ _9\"></span>in <span class=\"_ _a\"></span>li<span class=\"_ _0\"></span>nea <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>\u201c<span class=\"ff4\">best <span class=\"_ _a\"></span>prac<span class=\"_ _0\"></span>tice</span>\u201d valutativa, \u00e8 <span class=\"_ _1\"></span>stata adottata la met<span class=\"_ _1\"></span>odologia dei flussi <span class=\"_ _1\"></span>di cassa <span class=\"_ _1\"></span>scontati (DCF - <span class=\"_ _1\"></span><span class=\"ff4\">Discounted Cash Flow<span class=\"ff1\">). </span></span>Il <span class=\"_ _a\"></span>metodo <span class=\"_ _9\"></span>dei <span class=\"_ _9\"></span>flussi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>cassa <span class=\"_ _9\"></span>attualizzati <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>ispira <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>concetto <span class=\"_ _a\"></span>gen<span class=\"_ _0\"></span>erale <span class=\"_ _9\"></span>che <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>valore <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>CGU <span class=\"_ _9\"></span>sia pari al valore attualizzato dei due seguenti elem<span class=\"_ _0\"></span>enti: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">flussi di cassa che essa sar\u00e0 in grado di generare entro l\u2019orizzonte di pr<span class=\"_ _0\"></span>evisione;  </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">valore <span class=\"_ _14\"> </span>residuo, <span class=\"_ _14\"> </span>cio\u00e8 <span class=\"_ _13\"> </span>il <span class=\"_ _14\"> </span>valore <span class=\"_ _14\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>complesso <span class=\"_ _13\"> </span>aziendale <span class=\"_ _14\"> </span>derivante <span class=\"_ _13\"> </span>dal <span class=\"_ _14\"> </span>periodo <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>di <span class=\"_ _13\"> </span>l\u00e0<span class=\"_ _0\"></span> </span></span>dell\u2019orizzonte di previsione.  Al <span class=\"_ _0\"></span>fine di<span class=\"_ _0\"></span> ott<span class=\"_ _0\"></span>enere il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capital<span class=\"_ _0\"></span>e investi<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>operativo (<span class=\"_ _0\"></span>\u201c<span class=\"ff4\">Enterprise <span class=\"_ _0\"></span>Value</span>\u201d), <span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>flussi di <span class=\"_ _20\"></span>cassa <span class=\"_ _8\"></span>considerati <span class=\"_ _20\"></span>sono <span class=\"_ _8\"></span>i <span class=\"_ _20\"></span><span class=\"ff4\">Free <span class=\"_ _8\"></span>Cash <span class=\"_ _8\"></span>Flow</span> <span class=\"_ _20\"></span>operativi <span class=\"_ _8\"></span>(FCFO), <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>quali <span class=\"_ _8\"></span>vengono <span class=\"_ _20\"></span>scontati <span class=\"_ _8\"></span>al <span class=\"_ _20\"></span>W<span class=\"_ _0\"></span>ACC (\u201c<span class=\"ff4\">Weighted <span class=\"_\"> </span>Average <span class=\"_ _6\"> </span>Co<span class=\"_ _0\"></span>st <span class=\"_\"> </span>of <span class=\"_ _5\"> </span>Capital</span>\u201d). <span class=\"_\"> </span>Il <span class=\"_ _5\"> </span>valore <span class=\"_\"> </span>cos\u00ec <span class=\"_ _5\"> </span>ottenuto <span class=\"_\"> </span>viene <span class=\"_\"> </span>rettificato <span class=\"_ _5\"> </span>della <span class=\"_\"> </span>posizione finanziaria <span class=\"_ _1\"></span>netta al<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>data di <span class=\"_ _1\"></span>riferimento <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _1\"></span>valutazione e <span class=\"_ _3\"></span>dell\u2019ammo<span class=\"_ _0\"></span>ntare <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>eventuali attivit\u00e0 <span class=\"_ _8\"></span>non <span class=\"_ _8\"></span>operative <span class=\"_ _8\"></span>(\u201c<span class=\"ff4\">Surpl<span class=\"_ _0\"></span>us <span class=\"_ _8\"></span>Assets</span>\u201d) <span class=\"_ _20\"></span>ot<span class=\"_ _0\"></span>tenendo <span class=\"_ _8\"></span>cos\u00ec <span class=\"_ _8\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>capit<span class=\"_ _0\"></span>ale <span class=\"_ _8\"></span>economico <span class=\"_ _20\"></span>(<span class=\"_ _0\"></span>\u201c<span class=\"ff4\">Equity </span>Value<span class=\"ff1\">\u201d). </span>Il calcolo del valore d\u2019uso \u00e8 particolarmente sensibil<span class=\"_ _0\"></span>e alle seguenti assunzioni:  \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff5\">flussi <span class=\"_ _3\"></span>redd<span class=\"_ _0\"></span>ituali<span class=\"ff1\">: <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>flussi <span class=\"_ _1\"></span>reddituali <span class=\"_ _3\"></span>st<span class=\"_ _0\"></span>imati <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>derivati <span class=\"_ _3\"></span>dal <span class=\"_ _1\"></span>Piano <span class=\"_ _3\"></span>2023-2027 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>si <span class=\"_ _1\"></span>basano <span class=\"_ _3\"></span>sulle </span></span></span>seguenti assunzioni: o<span class=\"ff8\"> <span class=\"_ _1d\"> </span><span class=\"ff1\">i <span class=\"_ _7\"> </span>ricavi <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>piano <span class=\"_ _7\"> </span>consi<span class=\"_ _0\"></span>derano <span class=\"_ _7\"> </span>un <span class=\"_ _7\"> </span>incremento <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>linea <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span><span class=\"ff4\">business</span> <span class=\"_ _7\"> </span>\u201c<span class=\"ff4\">Agency</span>\u201d <span class=\"_ _7\"> </span>e </span></span>prevedono <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>la<span class=\"_ _0\"></span>ncio <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>corso <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>nuova <span class=\"_ _8\"></span>linea <span class=\"_ _4\"></span>di <span class=\"_ _20\"></span><span class=\"ff4\">business</span> <span class=\"_ _8\"></span>S<span class=\"_ _0\"></span>aaS <span class=\"_ _8\"></span>basata sull\u2019introduzione <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>strumenti <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span><span class=\"ff4\">business <span class=\"_ _20\"></span>intelligence</span> <span class=\"_ _a\"></span>ut<span class=\"_ _0\"></span>ilizzabili <span class=\"_ _20\"></span>da <span class=\"_ _9\"></span>tutt<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>i <span class=\"_ _20\"></span>marchi <span class=\"_ _9\"></span>e dalle agenzie di tutte le dimensioni; o<span class=\"ff8\"> <span class=\"_ _1d\"> </span><span class=\"ff1\">il tasso di crescita 2023-2027 \u00e8 stato stimato pari a<span class=\"_ _0\"></span> circa il 15,8%; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff5\">tasso di attualizzazione<span class=\"ff1\">: il tasso di attualizzazione considerato (pari al 10,67%) \u00e8 espressivo </span></span></span>del <span class=\"_ _6\"> </span>costo <span class=\"_\"> </span>del<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>capitale <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>un\u2019impresa <span class=\"_ _6\"> </span>con <span class=\"_ _5\"> </span>un <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>ivello <span class=\"_ _6\"> </span>di <span class=\"_ _5\"> </span>debito <span class=\"_ _5\"> </span>finanziario <span class=\"_ _6\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>linea <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>l benchmark <span class=\"_\"> </span>di <span class=\"_ _5\"> </span>mercato. <span class=\"_\"> </span>Pi\u00f9 <span class=\"_\"> </span>in <span class=\"_\"> </span>dettaglio, <span class=\"_ _5\"> </span>si <span class=\"_\"> </span>riportano <span class=\"_ _5\"> </span>di <span class=\"_\"> </span>seguito <span class=\"_\"> </span>le <span class=\"_\"> </span>p<span class=\"_ _1\"></span>rincipali <span class=\"_\"> </span>assunzioni utilizzate per la costruzione del tasso: Tasso Free Risk2,52%Premio rischio del mer<span class=\"_ _1\"></span>cato x Beta unlevered (MRP)5,94%Costo del Capitale Prop<span class=\"_ _1\"></span>rio (*)11,25%Costo del debito <span class=\"_ _143\"> </span>5,88%Costo medio ponderato<span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>10,67%(*) Il Costo del Capitale Proprio \u00e8 derivato attraverso l\u2019utilizzo del CAPM (Capital Asset Pricing Model) ed \u00e8 pari a Tasso Free Risk + (Beta Levered * MRP). Il Beta Levered<span class=\"_ _0\"></span> (rischiosit\u00e0 operativ<span class=\"_ _0\"></span>a e finanziaria) \u00e8 <span class=\"_ _8\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _4\"> </span>a <span class=\"_ _8\"></span>1,47 <span class=\"_ _8\"> </span>[Beta <span class=\"_ _4\"> </span>settore <span class=\"_ _4\"> </span>Software <span class=\"_ _8\"> </span>(Sy<span class=\"_ _0\"></span>stem <span class=\"_ _8\"> </span>&amp; <span class=\"_ _4\"> </span>Application)<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>USA <span class=\"_ _4\"> </span>(fonte: <span class=\"_ _8\"> </span>D.B.<span class=\"_ _0\"></span> <span class=\"_ _8\"> </span>Pro<span class=\"_ _0\"></span>f. <span class=\"_ _8\"> </span>A. <span class=\"_ _4\"> </span>Damodaran dicembr<span class=\"_ _0\"></span>e 2022)]. Il <span class=\"_ _1\"></span>tasso <span class=\"ff4\">Risk Free</span> \u00e8 pari al rendimento medio <span class=\"_ _1\"></span>degli ultimi<span class=\"_ _0\"></span> 12 <span class=\"_ _1\"></span>mesi dei titoli di stato em<span class=\"_ _1\"></span>essi dalla Stati Uniti D\u2019America, che rappresentano la principale <span class=\"_ _0\"></span>area di riferimento per il <span class=\"ff4\">business</span> della CGU. I <span class=\"_ _1\"></span>risultati del test hanno <span class=\"_ _1\"></span>evidenziato un <span class=\"ff4\">Equity Value</span> <span class=\"_ _1\"></span>di pertinenza <span class=\"_ _1\"></span>della Societ\u00e0 pari <span class=\"_ _1\"></span>a 7.852 migliaia di <span class=\"_ _a\"></span>euro, <span class=\"_ _9\"></span>ben <span class=\"_ _a\"></span>superiore <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>valore <span class=\"_ _a\"></span>contabile <span class=\"_ _9\"></span>della <span class=\"_ _9\"></span>pa<span class=\"_ _0\"></span>rtecipazione, <span class=\"_ _a\"></span>pari <span class=\"_ _9\"></span>a <span class=\"_ _a\"></span>1.00<span class=\"_ _0\"></span>2 <span class=\"_ _9\"></span>migliaia <span class=\"_ _a\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>prima della <span class=\"_ _a\"></span>svalutazione, <span class=\"_ _a\"></span>pari <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>146 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>euro, <span class=\"_ _a\"></span>intervenuta <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>riflette<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>variazione <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>patrimo<span class=\"_ _0\"></span>nio netto <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _a\"></span>dicembre <span class=\"_ _a\"></span>2022 <span class=\"_ _a\"></span>come <span class=\"_ _0\"></span>previsto <span class=\"_ _a\"></span>dall\u2019applic<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>dell\u2019<span class=\"ff4\">equity <span class=\"_ _a\"></span>method</span> <span class=\"_ _a\"></span>nella <span class=\"_ _a\"></span>valutazione <span class=\"_ _a\"></span>nel bilancio consolidato delle partecipazioni in societ<span class=\"_ _0\"></span>\u00e0 collegate (rif. IAS 28). Impairment te<span class=\"_ _0\"></span>st<span class=\"ff5\"> su avviamento </span>Il test <span class=\"_ _0\"></span>di \u201c<span class=\"ff4\">impairm<span class=\"_ _0\"></span>ent</span>\u201d <span class=\"_ _0\"></span>con riferiment<span class=\"_ _0\"></span>o all\u2019avvia<span class=\"_ _0\"></span>mento rileva<span class=\"_ _0\"></span>to a <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>dell\u2019Operazione di<span class=\"_ _0\"></span> <span class=\"ff4\">Reverse </span>Acquisition<span class=\"ff1\"> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>predisposto <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span><span class=\"ff4\">Managem<span class=\"_ _1\"></span>ent<span class=\"ff1\"> <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Societ\u00e0 <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>supporto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>consulente <span class=\"_ _11\"></span>est<span class=\"_ _0\"></span>erno. </span></span></span>Per la des<span class=\"_ _1\"></span>crizione dei risultati si rimanda <span class=\"_ _1\"></span>al paragrafo <span class=\"_ _1\"></span><span class=\"ff4\">6.9 IMPAIRMENT TEST<span class=\"ff1\"> delle note <span class=\"_ _1\"></span>esplicative </span></span>al bilancio d\u2019esercizio della Capogruppo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-54-3": {
   "value": "3.10.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">ATTI<span class=\"_ _0\"></span>VIT\u00c0 E PASSIV<span class=\"_ _1\"></span>IT\u00c0 DESTINATE ALLA DISM<span class=\"_ _1\"></span>ISSIONE E </span>DISCONTINUED OPERA<span class=\"_ _1\"></span>TIONS   Di <span class=\"_ _14\"> </span>seguito <span class=\"_ _14\"> </span>si <span class=\"_ _14\"> </span>riportano <span class=\"_ _14\"> </span>gli <span class=\"_ _14\"> </span>effetti <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span>cessio<span class=\"_ _0\"></span>ni <span class=\"_ _14\"> </span>e <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _14\"> </span>Operation</span> <span class=\"_ _14\"> </span>sul <span class=\"_ _14\"> </span>Bilancio consolidato al 31 dicembre 2022: \uf0b7 <span class=\"_ _f\"> </span><span class=\"ff1\">le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"> </span>corren<span class=\"_ _1\"></span>ti <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>correnti <span class=\"_ _4\"> </span>relative <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>gruppo <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span><span class=\"ff4\">assets</span> <span class=\"_ _4\"> </span>in <span class=\"_ _4\"> </span>dismissione <span class=\"_ _4\"> </span>della <span class=\"_ _4\"></span>residua </span>attivit\u00e0 <span class=\"_ _3\"></span>oggetto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>liquidazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span><span class=\"ff4\">Noverca <span class=\"_ _3\"></span>Italia <span class=\"_ _3\"></span>s.r.l. <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>liquidazione <span class=\"_ _3\"></span><span class=\"ff1\">sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>consolidate </span></span>integralmente <span class=\"_\"> </span>al <span class=\"_\"> </span>netto <span class=\"_\"> </span>delle <span class=\"_\"> </span>elisioni <span class=\"_\"> </span><span class=\"ff4\">intercompany</span> <span class=\"_ _5\"> </span>ma <span class=\"_\"> </span>riclassificate <span class=\"_\"> </span>nella <span class=\"_\"> </span>voce <span class=\"_\"> </span>\u201cAttivit<span class=\"_ _0\"></span>\u00e0 destinate alla vendita e <span class=\"ff4\">Discontinued Ope<span class=\"_ _0\"></span>rations</span>\u201d della situazione patrimoniale-finanziaria;<span class=\"_ _0\"></span> \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">le <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>inerenti<span class=\"ff4\"> <span class=\"_ _3\"></span><span class=\"ff1\">il <span class=\"_ _3\"></span>gru<span class=\"_ _0\"></span>ppo <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">assets<span class=\"ff1\"> <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>dism<span class=\"_ _0\"></span>issione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span><span class=\"ff4\">Noverca <span class=\"_ _3\"></span>Italia <span class=\"_ _3\"></span>s.r.l. <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>liquidazione<span class=\"ff1\"> </span></span></span></span></span></span></span></span>sono <span class=\"_\"> </span>state <span class=\"_ _6\"> </span>consolidat<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>integralmente <span class=\"_ _5\"> </span>ma <span class=\"_\"> </span>riclassificate <span class=\"_ _5\"> </span>nella <span class=\"_\"> </span>voce<span class=\"_ _1\"></span> <span class=\"_\"> </span>\u201cPassivit\u00e0 <span class=\"_\"> </span>dire<span class=\"_ _1\"></span>ttamente associate <span class=\"_ _5\"> </span>alle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>desti<span class=\"_ _0\"></span>nate <span class=\"_ _5\"> </span>alla <span class=\"_ _5\"> </span>vendita <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span><span class=\"ff4\">Dis<span class=\"_ _0\"></span>continued <span class=\"_ _5\"> </span>Operations</span>\u201d <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>situazione patrimoniale-finanziaria <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>quanto <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>gruppo <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>dismissi<span class=\"_ _0\"></span>one, <span class=\"_ _8\"></span>trattandosi <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>passivit\u00e0 direttamente correlabili alle atti<span class=\"_ _0\"></span>vit\u00e0 in dismissione.  Nel <span class=\"_ _3\"></span>presente <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _3\"></span>viene <span class=\"_ _3\"></span>fornito <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>dettaglio<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>analitico <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>contenuto <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>voci <span class=\"_ _3\"></span>relativ<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>Attiv<span class=\"_ _0\"></span>it\u00e0 e <span class=\"_ _4\"> </span>Passivit\u00e0 <span class=\"_ _4\"> </span>destinate <span class=\"_ _4\"> </span>alla <span class=\"_ _4\"></span>dismissione <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _8\"></span>Ope<span class=\"_ _0\"></span>rations</span> <span class=\"_ _4\"> </span>cos\u00ec <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>presentate <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>el <span class=\"_ _4\"> </span>Conto economico, nella Situazione patrimoniale-finanzia<span class=\"_ _0\"></span>ria e nel Rendiconto finanzia<span class=\"_ _0\"></span>rio consolidati. Di seguito <span class=\"_ _3\"></span>viene<span class=\"_ _0\"></span> fo<span class=\"_ _1\"></span>rnito <span class=\"_ _1\"></span>il dettaglio <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>valori eco<span class=\"_ _1\"></span>nomici riportati <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>Utile (per<span class=\"_ _1\"></span>dita) da <span class=\"_ _3\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 cedute, destinate alla dismissione<span class=\"_ _0\"></span> e cessate inerenti:  \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">la <span class=\"ff4\">Noverca Italia s.r.l. in liquidazione</span>. </span></span>Con<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>o e<span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>om<span class=\"_ _11\"></span>ico Nove<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>ca Ital<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>a S.r<span class=\"_ _3\"></span>.l. i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>iq<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>d<span class=\"_ _3\"></span>az<span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>on<span class=\"_ _3\"></span>e(m<span class=\"_ _1\"></span>igliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> dice<span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>br<span class=\"_ _3\"></span>e<span class=\"_ _20\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2Ric<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _144\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>lt<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span> ri<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>av<span class=\"_ _11\"></span>i<span class=\"_ _146\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> V<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>az<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne d<span class=\"_ _1\"></span>el<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> ri<span class=\"_ _0\"></span>ma<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>enz<span class=\"_ _1\"></span>e di p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> in <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span> la<span class=\"_ _1\"></span>v<span class=\"_ _3\"></span>or<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne, se<span class=\"_ _a\"></span>milav<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ati e f<span class=\"_ _0\"></span>initi-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>     <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   Ma<span class=\"_ _1\"></span>te<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>e prime<span class=\"_ _0\"></span>, semi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ati e<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>ro<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>niti-Ser<span class=\"_ _0\"></span>v<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>zi es<span class=\"_ _0\"></span>te<span class=\"_ _a\"></span>rni<span class=\"_ _147\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)Cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i del per<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>na<span class=\"_ _1\"></span>le<span class=\"_ _ea\"> </span>-<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>    Cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i inte<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>i c<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>pitalizz<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _148\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>lt<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span> co<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span> <span class=\"_ _149\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Marg<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>ne Op<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ati<span class=\"_ _a\"></span>vo Lor<span class=\"_ _0\"></span>do (EB<span class=\"_ _0\"></span>IT<span class=\"_ _11\"></span>DA<span class=\"_ _3\"></span>)(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)A<span class=\"_ _3\"></span>mm<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tamen<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _14a\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> RI<span class=\"_ _3\"></span>SUL<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>O O<span class=\"_ _1\"></span>P<span class=\"_ _0\"></span>ERA<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>IV<span class=\"_ _11\"></span>O (EB<span class=\"_ _0\"></span>I<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>)(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Ges<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ne fi<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>iaria<span class=\"_ _14b\"> </span>(<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)UT<span class=\"_ _11\"></span>IL<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>DI<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>)<span class=\"_ _0\"></span> DE<span class=\"_ _3\"></span>LL'ES<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>RC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>Z<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>O(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Fond<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span>i d<span class=\"_ _1\"></span>i l<span class=\"_ _0\"></span>iqu<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>da<span class=\"_ _3\"></span>zio<span class=\"_ _0\"></span>ne<span class=\"_ _14c\"> </span>-<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _3\"></span>    <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> UT<span class=\"_ _11\"></span>IL<span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>DI<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>)<span class=\"_ _0\"></span> DA<span class=\"_ _11\"></span> A<span class=\"_ _3\"></span>T<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>IV<span class=\"_ _11\"></span>IT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>'<span class=\"_ _0\"></span> C<span class=\"_ _1\"></span>EDU<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E E<span class=\"_ _1\"></span> C<span class=\"_ _1\"></span>ES<span class=\"_ _3\"></span>SA<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)Il risultato <span class=\"_ _0\"></span>conseguito <span class=\"_ _0\"></span>nel<span class=\"_ _0\"></span>l\u2019esercizio chiuso <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>negativo <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>11 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, \u00e8 riconducibile alla residua attivit\u00e0<span class=\"_ _0\"></span> oggetto di liquidazione riconducibile alla <span class=\"ff4\">Nov<span class=\"_ _0\"></span>erca Italia s.r.l.. </span>Il <span class=\"_ _7\"> </span>dettaglio <span class=\"_ _7\"> </span>delle <span class=\"_ _6\"> </span>Attivit\u00e0 <span class=\"_ _7\"> </span>destinate <span class=\"_ _7\"> </span>alla <span class=\"_ _6\"> </span>dismissione <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _6\"> </span>Operations</span> <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>delle <span class=\"_ _6\"> </span>Passivit\u00e0 direttamente <span class=\"_ _7\"> </span>associate <span class=\"_ _7\"> </span>al<span class=\"_ _0\"></span>le <span class=\"_ _7\"> </span>attivit\u00e0 <span class=\"_ _7\"> </span>destinate <span class=\"_ _7\"> </span>alla<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>vendita <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span><span class=\"ff4\">Discontinued <span class=\"_ _6\"> </span>Operations</span> <span class=\"_ _7\"> </span>relative <span class=\"_ _7\"> </span>alla Noverca <span class=\"_ _0\"></span>Italia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s.r.l<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>liquidazione <span class=\"_ _a\"></span><span class=\"ff1\">incluse <span class=\"_ _a\"></span>nella <span class=\"_ _0\"></span>situazione <span class=\"_ _a\"></span>patrimoniale-finanziaria <span class=\"_ _a\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _a\"></span>dicembre </span>2022 \u00e8 il seguente: 3.11.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">INFO<span class=\"_ _0\"></span>RMATIVA D<span class=\"_ _1\"></span>I SETTORE  </span>L\u2019informativa <span class=\"_ _20\"></span>r<span class=\"_ _0\"></span>elativa <span class=\"_ _8\"></span>ai <span class=\"_ _8\"></span>setto<span class=\"_ _0\"></span>ri <span class=\"_ _20\"></span>di <span class=\"_ _4\"> </span>attivit\u00e0 <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _20\"></span>sta<span class=\"_ _0\"></span>ta <span class=\"_ _20\"></span>predisposta <span class=\"_ _4\"></span>seco<span class=\"_ _1\"></span>ndo <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>dispos<span class=\"_ _0\"></span>izioni <span class=\"_ _8\"></span>dell\u2019IFRS <span class=\"_ _8\"></span>8 \u201cSettori operativi\u201d (di seguito \u201cIFRS 8\u201d). Il <span class=\"_ _8\"></span>princi<span class=\"_ _0\"></span>pio <span class=\"_ _4\"> </span>richiede <span class=\"_ _4\"></span>che <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>settori <span class=\"_ _4\"></span>operativi <span class=\"_ _4\"></span>siano <span class=\"_ _8\"></span>identificati <span class=\"_ _4\"> </span>sulla <span class=\"_ _4\"> </span>base <span class=\"_ _4\"> </span>del <span class=\"_ _8\"></span>si<span class=\"_ _0\"></span>stema <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>reportistica interno che il vertice aziendale utiliz<span class=\"_ _0\"></span>za per allocare le risorse <span class=\"_ _0\"></span>e per valutare le performance. I <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>rvizi <span class=\"_ _4\"> </span>erogati <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"> </span>non <span class=\"_ _4\"></span>pre<span class=\"_ _1\"></span>sentano, <span class=\"_ _4\"> </span>relativamente <span class=\"_ _4\"> </span>alle <span class=\"_ _4\"> </span>loro <span class=\"_ _4\"> </span>caratteristiche <span class=\"_ _4\"> </span>economiche <span class=\"_ _4\"> </span>e finanziarie, <span class=\"_\"> </span>elementi <span class=\"_ _14\"> </span>significativamente <span class=\"_\"> </span>differenti <span class=\"_ _14\"> </span>tra <span class=\"_\"> </span>di <span class=\"_\"> </span>loro <span class=\"_\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>termini <span class=\"_\"> </span>di <span class=\"_\"> </span>natura <span class=\"_\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_\"> </span>servizio, distribuzione <span class=\"_\"> </span>geografica <span class=\"_\"> </span>e <span class=\"_\"> </span>tipologia <span class=\"_\"> </span>di <span class=\"_\"> </span>clientel<span class=\"_ _0\"></span>a. <span class=\"_\"> </span>Quindi <span class=\"_\"> </span>la<span class=\"_ _0\"></span> <span class=\"_\"> </span>suddivisione <span class=\"_\"> </span>richiesta <span class=\"_\"> </span>dal <span class=\"_\"> </span>principi<span class=\"_ _0\"></span>o contabile risulta, alla luce dei requisiti richiesti da<span class=\"_ _0\"></span>l paragrafo 12 del princip<span class=\"_ _0\"></span>io, non necessaria perch\u00e9 ritenuta di scarsa informativa per il lettore del bila<span class=\"_ _0\"></span>ncio. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-57-3": {
   "value": "Si<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>az<span class=\"_ _a\"></span>ion<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>at<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>m<span class=\"_ _11\"></span>on<span class=\"_ _3\"></span>ial<span class=\"_ _3\"></span>e<span class=\"_ _9\"></span> Nove<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ca I<span class=\"_ _1\"></span>tali<span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>S.r<span class=\"_ _3\"></span>.l. i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span> l<span class=\"_ _3\"></span>iq<span class=\"_ _3\"></span>. (m<span class=\"_ _1\"></span>igliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> dice<span class=\"_ _9\"></span>m<span class=\"_ _1\"></span>br<span class=\"_ _3\"></span>e<span class=\"_ _20\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2 Crediti<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mmerc<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _14d\"> </span>-<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  A<span class=\"_ _3\"></span>ltr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>tt<span class=\"_ _0\"></span>iv<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nti<span class=\"_ _c6\"> </span>5<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>   D<span class=\"_ _1\"></span>is<span class=\"_ _0\"></span>ponib<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>t\u00e0 liqu<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>de e mezz<span class=\"_ _1\"></span>i e<span class=\"_ _0\"></span>q<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>iv<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _5b\"> </span>1<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>     T<span class=\"_ _3\"></span>OT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>LE<span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>T<span class=\"_ _11\"></span>IV<span class=\"_ _11\"></span>IT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>'<span class=\"_ _0\"></span> DE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>NA<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>LA<span class=\"_ _11\"></span> V<span class=\"_ _3\"></span>EN<span class=\"_ _1\"></span>DI<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span> E<span class=\"_ _1\"></span> DI<span class=\"_ _3\"></span>SCO<span class=\"_ _1\"></span>NT<span class=\"_ _11\"></span>IN<span class=\"_ _1\"></span>UE<span class=\"_ _1\"></span>D <span class=\"_ _1\"></span>OP<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>ON6<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   F<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>di ris<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>hi ed <span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>neri<span class=\"_ _14e\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  Pass<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>t\u00e0 fi<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>zia<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _14f\"> </span>-<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  D<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>biti<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>mmer<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ali<span class=\"_ _52\"> </span>4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>  D<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>biti<span class=\"_ _0\"></span> tri<span class=\"_ _0\"></span>bu<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _150\"> </span>-<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  A<span class=\"_ _3\"></span>ltr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> p<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>it\u00e0 co<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>nti<span class=\"_ _151\"> </span>6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> T<span class=\"_ _3\"></span>OT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>LE<span class=\"_ _1\"></span> P<span class=\"_ _0\"></span>A<span class=\"_ _3\"></span>SS<span class=\"_ _3\"></span>IV<span class=\"_ _11\"></span>IT<span class=\"_ _11\"></span>A<span class=\"_ _3\"></span>'<span class=\"_ _0\"></span> D<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>RET<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>ME<span class=\"_ _1\"></span>NT<span class=\"_ _11\"></span>E A<span class=\"_ _3\"></span>S<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>OC<span class=\"_ _1\"></span>I<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>E<span class=\"_ _1\"></span> A<span class=\"_ _3\"></span>L<span class=\"_ _1\"></span>LE<span class=\"_ _3\"></span> A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>V<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span>' DE<span class=\"_ _1\"></span>S<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _1\"></span>NA<span class=\"_ _11\"></span>T<span class=\"_ _3\"></span>E <span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>LL<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>V<span class=\"_ _3\"></span>END<span class=\"_ _3\"></span>IT<span class=\"_ _3\"></span>A<span class=\"_ _11\"></span> E D<span class=\"_ _3\"></span>IS<span class=\"_ _1\"></span>CO<span class=\"_ _1\"></span>NT<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>NUE<span class=\"_ _1\"></span>D OP<span class=\"_ _0\"></span>ER<span class=\"_ _1\"></span>A<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>I<span class=\"_ _3\"></span>ON1<span class=\"_ _0\"></span>.07<span class=\"_ _0\"></span>0<span class=\"_ _145\"></span>   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  I <span class=\"_ _a\"></span>Debiti <span class=\"_ _a\"></span>verso <span class=\"_ _a\"></span>fornitori, <span class=\"_ _9\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>417 <span class=\"_ _a\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>relativi <span class=\"_ _9\"></span>prevalentemente <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>se<span class=\"_ _0\"></span>rvizi <span class=\"_ _a\"></span>ricevuti<span class=\"_ _0\"></span> nel <span class=\"_ _0\"></span>2010 <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span><span class=\"ff4\">Te<span class=\"_ _0\"></span>lecom <span class=\"_ _0\"></span>Italia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S.p.A.</span> <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>cui <span class=\"_ _0\"></span>pagamento <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>corrisposto <span class=\"_ _a\"></span>poich\u00e9 <span class=\"_ _0\"></span>ritenuto <span class=\"_ _a\"></span>collegato alla <span class=\"_ _a\"></span>commissione <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>truffa <span class=\"_ _0\"></span>denun<span class=\"_ _0\"></span>ciato <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _a\"></span>Societ\u00e0, <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>commentato <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>paragrafo <span class=\"_ _a\"></span><span class=\"ff4\">3.16 </span>CONTENZIOSI E PASSIVIT\u00c0 POTENZIALI<span class=\"ff1\"> a cui si<span class=\"_ _0\"></span> rimanda. </span>Le <span class=\"_ _6\"> </span>Altre <span class=\"_ _6\"> </span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>orrenti, <span class=\"_ _6\"> </span>pari <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>642<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>euro, <span class=\"_ _6\"> </span>fanno <span class=\"_ _5\"> </span>riferimento <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>credit<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>telefonico<span class=\"_ _0\"></span> prepagato non consumato dai clienti <span class=\"ff4\">retail<span class=\"_ _0\"></span></span> Noverca al 31 dicembre 2022. Alla data della presente Relazione \u00e8 ancora in corso la<span class=\"_ _0\"></span> procedura di liquidazione. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-58-2": {
   "value": "Nota 1 - Immobili, impianti e macchina<span class=\"_ _0\"></span>ri La <span class=\"_ _4\"></span>voce<span class=\"_ _1\"></span>, <span class=\"_ _4\"></span>pari <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>782 <span class=\"_ _8\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _4\"></span>(768 <span class=\"_ _8\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _4\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _4\"> </span>al <span class=\"_ _8\"></span>31 <span class=\"_ _4\"> </span>dicembr<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>2021) <span class=\"_ _4\"> </span>\u00e8 <span class=\"_ _4\"> </span>riconducibile principalmente ad <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>immobile <span class=\"_ _0\"></span>a Rio <span class=\"_ _0\"></span>de Jan<span class=\"_ _0\"></span>eiro di <span class=\"_ _0\"></span>propriet\u00e0 <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>controllata<span class=\"_ _0\"></span> <span class=\"ff4\">Acotel <span class=\"_ _0\"></span>do Brasil</span> <span class=\"_ _0\"></span><span class=\"ff4\">Ltd<span class=\"_ _0\"></span>a</span>, per 584 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>gliaia di <span class=\"_ _a\"></span>euro. L\u2019immobile<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 stato <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>base di <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>perizia <span class=\"_ _0\"></span>redatta d<span class=\"_ _0\"></span>a un esperto indipendente ed assoggettato ad ammortamento. Nel corso dell\u2019esercizio nessuna immobil<span class=\"_ _0\"></span>izzazione materiale \u00e8 stata oggett<span class=\"_ _0\"></span>o di rivalutazione. Di <span class=\"_ _9\"></span>seguito <span class=\"_ _9\"></span>viene <span class=\"_ _9\"></span>riport<span class=\"_ _0\"></span>ato <span class=\"_ _9\"></span>il <span class=\"_ _9\"></span>dettaglio <span class=\"_ _9\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>movimentazione <span class=\"_ _9\"></span>degli <span class=\"_ _20\"></span>immobili, <span class=\"_ _9\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _20\"></span>e <span class=\"_ _a\"></span>ma<span class=\"_ _0\"></span>cchinari intervenuta nel corso dell\u2019esercizio. (mi<span class=\"_ _0\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro)Valo<span class=\"_ _0\"></span>re<span class=\"_ _1\"></span> d<span class=\"_ _0\"></span>i Co<span class=\"_ _0\"></span>sto<span class=\"_ _a\"></span> Sto<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>ico<span class=\"_ _80\"> </span>F<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ndo<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>Ammo<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>tamentobilancioV<span class=\"_ _1\"></span>ari<span class=\"_ _3\"></span>az<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> Incrementi31.<span class=\"_ _0\"></span>12.21Incrementi<span class=\"_ _152\"> </span>Decrementi<span class=\"_ _153\"> </span>31.12.<span class=\"_ _0\"></span>22<span class=\"_ _137\"> </span>31.<span class=\"_ _0\"></span>12.21Decrementi<span class=\"_ _153\"> </span>31.12.<span class=\"_ _0\"></span>22del<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>a 31.<span class=\"_ _0\"></span>12.22A<span class=\"_ _1\"></span>mmortamentocambi<span class=\"_ _1\"></span>o T<span class=\"_ _a\"></span>erreni<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span> fa<span class=\"_ _0\"></span>bbri<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ati<span class=\"_ _48\"> </span>2.<span class=\"_ _0\"></span>176<span class=\"_ _c0\"> </span>186<span class=\"_ _b1\"> </span>-<span class=\"_ _154\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _155\"> </span>2.<span class=\"_ _0\"></span>362<span class=\"_ _156\"> </span>(1.951)<span class=\"_ _85\"> </span>(81)<span class=\"_ _4a\"> </span>-<span class=\"_ _157\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _109\"> </span>(2.<span class=\"_ _0\"></span>032)<span class=\"_ _10a\"> </span>254<span class=\"_ _10a\"> </span>584 Attrezzature i<span class=\"_ _1\"></span>ndustri<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>i<span class=\"_ _c5\"> </span>51<span class=\"_ _158\"> </span>8<span class=\"_ _4a\"> </span>-<span class=\"_ _157\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _87\"> </span>59<span class=\"_ _89\"> </span>(13)<span class=\"_ _a1\"> </span>(6)<span class=\"_ _b5\"> </span>13<span class=\"_ _157\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _81\"> </span>(6)<span class=\"_ _48\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _15a\"> </span>53 Al<span class=\"_ _3\"></span>tre<span class=\"_ _15b\"> </span>314<span class=\"_ _c0\"> </span>1<span class=\"_ _1\"></span>04<span class=\"_ _4a\"> </span>-<span class=\"_ _157\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _108\"> </span>418<span class=\"_ _15c\"> </span>(169)<span class=\"_ _a0\"> </span>(106)<span class=\"_ _140\"> </span>2<span class=\"_ _157\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _10a\"> </span>(273)<span class=\"_ _48\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _41\"> </span>145T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _110\"> </span>2.541<span class=\"_ _c0\"> </span>298<span class=\"_ _158\"> </span>0<span class=\"_ _109\"> </span>2.<span class=\"_ _0\"></span>839<span class=\"_ _156\"> </span>(2.133)<span class=\"_ _a0\"> </span>(<span class=\"_ _0\"></span>193)<span class=\"_ _b5\"> </span>15<span class=\"_ _15d\"> </span>(2.31<span class=\"_ _0\"></span>1)<span class=\"_ _10a\"> </span>254<span class=\"_ _83\"> </span>782",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-59-3": {
   "value": "Nota 2 \u2013 Avviamento L\u2019avviamento <span class=\"_ _6\"> </span>pari <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>8.228 <span class=\"_ _6\"> </span>migliaia <span class=\"_\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _5\"> </span>si <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _5\"> </span>generato <span class=\"_ _6\"> </span>a <span class=\"_ _5\"> </span>seguito <span class=\"_ _5\"> </span>dell\u2019operazione <span class=\"_ _6\"> </span>di <span class=\"_\"> </span><span class=\"ff4\">Reve<span class=\"_ _1\"></span>rse </span>Acquisition<span class=\"ff11\"> <span class=\"ff1\">del <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>luglio <span class=\"_ _3\"></span>2020 e <span class=\"_ _1\"></span>si riferi<span class=\"_ _1\"></span>sce alla <span class=\"_ _3\"></span>differenza tra <span class=\"_ _1\"></span>costo di <span class=\"_ _3\"></span>acquisto di <span class=\"_ _1\"></span>Acotel e <span class=\"_ _3\"></span>il net <span class=\"_ _1\"></span>asset </span></span>della <span class=\"_ _0\"></span>Acotel, <span class=\"_ _0\"></span>dopo <span class=\"_ _0\"></span>aver <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ideterminato le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value <span class=\"_ _0\"></span></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>dell\u2019opera<span class=\"_ _0\"></span>zione. La <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>residua <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>ritenuta <span class=\"_ _11\"></span>im<span class=\"_ _0\"></span>putabile <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>avviamento <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>ragione <span class=\"_ _3\"></span>dell\u2019aspettati<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _11\"></span>so<span class=\"_ _0\"></span>vra redditivit\u00e0 futura derivante dal perfezionamento d<span class=\"_ _0\"></span>ell\u2019operazione di <span class=\"ff4\">Reverse Acquisitio<span class=\"_ _0\"></span>n</span>. Essendo <span class=\"_ _6\"> </span>un\u2019attivit\u00e0 <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>vi<span class=\"_ _0\"></span>ta <span class=\"_ _6\"> </span>utile <span class=\"_ _6\"> </span>indefinit<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>non <span class=\"_ _6\"> </span>soggetta <span class=\"_ _5\"> </span>ad <span class=\"_ _7\"> </span>am<span class=\"_ _0\"></span>mortamento, <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _7\"> </span>t<span class=\"_ _0\"></span>ermine <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>ogni esercizio <span class=\"_ _13\"> </span>tale <span class=\"_ _13\"> </span>voce <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _13\"> </span>oggetto <span class=\"_ _13\"> </span>di <span class=\"_ _25\"> </span>apposito <span class=\"_ _13\"> </span><span class=\"ff4\">impairment <span class=\"_ _13\"> </span>test</span> <span class=\"_ _25\"> </span>con <span class=\"_ _13\"> </span>riferimento <span class=\"_ _13\"> </span>alla <span class=\"_ _13\"> </span>possi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _13\"> </span>di mantenimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>consolidato, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per gli <span class=\"_ _a\"></span>effetti di <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>previsto dallo IAS 36. A <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>test <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>impairment <span class=\"_ _4\"></span>effettuato <span class=\"_ _20\"></span>sul <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _8\"></span>dell\u2019avviamento <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>separato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _0\"></span> dicembre 2022, pari <span class=\"_ _0\"></span>a 20.054 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, \u00e8 <span class=\"_ _0\"></span>stato ritenuto che <span class=\"_ _0\"></span>il valore isc<span class=\"_ _0\"></span>ritto non <span class=\"_ _0\"></span>debba essere oggetto di svalutazione.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-59-4": {
   "value": "Nota 2 \u2013 Avviamento L\u2019avviamento <span class=\"_ _6\"> </span>pari <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>8.228 <span class=\"_ _6\"> </span>migliaia <span class=\"_\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _5\"> </span>si <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _5\"> </span>generato <span class=\"_ _6\"> </span>a <span class=\"_ _5\"> </span>seguito <span class=\"_ _5\"> </span>dell\u2019operazione <span class=\"_ _6\"> </span>di <span class=\"_\"> </span><span class=\"ff4\">Reve<span class=\"_ _1\"></span>rse </span>Acquisition<span class=\"ff11\"> <span class=\"ff1\">del <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>luglio <span class=\"_ _3\"></span>2020 e <span class=\"_ _1\"></span>si riferi<span class=\"_ _1\"></span>sce alla <span class=\"_ _3\"></span>differenza tra <span class=\"_ _1\"></span>costo di <span class=\"_ _3\"></span>acquisto di <span class=\"_ _1\"></span>Acotel e <span class=\"_ _3\"></span>il net <span class=\"_ _1\"></span>asset </span></span>della <span class=\"_ _0\"></span>Acotel, <span class=\"_ _0\"></span>dopo <span class=\"_ _0\"></span>aver <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ideterminato le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff4\">fair <span class=\"_ _a\"></span>value <span class=\"_ _0\"></span></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>dell\u2019opera<span class=\"_ _0\"></span>zione. La <span class=\"_ _3\"></span>differenza <span class=\"_ _3\"></span>residua <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>ritenuta <span class=\"_ _11\"></span>im<span class=\"_ _0\"></span>putabile <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>avviamento <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>ragione <span class=\"_ _3\"></span>dell\u2019aspettati<span class=\"_ _0\"></span>va <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _11\"></span>so<span class=\"_ _0\"></span>vra redditivit\u00e0 futura derivante dal perfezionamento d<span class=\"_ _0\"></span>ell\u2019operazione di <span class=\"ff4\">Reverse Acquisitio<span class=\"_ _0\"></span>n</span>. Essendo <span class=\"_ _6\"> </span>un\u2019attivit\u00e0 <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>vi<span class=\"_ _0\"></span>ta <span class=\"_ _6\"> </span>utile <span class=\"_ _6\"> </span>indefinit<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>non <span class=\"_ _6\"> </span>soggetta <span class=\"_ _5\"> </span>ad <span class=\"_ _7\"> </span>am<span class=\"_ _0\"></span>mortamento, <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _7\"> </span>t<span class=\"_ _0\"></span>ermine <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>ogni esercizio <span class=\"_ _13\"> </span>tale <span class=\"_ _13\"> </span>voce <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _13\"> </span>oggetto <span class=\"_ _13\"> </span>di <span class=\"_ _25\"> </span>apposito <span class=\"_ _13\"> </span><span class=\"ff4\">impairment <span class=\"_ _13\"> </span>test</span> <span class=\"_ _25\"> </span>con <span class=\"_ _13\"> </span>riferimento <span class=\"_ _13\"> </span>alla <span class=\"_ _13\"> </span>possi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _13\"> </span>di mantenimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>consolidato, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per gli <span class=\"_ _a\"></span>effetti di <span class=\"_ _0\"></span>quanto <span class=\"_ _0\"></span>previsto dallo IAS 36. A <span class=\"_ _8\"></span>seguito <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>test <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>impairment <span class=\"_ _4\"></span>effettuato <span class=\"_ _20\"></span>sul <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _8\"></span>dell\u2019avviamento <span class=\"_ _8\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>bilancio <span class=\"_ _8\"></span>separato <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _0\"></span> dicembre 2022, pari <span class=\"_ _0\"></span>a 20.054 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, \u00e8 <span class=\"_ _0\"></span>stato ritenuto che <span class=\"_ _0\"></span>il valore isc<span class=\"_ _0\"></span>ritto non <span class=\"_ _0\"></span>debba essere oggetto di svalutazione.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-60-2": {
   "value": "Nota 3 \u2013 Partecipazione in societ\u00e0 collegate La <span class=\"_ _a\"></span>voce, <span class=\"_ _a\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>856 <span class=\"_ _a\"></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>riconducibile <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>25% <span class=\"_ _9\"></span>della <span class=\"_ _a\"></span>partecipazione <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>capitale <span class=\"_ _a\"></span>sociale<span class=\"_ _0\"></span> della <span class=\"ff4\">Bucksense Inc. </span>acquisita<span class=\"_ _0\"></span> con l\u2019operazione di <span class=\"ff4\">Reverse Acquisition</span>.  La <span class=\"_ _3\"></span>partecipazione <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>collegata <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>valutata <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _1\"></span>in <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>criterio <span class=\"_ _1\"></span>dell\u2019<span class=\"ff4\">equity </span>method<span class=\"ff1\"> rilevando <span class=\"_ _1\"></span>il risultato della <span class=\"_ _1\"></span>partecipata di per<span class=\"_ _1\"></span>tinenza della <span class=\"ff4\">Softlab S.p.A.</span>, <span class=\"_ _1\"></span>negativo e <span class=\"_ _1\"></span>pari a <span class=\"_ _1\"></span>146 </span>migliaia <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span>euro. <span class=\"_ _7\"> </span>Il <span class=\"_ _4\"> </span>valore <span class=\"_ _7\"> </span>della <span class=\"_ _4\"> </span>pa<span class=\"_ _0\"></span>rtecipazione <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _4\"> </span>stato <span class=\"_ _7\"> </span>oggetto <span class=\"_ _7\"> </span>di <span class=\"_ _4\"> </span><span class=\"ff4\">impairment <span class=\"_ _7\"> </span>test</span> <span class=\"_ _4\"> </span>da <span class=\"_ _7\"> </span>parte <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>egli amministratori; <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>test <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>emerso <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>d\u2019uso <span class=\"_ _a\"></span>superiore <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>valore <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>iscrizione <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>conseguenza<span class=\"_ _0\"></span> non \u00e8 stato necessario procedere ad alcuna svalutazione a conto e<span class=\"_ _0\"></span>conomico. Con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alle <span class=\"_ _a\"></span>principali <span class=\"_ _a\"></span>assunzioni <span class=\"_ _0\"></span>effettuate <span class=\"_ _a\"></span>nella <span class=\"_ _0\"></span>stima <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>si rimanda <span class=\"_ _1b\"> </span>a <span class=\"_ _1a\"> </span>quanto <span class=\"_ _1a\"> </span>descritto <span class=\"_ _1a\"> </span>nel <span class=\"_ _1a\"> </span>paragrafo <span class=\"_ _1b\"> </span><span class=\"ff4\">3.8 <span class=\"_ _1a\"> </span>PRINCIPALI <span class=\"_ _1a\"> </span>FATTORI <span class=\"_ _1a\"> </span>DI <span class=\"_ _1a\"> </span>INCERTEZZE </span>NELL\u2019EFFETTUAZIONE                       DELLE STIME E ASSUNZIONI UTI<span class=\"_ _0\"></span>LIZZATE<span class=\"ff1\">. </span>Di seguito si riporta la movimentazione del valore della<span class=\"_ _0\"></span> partecipazione: (m<span class=\"_ _3\"></span>ig<span class=\"_ _0\"></span>liaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span>u<span class=\"_ _a\"></span>ro<span class=\"_ _a\"></span>)Pa<span class=\"_ _1\"></span>rteci<span class=\"_ _a\"></span>p<span class=\"_ _11\"></span>azion<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> S<span class=\"_ _a\"></span>v<span class=\"_ _11\"></span>a<span class=\"_ _1\"></span>luta<span class=\"_ _3\"></span>z<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>ne Pa<span class=\"_ _1\"></span>rteci<span class=\"_ _a\"></span>p<span class=\"_ _11\"></span>azi<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>ne Ris<span class=\"_ _9\"></span>ulta<span class=\"_ _3\"></span>to<span class=\"_ _3\"></span> p<span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>-<span class=\"_ _1\"></span>q<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>ta<span class=\"_ _3\"></span> 20<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>1i<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>p<span class=\"_ _11\"></span>air<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>tes<span class=\"_ _a\"></span>t3<span class=\"_ _0\"></span>1<span class=\"_ _a\"></span>.12<span class=\"_ _a\"></span>.20<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>21<span class=\"_ _1\"></span>.0<span class=\"_ _3\"></span>0<span class=\"_ _1\"></span>2(1<span class=\"_ _1\"></span>4<span class=\"_ _3\"></span>6)-<span class=\"_ _15e\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>    <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _53\"> </span>8<span class=\"_ _1\"></span>5<span class=\"_ _3\"></span>6La <span class=\"_ _3\"></span>seguente <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>riepiloga <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>informazioni <span class=\"_ _3\"></span>finanziare <span class=\"_ _3\"></span>dell\u2019investimento <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>Gruppo <span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _3\"></span><span class=\"ff4\">Bucksense </span>Inc.<span class=\"ff1\"> </span>Stato<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>trimoni<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>le Bucksen<span class=\"_ _1\"></span>se(mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)31/12/2022<span class=\"_ _10e\"> </span>31/12/2021A<span class=\"_ _3\"></span>tti<span class=\"_ _1\"></span>vi<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _15f\"> </span>1.<span class=\"_ _0\"></span>191<span class=\"_ _30\"> </span>1.<span class=\"_ _0\"></span>344A<span class=\"_ _3\"></span>tti<span class=\"_ _1\"></span>vi<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _0\"></span>correnti<span class=\"_ _160\"> </span>3.<span class=\"_ _0\"></span>574<span class=\"_ _30\"> </span>3.<span class=\"_ _0\"></span>896P<span class=\"_ _a\"></span>assi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 non <span class=\"_ _a\"></span>correnti<span class=\"_ _dd\"> </span>4.<span class=\"_ _0\"></span>142<span class=\"_ _161\"> </span>3.6<span class=\"_ _0\"></span>91P<span class=\"_ _a\"></span>assi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 c<span class=\"_ _0\"></span>orrenti<span class=\"_ _162\"> </span>1.<span class=\"_ _0\"></span>905<span class=\"_ _30\"> </span>2.<span class=\"_ _0\"></span>248Patr<span class=\"_ _3\"></span>imo<span class=\"_ _9\"></span>nio<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Netto<span class=\"_ _163\"> </span>(1.282)<span class=\"_ _164\"> </span>(699)Quota <span class=\"_ _0\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>patri<span class=\"_ _1\"></span>moni<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>di<span class=\"_ _1\"></span> pe<span class=\"_ _0\"></span>rti<span class=\"_ _3\"></span>enza <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Gruppo <span class=\"_ _0\"></span>25%(321)<span class=\"_ _bb\"> </span>(175)Valo<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i c<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>ico<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>della <span class=\"_ _a\"></span>par<span class=\"_ _3\"></span>tecipazio<span class=\"_ _a\"></span>ne8561.0<span class=\"_ _0\"></span>02La tabella sopra riporta <span class=\"_ _1\"></span>una variazione della quota di <span class=\"_ _1\"></span>patrimonio netto di pertinenza <span class=\"_ _1\"></span>del Gruppo, pari a <span class=\"_ _18\"> </span>146 <span class=\"_ _17\"> </span>migliai<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _18\"> </span>euro, <span class=\"_ _18\"> </span>contabilizzato <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>conto <span class=\"_ _18\"> </span>economico <span class=\"_ _18\"> </span>nella<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>v<span class=\"_ _0\"></span>oce <span class=\"_ _18\"> </span>\u201cSvalutazione <span class=\"_ _18\"> </span>delle partecipazioni contabilizz<span class=\"_ _0\"></span>ate secondo il metodo del Patrimonio Netto\u201d (Nota 25). Con<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>ec<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>mico Buck<span class=\"_ _0\"></span>sen<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e(mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>o)31/12/2022Ri<span class=\"_ _3\"></span>cavi<span class=\"_ _165\"> </span>7.<span class=\"_ _0\"></span>840A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ri<span class=\"_ _1\"></span>cavi<span class=\"_ _166\"> </span>410T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _167\"> </span>8.<span class=\"_ _0\"></span>250Materi<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>pri<span class=\"_ _1\"></span>me,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>semi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>avorati<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>prodotti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _51\"> </span>(2)Servi<span class=\"_ _3\"></span>zi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>esterni<span class=\"_ _168\"> </span>(4.<span class=\"_ _0\"></span>998)Godi<span class=\"_ _1\"></span>mento beni<span class=\"_ _1\"></span> di<span class=\"_ _1\"></span> t<span class=\"_ _0\"></span>erzi<span class=\"_ _1f\"> </span>(22)Costi<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _1\"></span> per<span class=\"_ _0\"></span>sonal<span class=\"_ _3\"></span>e<span class=\"_ _130\"> </span>(2.<span class=\"_ _0\"></span>541)A<span class=\"_ _3\"></span>mmortame<span class=\"_ _0\"></span>nti<span class=\"_ _3\"></span> <span class=\"_ _169\"> </span>(642)A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>costi<span class=\"_ _16a\"> </span>(168)RISULT<span class=\"_ _3\"></span>AT<span class=\"_ _1\"></span>O O<span class=\"_ _0\"></span>PE<span class=\"_ _3\"></span>RAT<span class=\"_ _3\"></span>IVO <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>E<span class=\"_ _3\"></span>BIT<span class=\"_ _3\"></span>)<span class=\"_ _c8\"> </span>(123)P<span class=\"_ _a\"></span>roventi<span class=\"_ _1\"></span> e <span class=\"_ _0\"></span>oneri<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri(457)RISULT<span class=\"_ _3\"></span>AT<span class=\"_ _1\"></span>O A<span class=\"_ _0\"></span>NT<span class=\"_ _3\"></span>E<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>IMPO<span class=\"_ _0\"></span>ST<span class=\"_ _3\"></span>E(580)Imposte <span class=\"_ _0\"></span>sul<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>reddi<span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>eser<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>zi<span class=\"_ _3\"></span>o<span class=\"_ _16b\"> </span>(21)UT<span class=\"_ _3\"></span>ILE<span class=\"_ _1\"></span>/(PE<span class=\"_ _3\"></span>RDIT<span class=\"_ _1\"></span>A) DE<span class=\"_ _1\"></span>LL'E<span class=\"_ _3\"></span>SE<span class=\"_ _3\"></span>RCIZ<span class=\"_ _3\"></span>IO<span class=\"_ _16c\"> </span>(601)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-62-2": {
   "value": "Nota 4 \u2013 Imposte differite attive La <span class=\"_ _9\"></span>voce, <span class=\"_ _20\"></span>pari <span class=\"_ _20\"></span>a <span class=\"_ _9\"></span>2.042 <span class=\"_ _20\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _20\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _20\"></span>relativa <span class=\"_ _20\"></span>alla <span class=\"_ _20\"></span>rilevazione <span class=\"_ _9\"></span>delle<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>imposte <span class=\"_ _9\"></span>differite<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>su <span class=\"_ _20\"></span>perdite pregresse <span class=\"_ _3\"></span>maturate <span class=\"_ _3\"></span>dall\u2019all<span class=\"_ _0\"></span>ora <span class=\"_ _3\"></span>Acotel <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>cquisite <span class=\"_ _3\"></span>nell\u2019ambit<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>dell\u2019operazione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span><span class=\"ff4\">Reverse <span class=\"_ _3\"></span>Acquisition <span class=\"_ _3\"></span><span class=\"ff1\">del </span></span>30 luglio 2020, al netto degli uti<span class=\"_ _0\"></span>lizzi nell\u2019esercizio 2022. (migli<span class=\"_ _3\"></span>aia di<span class=\"_ _1\"></span> euro)Attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _1\"></span> pe<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span>pos<span class=\"_ _9\"></span>te<span class=\"_ _20\"></span> V<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ioni in<span class=\"_ _1\"></span> Attiv<span class=\"_ _0\"></span>it\u00e0<span class=\"_ _1\"></span> pe<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span>pos<span class=\"_ _9\"></span>te<span class=\"_ _20\"></span> Utili<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>odi<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>f<span class=\"_ _11\"></span>e<span class=\"_ _20\"></span>ri<span class=\"_ _3\"></span>te<span class=\"_ _20\"></span> <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _a\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1au<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span>n<span class=\"_ _1\"></span>todi<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>f<span class=\"_ _3\"></span>e<span class=\"_ _9\"></span>r<span class=\"_ _1\"></span>it<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span> <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>.2<span class=\"_ _a\"></span>22<span class=\"_ _1\"></span>.55<span class=\"_ _3\"></span>0<span class=\"_ _30\"> </span>-<span class=\"_ _16d\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>   <span class=\"_ _b4\"> </span>(5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _3\"></span>)<span class=\"_ _16e\"> </span>2<span class=\"_ _1\"></span>.04<span class=\"_ _3\"></span>2La var<span class=\"_ _1\"></span>iazione in <span class=\"_ _1\"></span>diminuzione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>dovuta all\u2019ef<span class=\"_ _1\"></span>fetto fiscale <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span>le ret<span class=\"_ _1\"></span>tifiche per <span class=\"_ _1\"></span>adeguamento <span class=\"_ _1\"></span>allo IAS <span class=\"_ _1\"></span>19 del <span class=\"_ _6\"> </span>TFR <span class=\"_ _5\"> </span>e <span class=\"_ _6\"> </span>delle <span class=\"_ _5\"> </span>valutaz<span class=\"_ _0\"></span>ioni <span class=\"_ _6\"> </span>attuaria<span class=\"_ _0\"></span>li. <span class=\"_ _6\"> </span>L\u2019util<span class=\"_ _0\"></span>izzo <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _6\"> </span>dovuto <span class=\"_ _5\"> </span>alla <span class=\"_ _5\"> </span>quota <span class=\"_ _6\"> </span>ria<span class=\"_ _0\"></span>ssorbibile <span class=\"_ _5\"> </span>pari <span class=\"_ _6\"> </span>all\u201980% dell\u2019IRES dell\u2019esercizio.<span class=\"fs0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-63-2": {
   "value": "Nota 5 -<span class=\"fs0\"> </span>Crediti commerciali Tale <span class=\"_ _4\"></span>voce <span class=\"_ _4\"> </span>rappresenta <span class=\"_ _4\"></span>i <span class=\"_ _4\"> </span>crediti <span class=\"_ _4\"> </span>commerc<span class=\"_ _0\"></span>iali <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>netto <span class=\"_ _4\"> </span>delle <span class=\"_ _4\"> </span>svalutazioni <span class=\"_ _4\"> </span>a<span class=\"_ _0\"></span>pportate <span class=\"_ _4\"> </span>per <span class=\"_ _4\"> </span>adeguarli <span class=\"_ _4\"> </span>al valore di presunto realizzo cos\u00ec come dettagliat<span class=\"_ _0\"></span>o nella seguente tabella:<span class=\"_ _0\"></span> (m<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>gli<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>a di e<span class=\"_ _1\"></span>uro)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>-2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _153\"> </span>31<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>1<span class=\"_ _13e\"> </span>V<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>io<span class=\"_ _0\"></span>neCredi<span class=\"_ _11\"></span>ti<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso c<span class=\"_ _0\"></span>l<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _16f\"> </span>4<span class=\"_ _1\"></span>.64<span class=\"_ _3\"></span>1<span class=\"_ _140\"> </span>4<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>9<span class=\"_ _2a\"> </span>4<span class=\"_ _3\"></span>5<span class=\"_ _1\"></span>2Credi<span class=\"_ _11\"></span>ti<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso c<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>rrel<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _170\"> </span>8<span class=\"_ _3\"></span>14<span class=\"_ _a3\"> </span>2.2<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>9<span class=\"_ _129\"> </span>(1<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>43<span class=\"_ _3\"></span>5)F<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>sval<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>taz<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>di<span class=\"_ _11\"></span>ti<span class=\"_ _171\"> </span>(1<span class=\"_ _3\"></span>32<span class=\"_ _3\"></span>)<span class=\"_ _b1\"> </span>(1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _a5\"> </span>2To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>le<span class=\"_ _9\"></span> <span class=\"_ _172\"> </span>5<span class=\"_ _0\"></span>.3<span class=\"_ _a\"></span>2<span class=\"_ _a\"></span>3<span class=\"_ _10e\"> </span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _12a\"> </span>(9<span class=\"_ _a\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)I crediti netti verso clienti sono in<span class=\"_ _0\"></span>tegralmente esigibili entro 12 mesi.  Il <span class=\"_ _9\"></span>64% <span class=\"_ _9\"></span>del <span class=\"_ _20\"></span>totale <span class=\"_ _20\"></span>dei <span class=\"_ _9\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>verso <span class=\"_ _20\"></span>clienti <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _20\"></span>relativo <span class=\"_ _9\"></span>a <span class=\"_ _20\"></span>posizioni <span class=\"_ _20\"></span>creditorie <span class=\"_ _9\"></span>nei <span class=\"_ _9\"></span>confronti<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>G<span class=\"_ _0\"></span>ruppo Vodafone (22%), del Gruppo Amplifon<span class=\"ff4\"> </span>(17%) e di Groupama Assicurazioni S.<span class=\"_ _0\"></span>p.A. (25%). I cre<span class=\"_ _1\"></span>diti verso correlate sono relativi <span class=\"_ _1\"></span>prevalentemente<span class=\"_ _0\"></span> all\u2019ero<span class=\"_ _1\"></span>gazione di servizi da parte <span class=\"_ _1\"></span>del personale Softlab <span class=\"_ _7\"> </span>nei <span class=\"_ _7\"> </span>confronti <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>controllante <span class=\"_ _7\"> </span>Softlab <span class=\"_ _7\"> </span>Tech, <span class=\"_ _7\"> </span>per <span class=\"_ _7\"> </span>15 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>controllante Softlab Holding, <span class=\"_ _0\"></span>per 178 <span class=\"_ _0\"></span>migliai<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>euro, della <span class=\"_ _0\"></span>correlata Wiseview, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>165 <span class=\"_ _0\"></span>migliaia di <span class=\"_ _0\"></span>euro e <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>a correlata Softlab Digi 453 migliaia<span class=\"_ _0\"></span> di euro.<span class=\"fs0\"> </span>Di seguito esponiamo la movimentazione del fondo sva<span class=\"_ _0\"></span>lutazione crediti commerciali verso clienti i<span class=\"_ _0\"></span>n migliaia di euro intervenuta nell\u2019esercizio:<span class=\"_ _0\"></span> (m<span class=\"_ _1\"></span>igliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>)Saldo<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembr<span class=\"_ _1\"></span>e 2021<span class=\"_ _173\"> </span>134A<span class=\"_ _3\"></span>ccant<span class=\"_ _0\"></span>onamenti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>2022<span class=\"_ _c\"> </span><span class=\"ff4\">-<span class=\"_ _174\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> </span>Uti<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>zzi<span class=\"_ _1\"></span> 2022<span class=\"_ _175\"> </span>2Saldo<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembr<span class=\"_ _1\"></span>e 2022<span class=\"_ _173\"> </span>132Nel 2022 il Gruppo non ha effettuato accantonam<span class=\"_ _0\"></span>enti per perdite attese su crediti commerciali. Si ritiene che il valore contabile dei crediti comme<span class=\"_ _0\"></span>rciali approssimi il loro valore di mercato. Nota 6 \u2013 Attivit\u00e0 contrattuali Non risultano attivit\u00e0 contrattuali al termine dell\u2019e<span class=\"_ _0\"></span>sercizio 2022. Nota 7 - Altre attivit\u00e0 correnti Al <span class=\"_ _a\"></span>31 <span class=\"_ _9\"></span>dicembre <span class=\"_ _9\"></span>2022, <span class=\"_ _a\"></span>le <span class=\"_ _9\"></span>Altre <span class=\"_ _a\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _a\"></span>correnti<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>sono <span class=\"_ _9\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>3.066 <span class=\"_ _9\"></span>migliaia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro <span class=\"_ _a\"></span>e <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>compongono secondo quanto dettagliato nella tabella segu<span class=\"_ _0\"></span>ente: (i<span class=\"_ _1\"></span>n m<span class=\"_ _0\"></span>igl<span class=\"_ _3\"></span>iaia di<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>uro)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>-2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _9f\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>-2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>1<span class=\"_ _176\"> </span>V<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>ioneCredi<span class=\"_ _11\"></span>ti<span class=\"_ _3\"></span> p<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r i<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>po<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>te pagate<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _11\"></span>'<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ero<span class=\"_ _bb\"> </span>1<span class=\"_ _3\"></span>04<span class=\"_ _177\"></span>   <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>10<span class=\"_ _3\"></span>5<span class=\"_ _178\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _4b\"> </span>(1<span class=\"_ _3\"></span>)Ant<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>p<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fo<span class=\"_ _1\"></span>rn<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>to<span class=\"_ _1\"></span>ri<span class=\"_ _179\"> </span>6<span class=\"_ _177\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>3<span class=\"_ _178\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>3Al<span class=\"_ _3\"></span>tri<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>ti<span class=\"_ _3\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso Erari<span class=\"_ _3\"></span>o<span class=\"_ _17a\"> </span>3<span class=\"_ _3\"></span>13<span class=\"_ _177\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _17b\"> </span>2<span class=\"_ _1\"></span>9<span class=\"_ _177\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _3d\"> </span>2<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4Credi<span class=\"_ _11\"></span>ti<span class=\"_ _3\"></span> v<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rso i<span class=\"_ _11\"></span>m<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>res<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>rre<span class=\"_ _0\"></span>l<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>te<span class=\"_ _17c\"> </span>2<span class=\"_ _1\"></span>.21<span class=\"_ _3\"></span>0<span class=\"_ _178\"></span>   <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _c8\"> </span>4<span class=\"_ _1\"></span>8<span class=\"_ _177\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _17d\"> </span>2<span class=\"_ _1\"></span>.16<span class=\"_ _3\"></span>2Al<span class=\"_ _3\"></span>tri<span class=\"_ _17e\"> </span>4<span class=\"_ _3\"></span>64<span class=\"_ _177\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _67\"> </span>4<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _177\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _61\"> </span>21F<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>l<span class=\"_ _11\"></span>ut<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _a\"></span>re<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>ti<span class=\"_ _3\"></span> di<span class=\"_ _11\"></span>v<span class=\"_ _1\"></span>ers<span class=\"_ _0\"></span>i<span class=\"_ _17f\"> </span>(3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>)<span class=\"_ _cc\"> </span>(24<span class=\"_ _3\"></span>)<span class=\"_ _ac\"> </span><span class=\"ff4\">-<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>le<span class=\"_ _9\"></span> <span class=\"_ _13c\"> </span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _a\"></span>6<span class=\"_ _180\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _53\"> </span>6<span class=\"_ _a\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _174\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9I <span class=\"_ _7\"> </span>Credit<span class=\"_ _0\"></span>i <span class=\"_ _6\"> </span>per <span class=\"_ _7\"> </span>im<span class=\"_ _0\"></span>poste <span class=\"_ _6\"> </span>indirette <span class=\"_ _6\"> </span>sui <span class=\"_ _6\"> </span>consumi <span class=\"_ _6\"> </span>pagate <span class=\"_ _6\"> </span>all\u2019estero,<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>pari <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>104 <span class=\"_ _6\"> </span>mig<span class=\"_ _0\"></span>liaia <span class=\"_ _6\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _6\"> </span>son<span class=\"_ _0\"></span>o riconducibili <span class=\"_ _14\"> </span>ai <span class=\"_ _14\"> </span>c<span class=\"_ _0\"></span>rediti <span class=\"_ _13\"> </span>fiscali <span class=\"_ _14\"> </span>delle <span class=\"_ _14\"> </span>controllate<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>estere. <span class=\"_ _13\"> </span>Il <span class=\"_ _14\"> </span>credito <span class=\"_ _13\"> </span>in <span class=\"_ _14\"> </span>oggetto <span class=\"_ _14\"> </span>\u00e8 <span class=\"_ _13\"> </span>sostanzialment<span class=\"_ _0\"></span>e riconducibile <span class=\"_ _20\"></span>all\u2019antic<span class=\"_ _0\"></span>ipo <span class=\"_ _8\"></span>pagato <span class=\"_ _8\"></span>all\u2019autorit\u00e0 <span class=\"_ _8\"></span>fiscale <span class=\"_ _8\"></span>indiana <span class=\"_ _20\"></span>a <span class=\"_ _8\"></span>fronte<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>cont<span class=\"_ _0\"></span>enzioso <span class=\"_ _20\"></span>in <span class=\"_ _8\"></span>essere, <span class=\"_ _8\"></span>sul quale <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _13\"> </span>stan<span class=\"_ _0\"></span>ziato <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>bito <span class=\"_ _13\"> </span>tributario <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>sensi<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>dell\u2019IFRIC <span class=\"_ _13\"> </span>23. <span class=\"_ _13\"> </span>Si<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>rim<span class=\"_ _0\"></span>anda <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _13\"> </span><span class=\"ff4\">3.16 </span>CONTENZIOSI E PASSIVIT\u00c0 POTENZIALI<span class=\"ff1\"> per maggiori dettagli.<span class=\"_ _0\"></span> </span>Circa il 70% delle altre att<span class=\"_ _0\"></span>ivit\u00e0 correnti \u00e8 costituito da risconti attivi. Si ritiene che il valore contabile delle altre attivit<span class=\"_ _0\"></span>\u00e0 correnti approssimi il loro va<span class=\"_ _0\"></span>lore di mercato. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-65-2": {
   "value": "Nota 8 \u2013<span class=\"fs0\"> </span>Attivit\u00e0 e passivit\u00e0 finanziarie  Di seguito <span class=\"_ _0\"></span>si riporta <span class=\"_ _0\"></span>un riepilogo <span class=\"_ _0\"></span>delle attivit<span class=\"_ _0\"></span>\u00e0 finanziarie, <span class=\"_ _0\"></span>diverse dalle <span class=\"_ _0\"></span>disponib<span class=\"_ _0\"></span>ilit\u00e0 liquid<span class=\"_ _0\"></span>e e mezzi equivalenti, possedute dal Gruppo al 31 dicembre <span class=\"_ _0\"></span>2022. Attivit\u00e0 finanziarie<span class=\"_ _0\"></span> non correnti La <span class=\"_ _4\"> </span>voce, <span class=\"_ _7\"> </span>pari <span class=\"_ _4\"> </span>a <span class=\"_ _7\"> </span>3.697 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _4\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _4\"> </span>riconducibile <span class=\"_ _4\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"> </span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _4\"> </span>al <span class=\"_ _7\"> </span><span class=\"ff4\">fair <span class=\"_ _7\"> </span>value <span class=\"_ _4\"> </span></span>del <span class=\"_ _7\"> </span>credito finanziario <span class=\"_ _8\"></span>va<span class=\"_ _0\"></span>ntato <span class=\"_ _4\"></span>dalla <span class=\"_ _8\"></span><span class=\"ff4\">Sof<span class=\"_ _0\"></span>tlab <span class=\"_ _4\"> </span>S.p.A.</span> <span class=\"_ _8\"></span>nei <span class=\"_ _4\"> </span>confronti <span class=\"_ _4\"> </span>della <span class=\"_ _8\"></span><span class=\"ff4\">Bucksense <span class=\"_ _4\"> </span>Inc</span>. <span class=\"_ _4\"></span>e <span class=\"_ _8\"></span>acquisito <span class=\"_ _4\"> </span>nell\u2019ambito dell\u2019Operazione <span class=\"_ _5\"> </span>di <span class=\"_\"> </span><span class=\"ff4\">Reverse <span class=\"_ _5\"> </span>Acquisiti<span class=\"_ _0\"></span>on</span> <span class=\"_ _5\"> </span>commentato <span class=\"_\"> </span>nel <span class=\"_ _5\"> </span>precedente <span class=\"_\"> </span>paragraf<span class=\"_ _1\"></span>o <span class=\"_\"> </span><span class=\"ff4\">3.8 <span class=\"_ _6\"> </span>P<span class=\"_ _0\"></span>RINCIPALI </span>FATTORI DI <span class=\"_ _3\"></span>INCE<span class=\"_ _0\"></span>RTEZZE NELL\u2019EFFETTUAZIONE  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span> DELLE STIME <span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>ASSUNZIONI UTILIZZATE<span class=\"ff1\">, a cui si rimanda. <span class=\"ff3 fs5 fc5\"> </span></span>Il <span class=\"_ _5\"> </span>credito <span class=\"_\"> </span>finanziario <span class=\"_ _5\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>oggetto <span class=\"_ _6\"> </span>\u00e8 <span class=\"_\"> </span>stato <span class=\"_ _5\"> </span>va<span class=\"_ _0\"></span>lutato <span class=\"_\"> </span>nell\u2019ambito <span class=\"_\"> </span>del<span class=\"_ _1\"></span>l\u2019IFRS <span class=\"_\"> </span>9 <span class=\"_ _5\"> </span>trattandosi <span class=\"_\"> </span>di <span class=\"_\"> </span>attivit\u00e0 finanziaria.  Con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alle <span class=\"_ _a\"></span>principali <span class=\"_ _a\"></span>assunzioni <span class=\"_ _0\"></span>effettuate <span class=\"_ _a\"></span>nella <span class=\"_ _0\"></span>stima <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>si rimanda <span class=\"_ _1b\"> </span>a <span class=\"_ _1a\"> </span>quanto <span class=\"_ _1a\"> </span>descritto <span class=\"_ _1a\"> </span>nel <span class=\"_ _1a\"> </span>paragrafo <span class=\"_ _1b\"> </span><span class=\"ff4\">3.8 <span class=\"_ _1a\"> </span>PRINCIPALI <span class=\"_ _1a\"> </span>FATTORI <span class=\"_ _1a\"> </span>DI <span class=\"_ _1a\"> </span>INCERTEZZE </span>NELL\u2019EFFETTUAZIONE                       DELLE STIME E ASSUNZIONI UTI<span class=\"_ _0\"></span>LIZZATE<span class=\"ff1\">. </span>Di <span class=\"_ _20\"></span>seguito <span class=\"_ _8\"></span>sono <span class=\"_ _20\"></span>ripo<span class=\"_ _0\"></span>rtati <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>input <span class=\"_ _20\"></span>non <span class=\"_ _8\"></span>osservabil<span class=\"_ _0\"></span>i <span class=\"_ _20\"></span>significativi <span class=\"_ _8\"></span>util<span class=\"_ _0\"></span>izzati <span class=\"_ _20\"></span>nelle<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>misurazioni <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span><span class=\"ff4\">fair </span>value<span class=\"ff1\"> <span class=\"_ _7\"> </span>classi<span class=\"_ _0\"></span>ficati <span class=\"_ _6\"> </span>nel <span class=\"_ _7\"> </span>Li<span class=\"_ _0\"></span>vello <span class=\"_ _6\"> </span>3 <span class=\"_ _6\"> </span>della <span class=\"_ _7\"> </span>ge<span class=\"_ _0\"></span>rarchia <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span></span>fair <span class=\"_ _6\"> </span>value<span class=\"ff1\">, <span class=\"_ _7\"> </span>insie<span class=\"_ _0\"></span>me <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>un'analisi <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>sensibilit<span class=\"_ _0\"></span>\u00e0 </span>quantitativa al 31 dicembre 2022.<span class=\"_ _0\"></span> te<span class=\"_ _9\"></span>cnica di im<span class=\"_ _3\"></span>put s<span class=\"_ _a\"></span>ig<span class=\"_ _0\"></span>nif<span class=\"_ _3\"></span>ica<span class=\"_ _1\"></span>tivi v<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>taz<span class=\"_ _3\"></span>io<span class=\"_ _0\"></span>nen<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>n o<span class=\"_ _0\"></span>s<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>ilis<span class=\"_ _a\"></span>e<span class=\"_ _9\"></span>ns<span class=\"_ _a\"></span>itivit\u00e0Un<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span>/dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u20191<span class=\"_ _1\"></span>% <span class=\"_ _0\"></span>determ<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>nerebb<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span> un<span class=\"_ _3\"></span> M<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>to<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> dei<span class=\"_ _3\"></span> fl<span class=\"_ _3\"></span>ussi<span class=\"_ _3\"></span> Sco<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>sc<span class=\"_ _0\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di<span class=\"_ _11\"></span> d<span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _3\"></span>/i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>remen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>e<span class=\"_ _4\"> </span></span> ri<span class=\"_ _3\"></span>spett<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> 4<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>me<span class=\"_ _9\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>o<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>id<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ssa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>ual<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>tii<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ademp<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>enz<span class=\"_ _3\"></span>am<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>ru<span class=\"_ _1\"></span>o e <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> 45<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ai<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uroUn<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span>/dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u20191<span class=\"_ _1\"></span>% <span class=\"_ _0\"></span>determ<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>nerebb<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span> un<span class=\"_ _3\"></span> Opz<span class=\"_ _3\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _9\"></span> pu<span class=\"_ _1\"></span>t s<span class=\"_ _9\"></span>u M<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>to<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> Bl<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>k<span class=\"_ _1\"></span>-d<span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _3\"></span>/i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>remen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>e<span class=\"_ _4\"> </span></span> ri<span class=\"_ _3\"></span>spett<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> 3<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nz<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>nto <span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>ciSh<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>es<span class=\"_ _181\"> </span>Tass<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span> f<span class=\"_ _0\"></span>ree<span class=\"_ _0\"></span>-ri<span class=\"_ _3\"></span>skm<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>ro e <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> 3 m<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _3\"></span>i<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>roUn<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span>/dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u20195<span class=\"_ _1\"></span>% <span class=\"_ _0\"></span>determ<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>nerebb<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span> un<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _3\"></span>/i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>remen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>e<span class=\"_ _4\"> </span></span> ri<span class=\"_ _3\"></span>spett<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> 1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> P<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>o<span class=\"_ _3\"></span>tm<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>ro e <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> 13<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ai<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uroIl <span class=\"_ _20\"></span><span class=\"ff4\">Management</span> <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>Softlab <span class=\"_ _8\"></span>ritiene <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>recuperabile <span class=\"_ _20\"></span>sulla <span class=\"_ _20\"></span>base <span class=\"_ _8\"></span>delle <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>rospettive <span class=\"_ _20\"></span>economiche <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span> finanziarie <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>medio-lungo <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>della <span class=\"_ _4\"> </span>collegata, <span class=\"_ _8\"></span>cos\u00ec <span class=\"_ _8\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>evidenziate <span class=\"_ _4\"></span>all\u2019interno <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span><span class=\"ff4\">business </span>plan <span class=\"ff1\">redatto da </span>Bucksense Inc.<span class=\"ff1\">.  </span>Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riporta <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>riep<span class=\"_ _1\"></span>ilogo delle <span class=\"_ _3\"></span>passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>etenute <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022. Passivit\u00e0 finanziarie non correnti Al 31 dicem<span class=\"_ _1\"></span>bre 2021 le <span class=\"_ _1\"></span>Passivit\u00e0 finanziarie <span class=\"_ _1\"></span>non correnti, pari a <span class=\"_ _3\"></span>2.478 migli<span class=\"_ _0\"></span>aia di eu<span class=\"_ _1\"></span>ro, sono rel<span class=\"_ _1\"></span>ative alla quota oltre 12 mesi<span class=\"_ _0\"></span> del debito del<span class=\"_ _0\"></span> finanziamento acc<span class=\"_ _0\"></span>eso presso Banca Profilo pe<span class=\"_ _0\"></span>r 2.381 migliaia di e<span class=\"_ _0\"></span>uro e <span class=\"_ _0\"></span>all\u2019applic<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>IFRS 16 <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _0\"></span>dete<span class=\"_ _0\"></span>nuti <span class=\"_ _0\"></span>dalle societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>che hanno una durata residua superiore a 12 mesi per 97 migl<span class=\"_ _0\"></span>iaia di euro. Passivit\u00e0 finanziarie correnti Al 31 dicembre 2022 le Passivit\u00e0 finanziarie correnti, pari a 887 mig<span class=\"_ _0\"></span>liaia di euro, includono: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">837 migliaia di euro, la quota entro i 12 mesi del fi<span class=\"_ _1\"></span>nanziamento acceso presso Banca Profilo; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">50 <span class=\"_ _a\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _9\"></span>derivante<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dall\u2019applicazione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _9\"></span>quota <span class=\"_ _20\"></span>entro <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>mesi <span class=\"_ _9\"></span>della<span class=\"_ _0\"></span> </span></span>passivit\u00e0 <span class=\"_ _20\"></span>IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _20\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _20\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _20\"></span>detenuti<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>dalle <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>che <span class=\"_ _20\"></span>hanno <span class=\"_ _20\"></span>una<span class=\"_ _0\"></span> durata residua superiore a 12 mesi. Di <span class=\"_ _a\"></span>seguito <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>riporta <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>ra<span class=\"_ _0\"></span>ffronto <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>valore <span class=\"_ _9\"></span>contabile <span class=\"_ _9\"></span>ed <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span><span class=\"ff4\">fair <span class=\"_ _9\"></span>value</span> <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>31 dicembre 2022: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)Valo<span class=\"_ _0\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>ntabile<span class=\"_ _182\"> </span>F<span class=\"_ _3\"></span>air<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>valueAttivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>entiCredi<span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>vs <span class=\"_ _0\"></span>Bucksense <span class=\"_ _0\"></span>Inc.<span class=\"_ _183\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _6c\"> </span>3.697<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _ba\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _185\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>entiDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>banche<span class=\"_ _186\"> </span>2.<span class=\"_ _0\"></span>381<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _185\"> </span>2.<span class=\"_ _0\"></span>381<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>tri<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _187\"> </span>97<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _188\"> </span>97<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> Passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>entiDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>banche<span class=\"_ _134\"> </span>837<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _d7\"> </span>837<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>tri<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _187\"> </span>50<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _188\"> </span>50<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _ba\"> </span>3.<span class=\"_ _0\"></span>365<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _185\"> </span>3.<span class=\"_ _0\"></span>365<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Di seguito <span class=\"_ _3\"></span>si riporta un <span class=\"_ _3\"></span>riepilogo degli <span class=\"_ _1\"></span>strumenti fi<span class=\"_ _1\"></span>nanziari, divers<span class=\"_ _1\"></span>i dalle <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>sponib<span class=\"_ _0\"></span>ilit\u00e0 liquide <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>mezzi equivalenti, posseduti dal Gruppo al 31 dicembre 2022: F<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nanziamenti Attivit\u00e0 d<span class=\"_ _0\"></span>i FVTPL*<span class=\"_ _4c\"> </span>FVTOCI**(mi<span class=\"_ _0\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>euro)e c<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>editinego<span class=\"_ _0\"></span>zia<span class=\"_ _0\"></span>zio<span class=\"_ _0\"></span>neAttivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>enti:Credi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _1\"></span>ari<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>Bucksense <span class=\"_ _0\"></span>Inc.<span class=\"_ _ec\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _189\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _17b\"> </span>676Attivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>en<span class=\"_ _0\"></span>ti:A<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tre <span class=\"_ _0\"></span>atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nan<span class=\"_ _0\"></span>zi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span>e<span class=\"_ _101\"> </span>-<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _139\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Fondi<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>vesti<span class=\"_ _1\"></span>mento<span class=\"_ _18c\"> </span>-<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18d\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Credi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>credi<span class=\"_ _1\"></span>ti<span class=\"_ _11b\"> </span>8.389<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _107\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _73\"> </span>8.389<span class=\"_ _182\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _63\"> </span>676-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Passivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>no<span class=\"_ _a\"></span>n <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>enti:Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>anzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>banche e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _161\"> </span>2.<span class=\"_ _0\"></span>478<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _107\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Passivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>en<span class=\"_ _0\"></span>ti:Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>anzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>banche e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _37\"> </span>88<span class=\"_ _0\"></span>7<span class=\"_ _18a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _35\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ed <span class=\"_ _0\"></span>alt<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span> debi<span class=\"_ _1\"></span>ti<span class=\"_ _18e\"> </span>9.70<span class=\"_ _0\"></span>0<span class=\"_ _18a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _107\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _8d\"> </span>13.<span class=\"_ _0\"></span>065-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAvailableforsaleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-65-3": {
   "value": "Nota 8 \u2013<span class=\"fs0\"> </span>Attivit\u00e0 e passivit\u00e0 finanziarie  Di seguito <span class=\"_ _0\"></span>si riporta <span class=\"_ _0\"></span>un riepilogo <span class=\"_ _0\"></span>delle attivit<span class=\"_ _0\"></span>\u00e0 finanziarie, <span class=\"_ _0\"></span>diverse dalle <span class=\"_ _0\"></span>disponib<span class=\"_ _0\"></span>ilit\u00e0 liquid<span class=\"_ _0\"></span>e e mezzi equivalenti, possedute dal Gruppo al 31 dicembre <span class=\"_ _0\"></span>2022. Attivit\u00e0 finanziarie<span class=\"_ _0\"></span> non correnti La <span class=\"_ _4\"> </span>voce, <span class=\"_ _7\"> </span>pari <span class=\"_ _4\"> </span>a <span class=\"_ _7\"> </span>3.697 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _4\"> </span>di <span class=\"_ _7\"> </span>euro, <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _4\"> </span>riconducibile <span class=\"_ _4\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _4\"> </span>valuta<span class=\"_ _0\"></span>zione <span class=\"_ _4\"> </span>al <span class=\"_ _7\"> </span><span class=\"ff4\">fair <span class=\"_ _7\"> </span>value <span class=\"_ _4\"> </span></span>del <span class=\"_ _7\"> </span>credito finanziario <span class=\"_ _8\"></span>va<span class=\"_ _0\"></span>ntato <span class=\"_ _4\"></span>dalla <span class=\"_ _8\"></span><span class=\"ff4\">Sof<span class=\"_ _0\"></span>tlab <span class=\"_ _4\"> </span>S.p.A.</span> <span class=\"_ _8\"></span>nei <span class=\"_ _4\"> </span>confronti <span class=\"_ _4\"> </span>della <span class=\"_ _8\"></span><span class=\"ff4\">Bucksense <span class=\"_ _4\"> </span>Inc</span>. <span class=\"_ _4\"></span>e <span class=\"_ _8\"></span>acquisito <span class=\"_ _4\"> </span>nell\u2019ambito dell\u2019Operazione <span class=\"_ _5\"> </span>di <span class=\"_\"> </span><span class=\"ff4\">Reverse <span class=\"_ _5\"> </span>Acquisiti<span class=\"_ _0\"></span>on</span> <span class=\"_ _5\"> </span>commentato <span class=\"_\"> </span>nel <span class=\"_ _5\"> </span>precedente <span class=\"_\"> </span>paragraf<span class=\"_ _1\"></span>o <span class=\"_\"> </span><span class=\"ff4\">3.8 <span class=\"_ _6\"> </span>P<span class=\"_ _0\"></span>RINCIPALI </span>FATTORI DI <span class=\"_ _3\"></span>INCE<span class=\"_ _0\"></span>RTEZZE NELL\u2019EFFETTUAZIONE  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span> DELLE STIME <span class=\"_ _1\"></span>E <span class=\"_ _1\"></span>ASSUNZIONI UTILIZZATE<span class=\"ff1\">, a cui si rimanda. <span class=\"ff3 fs5 fc5\"> </span></span>Il <span class=\"_ _5\"> </span>credito <span class=\"_\"> </span>finanziario <span class=\"_ _5\"> </span>in<span class=\"_ _0\"></span> <span class=\"_\"> </span>oggetto <span class=\"_ _6\"> </span>\u00e8 <span class=\"_\"> </span>stato <span class=\"_ _5\"> </span>va<span class=\"_ _0\"></span>lutato <span class=\"_\"> </span>nell\u2019ambito <span class=\"_\"> </span>del<span class=\"_ _1\"></span>l\u2019IFRS <span class=\"_\"> </span>9 <span class=\"_ _5\"> </span>trattandosi <span class=\"_\"> </span>di <span class=\"_\"> </span>attivit\u00e0 finanziaria.  Con <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>alle <span class=\"_ _a\"></span>principali <span class=\"_ _a\"></span>assunzioni <span class=\"_ _0\"></span>effettuate <span class=\"_ _a\"></span>nella <span class=\"_ _0\"></span>stima <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019attivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>si rimanda <span class=\"_ _1b\"> </span>a <span class=\"_ _1a\"> </span>quanto <span class=\"_ _1a\"> </span>descritto <span class=\"_ _1a\"> </span>nel <span class=\"_ _1a\"> </span>paragrafo <span class=\"_ _1b\"> </span><span class=\"ff4\">3.8 <span class=\"_ _1a\"> </span>PRINCIPALI <span class=\"_ _1a\"> </span>FATTORI <span class=\"_ _1a\"> </span>DI <span class=\"_ _1a\"> </span>INCERTEZZE </span>NELL\u2019EFFETTUAZIONE                       DELLE STIME E ASSUNZIONI UTI<span class=\"_ _0\"></span>LIZZATE<span class=\"ff1\">. </span>Di <span class=\"_ _20\"></span>seguito <span class=\"_ _8\"></span>sono <span class=\"_ _20\"></span>ripo<span class=\"_ _0\"></span>rtati <span class=\"_ _8\"></span>gli <span class=\"_ _8\"></span>input <span class=\"_ _20\"></span>non <span class=\"_ _8\"></span>osservabil<span class=\"_ _0\"></span>i <span class=\"_ _20\"></span>significativi <span class=\"_ _8\"></span>util<span class=\"_ _0\"></span>izzati <span class=\"_ _20\"></span>nelle<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>misurazioni <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span><span class=\"ff4\">fair </span>value<span class=\"ff1\"> <span class=\"_ _7\"> </span>classi<span class=\"_ _0\"></span>ficati <span class=\"_ _6\"> </span>nel <span class=\"_ _7\"> </span>Li<span class=\"_ _0\"></span>vello <span class=\"_ _6\"> </span>3 <span class=\"_ _6\"> </span>della <span class=\"_ _7\"> </span>ge<span class=\"_ _0\"></span>rarchia <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span></span>fair <span class=\"_ _6\"> </span>value<span class=\"ff1\">, <span class=\"_ _7\"> </span>insie<span class=\"_ _0\"></span>me <span class=\"_ _7\"> </span>a <span class=\"_ _6\"> </span>un'analisi <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>sensibilit<span class=\"_ _0\"></span>\u00e0 </span>quantitativa al 31 dicembre 2022.<span class=\"_ _0\"></span> te<span class=\"_ _9\"></span>cnica di im<span class=\"_ _3\"></span>put s<span class=\"_ _a\"></span>ig<span class=\"_ _0\"></span>nif<span class=\"_ _3\"></span>ica<span class=\"_ _1\"></span>tivi v<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>lu<span class=\"_ _1\"></span>taz<span class=\"_ _3\"></span>io<span class=\"_ _0\"></span>nen<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>n o<span class=\"_ _0\"></span>s<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>e<span class=\"_ _20\"></span>r<span class=\"_ _1\"></span>vab<span class=\"_ _1\"></span>ilis<span class=\"_ _a\"></span>e<span class=\"_ _9\"></span>ns<span class=\"_ _a\"></span>itivit\u00e0Un<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span>/dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u20191<span class=\"_ _1\"></span>% <span class=\"_ _0\"></span>determ<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>nerebb<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span> un<span class=\"_ _3\"></span> M<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>to<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> dei<span class=\"_ _3\"></span> fl<span class=\"_ _3\"></span>ussi<span class=\"_ _3\"></span> Sco<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>sc<span class=\"_ _0\"></span>h<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span> di<span class=\"_ _11\"></span> d<span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _3\"></span>/i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>remen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>e<span class=\"_ _4\"> </span></span> ri<span class=\"_ _3\"></span>spett<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> 4<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span> Fin<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>nz<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span>me<span class=\"_ _9\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>o<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>id<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ssa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>tt<span class=\"_ _1\"></span>ual<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>tii<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ademp<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>enz<span class=\"_ _3\"></span>am<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>ru<span class=\"_ _1\"></span>o e <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> 45<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ai<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uroUn<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span>/dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u20191<span class=\"_ _1\"></span>% <span class=\"_ _0\"></span>determ<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>nerebb<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span> un<span class=\"_ _3\"></span> Opz<span class=\"_ _3\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _9\"></span> pu<span class=\"_ _1\"></span>t s<span class=\"_ _9\"></span>u M<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>to<span class=\"_ _1\"></span>do<span class=\"_ _3\"></span> Bl<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>k<span class=\"_ _1\"></span>-d<span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _3\"></span>/i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>remen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>e<span class=\"_ _4\"> </span></span> ri<span class=\"_ _3\"></span>spett<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> 3<span class=\"_ _1\"></span> f<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nz<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>me<span class=\"_ _a\"></span>nto <span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>ciSh<span class=\"_ _3\"></span>ol<span class=\"_ _3\"></span>es<span class=\"_ _181\"> </span>Tass<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span> f<span class=\"_ _0\"></span>ree<span class=\"_ _0\"></span>-ri<span class=\"_ _3\"></span>skm<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>ro e <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> 3 m<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _3\"></span>i<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>roUn<span class=\"_ _1\"></span> i<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span>/dec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u20195<span class=\"_ _1\"></span>% <span class=\"_ _0\"></span>determ<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>nerebb<span class=\"_ _3\"></span>e<span class=\"_ _a\"></span> un<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>ec<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>ento<span class=\"_ _3\"></span>/i<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>remen<span class=\"_ _1\"></span>to<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ff4\">f<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ir<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>e<span class=\"_ _4\"> </span></span> ri<span class=\"_ _3\"></span>spett<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _1\"></span>ament<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> 1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span> P<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> Sp<span class=\"_ _1\"></span>o<span class=\"_ _3\"></span>tm<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>gl<span class=\"_ _11\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>ro e <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> 13<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>ai<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uroIl <span class=\"_ _20\"></span><span class=\"ff4\">Management</span> <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>Softlab <span class=\"_ _8\"></span>ritiene <span class=\"_ _20\"></span>il <span class=\"_ _8\"></span>credito <span class=\"_ _8\"></span>recuperabile <span class=\"_ _20\"></span>sulla <span class=\"_ _20\"></span>base <span class=\"_ _8\"></span>delle <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>rospettive <span class=\"_ _20\"></span>economiche <span class=\"_ _20\"></span>e<span class=\"_ _0\"></span> finanziarie <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>medio-lungo <span class=\"_ _8\"></span>termine <span class=\"_ _8\"></span>della <span class=\"_ _4\"> </span>collegata, <span class=\"_ _8\"></span>cos\u00ec <span class=\"_ _8\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>evidenziate <span class=\"_ _4\"></span>all\u2019interno <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span><span class=\"ff4\">business </span>plan <span class=\"ff1\">redatto da </span>Bucksense Inc.<span class=\"ff1\">.  </span>Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>riporta <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>riep<span class=\"_ _1\"></span>ilogo delle <span class=\"_ _3\"></span>passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>etenute <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022. Passivit\u00e0 finanziarie non correnti Al 31 dicem<span class=\"_ _1\"></span>bre 2021 le <span class=\"_ _1\"></span>Passivit\u00e0 finanziarie <span class=\"_ _1\"></span>non correnti, pari a <span class=\"_ _3\"></span>2.478 migli<span class=\"_ _0\"></span>aia di eu<span class=\"_ _1\"></span>ro, sono rel<span class=\"_ _1\"></span>ative alla quota oltre 12 mesi<span class=\"_ _0\"></span> del debito del<span class=\"_ _0\"></span> finanziamento acc<span class=\"_ _0\"></span>eso presso Banca Profilo pe<span class=\"_ _0\"></span>r 2.381 migliaia di e<span class=\"_ _0\"></span>uro e <span class=\"_ _0\"></span>all\u2019applic<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>IFRS 16 <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>contratti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _0\"></span>dete<span class=\"_ _0\"></span>nuti <span class=\"_ _0\"></span>dalle societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>che hanno una durata residua superiore a 12 mesi per 97 migl<span class=\"_ _0\"></span>iaia di euro. Passivit\u00e0 finanziarie correnti Al 31 dicembre 2022 le Passivit\u00e0 finanziarie correnti, pari a 887 mig<span class=\"_ _0\"></span>liaia di euro, includono: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">837 migliaia di euro, la quota entro i 12 mesi del fi<span class=\"_ _1\"></span>nanziamento acceso presso Banca Profilo; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">50 <span class=\"_ _a\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>passivit\u00e0 <span class=\"_ _9\"></span>derivante<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dall\u2019applicazione <span class=\"_ _9\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _9\"></span>quota <span class=\"_ _20\"></span>entro <span class=\"_ _9\"></span>12 <span class=\"_ _9\"></span>mesi <span class=\"_ _9\"></span>della<span class=\"_ _0\"></span> </span></span>passivit\u00e0 <span class=\"_ _20\"></span>IFRS <span class=\"_ _8\"></span>16 <span class=\"_ _20\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _20\"></span>contratti <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span><span class=\"ff4\">leasing</span> <span class=\"_ _20\"></span>detenuti<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>dalle <span class=\"_ _8\"></span>societ\u00e0 <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>Gruppo <span class=\"_ _8\"></span>che <span class=\"_ _20\"></span>hanno <span class=\"_ _20\"></span>una<span class=\"_ _0\"></span> durata residua superiore a 12 mesi. Di <span class=\"_ _a\"></span>seguito <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>riporta <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>ra<span class=\"_ _0\"></span>ffronto <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>valore <span class=\"_ _9\"></span>contabile <span class=\"_ _9\"></span>ed <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span><span class=\"ff4\">fair <span class=\"_ _9\"></span>value</span> <span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _a\"></span>finanziari <span class=\"_ _9\"></span>al <span class=\"_ _a\"></span>31 dicembre 2022: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)Valo<span class=\"_ _0\"></span>re<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>ntabile<span class=\"_ _182\"> </span>F<span class=\"_ _3\"></span>air<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>valueAttivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>entiCredi<span class=\"_ _3\"></span>to <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>vs <span class=\"_ _0\"></span>Bucksense <span class=\"_ _0\"></span>Inc.<span class=\"_ _183\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _6c\"> </span>3.697<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _ba\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _185\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>entiDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>banche<span class=\"_ _186\"> </span>2.<span class=\"_ _0\"></span>381<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _185\"> </span>2.<span class=\"_ _0\"></span>381<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>tri<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _187\"> </span>97<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _188\"> </span>97<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> Passivit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _3\"></span>ie<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>entiDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> ve<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>banche<span class=\"_ _134\"> </span>837<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _d7\"> </span>837<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>tri<span class=\"_ _1\"></span> fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _187\"> </span>50<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _188\"> </span>50<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _ba\"> </span>3.<span class=\"_ _0\"></span>365<span class=\"_ _184\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _185\"> </span>3.<span class=\"_ _0\"></span>365<span class=\"_ _184\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Di seguito <span class=\"_ _3\"></span>si riporta un <span class=\"_ _3\"></span>riepilogo degli <span class=\"_ _1\"></span>strumenti fi<span class=\"_ _1\"></span>nanziari, divers<span class=\"_ _1\"></span>i dalle <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>sponib<span class=\"_ _0\"></span>ilit\u00e0 liquide <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>mezzi equivalenti, posseduti dal Gruppo al 31 dicembre 2022: F<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nanziamenti Attivit\u00e0 d<span class=\"_ _0\"></span>i FVTPL*<span class=\"_ _4c\"> </span>FVTOCI**(mi<span class=\"_ _0\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>euro)e c<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>editinego<span class=\"_ _0\"></span>zia<span class=\"_ _0\"></span>zio<span class=\"_ _0\"></span>neAttivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>enti:Credi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>o fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _1\"></span>ari<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>Bucksense <span class=\"_ _0\"></span>Inc.<span class=\"_ _ec\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _189\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _17b\"> </span>676Attivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>en<span class=\"_ _0\"></span>ti:A<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>tre <span class=\"_ _0\"></span>atti<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nan<span class=\"_ _0\"></span>zi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span>e<span class=\"_ _101\"> </span>-<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _139\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Fondi<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>vesti<span class=\"_ _1\"></span>mento<span class=\"_ _18c\"> </span>-<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18d\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Credi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>credi<span class=\"_ _1\"></span>ti<span class=\"_ _11b\"> </span>8.389<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _107\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _73\"> </span>8.389<span class=\"_ _182\"> </span>3.<span class=\"_ _0\"></span>697<span class=\"_ _63\"> </span>676-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Passivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>no<span class=\"_ _a\"></span>n <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>enti:Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>anzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>banche e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _161\"> </span>2.<span class=\"_ _0\"></span>478<span class=\"_ _18a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _107\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Passivit\u00e0 f<span class=\"_ _0\"></span>inanziar<span class=\"_ _3\"></span>ie <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>en<span class=\"_ _0\"></span>ti:Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>anzi<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>banche e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>atori<span class=\"_ _37\"> </span>88<span class=\"_ _0\"></span>7<span class=\"_ _18a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _35\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> ed <span class=\"_ _0\"></span>alt<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span> debi<span class=\"_ _1\"></span>ti<span class=\"_ _18e\"> </span>9.70<span class=\"_ _0\"></span>0<span class=\"_ _18a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _107\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _8d\"> </span>13.<span class=\"_ _0\"></span>065-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _18b\"> </span>-<span class=\"_ _189\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-68-2": {
   "value": "Nota 9 -<span class=\"fs0\"> </span>Disponibili<span class=\"_ _0\"></span>t\u00e0 li<span class=\"_ _1\"></span>quide e<span class=\"_ _0\"></span> mezzi equivalenti Tale <span class=\"_ _8\"></span>voce <span class=\"_ _4\"></span>comprende: <span class=\"_ _8\"></span>(i) <span class=\"_ _4\"></span>depositi <span class=\"_ _8\"></span>bancari <span class=\"_ _8\"></span>per <span class=\"_ _4\"></span>2.135 <span class=\"_ _8\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>euro <span class=\"_ _20\"></span>e <span class=\"_ _4\"> </span>(ii) <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>naro <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>cassa <span class=\"_ _20\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _8\"></span>1 migliaio di euro.  Il Consiglio <span class=\"_ _0\"></span>di Ammi<span class=\"_ _0\"></span>nistrazione della <span class=\"_ _0\"></span><span class=\"ff4\">Acotel Int<span class=\"_ _0\"></span>eractive India <span class=\"_ _0\"></span>Private <span class=\"_ _0\"></span>Limited</span>, <span class=\"_ _0\"></span>prudenzialmente, h<span class=\"_ _0\"></span>a ritenuto <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>mantenere <span class=\"_\"> </span>in <span class=\"_ _5\"> </span>India <span class=\"_ _6\"> </span>le <span class=\"_ _5\"> </span>dis<span class=\"_ _0\"></span>ponibilit\u00e0 <span class=\"_\"> </span>liquide <span class=\"_ _6\"> </span>pari <span class=\"_\"> </span>a <span class=\"_ _6\"> </span>698 <span class=\"_\"> </span>migliaia <span class=\"_ _6\"> </span>di <span class=\"_\"> </span>euro <span class=\"_ _6\"> </span>a <span class=\"_\"> </span>causa <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span>l contenzioso <span class=\"_ _20\"></span>fisc<span class=\"_ _0\"></span>ale <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>corso, <span class=\"_ _8\"></span>cos\u00ec <span class=\"_ _8\"></span>come <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>escritto <span class=\"_ _8\"></span>nel <span class=\"_ _8\"></span>successivo <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _8\"></span><span class=\"ff4\">3.16 <span class=\"_ _8\"></span>CONTENZIOSI <span class=\"_ _4\"></span>E </span>PASSIVIT\u00c0 POTENZIALI<span class=\"ff1\"> delle note al bilancio co<span class=\"_ _0\"></span>nsolidato, a cui si rimanda. </span>I <span class=\"_ _3\"></span>depositi <span class=\"_ _1\"></span>bancari <span class=\"_ _3\"></span>rappresenta<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>i <span class=\"_ _1\"></span>saldi <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>chiusura <span class=\"_ _3\"></span>dell\u2019esercizio <span class=\"_ _1\"></span>dei <span class=\"_ _3\"></span>conti <span class=\"_ _1\"></span>correnti <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ccesi <span class=\"_ _3\"></span>dalle <span class=\"_ _1\"></span>societ\u00e0 del Gruppo presso gli istituti di <span class=\"_ _0\"></span>credito. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-69-2": {
   "value": "Nota 10 -<span class=\"fs0\"> </span>Patrimonio netto del Grupp<span class=\"_ _0\"></span>o Tra <span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>prospetti <span class=\"_ _a\"></span>contabili <span class=\"_ _9\"></span>\u00e8 <span class=\"_ _0\"></span>inserito <span class=\"_ _a\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dettaglio<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>della <span class=\"_ _0\"></span>movime<span class=\"_ _0\"></span>ntazione <span class=\"_ _0\"></span>del <span class=\"_ _a\"></span>Patr<span class=\"_ _0\"></span>imonio <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tercorsa nell\u2019esercizio. Al 31 <span class=\"_ _3\"></span>dicembre 2022 il <span class=\"_ _1\"></span>Capitale sociale interamente <span class=\"_ _1\"></span>versato della <span class=\"_ _1\"></span><span class=\"ff4\">Softlab S.p.A.<span class=\"ff1\"> <span class=\"_ _1\"></span>\u00e8 ra<span class=\"_ _1\"></span>ppresentato da <span class=\"_ _1\"></span>n. </span></span>13.510.889 azioni ordinarie.  Al 31 <span class=\"_ _3\"></span>dicembre 2022 <span class=\"_ _1\"></span>risultano iscritte, a <span class=\"_ _3\"></span>riduzione del <span class=\"_ _1\"></span>Patrimonio Netto <span class=\"_ _1\"></span>consolidato, per <span class=\"_ _3\"></span>un valore <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> 871 migliaia di euro, n<span class=\"_ _0\"></span>\u00b0 56.425 azioni ordinarie a<span class=\"_ _0\"></span>cquistate dall\u2019allora <span class=\"ff4\">Ac<span class=\"_ _0\"></span>otel Group S.p.A.</span>, aventi un valore nominale di euro 14.671 e rappresentanti u<span class=\"_ _0\"></span>na frazione pari al 0,42% del capitale soci<span class=\"_ _0\"></span>ale.  Le Altre riserve, pari a -17.984 miglia<span class=\"_ _0\"></span>ia di euro, sono relative a:  \u2010<span class=\"ff8\"> <span class=\"_ _137\"> </span></span>riserva legale, per 373 miglia<span class=\"_ _0\"></span>ia di euro; \u2010<span class=\"ff8\"> <span class=\"_ _137\"> </span></span>l\u2019effetto <span class=\"_ _25\"> </span>a <span class=\"_ _23\"> </span>patrimonio <span class=\"_ _23\"> </span>netto <span class=\"_ _23\"> </span>delle <span class=\"_ _25\"> </span><span class=\"ff4\">business<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>acquisition <span class=\"_ _23\"> </span>under <span class=\"_ _25\"> </span>common <span class=\"_ _23\"> </span>control</span> <span class=\"_ _23\"> </span>(<span class=\"ff4\">Ramo </span>Insurance<span class=\"ff1\">), per -5.938 euro; </span>\u2010<span class=\"ff8\"> <span class=\"_ _137\"> </span></span>l\u2019effetto a patrimonio netto dell\u2019applicazione dell<span class=\"_ _0\"></span>o IAS 19, per -92 migliaia di euro; \u2010<span class=\"ff8\"> <span class=\"_ _137\"> </span></span>riserve <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>utili <span class=\"_ _9\"></span>e <span class=\"_ _20\"></span>perdite <span class=\"_ _9\"></span>portati <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>nuovo, <span class=\"_ _9\"></span>negative <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>12.327 <span class=\"_ _9\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>si <span class=\"_ _9\"></span>sono formate, <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>rincipalmente, <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>allineare <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>Patrimonio <span class=\"_ _1\"></span>Netto <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>pertinenza <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>Capogruppo <span class=\"_ _1\"></span>alla struttura <span class=\"_ _13\"> </span>patrimoniale <span class=\"_ _25\"> </span>dell\u2019acquirente <span class=\"_ _13\"> </span>giuridica, <span class=\"_ _25\"> </span>come <span class=\"_ _13\"> </span>previsto <span class=\"_ _13\"> </span>dall\u2019IFRS <span class=\"_ _25\"> </span>3 <span class=\"_ _13\"> </span>nell\u2019ambito dell\u2019operazione di <span class=\"ff4\">Reverse Acquisition</span>. (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>euro)PA<span class=\"_ _1\"></span>TR<span class=\"_ _1\"></span>I<span class=\"_ _3\"></span>M<span class=\"_ _1\"></span>ONI<span class=\"_ _1\"></span>O NE<span class=\"_ _1\"></span>TT<span class=\"_ _1\"></span>O<span class=\"_ _18f\"> </span> 31.12.2022 Capi<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>al<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>e <span class=\"_ _190\"> </span>3.512Ris<span class=\"_ _0\"></span>erv<span class=\"_ _0\"></span>a sovr<span class=\"_ _0\"></span>app<span class=\"_ _0\"></span>rez<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>o a<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>on<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _191\"> </span>18.418Ris<span class=\"_ _0\"></span>erv<span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>eg<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _192\"> </span>373-Az<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>i pr<span class=\"_ _0\"></span>opr<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>e <span class=\"_ _193\"> </span>(87<span class=\"_ _0\"></span>1)Ef<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>ett<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a Revers<span class=\"_ _0\"></span>e A<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>quis<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>on I<span class=\"_ _3\"></span>FRS 3 (12<span class=\"_ _0\"></span>.327)Ef<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>ett<span class=\"_ _1\"></span>o del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a BC<span class=\"_ _1\"></span>UC<span class=\"_ _1\"></span>C(5.938)Alt<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ve-<span class=\"_ _0\"></span>IA<span class=\"_ _3\"></span>S 19 <span class=\"_ _194\"> </span>(92)Ris<span class=\"_ _0\"></span>erv<span class=\"_ _0\"></span>e di<span class=\"_ _0\"></span> t<span class=\"_ _1\"></span>ra<span class=\"_ _0\"></span>du<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _169\"> </span>127U<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>ovo<span class=\"_ _5b\"> </span>3.071U<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>il<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>'<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>erci<span class=\"_ _0\"></span>zio 2022<span class=\"_ _195\"> </span>3.168Totale<span class=\"_ _0\"></span> PN<span class=\"_ _1\"></span> d<span class=\"_ _3\"></span>i Gr<span class=\"_ _3\"></span>u<span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>p<span class=\"_ _3\"></span>o 31.12.2022<span class=\"_ _d6\"> </span>9.441Le <span class=\"_ _4\"> </span>altre <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _4\"> </span>Gruppo <span class=\"_ _4\"> </span>non <span class=\"_ _4\"> </span>posseggono <span class=\"_ _4\"> </span>azioni <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span><span class=\"ff4\">Softlab <span class=\"_ _4\"></span>S.p.A.</span>, <span class=\"_ _4\"> </span>n\u00e9 <span class=\"_ _8\"></span>direttamente, <span class=\"_ _4\"> </span>n\u00e9 <span class=\"_ _4\"> </span>tramite societ\u00e0 fiduciaria o per interposta persona n\u00e9 ne hanno acquis<span class=\"_ _0\"></span>tate o vendute durante l\u2019esercizio. Al <span class=\"_ _13\"> </span>31 <span class=\"_ _13\"> </span>dicembre <span class=\"_ _14\"> </span>2022 <span class=\"_ _13\"> </span><span class=\"ff4\">Softlab <span class=\"_ _13\"> </span>S.p.A.</span> <span class=\"_ _13\"> </span>non <span class=\"_ _13\"> </span>possiede <span class=\"_ _14\"> </span>azioni <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>quote <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>societ\u00e0 <span class=\"_ _13\"> </span>controllanti, <span class=\"_ _13\"> </span>n\u00e9 direttamente, <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _20\"></span>tramite <span class=\"_ _8\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _20\"></span>fiduciaria<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>inte<span class=\"_ _0\"></span>rposta <span class=\"_ _20\"></span>persona, <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _20\"></span>n<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>ha <span class=\"_ _20\"></span>acquis<span class=\"_ _0\"></span>tate <span class=\"_ _20\"></span>o <span class=\"_ _8\"></span>vendute durante l\u2019esercizio. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-71-2": {
   "value": "Nota 11 - TFR e altri fondi <span class=\"_ _0\"></span>relativi al personale Al 31 dicem<span class=\"_ _1\"></span>bre 2022, la <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>TFR e <span class=\"_ _1\"></span>altri fondi relativi <span class=\"_ _1\"></span>al personale <span class=\"_ _1\"></span>\u00e8 pari <span class=\"_ _1\"></span>a 2.637 migliaia di<span class=\"_ _1\"></span> euro <span class=\"_ _1\"></span>ed include <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _0\"></span>accantonati <span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>favore <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>personale <span class=\"_ _0\"></span>dipendente <span class=\"_ _a\"></span>per il <span class=\"_ _a\"></span>tra<span class=\"_ _0\"></span>ttamento <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>fine <span class=\"_ _0\"></span>rapporto, calcolati <span class=\"_ _20\"></span>secondo <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>metodologia <span class=\"_ _8\"></span>attuariale <span class=\"_ _8\"></span>esposta <span class=\"_ _20\"></span>in <span class=\"_ _8\"></span>sede <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>commento <span class=\"_ _4\"></span>dei <span class=\"_ _9\"></span>criteri <span class=\"_ _20\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>valutazione adottati, al netto delle eventuali antic<span class=\"_ _0\"></span>ipazioni concesse ai dipendenti.  Nella tabella successiva \u00e8 dettagliata la moviment<span class=\"_ _0\"></span>azione intercorsa nell\u2019esercizio: (m<span class=\"_ _12\"></span>i<span class=\"_ _20\"> </span>gl<span class=\"_ _9\"> </span>i<span class=\"_ _20\"> </span>ai<span class=\"_ _9\"></span>a <span class=\"_ _1\"></span>di<span class=\"_ _9\"> </span> <span class=\"_ _1\"></span>e<span class=\"_ _11\"></span>ur<span class=\"_ _20\"> </span>o)31 d<span class=\"_ _3\"></span>ic<span class=\"_ _11\"></span>e<span class=\"_ _11\"></span>m<span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _3\"></span> 20<span class=\"_ _1\"></span>22<span class=\"_ _f6\"> </span>31 d<span class=\"_ _3\"></span>ic<span class=\"_ _11\"></span>e<span class=\"_ _11\"></span>m<span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>r<span class=\"_ _9\"></span>e<span class=\"_ _11\"></span> 2021S<span class=\"_ _11\"></span>ald<span class=\"_ _3\"></span>o<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _3\"></span>iz<span class=\"_ _1\"></span>ia<span class=\"_ _1\"></span>le<span class=\"_ _11\"></span> <span class=\"_ _196\"> </span>3.04<span class=\"_ _1\"></span>9<span class=\"_ _183\"> </span>2.295T<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>asfe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>im<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>to<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>R<span class=\"_ _1\"></span>am<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>'Az<span class=\"_ _0\"></span>ien<span class=\"_ _0\"></span>d<span class=\"_ _9\"></span>a<span class=\"_ _197\"> </span>6<span class=\"_ _0\"></span>0<span class=\"_ _fd\"> </span>6<span class=\"_ _a\"></span>8<span class=\"_ _0\"></span>7Ac<span class=\"_ _0\"></span>can<span class=\"_ _a\"></span>to<span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>ti<span class=\"_ _b9\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _a\"></span>6<span class=\"_ _187\"> </span>2<span class=\"_ _a\"></span>9<span class=\"_ _a\"></span>1On<span class=\"_ _a\"></span>er<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>in<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>z<span class=\"_ _0\"></span>iar<span class=\"_ _0\"></span>i<span class=\"_ _198\"> </span>5<span class=\"_ _0\"></span>4<span class=\"_ _199\"> </span>1<span class=\"_ _0\"></span>4Utilizzi<span class=\"_ _19a\"> </span>(<span class=\"_ _0\"></span>6<span class=\"_ _a\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>)<span class=\"_ _19b\"> </span>(<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>1<span class=\"_ _a\"></span>1<span class=\"_ _a\"></span>)Ad<span class=\"_ _a\"></span>eg<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _a\"></span>en<span class=\"_ _a\"></span>to<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>AS <span class=\"_ _0\"></span>1<span class=\"_ _a\"></span>9<span class=\"_ _a\"></span> r<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _a\"></span>ised<span class=\"_ _167\"> </span>-<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>5<span class=\"_ _a\"></span>7<span class=\"_ _19c\"> </span>7<span class=\"_ _0\"></span>5S<span class=\"_ _11\"></span>ald<span class=\"_ _3\"></span>o<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>in<span class=\"_ _3\"></span>ale<span class=\"_ _c6\"> </span>2.638<span class=\"_ _183\"> </span>3.0<span class=\"_ _1\"></span>49Di seguito <span class=\"_ _3\"></span>si riporta <span class=\"_ _1\"></span>il det<span class=\"_ _1\"></span>taglio degli <span class=\"_ _1\"></span>Utili <span class=\"_ _1\"></span>/ <span class=\"_ _1\"></span>(perdite) <span class=\"_ _1\"></span>attuariali rilevati <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>i pian<span class=\"_ _1\"></span>i a <span class=\"_ _3\"></span>benefici definiti <span class=\"_ _1\"></span>che sono <span class=\"_ _23\"> </span>stati <span class=\"_ _17\"> </span>rilevati <span class=\"_ _23\"> </span>tr<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>le <span class=\"_ _23\"> </span>altre <span class=\"_ _17\"> </span>componenti <span class=\"_ _23\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _23\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _23\"> </span>economi<span class=\"_ _0\"></span>co <span class=\"_ _23\"> </span>complessivo <span class=\"_ _17\"> </span>consolidato <span class=\"_ _17\"> </span>e permanentemente esclusi dal conto economico:<span class=\"_ _0\"></span> (m<span class=\"_ _19d\"></span>i<span class=\"_ _9\"></span>gl<span class=\"_ _20\"> </span>i<span class=\"_ _9\"></span>ai<span class=\"_ _9\"></span>a <span class=\"_ _1\"></span>di<span class=\"_ _9\"></span> <span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>ur<span class=\"_ _9\"></span>o)20<span class=\"_ _1\"></span>22<span class=\"_ _19b\"> </span>20<span class=\"_ _1\"></span>21Utili/(p<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>ite)<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _9\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>in<span class=\"_ _a\"></span>an<span class=\"_ _a\"></span>zia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ie<span class=\"_ _163\"> </span>5<span class=\"_ _a\"></span>7<span class=\"_ _a\"></span>0<span class=\"_ _19e\"> </span>3<span class=\"_ _0\"></span>1Utili/(p<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>ite)<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _9\"></span>io<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ip<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>em<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span>g<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>e<span class=\"_ _130\"> </span>-<span class=\"_ _19f\"> </span>-Utili/(p<span class=\"_ _a\"></span>er<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>ite)<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>esp<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a<span class=\"_ _1a0\"> </span>(<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>)<span class=\"_ _19e\"> </span>44257<span class=\"_ _1a1\"> </span>75Il Trattamento di fine rapporto esposto in bil<span class=\"_ _0\"></span>ancio \u00e8 stato calcolato da un attuario indipende<span class=\"_ _0\"></span>nte.  In <span class=\"_ _7\"> </span>applicazione <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>principio<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>contabile <span class=\"_ _5\"> </span>IAS <span class=\"_ _7\"> </span>19, <span class=\"_ _7\"> </span>per <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>valutazione <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>TFR <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _7\"> </span>stata <span class=\"_ _6\"> </span>utili<span class=\"_ _0\"></span>zzata <span class=\"_ _7\"> </span>l<span class=\"_ _0\"></span>a metodologia denominata \u201c<span class=\"ff4\">Project Unit Credit Meth<span class=\"_ _0\"></span>od</span>\u201d che si articola secondo le seguenti fasi: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">proiezione, per cia<span class=\"_ _0\"></span>scun dipe<span class=\"_ _0\"></span>ndente in forza <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>data di <span class=\"_ _0\"></span>valutazione, del <span class=\"_ _0\"></span>TFR <span class=\"_ _0\"></span>gi\u00e0 accantonato </span></span>e delle future quote di TFR che verranno maturate fino all\u2019epoca aleatoria di corrispondenza; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">determinazione, <span class=\"_ _1\"></span>per ciascun dipendente, dei <span class=\"_ _1\"></span>pagamenti probabili di TFR <span class=\"_ _1\"></span>che dovranno <span class=\"_ _1\"></span>essere </span></span>effettuati <span class=\"_ _6\"> </span>dalla <span class=\"_ _5\"> </span>societ\u00e0 <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5\"> </span>caso <span class=\"_ _6\"> </span>di <span class=\"_ _5\"> </span>uscita <span class=\"_ _5\"> </span>del <span class=\"_ _6\"> </span>dip<span class=\"_ _0\"></span>endente <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>ausa <span class=\"_ _6\"> </span>licenziam<span class=\"_ _0\"></span>ento, <span class=\"_ _6\"> </span>dim<span class=\"_ _0\"></span>issioni, inabilit\u00e0, morte e pensionamento nonch\u00e9 a fronte di richiesta di anti<span class=\"_ _0\"></span>cipi; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">attualizzazione, alla data di valutazione, di ciascun<span class=\"_ _0\"></span> pagamento \u201cprobabilizzato\u201d; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">riproporzionamento, <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>ciascun <span class=\"_ _3\"></span>dipendent<span class=\"_ _0\"></span>e, <span class=\"_ _3\"></span>delle pre<span class=\"_ _1\"></span>stazioni <span class=\"_ _3\"></span>\u201c<span class=\"_ _0\"></span>probabilizzate\u201d <span class=\"_ _1\"></span>ed <span class=\"_ _3\"></span>attualizzate<span class=\"_ _0\"></span> </span></span>in <span class=\"_ _23\"> </span>base <span class=\"_ _23\"> </span>all\u2019anzianit\u00e0 <span class=\"_ _23\"> </span>m<span class=\"_ _0\"></span>aturata <span class=\"_ _23\"> </span>alla <span class=\"_ _23\"> </span>data <span class=\"_ _23\"> </span>di <span class=\"_ _23\"> </span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _23\"> </span>rispetto <span class=\"_ _23\"> </span>a <span class=\"_ _23\"> </span>qu<span class=\"_ _0\"></span>ella <span class=\"_ _23\"> </span>complessi<span class=\"_ _0\"></span>va corrispondente alla data aleatoria di liquidazione. Pi\u00f9 in dettaglio, le principali ip<span class=\"_ _0\"></span>otesi finanziarie adottate sono state l<span class=\"_ _0\"></span>e seguenti: vedere importi Il <span class=\"_ _1\"></span>Gruppo ha <span class=\"_ _3\"></span>in Italia un pian<span class=\"_ _1\"></span>o pensionistico <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>benefici def<span class=\"_ _1\"></span>initi. Ne consegue <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>il rendimento <span class=\"_ _1\"></span>atteso dalle <span class=\"_ _6\"> </span>attivit\u00e0 <span class=\"_ _6\"> </span>a <span class=\"_ _7\"> </span>serviz<span class=\"_ _0\"></span>io <span class=\"_ _6\"> </span>del <span class=\"_ _7\"> </span>pia<span class=\"_ _0\"></span>no <span class=\"_ _7\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>benefici <span class=\"_ _7\"> </span>de<span class=\"_ _0\"></span>finiti<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>non <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _6\"> </span>contabilizzato <span class=\"_ _6\"> </span>nel <span class=\"_ _7\"> </span>cont<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>economico. L\u2019interesse sulla pas<span class=\"_ _1\"></span>sivit\u00e0 netta del piano <span class=\"_ _1\"></span>a benefici <span class=\"_ _1\"></span>definiti (al netto delle <span class=\"_ _1\"></span>attivit\u00e0 del <span class=\"_ _1\"></span>piano) \u00e8 <span class=\"_ _1\"></span>invece contabilizzato <span class=\"_ _4\"> </span>nel <span class=\"_ _7\"> </span>conto <span class=\"_ _7\"> </span>economico. <span class=\"_ _4\"> </span>L<span class=\"_ _0\"></span>\u2019interesse <span class=\"_ _7\"> </span>\u00e8 <span class=\"_ _4\"> </span>calcol<span class=\"_ _0\"></span>ato <span class=\"_ _4\"> </span>tramite <span class=\"_ _7\"> </span>l\u2019utilizzo <span class=\"_ _7\"> </span>del <span class=\"_ _4\"> </span>tasso <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>sconto impiegato per la misurazione della passivit\u00e0 o attiv<span class=\"_ _0\"></span>it\u00e0 netta del piano pensionistico. Anche <span class=\"_ _1\"></span>il costo <span class=\"_ _3\"></span>delle<span class=\"_ _0\"></span> prestazioni <span class=\"_ _3\"></span>di lavoro passate <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>non maturate <span class=\"_ _1\"></span>\u2013 <span class=\"_ _1\"></span><span class=\"ff4\">not ves<span class=\"_ _1\"></span>ted<span class=\"ff1\">) non <span class=\"_ _1\"></span>pu\u00f2 es<span class=\"_ _1\"></span>sere <span class=\"_ _1\"></span>differito<span class=\"_ _0\"></span> </span></span>sul <span class=\"_ _0\"></span>periodo di<span class=\"_ _0\"></span> futur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>maturazione. <span class=\"_ _0\"></span>Tutti <span class=\"_ _0\"></span>i <span class=\"_ _a\"></span>costi <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>prestazioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>voro <span class=\"_ _0\"></span>passate <span class=\"_ _0\"></span>sono inve<span class=\"_ _0\"></span>ce riconosciuti <span class=\"_ _9\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>conto <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _20\"></span>alla <span class=\"_ _9\"></span>data <span class=\"_ _20\"></span>che <span class=\"_ _9\"></span>si <span class=\"_ _20\"></span>verifica <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>rima <span class=\"_ _20\"></span>tra <span class=\"_ _9\"></span>quella<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>modific<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>piano <span class=\"_ _20\"></span>o<span class=\"_ _0\"></span> quella del riconoscimento dei corr<span class=\"_ _1\"></span>elati costi di ristrutturazione o cessazione del rapporto di lavoro. Il costo <span class=\"_ _a\"></span>delle <span class=\"_ _a\"></span>prestazioni <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>lavoro <span class=\"_ _a\"></span>passate <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>contabilizzato <span class=\"_ _a\"></span>im<span class=\"_ _0\"></span>mediatamente <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>conto <span class=\"_ _a\"></span>economico <span class=\"_ _9\"></span>se <span class=\"_ _0\"></span>i benefici sono maturati immediatamente con l\u2019int<span class=\"_ _0\"></span>roduzione, o la modifica,<span class=\"_ _0\"></span> del piano pensionistico. Lo <span class=\"_ _8\"></span>IAS <span class=\"_ _20\"></span>19 <span class=\"_ _8\"></span><span class=\"ff4\">revised</span>, <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _20\"></span>i <span class=\"_ _4\"></span>piani <span class=\"_ _20\"></span>a <span class=\"_ _8\"></span>beneficio <span class=\"_ _8\"></span>definito <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _8\"></span><span class=\"ff4\">post-employment</span>, <span class=\"_ _8\"></span>richiede <span class=\"_ _20\"></span>una <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>rie <span class=\"_ _20\"></span>di informazioni aggiuntive: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">analisi <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>sensitivit\u00e0 <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>ciascuna <span class=\"_ _3\"></span>ipotesi attuari<span class=\"_ _1\"></span>ale <span class=\"_ _1\"></span>rilevante <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>fine <span class=\"_ _3\"></span>dell\u2019esercizio, <span class=\"_ _1\"></span>mostrando </span></span>gli <span class=\"_ _22\"> </span>effett<span class=\"_ _0\"></span>i <span class=\"_ _22\"> </span>che <span class=\"_ _15\"> </span>ci <span class=\"_ _15\"> </span>sarebbero <span class=\"_ _22\"> </span>stat<span class=\"_ _0\"></span>i <span class=\"_ _22\"> </span>a <span class=\"_ _15\"> </span>seguito <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>variazioni <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>ipotesi <span class=\"_ _15\"> </span>attuariali ragionevolmente possibili a tale data, in termini as<span class=\"_ _0\"></span>soluti; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">indicazione del contributo per l\u2019esercizio successivo; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">indicazione della durata media finanziaria dell\u2019obblig<span class=\"_ _0\"></span>azione; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">erogazioni previste dal piano. </span></span>Di seguito si riportano tali informazioni: (m<span class=\"_ _11\"></span>i<span class=\"_ _a\"></span>g<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>i<span class=\"_ _9\"> </span>ai<span class=\"_ _9\"> </span>a d<span class=\"_ _1\"></span>i<span class=\"_ _9\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _11\"></span>ur<span class=\"_ _9\"> </span>o<span class=\"_ _0\"></span>)An<span class=\"_ _1\"></span>alis<span class=\"_ _12\"></span>i d<span class=\"_ _3\"></span>i s<span class=\"_ _12\"></span>e<span class=\"_ _11\"></span>n<span class=\"_ _1\"></span>s<span class=\"_ _12\"></span>itivit<span class=\"_ _0\"></span>\u00e0 d<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>i p<span class=\"_ _3\"></span>ar<span class=\"_ _0\"></span>am<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _a\"></span>i valu<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>ivi, <span class=\"_ _1\"></span>s<span class=\"_ _12\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ic<span class=\"_ _11\"></span>e<span class=\"_ _3\"></span> c<span class=\"_ _11\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _12\"></span>t, e<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>az<span class=\"_ _3\"></span>io<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>i p<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>vis<span class=\"_ _12\"></span>te<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>at<span class=\"_ _0\"></span>a m<span class=\"_ _3\"></span>e<span class=\"_ _11\"></span>di<span class=\"_ _1\"></span>a d<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l p<span class=\"_ _3\"></span>ian<span class=\"_ _3\"></span>oT<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>i T<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>i T<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>i T<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>i T<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>i T<span class=\"_ _0\"></span>as<span class=\"_ _12\"></span>s<span class=\"_ _12\"></span>o<span class=\"_ _3\"></span> d<span class=\"_ _1\"></span>i S<span class=\"_ _11\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>vic<span class=\"_ _3\"></span>e<span class=\"_ _11\"></span> E<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>g<span class=\"_ _3\"></span>az<span class=\"_ _1\"></span>io<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i Du<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>a in<span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>az<span class=\"_ _3\"></span>io<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>ein<span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>laz<span class=\"_ _1\"></span>io<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>eat<span class=\"_ _0\"></span>tu<span class=\"_ _1\"></span>aliz<span class=\"_ _3\"></span>za<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>io<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>eatt<span class=\"_ _0\"></span>u<span class=\"_ _1\"></span>aliz<span class=\"_ _3\"></span>z<span class=\"_ _1\"></span>az<span class=\"_ _1\"></span>io<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>etu<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _3\"></span>ve<span class=\"_ _11\"></span>rtu<span class=\"_ _1\"></span>r<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _3\"></span>ve<span class=\"_ _11\"></span>rCo<span class=\"_ _3\"></span>s<span class=\"_ _19d\"></span>tp<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>vis<span class=\"_ _12\"></span>ted<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>l p<span class=\"_ _3\"></span>ian<span class=\"_ _3\"></span>o+0<span class=\"_ _1\"></span>,25%<span class=\"_ _1a2\"> </span>-<span class=\"_ _0\"></span>0,25%<span class=\"_ _b5\"> </span>+0<span class=\"_ _1\"></span>,25%<span class=\"_ _11d\"> </span>-<span class=\"_ _0\"></span>0,25%<span class=\"_ _4a\"> </span>+1<span class=\"_ _1\"></span>%<span class=\"_ _10e\"> </span>-<span class=\"_ _0\"></span>1%<span class=\"_ _1a3\"> </span>2022<span class=\"_ _c0\"> </span>2022<span class=\"_ _1a4\"> </span><span class=\"ff13\">(<span class=\"_ _0\"></span>ann<span class=\"_ _1\"></span>i<span class=\"_ _a\"></span>)</span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>9<span class=\"_ _96\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _1a5\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _6a\"> </span>2<span class=\"_ _a\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _85\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _a\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _96\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>9<span class=\"_ _96\"> </span>3<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>4<span class=\"_ _181\"> </span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span>4",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-74-2": {
   "value": "Nota 12 \u2013<span class=\"ff12 fs7\"> </span>Fondo rischi ed oneri A <span class=\"_ _20\"></span>partire <span class=\"_ _9\"></span>dal <span class=\"_ _20\"></span>bila<span class=\"_ _0\"></span>ncio <span class=\"_ _20\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _20\"></span>dicembre <span class=\"_ _20\"></span>2022, <span class=\"_ _20\"></span>la <span class=\"_ _8\"></span>Societ\u00e0 <span class=\"_ _9\"></span>ha <span class=\"_ _20\"></span>ritenuto <span class=\"_ _20\"></span>opportuno <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>riclassificare <span class=\"_ _9\"></span>nella<span class=\"_ _0\"></span> voce <span class=\"_ _7\"> </span>D<span class=\"_ _0\"></span>ebiti <span class=\"_ _6\"> </span>tri<span class=\"_ _0\"></span>butari <span class=\"_ _6\"> </span>la <span class=\"_ _5\"> </span>stima <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>potenzi<span class=\"_ _0\"></span>ali <span class=\"_ _6\"> </span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>come <span class=\"_ _6\"> </span>ampiamente <span class=\"_ _5\"> </span>descritto <span class=\"_ _6\"> </span>nel <span class=\"_ _6\"> </span>suc<span class=\"_ _0\"></span>cessivo paragrafo <span class=\"_ _9\"></span><span class=\"ff4\">3.16 <span class=\"_ _20\"></span>CONTE<span class=\"_ _0\"></span>NZIOSI <span class=\"_ _20\"></span>E <span class=\"_ _20\"></span>PASSIVIT\u00c0 <span class=\"_ _20\"></span>PO<span class=\"_ _0\"></span>TENZIALI</span>, <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _9\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>rimanda, <span class=\"_ _20\"></span>e <span class=\"_ _9\"></span>l\u2019a<span class=\"_ _0\"></span>ccantonamento delle imposte dirette.  Per tale motivo, la voce Fondo rischi ed oneri \u00e8 pari a 0.<span class=\"ff5\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-75-2": {
   "value": "Nota 13 -<span class=\"ff12 fs7\"> </span>Debiti commerciali<span class=\"ff1\"> </span>Al <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>dicembre <span class=\"_ _4\"> </span>2022 <span class=\"_ _7\"> </span>i <span class=\"_ _4\"> </span>Debiti <span class=\"_ _4\"> </span>commerciali <span class=\"_ _4\"> </span>sono <span class=\"_ _7\"> </span>pari <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>1.594 <span class=\"_ _4\"> </span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _4\"> </span>e <span class=\"_ _4\"> </span>si <span class=\"_ _7\"> </span>compongono secondo quanto dettagliato nella tabella segu<span class=\"_ _0\"></span>ente: (<span class=\"_ _1\"></span>mig<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> eu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>)31-12-2022<span class=\"_ _109\"> </span>31-12-2021<span class=\"_ _1a6\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neDebi<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>commerci<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>parti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrel<span class=\"_ _3\"></span>ate<span class=\"_ _1a7\"> </span>20<span class=\"_ _64\"> </span>92<span class=\"_ _12f\"> </span>(<span class=\"_ _0\"></span>72)V<span class=\"_ _3\"></span>erso <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tri<span class=\"_ _1a8\"> </span>1.<span class=\"_ _0\"></span>578<span class=\"_ _182\"> </span>1.<span class=\"_ _0\"></span>284<span class=\"_ _13f\"> </span>294T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale <span class=\"_ _a3\"> </span>1.<span class=\"_ _0\"></span>598<span class=\"_ _182\"> </span>1.376<span class=\"_ _29\"> </span>222I <span class=\"_ _6\"> </span>debiti <span class=\"_\"> </span>commerciali <span class=\"_ _6\"> </span>verso <span class=\"_\"> </span>part<span class=\"_ _1\"></span>i <span class=\"_\"> </span>co<span class=\"_ _1\"></span>rrelate <span class=\"_ _5\"> </span>includono <span class=\"_ _5\"> </span>principalmente <span class=\"_\"> </span>deb<span class=\"_ _1\"></span>iti <span class=\"_\"> </span>ver<span class=\"_ _1\"></span>so <span class=\"_ _5\"> </span>la <span class=\"_\"> </span>co<span class=\"_ _1\"></span>ntrollante Softlab <span class=\"_ _1\"></span>Tech <span class=\"_ _3\"></span>per <span class=\"_ _1\"></span>prestazioni profe<span class=\"_ _1\"></span>ssionali er<span class=\"_ _1\"></span>ogate <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>person<span class=\"_ _0\"></span>ale <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3\"></span>stess<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>fa<span class=\"_ _0\"></span>vore <span class=\"_ _3\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r attivit\u00e0 dirette ai clienti finali dell<span class=\"_ _0\"></span>a Societ\u00e0. I <span class=\"_ _6\"> </span>Debiti <span class=\"_ _5\"> </span>commerciali <span class=\"_ _6\"> </span>ve<span class=\"_ _0\"></span>rso <span class=\"_ _6\"> </span>altri <span class=\"_ _5\"> </span>ammontano <span class=\"_ _5\"> </span>a <span class=\"_ _6\"> </span>1.578 <span class=\"_ _5\"> </span>migliaia <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>euro <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>sono <span class=\"_ _5\"> </span>riconducibili <span class=\"_ _5\"> </span>alle posizioni aperte nei confronti di <span class=\"_ _0\"></span>fornitori di servizi. Nota 14 \u2013<span class=\"ff12 fs7\"> </span>Passivit\u00e0 contrattuali Tale <span class=\"_ _a\"></span>voce<span class=\"_ _0\"></span>, <span class=\"_ _9\"></span>pari <span class=\"_ _a\"></span>a <span class=\"_ _9\"></span>1.786 <span class=\"_ _20\"></span>migliaia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>e<span class=\"_ _0\"></span>uro, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _9\"></span>relativa <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>quota <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>corrispettiv<span class=\"_ _0\"></span>o <span class=\"_ _9\"></span>ricevuto <span class=\"_ _9\"></span>da <span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>lienti <span class=\"_ _9\"></span>a fronte di servizi da erogare dopo la chiusura dell\u2019e<span class=\"_ _0\"></span>sercizio. Tale <span class=\"_ _0\"></span>passivit\u00e0, <span class=\"_ _0\"></span>rappr<span class=\"_ _0\"></span>esenta, <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>ossequio <span class=\"_ _0\"></span>all\u2019IFRS <span class=\"_ _0\"></span>15, <span class=\"_ _a\"></span>l'obbligazione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>trasferire <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>futuro servizi al cliente o a rimborsare il corrispett<span class=\"_ _0\"></span>ivo ricevuto. \u00c8 prevista l\u2019erogazione del servizio al cliente nei 12 me<span class=\"_ _0\"></span>si successivi alla data del 31 dicembre 2021<span class=\"_ _0\"></span>. Nota 15 -<span class=\"ff12 fs7\"> </span>Debiti tributari<span class=\"ff1\"> </span>La composizione dei Debit<span class=\"_ _0\"></span>i tributari \u00e8 la seguente: (<span class=\"_ _1\"></span>mig<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> eu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>)31-12-2022<span class=\"_ _1a6\"> </span>31-12-2021<span class=\"_ _1a6\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _9\"></span>neDebi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>sosti<span class=\"_ _3\"></span>tuto <span class=\"_ _0\"></span>d'<span class=\"_ _a\"></span>i<span class=\"_ _3\"></span>mposta<span class=\"_ _62\"> </span>286<span class=\"_ _11d\"> </span>502<span class=\"_ _140\"> </span>(216)IV<span class=\"_ _3\"></span>A<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>debi<span class=\"_ _3\"></span>to<span class=\"_ _68\"> </span>1.602<span class=\"_ _27\"> </span>2.<span class=\"_ _0\"></span>480<span class=\"_ _140\"> </span>(878)A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>debi<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>'<span class=\"_ _0\"></span>erari<span class=\"_ _1\"></span>o<span class=\"_ _1a9\"> </span>1.<span class=\"_ _0\"></span>278<span class=\"_ _1aa\"> </span>2<span class=\"_ _c0\"> </span>1.276<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale <span class=\"_ _182\"> </span>3.<span class=\"_ _0\"></span>166<span class=\"_ _27\"> </span>2.<span class=\"_ _0\"></span>984<span class=\"_ _3c\"> </span>182La voce include: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">per 286 migliaia<span class=\"_ _0\"></span> di euro i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>debiti per <span class=\"_ _0\"></span>tributi trattenu<span class=\"_ _0\"></span>ti a <span class=\"_ _0\"></span>dipendenti e c<span class=\"_ _0\"></span>ollaboratori <span class=\"_ _0\"></span>in qualit\u00e0 <span class=\"_ _0\"></span>di </span></span>sostituti di imposta<span class=\"_ _0\"></span>;  \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">per 1.602 migliaia di euro all\u2019IVA maturata nel corso dell\u2019esercizio. </span></span>Alla data di redazione della presente Relazione risultano interamente pagati i debiti trattenuti a titolo di <span class=\"_ _1\"></span>sostituti d\u2019impo<span class=\"_ _1\"></span>sta mentre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>quota <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>apitale <span class=\"_ _1\"></span>residua del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>debito I<span class=\"_ _1\"></span>VA <span class=\"_ _3\"></span>2022<span class=\"_ _0\"></span> ammonta <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>1.159 migliaia di euro. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-78-2": {
   "value": "Nota 17 - Ricavi I <span class=\"_ _4\"> </span>ricavi <span class=\"_ _7\"> </span>conseguiti <span class=\"_ _7\"> </span>nell\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"_ _7\"> </span>2022 <span class=\"_ _4\"> </span>sono <span class=\"_ _7\"> </span>pari <span class=\"_ _4\"> </span>a <span class=\"_ _7\"> </span>23.636 <span class=\"_ _7\"> </span>migliaia <span class=\"_ _4\"> </span>di <span class=\"_ _7\"> </span>euro; <span class=\"_ _4\"> </span>si <span class=\"_ _7\"> </span>registra <span class=\"_ _4\"> </span>quin<span class=\"_ _0\"></span>di <span class=\"_ _4\"> </span>un incremento del 25,4% rispetto ai ricavi generati nel pre<span class=\"_ _0\"></span>cedente esercizio. Tale crescita \u00e8 dovuta principalmente ai segu<span class=\"_ _0\"></span>enti fattori: \uf0a7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">attivit\u00e0 di <span class=\"ff4\">up-selling</span> sia s<span class=\"_ _0\"></span>u clienti con cui la Soci<span class=\"_ _0\"></span>et\u00e0 intrattiene rapporti di <span class=\"_ _0\"></span>lunga durata sia s<span class=\"_ _0\"></span>u </span></span>alcuni <span class=\"_ _a\"></span>specifici <span class=\"_ _9\"></span>clienti <span class=\"_ _20\"></span>con <span class=\"_ _a\"></span>i <span class=\"_ _9\"></span>quali <span class=\"_ _9\"></span>erano <span class=\"_ _a\"></span>st<span class=\"_ _0\"></span>ate <span class=\"_ _9\"></span>avviate <span class=\"_ _9\"></span>collaborazioni <span class=\"_ _9\"></span>nel <span class=\"_ _9\"></span>corso <span class=\"_ _9\"></span>del <span class=\"_ _a\"></span>2021 <span class=\"_ _9\"></span>e <span class=\"_ _9\"></span>le cui <span class=\"ff4\">revenues</span> hanno evidenziato una crescita signif<span class=\"_ _0\"></span>icativa nel 2022;  \uf0a7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">sviluppo <span class=\"ff4\">business</span> <span class=\"_ _3\"></span>su nuovi clienti <span class=\"_ _3\"></span>non in portafoglio <span class=\"_ _1\"></span>nel 2022, <span class=\"_ _3\"></span>anch<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>attraverso la pro<span class=\"_ _1\"></span>posta di </span></span>servizi e soluzioni in ambiti<span class=\"_ _0\"></span> solo parzialmente presidiati; \uf0a7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">ricavi <span class=\"_ _3\"></span>gen<span class=\"_ _0\"></span>erati <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>Ramo <span class=\"ff4\">Insurance</span>, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>nel <span class=\"_ _3\"></span>2022<span class=\"_ _0\"></span> hanno <span class=\"_ _3\"></span>contribuito per <span class=\"_ _1\"></span>l\u2019intero <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>non </span></span>solo per sei mesi come nell\u2019esercizio prec<span class=\"_ _0\"></span>edente. Le attivit\u00e0 e le passivit\u00e0 contratt<span class=\"_ _0\"></span>uali rigireranno presumibilmente entro l\u2019anno 2023. Nota 18 \u2013 Servizi esterni I <span class=\"_ _1\"></span>Servizi esterni, <span class=\"_ _1\"></span>pari a 7.390 migliaia di<span class=\"_ _1\"></span> euro, <span class=\"_ _1\"></span>sono articolati co<span class=\"_ _1\"></span>me dettagliato nella tabel<span class=\"_ _1\"></span>la seguente: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _9\"></span> <span class=\"_ _0\"></span>euro)2022<span class=\"_ _4a\"> </span>2021<span class=\"_ _1b0\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neV<span class=\"_ _3\"></span>erso <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>correl<span class=\"_ _3\"></span>at<span class=\"_ _0\"></span>e<span class=\"_ _d2\"> </span>2.<span class=\"_ _0\"></span>657<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>1.<span class=\"_ _a\"></span>854<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>803V<span class=\"_ _3\"></span>erso <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tri<span class=\"_ _1b1\"> </span>4.733<span class=\"_ _180\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>3.<span class=\"_ _a\"></span>081<span class=\"_ _178\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1b2\"> </span>1.<span class=\"_ _0\"></span>651T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale <span class=\"_ _1a4\"> </span>7.390<span class=\"_ _1b3\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _5c\"> </span>4.935<span class=\"_ _1b3\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>2.<span class=\"_ _0\"></span>454I co<span class=\"_ _1\"></span>sti per <span class=\"_ _1\"></span>servizi verso <span class=\"_ _1\"></span>parti correlate, <span class=\"_ _1\"></span>pari a 2.657 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>sono relativi principalmente <span class=\"_ _1\"></span>all<span class=\"_ _0\"></span>e consulenze <span class=\"_ _6\"> </span>professionali<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>erogate <span class=\"_ _5\"> </span>dal <span class=\"_ _6\"> </span>person<span class=\"_ _0\"></span>ale <span class=\"_ _5\"> </span>della <span class=\"_ _6\"> </span>controllante<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>Softla<span class=\"_ _0\"></span>b <span class=\"_ _6\"> </span>Tech <span class=\"_ _6\"> </span>e <span class=\"_ _5\"> </span>della <span class=\"_\"> </span>co<span class=\"_ _1\"></span>rrelat<span class=\"_ _0\"></span>a Softlab <span class=\"_ _5\"> </span>Digi <span class=\"_ _6\"> </span>per <span class=\"_ _6\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _6\"> </span>diret<span class=\"_ _0\"></span>te <span class=\"_ _6\"> </span>ai <span class=\"_ _5\"> </span>clienti <span class=\"_ _5\"> </span>e <span class=\"_ _6\"> </span>alle <span class=\"_ _5\"> </span>prestazioni <span class=\"_ _5\"> </span>inerenti <span class=\"_ _6\"> </span>i <span class=\"_\"> </span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _6\"> </span>di <span class=\"_ _5\"> </span><span class=\"ff4\">staff</span> <span class=\"_ _5\"> </span>erogati <span class=\"_ _6\"> </span>in outsourcing principalmente dalla controllante Sof<span class=\"_ _0\"></span>tlab Holding e dalla correlata Wiseview.<span class=\"fs0\"> </span>I <span class=\"_ _3\"></span>costi <span class=\"_ _1\"></span>verso <span class=\"_ _3\"></span>altri, <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>.733 <span class=\"_ _3\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>articolati <span class=\"_ _1\"></span>come <span class=\"_ _3\"></span>dettagli<span class=\"_ _0\"></span>ato <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>seguente: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)2022<span class=\"_ _b1\"> </span>2021<span class=\"_ _1b4\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neCosti<span class=\"_ _1\"></span> terze <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i<span class=\"_ _1b5\"> </span>1.249<span class=\"_ _63\"> </span>561<span class=\"_ _63\"> </span>688Costi<span class=\"_ _1\"></span> di<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>connessi<span class=\"_ _3\"></span>one<span class=\"_ _2f\"> </span>952<span class=\"_ _63\"> </span>345<span class=\"_ _63\"> </span>607Compenso <span class=\"_ _0\"></span>org<span class=\"_ _3\"></span>ani<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>oci<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _8b\"> </span>390<span class=\"_ _63\"> </span>406<span class=\"_ _1b6\"> </span>(16)V<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>g<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>trasferte<span class=\"_ _197\"> </span>222<span class=\"_ _63\"> </span>172<span class=\"_ _26\"> </span>50Buoni<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>pasto<span class=\"_ _1b1\"> </span>249<span class=\"_ _63\"> </span>178<span class=\"_ _26\"> </span>71Consul<span class=\"_ _3\"></span>enz<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>mmi<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>stra<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>vo,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>scal<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>,<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>nformati<span class=\"_ _3\"></span>che<span class=\"_ _181\"> </span>674<span class=\"_ _63\"> </span>529<span class=\"_ _63\"> </span>145Revi<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>contabi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1b7\"> </span>67<span class=\"_ _26\"> </span>67<span class=\"_ _18d\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>consul<span class=\"_ _3\"></span>enz<span class=\"_ _0\"></span>e<span class=\"_ _1b8\"> </span>348<span class=\"_ _63\"> </span>283<span class=\"_ _26\"> </span>65A<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>curazi<span class=\"_ _3\"></span>oni<span class=\"_ _1b9\"> </span>129<span class=\"_ _63\"> </span>125<span class=\"_ _16c\"> </span>4Utenze<span class=\"_ _bd\"> </span>130<span class=\"_ _63\"> </span>103<span class=\"_ _aa\"> </span>27Content <span class=\"_ _0\"></span>provi<span class=\"_ _3\"></span>ders<span class=\"_ _1b5\"> </span>100<span class=\"_ _63\"> </span>100<span class=\"_ _18d\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> Spese <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>adempi<span class=\"_ _1\"></span>menti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>soci<span class=\"_ _3\"></span>et<span class=\"_ _0\"></span>ari<span class=\"_ _e5\"> </span>62<span class=\"_ _26\"> </span>62<span class=\"_ _18d\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mi<span class=\"_ _3\"></span>nori<span class=\"_ _197\"> </span>161<span class=\"_ _63\"> </span>150<span class=\"_ _26\"> </span>10T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _c0\"> </span>4.733<span class=\"_ _13b\"> </span>3.<span class=\"_ _0\"></span>081<span class=\"_ _13b\"> </span>1.<span class=\"_ _0\"></span>651L\u2019incremento dei costi \u00e8 principalmente imputa<span class=\"_ _0\"></span>bile: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">alle consulenze tecniche e professionali; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">alle consulenze commerciali e di marketing; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">ai <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>infrastruttura <span class=\"_ _0\"></span><span class=\"ff4\">cl<span class=\"_ _0\"></span>oud</span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>connettivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>funzi<span class=\"_ _0\"></span>onali <span class=\"_ _0\"></span>all\u2019erogazione <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>al<span class=\"_ _0\"></span>cuni <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>il </span></span>cliente Ramo <span class=\"ff4\">Insurance</span>. I compensi <span class=\"_ _0\"></span>agli organi so<span class=\"_ _0\"></span>ciali, pari a<span class=\"_ _0\"></span> 390 mi<span class=\"_ _0\"></span>gliaia di <span class=\"_ _0\"></span>euro, sono relati<span class=\"_ _0\"></span>vi per <span class=\"_ _0\"></span>331 migl<span class=\"_ _0\"></span>iaia di <span class=\"_ _0\"></span>euro agli Amministratori e per 59 mi<span class=\"_ _0\"></span>gliaia di euro ai Sindaci. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-79-3": {
   "value": "Nota 18 \u2013 Servizi esterni I <span class=\"_ _1\"></span>Servizi esterni, <span class=\"_ _1\"></span>pari a 7.390 migliaia di<span class=\"_ _1\"></span> euro, <span class=\"_ _1\"></span>sono articolati co<span class=\"_ _1\"></span>me dettagliato nella tabel<span class=\"_ _1\"></span>la seguente: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _9\"></span> <span class=\"_ _0\"></span>euro)2022<span class=\"_ _4a\"> </span>2021<span class=\"_ _1b0\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neV<span class=\"_ _3\"></span>erso <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>correl<span class=\"_ _3\"></span>at<span class=\"_ _0\"></span>e<span class=\"_ _d2\"> </span>2.<span class=\"_ _0\"></span>657<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>1.<span class=\"_ _a\"></span>854<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _53\"> </span>803V<span class=\"_ _3\"></span>erso <span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>tri<span class=\"_ _1b1\"> </span>4.733<span class=\"_ _180\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>3.<span class=\"_ _a\"></span>081<span class=\"_ _178\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1b2\"> </span>1.<span class=\"_ _0\"></span>651T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale <span class=\"_ _1a4\"> </span>7.390<span class=\"_ _1b3\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _5c\"> </span>4.935<span class=\"_ _1b3\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>2.<span class=\"_ _0\"></span>454I co<span class=\"_ _1\"></span>sti per <span class=\"_ _1\"></span>servizi verso <span class=\"_ _1\"></span>parti correlate, <span class=\"_ _1\"></span>pari a 2.657 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _1\"></span>euro, <span class=\"_ _1\"></span>sono relativi principalmente <span class=\"_ _1\"></span>all<span class=\"_ _0\"></span>e consulenze <span class=\"_ _6\"> </span>professionali<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>erogate <span class=\"_ _5\"> </span>dal <span class=\"_ _6\"> </span>person<span class=\"_ _0\"></span>ale <span class=\"_ _5\"> </span>della <span class=\"_ _6\"> </span>controllante<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>Softla<span class=\"_ _0\"></span>b <span class=\"_ _6\"> </span>Tech <span class=\"_ _6\"> </span>e <span class=\"_ _5\"> </span>della <span class=\"_\"> </span>co<span class=\"_ _1\"></span>rrelat<span class=\"_ _0\"></span>a Softlab <span class=\"_ _5\"> </span>Digi <span class=\"_ _6\"> </span>per <span class=\"_ _6\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _6\"> </span>diret<span class=\"_ _0\"></span>te <span class=\"_ _6\"> </span>ai <span class=\"_ _5\"> </span>clienti <span class=\"_ _5\"> </span>e <span class=\"_ _6\"> </span>alle <span class=\"_ _5\"> </span>prestazioni <span class=\"_ _5\"> </span>inerenti <span class=\"_ _6\"> </span>i <span class=\"_\"> </span>ser<span class=\"_ _1\"></span>vizi <span class=\"_ _6\"> </span>di <span class=\"_ _5\"> </span><span class=\"ff4\">staff</span> <span class=\"_ _5\"> </span>erogati <span class=\"_ _6\"> </span>in outsourcing principalmente dalla controllante Sof<span class=\"_ _0\"></span>tlab Holding e dalla correlata Wiseview.<span class=\"fs0\"> </span>I <span class=\"_ _3\"></span>costi <span class=\"_ _1\"></span>verso <span class=\"_ _3\"></span>altri, <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>4<span class=\"_ _0\"></span>.733 <span class=\"_ _3\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _3\"></span>sono <span class=\"_ _1\"></span>articolati <span class=\"_ _1\"></span>come <span class=\"_ _3\"></span>dettagli<span class=\"_ _0\"></span>ato <span class=\"_ _3\"></span>nella <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>seguente: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)2022<span class=\"_ _b1\"> </span>2021<span class=\"_ _1b4\"> </span>Var<span class=\"_ _3\"></span>iazio<span class=\"_ _a\"></span>neCosti<span class=\"_ _1\"></span> terze <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>i<span class=\"_ _1b5\"> </span>1.249<span class=\"_ _63\"> </span>561<span class=\"_ _63\"> </span>688Costi<span class=\"_ _1\"></span> di<span class=\"_ _3\"></span> <span class=\"_ _a\"></span>connessi<span class=\"_ _3\"></span>one<span class=\"_ _2f\"> </span>952<span class=\"_ _63\"> </span>345<span class=\"_ _63\"> </span>607Compenso <span class=\"_ _0\"></span>org<span class=\"_ _3\"></span>ani<span class=\"_ _1\"></span> s<span class=\"_ _0\"></span>oci<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _8b\"> </span>390<span class=\"_ _63\"> </span>406<span class=\"_ _1b6\"> </span>(16)V<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>g<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>trasferte<span class=\"_ _197\"> </span>222<span class=\"_ _63\"> </span>172<span class=\"_ _26\"> </span>50Buoni<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>pasto<span class=\"_ _1b1\"> </span>249<span class=\"_ _63\"> </span>178<span class=\"_ _26\"> </span>71Consul<span class=\"_ _3\"></span>enz<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>mmi<span class=\"_ _3\"></span>ni<span class=\"_ _3\"></span>stra<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>vo,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>scal<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>eg<span class=\"_ _3\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>,<span class=\"_ _0\"></span> i<span class=\"_ _1\"></span>nformati<span class=\"_ _3\"></span>che<span class=\"_ _181\"> </span>674<span class=\"_ _63\"> </span>529<span class=\"_ _63\"> </span>145Revi<span class=\"_ _3\"></span>si<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>contabi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1b7\"> </span>67<span class=\"_ _26\"> </span>67<span class=\"_ _18d\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>consul<span class=\"_ _3\"></span>enz<span class=\"_ _0\"></span>e<span class=\"_ _1b8\"> </span>348<span class=\"_ _63\"> </span>283<span class=\"_ _26\"> </span>65A<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>curazi<span class=\"_ _3\"></span>oni<span class=\"_ _1b9\"> </span>129<span class=\"_ _63\"> </span>125<span class=\"_ _16c\"> </span>4Utenze<span class=\"_ _bd\"> </span>130<span class=\"_ _63\"> </span>103<span class=\"_ _aa\"> </span>27Content <span class=\"_ _0\"></span>provi<span class=\"_ _3\"></span>ders<span class=\"_ _1b5\"> </span>100<span class=\"_ _63\"> </span>100<span class=\"_ _18d\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> Spese <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>adempi<span class=\"_ _1\"></span>menti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>soci<span class=\"_ _3\"></span>et<span class=\"_ _0\"></span>ari<span class=\"_ _e5\"> </span>62<span class=\"_ _26\"> </span>62<span class=\"_ _18d\"> </span>-<span class=\"_ _180\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>costi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>mi<span class=\"_ _3\"></span>nori<span class=\"_ _197\"> </span>161<span class=\"_ _63\"> </span>150<span class=\"_ _26\"> </span>10T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _c0\"> </span>4.733<span class=\"_ _13b\"> </span>3.<span class=\"_ _0\"></span>081<span class=\"_ _13b\"> </span>1.<span class=\"_ _0\"></span>651L\u2019incremento dei costi \u00e8 principalmente imputa<span class=\"_ _0\"></span>bile: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">alle consulenze tecniche e professionali; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">alle consulenze commerciali e di marketing; </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">ai <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>infrastruttura <span class=\"_ _0\"></span><span class=\"ff4\">cl<span class=\"_ _0\"></span>oud</span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>connettivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>funzi<span class=\"_ _0\"></span>onali <span class=\"_ _0\"></span>all\u2019erogazione <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>al<span class=\"_ _0\"></span>cuni <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>il </span></span>cliente Ramo <span class=\"ff4\">Insurance</span>. I compensi <span class=\"_ _0\"></span>agli organi so<span class=\"_ _0\"></span>ciali, pari a<span class=\"_ _0\"></span> 390 mi<span class=\"_ _0\"></span>gliaia di <span class=\"_ _0\"></span>euro, sono relati<span class=\"_ _0\"></span>vi per <span class=\"_ _0\"></span>331 migl<span class=\"_ _0\"></span>iaia di <span class=\"_ _0\"></span>euro agli Amministratori e per 59 mi<span class=\"_ _0\"></span>gliaia di euro ai Sindaci. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-81-2": {
   "value": "Nota 19 \u2013 Godimento beni di terzi I c<span class=\"_ _0\"></span>osti <span class=\"_ _0\"></span>per<span class=\"ff4\"> <span class=\"_ _0\"></span></span>Godimento <span class=\"_ _0\"></span>beni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rzi, <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>124 <span class=\"_ _0\"></span>mig<span class=\"_ _0\"></span>liaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro, <span class=\"_ _0\"></span>includono <span class=\"_ _a\"></span>contratti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>non <span class=\"_ _a\"></span>\u00e8 stato <span class=\"_ _0\"></span>applicato <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>16, <span class=\"_ _a\"></span>in <span class=\"_ _0\"></span>quanto <span class=\"_ _a\"></span>prevedono: <span class=\"_ _0\"></span>i) <span class=\"_ _a\"></span>pagamenti <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>riabili, <span class=\"_ _0\"></span>ii) <span class=\"_ _a\"></span>importo <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>modico <span class=\"_ _0\"></span>valore (in particolare dotazioni aziendali), iii<span class=\"_ _0\"></span>) breve scadenza.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-82-2": {
   "value": "Nota 20 - Costi del personale  I Costi per il personale riguardano: <span class=\"_ _ce\"> </span> (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)2022<span class=\"_ _b1\"> </span>2021<span class=\"_ _15a\"> </span>Var<span class=\"_ _1\"></span>iazio<span class=\"_ _a\"></span>neSal<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sti<span class=\"_ _3\"></span>pendi<span class=\"_ _1ba\"> </span>9.129<span class=\"_ _13b\"> </span>7.<span class=\"_ _0\"></span>747<span class=\"_ _13b\"> </span>1.<span class=\"_ _0\"></span>382Oneri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>soci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _8c\"> </span>2.473<span class=\"_ _a1\"> </span>2.<span class=\"_ _a\"></span>037<span class=\"_ _63\"> </span>436T<span class=\"_ _a\"></span>rattamento <span class=\"_ _0\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>ne <span class=\"_ _0\"></span>rapporto<span class=\"_ _1bb\"> </span>494<span class=\"_ _63\"> </span>416<span class=\"_ _26\"> </span>78Oneri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1bc\"> </span>(54)<span class=\"_ _cc\"> </span>(14)<span class=\"_ _cc\"> </span>(40)A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>costi<span class=\"_ _91\"> </span>90<span class=\"_ _26\"> </span>78<span class=\"_ _26\"> </span>12T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _b2\"> </span>12.<span class=\"_ _0\"></span>132<span class=\"_ _1bd\"> </span>10.<span class=\"_ _0\"></span>264<span class=\"_ _13b\"> </span>1.<span class=\"_ _0\"></span>868Tra <span class=\"_ _a\"></span>gli <span class=\"_ _20\"></span>altri <span class=\"_ _9\"></span>costi <span class=\"_ _20\"></span>del <span class=\"_ _9\"></span>personale <span class=\"_ _a\"></span>sono <span class=\"_ _9\"></span>inclusi <span class=\"_ _20\"></span>gli <span class=\"_ _9\"></span>oneri <span class=\"_ _9\"></span>sostenuti <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>relazione <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>servizi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>formazione obbligatoria, spese di prevenzione e di tutela della salut<span class=\"_ _0\"></span>e. Gli <span class=\"_ _14\"> </span>oneri <span class=\"_ _14\"> </span>finanziari <span class=\"_ _14\"> </span>sul <span class=\"_ _14\"> </span>Trattamento <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>fine <span class=\"_ _14\"> </span>rapporto <span class=\"_ _14\"> </span>sono <span class=\"_ _14\"> </span>calcolati <span class=\"_ _14\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _14\"> </span>base <span class=\"_ _14\"> </span>alla <span class=\"_ _14\"> </span>metodologia<span class=\"_ _0\"></span> ampiamente <span class=\"_ _0\"></span>commentata <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>Nota 11 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>rinvia. <span class=\"_ _0\"></span>Tale voce <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>esposta <span class=\"_ _0\"></span>tra gli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Oneri finanziari (Nota 24). La distribuzione territoriale delle risorse umane del<span class=\"_ _0\"></span> Gruppo viene evidenziata nella seguente tabella:<span class=\"_ _0\"></span><span class=\"fs1\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/12<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _1b4\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1I<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>alia<span class=\"_ _3d\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _a5\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8I<span class=\"_ _3\"></span>nd<span class=\"_ _1\"></span>ia<span class=\"_ _66\"> </span>0<span class=\"_ _4b\"> </span>1T<span class=\"_ _11\"></span>o<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _2d\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _a5\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>9Nel <span class=\"_ _a\"></span>prospetto <span class=\"_ _a\"></span>seguente <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>ri<span class=\"_ _0\"></span>portata <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>consistenza <span class=\"_ _a\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>dipendenti <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>categoria <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>appartenenza <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _0\"></span> dicembre 2022 e il confronto delle medie degli ese<span class=\"_ _0\"></span>rcizi 2022 e 2021. Fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>leM<span class=\"_ _a\"></span>e<span class=\"_ _9\"></span>dia<span class=\"_ _3\"></span> 2<span class=\"_ _a\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _15d\"> </span>M<span class=\"_ _a\"></span>e<span class=\"_ _9\"></span>dia<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>-20<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2Diri<span class=\"_ _0\"></span>g<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nti<span class=\"_ _12f\"> </span>8<span class=\"_ _32\"> </span>8<span class=\"_ _32\"> </span>8Qu<span class=\"_ _3\"></span>ad<span class=\"_ _1\"></span>ri<span class=\"_ _64\"> </span>3<span class=\"_ _0\"></span>3<span class=\"_ _1b6\"> </span>2<span class=\"_ _a\"></span>7<span class=\"_ _2a\"> </span>2<span class=\"_ _0\"></span>8I<span class=\"_ _3\"></span>mpie<span class=\"_ _0\"></span>g<span class=\"_ _1\"></span>ati<span class=\"_ _13b\"> </span>21<span class=\"_ _0\"></span>7<span class=\"_ _13f\"> </span>21<span class=\"_ _a\"></span>8<span class=\"_ _1be\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2T<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _17d\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _1be\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _1be\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8Nota 23 - Altri costi  Gli Altri <span class=\"_ _3\"></span>cos<span class=\"_ _0\"></span>ti, pari <span class=\"_ _3\"></span>a 241 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _3\"></span>euro, sono <span class=\"_ _1\"></span>riferiti: per<span class=\"_ _1\"></span> 9 <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>gliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>a sval<span class=\"_ _1\"></span>utazioni di <span class=\"_ _1\"></span>crediti inclusi <span class=\"_ _8\"></span>nell\u2019attivo <span class=\"_ _4\"> </span>circolante, <span class=\"_ _8\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>10 <span class=\"_ _4\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _20\"></span>ad <span class=\"_ _4\"> </span>imposte <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>registro <span class=\"_ _4\"></span>e <span class=\"_ _20\"></span>altre<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>tasse, <span class=\"_ _4\"></span>per <span class=\"_ _20\"></span>137 migliaia di euro a sanzioni per ravvedimenti oper<span class=\"_ _0\"></span>osi sull\u2019IVA non versata al 31 dicembre 2022 e pe<span class=\"_ _0\"></span>r 40 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _11\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>contributo <span class=\"_ _3\"></span>per <span class=\"_ _11\"></span>la <span class=\"_ _3\"></span>partecip<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Fondazione <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _11\"></span>So<span class=\"_ _0\"></span>stenibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>Digitale.<span class=\"_ _1\"></span> La <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>residua <span class=\"_ _a\"></span>include <span class=\"_ _9\"></span>le <span class=\"_ _a\"></span>spese <span class=\"_ _a\"></span>generali <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>oneri <span class=\"_ _0\"></span>sost<span class=\"_ _0\"></span>enuti <span class=\"_ _a\"></span>dalle <span class=\"_ _a\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>nell\u2019ambito della propria gestione operativa. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-82-3": {
   "value": "Nota 20 - Costi del personale  I Costi per il personale riguardano: <span class=\"_ _ce\"> </span> (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _a\"></span>euro)2022<span class=\"_ _b1\"> </span>2021<span class=\"_ _15a\"> </span>Var<span class=\"_ _1\"></span>iazio<span class=\"_ _a\"></span>neSal<span class=\"_ _3\"></span>ari<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sti<span class=\"_ _3\"></span>pendi<span class=\"_ _1ba\"> </span>9.129<span class=\"_ _13b\"> </span>7.<span class=\"_ _0\"></span>747<span class=\"_ _13b\"> </span>1.<span class=\"_ _0\"></span>382Oneri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>soci<span class=\"_ _1\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _8c\"> </span>2.473<span class=\"_ _a1\"> </span>2.<span class=\"_ _a\"></span>037<span class=\"_ _63\"> </span>436T<span class=\"_ _a\"></span>rattamento <span class=\"_ _0\"></span>di<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>ne <span class=\"_ _0\"></span>rapporto<span class=\"_ _1bb\"> </span>494<span class=\"_ _63\"> </span>416<span class=\"_ _26\"> </span>78Oneri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>ari<span class=\"_ _1bc\"> </span>(54)<span class=\"_ _cc\"> </span>(14)<span class=\"_ _cc\"> </span>(40)A<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>costi<span class=\"_ _91\"> </span>90<span class=\"_ _26\"> </span>78<span class=\"_ _26\"> </span>12T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _b2\"> </span>12.<span class=\"_ _0\"></span>132<span class=\"_ _1bd\"> </span>10.<span class=\"_ _0\"></span>264<span class=\"_ _13b\"> </span>1.<span class=\"_ _0\"></span>868Tra <span class=\"_ _a\"></span>gli <span class=\"_ _20\"></span>altri <span class=\"_ _9\"></span>costi <span class=\"_ _20\"></span>del <span class=\"_ _9\"></span>personale <span class=\"_ _a\"></span>sono <span class=\"_ _9\"></span>inclusi <span class=\"_ _20\"></span>gli <span class=\"_ _9\"></span>oneri <span class=\"_ _9\"></span>sostenuti <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>relazione <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>servizi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>formazione obbligatoria, spese di prevenzione e di tutela della salut<span class=\"_ _0\"></span>e. Gli <span class=\"_ _14\"> </span>oneri <span class=\"_ _14\"> </span>finanziari <span class=\"_ _14\"> </span>sul <span class=\"_ _14\"> </span>Trattamento <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>fine <span class=\"_ _14\"> </span>rapporto <span class=\"_ _14\"> </span>sono <span class=\"_ _14\"> </span>calcolati <span class=\"_ _14\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _14\"> </span>base <span class=\"_ _14\"> </span>alla <span class=\"_ _14\"> </span>metodologia<span class=\"_ _0\"></span> ampiamente <span class=\"_ _0\"></span>commentata <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>Nota 11 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>rinvia. <span class=\"_ _0\"></span>Tale voce <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>esposta <span class=\"_ _0\"></span>tra gli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Oneri finanziari (Nota 24). La distribuzione territoriale delle risorse umane del<span class=\"_ _0\"></span> Gruppo viene evidenziata nella seguente tabella:<span class=\"_ _0\"></span><span class=\"fs1\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/12<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _1b4\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1I<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>alia<span class=\"_ _3d\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _a5\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8I<span class=\"_ _3\"></span>nd<span class=\"_ _1\"></span>ia<span class=\"_ _66\"> </span>0<span class=\"_ _4b\"> </span>1T<span class=\"_ _11\"></span>o<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _2d\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _a5\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>9Nel <span class=\"_ _a\"></span>prospetto <span class=\"_ _a\"></span>seguente <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>ri<span class=\"_ _0\"></span>portata <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>consistenza <span class=\"_ _a\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>dipendenti <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>categoria <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>appartenenza <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>31<span class=\"_ _0\"></span> dicembre 2022 e il confronto delle medie degli ese<span class=\"_ _0\"></span>rcizi 2022 e 2021. Fin<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>leM<span class=\"_ _a\"></span>e<span class=\"_ _9\"></span>dia<span class=\"_ _3\"></span> 2<span class=\"_ _a\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _15d\"> </span>M<span class=\"_ _a\"></span>e<span class=\"_ _9\"></span>dia<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>-20<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2Diri<span class=\"_ _0\"></span>g<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nti<span class=\"_ _12f\"> </span>8<span class=\"_ _32\"> </span>8<span class=\"_ _32\"> </span>8Qu<span class=\"_ _3\"></span>ad<span class=\"_ _1\"></span>ri<span class=\"_ _64\"> </span>3<span class=\"_ _0\"></span>3<span class=\"_ _1b6\"> </span>2<span class=\"_ _a\"></span>7<span class=\"_ _2a\"> </span>2<span class=\"_ _0\"></span>8I<span class=\"_ _3\"></span>mpie<span class=\"_ _0\"></span>g<span class=\"_ _1\"></span>ati<span class=\"_ _13b\"> </span>21<span class=\"_ _0\"></span>7<span class=\"_ _13f\"> </span>21<span class=\"_ _a\"></span>8<span class=\"_ _1be\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2T<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>e<span class=\"_ _17d\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _1be\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _1be\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-84-2": {
   "value": "Nota 21 - Ammortamenti  Gli Ammortamenti si dettagliano nel modo se<span class=\"_ _0\"></span>guente: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro)2022<span class=\"_ _b1\"> </span>2021<span class=\"_ _8a\"> </span>Var<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>azio<span class=\"_ _a\"></span>neA<span class=\"_ _3\"></span>mmortamento <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>mmobi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>mpi<span class=\"_ _3\"></span>anti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mac<span class=\"_ _0\"></span>chi<span class=\"_ _3\"></span>nari<span class=\"_ _50\"> </span>193<span class=\"_ _1bf\"> </span>182<span class=\"_ _c2\"> </span>11T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _158\"> </span>193<span class=\"_ _1bf\"> </span>182<span class=\"_ _26\"> </span>11Gli <span class=\"_ _1c0\"> </span>Ammortamenti <span class=\"_ _1c0\"> </span>delle <span class=\"_ _1c0\"> </span>immo<span class=\"_ _0\"></span>bilizzazioni <span class=\"_ _1c0\"> </span>materiali <span class=\"_ _1c0\"> </span>si <span class=\"_ _7a\"> </span>riferiscono, <span class=\"_ _1c0\"> </span>principalmente, all\u2019ammortamento <span class=\"_ _15\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>Diritto<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>d\u2019uso <span class=\"_ _15\"> </span>iscritto <span class=\"_ _1b\"> </span>in <span class=\"_ _22\"> </span>ossequio <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _15\"> </span>16 <span class=\"_ _1b\"> </span>e <span class=\"_ _22\"> </span>all\u2019<span class=\"_ _0\"></span>ammortamento dell\u2019immobile in Brasil<span class=\"_ _0\"></span>e. Nota 22 - Svalutazioni/ripristini<span class=\"_ _0\"></span> di valore di attivit\u00e0 non correnti Non <span class=\"_ _20\"></span>si <span class=\"_ _8\"></span>rilevano <span class=\"_ _20\"></span>ne<span class=\"_ _0\"></span>ll\u2019esercizio <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>urevole <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _20\"></span>attivit\u00e0 <span class=\"_ _8\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _20\"></span>correnti <span class=\"_ _8\"></span>a <span class=\"_ _20\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _8\"></span>delle quali sia necessario procede a svalutazioni in conto economico.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-84-3": {
   "value": "Nota 21 - Ammortamenti  Gli Ammortamenti si dettagliano nel modo se<span class=\"_ _0\"></span>guente: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro)2022<span class=\"_ _b1\"> </span>2021<span class=\"_ _8a\"> </span>Var<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>azio<span class=\"_ _a\"></span>neA<span class=\"_ _3\"></span>mmortamento <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>mmobi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>mpi<span class=\"_ _3\"></span>anti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mac<span class=\"_ _0\"></span>chi<span class=\"_ _3\"></span>nari<span class=\"_ _50\"> </span>193<span class=\"_ _1bf\"> </span>182<span class=\"_ _c2\"> </span>11T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _158\"> </span>193<span class=\"_ _1bf\"> </span>182<span class=\"_ _26\"> </span>11Gli <span class=\"_ _1c0\"> </span>Ammortamenti <span class=\"_ _1c0\"> </span>delle <span class=\"_ _1c0\"> </span>immo<span class=\"_ _0\"></span>bilizzazioni <span class=\"_ _1c0\"> </span>materiali <span class=\"_ _1c0\"> </span>si <span class=\"_ _7a\"> </span>riferiscono, <span class=\"_ _1c0\"> </span>principalmente, all\u2019ammortamento <span class=\"_ _15\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>Diritto<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>d\u2019uso <span class=\"_ _15\"> </span>iscritto <span class=\"_ _1b\"> </span>in <span class=\"_ _22\"> </span>ossequio <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _15\"> </span>16 <span class=\"_ _1b\"> </span>e <span class=\"_ _22\"> </span>all\u2019<span class=\"_ _0\"></span>ammortamento dell\u2019immobile in Brasil<span class=\"_ _0\"></span>e. Nota 22 - Svalutazioni/ripristini<span class=\"_ _0\"></span> di valore di attivit\u00e0 non correnti Non <span class=\"_ _20\"></span>si <span class=\"_ _8\"></span>rilevano <span class=\"_ _20\"></span>ne<span class=\"_ _0\"></span>ll\u2019esercizio <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>urevole <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _20\"></span>attivit\u00e0 <span class=\"_ _8\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _20\"></span>correnti <span class=\"_ _8\"></span>a <span class=\"_ _20\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _8\"></span>delle quali sia necessario procede a svalutazioni in conto economico.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-84-4": {
   "value": "Nota 21 - Ammortamenti  Gli Ammortamenti si dettagliano nel modo se<span class=\"_ _0\"></span>guente: (mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uro)2022<span class=\"_ _b1\"> </span>2021<span class=\"_ _8a\"> </span>Var<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>azio<span class=\"_ _a\"></span>neA<span class=\"_ _3\"></span>mmortamento <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>mmobi<span class=\"_ _3\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>mpi<span class=\"_ _3\"></span>anti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mac<span class=\"_ _0\"></span>chi<span class=\"_ _3\"></span>nari<span class=\"_ _50\"> </span>193<span class=\"_ _1bf\"> </span>182<span class=\"_ _c2\"> </span>11T<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span>tale<span class=\"_ _158\"> </span>193<span class=\"_ _1bf\"> </span>182<span class=\"_ _26\"> </span>11Gli <span class=\"_ _1c0\"> </span>Ammortamenti <span class=\"_ _1c0\"> </span>delle <span class=\"_ _1c0\"> </span>immo<span class=\"_ _0\"></span>bilizzazioni <span class=\"_ _1c0\"> </span>materiali <span class=\"_ _1c0\"> </span>si <span class=\"_ _7a\"> </span>riferiscono, <span class=\"_ _1c0\"> </span>principalmente, all\u2019ammortamento <span class=\"_ _15\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>Diritto<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>d\u2019uso <span class=\"_ _15\"> </span>iscritto <span class=\"_ _1b\"> </span>in <span class=\"_ _22\"> </span>ossequio <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _15\"> </span>16 <span class=\"_ _1b\"> </span>e <span class=\"_ _22\"> </span>all\u2019<span class=\"_ _0\"></span>ammortamento dell\u2019immobile in Brasil<span class=\"_ _0\"></span>e. Nota 22 - Svalutazioni/ripristini<span class=\"_ _0\"></span> di valore di attivit\u00e0 non correnti Non <span class=\"_ _20\"></span>si <span class=\"_ _8\"></span>rilevano <span class=\"_ _20\"></span>ne<span class=\"_ _0\"></span>ll\u2019esercizio <span class=\"_ _8\"></span>perdite <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>valore <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>urevole <span class=\"_ _20\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _20\"></span>attivit\u00e0 <span class=\"_ _8\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _20\"></span>correnti <span class=\"_ _8\"></span>a <span class=\"_ _20\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _8\"></span>delle quali sia necessario procede a svalutazioni in conto economico.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-85-3": {
   "value": "Nota 23 - Altri costi  Gli Altri <span class=\"_ _3\"></span>cos<span class=\"_ _0\"></span>ti, pari <span class=\"_ _3\"></span>a 241 <span class=\"_ _1\"></span>migliaia di <span class=\"_ _3\"></span>euro, sono <span class=\"_ _1\"></span>riferiti: per<span class=\"_ _1\"></span> 9 <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>gliaia di <span class=\"_ _1\"></span>euro <span class=\"_ _1\"></span>a sval<span class=\"_ _1\"></span>utazioni di <span class=\"_ _1\"></span>crediti inclusi <span class=\"_ _8\"></span>nell\u2019attivo <span class=\"_ _4\"> </span>circolante, <span class=\"_ _8\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>10 <span class=\"_ _4\"></span>migliaia <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _20\"></span>ad <span class=\"_ _4\"> </span>imposte <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>registro <span class=\"_ _4\"></span>e <span class=\"_ _20\"></span>altre<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>tasse, <span class=\"_ _4\"></span>per <span class=\"_ _20\"></span>137 migliaia di euro a sanzioni per ravvedimenti oper<span class=\"_ _0\"></span>osi sull\u2019IVA non versata al 31 dicembre 2022 e pe<span class=\"_ _0\"></span>r 40 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _11\"></span>come<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>contributo <span class=\"_ _3\"></span>per <span class=\"_ _11\"></span>la <span class=\"_ _3\"></span>partecip<span class=\"_ _0\"></span>azione <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>Fondazione <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _11\"></span>So<span class=\"_ _0\"></span>stenibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _3\"></span>Digitale.<span class=\"_ _1\"></span> La <span class=\"_ _a\"></span>parte <span class=\"_ _a\"></span>residua <span class=\"_ _a\"></span>include <span class=\"_ _9\"></span>le <span class=\"_ _a\"></span>spese <span class=\"_ _a\"></span>generali <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>oneri <span class=\"_ _0\"></span>sost<span class=\"_ _0\"></span>enuti <span class=\"_ _a\"></span>dalle <span class=\"_ _a\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>Gruppo <span class=\"_ _a\"></span>nell\u2019ambito della propria gestione operativa. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-86-2": {
   "value": "Nota 24 - Proventi ed oneri finanziari   <span class=\"ff1 fs6\">I proventi <span class=\"_ _0\"></span>finanziari, pari <span class=\"_ _0\"></span>a 1.043 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, e <span class=\"_ _0\"></span>gli oneri finanz<span class=\"_ _0\"></span>iari, pari <span class=\"_ _0\"></span>a 658 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, </span>sono articolati come segue: (m<span class=\"_ _3\"></span>ig<span class=\"_ _0\"></span>liaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _a\"></span>)2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _b1\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1V<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>ne F<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> cred<span class=\"_ _0\"></span>iti<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _102\"> </span>6<span class=\"_ _1\"></span>5<span class=\"_ _3\"></span>5<span class=\"_ _1c1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _6b\"> </span>1<span class=\"_ _3\"></span>06<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _6b\"> </span>54<span class=\"_ _3\"></span>9 I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>ers<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> p<span class=\"_ _0\"></span>arti<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>rr<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>at<span class=\"_ _a\"></span>e<span class=\"_ _1c2\"> </span>1<span class=\"_ _1\"></span>3<span class=\"_ _3\"></span>9<span class=\"_ _c2\"> </span>12<span class=\"_ _3\"></span>2<span class=\"_ _a5\"> </span>1<span class=\"_ _1\"></span>7 U<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _1c3\"> </span>2<span class=\"_ _1\"></span>2<span class=\"_ _3\"></span>0<span class=\"_ _c2\"> </span>30<span class=\"_ _3\"></span>2<span class=\"_ _64\"> </span>(<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _3\"></span>) I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>an<span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span>2<span class=\"_ _3\"></span>9<span class=\"_ _a5\"> </span>40<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _67\"> </span>(1<span class=\"_ _3\"></span>1)T<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>ro<span class=\"_ _1\"></span>v<span class=\"_ _19d\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _0\"></span>ari<span class=\"_ _13b\"> </span>1<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _c9\"> </span>5<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>0<span class=\"_ _c9\"> </span>47<span class=\"_ _a\"></span>3 F<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> cred<span class=\"_ _0\"></span>iti<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _1c5\"> </span>(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _3\"></span>4)(1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)(1<span class=\"_ _3\"></span>81<span class=\"_ _3\"></span>) P<span class=\"_ _1\"></span>erdite<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>bi<span class=\"_ _1c6\"> </span>(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)(5<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)5<span class=\"_ _1\"></span>4 I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>s<span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ed<span class=\"_ _a\"></span> o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>an<span class=\"_ _0\"></span>zi<span class=\"_ _3\"></span>ari(2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>6<span class=\"_ _3\"></span>)<span class=\"_ _4a\"> </span>(1<span class=\"_ _3\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)(1<span class=\"_ _3\"></span>62<span class=\"_ _3\"></span>) F<span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g(1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _3\"></span>)<span class=\"_ _63\"> </span>(<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)(3<span class=\"_ _3\"></span>0<span class=\"_ _1\"></span>) Altri<span class=\"_ _3\"></span> o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>eri<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _175\"> </span>(<span class=\"_ _1\"></span>9<span class=\"_ _3\"></span>4)(6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)(3<span class=\"_ _3\"></span>1<span class=\"_ _1\"></span>)T<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>neri<span class=\"_ _a\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _0\"></span>ari<span class=\"_ _12a\"> </span>(<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _158\"> </span>(3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _158\"> </span>(3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)T<span class=\"_ _3\"></span>ot<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _a\"></span>e g<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>tion<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>a<span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _c9\"> </span>2<span class=\"_ _a\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3Gli <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>ressi <span class=\"_ _3\"></span>attiv<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>verso <span class=\"_ _1\"></span>parti <span class=\"_ _3\"></span>corre<span class=\"_ _0\"></span>late, <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>139 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro, <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>riferiscono <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>credito <span class=\"_ _1\"></span>finanziario di <span class=\"_ _a\"></span>durata <span class=\"_ _a\"></span>quinquennale <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>antato <span class=\"_ _a\"></span>dalla <span class=\"_ _a\"></span><span class=\"ff4\">Softla<span class=\"_ _0\"></span>b <span class=\"_ _a\"></span>S.p.A</span> <span class=\"_ _a\"></span>nei <span class=\"_ _a\"></span>confronti <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span><span class=\"ff4\">Buck<span class=\"_ _0\"></span>sense <span class=\"_ _0\"></span>Inc.</span> <span class=\"_ _a\"></span>r<span class=\"_ _0\"></span>emunerato <span class=\"_ _a\"></span>al 4% annuo e acquisito nell\u2019Operazione di <span class=\"ff4\">Reverse Acquisiti<span class=\"_ _0\"></span>on</span> del 30 luglio 2020. Il <span class=\"_ _8\"></span><span class=\"ff4\">Fair <span class=\"_ _4\"> </span>value</span> <span class=\"_ _8\"></span>su <span class=\"_ _4\"> </span>crediti <span class=\"_ _4\"> </span>finanziari, <span class=\"_ _8\"></span>positivo <span class=\"_ _4\"> </span>per <span class=\"_ _8\"></span>811 <span class=\"_ _4\"> </span>migliai<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _8\"></span>rappresenta, <span class=\"_ _4\"></span>principalmente, l\u2019incremento <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span><span class=\"ff4\">fair<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>value</span> <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>concesso <span class=\"_ _8\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _20\"></span><span class=\"ff4\">Bucksens<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>Inc. <span class=\"_ _8\"></span></span>al <span class=\"_ _8\"></span>netto <span class=\"_ _4\"></span>del <span class=\"_ _20\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span> dell\u2019opzione <span class=\"_ _4\"> </span>put <span class=\"_ _4\"></span>incorporata <span class=\"_ _4\"> </span>all\u2019interno <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>finan<span class=\"_ _0\"></span>ziamento <span class=\"_ _4\"> </span>stesso; <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>valutazione <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span><span class=\"ff4\">put</span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"> </span>stata calcolata dal <span class=\"_ _0\"></span><span class=\"ff4\">Management<span class=\"_ _0\"></span></span>, con <span class=\"_ _0\"></span>il supporto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>consulenti <span class=\"_ _0\"></span>esterni uti<span class=\"_ _0\"></span>lizzando, tra i<span class=\"_ _0\"></span> par<span class=\"_ _0\"></span>ametri, il <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>e della societ\u00e0 <span class=\"ff4\">Bucksense Inc. </span>(<span class=\"_ _1\"></span><span class=\"ff4\">stock price<span class=\"ff1\">)</span> <span class=\"ff1\">al 31 dicembre 2022 cos\u00ec <span class=\"_ _1\"></span>come risultante dal valore attuale </span></span>dei <span class=\"_ _0\"></span>flussi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span><span class=\"ff4\">Business <span class=\"_ _0\"></span>Plan</span> <span class=\"_ _a\"></span>2023-2027 <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzato <span class=\"_ _0\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _a\"></span>dell\u2019<span class=\"ff4\"> <span class=\"_ _0\"></span>impairment </span>test. Il <span class=\"_ _0\"></span>risultato <span class=\"_ _a\"></span>della <span class=\"_ _0\"></span>gestione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valutaria <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _a\"></span>ascrivibile <span class=\"_ _a\"></span>principalmente <span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>componenti <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>natura <span class=\"_ _0\"></span>economica <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> finanziaria <span class=\"_ _0\"></span>generate <span class=\"_ _a\"></span>dai <span class=\"_ _a\"></span>rapporti <span class=\"_ _0\"></span>con <span class=\"_ _a\"></span>le <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _0\"></span>correl<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>in <span class=\"_ _9\"></span>consegu<span class=\"_ _0\"></span>enza <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>dive<span class=\"_ _0\"></span>rgenza <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>aluta di ori<span class=\"_ _0\"></span>gine (<span class=\"_ _0\"></span>USD)<span class=\"_ _0\"></span> delle<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>razio<span class=\"_ _0\"></span>ni e <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>alut<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>esposi<span class=\"_ _0\"></span>zione<span class=\"_ _0\"></span> dell<span class=\"_ _0\"></span>o st<span class=\"_ _0\"></span>esso <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span>a pre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>e Relazione. Per <span class=\"_ _9\"></span>quanto <span class=\"_ _20\"></span>riguarda <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>credito <span class=\"_ _9\"></span>finanziario, <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span><span class=\"ff4\">Management</span> <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gruppo <span class=\"_ _20\"></span>ritiene <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>llo <span class=\"_ _20\"></span>stato <span class=\"_ _9\"></span>attu<span class=\"_ _0\"></span>ale, sulla <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>prospettive <span class=\"_ _1\"></span>future <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3\"></span><span class=\"ff4\">Buc<span class=\"_ _0\"></span>ksense <span class=\"_ _3\"></span>Inc<span class=\"ff1\">.,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>lo stesso <span class=\"_ _3\"></span>possa <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>rimb<span class=\"_ _0\"></span>orsato <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>naturale<span class=\"fs0\"> </span></span></span>scadenza.<span class=\"fs0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-86-3": {
   "value": "Nota 24 - Proventi ed oneri finanziari   <span class=\"ff1 fs6\">I proventi <span class=\"_ _0\"></span>finanziari, pari <span class=\"_ _0\"></span>a 1.043 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, e <span class=\"_ _0\"></span>gli oneri finanz<span class=\"_ _0\"></span>iari, pari <span class=\"_ _0\"></span>a 658 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, </span>sono articolati come segue: (m<span class=\"_ _3\"></span>ig<span class=\"_ _0\"></span>liaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _a\"></span>)2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _b1\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1V<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>ne F<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> cred<span class=\"_ _0\"></span>iti<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _102\"> </span>6<span class=\"_ _1\"></span>5<span class=\"_ _3\"></span>5<span class=\"_ _1c1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _6b\"> </span>1<span class=\"_ _3\"></span>06<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _6b\"> </span>54<span class=\"_ _3\"></span>9 I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>ers<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> p<span class=\"_ _0\"></span>arti<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>rr<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>at<span class=\"_ _a\"></span>e<span class=\"_ _1c2\"> </span>1<span class=\"_ _1\"></span>3<span class=\"_ _3\"></span>9<span class=\"_ _c2\"> </span>12<span class=\"_ _3\"></span>2<span class=\"_ _a5\"> </span>1<span class=\"_ _1\"></span>7 U<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _1c3\"> </span>2<span class=\"_ _1\"></span>2<span class=\"_ _3\"></span>0<span class=\"_ _c2\"> </span>30<span class=\"_ _3\"></span>2<span class=\"_ _64\"> </span>(<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _3\"></span>) I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>an<span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span>2<span class=\"_ _3\"></span>9<span class=\"_ _a5\"> </span>40<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _67\"> </span>(1<span class=\"_ _3\"></span>1)T<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>ro<span class=\"_ _1\"></span>v<span class=\"_ _19d\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _0\"></span>ari<span class=\"_ _13b\"> </span>1<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _c9\"> </span>5<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>0<span class=\"_ _c9\"> </span>47<span class=\"_ _a\"></span>3 F<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> cred<span class=\"_ _0\"></span>iti<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _1c5\"> </span>(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _3\"></span>4)(1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)(1<span class=\"_ _3\"></span>81<span class=\"_ _3\"></span>) P<span class=\"_ _1\"></span>erdite<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>bi<span class=\"_ _1c6\"> </span>(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)(5<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)5<span class=\"_ _1\"></span>4 I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>s<span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ed<span class=\"_ _a\"></span> o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>an<span class=\"_ _0\"></span>zi<span class=\"_ _3\"></span>ari(2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>6<span class=\"_ _3\"></span>)<span class=\"_ _4a\"> </span>(1<span class=\"_ _3\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)(1<span class=\"_ _3\"></span>62<span class=\"_ _3\"></span>) F<span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g(1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _3\"></span>)<span class=\"_ _63\"> </span>(<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)(3<span class=\"_ _3\"></span>0<span class=\"_ _1\"></span>) Altri<span class=\"_ _3\"></span> o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>eri<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _175\"> </span>(<span class=\"_ _1\"></span>9<span class=\"_ _3\"></span>4)(6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)(3<span class=\"_ _3\"></span>1<span class=\"_ _1\"></span>)T<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>neri<span class=\"_ _a\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _0\"></span>ari<span class=\"_ _12a\"> </span>(<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _158\"> </span>(3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _158\"> </span>(3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)T<span class=\"_ _3\"></span>ot<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _a\"></span>e g<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>tion<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>a<span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _c9\"> </span>2<span class=\"_ _a\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3Gli <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>ressi <span class=\"_ _3\"></span>attiv<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>verso <span class=\"_ _1\"></span>parti <span class=\"_ _3\"></span>corre<span class=\"_ _0\"></span>late, <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>139 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro, <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>riferiscono <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>credito <span class=\"_ _1\"></span>finanziario di <span class=\"_ _a\"></span>durata <span class=\"_ _a\"></span>quinquennale <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>antato <span class=\"_ _a\"></span>dalla <span class=\"_ _a\"></span><span class=\"ff4\">Softla<span class=\"_ _0\"></span>b <span class=\"_ _a\"></span>S.p.A</span> <span class=\"_ _a\"></span>nei <span class=\"_ _a\"></span>confronti <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span><span class=\"ff4\">Buck<span class=\"_ _0\"></span>sense <span class=\"_ _0\"></span>Inc.</span> <span class=\"_ _a\"></span>r<span class=\"_ _0\"></span>emunerato <span class=\"_ _a\"></span>al 4% annuo e acquisito nell\u2019Operazione di <span class=\"ff4\">Reverse Acquisiti<span class=\"_ _0\"></span>on</span> del 30 luglio 2020. Il <span class=\"_ _8\"></span><span class=\"ff4\">Fair <span class=\"_ _4\"> </span>value</span> <span class=\"_ _8\"></span>su <span class=\"_ _4\"> </span>crediti <span class=\"_ _4\"> </span>finanziari, <span class=\"_ _8\"></span>positivo <span class=\"_ _4\"> </span>per <span class=\"_ _8\"></span>811 <span class=\"_ _4\"> </span>migliai<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _8\"></span>rappresenta, <span class=\"_ _4\"></span>principalmente, l\u2019incremento <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span><span class=\"ff4\">fair<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>value</span> <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>concesso <span class=\"_ _8\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _20\"></span><span class=\"ff4\">Bucksens<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>Inc. <span class=\"_ _8\"></span></span>al <span class=\"_ _8\"></span>netto <span class=\"_ _4\"></span>del <span class=\"_ _20\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span> dell\u2019opzione <span class=\"_ _4\"> </span>put <span class=\"_ _4\"></span>incorporata <span class=\"_ _4\"> </span>all\u2019interno <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>finan<span class=\"_ _0\"></span>ziamento <span class=\"_ _4\"> </span>stesso; <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>valutazione <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span><span class=\"ff4\">put</span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"> </span>stata calcolata dal <span class=\"_ _0\"></span><span class=\"ff4\">Management<span class=\"_ _0\"></span></span>, con <span class=\"_ _0\"></span>il supporto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>consulenti <span class=\"_ _0\"></span>esterni uti<span class=\"_ _0\"></span>lizzando, tra i<span class=\"_ _0\"></span> par<span class=\"_ _0\"></span>ametri, il <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>e della societ\u00e0 <span class=\"ff4\">Bucksense Inc. </span>(<span class=\"_ _1\"></span><span class=\"ff4\">stock price<span class=\"ff1\">)</span> <span class=\"ff1\">al 31 dicembre 2022 cos\u00ec <span class=\"_ _1\"></span>come risultante dal valore attuale </span></span>dei <span class=\"_ _0\"></span>flussi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span><span class=\"ff4\">Business <span class=\"_ _0\"></span>Plan</span> <span class=\"_ _a\"></span>2023-2027 <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzato <span class=\"_ _0\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _a\"></span>dell\u2019<span class=\"ff4\"> <span class=\"_ _0\"></span>impairment </span>test. Il <span class=\"_ _0\"></span>risultato <span class=\"_ _a\"></span>della <span class=\"_ _0\"></span>gestione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valutaria <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _a\"></span>ascrivibile <span class=\"_ _a\"></span>principalmente <span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>componenti <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>natura <span class=\"_ _0\"></span>economica <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> finanziaria <span class=\"_ _0\"></span>generate <span class=\"_ _a\"></span>dai <span class=\"_ _a\"></span>rapporti <span class=\"_ _0\"></span>con <span class=\"_ _a\"></span>le <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _0\"></span>correl<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>in <span class=\"_ _9\"></span>consegu<span class=\"_ _0\"></span>enza <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>dive<span class=\"_ _0\"></span>rgenza <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>aluta di ori<span class=\"_ _0\"></span>gine (<span class=\"_ _0\"></span>USD)<span class=\"_ _0\"></span> delle<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>razio<span class=\"_ _0\"></span>ni e <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>alut<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>esposi<span class=\"_ _0\"></span>zione<span class=\"_ _0\"></span> dell<span class=\"_ _0\"></span>o st<span class=\"_ _0\"></span>esso <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span>a pre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>e Relazione. Per <span class=\"_ _9\"></span>quanto <span class=\"_ _20\"></span>riguarda <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>credito <span class=\"_ _9\"></span>finanziario, <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span><span class=\"ff4\">Management</span> <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gruppo <span class=\"_ _20\"></span>ritiene <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>llo <span class=\"_ _20\"></span>stato <span class=\"_ _9\"></span>attu<span class=\"_ _0\"></span>ale, sulla <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>prospettive <span class=\"_ _1\"></span>future <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3\"></span><span class=\"ff4\">Buc<span class=\"_ _0\"></span>ksense <span class=\"_ _3\"></span>Inc<span class=\"ff1\">.,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>lo stesso <span class=\"_ _3\"></span>possa <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>rimb<span class=\"_ _0\"></span>orsato <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>naturale<span class=\"fs0\"> </span></span></span>scadenza.<span class=\"fs0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-86-4": {
   "value": "Nota 24 - Proventi ed oneri finanziari   <span class=\"ff1 fs6\">I proventi <span class=\"_ _0\"></span>finanziari, pari <span class=\"_ _0\"></span>a 1.043 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, e <span class=\"_ _0\"></span>gli oneri finanz<span class=\"_ _0\"></span>iari, pari <span class=\"_ _0\"></span>a 658 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di euro, </span>sono articolati come segue: (m<span class=\"_ _3\"></span>ig<span class=\"_ _0\"></span>liaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _a\"></span>)2<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _b1\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1V<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>azi<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>ne F<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> cred<span class=\"_ _0\"></span>iti<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _102\"> </span>6<span class=\"_ _1\"></span>5<span class=\"_ _3\"></span>5<span class=\"_ _1c1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _6b\"> </span>1<span class=\"_ _3\"></span>06<span class=\"_ _145\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _6b\"> </span>54<span class=\"_ _3\"></span>9 I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>ers<span class=\"_ _a\"></span>o<span class=\"_ _a\"></span> p<span class=\"_ _0\"></span>arti<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>rr<span class=\"_ _1\"></span>el<span class=\"_ _1\"></span>at<span class=\"_ _a\"></span>e<span class=\"_ _1c2\"> </span>1<span class=\"_ _1\"></span>3<span class=\"_ _3\"></span>9<span class=\"_ _c2\"> </span>12<span class=\"_ _3\"></span>2<span class=\"_ _a5\"> </span>1<span class=\"_ _1\"></span>7 U<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>il<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>i<span class=\"_ _1c3\"> </span>2<span class=\"_ _1\"></span>2<span class=\"_ _3\"></span>0<span class=\"_ _c2\"> </span>30<span class=\"_ _3\"></span>2<span class=\"_ _64\"> </span>(<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>2<span class=\"_ _3\"></span>) I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _1\"></span>b<span class=\"_ _0\"></span>an<span class=\"_ _a\"></span>c<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span>2<span class=\"_ _3\"></span>9<span class=\"_ _a5\"> </span>40<span class=\"_ _145\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _67\"> </span>(1<span class=\"_ _3\"></span>1)T<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>ro<span class=\"_ _1\"></span>v<span class=\"_ _19d\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _0\"></span>ari<span class=\"_ _13b\"> </span>1<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _c9\"> </span>5<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>0<span class=\"_ _c9\"> </span>47<span class=\"_ _a\"></span>3 F<span class=\"_ _1\"></span>ai<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> cred<span class=\"_ _0\"></span>iti<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _1c5\"> </span>(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _3\"></span>4)(1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)(1<span class=\"_ _3\"></span>81<span class=\"_ _3\"></span>) P<span class=\"_ _1\"></span>erdite<span class=\"_ _0\"></span> s<span class=\"_ _a\"></span>u<span class=\"_ _0\"></span> ca<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>bi<span class=\"_ _1c6\"> </span>(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)(5<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)5<span class=\"_ _1\"></span>4 I<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>eres<span class=\"_ _9\"></span>s<span class=\"_ _a\"></span>i <span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>s<span class=\"_ _9\"></span>i<span class=\"_ _1\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>ed<span class=\"_ _a\"></span> o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _a\"></span>an<span class=\"_ _0\"></span>zi<span class=\"_ _3\"></span>ari(2<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>6<span class=\"_ _3\"></span>)<span class=\"_ _4a\"> </span>(1<span class=\"_ _3\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)(1<span class=\"_ _3\"></span>62<span class=\"_ _3\"></span>) F<span class=\"_ _1\"></span>ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>g(1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _3\"></span>)<span class=\"_ _63\"> </span>(<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)(3<span class=\"_ _3\"></span>0<span class=\"_ _1\"></span>) Altri<span class=\"_ _3\"></span> o<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>eri<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _175\"> </span>(<span class=\"_ _1\"></span>9<span class=\"_ _3\"></span>4)(6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)(3<span class=\"_ _3\"></span>1<span class=\"_ _1\"></span>)T<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>t<span class=\"_ _1\"></span>ale<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>neri<span class=\"_ _a\"></span> f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _0\"></span>ari<span class=\"_ _12a\"> </span>(<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _158\"> </span>(3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _158\"> </span>(3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)T<span class=\"_ _3\"></span>ot<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>l<span class=\"_ _a\"></span>e g<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>tion<span class=\"_ _1\"></span>e f<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>na<span class=\"_ _3\"></span>nzi<span class=\"_ _a\"></span>a<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>a<span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _c9\"> </span>2<span class=\"_ _a\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _c9\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3Gli <span class=\"_ _3\"></span>inte<span class=\"_ _0\"></span>ressi <span class=\"_ _3\"></span>attiv<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>verso <span class=\"_ _1\"></span>parti <span class=\"_ _3\"></span>corre<span class=\"_ _0\"></span>late, <span class=\"_ _3\"></span>pari <span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>139 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro, <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>riferiscono <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>credito <span class=\"_ _1\"></span>finanziario di <span class=\"_ _a\"></span>durata <span class=\"_ _a\"></span>quinquennale <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>antato <span class=\"_ _a\"></span>dalla <span class=\"_ _a\"></span><span class=\"ff4\">Softla<span class=\"_ _0\"></span>b <span class=\"_ _a\"></span>S.p.A</span> <span class=\"_ _a\"></span>nei <span class=\"_ _a\"></span>confronti <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span><span class=\"ff4\">Buck<span class=\"_ _0\"></span>sense <span class=\"_ _0\"></span>Inc.</span> <span class=\"_ _a\"></span>r<span class=\"_ _0\"></span>emunerato <span class=\"_ _a\"></span>al 4% annuo e acquisito nell\u2019Operazione di <span class=\"ff4\">Reverse Acquisiti<span class=\"_ _0\"></span>on</span> del 30 luglio 2020. Il <span class=\"_ _8\"></span><span class=\"ff4\">Fair <span class=\"_ _4\"> </span>value</span> <span class=\"_ _8\"></span>su <span class=\"_ _4\"> </span>crediti <span class=\"_ _4\"> </span>finanziari, <span class=\"_ _8\"></span>positivo <span class=\"_ _4\"> </span>per <span class=\"_ _8\"></span>811 <span class=\"_ _4\"> </span>migliai<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>euro, <span class=\"_ _8\"></span>rappresenta, <span class=\"_ _4\"></span>principalmente, l\u2019incremento <span class=\"_ _20\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span><span class=\"ff4\">fair<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>value</span> <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>finanziamento <span class=\"_ _8\"></span>concesso <span class=\"_ _8\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _20\"></span><span class=\"ff4\">Bucksens<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>Inc. <span class=\"_ _8\"></span></span>al <span class=\"_ _8\"></span>netto <span class=\"_ _4\"></span>del <span class=\"_ _20\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span> dell\u2019opzione <span class=\"_ _4\"> </span>put <span class=\"_ _4\"></span>incorporata <span class=\"_ _4\"> </span>all\u2019interno <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>finan<span class=\"_ _0\"></span>ziamento <span class=\"_ _4\"> </span>stesso; <span class=\"_ _4\"> </span>la <span class=\"_ _4\"> </span>valutazione <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span><span class=\"ff4\">put</span> <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"> </span>stata calcolata dal <span class=\"_ _0\"></span><span class=\"ff4\">Management<span class=\"_ _0\"></span></span>, con <span class=\"_ _0\"></span>il supporto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>consulenti <span class=\"_ _0\"></span>esterni uti<span class=\"_ _0\"></span>lizzando, tra i<span class=\"_ _0\"></span> par<span class=\"_ _0\"></span>ametri, il <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>e della societ\u00e0 <span class=\"ff4\">Bucksense Inc. </span>(<span class=\"_ _1\"></span><span class=\"ff4\">stock price<span class=\"ff1\">)</span> <span class=\"ff1\">al 31 dicembre 2022 cos\u00ec <span class=\"_ _1\"></span>come risultante dal valore attuale </span></span>dei <span class=\"_ _0\"></span>flussi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>cassa <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span><span class=\"ff4\">Business <span class=\"_ _0\"></span>Plan</span> <span class=\"_ _a\"></span>2023-2027 <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ilizzato <span class=\"_ _0\"></span>ai <span class=\"_ _a\"></span>fini <span class=\"_ _a\"></span>dell\u2019<span class=\"ff4\"> <span class=\"_ _0\"></span>impairment </span>test. Il <span class=\"_ _0\"></span>risultato <span class=\"_ _a\"></span>della <span class=\"_ _0\"></span>gestione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valutaria <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _a\"></span>ascrivibile <span class=\"_ _a\"></span>principalmente <span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>componenti <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>natura <span class=\"_ _0\"></span>economica <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> finanziaria <span class=\"_ _0\"></span>generate <span class=\"_ _a\"></span>dai <span class=\"_ _a\"></span>rapporti <span class=\"_ _0\"></span>con <span class=\"_ _a\"></span>le <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _0\"></span>correl<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>in <span class=\"_ _9\"></span>consegu<span class=\"_ _0\"></span>enza <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>dive<span class=\"_ _0\"></span>rgenza <span class=\"_ _a\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>v<span class=\"_ _0\"></span>aluta di ori<span class=\"_ _0\"></span>gine (<span class=\"_ _0\"></span>USD)<span class=\"_ _0\"></span> delle<span class=\"_ _0\"></span> ope<span class=\"_ _0\"></span>razio<span class=\"_ _0\"></span>ni e <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>alut<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>esposi<span class=\"_ _0\"></span>zione<span class=\"_ _0\"></span> dell<span class=\"_ _0\"></span>o st<span class=\"_ _0\"></span>esso <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span>a pre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>e Relazione. Per <span class=\"_ _9\"></span>quanto <span class=\"_ _20\"></span>riguarda <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>credito <span class=\"_ _9\"></span>finanziario, <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span><span class=\"ff4\">Management</span> <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Gruppo <span class=\"_ _20\"></span>ritiene <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>a<span class=\"_ _0\"></span>llo <span class=\"_ _20\"></span>stato <span class=\"_ _9\"></span>attu<span class=\"_ _0\"></span>ale, sulla <span class=\"_ _1\"></span>base <span class=\"_ _3\"></span>delle <span class=\"_ _1\"></span>prospettive <span class=\"_ _1\"></span>future <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _3\"></span><span class=\"ff4\">Buc<span class=\"_ _0\"></span>ksense <span class=\"_ _3\"></span>Inc<span class=\"ff1\">.,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>lo stesso <span class=\"_ _3\"></span>possa <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>rimb<span class=\"_ _0\"></span>orsato <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>naturale<span class=\"fs0\"> </span></span></span>scadenza.<span class=\"fs0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-88-2": {
   "value": "Nota <span class=\"_ _8\"></span>25 <span class=\"_ _8\"></span>- <span class=\"_ _4\"></span>Rivalutazioni <span class=\"_ _8\"></span>(svalu<span class=\"_ _0\"></span>tazioni) <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>parte<span class=\"_ _1\"></span>cipazioni <span class=\"_ _4\"> </span>contabilizzate <span class=\"_ _8\"></span>secondo <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>metodo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el Patrimonio Netto La svalutazione <span class=\"_ _0\"></span>di partec<span class=\"_ _0\"></span>ipazione, per <span class=\"_ _0\"></span>146 miglia<span class=\"_ _0\"></span>ia di <span class=\"_ _0\"></span>euro, rappresenta l\u2019<span class=\"_ _0\"></span>adeguamento <span class=\"_ _0\"></span>al v<span class=\"_ _0\"></span>alore del patrimonio netto consolidato al 31 dicembre 2021 della s<span class=\"_ _0\"></span>ociet\u00e0 collegata <span class=\"ff4\">Bucksense Inc, </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-89-2": {
   "value": "Nota 27 - Risultato per azione  Il calcolo del Risultato per azione di base e diluit<span class=\"_ _0\"></span>o \u00e8 basato sui seguenti dati:<span class=\"fs0\"> </span>(mi<span class=\"_ _0\"></span>gliaia<span class=\"_ _0\"></span> di e<span class=\"_ _0\"></span>uro)2022Risultato net<span class=\"_ _0\"></span>to (in migliaia di euro<span class=\"_ _0\"></span>)<span class=\"_ _1c3\"> </span>3.1<span class=\"_ _0\"></span>68Num<span class=\"_ _1\"></span>ero <span class=\"_ _0\"></span>di azioni (in migliaia)Azioni in circolazione ad<span class=\"_ _0\"></span> inizio eserciz<span class=\"_ _0\"></span>io<span class=\"_ _74\"> </span>1<span class=\"_ _0\"></span>3.454<span class=\"_ _1c7\"></span>      Azioni in circolazione a <span class=\"_ _0\"></span>fine esercizio<span class=\"_ _92\"> </span>13.4<span class=\"_ _0\"></span>54<span class=\"_ _a7\"></span>     <span class=\"_ _0\"></span> Risultato per <span class=\"_ _0\"></span>azione ba<span class=\"_ _0\"></span>se e diluito **<span class=\"_ _1b7\"> </span>0,<span class=\"_ _0\"></span>24*<span class=\"_ _1\"></span>  al netto<span class=\"_ _0\"></span> delle azioni<span class=\"_ _0\"></span> proprie in<span class=\"_ _0\"></span> portafoglio all<span class=\"_ _0\"></span>a stessa data.*<span class=\"_ _1\"></span>*<span class=\"_ _1\"></span>  i risul<span class=\"_ _0\"></span>tati per azione <span class=\"_ _0\"></span>base 2022<span class=\"_ _0\"></span> coincido<span class=\"_ _0\"></span>no con <span class=\"_ _0\"></span>i risultati<span class=\"_ _0\"></span> per azione diluit<span class=\"_ _0\"></span>i non<span class=\"_ _0\"></span> sussistendo <span class=\"_ _0\"></span>le fattispecie       d<span class=\"_ _0\"></span>iluitive ind<span class=\"_ _0\"></span>icate dallo IAS 33<span class=\"_ _0\"></span>.(mi<span class=\"_ _0\"></span>gliaia<span class=\"_ _0\"></span> di e<span class=\"_ _0\"></span>uro)2022Risultato per <span class=\"_ _0\"></span>azione da<span class=\"_ _0\"></span> attivit<span class=\"_ _0\"></span>\u00e0 in funziona<span class=\"_ _0\"></span>mento (in m<span class=\"_ _1\"></span>igliaia di euro<span class=\"_ _0\"></span>)<span class=\"_ _5a\"> </span>3.179Num<span class=\"_ _1\"></span>ero <span class=\"_ _0\"></span>di azioni (in migliaia)Azioni in circolazione ad<span class=\"_ _0\"></span> inizio eserciz<span class=\"_ _0\"></span>io<span class=\"_ _74\"> </span>1<span class=\"_ _0\"></span>3.454<span class=\"_ _1c7\"></span>      Azioni in circolazione a <span class=\"_ _0\"></span>fine esercizio<span class=\"_ _92\"> </span>13.4<span class=\"_ _0\"></span>54<span class=\"_ _a7\"></span>     <span class=\"_ _0\"></span> Risultato per <span class=\"_ _0\"></span>azione ba<span class=\"_ _0\"></span>se e diluito **<span class=\"_ _1b7\"> </span>0,<span class=\"_ _0\"></span>24*<span class=\"_ _1\"></span>  al netto<span class=\"_ _0\"></span> delle azioni<span class=\"_ _0\"></span> proprie in<span class=\"_ _0\"></span> portafoglio all<span class=\"_ _0\"></span>a stessa data*<span class=\"_ _1\"></span>*<span class=\"_ _1\"></span>  i risul<span class=\"_ _0\"></span>tati per azione <span class=\"_ _0\"></span>base 2022<span class=\"_ _0\"></span> coincido<span class=\"_ _0\"></span>no con <span class=\"_ _0\"></span>i risultati<span class=\"_ _0\"></span> per azione diluit<span class=\"_ _0\"></span>i non<span class=\"_ _0\"></span> sussistendo <span class=\"_ _0\"></span>le fattispecie diluitive in<span class=\"_ _0\"></span>dicate dallo I<span class=\"_ _0\"></span>AS 33",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-91-2": {
   "value": "3.14.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">P<span class=\"_ _0\"></span>OSIZIONE FINA<span class=\"_ _1\"></span>NZIARIA NETTA </span>(m<span class=\"_ _3\"></span>iglia<span class=\"_ _0\"></span>ia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _a\"></span>)3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _a\"></span>2<span class=\"_ _0\"></span>-2<span class=\"_ _a\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _9f\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>-1<span class=\"_ _0\"></span>2<span class=\"_ _a\"></span>-2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _176\"> </span>V<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>ione A<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>spo<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>bi<span class=\"_ _11\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _11\"></span>t\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _11\"></span>q<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>de <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>z<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>qu<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>l<span class=\"_ _3\"></span>ent<span class=\"_ _1\"></span>i<span class=\"_ _fa\"> </span>2<span class=\"_ _1\"></span>.13<span class=\"_ _3\"></span>5<span class=\"_ _178\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _30\"> </span>2.6<span class=\"_ _3\"></span>98<span class=\"_ _177\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _17b\"> </span>(5<span class=\"_ _1\"></span>6<span class=\"_ _3\"></span>3) B<span class=\"_ _9\"></span>. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Liqu<span class=\"_ _3\"></span>idi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _1\"></span> (A<span class=\"_ _0\"></span>)<span class=\"_ _3f\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _174\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _30\"> </span>2<span class=\"_ _0\"></span>.6<span class=\"_ _a\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _174\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _fa\"> </span>(<span class=\"_ _1\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _a\"></span>3<span class=\"_ _0\"></span>) C.<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Al<span class=\"_ _3\"></span>tri<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _19d\"></span> <span class=\"_ _a\"></span>fi<span class=\"_ _11\"></span>nan<span class=\"_ _1\"></span>z<span class=\"_ _1\"></span>i<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>orr<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _3\"></span>i<span class=\"_ _1c8\"> </span>-<span class=\"_ _180\"></span>   <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>-<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  D<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> C<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _20\"></span>d<span class=\"_ _1\"></span>iti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>e<span class=\"_ _20\"></span>nti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>(C)<span class=\"_ _1c9\"> </span>-<span class=\"_ _180\"></span>   <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _5c\"> </span>-<span class=\"_ _180\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  E. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>De<span class=\"_ _0\"></span>bi<span class=\"_ _11\"></span>ti<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _1\"></span>anca<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>rr<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _1ca\"> </span>(8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _3\"></span>)<span class=\"_ _a3\"> </span>(41<span class=\"_ _3\"></span>5)<span class=\"_ _182\"> </span>(42<span class=\"_ _3\"></span>2) F. <span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>t<span class=\"_ _1\"></span>re<span class=\"_ _0\"></span> pass<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t\u00e0<span class=\"_ _0\"></span> fi<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>a<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>e c<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>rrent<span class=\"_ _1\"></span>i<span class=\"_ _1cb\"> </span>(5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _cc\"> </span>(8<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>)<span class=\"_ _2a\"> </span>3<span class=\"_ _3\"></span>2 G<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>nd<span class=\"_ _1\"></span>e<span class=\"_ _9\"></span>bita<span class=\"_ _3\"></span>me<span class=\"_ _9\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _3\"></span>nz<span class=\"_ _3\"></span>ia<span class=\"_ _1\"></span>r<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _9\"></span>nte<span class=\"_ _9\"></span> <span class=\"_ _0\"></span>(E+<span class=\"_ _0\"></span>F)<span class=\"_ _27\"> </span>(8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _10e\"> </span>(4<span class=\"_ _a\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _10e\"> </span>(3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>) H<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>De<span class=\"_ _0\"></span>b<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _11\"></span> ban<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>no<span class=\"_ _3\"></span>n corrent<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _1cc\"> </span>(2<span class=\"_ _1\"></span>.38<span class=\"_ _3\"></span>1)<span class=\"_ _141\"> </span>(3.1<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>)<span class=\"_ _1be\"> </span>7<span class=\"_ _1\"></span>6<span class=\"_ _3\"></span>5 I.<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Al<span class=\"_ _3\"></span>tre <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>t\u00e0 f<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>nz<span class=\"_ _3\"></span>i<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> no<span class=\"_ _3\"></span>n corren<span class=\"_ _1\"></span>ti<span class=\"_ _e4\"> </span>(<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _cc\"> </span>(6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _cc\"> </span>(2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>) L.<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>de<span class=\"_ _9\"></span>bi<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e<span class=\"_ _9\"></span>nto<span class=\"_ _0\"></span> f<span class=\"_ _3\"></span>ina<span class=\"_ _3\"></span>nz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>io<span class=\"_ _0\"></span> no<span class=\"_ _0\"></span>n co<span class=\"_ _a\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _3\"></span>e<span class=\"_ _9\"></span>nte<span class=\"_ _20\"></span> <span class=\"_ _0\"></span>(H<span class=\"fc4 sc0\">+</span><span class=\"_ _a\"></span><span class=\"fc4 sc0\">I</span><span class=\"fc4 sc0\">)</span>(2<span class=\"_ _0\"></span>.4<span class=\"_ _a\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _a\"></span>)<span class=\"_ _1b0\"> </span>(3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _a\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _b1\"> </span>7<span class=\"_ _a\"></span>3<span class=\"_ _0\"></span>6 M<span class=\"_ _a\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Po<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>izi<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _9\"></span> f<span class=\"_ _3\"></span>in<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>nz<span class=\"_ _3\"></span>ia<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>ia<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ne<span class=\"_ _9\"></span>tta<span class=\"_ _1\"></span> (<span class=\"_ _0\"></span>B<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>+<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>G<span class=\"_ _1\"></span> +<span class=\"_ _a\"></span> L)<span class=\"_ _b1\"> </span>(1<span class=\"_ _a\"></span>.2<span class=\"_ _a\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _1b0\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.0<span class=\"_ _a\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>)<span class=\"_ _10e\"> </span>(2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)La <span class=\"_ _9\"></span>posizione <span class=\"_ _9\"></span>finanziaria <span class=\"_ _9\"></span>netta <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>dicembre <span class=\"_ _9\"></span>2022 <span class=\"_ _9\"></span>ammonta<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>-1.230 <span class=\"_ _9\"></span>migliaia <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>ragione, principalmente <span class=\"_\"> </span>dell\u2019inde<span class=\"_ _0\"></span>bitamento <span class=\"_ _14\"> </span>finanziario <span class=\"_\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>lungo <span class=\"_ _14\"> </span>termine <span class=\"_\"> </span>rappresentato <span class=\"_ _14\"> </span>dal <span class=\"_\"> </span>finan<span class=\"_ _0\"></span>ziamento acceso presso Banca Profilo finalizzato al pagame<span class=\"_ _0\"></span>nto del Ramo<span class=\"ff4\"> Insurance</span>.  Si <span class=\"_ _20\"></span>segnala <span class=\"_ _9\"></span>che <span class=\"_ _9\"></span>alla <span class=\"_ _20\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _9\"></span>del <span class=\"_ _20\"></span>presente <span class=\"_ _9\"></span>bilan<span class=\"_ _0\"></span>cio <span class=\"_ _9\"></span>69<span class=\"_ _0\"></span>8 <span class=\"_ _9\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>euro <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _20\"></span>Acotel <span class=\"_ _20\"></span>India <span class=\"_ _9\"></span>non <span class=\"_ _9\"></span>posson<span class=\"_ _0\"></span>o esser <span class=\"_ _0\"></span>fatte <span class=\"_ _9\"></span>rientrare <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>Italia <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>pendenza <span class=\"_ _0\"></span>del <span class=\"_ _9\"></span>contenzioso <span class=\"_ _a\"></span>tributario <span class=\"_ _9\"></span>in <span class=\"_ _a\"></span>essere <span class=\"_ _a\"></span>descritto <span class=\"_ _a\"></span>nel <span class=\"_ _a\"></span>par<span class=\"_ _0\"></span>agrafo 3.16 CONTENZIOSI E PASSIVIT\u00c0 POTENZIALI<span class=\"ff1\"> delle note al bil<span class=\"_ _0\"></span>ancio consolidato. </span>La <span class=\"_ _1\"></span>posizione <span class=\"_ _1\"></span>finanziaria netta, <span class=\"_ _3\"></span>cos\u00ec <span class=\"_ _1\"></span>come def<span class=\"_ _1\"></span>inita dalla <span class=\"_ _3\"></span>Comu<span class=\"_ _0\"></span>nicazione <span class=\"_ _1\"></span>CONSOB <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>28 <span class=\"_ _1\"></span>luglio 2006, rappresenta un indicatore alternativo di performan<span class=\"_ _0\"></span>ce. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-92-1": {
   "value": "3.15.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">INFO<span class=\"_ _0\"></span>RMAZIONI <span class=\"_ _1\"></span>INTEGRATIVE SUG<span class=\"_ _1\"></span>LI STRUMENTI FINANZ<span class=\"_ _1\"></span>IARI E </span>POLITICHE DI GE<span class=\"_ _1\"></span>STIONE DEI RISCHI<span class=\"_ _1\"></span> Classi di strumenti finanziari<span class=\"ff1\">  </span>Di seguito si <span class=\"_ _1\"></span>riporta il dettaglio delle attivit\u00e0 e passivit\u00e0 finanziarie richiesto dall\u2019IFRS 7 e <span class=\"_ _1\"></span>dall\u2019<span class=\"_ _0\"></span>IFRS 13 nell\u2019ambito delle categorie previste dallo IFRS 9: (mi<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>ai<span class=\"_ _a\"></span>a di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ro)31-dic-22Attivit\u00e0 a<span class=\"_ _0\"></span>l FV Attivit\u00e0 No<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> VOCE<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>DI <span class=\"_ _0\"></span>BILANCIOr<span class=\"_ _3\"></span>il<span class=\"_ _0\"></span>evata a <span class=\"_ _0\"></span>CE<span class=\"_ _1\"></span> F<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nanziamenti finanziar<span class=\"_ _3\"></span>ie Valo<span class=\"_ _0\"></span>re bilanciodetenute per<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la e <span class=\"_ _0\"></span>cr<span class=\"_ _3\"></span>ed<span class=\"_ _0\"></span>itidispo<span class=\"_ _0\"></span>nibili <span class=\"_ _0\"></span>per<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>ntabilenego<span class=\"_ _0\"></span>ziaz<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nela <span class=\"_ _0\"></span>venditaAT<span class=\"_ _3\"></span>TIV<span class=\"_ _1\"></span>IT<span class=\"_ _1\"></span>A' <span class=\"_ _0\"></span>NON <span class=\"_ _0\"></span>CORRE<span class=\"_ _3\"></span>NT<span class=\"_ _1\"></span>IV<span class=\"_ _3\"></span>ers<span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>arti<span class=\"_ _1\"></span> correl<span class=\"_ _1\"></span>ate<span class=\"_ _1cd\"> </span>3.697<span class=\"_ _1ce\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _164\"> </span> <span class=\"_ _0\"></span>- <span class=\"_ _181\"> </span><span class=\"ff4\">-<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> </span>3.697<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 8A<span class=\"_ _3\"></span>ltre atti<span class=\"_ _1\"></span>vi<span class=\"_ _3\"></span>t\u00e0<span class=\"_ _0\"></span> non <span class=\"_ _0\"></span>correntiDeposi<span class=\"_ _1\"></span>ti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>cauzi<span class=\"_ _1\"></span>onal<span class=\"_ _1\"></span>i<span class=\"_ _e4\"> </span>-<span class=\"_ _1d0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1d1\"> </span><span class=\"ff1\">7<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _64\"> </span><span class=\"ff4\">-<span class=\"_ _1cf\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  </span></span>7<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> AT<span class=\"_ _3\"></span>TIV<span class=\"_ _1\"></span>IT<span class=\"_ _1\"></span>A' <span class=\"_ _0\"></span>CORRE<span class=\"_ _3\"></span>NTI-<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> Credi<span class=\"_ _1\"></span>ti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>i<span class=\"_ _161\"> </span>Credi<span class=\"_ _1\"></span>ti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>cl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>enti<span class=\"_ _104\"> </span>-<span class=\"_ _1b3\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a1\"> </span><span class=\"ff1\">5.323<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _35\"> </span><span class=\"ff4\">-<span class=\"_ _55\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> </span></span>5.323<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 5A<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>vit\u00e0 fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>arie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>correnti<span class=\"_ _a1\"> </span>A<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>tre <span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>anzi<span class=\"_ _3\"></span>ar<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _fa\"> </span>-<span class=\"_ _1d0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _10c\"> </span><span class=\"ff1\">-<span class=\"_ _12b\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _5c\"> </span><span class=\"ff4\">-<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> </span></span>-<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> Di<span class=\"_ _1\"></span>sponi<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>it\u00e0 l<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>ui<span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mezzi<span class=\"_ _1\"></span> Deposi<span class=\"_ _1\"></span>ti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>bancari<span class=\"_ _e3\"> </span>-<span class=\"_ _1b3\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _10e\"> </span><span class=\"ff1\">2.<span class=\"_ _0\"></span>135<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _d3\"> </span><span class=\"ff4\">-<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> </span></span>2.135<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 9equi<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ntiDenaro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>ori<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>cassa<span class=\"_ _6b\"> </span>-<span class=\"_ _1b3\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _5a\"> </span><span class=\"ff1\">-<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _6a\"> </span><span class=\"ff4\">-<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> </span></span>-<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> 9T<span class=\"_ _3\"></span>OT<span class=\"_ _1\"></span>ALE<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>AT<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>IVO3.697<span class=\"_ _1b3\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>7.4<span class=\"_ _0\"></span>65<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _d3\"> </span><span class=\"ff3\">-<span class=\"_ _1cf\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1d2\"> </span><span class=\"ff5\">11.162<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> </span></span>31-dic-21Attivit\u00e0 a<span class=\"_ _0\"></span>l FV Attivit\u00e0 No<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> VOCE<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>DI <span class=\"_ _0\"></span>BILANCIOr<span class=\"_ _3\"></span>il<span class=\"_ _0\"></span>evata a <span class=\"_ _0\"></span>CE<span class=\"_ _1\"></span> F<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nanziamenti finanziar<span class=\"_ _3\"></span>ie Valo<span class=\"_ _0\"></span>re bilanciodetenute per<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>la e <span class=\"_ _0\"></span>cr<span class=\"_ _3\"></span>ed<span class=\"_ _0\"></span>itidispo<span class=\"_ _0\"></span>nibili <span class=\"_ _0\"></span>per<span class=\"_ _1\"></span> co<span class=\"_ _0\"></span>ntabilenego<span class=\"_ _0\"></span>ziaz<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nela <span class=\"_ _0\"></span>venditaAT<span class=\"_ _3\"></span>TIV<span class=\"_ _1\"></span>IT<span class=\"_ _1\"></span>A' <span class=\"_ _0\"></span>NON <span class=\"_ _0\"></span>CORRE<span class=\"_ _3\"></span>NT<span class=\"_ _1\"></span>IV<span class=\"_ _3\"></span>ers<span class=\"_ _0\"></span>o p<span class=\"_ _0\"></span>arti<span class=\"_ _1\"></span> correl<span class=\"_ _1\"></span>ate<span class=\"_ _1cd\"> </span>2.886<span class=\"_ _1ce\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _4b\"> </span><span class=\"ff4\">-<span class=\"_ _55\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _64\"> </span>-<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> </span>2.886<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 8A<span class=\"_ _3\"></span>ltre atti<span class=\"_ _1\"></span>vi<span class=\"_ _3\"></span>t\u00e0<span class=\"_ _0\"></span> non <span class=\"_ _0\"></span>correntiDeposi<span class=\"_ _1\"></span>ti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>cauzi<span class=\"_ _1\"></span>onal<span class=\"_ _1\"></span>i<span class=\"_ _e4\"> </span>-<span class=\"_ _1d0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1d1\"> </span><span class=\"ff1\">4<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _64\"> </span><span class=\"ff4\">-<span class=\"_ _1cf\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  </span></span>4<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> AT<span class=\"_ _3\"></span>TIV<span class=\"_ _1\"></span>IT<span class=\"_ _1\"></span>A' <span class=\"_ _0\"></span>CORRE<span class=\"_ _3\"></span>NTICredi<span class=\"_ _1\"></span>ti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>i<span class=\"_ _161\"> </span>Credi<span class=\"_ _1\"></span>ti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>verso <span class=\"_ _0\"></span>cl<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>enti<span class=\"_ _104\"> </span>-<span class=\"_ _1b3\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a1\"> </span><span class=\"ff1\">6.304<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _35\"> </span><span class=\"ff4\">-<span class=\"_ _55\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> </span></span>6.304<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 5A<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>vit\u00e0 fi<span class=\"_ _1\"></span>nanzi<span class=\"_ _3\"></span>arie<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>correnti<span class=\"_ _a1\"> </span>A<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>tre <span class=\"_ _0\"></span>attiv<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>anzi<span class=\"_ _3\"></span>ar<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _fa\"> </span>-<span class=\"_ _1d0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _10c\"> </span><span class=\"ff1\">-<span class=\"_ _12b\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _5c\"> </span><span class=\"ff4\">-<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> </span></span>-<span class=\"_ _12b\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> Di<span class=\"_ _1\"></span>sponi<span class=\"_ _3\"></span>bi<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>it\u00e0 l<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>ui<span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mezzi<span class=\"_ _1\"></span> Deposi<span class=\"_ _1\"></span>ti<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>bancari<span class=\"_ _e3\"> </span>-<span class=\"_ _1b3\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _10e\"> </span><span class=\"ff1\">1.<span class=\"_ _0\"></span>197<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _d3\"> </span><span class=\"ff4\">-<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> </span></span>1.197<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 9equi<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ntiDenaro <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>val<span class=\"_ _1\"></span>ori<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>n <span class=\"_ _0\"></span>cassa<span class=\"_ _6b\"> </span>-<span class=\"_ _1b3\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _a1\"> </span><span class=\"ff1\">1.501<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _35\"> </span><span class=\"ff4\">-<span class=\"_ _55\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> </span></span>1.501<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 9T<span class=\"_ _3\"></span>OT<span class=\"_ _1\"></span>ALE<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>AT<span class=\"_ _3\"></span>T<span class=\"_ _1\"></span>IVO2.886<span class=\"_ _1b3\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>9.0<span class=\"_ _0\"></span>06<span class=\"_ _55\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _d3\"> </span><span class=\"ff3\">-<span class=\"_ _1cf\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1d2\"> </span><span class=\"ff5\">11.892<span class=\"_ _1cf\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> </span></span>(mi<span class=\"_ _a\"></span>gli<span class=\"_ _a\"></span>ai<span class=\"_ _a\"></span>a <span class=\"_ _0\"></span>di<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>euro)31-dic-22No<span class=\"_ _a\"></span>te d<span class=\"_ _0\"></span>i VOCE<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>DI <span class=\"_ _0\"></span>BILANCIOPassivit\u00e0 <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>sto<span class=\"_ _a\"></span> Valo<span class=\"_ _0\"></span>re bilancioammo<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>tizz<span class=\"_ _0\"></span>atoco<span class=\"_ _a\"></span>ntabilePASSIVIT<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>' NON <span class=\"_ _0\"></span>CORREN<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>IP<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ssi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _1\"></span>ari<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _c7\"> </span>Fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _3\"></span>am<span class=\"_ _0\"></span>enti<span class=\"_ _1d3\"> </span>2.<span class=\"_ _0\"></span>478<span class=\"_ _1d4\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 2.<span class=\"_ _0\"></span>478<span class=\"_ _16d\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 8PASSIVIT<span class=\"_ _3\"></span>A' <span class=\"_ _0\"></span>CORRE<span class=\"_ _3\"></span>N<span class=\"_ _0\"></span>T<span class=\"_ _3\"></span>IP<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ssi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _1\"></span>ari<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _c7\"> </span>Fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _3\"></span>am<span class=\"_ _0\"></span>enti<span class=\"_ _e7\"> </span>887<span class=\"_ _1d4\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 887<span class=\"_ _16d\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> 8Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>commerci<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>iV<span class=\"_ _3\"></span>erso <span class=\"_ _0\"></span>forni<span class=\"_ _1\"></span>tori1.<span class=\"_ _0\"></span>5981.<span class=\"_ _0\"></span>59413T<span class=\"_ _3\"></span>OT<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>LE<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>PASS<span class=\"_ _0\"></span>IVO4.<span class=\"_ _0\"></span>963<span class=\"_ _1d4\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _bb\"> </span>4.<span class=\"_ _0\"></span>959<span class=\"_ _16d\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 31-dic-21No<span class=\"_ _a\"></span>te d<span class=\"_ _0\"></span>i VOCE<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>DI <span class=\"_ _0\"></span>BILANCIOPassivit\u00e0 <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>co<span class=\"_ _a\"></span>sto<span class=\"_ _a\"></span> Valo<span class=\"_ _0\"></span>re bilancioammo<span class=\"_ _a\"></span>r<span class=\"_ _3\"></span>tizz<span class=\"_ _0\"></span>atoco<span class=\"_ _a\"></span>ntabilePASSIVIT<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>' NON <span class=\"_ _0\"></span>CORREN<span class=\"_ _1\"></span>T<span class=\"_ _3\"></span>IP<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ssi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _1\"></span>ari<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _c7\"> </span>Fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _3\"></span>am<span class=\"_ _0\"></span>enti<span class=\"_ _1d3\"> </span>3.<span class=\"_ _0\"></span>214<span class=\"_ _1d4\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 3.<span class=\"_ _0\"></span>214<span class=\"_ _16d\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 8PASSIVIT<span class=\"_ _3\"></span>A' <span class=\"_ _0\"></span>CORRE<span class=\"_ _3\"></span>N<span class=\"_ _0\"></span>T<span class=\"_ _3\"></span>IP<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ssi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _1\"></span>ari<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>correnti<span class=\"_ _c7\"> </span>Fi<span class=\"_ _3\"></span>nanzi<span class=\"_ _3\"></span>am<span class=\"_ _0\"></span>enti<span class=\"_ _e7\"> </span>497<span class=\"_ _1d4\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> 497<span class=\"_ _16d\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _a\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> 8Debi<span class=\"_ _3\"></span>ti<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>commerci<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>iV<span class=\"_ _3\"></span>erso <span class=\"_ _0\"></span>forni<span class=\"_ _1\"></span>tori1.<span class=\"_ _0\"></span>3761.<span class=\"_ _0\"></span>37613T<span class=\"_ _3\"></span>OT<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>LE<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>PASS<span class=\"_ _0\"></span>IVO5.<span class=\"_ _0\"></span>087<span class=\"_ _1d4\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _bb\"> </span>5.<span class=\"_ _0\"></span>088<span class=\"_ _16d\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _a\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Si <span class=\"_ _0\"></span>ritiene che il va<span class=\"_ _0\"></span>lore contabile dei <span class=\"_ _0\"></span>crediti / <span class=\"_ _0\"></span>debiti commerciali <span class=\"_ _0\"></span>e delle attivit<span class=\"_ _0\"></span>\u00e0 / <span class=\"_ _0\"></span>passivit\u00e0 finanziarie<span class=\"_ _0\"></span> iscritte al costo ammortiz<span class=\"_ _0\"></span>zato approssimi il loro valore di mercato. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-95-2": {
   "value": "Livello gerarchico di valutazione del <span class=\"ff3\">fair value</span> In <span class=\"_ _9\"></span>re<span class=\"_ _0\"></span>lazione <span class=\"_ _9\"></span>agli<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>strumenti <span class=\"_ _8\"></span>finanziari <span class=\"_ _20\"></span>rilevati <span class=\"_ _20\"></span>al <span class=\"_ _20\"></span><span class=\"ff4\">fair <span class=\"_ _8\"></span>value</span>, <span class=\"_ _20\"></span>l\u2019IFRS <span class=\"_ _20\"></span>13 <span class=\"_ _20\"></span>richiede <span class=\"_ _20\"></span>che <span class=\"_ _20\"></span>tali <span class=\"_ _20\"></span>valori <span class=\"_ _8\"></span>siano classificati sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>una ger<span class=\"_ _1\"></span>archia di <span class=\"_ _1\"></span>livelli che <span class=\"_ _3\"></span>rifletta la <span class=\"_ _1\"></span>significativit\u00e0 deg<span class=\"_ _1\"></span>li input ut<span class=\"_ _1\"></span>ilizzati nella<span class=\"_ _1\"></span> determinazione del valore di mercato. Si distinguono i<span class=\"_ _0\"></span> seguenti livelli: \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello 1 \u2013 quotazioni rilevate su un mercato attiv<span class=\"_ _0\"></span>o per attivit\u00e0 oggetto di valutazione;<span class=\"_ _0\"></span> </span></span>\uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello <span class=\"_ _a\"></span>2 <span class=\"_ _0\"></span>\u2013 <span class=\"_ _a\"></span>input <span class=\"_ _9\"></span>diver<span class=\"_ _1\"></span>si <span class=\"_ _a\"></span>dai <span class=\"_ _a\"></span>prezzi <span class=\"_ _0\"></span>quotati <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>al <span class=\"_ _a\"></span>punto <span class=\"_ _a\"></span>precedente, <span class=\"_ _a\"></span>che <span class=\"_ _0\"></span>sono <span class=\"_ _a\"></span>osservabili </span></span>direttamente (prezzi) o indirettamente (derivati dai<span class=\"_ _0\"></span> prezzi) sul mercato; \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">Livello 3 \u2013 input che non sono basati su dati di mercato osservabili.<span class=\"_ _0\"></span> </span></span>Nel Bilancio consolidato di <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b S.p.A.</span> le attivit\u00e0 valutate al <span class=\"ff4\">fair value </span>sono: \uf0b7<span class=\"ff8\"> <span class=\"_ _7a\"> </span><span class=\"ff1\">il credito finanziario e l\u2019opzione put incluso<span class=\"_ _0\"></span> nello stesso, classificato come Livello 3. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-96-2": {
   "value": "Tipologia di rischi finanziari ed eventuali <span class=\"_ _0\"></span>attivit\u00e0 di copertura connesse<span class=\"ff1\">  </span>Il <span class=\"_ _9\"></span>Gruppo, <span class=\"_ _20\"></span>come <span class=\"_ _9\"></span>descritto<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nel <span class=\"_ _20\"></span>paragrafo <span class=\"_ _9\"></span><span class=\"ff4\">1.8 <span class=\"_ _20\"></span>RISCHI <span class=\"_ _9\"></span>ED <span class=\"_ _20\"></span>INCERTE<span class=\"_ _0\"></span>ZZE</span> <span class=\"_ _9\"></span>all\u2019interno <span class=\"_ _9\"></span>del<span class=\"_ _0\"></span>la <span class=\"_ _9\"></span>Relazion<span class=\"_ _0\"></span>e degli <span class=\"_ _1\"></span>amministratori <span class=\"_ _1\"></span>sull\u2019andamento <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>gestione, monitora <span class=\"_ _3\"></span>costantemente<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>gestione <span class=\"_ _3\"></span>finanziaria<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>al fine di valutarne anticipatamente i potenziali ef<span class=\"_ _0\"></span>fetti negativi.  Rischio di credito Non sussistono controversie significative sull\u2019<span class=\"_ _0\"></span>esigibilit\u00e0 dei crediti vantati dalle societ\u00e0 del Gruppo.<span class=\"_ _0\"></span> Softlab <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>stipulato <span class=\"_ _3\"></span>un co<span class=\"_ _1\"></span>ntratto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>factoring <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>cl<span class=\"_ _1\"></span>ausola <span class=\"_ _1\"></span>pro-soluto <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>cessione <span class=\"_ _3\"></span>dei cre<span class=\"_ _1\"></span>diti van<span class=\"_ _1\"></span>tati nei confronti del cliente Vodafone. Ulteriore <span class=\"_ _a\"></span>contratto <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>fac<span class=\"_ _0\"></span>toring <span class=\"_ _a\"></span>con <span class=\"_ _9\"></span>cl<span class=\"_ _0\"></span>ausola <span class=\"_ _a\"></span>pro-s<span class=\"_ _0\"></span>oluto <span class=\"_ _a\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>stato <span class=\"_ _9\"></span>sotto<span class=\"_ _0\"></span>scritto <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>ING <span class=\"_ _a\"></span>per <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>cessione<span class=\"_ _0\"></span> dei cr<span class=\"_ _1\"></span>editi nei <span class=\"_ _3\"></span>confronti<span class=\"_ _0\"></span> del<span class=\"_ _1\"></span> cliente <span class=\"_ _1\"></span>Amplifon, <span class=\"_ _1\"></span>tuttavia tale <span class=\"_ _3\"></span>li<span class=\"_ _0\"></span>nea <span class=\"_ _1\"></span>di credito, <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>oggi, non <span class=\"_ _3\"></span>\u00e8 stata <span class=\"_ _1\"></span>ancora utilizzata. Il <span class=\"_ _a\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>iscritto <span class=\"_ _9\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>proprio <span class=\"_ _9\"></span>bil<span class=\"_ _0\"></span>ancio <span class=\"_ _a\"></span>un <span class=\"_ _20\"></span>credito<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>finanziario <span class=\"_ _9\"></span>vantato <span class=\"_ _9\"></span>nei <span class=\"_ _9\"></span>confronti<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span><span class=\"ff4\">Bucksense </span>Inc.<span class=\"ff1\"> in <span class=\"_ _1\"></span>merito<span class=\"_ _0\"></span> al <span class=\"_ _1\"></span>quale il <span class=\"ff4\">Management</span> allo stato attuale <span class=\"_ _1\"></span>riti<span class=\"_ _0\"></span>ene che, sulla base <span class=\"_ _1\"></span>delle prospettive future </span>della <span class=\"ff4\">Bucksense Inc.</span>, il credito finanziario possa <span class=\"_ _0\"></span>essere rimborsato alla naturale scadenza. Si segnala <span class=\"_ _3\"></span>l\u2019e<span class=\"_ _0\"></span>sistenza <span class=\"_ _1\"></span>di una <span class=\"_ _3\"></span>clausola nell\u2019accordo <span class=\"_ _1\"></span>sottoscritto tra <span class=\"_ _1\"></span>le part<span class=\"_ _1\"></span>i ch<span class=\"_ _1\"></span>e prev<span class=\"_ _1\"></span>ede <span class=\"_ _1\"></span>la possibilit\u00e0 <span class=\"_ _1\"></span>di convertire <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span><span class=\"ff4\">equity</span> <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _13\"> </span>del <span class=\"_ _13\"> </span>credito <span class=\"_ _13\"> </span>finanziario,<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>cos\u00ec <span class=\"_ _13\"> </span>come <span class=\"_ _13\"> </span>descritt<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>nel <span class=\"_ _14\"> </span>pa<span class=\"_ _0\"></span>ragrafo <span class=\"_ _13\"> </span><span class=\"ff4\">3.8 </span>PRINCIPALI FATTORI DI <span class=\"_ _1\"></span>INCERTEZZ<span class=\"_ _0\"></span>E NELL\u2019EFFETTUAZIONE   <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>    <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span>   DELLE <span class=\"_ _1\"></span>STIME E ASSUNZIONI UTILIZZATE<span class=\"ff1\"> della presente Rel<span class=\"_ _0\"></span>azione, a cui si rimanda. </span>Il Gruppo non \u00e8 soggetto a significativi rischi di esigi<span class=\"_ _0\"></span>bilit\u00e0 del credito esposto in bilancio. Di seguito esponiamo la ripartizione dei crediti co<span class=\"_ _0\"></span>mmerciali netti per scadenza contrattuale:<span class=\"_ _0\"></span> (in migliaia di euro)Crediti comme<span class=\"_ _1\"></span>rci<span class=\"_ _0\"></span>ali verso<span class=\"_ _0\"></span> Non TotaleScaduti da:imprese controlla<span class=\"_ _0\"></span>te e verso scaduti  oltre 1<span class=\"_ _0\"></span> altri 0-30gg<span class=\"_ _0\"></span> <span class=\"_ _22\"> </span> 31-60g<span class=\"_ _0\"></span>g <span class=\"_ _1d5\"> </span> 61-90g<span class=\"_ _0\"></span>g <span class=\"_ _f\"> </span> 91-180<span class=\"_ _0\"></span>gg <span class=\"_ _f\"> </span> 18<span class=\"_ _0\"></span>1-360<span class=\"_ _0\"></span>gg  anno 31 dic<span class=\"_ _0\"></span>embre 20214.536<span class=\"_ _1d6\"></span>       <span class=\"_ _a1\"> </span>77<span class=\"_ _1d7\"></span>         <span class=\"_ _141\"> </span>3<span class=\"_ _0\"></span>6<span class=\"_ _159\"></span>      <span class=\"_ _0\"></span>     <span class=\"_ _140\"> </span>-<span class=\"_ _1d8\"></span>          <span class=\"_ _0\"></span>      <span class=\"_ _10e\"> </span>-<span class=\"_ _1d9\"></span>          <span class=\"_ _0\"></span>       <span class=\"_ _1da\"> </span>63<span class=\"_ _a7\"></span>       <span class=\"_ _0\"></span>         <span class=\"_ _13f\"> </span>-<span class=\"_ _1db\"></span>         <span class=\"_ _0\"></span>       4.712<span class=\"_ _1dc\"></span>       31 dic<span class=\"_ _0\"></span>embre 20223.333<span class=\"_ _1d6\"></span>       <span class=\"_ _172\"> </span>278<span class=\"_ _1dd\"></span>       <span class=\"_ _b2\"> </span>172<span class=\"_ _159\"></span>  <span class=\"_ _0\"></span>       <span class=\"_ _13b\"> </span>74<span class=\"_ _1de\"></span>          <span class=\"_ _0\"></span>   <span class=\"_ _172\"> </span>36<span class=\"_ _0\"></span>0<span class=\"_ _1d9\"></span>          <span class=\"_ _0\"></span>  <span class=\"_ _1be\"> </span>185<span class=\"_ _a7\"></span>         <span class=\"_ _0\"></span>     <span class=\"_ _1df\"> </span>37<span class=\"_ _1db\"></span>      <span class=\"_ _0\"></span>        4.439<span class=\"_ _1dc\"></span>       ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-98-2": {
   "value": "Rischi<span class=\"_ _0\"></span>o di<span class=\"_ _0\"></span> liqui<span class=\"_ _0\"></span>dit\u00e0<span class=\"_ _0\"></span> Il <span class=\"_ _a\"></span>Gruppo <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>finora <span class=\"_ _9\"></span>fatto <span class=\"_ _9\"></span>ricorso <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>misura<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>lim<span class=\"_ _0\"></span>itata <span class=\"_ _a\"></span>a <span class=\"_ _20\"></span>fonti <span class=\"_ _a\"></span>este<span class=\"_ _0\"></span>rne <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>fina<span class=\"_ _0\"></span>nziamento <span class=\"_ _9\"></span>per <span class=\"_ _9\"></span>la <span class=\"_ _a\"></span>g<span class=\"_ _0\"></span>estione ordinaria riuscendo a coprire i fabbisogni di liquid<span class=\"_ _0\"></span>it\u00e0 con le proprie risorse finanziarie generate.  Nel <span class=\"_ _0\"></span>mese <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>giugno <span class=\"_ _0\"></span>2021<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _a\"></span>all\u2019operaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acquisto <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>Ramo <span class=\"_ _a\"></span>Insurance, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a ottenuto un finanzi<span class=\"_ _1\"></span>amento che le <span class=\"_ _1\"></span>ha consen<span class=\"_ _1\"></span>tito di non eser<span class=\"_ _1\"></span>citare la fa<span class=\"_ _1\"></span>colt\u00e0, prevista contrattualmente, di <span class=\"_ _8\"></span>differire <span class=\"_ _20\"></span>il <span class=\"_ _4\"></span>pagamento <span class=\"_ _20\"></span>del <span class=\"_ _8\"></span>prezzo <span class=\"_ _20\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>acquisto <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Ramo <span class=\"_ _8\"></span>Insurance, <span class=\"_ _20\"></span>di <span class=\"_ _4\"></span>titolarit\u00e0 <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>So<span class=\"_ _0\"></span>ftlab <span class=\"_ _20\"></span>Tech, beneficiando cos\u00ec di uno sconto di 60 miglia<span class=\"_ _0\"></span>ia di euro.  Il suddetto finanziamento ha dur<span class=\"_ _0\"></span>ata di 60 mesi di <span class=\"_ _0\"></span>cui 12 mesi di pre<span class=\"_ _0\"></span>ammortamento al tasso<span class=\"_ _0\"></span> del 4,5% ed un <span class=\"_ _3\"></span>tasso di interesse <span class=\"_ _1\"></span>variabile composto da <span class=\"_ _3\"></span>Eur<span class=\"_ _0\"></span>ibor a <span class=\"_ _3\"></span>3 mesi maggiorato <span class=\"_ _1\"></span>di uno <span class=\"_ _1\"></span>spread <span class=\"_ _1\"></span>pari a <span class=\"_ _3\"></span>4,5<span class=\"_ _0\"></span>% Le <span class=\"_ _20\"></span>risorse <span class=\"_ _20\"></span>finanziarie <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>cui <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>Gruppo <span class=\"_ _20\"></span>dispone <span class=\"_ _8\"></span>alla <span class=\"_ _20\"></span>data <span class=\"_ _20\"></span>di <span class=\"_ _8\"></span>bilancio, <span class=\"_ _20\"></span>unita<span class=\"_ _0\"></span>mente <span class=\"_ _20\"></span>alle <span class=\"_ _20\"></span>risors<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>si otterranno tramite <span class=\"_ _0\"></span>la gest<span class=\"_ _0\"></span>ione operativa s<span class=\"_ _0\"></span>aranno su<span class=\"_ _0\"></span>fficienti per <span class=\"_ _0\"></span>coprire <span class=\"_ _0\"></span>le ob<span class=\"_ _0\"></span>bligazioni del Gruppo <span class=\"_ _0\"></span>in essere <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>021 <span class=\"_ _4\"> </span>e <span class=\"_ _4\"></span>consentiranno <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>fa<span class=\"_ _0\"></span>r <span class=\"_ _4\"> </span>fronte <span class=\"_ _4\"> </span>al <span class=\"_ _4\"></span>fabbisogno <span class=\"_ _8\"></span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _4\"> </span>aziendale <span class=\"_ _4\"> </span>dei prossimi 12 mesi della Societ\u00e0.  I flussi di <span class=\"_ _0\"></span>cassa, le <span class=\"_ _0\"></span>necessi<span class=\"_ _0\"></span>t\u00e0 di <span class=\"_ _0\"></span>finanziamento e la<span class=\"_ _0\"></span> liquid<span class=\"_ _0\"></span>it\u00e0 delle <span class=\"_ _0\"></span>societ\u00e0 del Gruppo <span class=\"_ _0\"></span>sono monitorati e <span class=\"_ _0\"></span>gestiti <span class=\"_ _0\"></span>centralmente sott<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>dalla Capogruppo, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l\u2019obiettivo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>garantire <span class=\"_ _0\"></span>un\u2019efficace ed<span class=\"_ _0\"></span> efficiente gestione delle risorse finanziarie. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-99-2": {
   "value": "Rischi<span class=\"_ _0\"></span>o va<span class=\"_ _0\"></span>lutari<span class=\"_ _0\"></span>o Il Grup<span class=\"_ _0\"></span>po no<span class=\"_ _0\"></span>n \u00e8 es<span class=\"_ _0\"></span>posto <span class=\"_ _0\"></span>in misu<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a rilev<span class=\"_ _0\"></span>ante<span class=\"_ _0\"></span> al ris<span class=\"_ _0\"></span>chio <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ambio <span class=\"_ _0\"></span>che \u00e8<span class=\"_ _0\"></span> preval<span class=\"_ _0\"></span>entem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>e limit<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>o all<span class=\"_ _0\"></span>a diverg<span class=\"_ _0\"></span>enz<span class=\"_ _0\"></span>a tra l\u2019eur<span class=\"_ _0\"></span>o e la valuta<span class=\"_ _0\"></span> di origin<span class=\"_ _0\"></span>e (USD<span class=\"_ _0\"></span>) del<span class=\"_ _0\"></span> credito fi<span class=\"_ _0\"></span>nanzi<span class=\"_ _0\"></span>ario va<span class=\"_ _0\"></span>nta<span class=\"_ _0\"></span>to dall<span class=\"_ _0\"></span>a <span class=\"ff4\">Softla<span class=\"_ _0\"></span>b S.p.A.<span class=\"_ _0\"></span> </span>nei <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>onfronti<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _4\"> </span><span class=\"ff4\">Bu<span class=\"_ _0\"></span>ck<span class=\"_ _0\"></span>sense <span class=\"_ _7\"> </span>Inc.</span>, <span class=\"_ _4\"> </span>ol<span class=\"_ _0\"></span>tre <span class=\"_ _4\"> </span>a<span class=\"_ _0\"></span>ll\u2019imp<span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span><span class=\"ff4\">f<span class=\"_ _0\"></span>air <span class=\"_ _7\"> </span>value <span class=\"_ _4\"> </span></span>d<span class=\"_ _0\"></span>ell<span class=\"_ _0\"></span>\u2019immobi<span class=\"_ _0\"></span>le <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _4\"> </span>prop<span class=\"_ _0\"></span>riet<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _4\"> </span>di<span class=\"_ _0\"></span> Acote<span class=\"_ _0\"></span>l do B<span class=\"_ _0\"></span>rasil<span class=\"_ _0\"></span>, il<span class=\"_ _0\"></span> cui v<span class=\"_ _0\"></span>alor<span class=\"_ _0\"></span>e \u00e8 d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ato i<span class=\"_ _0\"></span>n va<span class=\"_ _0\"></span>lut<span class=\"_ _0\"></span>a local<span class=\"_ _0\"></span>e.<span class=\"_ _0\"></span> Rischi<span class=\"_ _0\"></span>o t<span class=\"_ _0\"></span>assi <span class=\"_ _0\"></span>di int<span class=\"_ _0\"></span>eress<span class=\"_ _0\"></span>e Il Gruppo, <span class=\"_ _1\"></span>ric<span class=\"_ _0\"></span>orrendo in <span class=\"_ _1\"></span>misu<span class=\"_ _0\"></span>ra <span class=\"_ _1\"></span>lim<span class=\"_ _0\"></span>itat<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fonti este<span class=\"_ _0\"></span>rne di <span class=\"_ _3\"></span>fin<span class=\"_ _0\"></span>anzi<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>ento, \u00e8 <span class=\"_ _3\"></span>espos<span class=\"_ _0\"></span>ta in <span class=\"_ _1\"></span>misur<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>limit<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>a al <span class=\"_ _a\"></span>ris<span class=\"_ _0\"></span>chio <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>f<span class=\"_ _0\"></span>luttu<span class=\"_ _0\"></span>azio<span class=\"_ _0\"></span>ne <span class=\"_ _a\"></span>dei <span class=\"_ _9\"></span>tassi <span class=\"_ _9\"></span>di <span class=\"_ _9\"></span>int<span class=\"_ _0\"></span>eres<span class=\"_ _0\"></span>se. <span class=\"_ _a\"></span>Tu<span class=\"_ _0\"></span>tta<span class=\"_ _0\"></span>via, <span class=\"_ _a\"></span>l<span class=\"_ _0\"></span>\u2019inc<span class=\"_ _0\"></span>rem<span class=\"_ _0\"></span>ento <span class=\"_ _a\"></span>dei <span class=\"_ _9\"></span>t<span class=\"_ _0\"></span>assi <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>int<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>sse <span class=\"_ _9\"></span>che <span class=\"_ _a\"></span>si <span class=\"_ _9\"></span>\u00e8 verifi<span class=\"_ _0\"></span>cato <span class=\"_ _4\"> </span>a <span class=\"_ _4\"></span>partire<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>2023 <span class=\"_ _8\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>generat<span class=\"_ _0\"></span>o <span class=\"_ _4\"> </span>un <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ncr<span class=\"_ _0\"></span>emento<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _4\"> </span>costo<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _4\"> </span>oner<span class=\"_ _0\"></span>i <span class=\"_ _4\"></span>finanzia<span class=\"_ _0\"></span>ri <span class=\"_ _4\"> </span>legati<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>al finanz<span class=\"_ _0\"></span>iamento<span class=\"_ _0\"></span> in<span class=\"_ _0\"></span> esse<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>con B<span class=\"_ _0\"></span>anca P<span class=\"_ _0\"></span>rofilo<span class=\"_ _0\"></span>, i c<span class=\"_ _0\"></span>ui e<span class=\"_ _0\"></span>ffett<span class=\"_ _0\"></span>i si <span class=\"_ _0\"></span>avran<span class=\"_ _0\"></span>no n<span class=\"_ _0\"></span>ell\u2019es<span class=\"_ _0\"></span>erc<span class=\"_ _0\"></span>izio 20<span class=\"_ _0\"></span>23. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-100-2": {
   "value": "3.16.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">CONTENZIOSI E PASSIVIT\u00c0 POTENZIA<span class=\"_ _1\"></span>LI  </span>Contenzioso Telecom Italia \u2013 Noverca Italia  La controllata Nov<span class=\"_ _0\"></span>erca <span class=\"_ _0\"></span>Italia S.r.l. <span class=\"_ _0\"></span>(di seguito, <span class=\"_ _0\"></span>\u201cNoverca\u201d) in <span class=\"_ _0\"></span>liquidazione ha <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>tra i <span class=\"_ _0\"></span>suoi debiti un im<span class=\"_ _0\"></span>porto pa<span class=\"_ _0\"></span>ri a <span class=\"_ _0\"></span>413 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro concernenti <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>erogati <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2010 <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>Telecom <span class=\"_ _0\"></span>Italia <span class=\"_ _0\"></span>S.p.A. (di <span class=\"_ _9\"></span>seguito, <span class=\"_ _9\"></span>\u201cTIM\u201d), <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>cui <span class=\"_ _9\"></span>pagamento <span class=\"_ _9\"></span>non <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _9\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>corrisposto <span class=\"_ _9\"></span>ritenendo <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _a\"></span>dett<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>importi <span class=\"_ _9\"></span>fosse<span class=\"_ _0\"></span>ro <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l frutto <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>condotte <span class=\"_ _7\"> </span>illecite. <span class=\"_ _7\"> </span>Il <span class=\"_ _7\"> </span>procedimento <span class=\"_ _7\"> </span>penale, <span class=\"_ _7\"> </span>incardinato <span class=\"_ _7\"> </span>innanzi <span class=\"_ _7\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Tribunale <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>Catania <span class=\"_ _7\"> </span>a seguito <span class=\"_ _6\"> </span>della <span class=\"_ _7\"> </span>denuncia <span class=\"_ _6\"> </span>formulata <span class=\"_ _6\"> </span>da <span class=\"_ _7\"> </span>Noverc<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>nei <span class=\"_ _6\"> </span>confronti <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>presunto <span class=\"_ _7\"> </span>autore <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>tali <span class=\"_ _6\"> </span>condotte, definito <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>n. <span class=\"_ _3\"></span>3415/2016, <span class=\"_ _3\"></span>successivamen<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>impugnazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>definito <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>sentenza della Corte di Appello di Catania n. 536/20 del 21 febbraio 2020, passata in giudicato, si concludeva con <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>prosciogli<span class=\"_ _0\"></span>mento <span class=\"_ _a\"></span>dell\u2019imputato <span class=\"_ _a\"></span>perch\u00e9 <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>reat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>all\u2019art. <span class=\"_ _a\"></span>647 <span class=\"_ _a\"></span>c.p. <span class=\"_ _a\"></span>era <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>abrogato <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>D. Lgs. <span class=\"_ _14\"> </span>15 <span class=\"_ _14\"> </span>gennaio <span class=\"_\"> </span>2016 <span class=\"_ _14\"> </span>n. <span class=\"_ _14\"> </span>7 <span class=\"_ _14\"> </span>e, <span class=\"_ _14\"> </span>dunque, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>fatto <span class=\"_ _14\"> </span>non <span class=\"_ _14\"> </span>era <span class=\"_\"> </span>pi\u00f9 <span class=\"_ _14\"> </span>previsto <span class=\"_ _14\"> </span>dalla <span class=\"_ _14\"> </span>legge <span class=\"_ _14\"> </span>come <span class=\"_\"> </span>r<span class=\"_ _0\"></span>eato. Successivamente, in dat<span class=\"_ _1\"></span>a 19 feb<span class=\"_ _1\"></span>braio 2021 TIM <span class=\"_ _1\"></span>ha notificato <span class=\"_ _1\"></span>a Noverca <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> decreto ingiuntivo em<span class=\"_ _1\"></span>esso nei <span class=\"_ _3\"></span>suoi <span class=\"_ _1\"></span>confronti <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Tribunale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Roma <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro 413 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro, <span class=\"_ _3\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>spese, <span class=\"_ _3\"></span>avverso il <span class=\"_ _0\"></span>quale, <span class=\"_ _0\"></span>anch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla <span class=\"_ _a\"></span>luce <span class=\"_ _0\"></span>dei <span class=\"_ _a\"></span>fatti <span class=\"_ _0\"></span>comunque <span class=\"_ _a\"></span>accertati <span class=\"_ _a\"></span>nel <span class=\"_ _0\"></span>procedimento <span class=\"_ _a\"></span>penale, <span class=\"_ _0\"></span>Nove<span class=\"_ _0\"></span>rca <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>propost<span class=\"_ _0\"></span>o opposizione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data 29 <span class=\"_ _0\"></span>marzo 2021, <span class=\"_ _0\"></span>contestando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntegralmente la<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>benza <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>somma <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>chiedendo autorizzazione a c<span class=\"_ _0\"></span>hiamare <span class=\"_ _0\"></span>in c<span class=\"_ _0\"></span>ausa, ai <span class=\"_ _0\"></span>sensi d<span class=\"_ _0\"></span>ell\u2019art. <span class=\"_ _0\"></span>106 c.p.c., l<span class=\"_ _0\"></span>\u2019imputato <span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>due soci<span class=\"_ _0\"></span>et\u00e0 coinvolte<span class=\"_ _0\"></span> nel <span class=\"_ _4\"> </span>procedimento <span class=\"_ _4\"></span>e <span class=\"_ _8\"></span>allo <span class=\"_ _4\"> </span>st<span class=\"_ _0\"></span>esso <span class=\"_ _4\"></span>facenti <span class=\"_ _4\"></span>ca<span class=\"_ _1\"></span>po. <span class=\"_ _4\"> </span>All\u2019esito<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dell\u2019udienza <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>prima <span class=\"_ _4\"> </span>comparizione <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>22 settembre <span class=\"_ _9\"></span>2021, <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>Tribunale <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>Roma<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ha <span class=\"_ _20\"></span>rigetta<span class=\"_ _0\"></span>to <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>domanda <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>chiamat<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>causa <span class=\"_ _9\"></span>del <span class=\"_ _20\"></span>ter<span class=\"_ _0\"></span>zo <span class=\"_ _9\"></span>e <span class=\"_ _8\"></span>ha dichiarato la <span class=\"_ _1\"></span>provvisoriet<span class=\"_ _0\"></span>\u00e0 esecutoriet\u00e0 <span class=\"_ _1\"></span>del decreto<span class=\"_ _0\"></span> ingiuntivo opposto. I<span class=\"_ _1\"></span>n data 3 <span class=\"_ _1\"></span>dicembre 2021 TIM ha notificat<span class=\"_ _1\"></span>o a <span class=\"_ _1\"></span>Noverca precetto <span class=\"_ _1\"></span>per il <span class=\"_ _1\"></span>pagamento delle somme <span class=\"_ _1\"></span>di cui <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>decreto ingiuntivo dichiar<span class=\"_ _1\"></span>ato provvisoriamente esecutivo.  In <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>8<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>agosto <span class=\"_ _3\"></span>2022 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _3\"></span>notific<span class=\"_ _0\"></span>ato <span class=\"_ _3\"></span>a Noverca <span class=\"_ _3\"></span>ricorso <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>dichia<span class=\"_ _0\"></span>razione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>fallimento <span class=\"_ _1\"></span>depositato da <span class=\"_ _0\"></span>TIM <span class=\"_ _a\"></span>presso <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Tribunale<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _0\"></span>Roma <span class=\"_ _a\"></span>\u2013 <span class=\"_ _a\"></span>Sezione <span class=\"_ _0\"></span>Fallim<span class=\"_ _0\"></span>entare <span class=\"_ _0\"></span>(R.G. <span class=\"_ _a\"></span>999/22) <span class=\"_ _a\"></span>unitamente <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>decreto <span class=\"_ _0\"></span>di convocazione delle <span class=\"_ _0\"></span>parti <span class=\"_ _0\"></span>innanzi al <span class=\"_ _0\"></span>Giudice <span class=\"_ _0\"></span>Delegato per<span class=\"_ _0\"></span> l\u2019istrutto<span class=\"_ _0\"></span>ria all\u2019ud<span class=\"_ _0\"></span>ienza prefallim<span class=\"_ _0\"></span>entare del 9 <span class=\"_ _8\"></span>novembre <span class=\"_ _8\"></span>2022, <span class=\"_ _4\"> </span>rinviata <span class=\"_ _4\"></span>dapprima <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>18 <span class=\"_ _4\"></span>gennaio <span class=\"_ _8\"></span>2023 <span class=\"_ _4\"></span>e <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>all\u201908 <span class=\"_ _4\"></span>febbraio <span class=\"_ _8\"></span>2023, <span class=\"_ _4\"></span>a <span class=\"_ _20\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _8\"></span>di istanza <span class=\"_ _25\"> </span>congiunta <span class=\"_ _17\"> </span>fo<span class=\"_ _1\"></span>rmulat<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>dalle <span class=\"_ _23\"> </span>parti <span class=\"_ _23\"> </span>essendo <span class=\"_ _23\"> </span>intervenute <span class=\"_ _23\"> </span>nelle <span class=\"_ _23\"> </span>more <span class=\"_ _25\"> </span>trattati<span class=\"_ _0\"></span>ve <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>bon<span class=\"_ _0\"></span>ario componimento. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>tale <span class=\"_ _a\"></span>conte<span class=\"_ _0\"></span>sto, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>intervenuto <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>Soci<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>Unico, <span class=\"_ _a\"></span>Softlab <span class=\"_ _a\"></span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _0\"></span>che <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>data <span class=\"_ _a\"></span>3 <span class=\"_ _a\"></span>febbraio 2023, <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>deliberato <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>finanziare <span class=\"_ _0\"></span>Noverca <span class=\"_ _a\"></span>Italia <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>l\u2019importo <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _0\"></span>300.000,00, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>corrisponde<span class=\"_ _0\"></span>re a <span class=\"_ _a\"></span>TIM, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>seguito <span class=\"_ _a\"></span>della <span class=\"_ _9\"></span>positiva <span class=\"_ _a\"></span>definizione <span class=\"_ _a\"></span>della <span class=\"_ _9\"></span>negoziazione <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>quest\u2019ul<span class=\"_ _0\"></span>tima, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>ridett<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>somma <span class=\"_ _a\"></span>a definitiva <span class=\"_ _0\"></span>chiusura <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>controversia <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>contestuale <span class=\"_ _a\"></span>rinuncia <span class=\"_ _a\"></span>al <span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>orso <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _a\"></span>dichiarazione di fallimento. In <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _a\"></span>7 <span class=\"_ _a\"></span>febbraio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>Nove<span class=\"_ _0\"></span>rca <span class=\"_ _a\"></span>Italia <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>TIM <span class=\"_ _a\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _a\"></span>perfezionato <span class=\"_ _a\"></span>l\u2019<span class=\"_ _0\"></span>accordo <span class=\"_ _a\"></span>transattivo, <span class=\"_ _9\"></span>ai <span class=\"_ _a\"></span>sensi <span class=\"_ _a\"></span>del quale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _4\"></span>corrisposta <span class=\"_ _4\"></span>in <span class=\"_ _4\"> </span>pari <span class=\"_ _8\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>TIM <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>comp<span class=\"_ _0\"></span>lessiva <span class=\"_ _4\"> </span>ed <span class=\"_ _4\"> </span>omnicomprensiva <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro 300.000,00, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>defini<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tacitazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019ogni <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>qualsiasi <span class=\"_ _0\"></span>controversi<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>stesse <span class=\"_ _a\"></span>insorta. <span class=\"_ _0\"></span>Ai sensi del suddetto accordo, inoltre, (i) TIM ha rilasciato ampia e liberatoria quietanza della ricezione dell\u2019importo <span class=\"_ _6\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _6\"> </span>30<span class=\"_ _0\"></span>0.000,00 <span class=\"_ _7\"> </span>e <span class=\"_ _6\"> </span>si <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _7\"> </span>obblig<span class=\"_ _0\"></span>ata <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>depositare, <span class=\"_ _7\"> </span>ent<span class=\"_ _0\"></span>ro <span class=\"_ _6\"> </span>il <span class=\"_ _7\"> </span>7 <span class=\"_ _6\"> </span>febbraio <span class=\"_ _6\"> </span>2023, <span class=\"_ _6\"> </span>atto <span class=\"_ _6\"> </span>di desistenza dall\u2019istanza di fallimento NRG 999/2021 promossa nei <span class=\"_ _1\"></span>confronti di Noverca, (i<span class=\"_ _1\"></span>i) Noverca Italia <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>TIM <span class=\"_ _7\"> </span>si <span class=\"_ _6\"> </span>obbligavano <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>far <span class=\"_ _7\"> </span>estinguere<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>causa <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>opposi<span class=\"_ _0\"></span>zione <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>decreto <span class=\"_ _7\"> </span>ingi<span class=\"_ _0\"></span>untivo <span class=\"_ _7\"> </span>NRG 24812/2021, <span class=\"_ _5\"> </span>restando <span class=\"_ _5\"> </span>obbli<span class=\"_ _0\"></span>go <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>capo <span class=\"_ _5\"> </span>a <span class=\"_\"> </span>TIM <span class=\"_ _5\"> </span>a <span class=\"_ _6\"> </span>non <span class=\"_\"> </span>agire <span class=\"_ _5\"> </span>esecutivamente <span class=\"_\"> </span>in <span class=\"_ _6\"> </span>forza <span class=\"_\"> </span>del <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span>creto ingiuntivo <span class=\"_ _4\"></span>del <span class=\"_ _20\"></span>Tribunal<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>Roma <span class=\"_ _8\"></span>n. <span class=\"_ _8\"></span>3713/2021 <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>19/02/2021 <span class=\"_ _8\"></span>(NRG <span class=\"_ _4\"> </span>8277/2021). <span class=\"_ _8\"></span>A <span class=\"_ _4\"> </span>seguito <span class=\"_ _8\"></span>del deposito <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>suddetto <span class=\"_ _9\"></span>atto <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>desistenza, <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>Tribunale <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>Roma <span class=\"_ _a\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>dichia<span class=\"_ _0\"></span>rato <span class=\"_ _a\"></span>estinto <span class=\"_ _9\"></span>il <span class=\"_ _a\"></span>procedimento<span class=\"_ _0\"></span> prefallimentare (NRG 999/2021).  In riferimento alle condotte illecite che hanno originato il<span class=\"_ _0\"></span> Credito, oggetto di accer<span class=\"_ _1\"></span>tament<span class=\"_ _0\"></span>o nel corso di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>procedimento <span class=\"_ _a\"></span>penale <span class=\"_ _0\"></span>incardinato <span class=\"_ _0\"></span>innanzi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cat<span class=\"_ _0\"></span>ania <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>reato <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>all\u2019art. <span class=\"_ _0\"></span>647 c.p. (fattispecie poi abrogata appena pochi mesi prima della pronuncia del Tribunale), \u00e8 stata avviata<span class=\"_ _0\"></span> da <span class=\"_ _3\"></span>Noverca <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>un\u2019azione <span class=\"_ _3\"></span>cautelare <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ex <span class=\"_ _3\"></span>art<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>671 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>669 <span class=\"_ _1\"></span>bis <span class=\"_ _1\"></span>c.p.c. <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>confronti <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>soggetto<span class=\"_ _0\"></span> precedentemente imputato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ridetto procedimento penale, <span class=\"_ _1\"></span>e di <span class=\"_ _1\"></span>due societ\u00e0 <span class=\"_ _1\"></span>a lui <span class=\"_ _1\"></span>riferibili, allo <span class=\"_ _1\"></span>scopo<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>igare i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>garanzi<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proprio <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>giudizio <span class=\"_ _a\"></span>di <span class=\"_ _0\"></span>merito instaurato. I<span class=\"_ _1\"></span>l suddetto ricorso per <span class=\"_ _1\"></span>sequestro co<span class=\"_ _1\"></span>nservat<span class=\"_ _0\"></span>ivo ha per <span class=\"_ _3\"></span>oggetto le quote sociali <span class=\"_ _1\"></span>di pertinenza dell\u2019ex <span class=\"_ _4\"> </span>imputato <span class=\"_ _4\"> </span>ed <span class=\"_ _7\"> </span>i <span class=\"_ _4\"> </span>co<span class=\"_ _0\"></span>nti <span class=\"_ _4\"> </span>correnti <span class=\"_ _4\"> </span>intesta<span class=\"_ _0\"></span>ti <span class=\"_ _4\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>predette <span class=\"_ _4\"> </span>due <span class=\"_ _4\"> </span>soci<span class=\"_ _0\"></span>et\u00e0. <span class=\"_ _4\"> </span>A <span class=\"_ _7\"> </span>seguito <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>pronuncia <span class=\"_ _4\"> </span>di<span class=\"_ _0\"></span> incompetenza <span class=\"_ _20\"></span>te<span class=\"_ _0\"></span>rritoriale <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Tribunale <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Roma<span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>battuta <span class=\"_ _8\"></span>adito, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>causa <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _8\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _20\"></span>ri<span class=\"_ _0\"></span>assunta presso <span class=\"_ _7\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>T<span class=\"_ _0\"></span>ribunale <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>Catania <span class=\"_ _7\"> </span>(RG <span class=\"_ _6\"> </span>12057/2022) <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>si <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _7\"> </span>definita <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>data <span class=\"_ _6\"> </span>21 <span class=\"_ _7\"> </span>novembre <span class=\"_ _6\"> </span>2022 <span class=\"_ _6\"> </span>con ordinanza confermativa <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sequestro (i) sui <span class=\"_ _0\"></span>beni d<span class=\"_ _0\"></span>el predetto <span class=\"_ _0\"></span>soggetto prec<span class=\"_ _0\"></span>edentemente imputato <span class=\"_ _0\"></span>nel ridetto procedimento penale o <span class=\"_ _1\"></span>su somme o cose <span class=\"_ _1\"></span>dovute a loro <span class=\"_ _1\"></span>fino a concorrenza <span class=\"_ _1\"></span>di euro 420.643,98. (ii) <span class=\"_ _4\"> </span>sui <span class=\"_ _4\"> </span>beni <span class=\"_ _4\"> </span>della <span class=\"_ _4\"> </span>societ\u00e0 <span class=\"_ _8\"></span>riferibile <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>suddetto <span class=\"_ _4\"> </span>soggetto <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>su <span class=\"_ _4\"></span>somme <span class=\"_ _4\"></span>o <span class=\"_ _8\"></span>cose <span class=\"_ _4\"> </span>dovute <span class=\"_ _4\"> </span>a <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>fino <span class=\"_ _8\"></span>a concorrenza di <span class=\"_ _1\"></span>euro 156.185,10. (iii) sui ben<span class=\"_ _1\"></span>i della <span class=\"_ _1\"></span>societ\u00e0 riferibile al <span class=\"_ _1\"></span>suddetto soggetto o su somme o cose dovute <span class=\"_ _0\"></span>a loro fino <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>concorrenza di <span class=\"_ _0\"></span>euro 137.760,90. <span class=\"_ _0\"></span>L\u2019ordinanza \u00e8 <span class=\"_ _0\"></span>stata reclam<span class=\"_ _0\"></span>ata dinanzi al<span class=\"_ _0\"></span> Tribunale <span class=\"_ _1\"></span>di Catania <span class=\"_ _1\"></span>in composizione collegiale (RG <span class=\"_ _1\"></span>15661/2022) <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019udie<span class=\"_ _0\"></span>nza si <span class=\"_ _1\"></span>\u00e8 ten<span class=\"_ _1\"></span>uta il giorno <span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>0 gennaio 2023. I<span class=\"_ _1\"></span>l Collegio si \u00e8 <span class=\"_ _1\"></span>riservato e ad<span class=\"_ _1\"></span> oggi si \u00e8 ancora <span class=\"_ _1\"></span>in attesa del <span class=\"_ _1\"></span>provvedimento. Nelle more la <span class=\"_ _3\"></span>Societ\u00e0 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>provveduto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>trascrizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>seque<span class=\"_ _0\"></span>stro <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>societarie <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>registri <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>im<span class=\"_ _0\"></span>prese di <span class=\"_ _4\"> </span>competenza <span class=\"_ _4\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>territori<span class=\"_ _0\"></span>o. <span class=\"_ _4\"> </span>Relativamente <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>sequestro <span class=\"_ _4\"> </span>sui <span class=\"_ _4\"></span>conti <span class=\"_ _4\"></span>correnti <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _8\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _4\"></span>iscritta <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>ruolo innanzi al T<span class=\"_ _0\"></span>ribunale <span class=\"_ _0\"></span>di Ca<span class=\"_ _0\"></span>tania la <span class=\"_ _0\"></span>procedura R<span class=\"_ _0\"></span>.G. 4625/2022 <span class=\"_ _0\"></span>e l\u2019udie<span class=\"_ _0\"></span>nza di <span class=\"_ _0\"></span>convalida <span class=\"_ _0\"></span>\u00e8 fissata <span class=\"_ _0\"></span>per il<span class=\"_ _a\"></span> giorno <span class=\"_ _0\"></span>18 aprile <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>Da <span class=\"_ _0\"></span>ultimo<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>\u00e8 stato <span class=\"_ _0\"></span>ritualm<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>introdotto <span class=\"_ _0\"></span>innanzi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Tribunale di <span class=\"_ _0\"></span>Ca<span class=\"_ _0\"></span>tania <span class=\"_ _0\"></span>(RG 605/2023) <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>giu<span class=\"_ _0\"></span>dizio <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>merito<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>nei <span class=\"_ _7\"> </span>confronti <span class=\"_ _6\"> </span>del <span class=\"_ _7\"> </span>soggetto <span class=\"_ _6\"> </span>precedentemente <span class=\"_ _7\"> </span>imput<span class=\"_ _0\"></span>ato <span class=\"_ _7\"> </span>nel <span class=\"_ _7\"> </span>ridetto<span class=\"_ _0\"></span> procedimento <span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>ale, <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>due <span class=\"_ _a\"></span>societ\u00e0 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>lui <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>ribili, <span class=\"_ _a\"></span>che <span class=\"_ _0\"></span>sar\u00e0 <span class=\"_ _a\"></span>chiamato, <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>prima <span class=\"_ _a\"></span>comparizione, all\u2019udienza fissa per il 25 maggio 2023. Contenzioso tributario - Acotel Interactive India Alla <span class=\"_ _7\"> </span>fine <span class=\"_ _4\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>2018 <span class=\"_ _7\"> </span>ed <span class=\"_ _7\"> </span>alla <span class=\"_ _7\"> </span>fine <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span>2019, <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>controllata <span class=\"_ _7\"> </span><span class=\"ff4\">Acotel <span class=\"_ _7\"> </span>Interactive <span class=\"_ _7\"> </span>India <span class=\"_ _7\"> </span>Private <span class=\"_ _7\"> </span>Limited</span> (\u201cAcotel <span class=\"_ _8\"></span>India\u201d) <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stata<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>soggetta <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>verifi<span class=\"_ _0\"></span>ca <span class=\"_ _8\"></span>fiscale <span class=\"_ _20\"></span>r<span class=\"_ _0\"></span>elativamente, <span class=\"_ _8\"></span>ris<span class=\"_ _0\"></span>pettivamente, <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>periodo 2015-2016 <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>2016-2017, <span class=\"_ _1\"></span>entrambe culminate <span class=\"_ _3\"></span>con la <span class=\"_ _3\"></span>notif<span class=\"_ _0\"></span>ica <span class=\"_ _1\"></span>di un <span class=\"_ _3\"></span>avviso di <span class=\"_ _1\"></span>accertamento con <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>autorit\u00e0 <span class=\"_ _20\"></span>fiscali <span class=\"_ _20\"></span>locali <span class=\"_ _20\"></span>hanno <span class=\"_ _9\"></span>dis<span class=\"_ _0\"></span>conosciuto <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>deduzione <span class=\"_ _20\"></span>dei <span class=\"_ _9\"></span>pagame<span class=\"_ _0\"></span>nti <span class=\"_ _9\"></span>delle <span class=\"_ _20\"></span><span class=\"ff4\">distribution </span>fees<span class=\"ff1\"> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>stessa <span class=\"_ _a\"></span>ha <span class=\"_ _0\"></span>erog<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>confronti <span class=\"_ _a\"></span>della <span class=\"_ _0\"></span>sua <span class=\"_ _a\"></span>controllante <span class=\"_ _0\"></span>statunitense <span class=\"_ _0\"></span></span>Acote<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Interactive <span class=\"_ _0\"></span>Inc<span class=\"ff1\">.. </span>Tale <span class=\"_ _a\"></span>cont<span class=\"_ _0\"></span>estazione <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>asce <span class=\"_ _9\"></span>dalla <span class=\"_ _9\"></span>riqualificazione<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span><span class=\"ff4\">distr<span class=\"_ _0\"></span>ibution <span class=\"_ _9\"></span>fees</span> <span class=\"_ _9\"></span>come <span class=\"_ _9\"></span><span class=\"ff4\">royalty</span> <span class=\"_ _20\"></span>che, <span class=\"_ _9\"></span>secondo <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> parere <span class=\"_ _20\"></span>degli <span class=\"_ _8\"></span>accertatori, <span class=\"_ _4\"></span>av<span class=\"_ _1\"></span>rebbero <span class=\"_ _20\"></span>dovuto<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>assoggettate <span class=\"_ _20\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ritenut<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>fis<span class=\"_ _0\"></span>cale <span class=\"_ _20\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>A<span class=\"_ _0\"></span>cotel India. <span class=\"_ _9\"></span>Secondo <span class=\"_ _8\"></span>quanto <span class=\"_ _20\"></span>previsto <span class=\"_ _20\"></span>dalla <span class=\"_ _8\"></span>legislazione <span class=\"_ _20\"></span>locale, <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>mancato <span class=\"_ _20\"></span>assog<span class=\"_ _0\"></span>gettamento <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>ritenuta <span class=\"_ _20\"></span>da parte <span class=\"_ _20\"></span>della <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _20\"></span>comporta, <span class=\"_ _8\"></span>secondo <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>autorit\u00e0 <span class=\"_ _8\"></span>lo<span class=\"_ _0\"></span>cali, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>conseguente <span class=\"_ _8\"></span>indeducibilit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>relativo costo. Da <span class=\"_ _3\"></span>tale rilievo \u00e8 <span class=\"_ _3\"></span>sca<span class=\"_ _0\"></span>turita una <span class=\"_ _3\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 potenziale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circa <span class=\"_ _1\"></span>910 migliaia di <span class=\"_ _1\"></span>dollari per <span class=\"_ _3\"></span>il periodo 2015-2016 e di circa 738 migliaia<span class=\"_ _0\"></span> di dollari per il periodo 2016-2017. La <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>presentato <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mpestivamente <span class=\"_ _0\"></span>ricorso <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span><span class=\"ff4\">Acot<span class=\"_ _0\"></span>el </span>Interactive<span class=\"ff1\"> non <span class=\"_ _0\"></span>pu\u00f2 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>cun modo <span class=\"_ _0\"></span>esser<span class=\"_ _0\"></span>e qualific<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>come ac<span class=\"_ _0\"></span>cordo di <span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>enza <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>sfruttamento <span class=\"_ _0\"></span>di </span>un bene <span class=\"_ _1\"></span>immateriale ma <span class=\"_ _1\"></span>esclusivamente come <span class=\"_ _1\"></span>un accord<span class=\"_ _1\"></span>o per la <span class=\"_ _1\"></span>rivendita di <span class=\"_ _1\"></span>prodotti digitali <span class=\"_ _1\"></span>a fav<span class=\"_ _1\"></span>ore di consumatori finali.   La <span class=\"ff4\">Softlab <span class=\"_ _8\"></span>S.p.A.</span>, <span class=\"_ _8\"></span>nonostante <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>parere <span class=\"_ _20\"></span>esp<span class=\"_ _0\"></span>resso <span class=\"_ _8\"></span>dall\u2019esperto <span class=\"_ _8\"></span>coinvolto <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>quale <span class=\"_ _4\"></span>ritiene <span class=\"_ _20\"></span>che <span class=\"_ _8\"></span>ci <span class=\"_ _20\"></span>si<span class=\"_ _0\"></span>ano buone possibilit\u00e0 <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i ri<span class=\"_ _1\"></span>corsi presentati <span class=\"_ _1\"></span>vengano accolti <span class=\"_ _1\"></span>e ch<span class=\"_ _1\"></span>e quindi <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> rischio sotteso <span class=\"_ _3\"></span>alle<span class=\"_ _0\"></span> fa<span class=\"_ _1\"></span>ttispecie in esame <span class=\"_ _1\"></span>non possa essere qualificato come probabile, ha <span class=\"_ _1\"></span>tuttavia ritenuto prudenziale mantenere nel proprio <span class=\"_ _4\"> </span>bilancio <span class=\"_ _4\"> </span>consolidato <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>fondo <span class=\"_ _4\"> </span>stanziato <span class=\"_ _7\"> </span>dalla <span class=\"_ _4\"> </span><span class=\"ff4\">Acotel <span class=\"_ _4\"> </span>Interactive <span class=\"_ _4\"> </span>India <span class=\"_ _7\"> </span>Private <span class=\"_ _4\"> </span>Limited</span> <span class=\"_ _4\"> </span>nel proprio <span class=\"_ _3\"></span>bil<span class=\"_ _0\"></span>ancio, <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>7<span class=\"_ _0\"></span>33 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro. <span class=\"_ _3\"></span>Si<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se<span class=\"_ _0\"></span>gnala <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _1\"></span>presente <span class=\"_ _3\"></span>Rel<span class=\"_ _0\"></span>azione, <span class=\"_ _1\"></span>Acotel India ha liquidit\u00e0 pari a 698 migli<span class=\"_ _0\"></span>aia di euro accantonata per far fronte a tale passivit\u00e0.<span class=\"fc7\"> </span>3.17.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs6\">GARAN<span class=\"_ _0\"></span>ZIE E IMPEGNI </span>Non <span class=\"_ _3\"></span>sussisto<span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>approvazione <span class=\"_ _3\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>prese<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>rela<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>gar<span class=\"_ _0\"></span>anzie <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>impegni <span class=\"_ _1\"></span>specifici, <span class=\"_ _3\"></span>se non gli <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pegni <span class=\"_ _0\"></span>assunti <span class=\"_ _a\"></span>con l<span class=\"_ _0\"></span>\u2019accensione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziamento <span class=\"_ _0\"></span>nel <span class=\"_ _a\"></span>giugno <span class=\"_ _0\"></span>2021 <span class=\"_ _a\"></span>funzionale <span class=\"_ _0\"></span>all\u2019<span class=\"_ _0\"></span>acquisizione del Ramo Insurance, descritto nei capitoli precede<span class=\"_ _0\"></span>nti. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-100-3": {
   "value": "3.16.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">CONTENZIOSI E PASSIVIT\u00c0 POTENZIA<span class=\"_ _1\"></span>LI  </span>Contenzioso Telecom Italia \u2013 Noverca Italia  La controllata Nov<span class=\"_ _0\"></span>erca <span class=\"_ _0\"></span>Italia S.r.l. <span class=\"_ _0\"></span>(di seguito, <span class=\"_ _0\"></span>\u201cNoverca\u201d) in <span class=\"_ _0\"></span>liquidazione ha <span class=\"_ _0\"></span>iscritto <span class=\"_ _0\"></span>tra i <span class=\"_ _0\"></span>suoi debiti un im<span class=\"_ _0\"></span>porto pa<span class=\"_ _0\"></span>ri a <span class=\"_ _0\"></span>413 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro concernenti <span class=\"_ _0\"></span>servizi <span class=\"_ _0\"></span>erogati <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2010 <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>Telecom <span class=\"_ _0\"></span>Italia <span class=\"_ _0\"></span>S.p.A. (di <span class=\"_ _9\"></span>seguito, <span class=\"_ _9\"></span>\u201cTIM\u201d), <span class=\"_ _9\"></span>il <span class=\"_ _20\"></span>cui <span class=\"_ _9\"></span>pagamento <span class=\"_ _9\"></span>non <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _9\"></span>stato<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>corrisposto <span class=\"_ _9\"></span>ritenendo <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _a\"></span>dett<span class=\"_ _0\"></span>i <span class=\"_ _9\"></span>importi <span class=\"_ _9\"></span>fosse<span class=\"_ _0\"></span>ro <span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l frutto <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>condotte <span class=\"_ _7\"> </span>illecite. <span class=\"_ _7\"> </span>Il <span class=\"_ _7\"> </span>procedimento <span class=\"_ _7\"> </span>penale, <span class=\"_ _7\"> </span>incardinato <span class=\"_ _7\"> </span>innanzi <span class=\"_ _7\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Tribunale <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>Catania <span class=\"_ _7\"> </span>a seguito <span class=\"_ _6\"> </span>della <span class=\"_ _7\"> </span>denuncia <span class=\"_ _6\"> </span>formulata <span class=\"_ _6\"> </span>da <span class=\"_ _7\"> </span>Noverc<span class=\"_ _0\"></span>a <span class=\"_ _7\"> </span>nei <span class=\"_ _6\"> </span>confronti <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>presunto <span class=\"_ _7\"> </span>autore <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>tali <span class=\"_ _6\"> </span>condotte, definito <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>sentenza <span class=\"_ _3\"></span>n. <span class=\"_ _3\"></span>3415/2016, <span class=\"_ _3\"></span>successivamen<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>oggetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>impugnazione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>definito <span class=\"_ _1\"></span>con <span class=\"_ _3\"></span>sentenza della Corte di Appello di Catania n. 536/20 del 21 febbraio 2020, passata in giudicato, si concludeva con <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>prosciogli<span class=\"_ _0\"></span>mento <span class=\"_ _a\"></span>dell\u2019imputato <span class=\"_ _a\"></span>perch\u00e9 <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>reat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>cui <span class=\"_ _a\"></span>all\u2019art. <span class=\"_ _a\"></span>647 <span class=\"_ _a\"></span>c.p. <span class=\"_ _a\"></span>era <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ato <span class=\"_ _a\"></span>abrogato <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>D. Lgs. <span class=\"_ _14\"> </span>15 <span class=\"_ _14\"> </span>gennaio <span class=\"_\"> </span>2016 <span class=\"_ _14\"> </span>n. <span class=\"_ _14\"> </span>7 <span class=\"_ _14\"> </span>e, <span class=\"_ _14\"> </span>dunque, <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>fatto <span class=\"_ _14\"> </span>non <span class=\"_ _14\"> </span>era <span class=\"_\"> </span>pi\u00f9 <span class=\"_ _14\"> </span>previsto <span class=\"_ _14\"> </span>dalla <span class=\"_ _14\"> </span>legge <span class=\"_ _14\"> </span>come <span class=\"_\"> </span>r<span class=\"_ _0\"></span>eato. Successivamente, in dat<span class=\"_ _1\"></span>a 19 feb<span class=\"_ _1\"></span>braio 2021 TIM <span class=\"_ _1\"></span>ha notificato <span class=\"_ _1\"></span>a Noverca <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> decreto ingiuntivo em<span class=\"_ _1\"></span>esso nei <span class=\"_ _3\"></span>suoi <span class=\"_ _1\"></span>confronti <span class=\"_ _1\"></span>dal <span class=\"_ _3\"></span>Tribunale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Roma <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>euro 413 <span class=\"_ _3\"></span>migliaia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro, <span class=\"_ _3\"></span>olt<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>teressi <span class=\"_ _3\"></span>e <span class=\"_ _1\"></span>spese, <span class=\"_ _3\"></span>avverso il <span class=\"_ _0\"></span>quale, <span class=\"_ _0\"></span>anch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>alla <span class=\"_ _a\"></span>luce <span class=\"_ _0\"></span>dei <span class=\"_ _a\"></span>fatti <span class=\"_ _0\"></span>comunque <span class=\"_ _a\"></span>accertati <span class=\"_ _a\"></span>nel <span class=\"_ _0\"></span>procedimento <span class=\"_ _a\"></span>penale, <span class=\"_ _0\"></span>Nove<span class=\"_ _0\"></span>rca <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>propost<span class=\"_ _0\"></span>o opposizione <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data 29 <span class=\"_ _0\"></span>marzo 2021, <span class=\"_ _0\"></span>contestando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntegralmente la<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>benza <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>somma <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>chiedendo autorizzazione a c<span class=\"_ _0\"></span>hiamare <span class=\"_ _0\"></span>in c<span class=\"_ _0\"></span>ausa, ai <span class=\"_ _0\"></span>sensi d<span class=\"_ _0\"></span>ell\u2019art. <span class=\"_ _0\"></span>106 c.p.c., l<span class=\"_ _0\"></span>\u2019imputato <span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>due soci<span class=\"_ _0\"></span>et\u00e0 coinvolte<span class=\"_ _0\"></span> nel <span class=\"_ _4\"> </span>procedimento <span class=\"_ _4\"></span>e <span class=\"_ _8\"></span>allo <span class=\"_ _4\"> </span>st<span class=\"_ _0\"></span>esso <span class=\"_ _4\"></span>facenti <span class=\"_ _4\"></span>ca<span class=\"_ _1\"></span>po. <span class=\"_ _4\"> </span>All\u2019esito<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>dell\u2019udienza <span class=\"_ _8\"></span>di <span class=\"_ _4\"> </span>prima <span class=\"_ _4\"> </span>comparizione <span class=\"_ _4\"> </span>del <span class=\"_ _4\"> </span>22 settembre <span class=\"_ _9\"></span>2021, <span class=\"_ _20\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _20\"></span>Tribunale <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>Roma<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ha <span class=\"_ _20\"></span>rigetta<span class=\"_ _0\"></span>to <span class=\"_ _20\"></span>la <span class=\"_ _20\"></span>domanda <span class=\"_ _20\"></span>di <span class=\"_ _20\"></span>chiamat<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>causa <span class=\"_ _9\"></span>del <span class=\"_ _20\"></span>ter<span class=\"_ _0\"></span>zo <span class=\"_ _9\"></span>e <span class=\"_ _8\"></span>ha dichiarato la <span class=\"_ _1\"></span>provvisoriet<span class=\"_ _0\"></span>\u00e0 esecutoriet\u00e0 <span class=\"_ _1\"></span>del decreto<span class=\"_ _0\"></span> ingiuntivo opposto. I<span class=\"_ _1\"></span>n data 3 <span class=\"_ _1\"></span>dicembre 2021 TIM ha notificat<span class=\"_ _1\"></span>o a <span class=\"_ _1\"></span>Noverca precetto <span class=\"_ _1\"></span>per il <span class=\"_ _1\"></span>pagamento delle somme <span class=\"_ _1\"></span>di cui <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>decreto ingiuntivo dichiar<span class=\"_ _1\"></span>ato provvisoriamente esecutivo.  In <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>8<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>agosto <span class=\"_ _3\"></span>2022 <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _3\"></span>notific<span class=\"_ _0\"></span>ato <span class=\"_ _3\"></span>a Noverca <span class=\"_ _3\"></span>ricorso <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>dichia<span class=\"_ _0\"></span>razione <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>fallimento <span class=\"_ _1\"></span>depositato da <span class=\"_ _0\"></span>TIM <span class=\"_ _a\"></span>presso <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Tribunale<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>di <span class=\"_ _0\"></span>Roma <span class=\"_ _a\"></span>\u2013 <span class=\"_ _a\"></span>Sezione <span class=\"_ _0\"></span>Fallim<span class=\"_ _0\"></span>entare <span class=\"_ _0\"></span>(R.G. <span class=\"_ _a\"></span>999/22) <span class=\"_ _a\"></span>unitamente <span class=\"_ _0\"></span>al <span class=\"_ _a\"></span>decreto <span class=\"_ _0\"></span>di convocazione delle <span class=\"_ _0\"></span>parti <span class=\"_ _0\"></span>innanzi al <span class=\"_ _0\"></span>Giudice <span class=\"_ _0\"></span>Delegato per<span class=\"_ _0\"></span> l\u2019istrutto<span class=\"_ _0\"></span>ria all\u2019ud<span class=\"_ _0\"></span>ienza prefallim<span class=\"_ _0\"></span>entare del 9 <span class=\"_ _8\"></span>novembre <span class=\"_ _8\"></span>2022, <span class=\"_ _4\"> </span>rinviata <span class=\"_ _4\"></span>dapprima <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>18 <span class=\"_ _4\"></span>gennaio <span class=\"_ _8\"></span>2023 <span class=\"_ _4\"></span>e <span class=\"_ _8\"></span>poi <span class=\"_ _8\"></span>all\u201908 <span class=\"_ _4\"></span>febbraio <span class=\"_ _8\"></span>2023, <span class=\"_ _4\"></span>a <span class=\"_ _20\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _8\"></span>di istanza <span class=\"_ _25\"> </span>congiunta <span class=\"_ _17\"> </span>fo<span class=\"_ _1\"></span>rmulat<span class=\"_ _0\"></span>a <span class=\"_ _25\"> </span>dalle <span class=\"_ _23\"> </span>parti <span class=\"_ _23\"> </span>essendo <span class=\"_ _23\"> </span>intervenute <span class=\"_ _23\"> </span>nelle <span class=\"_ _23\"> </span>more <span class=\"_ _25\"> </span>trattati<span class=\"_ _0\"></span>ve <span class=\"_ _25\"> </span>di <span class=\"_ _23\"> </span>bon<span class=\"_ _0\"></span>ario componimento. <span class=\"_ _a\"></span>In <span class=\"_ _a\"></span>tale <span class=\"_ _a\"></span>conte<span class=\"_ _0\"></span>sto, <span class=\"_ _a\"></span>\u00e8 <span class=\"_ _a\"></span>intervenuto <span class=\"_ _a\"></span>il <span class=\"_ _a\"></span>Soci<span class=\"_ _0\"></span>o <span class=\"_ _a\"></span>Unico, <span class=\"_ _a\"></span>Softlab <span class=\"_ _a\"></span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _0\"></span>che <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>data <span class=\"_ _a\"></span>3 <span class=\"_ _a\"></span>febbraio 2023, <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>deliberato <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>finanziare <span class=\"_ _0\"></span>Noverca <span class=\"_ _a\"></span>Italia <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>l\u2019importo <span class=\"_ _0\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _0\"></span>300.000,00, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>corrisponde<span class=\"_ _0\"></span>re a <span class=\"_ _a\"></span>TIM, <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>seguito <span class=\"_ _a\"></span>della <span class=\"_ _9\"></span>positiva <span class=\"_ _a\"></span>definizione <span class=\"_ _a\"></span>della <span class=\"_ _9\"></span>negoziazione <span class=\"_ _a\"></span>con <span class=\"_ _a\"></span>quest\u2019ul<span class=\"_ _0\"></span>tima, <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>ridett<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>somma <span class=\"_ _a\"></span>a definitiva <span class=\"_ _0\"></span>chiusura <span class=\"_ _a\"></span>della <span class=\"_ _a\"></span>controversia <span class=\"_ _0\"></span>in <span class=\"_ _a\"></span>esser<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>contestuale <span class=\"_ _a\"></span>rinuncia <span class=\"_ _a\"></span>al <span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>orso <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _a\"></span>dichiarazione di fallimento. In <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _a\"></span>7 <span class=\"_ _a\"></span>febbraio <span class=\"_ _a\"></span>2023 <span class=\"_ _a\"></span>Nove<span class=\"_ _0\"></span>rca <span class=\"_ _a\"></span>Italia <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>TIM <span class=\"_ _a\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _a\"></span>perfezionato <span class=\"_ _a\"></span>l\u2019<span class=\"_ _0\"></span>accordo <span class=\"_ _a\"></span>transattivo, <span class=\"_ _9\"></span>ai <span class=\"_ _a\"></span>sensi <span class=\"_ _a\"></span>del quale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>stata <span class=\"_ _4\"></span>corrisposta <span class=\"_ _4\"></span>in <span class=\"_ _4\"> </span>pari <span class=\"_ _8\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _4\"> </span>a <span class=\"_ _4\"> </span>TIM <span class=\"_ _4\"></span>la <span class=\"_ _8\"></span>comp<span class=\"_ _0\"></span>lessiva <span class=\"_ _4\"> </span>ed <span class=\"_ _4\"> </span>omnicomprensiva <span class=\"_ _4\"></span>somma <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>euro 300.000,00, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>defini<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tacitazione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019ogni <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>qualsiasi <span class=\"_ _0\"></span>controversi<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>stesse <span class=\"_ _a\"></span>insorta. <span class=\"_ _0\"></span>Ai sensi del suddetto accordo, inoltre, (i) TIM ha rilasciato ampia e liberatoria quietanza della ricezione dell\u2019importo <span class=\"_ _6\"> </span>di <span class=\"_ _7\"> </span>euro <span class=\"_ _6\"> </span>30<span class=\"_ _0\"></span>0.000,00 <span class=\"_ _7\"> </span>e <span class=\"_ _6\"> </span>si <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _7\"> </span>obblig<span class=\"_ _0\"></span>ata <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>depositare, <span class=\"_ _7\"> </span>ent<span class=\"_ _0\"></span>ro <span class=\"_ _6\"> </span>il <span class=\"_ _7\"> </span>7 <span class=\"_ _6\"> </span>febbraio <span class=\"_ _6\"> </span>2023, <span class=\"_ _6\"> </span>atto <span class=\"_ _6\"> </span>di desistenza dall\u2019istanza di fallimento NRG 999/2021 promossa nei <span class=\"_ _1\"></span>confronti di Noverca, (i<span class=\"_ _1\"></span>i) Noverca Italia <span class=\"_ _7\"> </span>e <span class=\"_ _7\"> </span>TIM <span class=\"_ _7\"> </span>si <span class=\"_ _6\"> </span>obbligavano <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>far <span class=\"_ _7\"> </span>estinguere<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>causa <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>opposi<span class=\"_ _0\"></span>zione <span class=\"_ _7\"> </span>a <span class=\"_ _7\"> </span>decreto <span class=\"_ _7\"> </span>ingi<span class=\"_ _0\"></span>untivo <span class=\"_ _7\"> </span>NRG 24812/2021, <span class=\"_ _5\"> </span>restando <span class=\"_ _5\"> </span>obbli<span class=\"_ _0\"></span>go <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>capo <span class=\"_ _5\"> </span>a <span class=\"_\"> </span>TIM <span class=\"_ _5\"> </span>a <span class=\"_ _6\"> </span>non <span class=\"_\"> </span>agire <span class=\"_ _5\"> </span>esecutivamente <span class=\"_\"> </span>in <span class=\"_ _6\"> </span>forza <span class=\"_\"> </span>del <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span>creto ingiuntivo <span class=\"_ _4\"></span>del <span class=\"_ _20\"></span>Tribunal<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span>Roma <span class=\"_ _8\"></span>n. <span class=\"_ _8\"></span>3713/2021 <span class=\"_ _4\"></span>del <span class=\"_ _8\"></span>19/02/2021 <span class=\"_ _8\"></span>(NRG <span class=\"_ _4\"> </span>8277/2021). <span class=\"_ _8\"></span>A <span class=\"_ _4\"> </span>seguito <span class=\"_ _8\"></span>del deposito <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>suddetto <span class=\"_ _9\"></span>atto <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>desistenza, <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>Tribunale <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>Roma <span class=\"_ _a\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>dichia<span class=\"_ _0\"></span>rato <span class=\"_ _a\"></span>estinto <span class=\"_ _9\"></span>il <span class=\"_ _a\"></span>procedimento<span class=\"_ _0\"></span> prefallimentare (NRG 999/2021).  In riferimento alle condotte illecite che hanno originato il<span class=\"_ _0\"></span> Credito, oggetto di accer<span class=\"_ _1\"></span>tament<span class=\"_ _0\"></span>o nel corso di <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>procedimento <span class=\"_ _a\"></span>penale <span class=\"_ _0\"></span>incardinato <span class=\"_ _0\"></span>innanzi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Tri<span class=\"_ _0\"></span>bunale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Cat<span class=\"_ _0\"></span>ania <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>reato <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>all\u2019art. <span class=\"_ _0\"></span>647 c.p. (fattispecie poi abrogata appena pochi mesi prima della pronuncia del Tribunale), \u00e8 stata avviata<span class=\"_ _0\"></span> da <span class=\"_ _3\"></span>Noverca <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>un\u2019azione <span class=\"_ _3\"></span>cautelare <span class=\"_ _1\"></span>ai <span class=\"_ _3\"></span>se<span class=\"_ _0\"></span>nsi <span class=\"_ _3\"></span>del <span class=\"_ _1\"></span>ex <span class=\"_ _3\"></span>art<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>671 <span class=\"_ _1\"></span>e <span class=\"_ _3\"></span>669 <span class=\"_ _1\"></span>bis <span class=\"_ _1\"></span>c.p.c. <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>confronti <span class=\"_ _1\"></span>del <span class=\"_ _3\"></span>soggetto<span class=\"_ _0\"></span> precedentemente imputato <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>ridetto procedimento penale, <span class=\"_ _1\"></span>e di <span class=\"_ _1\"></span>due societ\u00e0 <span class=\"_ _1\"></span>a lui <span class=\"_ _1\"></span>riferibili, allo <span class=\"_ _1\"></span>scopo<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>igare i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>perdita <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>garanzi<span class=\"_ _0\"></span>a d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proprio <span class=\"_ _a\"></span>credito <span class=\"_ _a\"></span>nel <span class=\"_ _0\"></span>corso <span class=\"_ _a\"></span>del <span class=\"_ _0\"></span>giudizio <span class=\"_ _a\"></span>di <span class=\"_ _0\"></span>merito instaurato. I<span class=\"_ _1\"></span>l suddetto ricorso per <span class=\"_ _1\"></span>sequestro co<span class=\"_ _1\"></span>nservat<span class=\"_ _0\"></span>ivo ha per <span class=\"_ _3\"></span>oggetto le quote sociali <span class=\"_ _1\"></span>di pertinenza dell\u2019ex <span class=\"_ _4\"> </span>imputato <span class=\"_ _4\"> </span>ed <span class=\"_ _7\"> </span>i <span class=\"_ _4\"> </span>co<span class=\"_ _0\"></span>nti <span class=\"_ _4\"> </span>correnti <span class=\"_ _4\"> </span>intesta<span class=\"_ _0\"></span>ti <span class=\"_ _4\"> </span>alle<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>predette <span class=\"_ _4\"> </span>due <span class=\"_ _4\"> </span>soci<span class=\"_ _0\"></span>et\u00e0. <span class=\"_ _4\"> </span>A <span class=\"_ _7\"> </span>seguito <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>pronuncia <span class=\"_ _4\"> </span>di<span class=\"_ _0\"></span> incompetenza <span class=\"_ _20\"></span>te<span class=\"_ _0\"></span>rritoriale <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Tribunale <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>Roma<span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>battuta <span class=\"_ _8\"></span>adito, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>causa <span class=\"_ _20\"></span>\u00e8 <span class=\"_ _8\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _20\"></span>ri<span class=\"_ _0\"></span>assunta presso <span class=\"_ _7\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>T<span class=\"_ _0\"></span>ribunale <span class=\"_ _7\"> </span>di <span class=\"_ _6\"> </span>Catania <span class=\"_ _7\"> </span>(RG <span class=\"_ _6\"> </span>12057/2022) <span class=\"_ _6\"> </span>e <span class=\"_ _6\"> </span>si <span class=\"_ _6\"> </span>\u00e8 <span class=\"_ _7\"> </span>definita <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>data <span class=\"_ _6\"> </span>21 <span class=\"_ _7\"> </span>novembre <span class=\"_ _6\"> </span>2022 <span class=\"_ _6\"> </span>con ordinanza confermativa <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sequestro (i) sui <span class=\"_ _0\"></span>beni d<span class=\"_ _0\"></span>el predetto <span class=\"_ _0\"></span>soggetto prec<span class=\"_ _0\"></span>edentemente imputato <span class=\"_ _0\"></span>nel ridetto procedimento penale o <span class=\"_ _1\"></span>su somme o cose <span class=\"_ _1\"></span>dovute a loro <span class=\"_ _1\"></span>fino a concorrenza <span class=\"_ _1\"></span>di euro 420.643,98. (ii) <span class=\"_ _4\"> </span>sui <span class=\"_ _4\"> </span>beni <span class=\"_ _4\"> </span>della <span class=\"_ _4\"> </span>societ\u00e0 <span class=\"_ _8\"></span>riferibile <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>suddetto <span class=\"_ _4\"> </span>soggetto <span class=\"_ _4\"> </span>o <span class=\"_ _4\"> </span>su <span class=\"_ _4\"></span>somme <span class=\"_ _4\"></span>o <span class=\"_ _8\"></span>cose <span class=\"_ _4\"> </span>dovute <span class=\"_ _4\"> </span>a <span class=\"_ _4\"></span>loro <span class=\"_ _4\"></span>fino <span class=\"_ _8\"></span>a concorrenza di <span class=\"_ _1\"></span>euro 156.185,10. (iii) sui ben<span class=\"_ _1\"></span>i della <span class=\"_ _1\"></span>societ\u00e0 riferibile al <span class=\"_ _1\"></span>suddetto soggetto o su somme o cose dovute <span class=\"_ _0\"></span>a loro fino <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>concorrenza di <span class=\"_ _0\"></span>euro 137.760,90. <span class=\"_ _0\"></span>L\u2019ordinanza \u00e8 <span class=\"_ _0\"></span>stata reclam<span class=\"_ _0\"></span>ata dinanzi al<span class=\"_ _0\"></span> Tribunale <span class=\"_ _1\"></span>di Catania <span class=\"_ _1\"></span>in composizione collegiale (RG <span class=\"_ _1\"></span>15661/2022) <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l\u2019udie<span class=\"_ _0\"></span>nza si <span class=\"_ _1\"></span>\u00e8 ten<span class=\"_ _1\"></span>uta il giorno <span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>0 gennaio 2023. I<span class=\"_ _1\"></span>l Collegio si \u00e8 <span class=\"_ _1\"></span>riservato e ad<span class=\"_ _1\"></span> oggi si \u00e8 ancora <span class=\"_ _1\"></span>in attesa del <span class=\"_ _1\"></span>provvedimento. Nelle more la <span class=\"_ _3\"></span>Societ\u00e0 <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>provveduto <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>trascrizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>seque<span class=\"_ _0\"></span>stro <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>societarie <span class=\"_ _3\"></span>nei <span class=\"_ _3\"></span>registri <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>im<span class=\"_ _0\"></span>prese di <span class=\"_ _4\"> </span>competenza <span class=\"_ _4\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _4\"> </span>territori<span class=\"_ _0\"></span>o. <span class=\"_ _4\"> </span>Relativamente <span class=\"_ _4\"> </span>al <span class=\"_ _4\"> </span>sequestro <span class=\"_ _4\"> </span>sui <span class=\"_ _4\"></span>conti <span class=\"_ _4\"></span>correnti <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _8\"></span>st<span class=\"_ _0\"></span>ata <span class=\"_ _4\"></span>iscritta <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>ruolo innanzi al T<span class=\"_ _0\"></span>ribunale <span class=\"_ _0\"></span>di Ca<span class=\"_ _0\"></span>tania la <span class=\"_ _0\"></span>procedura R<span class=\"_ _0\"></span>.G. 4625/2022 <span class=\"_ _0\"></span>e l\u2019udie<span class=\"_ _0\"></span>nza di <span class=\"_ _0\"></span>convalida <span class=\"_ _0\"></span>\u00e8 fissata <span class=\"_ _0\"></span>per il<span class=\"_ _a\"></span> giorno <span class=\"_ _0\"></span>18 aprile <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>Da <span class=\"_ _0\"></span>ultimo<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>\u00e8 stato <span class=\"_ _0\"></span>ritualm<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>introdotto <span class=\"_ _0\"></span>innanzi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Tribunale di <span class=\"_ _0\"></span>Ca<span class=\"_ _0\"></span>tania <span class=\"_ _0\"></span>(RG 605/2023) <span class=\"_ _7\"> </span>il <span class=\"_ _7\"> </span>giu<span class=\"_ _0\"></span>dizio <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>merito<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>nei <span class=\"_ _7\"> </span>confronti <span class=\"_ _6\"> </span>del <span class=\"_ _7\"> </span>soggetto <span class=\"_ _6\"> </span>precedentemente <span class=\"_ _7\"> </span>imput<span class=\"_ _0\"></span>ato <span class=\"_ _7\"> </span>nel <span class=\"_ _7\"> </span>ridetto<span class=\"_ _0\"></span> procedimento <span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>ale, <span class=\"_ _0\"></span>e <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>due <span class=\"_ _a\"></span>societ\u00e0 <span class=\"_ _a\"></span>a <span class=\"_ _a\"></span>lui <span class=\"_ _0\"></span>rife<span class=\"_ _0\"></span>ribili, <span class=\"_ _a\"></span>che <span class=\"_ _0\"></span>sar\u00e0 <span class=\"_ _a\"></span>chiamato, <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>la <span class=\"_ _a\"></span>prima <span class=\"_ _a\"></span>comparizione, all\u2019udienza fissa per il 25 maggio 2023. Contenzioso tributario - Acotel Interactive India Alla <span class=\"_ _7\"> </span>fine <span class=\"_ _4\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>2018 <span class=\"_ _7\"> </span>ed <span class=\"_ _7\"> </span>alla <span class=\"_ _7\"> </span>fine <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span>2019, <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>controllata <span class=\"_ _7\"> </span><span class=\"ff4\">Acotel <span class=\"_ _7\"> </span>Interactive <span class=\"_ _7\"> </span>India <span class=\"_ _7\"> </span>Private <span class=\"_ _7\"> </span>Limited</span> (\u201cAcotel <span class=\"_ _8\"></span>India\u201d) <span class=\"_ _8\"></span>\u00e8 <span class=\"_ _8\"></span>stata<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>soggetta <span class=\"_ _8\"></span>ad <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>verifi<span class=\"_ _0\"></span>ca <span class=\"_ _8\"></span>fiscale <span class=\"_ _20\"></span>r<span class=\"_ _0\"></span>elativamente, <span class=\"_ _8\"></span>ris<span class=\"_ _0\"></span>pettivamente, <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>periodo 2015-2016 <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>periodo <span class=\"_ _1\"></span>2016-2017, <span class=\"_ _1\"></span>entrambe culminate <span class=\"_ _3\"></span>con la <span class=\"_ _3\"></span>notif<span class=\"_ _0\"></span>ica <span class=\"_ _1\"></span>di un <span class=\"_ _3\"></span>avviso di <span class=\"_ _1\"></span>accertamento con <span class=\"_ _9\"></span>cui <span class=\"_ _9\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>autorit\u00e0 <span class=\"_ _20\"></span>fiscali <span class=\"_ _20\"></span>locali <span class=\"_ _20\"></span>hanno <span class=\"_ _9\"></span>dis<span class=\"_ _0\"></span>conosciuto <span class=\"_ _9\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>deduzione <span class=\"_ _20\"></span>dei <span class=\"_ _9\"></span>pagame<span class=\"_ _0\"></span>nti <span class=\"_ _9\"></span>delle <span class=\"_ _20\"></span><span class=\"ff4\">distribution </span>fees<span class=\"ff1\"> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>stessa <span class=\"_ _a\"></span>ha <span class=\"_ _0\"></span>erog<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>confronti <span class=\"_ _a\"></span>della <span class=\"_ _0\"></span>sua <span class=\"_ _a\"></span>controllante <span class=\"_ _0\"></span>statunitense <span class=\"_ _0\"></span></span>Acote<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Interactive <span class=\"_ _0\"></span>Inc<span class=\"ff1\">.. </span>Tale <span class=\"_ _a\"></span>cont<span class=\"_ _0\"></span>estazione <span class=\"_ _9\"></span>n<span class=\"_ _0\"></span>asce <span class=\"_ _9\"></span>dalla <span class=\"_ _9\"></span>riqualificazione<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>delle <span class=\"_ _9\"></span><span class=\"ff4\">distr<span class=\"_ _0\"></span>ibution <span class=\"_ _9\"></span>fees</span> <span class=\"_ _9\"></span>come <span class=\"_ _9\"></span><span class=\"ff4\">royalty</span> <span class=\"_ _20\"></span>che, <span class=\"_ _9\"></span>secondo <span class=\"_ _9\"></span>il<span class=\"_ _0\"></span> parere <span class=\"_ _20\"></span>degli <span class=\"_ _8\"></span>accertatori, <span class=\"_ _4\"></span>av<span class=\"_ _1\"></span>rebbero <span class=\"_ _20\"></span>dovuto<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>essere <span class=\"_ _8\"></span>assoggettate <span class=\"_ _20\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _20\"></span>ritenut<span class=\"_ _0\"></span>a <span class=\"_ _20\"></span>fis<span class=\"_ _0\"></span>cale <span class=\"_ _20\"></span>da <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>di <span class=\"_ _20\"></span>A<span class=\"_ _0\"></span>cotel India. <span class=\"_ _9\"></span>Secondo <span class=\"_ _8\"></span>quanto <span class=\"_ _20\"></span>previsto <span class=\"_ _20\"></span>dalla <span class=\"_ _8\"></span>legislazione <span class=\"_ _20\"></span>locale, <span class=\"_ _20\"></span>il <span class=\"_ _20\"></span>mancato <span class=\"_ _20\"></span>assog<span class=\"_ _0\"></span>gettamento <span class=\"_ _20\"></span>a <span class=\"_ _20\"></span>ritenuta <span class=\"_ _20\"></span>da parte <span class=\"_ _20\"></span>della <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _20\"></span>comporta, <span class=\"_ _8\"></span>secondo <span class=\"_ _8\"></span>le <span class=\"_ _8\"></span>autorit\u00e0 <span class=\"_ _8\"></span>lo<span class=\"_ _0\"></span>cali, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>conseguente <span class=\"_ _8\"></span>indeducibilit\u00e0 <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>relativo costo. Da <span class=\"_ _3\"></span>tale rilievo \u00e8 <span class=\"_ _3\"></span>sca<span class=\"_ _0\"></span>turita una <span class=\"_ _3\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 potenziale <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>circa <span class=\"_ _1\"></span>910 migliaia di <span class=\"_ _1\"></span>dollari per <span class=\"_ _3\"></span>il periodo 2015-2016 e di circa 738 migliaia<span class=\"_ _0\"></span> di dollari per il periodo 2016-2017. La <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>presentato <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mpestivamente <span class=\"_ _0\"></span>ricorso <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span><span class=\"ff4\">Acot<span class=\"_ _0\"></span>el </span>Interactive<span class=\"ff1\"> non <span class=\"_ _0\"></span>pu\u00f2 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>cun modo <span class=\"_ _0\"></span>esser<span class=\"_ _0\"></span>e qualific<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>come ac<span class=\"_ _0\"></span>cordo di <span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>enza <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>sfruttamento <span class=\"_ _0\"></span>di </span>un bene <span class=\"_ _1\"></span>immateriale ma <span class=\"_ _1\"></span>esclusivamente come <span class=\"_ _1\"></span>un accord<span class=\"_ _1\"></span>o per la <span class=\"_ _1\"></span>rivendita di <span class=\"_ _1\"></span>prodotti digitali <span class=\"_ _1\"></span>a fav<span class=\"_ _1\"></span>ore di consumatori finali.   La <span class=\"ff4\">Softlab <span class=\"_ _8\"></span>S.p.A.</span>, <span class=\"_ _8\"></span>nonostante <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>parere <span class=\"_ _20\"></span>esp<span class=\"_ _0\"></span>resso <span class=\"_ _8\"></span>dall\u2019esperto <span class=\"_ _8\"></span>coinvolto <span class=\"_ _8\"></span>il <span class=\"_ _8\"></span>quale <span class=\"_ _4\"></span>ritiene <span class=\"_ _20\"></span>che <span class=\"_ _8\"></span>ci <span class=\"_ _20\"></span>si<span class=\"_ _0\"></span>ano buone possibilit\u00e0 <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>i ri<span class=\"_ _1\"></span>corsi presentati <span class=\"_ _1\"></span>vengano accolti <span class=\"_ _1\"></span>e ch<span class=\"_ _1\"></span>e quindi <span class=\"_ _3\"></span>il<span class=\"_ _0\"></span> rischio sotteso <span class=\"_ _3\"></span>alle<span class=\"_ _0\"></span> fa<span class=\"_ _1\"></span>ttispecie in esame <span class=\"_ _1\"></span>non possa essere qualificato come probabile, ha <span class=\"_ _1\"></span>tuttavia ritenuto prudenziale mantenere nel proprio <span class=\"_ _4\"> </span>bilancio <span class=\"_ _4\"> </span>consolidato <span class=\"_ _7\"> </span>il <span class=\"_ _4\"> </span>fondo <span class=\"_ _4\"> </span>stanziato <span class=\"_ _7\"> </span>dalla <span class=\"_ _4\"> </span><span class=\"ff4\">Acotel <span class=\"_ _4\"> </span>Interactive <span class=\"_ _4\"> </span>India <span class=\"_ _7\"> </span>Private <span class=\"_ _4\"> </span>Limited</span> <span class=\"_ _4\"> </span>nel proprio <span class=\"_ _3\"></span>bil<span class=\"_ _0\"></span>ancio, <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>7<span class=\"_ _0\"></span>33 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro. <span class=\"_ _3\"></span>Si<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>se<span class=\"_ _0\"></span>gnala <span class=\"_ _3\"></span>che<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _1\"></span>presente <span class=\"_ _3\"></span>Rel<span class=\"_ _0\"></span>azione, <span class=\"_ _1\"></span>Acotel India ha liquidit\u00e0 pari a 698 migli<span class=\"_ _0\"></span>aia di euro accantonata per far fronte a tale passivit\u00e0.<span class=\"fc7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-102-3": {
   "value": "3.17.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs6\">GARAN<span class=\"_ _0\"></span>ZIE E IMPEGNI </span>Non <span class=\"_ _3\"></span>sussisto<span class=\"_ _0\"></span>no <span class=\"_ _1\"></span>alla <span class=\"_ _3\"></span>data di <span class=\"_ _3\"></span>approvazione <span class=\"_ _3\"></span>della<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>prese<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>rela<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>gar<span class=\"_ _0\"></span>anzie <span class=\"_ _3\"></span>o <span class=\"_ _1\"></span>impegni <span class=\"_ _1\"></span>specifici, <span class=\"_ _3\"></span>se non gli <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pegni <span class=\"_ _0\"></span>assunti <span class=\"_ _a\"></span>con l<span class=\"_ _0\"></span>\u2019accensione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziamento <span class=\"_ _0\"></span>nel <span class=\"_ _a\"></span>giugno <span class=\"_ _0\"></span>2021 <span class=\"_ _a\"></span>funzionale <span class=\"_ _0\"></span>all\u2019<span class=\"_ _0\"></span>acquisizione del Ramo Insurance, descritto nei capitoli precede<span class=\"_ _0\"></span>nti. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-103-2": {
   "value": "3.18.<span class=\"ff2\"> <span class=\"_ _22\"> </span></span><span class=\"fs5\">RAP<span class=\"_ _0\"></span>PORTI CON <span class=\"_ _1\"></span>PARTI CORRELATE </span>I rapporti con parti correlate rappresentati nei prospett<span class=\"_ _0\"></span>i di bilancio sono relativi: R<span class=\"_ _1\"></span>AP<span class=\"_ _3\"></span>P<span class=\"_ _1\"></span>ORT<span class=\"_ _a\"></span>I<span class=\"_ _20\"></span> <span class=\"_ _0\"></span>CON L<span class=\"_ _9\"></span>E<span class=\"_ _0\"></span> AL<span class=\"_ _9\"></span>T<span class=\"_ _a\"></span>RE<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S<span class=\"_ _3\"></span>O<span class=\"_ _0\"></span>CI<span class=\"_ _9\"></span>E<span class=\"_ _0\"></span>T<span class=\"_ _9\"></span>A'<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>DE<span class=\"_ _0\"></span>L<span class=\"_ _a\"></span> <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>RUP<span class=\"_ _3\"></span>P<span class=\"_ _3\"></span>O(m<span class=\"_ _19d\"></span>i<span class=\"_ _9\"> </span>gl<span class=\"_ _9\"> </span>i<span class=\"_ _9\"> </span>ai<span class=\"_ _9\"> </span>a d<span class=\"_ _1\"></span>i<span class=\"_ _9\"></span> <span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ur<span class=\"_ _a\"></span>o)F<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _1\"></span>an<span class=\"_ _1\"></span>z<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>ar<span class=\"_ _0\"></span>i<span class=\"_ _1f4\"></span>C<span class=\"_ _1\"></span>o<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _11\"></span>r<span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _1b4\"> </span>N<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>c<span class=\"_ _11\"></span>om<span class=\"_ _11\"></span>m<span class=\"_ _3\"></span>e<span class=\"_ _11\"></span>r<span class=\"_ _a\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>i<span class=\"_ _187\"> </span>A<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>tr<span class=\"_ _a\"></span>is<span class=\"_ _11\"></span>oc<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>oll<span class=\"_ _a\"></span>ate<span class=\"_ _6a\"> </span>c<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _ce\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>b<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>ti<span class=\"_ _1e0\"> </span>c<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _11\"></span>di<span class=\"_ _0\"></span>ti<span class=\"_ _ce\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _11\"></span>bi<span class=\"_ _0\"></span>ti<span class=\"_ _112\"> </span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _1a6\"> </span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>c<span class=\"_ _3\"></span>avi<span class=\"_ _152\"> </span>o<span class=\"_ _3\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>ri<span class=\"_ _a\"></span> <span class=\"_ _1e1\"> </span>p<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>ve<span class=\"_ _11\"></span>nti<span class=\"_ _110\"> </span>o<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _1e1\"> </span>p<span class=\"_ _3\"></span>r<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>ve<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>tiN<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rca <span class=\"_ _1\"></span>It<span class=\"_ _0\"></span>al<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>a S.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>.<span class=\"_ _1e2\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1e4\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> A<span class=\"_ _1\"></span>co<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>el<span class=\"_ _a\"></span> D<span class=\"_ _3\"></span>o<span class=\"_ _a\"></span> <span class=\"_ _1\"></span>Bras<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span> L<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>d<span class=\"_ _a\"></span>a<span class=\"_ _d8\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>    <span class=\"_ _3\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> G<span class=\"_ _1\"></span>BR L<span class=\"_ _3\"></span>t<span class=\"_ _a\"></span>d<span class=\"_ _1e5\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1e4\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> s<span class=\"_ _11\"></span>oc<span class=\"_ _11\"></span>i<span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _3\"></span>tr<span class=\"_ _a\"></span>o<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>an<span class=\"_ _1\"></span>tiT<span class=\"_ _3\"></span>ech<span class=\"_ _a\"></span> Rai<span class=\"_ _0\"></span>n<span class=\"_ _a\"></span> S<span class=\"_ _1\"></span>.p<span class=\"_ _0\"></span>.A<span class=\"_ _3\"></span>.<span class=\"_ _1e6\"> </span>0<span class=\"_ _1b0\"> </span>4<span class=\"_ _172\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1e7\"> </span>0<span class=\"_ _1b0\"> </span>0<span class=\"_ _1bd\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> T<span class=\"_ _1\"></span>ech<span class=\"_ _0\"></span> S.p.A<span class=\"_ _1\"></span>.<span class=\"_ _1e8\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _1a2\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _85\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _13d\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _a\"></span>6<span class=\"_ _1a2\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _1e9\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _1b0\"> </span>3<span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _81\"> </span>4So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> H<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _a\"></span> s<span class=\"_ _0\"></span>.r.<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>.<span class=\"_ _1cb\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _1b4\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _13d\"> </span>2<span class=\"_ _a\"></span>6<span class=\"_ _a\"></span>6<span class=\"_ _15a\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _85\"> </span>9<span class=\"_ _83\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>8<span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> H<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>g<span class=\"_ _a\"></span> s<span class=\"_ _0\"></span>.r.<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>(Ri<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> at<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>v<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>)<span class=\"_ _1bf\"> </span>5<span class=\"_ _a\"></span>4<span class=\"_ _0\"></span>0al<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _1\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>c<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _1\"></span>c<span class=\"_ _11\"></span>orr<span class=\"_ _a\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ateBu<span class=\"_ _0\"></span>ck<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>e In<span class=\"_ _0\"></span>c.<span class=\"_ _1ea\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1a2\"> </span>3<span class=\"_ _a\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _a\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _15a\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _13d\"> </span>1<span class=\"_ _0\"></span>9<span class=\"_ _a\"></span>9<span class=\"_ _1a6\"> </span>1<span class=\"_ _a\"></span>.01<span class=\"_ _a\"></span>0Bu<span class=\"_ _0\"></span>ck<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>e It<span class=\"_ _0\"></span>al<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>a S.<span class=\"_ _1\"></span>r.l<span class=\"_ _0\"></span>.<span class=\"_ _1eb\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1e4\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> D<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>g<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> S.p.A<span class=\"_ _1\"></span>.<span class=\"_ _1ec\"> </span>4<span class=\"_ _0\"></span>5<span class=\"_ _a\"></span>3<span class=\"_ _c5\"> </span>-2<span class=\"_ _141\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _15a\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _13d\"> </span>5<span class=\"_ _0\"></span>0<span class=\"_ _a\"></span>1<span class=\"_ _83\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _a\"></span>6<span class=\"_ _141\"> </span>0<span class=\"_ _1ed\"> </span>4<span class=\"_ _1bd\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> D<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>g<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> S.p.A<span class=\"_ _1\"></span>.<span class=\"_ _1\"></span> (Ris<span class=\"_ _a\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span> at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>)<span class=\"_ _f6\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6U<span class=\"_ _1\"></span>n<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>o<span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>e S.<span class=\"_ _1\"></span>r.l<span class=\"_ _0\"></span>.<span class=\"_ _fc\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _13b\"> </span>5<span class=\"_ _1b4\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _b5\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _141\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _141\"> </span>-<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   D<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span>t<span class=\"_ _a\"></span>al<span class=\"_ _0\"></span>g<span class=\"_ _a\"></span>o<span class=\"_ _0\"></span> S.<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>.A<span class=\"_ _3\"></span>.<span class=\"_ _1e6\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _141\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _13b\"> </span>8<span class=\"_ _15a\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1ef\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _b2\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _1b4\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> W<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ev<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>S.r.<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>.<span class=\"_ _1f0\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _a\"></span>5<span class=\"_ _1ed\"> </span>0<span class=\"_ _85\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1ef\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _13d\"> </span>9<span class=\"_ _0\"></span>1<span class=\"_ _a\"></span>7<span class=\"_ _15a\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _85\"> </span>3<span class=\"_ _83\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _a\"></span>8<span class=\"_ _1bd\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1ef\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> W<span class=\"_ _3\"></span>i<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>ev<span class=\"_ _a\"></span>i<span class=\"_ _a\"></span>ew<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>S.r.<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>. <span class=\"_ _1\"></span>(Ri<span class=\"_ _0\"></span>s<span class=\"_ _a\"></span>co<span class=\"_ _a\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _a\"></span> at<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _a\"></span>i<span class=\"_ _0\"></span>)<span class=\"_ _30\"> </span>1<span class=\"_ _0\"></span>.49<span class=\"_ _a\"></span>6V<span class=\"_ _1\"></span>es<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>as<span class=\"_ _a\"></span> s.r.l<span class=\"_ _0\"></span>.<span class=\"_ _19\"> </span>1<span class=\"_ _1b0\"> </span>0<span class=\"_ _85\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _a0\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>  <span class=\"_ _1f1\"> </span>5<span class=\"_ _1e3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1d2\"> </span>-<span class=\"_ _159\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _172\"> </span>0<span class=\"_ _1b0\"> </span>0<span class=\"_ _1bd\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1ef\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> So<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>l<span class=\"_ _a\"></span>ab<span class=\"_ _0\"></span> In<span class=\"_ _a\"></span>d<span class=\"_ _0\"></span>u<span class=\"_ _a\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _a\"></span>ri<span class=\"_ _0\"></span>al<span class=\"_ _a\"></span> Serv<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ces<span class=\"_ _a\"></span> S.<span class=\"_ _1\"></span>r.<span class=\"_ _1\"></span>l<span class=\"_ _a\"></span>.<span class=\"_ _15b\"> </span>1<span class=\"_ _15a\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1f2\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1ef\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _172\"> </span>1<span class=\"_ _1b0\"> </span>1Cl<span class=\"_ _0\"></span>ama S.<span class=\"_ _1\"></span>r.l<span class=\"_ _0\"></span>.<span class=\"_ _c\"> </span>-<span class=\"_ _159\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1ef\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span> <span class=\"_ _27\"> </span>1<span class=\"_ _15a\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _b5\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _a0\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1bd\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1ef\"> </span>-<span class=\"_ _1e3\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span>  <span class=\"_ _3\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _b5\"> </span>-<span class=\"_ _1e3\"></span> <span class=\"_ _1\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _3\"></span>   <span class=\"_ _1ef\"> </span>-<span class=\"_ _1ee\"></span>   <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>  <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>   T<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>tal<span class=\"_ _0\"></span>e<span class=\"_ _1f3\"> </span>3.0<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _140\"> </span>19<span class=\"_ _159\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1e9\"> </span>3.<span class=\"_ _1\"></span>728<span class=\"_ _159\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _10c\"> </span>-<span class=\"_ _1ee\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _112\"> </span>2.6<span class=\"_ _1\"></span>63<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1a4\"> </span>357<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _10e\"> </span>43<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span> <span class=\"_ _48\"> </span>304<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _129\"> </span>199<span class=\"_ _1e3\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span>  <span class=\"_ _3\"></span> <span class=\"_ _118\"> </span>1.<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>13<span class=\"_ _1ee\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> <span class=\"_ _3\"></span> <span class=\"_ _1\"></span> <span class=\"_ _1\"></span> Si elencano di seguito i principali rapporti con part<span class=\"_ _0\"></span>i correlate: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">3.697 <span class=\"_ _a\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _a\"></span>di <span class=\"_ _9\"></span>euro, <span class=\"_ _a\"></span>riconducibili <span class=\"_ _9\"></span>alla <span class=\"_ _9\"></span>valutazione <span class=\"_ _a\"></span>al <span class=\"_ _9\"></span><span class=\"ff4\">fair <span class=\"_ _9\"></span>value</span> <span class=\"_ _a\"></span>del <span class=\"_ _9\"></span>finanziamento <span class=\"_ _9\"></span>soci <span class=\"_ _a\"></span>di<span class=\"_ _0\"></span> </span></span>durata <span class=\"_\"> </span>quinquennale <span class=\"_ _14\"> </span>vantato <span class=\"_\"> </span>nei <span class=\"_ _14\"> </span>confronti <span class=\"_\"> </span>di <span class=\"_ _14\"> </span><span class=\"ff4\">Bucksense <span class=\"_\"> </span>Inc.</span> <span class=\"_ _14\"> </span>remunerato <span class=\"_\"> </span>al <span class=\"_\"> </span>4%<span class=\"_ _0\"></span> <span class=\"_\"> </span>annuo; l\u2019adeguamento <span class=\"_ _6\"> </span>al <span class=\"_ _5\"> </span><span class=\"ff4\">fair <span class=\"_\"> </span>value</span> <span class=\"_ _7\"> </span>vi<span class=\"_ _0\"></span>ene <span class=\"_ _6\"> </span>contabil<span class=\"_ _0\"></span>izzato <span class=\"_ _6\"> </span>a <span class=\"_ _5\"> </span>conto <span class=\"_ _5\"> </span>economico; <span class=\"_ _6\"> </span>t<span class=\"_ _0\"></span>ale <span class=\"_ _5\"> </span>finanziamento matura interessi pari al 4% annuo, contabilizz<span class=\"_ _0\"></span>ati tra i proventi finanziari; \uf0b7<span class=\"ff8\"> <span class=\"_ _18\"> </span><span class=\"ff1\">917 <span class=\"_ _a\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _a\"></span>rela<span class=\"_ _0\"></span>tive <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>servizi<span class=\"_ _0\"></span> <span class=\"_ _a\"></span>amminist<span class=\"_ _0\"></span>rativi <span class=\"_ _a\"></span>resi <span class=\"_ _0\"></span>dalla <span class=\"_ _9\"></span>Wiseview <span class=\"_ _0\"></span>in <span class=\"_ _9\"></span>forza </span></span>del <span class=\"_ _0\"></span>contratto <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span><span class=\"ff4\">outsourcing</span> <span class=\"_ _a\"></span>stipulato <span class=\"_ _a\"></span>in <span class=\"_ _a\"></span>data <span class=\"_ _a\"></span>4 <span class=\"_ _0\"></span>gennaio <span class=\"_ _0\"></span>2021 <span class=\"_ _a\"></span>e <span class=\"_ _a\"></span>prorogato <span class=\"_ _a\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _a\"></span>1\u00b0 <span class=\"_ _a\"></span>febbraio<span class=\"_ _0\"></span> 2022; \uf0b7<span class=\"ff8\"> <span class=\"_ _18\"> </span><span class=\"ff1\">913 <span class=\"_ _0\"></span>migli<span class=\"_ _0\"></span>aia di euro relat<span class=\"_ _0\"></span>ive alle <span class=\"_ _0\"></span>consulenze tecni<span class=\"_ _0\"></span>che erogate dall<span class=\"_ _0\"></span>a controllant<span class=\"_ _0\"></span>e Softlab T<span class=\"_ _0\"></span>ech </span></span>per attivit\u00e0 dirette ai clienti della<span class=\"_ _0\"></span> Societ\u00e0; \uf0b7<span class=\"ff8\"> <span class=\"_ _18\"> </span><span class=\"ff1\">380 <span class=\"_ _4\"> </span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _4\"> </span>di <span class=\"_ _4\"> </span>euro <span class=\"_ _8\"></span>rel<span class=\"_ _0\"></span>ative <span class=\"_ _4\"> </span>alle <span class=\"_ _4\"></span>consulenze <span class=\"_ _4\"></span>tecniche <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>rogate <span class=\"_ _4\"> </span>da <span class=\"_ _4\"> </span>Softlab <span class=\"_ _4\"> </span>Digi <span class=\"_ _4\"> </span>per <span class=\"_ _4\"></span>attivit\u00e0 </span></span>dirette ai clienti della Socie<span class=\"_ _0\"></span>t\u00e0; \uf0b7<span class=\"ff8\"> <span class=\"_ _18\"> </span><span class=\"ff1\">266 <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>euro <span class=\"_ _20\"></span>relativ<span class=\"_ _0\"></span>e <span class=\"_ _20\"></span>al <span class=\"_ _8\"></span>costo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _8\"></span>servizi <span class=\"_ _20\"></span>ammi<span class=\"_ _0\"></span>nistrativi <span class=\"_ _8\"></span>resi <span class=\"_ _8\"></span>da <span class=\"_ _20\"></span>Softlab <span class=\"_ _8\"></span>Holding <span class=\"_ _8\"></span>in </span></span>forza <span class=\"_ _8\"></span>del <span class=\"_ _4\"> </span>contratto <span class=\"_ _8\"></span>di <span class=\"_ _4\"></span><span class=\"ff4\">outsourcing</span> <span class=\"_ _8\"></span>stip<span class=\"_ _0\"></span>ulato <span class=\"_ _8\"></span>in <span class=\"_ _4\"> </span>data <span class=\"_ _8\"></span>4 <span class=\"_ _8\"></span>gennaio <span class=\"_ _4\"></span>2021 <span class=\"_ _8\"></span>e <span class=\"_ _4\"></span>prorogato <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>data<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>1<span class=\"_ _0\"></span>\u00b0 febbraio 2022. Gli <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>tri <span class=\"_ _0\"></span>rapporti <span class=\"_ _a\"></span>sono <span class=\"_ _a\"></span>relativi <span class=\"_ _9\"></span>principalmente <span class=\"_ _0\"></span>a <span class=\"_ _a\"></span>servizi <span class=\"_ _a\"></span>erogati <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/o <span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>evuti <span class=\"_ _a\"></span>dal <span class=\"_ _a\"></span>Gruppo <span class=\"_ _0\"></span>alle <span class=\"_ _a\"></span>e/o <span class=\"_ _a\"></span>dalle altre parti correlate.  Le <span class=\"_\"> </span>operazi<span class=\"_ _1\"></span>oni <span class=\"_\"> </span>con <span class=\"_\"> </span>Parti <span class=\"_ _5\"> </span>Correlate <span class=\"_\"> </span>sono <span class=\"_\"> </span>disciplinate <span class=\"_ _5\"> </span>dalla <span class=\"_\"> </span>procedura <span class=\"_ _5\"> </span>Operazioni <span class=\"_\"> </span>Parti <span class=\"_\"> </span>Correlate adottata dal<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Consiglio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Ammi<span class=\"_ _0\"></span>nistrazione dell<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>glio <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>prevede<span class=\"_ _0\"></span> che<span class=\"_ _0\"></span> <span class=\"ff4\">i<span class=\"_ _0\"></span>)</span> il<span class=\"_ _0\"></span> Comitato <span class=\"_ _25\"> </span>per <span class=\"_ _25\"> </span>le <span class=\"_ _25\"> </span>Operazioni <span class=\"_ _25\"> </span>con <span class=\"_ _25\"> </span>Parti <span class=\"_ _25\"> </span>Correlate <span class=\"_ _25\"> </span>esprima <span class=\"_ _25\"> </span>un <span class=\"_ _25\"> </span>parere <span class=\"_ _25\"> </span>motivato <span class=\"_ _25\"> </span>non <span class=\"_ _25\"> </span>vincolante sull\u2019interesse <span class=\"_ _25\"> </span>della <span class=\"_ _25\"> </span>Soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _25\"> </span>compimento <span class=\"_ _23\"> </span>dell\u2019operazione <span class=\"_ _13\"> </span>non<span class=\"_ _0\"></span>ch\u00e9 <span class=\"_ _25\"> </span>sulla <span class=\"_ _25\"> </span>conveni<span class=\"_ _0\"></span>enza <span class=\"_ _25\"> </span>e <span class=\"_ _25\"> </span>sulla correttezza sostanziale <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>lle co<span class=\"_ _1\"></span>ndizioni pattuite <span class=\"_ _1\"></span><span class=\"ff4\">ii)<span class=\"ff1\"> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>di operazioni <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>maggiore rilevanza, <span class=\"_ _1\"></span>venga </span></span>diffuso <span class=\"_ _14\"> </span>immediatamente <span class=\"_\"> </span>al <span class=\"_ _14\"> </span>mercato <span class=\"_\"> </span>un <span class=\"_ _14\"> </span>documento <span class=\"_\"> </span>in<span class=\"_ _0\"></span>formativo <span class=\"_\"> </span>redatto <span class=\"_ _14\"> </span>ai <span class=\"_\"> </span>sensi<span class=\"_ _0\"></span> <span class=\"_\"> </span>dell<span class=\"_ _0\"></span>\u2019art. <span class=\"_\"> </span>5 <span class=\"_ _14\"> </span>del  regolamento ad<span class=\"_ _1\"></span>ottato dalla Consob <span class=\"_ _3\"></span>con delibera n. <span class=\"_ _1\"></span>17221 <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>12 marzo <span class=\"_ _1\"></span>2010 e <span class=\"_ _1\"></span>modificato, <span class=\"_ _1\"></span>da ultimo, con <span class=\"_ _0\"></span>delibera <span class=\"_ _a\"></span>n. <span class=\"_ _0\"></span>21396 <span class=\"_ _a\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _a\"></span>10 <span class=\"_ _a\"></span>giugno <span class=\"_ _0\"></span>2020 <span class=\"_ _a\"></span>(di <span class=\"_ _a\"></span>seguito <span class=\"_ _0\"></span>il <span class=\"_ _a\"></span>\u201c<span class=\"ff5\">Regolamento <span class=\"_ _a\"></span>OPC</span>\u201d) <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>della <span class=\"_ _a\"></span>procedur<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>in materia <span class=\"_ _7\"> </span>di <span class=\"_ _7\"> </span>op<span class=\"_ _0\"></span>erazioni <span class=\"_ _7\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"> </span>parti <span class=\"_ _7\"> </span>co<span class=\"_ _0\"></span>rrelate <span class=\"_ _7\"> </span>della<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>Soci<span class=\"_ _0\"></span>et\u00e0. <span class=\"_ _7\"> </span>In <span class=\"_ _7\"> </span>d<span class=\"_ _0\"></span>ata <span class=\"_ _7\"> </span>30 <span class=\"_ _6\"> </span>giugno <span class=\"_ _7\"> </span>2021, <span class=\"_ _7\"> </span>il <span class=\"_ _6\"> </span>Consiglio<span class=\"_ _0\"></span> <span class=\"_ _7\"> </span>di Amministrazione <span class=\"_ _7\"> </span>della <span class=\"_ _7\"> </span>Societ\u00e0 <span class=\"_ _7\"> </span>ha <span class=\"_ _4\"> </span>approvato <span class=\"_ _7\"> </span>la <span class=\"_ _7\"> </span>nuova <span class=\"_ _7\"> </span>versione <span class=\"_ _7\"> </span>della <span class=\"_ _4\"> </span>proc<span class=\"_ _0\"></span>edura <span class=\"_ _4\"> </span>Op<span class=\"_ _0\"></span>erazioni <span class=\"_ _4\"> </span>Par<span class=\"_ _0\"></span>ti Correlate; <span class=\"_ _1\"></span>la stessa <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _1\"></span>resa <span class=\"_ _1\"></span>disponibil<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>mercato <span class=\"_ _1\"></span>tramite il <span class=\"_ _1\"></span>sistema di<span class=\"_ _1\"></span> st<span class=\"_ _1\"></span>occaggio <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>pubblicata sul sito internet della Societ\u00e0 in da<span class=\"_ _0\"></span>ta 1\u00b0 luglio 2021. Acquisto di partecipazioni da azi<span class=\"_ _0\"></span>onisti Nell\u2019esercizio <span class=\"_ _20\"></span>2022 <span class=\"_ _8\"></span>non <span class=\"_ _4\"> </span>sono <span class=\"_ _20\"></span>in<span class=\"_ _0\"></span>tercorse <span class=\"_ _20\"></span>opera<span class=\"_ _0\"></span>zioni <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>compravendita <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>partecipazioni <span class=\"_ _8\"></span>fra <span class=\"_ _8\"></span>societ\u00e0<span class=\"_ _0\"></span> facenti parte il Gruppo ed i suoi azionisti. Emolumenti attribu<span class=\"_ _0\"></span>iti ad azionisti per la partecipazione ad organi sociali Giovanni Casto ha maturato nel corso dell\u2019<span class=\"_ _0\"></span>esercizio 2022 i seguenti emolumenti:<span class=\"_ _0\"></span> a)<span class=\"ff8\"> <span class=\"_ _22\"> </span></span>euro <span class=\"_\"> </span>110 <span class=\"_\"> </span>migliaia <span class=\"_\"> </span>quale <span class=\"_\"> </span>Presidente <span class=\"_\"> </span>del <span class=\"_\"> </span>Consiglio <span class=\"_\"> </span>di <span class=\"_\"> </span>Amministrazione <span class=\"_\"> </span>di <span class=\"_\"> </span><span class=\"ff4\">Softlab <span class=\"_\"> </span>S.p.A.</span> maturato dal 1\u00b0 gennaio 2022 al 31 dicembre 2022. Al <span class=\"_ _4\"> </span>31 <span class=\"_ _4\"> </span>dicembre <span class=\"_ _4\"> </span>2022,<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>p<span class=\"_ _0\"></span>er <span class=\"_ _4\"> </span>i <span class=\"_ _4\"> </span>predetti <span class=\"_ _7\"> </span>emolumenti, <span class=\"_ _4\"> </span>il <span class=\"_ _4\"> </span>so<span class=\"_ _0\"></span>pra <span class=\"_ _4\"> </span>citato <span class=\"_ _4\"> </span>amminis<span class=\"_ _0\"></span>tratore <span class=\"_ _4\"> </span>vanta <span class=\"_ _4\"> </span>crediti<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>nei confronti del Gruppo per complessivi euro 5.118. Operazioni con altre parti correlate Il <span class=\"_\"> </span>valore <span class=\"_\"> </span>complessivo <span class=\"_ _14\"> </span>del <span class=\"_\"> </span>costo <span class=\"_ _14\"> </span>sostenuto <span class=\"_\"> </span>nel <span class=\"_\"> </span>2022 <span class=\"_ _14\"> </span>per <span class=\"_\"> </span>retribuzioni <span class=\"_\"> </span>spett<span class=\"_ _0\"></span>anti <span class=\"_\"> </span>ai <span class=\"_ _14\"> </span>Dirigenti <span class=\"_\"> </span>con responsabilit\u00e0 <span class=\"_ _3\"></span>str<span class=\"_ _0\"></span>ategiche <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _3\"></span>pari <span class=\"_ _1\"></span>a <span class=\"_ _3\"></span>ci<span class=\"_ _0\"></span>rca <span class=\"_ _1\"></span>55 <span class=\"_ _3\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _1\"></span>di <span class=\"_ _3\"></span>euro <span class=\"_ _3\"></span>compr<span class=\"_ _0\"></span>ensivo <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ll\u2019accantonamento <span class=\"_ _1\"></span>al <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>FR, pari <span class=\"_ _1\"></span>nell\u2019esercizio a circa <span class=\"_ _1\"></span>4 migliaia <span class=\"_ _1\"></span>di euro, <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>er il periodo <span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>\u00b0 <span class=\"_ _1\"></span>gennaio 2022 - <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _0\"></span> 2022. <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>ale onere non include i contributi previdenziali a c<span class=\"_ _0\"></span>arico del datore di lavoro. Il valore complessivo del costo sostenuto nel 2022 per altre parti correlate s<span class=\"_ _0\"></span>i riferisce a: \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">Davide Ca<span class=\"_ _0\"></span>rnevale, <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>107<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>euro <span class=\"_ _a\"></span>comprensivo <span class=\"_ _0\"></span>dell\u2019<span class=\"_ _0\"></span>accant<span class=\"_ _0\"></span>onamento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>FR, </span></span>pari <span class=\"_ _9\"></span>nell\u2019esercizio <span class=\"_ _20\"></span>a <span class=\"_ _9\"></span>circ<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>7 <span class=\"_ _20\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _9\"></span>di <span class=\"_ _20\"></span>euro, <span class=\"_ _9\"></span>per <span class=\"_ _20\"></span>il <span class=\"_ _9\"></span>periodo <span class=\"_ _20\"></span>1\u00b0 <span class=\"_ _9\"></span>gennaio <span class=\"_ _20\"></span>2022 <span class=\"_ _20\"></span>- <span class=\"_ _9\"></span>31 <span class=\"_ _20\"></span>dicembre 2022. Tale onere non include i contributi previdenziali a<span class=\"_ _0\"></span> carico del datore di lavoro; \uf0b7<span class=\"ff8\"> <span class=\"_ _f\"> </span><span class=\"ff1\">Cristian <span class=\"_ _a\"></span>Carnevale, <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>296 <span class=\"_ _9\"></span>migliaia <span class=\"_ _9\"></span>di <span class=\"_ _a\"></span>euro <span class=\"_ _a\"></span>corrisposti <span class=\"_ _9\"></span>dalla <span class=\"_ _a\"></span>correlata <span class=\"_ _a\"></span><span class=\"ff4\">Buckse<span class=\"_ _0\"></span>nse <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span>c.</span> <span class=\"_ _a\"></span>per <span class=\"_ _a\"></span>il </span></span>periodo 1\u00b0 gennaio 2022 - 31 dicembre 2022;  entrambi soci dell\u2019azionista di min<span class=\"_ _0\"></span>oranza <span class=\"ff4\">Clama s.r.l.</span>.<span class=\"ff4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-106-2": {
   "value": "Informativa sulle erogazioni pubbl<span class=\"_ _0\"></span>iche ex art. 125 Legge 124/2017 Con <span class=\"_ _a\"></span>riferimento <span class=\"_ _a\"></span>agli <span class=\"_ _a\"></span>obbli<span class=\"_ _0\"></span>ghi <span class=\"_ _a\"></span>di <span class=\"_ _a\"></span>trasparenza <span class=\"_ _0\"></span>richi<span class=\"_ _0\"></span>esti <span class=\"_ _a\"></span>dall\u2019art. <span class=\"_ _a\"></span>125 <span class=\"_ _9\"></span>della <span class=\"_ _a\"></span>Legge <span class=\"_ _a\"></span>124/2017, <span class=\"_ _a\"></span>si <span class=\"_ _a\"></span>segnala che n<span class=\"_ _0\"></span>ell\u2019esercizio 2021<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ato incassato<span class=\"_ _0\"></span> dal<span class=\"_ _0\"></span>la C<span class=\"_ _0\"></span>apogruppo <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contributo <span class=\"_ _0\"></span>pubbli<span class=\"_ _0\"></span>co <span class=\"_ _0\"></span>erogato <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>INEA (<span class=\"ff4\">Innovation <span class=\"_ _3\"></span>and <span class=\"_ _1\"></span>Networks <span class=\"_ _3\"></span>Exec<span class=\"_ _0\"></span>utive <span class=\"_ _3\"></span>Agency<span class=\"ff1\">), <span class=\"_ _1\"></span>per <span class=\"_ _3\"></span>522 <span class=\"_ _1\"></span>migliaia <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>euro, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fronte<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>di <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sviluppo. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-107-2": {
   "value": "Eventi ed operazioni signif<span class=\"_ _0\"></span>icative non ricorrenti Nel <span class=\"_ _a\"></span>corso <span class=\"_ _a\"></span>dell\u2019esercizio <span class=\"_ _9\"></span>2022 <span class=\"_ _a\"></span>il <span class=\"_ _9\"></span>Gruppo <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ftlab <span class=\"_ _a\"></span>non <span class=\"_ _a\"></span>ha <span class=\"_ _a\"></span>posto <span class=\"_ _a\"></span>in <span class=\"_ _9\"></span>essere <span class=\"_ _0\"></span>operazioni <span class=\"_ _9\"></span>significative <span class=\"_ _a\"></span>non ricorrenti <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>sensi <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Comunicazione <span class=\"_ _0\"></span>Consob <span class=\"_ _a\"></span>del <span class=\"_ _a\"></span>28 <span class=\"_ _0\"></span>luglio <span class=\"_ _a\"></span>2006 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>aggiunta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quelle <span class=\"_ _a\"></span>commentate in precedenza nella presente Rela<span class=\"_ _0\"></span>zione finanziaria. Posizioni o transazioni derivanti da operazioni<span class=\"_ _0\"></span> atipiche e/o inusuali Nel <span class=\"_ _3\"></span>corso <span class=\"_ _3\"></span>dell\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _3\"></span>2022 <span class=\"_ _1\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>Softlab<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>non <span class=\"_ _1\"></span>ha <span class=\"_ _3\"></span>posto <span class=\"_ _3\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _3\"></span>operazioni <span class=\"_ _3\"></span>atipic<span class=\"_ _0\"></span>he <span class=\"_ _3\"></span>e/o <span class=\"_ _3\"></span>inusuali<span class=\"_ _0\"></span> ai <span class=\"_\"> </span>sensi <span class=\"_\"> </span>del<span class=\"_ _1\"></span>la <span class=\"_\"> </span>Comunicazione <span class=\"_\"> </span>Consob <span class=\"_\"> </span>del <span class=\"_ _5\"> </span>28 <span class=\"_\"> </span>luglio <span class=\"_\"> </span>2006 <span class=\"_\"> </span>in <span class=\"_ _5\"> </span>aggiunta <span class=\"_\"> </span>a <span class=\"_ _5\"> </span>quelle <span class=\"_\"> </span>commentate <span class=\"_\"> </span>in precedenza nella presente Relazione finanziaria.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "pp-value-108-2": {
   "value": "Informazioni ai sensi dell\u2019art. 2427 del codice ci<span class=\"_ _0\"></span>vile, comma 16bis Il <span class=\"_ _4\"> </span>seguente <span class=\"_ _4\"> </span>prosp<span class=\"_ _0\"></span>etto, <span class=\"_ _7\"> </span>redatto <span class=\"_ _4\"> </span>ai <span class=\"_ _7\"> </span>sensi <span class=\"_ _4\"> </span>dell\u2019art. <span class=\"_ _7\"> </span>2427 <span class=\"_ _4\"> </span>del <span class=\"_ _7\"> </span>codice <span class=\"_ _4\"> </span>civile, <span class=\"_ _7\"> </span>comma <span class=\"_ _4\"> </span>16bis, <span class=\"_ _7\"> </span>evidenzia <span class=\"_ _4\"> </span>i corrispettivi <span class=\"_ _8\"></span>di <span class=\"_ _8\"></span>competenza <span class=\"_ _8\"></span>dell\u2019eser<span class=\"_ _0\"></span>cizio <span class=\"_ _8\"></span>2022 <span class=\"_ _8\"></span>per <span class=\"_ _8\"></span>i <span class=\"_ _8\"></span>servizi <span class=\"_ _4\"></span>di <span class=\"_ _20\"></span>revisione <span class=\"_ _4\"></span>e <span class=\"_ _20\"></span>per <span class=\"_ _8\"></span>quelli<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>diversi <span class=\"_ _8\"></span>dalla revisione resi dalla stessa Soci<span class=\"_ _0\"></span>et\u00e0 di revisione e da entit\u00e0 appartenenti alla s<span class=\"_ _0\"></span>ua rete.  (migliaia di<span class=\"_ _0\"></span> euro)Sogge<span class=\"_ _0\"></span>tto che <span class=\"_ _0\"></span>ha Destinata<span class=\"_ _0\"></span>rio<span class=\"_ _1d2\"> </span>Corrispettivi Tipologia <span class=\"_ _0\"></span>di servizieroga<span class=\"_ _0\"></span>to il ser<span class=\"_ _0\"></span>vizio202<span class=\"_ _0\"></span>2*Revisione contabile<span class=\"_ _19c\"> </span>RSM S.p.A.**<span class=\"_ _1b4\"> </span>Societ\u00e0 Capogrupp<span class=\"_ _0\"></span>o<span class=\"_ _1f5\"> </span>62<span class=\"_ _178\"></span>           <span class=\"_ _0\"></span>        Altri servizi <span class=\"_ _1f6\"> </span>RSM S.p.A,<span class=\"_ _a1\"> </span>Societ\u00e0 Capo<span class=\"_ _0\"></span>gruppo<span class=\"_ _a5\"> </span>5<span class=\"_ _178\"></span>           <span class=\"_ _0\"></span>          Totale<span class=\"_ _1f7\"> </span>67<span class=\"_ _1f8\"></span>       <span class=\"_ _0\"></span>            *: I<span class=\"_ _1\"></span> corrispettivi sono al netto di <span class=\"_ _0\"></span>eventuali spese addebitate e al lordo di eventuali in<span class=\"_ _0\"></span>dicizzazioni.**: RSM Societ\u00e0 di Revisione e Organizzazio<span class=\"_ _1\"></span>ne Conta<span class=\"_ _0\"></span>bile S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:815600EE82868C20A274",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}